NAU CONSULTANCY LTD

Executive Summary

NAU Consultancy Ltd operates as a small management consultancy with stable but modest financial metrics consistent with a micro-entity. While current assets and working capital remain positive, the recent decline in these metrics suggests a need for ongoing monitoring of liquidity and operational performance. Regulatory compliance is up to date, and governance appears stable under a single director structure.

NAU CONSULTANCY LTD - Analysis Report

Company Number: 12424674

Analysis Date: 2025-07-29 14:56 UTC

1. Risk Rating: LOW to MEDIUM
   The company shows a stable solvency position with positive net current assets and shareholders’ funds, albeit at a modest level consistent with its micro-entity status. The slight decline in total assets and net current assets in the latest year warrants monitoring but does not currently suggest immediate distress.

2. Key Concerns:

• Declining Asset Base: Fixed assets and current assets have decreased notably in the latest financial year, which may impact operational capacity or reflect reduced business activity.
• Low Working Capital Buffer: Net current assets have narrowed to £279 from previous higher levels, indicating tight liquidity that could constrain ability to meet short-term obligations without careful cash management.
• Limited Financial Scale: As a micro-entity with minimal share capital (£100) and modest retained funds, the company may have limited resilience to external shocks or unexpected expenses.

3. Positive Indicators:

• Consistent Compliance: No overdue filings for accounts or confirmation statements, reflecting sound regulatory compliance and governance practices.
• Positive Shareholders’ Funds: Shareholders’ funds remain positive and consistent with the company’s size, indicating solvency at the balance sheet date.
• Stable Directorship: Single director with clear control and no adverse records, supporting stable leadership and decision-making.

4. Due Diligence Notes:

• Review the detailed profit and loss account and cash flow data (not provided) to assess operational profitability and cash generation trends.
• Investigate reasons behind the decline in asset base and current assets in the most recent year to determine if this is due to business contraction, asset disposals, or other factors.
• Consider the impact of limited capital resources on the company’s ability to grow or withstand financial stress, including contingency plans for liquidity management.