MAKERS-GROUP LTD

Executive Summary

MAKERS-GROUP LTD presents a moderate investment risk profile with positive short-term liquidity and compliant filings but is constrained by its limited operating history and significant long-term liabilities relative to equity. Investors should seek further clarity on the company’s long-term debt obligations and operational cash flows to better assess solvency and sustainability. Governance concentration also warrants consideration in risk assessment.

MAKERS-GROUP LTD - Analysis Report

Company Number: 14850763

Analysis Date: 2025-07-29 16:43 UTC

1. Risk Rating: MEDIUM
   MAKERS-GROUP LTD is a recently incorporated micro private limited company with positive net assets and no overdue filings. However, the presence of significant long-term liabilities relative to net assets and limited operating history increases uncertainty regarding its financial stability.

2. Key Concerns:

• Long-term Liabilities: The company reports £13,268 in creditors falling due after more than one year, which is substantial compared to net assets of £1,908, indicating leverage that may stress solvency if cash flows do not materialize as expected.
• Limited Operating History: Incorporated in May 2023, the company has just over one year of financial data, restricting the ability to assess operational sustainability and consistent profitability.
• Single Director and Shareholder Control: Mrs. Tiffany Melissa Eady holds full ownership, voting rights, and directorship, which concentrates control and may present governance risks, especially without evidence of additional oversight.

3. Positive Indicators:

• Current Asset Coverage: Current assets of £15,731 exceed current liabilities of £993, yielding positive net working capital of £14,738, suggesting adequate short-term liquidity.
• Compliance with Filings: Accounts and confirmation statements are up to date with no overdue filings, indicating good regulatory compliance to date.
• Going Concern Statement: The director confirms the adoption of a going concern basis, supported by reported sales growth and profitability, which is positive for operational continuity.

4. Due Diligence Notes:

• Clarify Nature and Terms of Long-term Creditors: Investigate the composition and repayment terms of the £13,268 non-current liabilities to assess refinancing risk and repayment capacity.
• Assess Cash Flow and Profitability Trends: Obtain management accounts or cash flow forecasts beyond the first financial year to evaluate ongoing operational performance and liquidity sufficiency.
• Review Governance Controls: Confirm if any internal controls or advisory mechanisms exist given the single director/shareholder structure to mitigate concentration risk.
• Evaluate Client and Contract Stability: As a temporary employment agency, understanding client concentration, contract duration, and payment terms will inform business sustainability.