MIA MARIA LTD

Executive Summary

MIA MARIA LTD appears financially solvent and compliant with regulatory requirements, showing growth in net assets despite a reduction in current assets in the latest year. The company’s micro scale and single director operation create some operational concentration risk and liquidity monitoring is advisable. Overall, the company presents a low risk profile based on available data but warrants further cash flow and operational due diligence.

MIA MARIA LTD - Analysis Report

Company Number: 14379152

Analysis Date: 2025-07-29 19:39 UTC

1. Risk Rating: LOW
   MIA MARIA LTD demonstrates a stable financial position for a micro-entity with positive net assets and shareholder funds that have increased year-on-year since incorporation. There are no overdue filings or signs of insolvency, and the company maintains compliance with filing deadlines.

2. Key Concerns:

• Low Current Assets in Latest Year: The current assets decreased significantly from £8,247 in 2023 to £1,475 in 2024, which could indicate a potential liquidity squeeze or reduced working capital availability.
• Very Small Scale and Single Director: With only one employee (the director) and minimal fixed assets, operational capacity is limited and dependent on one individual, which may affect business continuity.
• Prepayments and Accrued Income Fluctuations: The large drop in prepayments and accrued income from £5,307 to £3,347 may reflect timing issues or reduced advance receipts affecting cash flow.

3. Positive Indicators:

• Growing Net Assets and Shareholders’ Funds: Net assets increased from £2,484 in 2023 to £3,540 in 2024, reflecting retained earnings or capital injections supporting solvency.
• No Overdue Filings or Compliance Issues: The company is up to date with accounts and confirmation statement filings, indicating good governance and regulatory compliance.
• No Long-Term Creditors: Absence of creditors falling due after one year in 2024 suggests limited long-term liabilities and manageable debt profile.

4. Due Diligence Notes:

• Investigate the reasons behind the sharp decline in current assets and whether this impacts short-term liquidity or operational funding.
• Clarify the nature and stability of revenues given the industry (artistic creation and media production) and the company’s micro scale.
• Confirm the director’s capacity and plans for business continuity or growth, given the single-person operation and concentration of control.
• Review detailed cash flow statements if available to assess working capital management and cash conversion cycles.
• Verify any contingent liabilities or off-balance sheet exposures not captured in the micro-entity accounts.