Company Number: 13187066

Analysis Date: 2025-07-20 19:14 UTC

1. Risk Rating: LOW
   Malham Climate Resilience Services Ltd demonstrates strong financial health with growing net assets, substantial positive net current assets, and no overdue filings. The company maintains a high cash balance relative to current liabilities, indicating good solvency and liquidity positions.

2. Key Concerns:

• Limited Scale and Employee Base: The company employs only one person, which may present operational risks due to dependence on limited human resources.
• No Audited Accounts: As a small company filing under exemption, financial data is unaudited, which limits external verification of financial accuracy.
• Director Loan Exposure: Directors have provided interest-free loans; while minimal (£312 at year-end), reliance on director advances could signal potential cash flow sensitivity.

3. Positive Indicators:

• Strong Liquidity Position: Cash at bank rose to £146,225 in 2025, significantly exceeding current liabilities of £8,691, indicating excellent short-term liquidity.
• Growing Net Assets and Shareholders’ Funds: Net assets increased steadily from £87,279 in 2021 to £167,272 in 2025, reflecting retained earnings and financial stability.
• Timely Filing and Compliance: Accounts and confirmation statements are up to date with no overdue filings, indicating good regulatory compliance.
• Clear Ownership and Governance: PSC data show majority ownership by Ms Judith Mary Rogers with active director involvement, suggesting transparent control structure.

4. Due Diligence Notes:

• Verify Revenue and Profitability Trends: The financial statements do not disclose turnover or profit/loss figures; obtaining this information will clarify operational sustainability and growth.
• Assess Dependency on Key Personnel: Given the single-employee size, understand the management structure and contingency plans for operational continuity.
• Review Directors’ Advances and Related Party Transactions: Investigate the terms and necessity of director loans to assess any underlying cash flow or funding issues.
• Confirm Business Model and Market Position: Environmental consulting activities (SIC 74901) can be niche; evaluate client base, contract length, and market risks.