SAUL LUPU LTD

Executive Summary

SAUL LUPU LTD is a very young micro-entity with minimal financial resources and limited operating history, presenting a high risk profile primarily due to its constrained capital base and governance instability. While compliance with filing requirements is up to date and there is evidence of operational activity, significant concerns remain about liquidity and ownership transparency. Further due diligence on cash flow, management stability, and control structure is essential before considering investment.

SAUL LUPU LTD - Analysis Report

Company Number: 14562935

Analysis Date: 2025-07-29 20:00 UTC

1. Risk Rating: HIGH
   Justification: The company is very recently incorporated (Dec 2022), with only one set of micro-entity accounts showing minimal net assets (£100) and current assets equal to prepayments/accrued income rather than cash or receivables. The extremely low asset base and minimal financial history imply high uncertainty and elevated risk regarding solvency and liquidity.

2. Key Concerns:

• Minimal Financial Resources: Net assets of only £100 and net current assets also £100 indicate a very limited capital base to meet obligations. No indication of cash or liquid assets.
• Director and Control Instability: Multiple director appointments and resignations within a short period (five directors appointed since incorporation with several resignations) could indicate governance or operational instability.
• Complex and Overlapping PSC Control: Several individuals listed with 75-100% share and voting control (including trusts and firms) creates opacity around ultimate control and ownership structure, which could pose governance and compliance risks.

3. Positive Indicators:

• Current Compliance: No overdue filings for accounts or confirmation statements, indicating compliance with statutory filing deadlines so far.
• Employee Base: The company reports an average of 5 employees, which suggests some operational activity rather than a dormant shell.
• Industry Sector: Engaged in building completion and finishing activities, which is a tangible sector with potential for revenue generation.

4. Due Diligence Notes:

• Review detailed cash flow and bank statements to assess liquidity beyond what is shown in the micro-entity accounts.
• Investigate reasons for frequent director turnover and confirm stability of current management team.
• Clarify the ownership and control structure, particularly the use of trusts and firms holding significant rights, to ensure transparency and compliance.
• Assess any contracts, customer base, and pipeline of work to evaluate operational sustainability and revenue prospects.
• Confirm absence of regulatory or legal actions against the company or directors.