REMABO LLP

1. Risk Rating: MEDIUM While the entity has a long history of active registration and current filing compliance, the severe lack of financial transparency inherent to its micro-entity status, combined with a residential registered address and incomplete ownership disclosure, presents a moderate level of uncertainty for institutional investors. Solvency and liquidity risks cannot be quantified based on the available public data.

2. Key Concerns * Financial Opacity (Solvency & Liquidity): As a micro-entity, REMABO LLP files minimal accounts. There is no financial data available regarding fixed/current assets, liabilities, or cash flow. Consequently, it is impossible to assess the partnership's solvency, liquidity, or financial stability from public records. * Incomplete Ownership Transparency: The People with Significant Control (PSC) register features a generic "Persons with significant control statement" alongside only one named individual (Mr. Adrianus Schouten, with 25-50% voting rights). This suggests that the ultimate control of the remaining 50-75% of the LLP may rest with overseas entities or corporate bodies that have not yet been fully identified or registered, creating opacity around governance and control. * Operational Scale and Infrastructure: The registered office is a farm cottage in Somerset. While acceptable for a micro-entity, this residential/rural setting typically indicates a small-scale operation lacking the institutional infrastructure or physical asset base that larger investors might expect.

3. Positive Indicators * Longevity and Operational Stability: Incorporated in August 2012, the LLP has operated for over a decade, suggesting a degree of operational stability and business sustainability. * Filing Compliance: Accounts and confirmation statements are marked as up to date and not overdue, indicating basic administrative compliance and lowering regulatory risk. (Note: The "last made up" dates of 2025 and 2026 appear anomalous and may represent a data entry error or future filing references, but the system confirms they are not overdue). * Structured Governance: The LLP has four designated members, which implies a structured partnership with distributed legal responsibilities, rather than a single individual operating in isolation.

4. Due Diligence Notes * PSC Clarification: Investigate the "Persons with significant control statement" to determine the identity of the remaining controlling parties. Given the previous Dutch-language name and Dutch-sounding member names, there is a strong likelihood of cross-border ownership or overseas parent entities that require identification. * Business Pivot Investigation: The company changed its name from "REMIE FISCAAL JURIDISCH ADVIESBUREAU LLP" in June 2020. The original name translates from Dutch to "Remie Tax Legal Consultancy." Due diligence should focus on why the rebrand occurred and whether the core business model shifted from legal/tax advisory to something else, which impacts operational risk profiling. * Direct Financial Verification: Because public accounts provide no financial metrics, direct requests for management accounts, bank statements, and partner capital accounts will be necessary to evaluate solvency and liquidity. * Date Anomaly Verification: Clarify the accounts "last made up" date of 2025-12-31 and the confirmation statement date of 2026-08-13 with Companies House or the company directly, as these future dates are atypical and may indicate a data parsing error or unusual filing extensions.