Company Number: 14193399

Analysis Date: 2025-07-29 15:32 UTC

1. Risk Rating: LOW

Justification: ROUZEL LTD is a recently incorporated active private limited company categorized as a micro-entity. The latest accounts show positive net current assets (£3,563) and net assets, indicating solvency at the balance sheet date. There are no overdue filings or indications of regulatory non-compliance. The sole director is also the principal shareholder, which simplifies governance and control.

2. Key Concerns:

• Limited financial history and scale: As a micro-entity incorporated in 2022, the company has only two years of financial data, which limits the ability to assess long-term operational sustainability or trends.
• Modest asset base and working capital: Although positive, net current assets of £3,563 are minimal and may not provide sufficient liquidity buffer for unforeseen expenses or growth initiatives.
• Concentrated ownership and control: The company is majority owned and controlled by one individual (75-100%), which may present governance risks or limit oversight from independent parties.

3. Positive Indicators:

• Compliance with reporting requirements: Accounts and confirmation statements are filed on time with no overdue filings.
• Improving financial position: Net current assets improved from negative (£100) in the first year to positive (£3,563) in the latest year, suggesting better liquidity management.
• Clear business focus: The company operates in software development and internet retail sectors, which can provide scalable revenue opportunities.

4. Due Diligence Notes:

• Review the detailed profit and loss statements (not provided) to assess profitability, revenue streams, and cash flow generation.
• Investigate the nature and stability of customer contracts or recurring revenues, given the sectors involved.
• Confirm absence of contingent liabilities or off-balance sheet risks that could affect solvency.
• Understand the director’s background and capability since ownership and management are highly concentrated.