Company Number: 13126273

Analysis Date: 2025-07-29 19:11 UTC

1. Risk Rating: LOW

Justification: Rowan Farm Ltd is a recently incorporated (2021) micro-entity with minimal financial activity reported. It holds modest fixed assets (£2,500) as of the 2023 financial year-end, no current liabilities, and no current assets. There are no overdue filings, and the company status is active. The absence of debt and current liabilities reduces immediate solvency risk, and compliance with filing deadlines indicates sound regulatory adherence.

2. Key Concerns:

• Very limited financial data and asset base: The company’s fixed assets are minimal, and current assets and liabilities are nil, suggesting limited operational scale.
• No reported turnover or cash balances: Current assets being zero raises questions about liquidity and cash flow, although this might be typical for a small farm with non-cash asset investments.
• Single director with farming occupation: While this is not inherently negative, the small governance structure could present operational risk if the business expands or faces challenges.

3. Positive Indicators:

• Up-to-date statutory filings: Both accounts and confirmation statements are filed timely, indicating good governance and compliance.
• Positive net assets: Although small, net assets of £2,500 reflect some capital invested in the business.
• No liabilities reported: The absence of creditors or provisions reduces immediate solvency concerns.

4. Due Diligence Notes:

• Investigate the nature and condition of fixed assets (£2,500) to assess their value and usefulness to operations.
• Request or review management accounts or cash flow statements to understand liquidity beyond the static balance sheet.
• Confirm business model viability and revenue generation plans given the absence of turnover or current assets.
• Clarify whether the company operates solely as a farming entity or if there are other income streams or related entities involved.
• Verify director’s background and capacity to manage operational risks given the sole director status.