Company Number: 13144664

Analysis Date: 2025-07-19 11:55 UTC

1. Risk Rating: LOW
   Oracle Property Ltd demonstrates a stable financial position with positive net current assets and net assets. The company is current on filings and operates within the micro-entity accounting framework, suggesting compliance with reporting requirements.

2. Key Concerns:

• Declining fixed assets over recent years may indicate reduced investment in long-term operational capacity or asset disposal that could affect future earnings.
• Accruals and deferred income remain significant relative to net assets, warranting review of revenue recognition and cash flow timing.
• Limited financial detail due to micro-entity status restricts visibility into profitability, cash flow, and operational risks.

3. Positive Indicators:

• Consistent positive net current assets (£42,616 in 2024) indicate adequate short-term liquidity to meet obligations.
• Shareholders' funds have increased substantially since incorporation, showing retained earnings or capital injections.
• No overdue filings or overdue accounts, reflecting good regulatory compliance and governance.
• Single director with full ownership and control simplifies accountability and decision-making.

4. Due Diligence Notes:

• Review detailed profit and loss accounts and cash flow statements (not filed publicly) to assess operational profitability and cash generation.
• Investigate the nature of accruals and deferred income to understand revenue recognition and potential liquidity timing issues.
• Evaluate reasons behind the reduction in fixed assets from £10,854 at incorporation to £2,450 in 2024 and implications for business operations.
• Confirm the director’s capacity and experience to manage the company given sole control and to assess governance robustness.
• Confirm current business activity matches SIC codes 68320 and 68310 and verify the company’s market position and client base to assess operational sustainability.