Company Number: 14548733

Analysis Date: 2025-07-20 16:25 UTC

1. Risk Rating: HIGH
   ROKHMAN LTD exhibits a high risk profile primarily due to its net liabilities position and negative shareholders' funds, indicating potential solvency issues. The current liabilities exceed current assets, suggesting liquidity concerns that may impact the company’s ability to meet short-term obligations.

2. Key Concerns:

• Negative Net Assets (£-2,080) and Net Current Liabilities (£-3,432) highlight a weak financial position, implying the company is effectively insolvent on a balance sheet basis.
• The company owes an interest-free loan of £2,686 to its directors, repayable on demand, which may signal reliance on director financing rather than external funding or operational cash flow.
• As a micro-entity incorporated recently (December 2022) with only two employees, there is limited operational history to assess sustainability or revenue generation capability.

3. Positive Indicators:

• The company is compliant with filing deadlines for both accounts and confirmation statements, indicating adherence to regulatory requirements.
• Directors have expressed a reasonable expectation of continuing as a going concern, which may reflect plans or agreements not captured in the financial data.
• The business operates in the real estate agency sector (SIC 68310), which can offer steady income streams under stable market conditions.

4. Due Diligence Notes:

• Investigate the nature and terms of the director loan and assess likelihood and timing of repayment or rollover.
• Request detailed profit and loss information or turnover figures to better understand operational cash flow, as this was not included in the micro-entity accounts.
• Assess the company’s business model, client base, and revenue pipeline to evaluate operational sustainability given the negative equity position.
• Review any contingent liabilities or off-balance-sheet commitments that may affect financial stability.
• Confirm no director disqualification or governance issues exist beyond the data provided.