ORACLE PROPERTY LTD

Executive Summary

Oracle Property Ltd is a micro-entity operating in real estate management with a sound liquidity position and no regulatory filing concerns. While the company shows positive net assets and compliance, limited financial disclosures and declining fixed assets necessitate further review of operational profitability and asset strategy. Overall, the company presents a low risk profile subject to deeper financial and operational due diligence.

ORACLE PROPERTY LTD - Analysis Report

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.