Company Number: 14528085

Analysis Date: 2025-07-29 12:58 UTC

1. Risk Rating: LOW
   The company shows a solid net asset position with no current liabilities and positive working capital. There are no overdue filings or indications of financial distress. The micro-entity classification and recent incorporation suggest limited operational scale but no immediate solvency concerns.

2. Key Concerns:

• Very limited financial history due to recent incorporation (December 2022) and first accounts filed for 2023; lack of operational track record to assess sustainability.
• No fixed assets and minimal current assets (£12,600) imply a small capital base; the business may be vulnerable to cash flow shocks.
• Change in directors within the first year (one director resigned after 7 months) which may reflect governance or strategic shifts needing further context.

3. Positive Indicators:

• Positive net current assets (£12,600) and zero current liabilities indicate no immediate liquidity risk.
• Company is fully compliant with filing deadlines: accounts and confirmation statement both up to date.
• Shareholder structure is clearly defined with a single controlling entity (Blueberry Investors Ltd) and a director (William Barroll Brown) having full control, which may simplify decision-making and oversight.

4. Due Diligence Notes:

• Investigate the nature of the company’s business activities under SIC code 96090 ("Other service activities not elsewhere classified") to understand revenue streams and operational viability.
• Clarify the reason for director turnover within the first year and assess impact on company strategy and governance.
• Review any underlying agreements or commitments related to the £12,600 current assets to assess liquidity quality (e.g., cash vs. receivables).
• Confirm plans for business development and capital injection given the small asset base and absence of employees.