MAC B SERVICES LIMITED

Executive Summary

Mac B Services Limited demonstrates a strong short-term liquidity position and sound regulatory compliance with no overdue filings. However, limited financial disclosure and the small operational scale require further investigation to fully assess operational sustainability and profitability. Overall, the company presents a low risk from solvency and liquidity perspectives at this stage.

MAC B SERVICES LIMITED - Analysis Report

Company Number: SC759603

Analysis Date: 2025-07-29 12:26 UTC

1. Risk Rating: LOW
   The company shows a positive net current asset position with cash holdings exceeding current liabilities, no overdue filings, and a stable ownership structure. The financial data indicates adequate short-term solvency and no immediate liquidity concerns.

2. Key Concerns:

• Limited financial disclosures: The absence of an income statement and profit/loss details limits insight into operational profitability and cash flow sustainability.
• Small scale and single employee: The company operates with one director/employee, which could concentrate operational risk and limit capacity for growth or resilience.
• Relatively low fixed asset base: Tangible fixed assets are minimal, potentially indicating limited investment in infrastructure or capital equipment, which might impact long-term operational stability depending on the business model.

3. Positive Indicators:

• Strong liquidity position: Cash of £23,032 against current liabilities of £5,061 provides a comfortable short-term liquidity buffer.
• Positive net current assets: £18,199 net current assets suggest the company can meet its short-term obligations without difficulty.
• Timely compliance: No overdue accounts or confirmation statements, reflecting good regulatory compliance and governance discipline.
• Clear ownership: 75-100% shareholding and voting rights held by a single individual simplifies decision-making and control.

4. Due Diligence Notes:

• Obtain detailed profit and loss information and cash flow statements to assess operational sustainability and profitability trends.
• Investigate the nature of the company’s revenue streams given the SIC code "Other professional, scientific and technical activities not elsewhere classified" to understand business risks.
• Review director’s experience and background given the single director structure and sole control of the company.
• Confirm any contingent liabilities or off-balance sheet commitments not apparent from the balance sheet data.
• Assess the impact of low fixed assets on business operations and future capital expenditure needs.