ROSTRUM SPORTS MANAGEMENT LTD

Executive Summary

Rostrum Sports Management Ltd is a small, compliant private limited company with positive net assets and no overdue filings, indicating low immediate solvency risk. However, limited cash reserves, absence of audited profit data, and small operational scale warrant caution, suggesting a low to medium overall risk profile. Further due diligence is advised to clarify profitability and liquidity sustainability.

ROSTRUM SPORTS MANAGEMENT LTD - Analysis Report

Company Number: 12500571

Analysis Date: 2025-07-29 12:08 UTC

1. Risk Rating: LOW to MEDIUM
   The company shows modest but positive net current assets and shareholders’ funds with no overdue filings or indications of insolvency. However, the scale of operations is small with limited capital and cash reserves, which could pose liquidity risks in adverse conditions.

2. Key Concerns:

• Limited Cash Reserves: Cash decreased from £7,098 in 2023 to £3,204 in 2024, which may constrain short-term liquidity and operational flexibility.
• Small Scale of Operations: The company has only one employee (the director) and minimal fixed assets (£690), indicating operational dependence on a very limited resource base and potential vulnerability to business disruption.
• Unaudited Accounts and Lack of Income Statement: The company files abridged and unaudited accounts without an income statement, limiting insight into profitability, cash flows, and operational performance trends.

3. Positive Indicators:

• Compliance with Filing Requirements: No overdue annual accounts or confirmation statements, indicating good regulatory compliance and governance.
• Positive Net Current Assets: Net current assets of £2,385 at the latest year-end suggest the company can meet short-term liabilities.
• Stable Shareholders’ Funds: Shareholders’ equity remains positive and relatively stable (£3,075 in 2024 vs. £3,291 in 2023), supporting solvency.

4. Due Diligence Notes:

• Review the company’s detailed profit and loss account and cash flow statements (not publicly filed) to assess profitability and cash generation capacity.
• Investigate the nature and collectability of debtors (£7,252) given their recent emergence after being zero previously, to understand revenue recognition and credit risk.
• Confirm the director’s plans for business growth or capital injection to mitigate limited cash and asset base risks.
• Verify any contingent liabilities or off-balance sheet exposures not disclosed in abridged accounts.
• Consider external market factors impacting the sports management consultancy sector and the company’s client diversification.