PEARMAN LTD

Executive Summary

PEARMAN LTD demonstrates a low risk profile with consistent positive net assets and compliance with filing requirements. However, a recent decline in liquidity metrics should be examined further to ensure ongoing financial stability. Overall, the company appears operationally stable and solvent based on available micro-entity financial data.

PEARMAN LTD - Analysis Report

Company Number: 13131078

Analysis Date: 2025-07-20 11:16 UTC

1. Risk Rating: LOW
   The company exhibits a solid net asset position with positive net current assets across all reported years. There are no overdue filings, and the company remains active with compliance up to date. The micro-entity status and small employee base suggest a low operational complexity and risk.

2. Key Concerns:

• Declining current assets and net assets in the most recent financial year (2025) compared to prior years, which may warrant monitoring for liquidity trends.
• Very low fixed assets may indicate limited long-term investment in operational infrastructure.
• Minimal share capital (£100) could limit the company's ability to raise equity quickly if needed.

3. Positive Indicators:

• Consistently positive net current assets and net asset values over five years, indicating solvency.
• No overdue accounts or confirmation statements, reflecting good regulatory compliance.
• Stable small workforce (2 employees), consistent with the micro-entity classification and likely controlled cost base.
• Active status with a single director who has been in post since incorporation, suggesting stable governance.

4. Due Diligence Notes:

• Investigate the reasons behind the decline in current assets and net assets in 2025 to assess sustainability of cash flow and working capital.
• Review the company’s revenue streams and profitability trends, which are not disclosed here, to better understand operational viability.
• Confirm the nature of current liabilities to evaluate short-term liquidity pressures.
• Verify absence of director conduct issues or regulatory investigations not visible in this data.
• Assess the company's business model within the IT consultancy sector (SIC 62020) for market competitiveness and growth potential.