Company Number: 14174396

Analysis Date: 2025-07-20 15:08 UTC

1. Risk Rating: HIGH
   The company exhibits significant concerns primarily due to its very limited asset base, minimal current assets, and absence of liabilities. The financial scale is extremely small, with net assets of just £1,502 and negligible working capital, indicating fragility in meeting financial obligations or scaling operations.

2. Key Concerns:

• Minimal Financial Resources: The total net assets and shareholders’ funds stand at £1,502, which is insufficient for operational resilience or absorbing unexpected costs.
• Limited Operational Scale: Only one employee and very low current assets (£150) suggest a nascent or minimally active business with uncertain revenue streams.
• Prepayments and Accrued Income Stability: The accounts show £1,351 in prepayments and accrued income consistently for two years, which is unusual for a micro entity and may signal timing or recognition issues that require clarification.

3. Positive Indicators:

• Compliance with Filing Requirements: The company is up to date with both accounts and confirmation statement filings, indicating regulatory compliance and good governance practices in this respect.
• No Overdue Liabilities: Absence of current or long-term creditors shows no immediate solvency issues or outstanding debts.
• Clear Director Accountability: The accounts are signed and approved by the director, showing responsible oversight.

4. Due Diligence Notes:

• Verify the nature and collectability of the £1,351 prepayments and accrued income to assess true liquidity.
• Investigate business model viability given the low asset base and minimal staffing—confirm revenue generation and sustainability plans.
• Review director background and any related party transactions due to the very small scale and potential capital injection dependence.
• Assess any off-balance-sheet liabilities or contingent risks not reflected in the micro-entity accounts.