Company Number: 14148070

Analysis Date: 2025-07-29 13:54 UTC

1. Risk Rating: LOW
   OTTOSAM DESIGN LTD demonstrates a solid net asset position relative to its size, with positive working capital and no overdue filings, indicating sound financial management for a micro-entity.

2. Key Concerns:

• Limited Scale and Resources: The company operates as a micro-entity with a single employee and minimal fixed assets, which may constrain growth potential and operational resilience.
• Lack of Profit and Loss Disclosure: The absence of a profit and loss account limits insight into operational profitability and cash flow dynamics.
• Dependence on a Single Director: Governance and operational continuity risks exist given the sole director and employee status.

3. Positive Indicators:

• Strong Net Current Assets Position: Current assets of £73,456 against current liabilities of £18,758 provide a comfortable liquidity buffer.
• Increasing Shareholders’ Funds: Equity has more than doubled from £27,081 in 2023 to £55,720 in 2024, indicating retained earnings or capital injections.
• Up-to-Date Compliance: All statutory filings, including accounts and confirmation statements, are current with no overdue returns or penalty risks.
• Clear Industry Focus: The company operates in specialised design activities (SIC 74100), which may support niche market positioning.

4. Due Diligence Notes:

• Request detailed profit and loss data or management accounts to assess revenue trends, profitability, and cash flow generation.
• Understand the nature of current assets, particularly cash versus receivables or prepayments, to evaluate liquidity quality.
• Verify the director’s background and assess any potential governance or continuity risks associated with single-person management.
• Confirm any related-party transactions or capital injections inflating equity without operational profitability.
• Review client concentration and contract stability given the company’s small size and specialised sector.