Company Number: 14062628

Analysis Date: 2025-07-19 12:35 UTC

1. Risk Rating: LOW
   MCPETTET CONSULTANCY LIMITED demonstrates a solid balance sheet for a micro-entity with positive net current assets and net assets increasing materially year over year. The company is active, compliant with filing deadlines, and shows no indication of insolvency or liquidity distress.

2. Key Concerns:

• Limited scale and micro-entity status restrict the amount of financial detail available, which limits visibility on profitability and cash flow trends.
• Fixed assets declined from prior year, which may signal asset disposals or limited reinvestment.
• The company is closely held by two directors/shareholders, which concentrates control and may increase governance risk.

3. Positive Indicators:

• Net assets more than tripled from £5,454 in 2023 to £17,339 in 2024, driven by improved working capital (net current assets).
• Current assets grew substantially (£20,296 to £37,843), improving liquidity buffer to cover short-term liabilities.
• No overdue accounts or confirmation statements, indicating good regulatory compliance.
• Consistent employee base suggests operational stability in this consultancy business.

4. Due Diligence Notes:

• Review detailed profit and loss statements or cash flow data if available, to assess operational profitability and cash generation.
• Clarify nature of fixed asset changes and whether disposals or depreciation are impacting asset base.
• Assess client concentration and contract stability given small employee count and management consultancy sector.
• Confirm no undisclosed liabilities or contingent risks given limited disclosures under micro-entity reporting.
• Investigate directors’ background and related party transactions due to concentrated ownership/control.