PENSATO CONSULTING LIMITED

Executive Summary

Pensato Consulting Limited maintains a positive net asset position supported by fixed assets but exhibits persistent negative working capital, raising liquidity concerns. The company complies with filing requirements and appears solvent, yet limited operational data and the absence of employees suggest further review is needed to confirm ongoing business viability.

PENSATO CONSULTING LIMITED - Analysis Report

Company Number: 12710830

Analysis Date: 2025-07-29 20:32 UTC

1. Risk Rating: MEDIUM
   The company's financial position shows persistent net current liabilities indicating potential short-term liquidity issues. While net assets remain positive and stable, the working capital deficits could hinder meeting immediate obligations. The absence of employees and limited operational data raises questions about sustainability.

2. Key Concerns:

• Negative net current assets for four consecutive years (approx. -£17k in 2024) suggest liquidity risk and difficulty covering short-term liabilities.
• Very low share capital (£20) and minimal current assets (£2,247) relative to current liabilities (£19,881) increase vulnerability to cash flow shocks.
• No employees and limited business activity information imply operational dependence on fixed assets or external arrangements, which may affect stability and growth prospects.

3. Positive Indicators:

• Consistent positive net assets (~£41k in 2024) indicate the company’s balance sheet is solvent on a going-concern basis.
• Up-to-date statutory filings (accounts and confirmation statement) with no overdue returns demonstrate regulatory compliance and governance adherence.
• Stability in fixed assets (~£58k) suggests some tangible asset base supporting the business.

4. Due Diligence Notes:

• Investigate the nature of fixed assets and their liquidity or potential to generate income, given ongoing current liabilities.
• Review cash flow statements or management accounts for insight into operational cash generation or reliance on financing.
• Clarify business model and revenue streams, especially as no employees are reported and the SIC code relates to real estate letting, to assess sustainability.
• Confirm details on creditors and payment terms to evaluate short-term obligations and potential creditor pressure.