Company Number: 14605608

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

1. Risk Rating: LOW

The company is newly incorporated (2023) and classified as a micro-entity with modest but positive net assets (£7,675) and net current assets (£261). There are no overdue filings, no signs of insolvency, and the sole director holds full control, indicating clear governance. The small scale and recent establishment limit exposure but also limit available historical financial data.

2. Key Concerns:

• Limited financial history: Only one year of accounts with minimal asset base restricts trend analysis and financial stability assessment.
• Low working capital: Net current assets of £261 suggest tight liquidity margins, potentially vulnerable to cash flow fluctuations.
• Single director and shareholder: Concentration of control may pose governance risks if not supplemented by robust operational controls.

3. Positive Indicators:

• Compliance: All statutory filings (accounts and confirmation statements) are up to date, indicating regulatory compliance.
• Positive net assets: The company reports positive net assets and shareholders’ funds, reflecting a solvent position at balance sheet date.
• Clear ownership structure: Transparent control by a single known individual facilitates accountability and decision-making.

4. Due Diligence Notes:

• Investigate cash flow management and operating cycle specifics given tight liquidity to assess if current assets are readily convertible.
• Examine the business plan and revenue projections to understand growth prospects and sustainability in the competitive restaurant sector.
• Review director background and related-party transactions for any potential conflicts or governance issues given sole control.
• Confirm the nature and valuation of fixed assets (£7,414) to ascertain their liquidity and role in operations.