Company Number: 12898659

Analysis Date: 2025-07-29 21:00 UTC

1. Risk Rating: MEDIUM
   While ROMAN LANDSCAPING LTD remains an active company with no overdue filings and a positive net asset position, its working capital situation and limited scale present some concerns. The company operates as a micro-entity with modest assets and liabilities, which constrains its financial flexibility. The negative net current assets in prior years and modest net assets overall indicate potential liquidity pressures.

2. Key Concerns:

• Liquidity Constraints: The company shows negative net current assets in 2022 and marginally improved but still low net current assets in 2023 (£4,613). This suggests limited short-term liquidity to cover current liabilities, posing a risk for meeting immediate obligations.
• Limited Scale and Resources: With only one employee and micro-entity status, the firm’s operational capacity and resilience to market fluctuations are limited. This could impact sustainability and growth potential.
• Declining Fixed Assets: Fixed assets have declined from £13,571 in 2020 to £10,095 in 2023, which may indicate asset disposals or lack of reinvestment, potentially affecting operational stability.

3. Positive Indicators:

• Timely Compliance: No overdue accounts or confirmation statements, demonstrating good governance and regulatory compliance.
• Positive Net Assets: Despite liquidity concerns, the company maintains positive net assets (£4,732 in 2023), indicating that total assets exceed liabilities.
• Consistent Business Activity: The company’s website is active and presents a clear market focus on landscaping services, supporting operational continuity.

4. Due Diligence Notes:

• Review cash flow statements, if available, to assess actual liquidity and working capital management in detail.
• Investigate the nature of current liabilities and their maturity to understand short-term payment obligations and creditor relationships.
• Confirm any off-balance sheet liabilities or contingent risks not evident in micro-entity accounts.
• Evaluate client base stability and contract terms to assess revenue predictability and business sustainability.
• Verify director credentials and absence of disqualification or regulatory issues beyond the available data.