Company Number: 13957910

Analysis Date: 2025-07-29 20:23 UTC

1. Risk Rating: LOW
   PPE Point Limited demonstrates a solid financial position for a micro-entity with increasing net current assets and shareholders’ funds year over year. The company is active, compliant with filing deadlines, and has no signs of distress or insolvency.

2. Key Concerns:

• Single Director and PSC Concentration: Mr. Guy Christian Lomas holds 100% control and is the sole director; this concentration of control could pose governance risks if succession or management issues arise.
• Limited Scale and Resources: As a micro-entity with only one employee, operational capacity and scalability may be constrained, potentially impacting long-term sustainability.
• Unaudited Financials: Accounts are unaudited, which limits external verification of financial accuracy, though this is typical for micro-entities.

3. Positive Indicators:

• Strong Working Capital Position: Net current assets increased substantially from £16,196 in 2022 to £88,482 in 2025, indicating good short-term liquidity.
• Consistent Growth in Equity: Shareholders’ funds more than quadrupled over three years, reflecting retained earnings or capital injections.
• On-Time Compliance: All statutory filings (accounts and confirmation statements) are up to date with no overdue notices, reflecting good regulatory compliance.
• Clear Industry Focus: Operating in SIC code 46190 (agents involved in sales of various goods), which can offer diversified revenue streams.

4. Due Diligence Notes:

• Review underlying revenue and profit trends to understand the drivers behind equity growth and assess operational sustainability.
• Investigate cash flow statements (if available) to confirm liquidity beyond balance sheet snapshots.
• Assess the business model’s resilience given the small headcount and concentrated ownership, including any contingency plans for director incapacity.
• Confirm the nature of current assets (cash vs. receivables or inventory) to evaluate liquidity quality.
• Consider any related-party transactions given the ownership structure.