Company Number: 14156796

Analysis Date: 2025-07-29 20:52 UTC

1. Risk Rating: LOW
   The company demonstrates a positive net asset position with increasing equity over the last two reported years. It has filed its accounts and confirmation statements on time, indicating good regulatory compliance. The micro-entity financial scale and positive working capital suggest manageable operational scale and liquidity.

2. Key Concerns:

• Limited scale of operations with only 2 employees and micro-entity status, which may constrain growth and resilience to market downturns.
• Absence of profit and loss information limits assessment of profitability and cash flow generation capabilities.
• Fixed assets are minimal relative to total assets, indicating potential reliance on current assets for operations which may fluctuate seasonally or with consumer trends.

3. Positive Indicators:

• Net current assets improved significantly from £970 to £3,089 over the year, indicating enhanced short-term liquidity.
• Net assets increased from £4,481 to £7,251, reflecting accumulation of equity and financial strengthening.
• Timely filing of accounts and confirmation statements with no overdue filings suggests good governance and regulatory adherence.
• Consistent employment level and stable registered office location provide operational continuity.

4. Due Diligence Notes:

• Obtain and review profit and loss or cash flow statements to assess operational profitability and cash generation.
• Understand revenue trends, margins, and seasonality given the public house and bar industry classification (SIC 56302).
• Confirm any contingent liabilities or off-balance sheet commitments not visible in micro-entity accounts.
• Review director background and operational strategy, especially given the company's recent incorporation (2022).
• Assess customer base and competitive positioning in the local market to gauge sustainability.