Company Number: 15162855

Analysis Date: 2025-07-20 18:46 UTC

1. Risk Rating: LOW

Justification: Lee Mackie Golf Concierge Ltd is a recently incorporated small private limited company with a modest balance sheet showing positive net current assets and no overdue filings. The company demonstrates compliance with filing requirements and has a sole director who also controls the majority shareholding. The financial position as at the first year-end shows minimal liabilities relative to cash resources and positive equity, indicating low immediate solvency or liquidity risk.

2. Key Concerns:

• Limited Financial History: Incorporated in late 2023, the company only has one accounting period completed, limiting trend analysis and assessment of operational sustainability.
• Small Scale of Operations: The balance sheet and financial notes indicate a micro-sized entity with only one employee (the director), which may constrain resilience to operational or economic shocks.
• Concentration of Control and Management: Mr. Lee Mackie is the sole director and majority shareholder, which could present governance and continuity risks if not mitigated.

3. Positive Indicators:

• Compliance: Accounts and confirmation statement are filed on time, with no overdue or late submissions, indicating sound regulatory compliance.
• Positive Working Capital: Net current assets of £257 with cash exceeding current liabilities suggest the company can meet short-term obligations.
• Clear Ownership and Management: Transparency in significant control and director appointments reduces the risk of hidden risks or undisclosed control issues.

4. Due Diligence Notes:

• Investigate the business model and revenue generation plans to assess operational sustainability and growth prospects beyond the first year.
• Review contracts or agreements related to the "Golf Concierge" service to understand client base and recurring revenue potential.
• Monitor future filings for consistency and to detect any emerging liquidity or solvency issues as the company progresses beyond its start-up phase.