Company Number: 15161760

Analysis Date: 2025-07-20 18:58 UTC

1. Risk Rating: LOW
   Makemea Ltd is a newly incorporated micro-entity with modest reported assets and liabilities, a positive net current asset position, and no overdue filings. The company appears solvent and compliant with regulatory requirements to date.

2. Key Concerns:

• Limited financial history: Incorporated in September 2023, there is only one year of financial data, limiting trend analysis and long-term viability assessment.
• Small net asset base (£310) and minimal share capital (£111), indicating limited financial buffer against unexpected expenses or downturns.
• Accruals and deferred income (£1,647) are relatively high compared to net assets, which may affect cash flow timing and require close monitoring.

3. Positive Indicators:

• Positive net current assets (£1,957) suggest the company can meet short-term obligations.
• No overdue statutory filings; last accounts and confirmation statement filed on time, indicating good compliance and governance.
• Director and sole significant controller is identified with no adverse records, suggesting stable management.
• Operating as a micro-entity under simplified accounting rules reduces compliance burden and costs, appropriate for this stage.

4. Due Diligence Notes:

• Review business plan and cash flow forecasts to assess operational sustainability and funding needs given the small equity base.
• Confirm nature and timing of accruals/deferred income to understand potential liquidity impact.
• Monitor subsequent period filings for revenue generation and profit trends beyond first year.
• Assess any related party transactions or director loans not disclosed in the micro-entity accounts.
• Verify customer base and contracts to evaluate revenue stability given the software development industry.