LEKTRON NPC LIMITED

Executive Summary

Lektron NPC Limited is an active private company with a solid net current asset position and no regulatory compliance issues to date. However, its liquidity depends heavily on timely collection of large trade debtors against significant current liabilities, posing medium risk. Further financial detail is needed to fully assess operational sustainability and cash flow stability.

LEKTRON NPC LIMITED - Analysis Report

Company Number: 13526908

Analysis Date: 2025-07-20 16:00 UTC

1. Risk Rating: MEDIUM
   While Lektron NPC Limited shows positive net current assets (£97,664) and shareholder funds matching this figure, the company is relatively young (incorporated 2021) with limited historical financial data. The absence of employees and reliance on trade debtors (£320,337) and significant current liabilities (£277,678) indicate potential liquidity sensitivity. No overdue filings or liquidation status reduce immediate regulatory concerns.

2. Key Concerns:

• High reliance on trade debtors for current assets (approximately 85%) may indicate cash flow timing issues or collection risk.
• Elevated current liabilities (£277,678) relative to cash on hand (£24,454) could pressure short-term liquidity if debtors are delayed.
• No employees reported and incomplete income statement disclosure limit insight into operational sustainability and profitability.

3. Positive Indicators:

• The company is current with statutory filings (accounts and confirmation statement), reflecting regulatory compliance.
• Positive net current assets and shareholder funds suggest solvency at the balance sheet date.
• Directors and persons of significant control are stable and have no disclosed adverse conduct, supporting governance integrity.

4. Due Diligence Notes:

• Verify the quality and aging profile of trade debtors to assess collectability and cash flow risk.
• Obtain or review a full income statement or management accounts to evaluate profitability and operational cash generation.
• Investigate the nature and timing of current liabilities to understand short-term funding requirements and creditor relationships.