Company Number: 15259076

Analysis Date: 2025-07-20 17:19 UTC

1. Risk Rating: LOW
   Pereira Electrical Ltd is a newly incorporated micro entity with a very small scale of operations, but the limited financial data shows a positive net asset position and no current liabilities. The absence of overdue filings and a single director/owner structure further supports a low immediate risk profile.

2. Key Concerns:

• Limited Operating History: Incorporated November 2023, with only five months of trading data, making it difficult to assess long-term operational stability.
• Modest Turnover and Profit: Turnover of £16,000 and a net profit of £4,141 over five months indicate very small scale, which may limit scalability and resilience to market fluctuations.
• Single Director/Shareholder Dependency: The company is wholly controlled by one individual, which may pose governance and continuity risks if the director becomes incapacitated or disengaged.

3. Positive Indicators:

• Positive Net Assets and No Current Liabilities: Net current assets of £5,112 and no outstanding creditors suggest adequate liquidity and solvency at this stage.
• Timely Filing Compliance: Both accounts and confirmation statements are filed on time, indicating good regulatory compliance and governance practices.
• Clear Business Focus: The company operates in electrical installation with a director whose occupation is an electrician, implying relevant expertise aligned with its principal activities.

4. Due Diligence Notes:

• Verify the sustainability of revenue and profitability beyond the initial trading period, including client concentration and pipeline.
• Review cash flow statements (if available) to confirm liquidity beyond balance sheet snapshot.
• Evaluate any related party transactions or financial support from the sole director or other sources.
• Monitor director’s conduct record and confirm no disqualifications or adverse history.
• Assess any credit references or trade payment history to identify emerging liquidity risks.