Company Number: 15163929

Analysis Date: 2025-07-20 18:17 UTC

1. Risk Rating: LOW
   Justification: M&D 87 Limited is a newly incorporated micro-entity with minimal liabilities and positive net current assets. The company has filed its accounts and confirmation statements on time with no overdue filings, indicating compliance and operational transparency. The financial position shows modest but positive working capital and net assets, reducing immediate solvency concerns.

2. Key Concerns:

• Limited financial history: With incorporation in September 2023 and only one financial year ended, there is limited data to gauge operational performance or profit sustainability.
• Small scale and limited capitalization: Net assets of £1,430 and a single employee suggest minimal operational scale, which may limit resilience to financial shocks.
• Single director and shareholder control: Full control by one individual poses potential governance and succession risks, particularly if that person faces unforeseen issues.

3. Positive Indicators:

• Timely and compliant filings: No overdue accounts or confirmation statements demonstrate regulatory compliance and good governance at this early stage.
• Positive net current assets: Current assets exceed current liabilities by £1,930, indicating the company can meet short-term obligations.
• Clear industry classification: Operating in freight transport by road (SIC 49410) with a straightforward business model and registered address matching the director’s, suggesting operational consistency.

4. Due Diligence Notes:

• Verify the director’s background and experience in freight transport to assess operational capability and risk management.
• Monitor future financial filings for revenue growth, profitability, and cash flow trends to evaluate sustainability.
• Confirm existence of any off-balance sheet liabilities or contingent risks not disclosed in micro-entity accounts.
• Assess customer and supplier contracts to understand business dependencies and credit risk exposure.