PAUL MACKENZIE CONSULTING LIMITED

Executive Summary

Paul Mackenzie Consulting Limited is a newly established small private consulting firm with a clean compliance record and a positive initial financial position. While the company's limited operating history and owner concentration warrant cautious monitoring, current solvency and liquidity indicators appear sound. Investors should focus due diligence on future cash flow stability and governance arrangements.

PAUL MACKENZIE CONSULTING LIMITED - Analysis Report

Company Number: 15398370

Analysis Date: 2025-07-29 14:56 UTC

1. Risk Rating: LOW
   The company is newly incorporated (January 2024) and has filed timely accounts and confirmation statements with no overdue filings. The balance sheet as of January 2025 shows positive net current assets and net equity, indicating an initial stable financial position. The director and shareholder structure is straightforward with a single controlling party, reducing complexity risk.

2. Key Concerns:

• Limited operating history: As a new entity with only one financial year reported, there is limited evidence of sustainable cash flow generation or profitability trends.
• Concentrated control: Mr. Paul George Mackenzie holds 75-100% of shares and voting rights, which may pose governance risks if not balanced with independent oversight.
• Tax and social security liabilities: The current liabilities include a notable figure (£14,899) for taxation and social security, requiring monitoring to ensure timely settlement and avoid regulatory issues.

3. Positive Indicators:

• Positive net current assets (£11,815) and net assets position suggest solvency with sufficient short-term assets to cover liabilities.
• No overdue filings and compliance with Companies House deadlines indicate good regulatory compliance and governance discipline.
• Small employee base (2 persons including directors) consistent with a consulting business model, supporting operational lean structure and controlled overheads.

4. Due Diligence Notes:

• Review contracts, client base, and revenue streams to assess sustainability and growth potential beyond the initial year.
• Monitor cash flow statements and working capital trends in upcoming filings to detect any liquidity stress.
• Verify tax liabilities and confirm that all statutory payments are up to date, including PAYE and VAT obligations.
• Consider governance safeguards given the high ownership concentration to mitigate risks associated with key-person dependency.