Company Number: 13910225

Analysis Date: 2025-07-20 13:49 UTC

1. Risk Rating: MEDIUM

Justification: Liera Ltd is a recently incorporated micro entity with a narrowly positive net current asset position and modest net assets (£91,539). While it is currently active and compliant with filing deadlines, the financial data is limited to a single 17-month period with no revenue or profit detail disclosed. The close balance between current assets and liabilities suggests limited financial buffer, which could indicate potential liquidity risk if operational cash flow is insufficient.

2. Key Concerns:

• Limited Financial History: Only one set of unaudited micro-entity accounts available, restricting insight into financial trends, profitability, or cash flow stability.
• Tight Working Capital: Net current assets of £91,539 on current liabilities exceeding £2.19 million indicate the company is operating with a small margin to cover short-term obligations.
• Lack of Operating Activity Disclosures: No employees reported and no detailed notes on revenue or expenses, making it difficult to assess operational sustainability or business model robustness.

3. Positive Indicators:

• Compliance: Accounts and confirmation statement filings are up to date, suggesting sound governance and regulatory adherence.
• Ownership and Control: Majority control (75-100%) vested in a single individual, which can facilitate decisive management.
• No Off-Balance Sheet Liabilities: Absence of disclosed contingent liabilities reduces hidden risks.

4. Due Diligence Notes:

• Investigate underlying business operations, revenue generation, and cash flow statements to assess ongoing viability.
• Clarify nature and timing of the large current liabilities relative to current assets to understand liquidity pressures.
• Review any related party transactions or loans that may affect financial position.
• Confirm absence of contingent liabilities or legal/regulatory risks beyond what is disclosed.