Company Number: 14155976

Analysis Date: 2025-07-29 20:59 UTC

1. Risk Rating: LOW
   PSMT LTD demonstrates solid net current assets and positive net assets, indicating an ability to meet short-term liabilities. The company is compliant with filing deadlines, and no adverse legal or regulatory issues are evident. The scale and simplicity of the business reduce complexity risk.

2. Key Concerns:

• Lack of operational scale: The company has zero employees and minimal current assets, which may limit growth potential and operational resilience.
• Absence of profit and loss information: No P&L account was filed, limiting insight into revenue, profitability, or cash flow generation.
• Single director and sole shareholder: Concentration of control increases governance risk and dependency on one individual’s management.

3. Positive Indicators:

• Strong liquidity position: Net current assets of £6,306 as of May 2024 with current assets exceeding current liabilities.
• Compliance: Up to date with accounts and confirmation statement filings, no overdue returns or penalties.
• Clear ownership and control structure: PSC registered with full transparency on control by Mr. Jackson George Powell.

4. Due Diligence Notes:

• Verify business model and revenue streams given no employees and absence of profit & loss data.
• Investigate director’s capacity and plans for operational expansion or hiring to ensure sustainability.
• Review cash flow statements or bank records if available to assess real liquidity beyond balance sheet snapshot.
• Confirm whether the company is trading actively or holding assets only, given micro entity status and industry classification as fitness facilities.