Company Number: 14736862

Analysis Date: 2025-07-29 13:21 UTC

1. Risk Rating: HIGH
   The company shows negative net assets and net current liabilities in its first financial period, indicating potential solvency issues. The absence of an audit limits insight into financial robustness.

2. Key Concerns:

• Negative shareholders’ funds of £6,801 and net current liabilities of £18,567 suggest the company may struggle to meet short-term obligations.
• The company has only been operational for a little over one year with minimal employee count (1), raising questions about operational stability and scalability.
• Sole director and 100% ownership concentration may present governance and control risks, especially without independent oversight.

3. Positive Indicators:

• The company is current with all statutory filings, including accounts and confirmation statements, indicating compliance with regulatory requirements.
• Despite being a micro-entity, it maintains a modest level of fixed assets (£11,766) and some current assets (£37,041), reflecting some resource base.
• The business activity in growing tree and bush fruits and nuts (SIC 1250) is a niche agricultural sector with potential for sustainable operations if managed effectively.

4. Due Diligence Notes:

• Obtain more detailed financial information including cash flow statements and management accounts to assess liquidity and operational cash generation.
• Investigate the underlying reasons for negative equity and whether this is due to start-up costs, early losses, or accounting treatments.
• Assess the director’s background and business plan to understand strategies for financial improvement and growth prospects.
• Confirm whether there are any off-balance sheet liabilities or contingent risks not disclosed in the micro-entity accounts.
• Review contracts, customer base, and supply chain stability given the company’s early stage and single employee structure.