Company Number: 14737439

Analysis Date: 2025-07-29 13:41 UTC

1. Risk Rating: MEDIUM
   Rosaleigh Ltd shows a very low net asset base (£423) with a significant amount of long-term creditors (£11,263) relative to total assets. While current assets exceed current liabilities, indicating short-term liquidity, the overall financial position is fragile given the minimal equity and the company’s very recent incorporation.

2. Key Concerns:

• Low Net Assets / Equity: The minimal shareholder funds (£423) provide limited buffer against unforeseen financial shocks or operational setbacks.
• Significant Non-Current Liabilities: Long-term creditors of £11,263 exceed net assets, which could indicate reliance on external financing or loans that need servicing.
• Recent Director Turnover: Two director resignations within the first year could indicate governance or operational instability, warranting closer scrutiny.

3. Positive Indicators:

• Current Assets Exceed Current Liabilities: Net current assets of £8,732 suggest the company can meet short-term obligations as of the last filing.
• Compliance with Filings: Accounts and confirmation statements are up to date with no overdue filings, indicating regulatory compliance to date.
• Active Website and Contact Details: Presence of an active website and multiple contact points can be a sign of operational legitimacy and transparency.

4. Due Diligence Notes:

• Nature and Terms of Long-Term Creditors: Clarify the source, terms, and repayment schedule of the £11,263 non-current liabilities to assess sustainability.
• Profitability and Cash Flow Trends: Obtain P&L details and cash flow statements to evaluate ongoing operational viability and ability to service debts.
• Reasons for Director Changes: Investigate the cause behind the director resignations in 2023 to assess any governance or operational risks.
• PSC Ownership and Control Dynamics: Since Mrs. Fatima Jannat Hamza holds majority control and is also a director, verify if there are any related-party transactions or conflicts of interest.