ODA UK STUDIO LIMITED

Executive Summary

ODA UK Studio Limited is a newly formed architectural activities company with a modest capital base but exhibits short-term liquidity risk due to negative net current assets. The company has maintained good compliance and governance so far, but limited operating history and working capital pressures require careful ongoing monitoring. Further due diligence on cash flows and deferred income is recommended to better understand financial sustainability.

ODA UK STUDIO LIMITED - Analysis Report

Company Number: 15025927

Analysis Date: 2025-07-20 13:01 UTC

1. Risk Rating: MEDIUM
   ODA UK Studio Limited is a newly incorporated micro-entity with modest net assets but negative net current assets, indicating potential short-term liquidity constraints. While there are no overdue filings or indications of insolvency, the company's early stage and working capital deficit warrant cautious monitoring.

2. Key Concerns:

• Negative Net Current Assets (-£638): Current liabilities exceed current assets, suggesting possible liquidity pressures to meet short-term obligations.
• Accruals and Deferred Income (£1,872): Significant deferred income relative to net assets could indicate future performance obligations or received payments not yet earned, which may affect cash flow and earnings recognition.
• Limited Operating History: Incorporated in July 2023, the company has less than one full year of trading history, limiting the ability to assess operational stability and long-term viability.

3. Positive Indicators:

• Positive Net Assets (£6,693): Despite current liabilities, the company maintains positive shareholders’ funds, reflecting some initial capital cushion.
• No Overdue Filings: Annual accounts and confirmation statements are filed timely, indicating good regulatory compliance and governance practices.
• Clear Ownership and Management: Ownership is concentrated with a single PSC holding 75-100% shares and voting rights, providing clear control and decision-making structure.

4. Due Diligence Notes:

• Review the company’s cash flow statements and management accounts to assess ongoing liquidity and funding arrangements.
• Investigate the nature and timing of the accruals and deferred income to understand revenue recognition and any contingent liabilities.
• Monitor subsequent filings and operational updates to track business development, client acquisition, and ability to scale profitably.
• Confirm no director disqualifications or related-party transactions that could pose governance risks.