SMARTER BUSINESS SUPPORT LTD

Executive Summary

SMARTER BUSINESS SUPPORT LTD is a newly established micro-entity with minimal financial resources and no equity buffer, posing significant solvency and liquidity risks. While statutory filings are up to date and governance is transparent, the company's operational sustainability is uncertain given the current financial position. Further due diligence is necessary to understand liabilities and business viability before considering investment.

SMARTER BUSINESS SUPPORT LTD - Analysis Report

Company Number: 14527412

Analysis Date: 2025-07-29 13:34 UTC

1. Risk Rating: HIGH
   The company’s financial position is extremely limited, showing only £46 in current assets with no fixed assets or equity. The net assets are effectively zero after provisions, indicating no financial buffer. Given its very recent incorporation and minimal financial activity, solvency and liquidity risks are significant.

2. Key Concerns:

• Minimal Financial Resources: Current assets of £46 and no equity or retained earnings suggest the company lacks capital to sustain operations or meet unforeseen liabilities.
• Provision for Liabilities Equal to Assets: The accounts show provisions of £46, wiping out net assets, which raises questions about contingent liabilities or potential obligations that could impair solvency.
• Single Director and Shareholder Concentration: Emma Shaw holds 100% control and is the sole director and employee, which concentrates operational risk and governance responsibility with one individual.

3. Positive Indicators:

• Up-to-date Filings: Both accounts and confirmation statements are current and not overdue, indicating compliance with statutory requirements.
• Active Company Status: The company is active and not in liquidation or administration, suggesting ongoing business intent.
• Clear Ownership and Governance: Control is transparent, and the director’s details are consistent and publicly available, facilitating accountability.

4. Due Diligence Notes:

• Investigate Nature of Provisions: Clarify what liabilities or risks the £46 provision represents, and whether this is an ongoing or one-off item.
• Assess Business Model and Revenue Streams: Given the very low asset base and employee count, review how the company generates income and its operational viability.
• Review Director’s Background and Capacity: As sole director and shareholder, confirm experience and capability to manage risks and obligations effectively.
• Obtain Cash Flow Forecasts: To evaluate liquidity risks more thoroughly, request management accounts or forecasts showing cash inflows and outflows.
• Confirm No Undisclosed Liabilities: Verify there are no off-balance-sheet liabilities or pending legal or financial claims.