MCCLINTOCK OPTICAL STYLING BOUTIQUE LTD

Executive Summary

Mcclintock Optical Styling Boutique Ltd is a recently formed micro-entity showing positive net assets but with a slight liquidity concern due to negative net current assets. The company maintains good regulatory compliance but limited operating history and concentrated ownership present moderate risks. Further due diligence on cash flows and governance is advised to fully assess stability and operational sustainability.

MCCLINTOCK OPTICAL STYLING BOUTIQUE LTD - Analysis Report

Company Number: SC796581

Analysis Date: 2025-07-20 18:56 UTC

1. Risk Rating: MEDIUM
   The company shows modest net assets and shareholder funds but has net current liabilities, indicating short-term liquidity pressure. Being a newly incorporated micro-entity with limited financial history, there is inherent uncertainty about operational sustainability.

2. Key Concerns:

• Negative Net Current Assets (£-2,916): Current liabilities exceed current assets, suggesting potential difficulties in meeting short-term obligations.
• Young Company with Limited Track Record: Incorporated in January 2024 and only one financial period reported, limiting visibility on performance trends and stability.
• Concentration of Control: Single director and sole significant controller (75-100% ownership and voting rights) could pose governance risks and reduced oversight.

3. Positive Indicators:

• Positive Net Assets (£13,708): Total assets exceed liabilities, indicating a positive equity position at the balance sheet date.
• No Overdue Filings: Accounts and confirmation statements are up to date, reflecting good compliance with statutory obligations.
• Small Employee Base (7 employees): Consistent with micro-entity status, potentially allowing flexible cost management.

4. Due Diligence Notes:

• Review detailed cash flow statements or management accounts to assess liquidity management and working capital trends beyond the snapshot balance sheet.
• Verify the nature and terms of current and long-term creditors to understand the timing and risk of liabilities.
• Assess the business model and revenue generation capabilities given the short trading period and micro-entity classification.
• Examine related party transactions and governance policies given the sole director structure and concentrated ownership.
• Confirm no adverse director conduct or regulatory issues related to Amanda Nasser beyond public records.