REVIVED CONSTRUCTION LIMITED

Executive Summary

Revived Construction Limited exhibits financial distress marked by negative net assets and a working capital deficit as of its latest accounts, indicating elevated solvency and liquidity risks. While regulatory compliance is current and management appears stable, the company’s minimal scale and capital base constrain operational resilience. Further inquiry into cash flows, operational outlook, and recovery strategies is recommended to fully assess investment risk.

REVIVED CONSTRUCTION LIMITED - Analysis Report

Company Number: SC680422

Analysis Date: 2025-07-29 20:35 UTC

1. Risk Rating: HIGH

Justification: The company has reported net liabilities as of the latest financial year end, with net current liabilities of £1,445 and negative net assets of the same amount. This deterioration from a positive net asset position in the previous year signals financial distress. The micro-entity scale and minimal share capital further limit financial buffers.

2. Key Concerns:

• Negative Net Assets: The balance sheet shows a decline to net liabilities, indicating the company’s liabilities exceed its assets, which poses solvency risks.
• Working Capital Deficit: Current liabilities exceed current assets, which may impair the company’s ability to meet short-term obligations.
• Small Scale and Limited Capital: With only one employee and share capital of £100, the company’s operational and financial resilience is limited, raising concerns about sustainability.

3. Positive Indicators:

• Compliance: The company is up to date with both accounts and confirmation statement filings, reflecting good regulatory compliance so far.
• Active Status: The company remains active and has been operational since 2020 without entering liquidation or administration.
• Director Stability: Single director and PSC is consistent, suggesting stable management control without recent changes or disqualifications.

4. Due Diligence Notes:

• Investigate the causes of the net asset reduction and working capital deficit—specifically whether this reflects ongoing operational losses or one-off events.
• Review cash flow statements and creditor payment histories to assess liquidity and risk of default.
• Confirm the nature of the company’s contracts and revenue pipeline to evaluate future operational viability.
• Clarify any off-balance sheet liabilities or contingent risks not disclosed in the micro-entity accounts.
• Assess the director's plans for financial recovery or capital injection given the reported losses.