Company Number: 13525401

Analysis Date: 2025-07-20 13:59 UTC

1. Risk Rating: LOW
   The company exhibits strong solvency with net assets of £123,130 and no current liabilities as at 31 July 2024. There are no overdue filings, and the business is compliant with Companies House requirements. The increase in fixed assets indicates investment or capital growth, supporting operational stability.

2. Key Concerns:

• Limited scale and resources: As a micro-entity with only one employee, operational capacity and diversification are minimal, which may impact resilience.
• Liquidity levels are modest: Current assets of £5,730 are low, though no current liabilities exist; cash flow sufficiency should be monitored.
• Concentration of control: A single director and 75-100% shareholder control may pose governance risks if no additional oversight is in place.

3. Positive Indicators:

• Strong net asset position with no liabilities: £123,130 net assets and zero creditors indicate good solvency and no immediate financial pressure.
• Timely compliance: No overdue accounts or confirmation statements reflect good regulatory adherence.
• Consistent growth in fixed assets: Increase from £1,230 in 2023 to £117,400 in 2024 suggests capital investment or asset acquisition, potentially strengthening business operations.

4. Due Diligence Notes:

• Review the nature and valuation basis of the substantial increase in fixed assets to assess sustainability and asset quality.
• Examine cash flow statements (if available) to confirm liquidity adequacy beyond the snapshot of current assets.
• Consider the impact of single-person control on governance and decision-making processes.
• Investigate revenue streams and profitability to understand ongoing operational viability, as micro-entity accounts do not fully disclose profit and loss details.
• Verify if there are any contingent liabilities or off-balance sheet risks not reflected in the micro-entity accounts.