NIRAJ ROHIT LTD

Executive Summary

NIRAJ ROHIT LTD presents a low financial risk profile with positive net assets and liquidity improvements over recent years. The company is compliant with filing requirements and shows operational stability for a micro-entity. However, limited scale, single-person control, and lack of detailed profitability disclosures warrant further investigation to confirm long-term sustainability.

NIRAJ ROHIT LTD - Analysis Report

Company Number: 13788772

Analysis Date: 2025-07-20 16:47 UTC

1. Risk Rating: LOW
   NIRAJ ROHIT LTD demonstrates a strong net asset position relative to its liabilities, positive working capital, and no overdue filings, indicating low immediate solvency or liquidity risk.

2. Key Concerns:

• Limited Scale: As a micro-entity with only one employee and relatively small asset base, the company’s operational scale is minimal, potentially limiting growth and resilience.
• Single Director and PSC: Control is concentrated entirely in one individual, which could pose governance risk and dependency on the sole director’s capacity and conduct.
• Lack of Audit and P&L Filing: While compliant with micro-entity exemptions, the absence of an audit and non-delivery of a profit and loss account limits transparency into profitability and operational cash flow.

3. Positive Indicators:

• Strong Net Current Assets: The company’s net current assets increased substantially from £5.9k in 2022 to £21.9k in 2023, indicating improved liquidity and working capital management.
• No Overdue Filings: Both accounts and confirmation statements are filed on time, reflecting compliance and good governance practices.
• Consistent Positive Net Assets Growth: Net assets increased from £6.1k in 2022 to £22.4k in 2023, suggesting retained earnings or capital contributions strengthening the balance sheet.

4. Due Diligence Notes:

• Profitability and Cash Flow Details: Obtain underlying profit and loss data and cash flow statements not publicly filed to assess operational sustainability.
• Director Background and Capacity: Review any director conduct records or potential conflicts of interest given sole control and directorship by Mr. Niraj Rohit.
• Business Model and Client Base: Understand the client concentration, contract terms, and revenue sources within the management consultancy activities to assess business risk and continuity.