SALTORIA MARKETING LTD

Executive Summary

Saltoria Marketing Ltd presents a moderate risk profile characterized by declining liquidity and net assets coupled with reliance on director loans. The company complies with filing requirements and maintains positive working capital, but limited operational scale and decreasing asset base warrant further investigation to ensure ongoing solvency and business sustainability.

SALTORIA MARKETING LTD - Analysis Report

Company Number: 12997707

Analysis Date: 2025-07-20 14:28 UTC

1. Risk Rating: MEDIUM
   Saltoria Marketing Ltd demonstrates a moderate financial position based on the latest available micro-entity accounts. While net assets remain positive, a significant decline in current assets and net assets from prior years and the presence of director loans indicate potential liquidity and operational risks that require close monitoring.

2. Key Concerns:

• Declining Net Assets and Current Assets: The company’s net assets decreased from £14,410 in 2023 to £9,853 in 2024, with current assets halving from £30,496 to £14,721 over the same period, indicating reduced liquidity.
• Director Loan Exposure: There is a substantial unsecured director loan balance (£12,835 as of November 2024), which although repayable on demand, may pose a risk if repayment terms are not met or if the company relies heavily on this funding.
• Minimal Operational Scale: With only one employee (including directors) and micro-entity status, the business scale is limited, raising concerns about sustainability and resilience against market fluctuations.

3. Positive Indicators:

• Positive Net Current Assets: Despite declines, net current assets remain positive at £9,114, suggesting the company currently meets short-term liabilities.
• No Overdue Filings: Both accounts and confirmation statements are filed on time, indicating regulatory compliance and good governance practices.
• Stable Directorship: The current director, Miss Sally Louise Day, has been in position since incorporation, providing continuity in leadership.

4. Due Diligence Notes:

• Review the detailed terms and conditions of the director loan, including interest charges and repayment schedule, to assess liquidity risk accurately.
• Investigate the reasons behind the significant drop in current assets and net assets between 2023 and 2024 to understand whether this reflects operational challenges or one-off events.
• Examine the company’s revenue streams, client base, and business model sustainability given the small scale of operations and limited fixed assets.
• Confirm absence of contingent liabilities or off-balance sheet obligations that might impact solvency.
• Assess cash flow projections and working capital management given the reduction in liquid assets.