Company Number: 13102862

Analysis Date: 2025-07-20 12:50 UTC

1. Risk Rating: LOW
   LINABELL LIMITED presents a low risk profile based on the available data. The company maintains positive net current assets, has no overdue filings, and shows no liabilities at the most recent year-end. Despite minimal share capital and small scale, the financial position is stable with no immediate solvency or liquidity concerns.

2. Key Concerns:

• Limited Scale and Capitalization: The company’s share capital is only £100, reflecting very limited equity base which could constrain growth or absorb unexpected losses.
• Debtor Concentration and Collection Risk: Debtors represent the majority of current assets (£5,235 of £6,438 in 2023). The decline from prior year may indicate collection challenges or reduced sales.
• Lack of Profit and Loss Disclosure: Profit and loss accounts are not publicly filed, limiting insight into operational performance and sustainability.

3. Positive Indicators:

• Positive Net Current Assets with No Current Liabilities: Current assets exceed current liabilities by £6,438 as of 2023, showing good short-term financial health and liquidity.
• Up-to-date Compliance: All statutory filings including accounts and confirmation statements are filed on time with no overdue reports or penalties.
• Consistent Director Control and Stability: Single director and 75-100% shareholder Mr Enock Takyia-Effah maintains full control, which may facilitate timely decision-making and governance consistency.

4. Due Diligence Notes:

• Verify the nature and aging of debtor balances to assess collectability and credit risk.
• Request access to internal profit and loss statements or management accounts to understand operating performance and cash flow generation.
• Confirm no contingent liabilities or off-balance sheet exposures exist that could impact solvency.
• Investigate any related party transactions or director loans that may not be disclosed in the accounts.
• Clarify the business model and revenue drivers given the SIC code “Other service activities not elsewhere classified,” to assess operational sustainability.