Company Number: SC753653

Analysis Date: 2025-07-20 12:23 UTC

1. Risk Rating: LOW
   MFR Consultancy Ltd demonstrates a solid financial position with positive net current assets and net assets. The company is current with all statutory filings, indicating good regulatory compliance. The liquidity position is strong due to high cash reserves relative to current liabilities.

2. Key Concerns:

• Limited Operating History: Incorporated in December 2022 and accounts cover a short period, limiting trend analysis and operational track record.
• Single Director and Shareholder: Concentration of control with one individual (Miss Morgan Frances Reilly) may pose governance risks.
• Small Scale: Micro-entity status with only one employee and modest asset base may constrain scalability and resilience to shocks.

3. Positive Indicators:

• Strong Liquidity: Cash of £77,675 against current liabilities of £34,595 supports ability to meet short-term obligations.
• Positive Net Current Assets (£44,760) and Net Assets (£44,942) indicate no immediate solvency concerns.
• Up-to-date Filings: No overdue accounts or confirmation statements, demonstrating compliance discipline.
• Clear Accounting Policies and Professional Support: Use of FRS 102 standards and engagement of Chartered Accountants (Robb Ferguson) indicates sound financial reporting practices.

4. Due Diligence Notes:

• Verify revenue streams and profitability given the absence of a statement of comprehensive income (not filed as permitted for small companies).
• Assess business plan and growth strategy to understand operational sustainability beyond initial period.
• Confirm absence of contingent liabilities or off-balance sheet risks not visible in abridged accounts.
• Consider background and reputation of sole director/shareholder to evaluate governance and management quality.