Company Number: SC685683

Analysis Date: 2025-07-29 20:11 UTC

1. Risk Rating: LOW
   The company demonstrates a stable financial position with positive net current assets and net assets that have increased steadily year-on-year. There are no overdue filings or signs of regulatory non-compliance. The micro-entity status with consistently positive working capital and shareholders’ funds supports a low risk of insolvency or liquidity concerns.

2. Key Concerns:

• Limited Scale and Resources: As a micro-entity with only one employee (the director), the company’s operational capacity and revenue base may be constrained, potentially impacting growth and resilience.
• Minimal Share Capital: The share capital is nominal (£1.00), which may indicate limited equity buffer for absorbing financial shocks.
• Lack of Profit and Loss Disclosure: The absence of a filed Profit and Loss Account limits insight into profitability, cash flow sufficiency, and operational performance.

3. Positive Indicators:

• Strong Working Capital Position: Net current assets are healthy and have increased from £7,331 in 2023 to £11,833 in 2024, indicating good short-term liquidity.
• Growing Net Assets: Shareholders’ funds have increased from £7,454 in 2023 to £12,686 in 2024, reflecting accumulation of retained earnings or capital injections.
• Timely Compliance: All statutory filings, including accounts and confirmation statements, are up to date with no overdue status, indicating good governance and regulatory compliance.

4. Due Diligence Notes:

• Review Profit and Loss Statements: Obtain detailed P&L and cash flow data to assess operational profitability and cash generation capacity.
• Understand Revenue Streams: Clarify the business model and revenue sources under SIC code 85590 (Other education not elsewhere classified) to evaluate sustainability and market positioning.
• Director Background and Capacity: Assess director’s experience and capacity to manage the company single-handedly, given the one-person operation. Also verify any potential undisclosed liabilities or contingent risks.