Company Number: 13939319

Analysis Date: 2025-07-29 18:04 UTC

1. Risk Rating: LOW
   Oreo Solutions Limited demonstrates a solid net asset position relative to its size, with no overdue filings or indications of distress. The company maintains positive working capital and has a single controlling director who appears to manage the business consistently.

2. Key Concerns:

• Director Loan Activity: The company made an advance of £2,270 to the director during the year, though this was repaid within the same financial year. While not unusual for micro entities, such transactions require monitoring for potential conflicts or cash flow impact.
• Limited Scale and Employee Base: The company operates as a micro entity with only one employee (the director). This could limit operational capacity and scalability, exposing the business to key person risk.
• Lack of Audit and Limited Disclosure: Being a micro-entity exempt from audit reduces transparency and external validation of financials, which may concern more risk-averse investors.

3. Positive Indicators:

• Strong Net Current Assets and Net Assets: The company’s net current assets increased from £22,947 in 2023 to £40,314 in 2024, indicating improved liquidity and buffer against short-term liabilities.
• No Overdue Filings: All statutory accounts and confirmation statements are filed on time, reflecting good regulatory compliance.
• Clear Ownership and Control: One individual holds 75-100% of shares and voting rights, simplifying governance and decision-making processes.

4. Due Diligence Notes:

• Review detailed cash flow and income statements if available to assess profitability and operational cash generation, which are not disclosed in the micro-entity accounts.
• Confirm the nature and terms of the director loan advance and repayment to ensure no ongoing financial dependency or undisclosed related-party risks.
• Investigate the company's business model and client base under SIC code 62090 (Other IT service activities) to assess sustainability and growth prospects given the limited employee count.
• Verify if any contingent liabilities or off-balance sheet arrangements exist that could impact solvency but are not shown in the simplified accounts.