Company Number: 15113466

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

1. Risk Rating: LOW
   The company shows a strong net asset position relative to its current liabilities, positive working capital, and no overdue filings. The financials reflect a start-up phase with limited fixed assets but sufficient cash reserves to meet short-term obligations.

2. Key Concerns:

• Business Age and Track Record: Incorporated less than two years ago, with limited historical financial data to assess operational sustainability or revenue trends.
• Taxation and Social Security Payables: Current liabilities include a significant balance (£15,470), which could reflect accrued liabilities; clarity on payment status and cash flow management is needed.
• Customer Concentration and Revenue Visibility: Turnover is not disclosed in detail; reliance on a small number of contracts or clients could pose risk, but this is not determinable from available data.

3. Positive Indicators:

• Strong Liquidity: Cash balance of £37,337 and net current assets of £28,895 provide a healthy liquidity buffer.
• Compliance: All statutory filings including accounts and confirmation statements are up to date with no overdue notices.
• Ownership and Control: Single controlling shareholder/director with full voting rights, potentially facilitating decisive management and oversight.

4. Due Diligence Notes:

• Verify turnover and revenue recognition practices given the lack of turnover disclosure and the company’s dual SIC codes covering management consultancy and food services.
• Investigate the nature and timing of taxation and social security liabilities to ensure no outstanding payment issues.
• Assess client base diversity and contract terms to gauge revenue sustainability and operational risk.
• Review management plans and projections given the company's recent incorporation and small scale of operations.