Company Number: 13909738

Analysis Date: 2025-07-20 13:51 UTC

1. Risk Rating: LOW
   Peech Advisory Limited demonstrates a solid financial position with positive net current assets and net assets increasing year on year. The company is compliant with filing deadlines and shows no indications of insolvency or regulatory non-compliance.

2. Key Concerns:

• Increasing Corporation Tax Liability: Corporation tax creditor rose from £6,648 to £7,932, indicating taxable profits, but requires monitoring to ensure timely settlement and avoid cash flow pressure.
• VAT Liability Emergence: VAT creditor appeared at £5,174 in the latest accounts, which was not present previously, signaling new VAT obligations that must be managed carefully.
• Director’s Loan Account Fluctuations: The director’s loan account decreased from £3,550 to £345, which is positive, but requires confirmation that this does not reflect cash flow stress or intermingling of personal and company finances.

3. Positive Indicators:

• Positive and Growing Net Assets: Net assets increased from £11k in 2023 to £15.7k in 2024, reflecting retained profits and sound equity position.
• Strong Liquidity Position: Cash at bank remains healthy (£18,787) alongside manageable current liabilities (£17,213), providing comfortable working capital of £13,864.
• Compliance and Governance: All statutory filings are up-to-date with no overdue accounts or confirmation statements, demonstrating good regulatory compliance and governance.
• Single Director and PSC: Clear ownership and control structure with Georgina Moira Peech owning 75-100% shares, facilitating streamlined decision-making.

4. Due Diligence Notes:

• Confirm the nature and timing of VAT payments due and assess the company’s VAT registration status and compliance history.
• Review corporation tax payment schedule and any deferred tax implications to ensure tax liabilities do not cause liquidity strain.
• Investigate the director’s loan account movements and policies surrounding director advances and repayments.
• Assess turnover and profitability trends (not provided here) to confirm sustainable revenue streams supporting the current financial position.
• Evaluate any contingent liabilities or off-balance sheet commitments not disclosed in the accounts.