PUTERI LIMITED

Executive Summary

The company exhibits early-stage financial recovery with a small net positive asset base but remains vulnerable due to limited scale and previous liquidity strain. No regulatory compliance issues are evident, yet operational sustainability and creditor obligations require further scrutiny. Overall, a medium risk profile is appropriate given the available micro-entity data.

PUTERI LIMITED - Analysis Report

Company Number: 13822287

Analysis Date: 2025-07-20 16:18 UTC

1. Risk Rating: MEDIUM

Justification: The company shows an improvement in net assets from negative £1,168 in 2022 to positive £407 in 2023, indicating some recovery in financial position. However, the absolute figures are very small and liabilities remain significant relative to assets, presenting solvency and liquidity concerns for a micro-entity. The limited scale and recent incorporation (late 2021) also suggest operational risks due to lack of established financial track record.

2. Key Concerns:

• Negative net assets and current liabilities exceeding current assets in 2022 (£715 assets vs £1,584 liabilities) indicate prior liquidity stress that may recur.
• Presence of £787 creditors due after one year in 2023 suggests longer-term obligations that could pressure cash flow.
• The company operates with just one employee and no fixed assets, implying limited operational scale and potential vulnerability to business disruptions.

3. Positive Indicators:

• Turnaround from net liability position in 2022 to modest net asset position in 2023 shows improving financial stability.
• Timely filing of accounts and confirmation statements with no overdue filings reflects good regulatory compliance.
• Ownership and control concentrated in a single director and shareholder may facilitate decisive management and accountability.

4. Due Diligence Notes:

• Investigate the nature and terms of the £787 long-term creditors recorded in 2023 to assess repayment risk.
• Review cash flow statements (if available) and bank statements to confirm liquidity status beyond balance sheet snapshots.
• Understand the business model and revenue generation to evaluate sustainability given the minimal asset base and single employee.
• Confirm absence of director disqualifications or governance issues given sole directorship.
• Assess whether the company has any contingent liabilities or off-balance sheet obligations.