SSMART KIDS PRIVATE TUTORIALS LIMITED

Executive Summary

SSMART KIDS PRIVATE TUTORIALS LIMITED shows high financial risk due to persistent negative net current assets and shareholders’ funds, suggesting ongoing liquidity and solvency challenges. While the company complies with regulatory filings and remains active, its lack of employees and minimal assets highlight operational sustainability concerns typical for an early-stage micro-entity. Further investigation into funding sources, business viability, and management is recommended before considering investment.

SSMART KIDS PRIVATE TUTORIALS LIMITED - Analysis Report

Company Number: 14226153

Analysis Date: 2025-07-20 12:02 UTC

1. Risk Rating: HIGH
   The company exhibits significant solvency and liquidity concerns, with persistent net current liabilities and negative shareholder funds over multiple years, indicating an inability to meet short-term obligations and a weak financial foundation.

2. Key Concerns:

• Negative Net Current Assets: The company’s current liabilities (£2,100) exceed current assets (£382) as of the latest accounts, resulting in net current liabilities of £1,718, which suggests cash flow stress and inability to cover short-term debts.
• Consistent Negative Shareholders’ Funds: Negative equity (£1,718) has persisted since incorporation, indicating accumulated losses and insufficient capital to support operations.
• No Employees and Minimal Operational Scale: The company reported zero employees during the year, raising questions about operational sustainability and revenue generation capability.

3. Positive Indicators:

• Compliance with Filing Requirements: Accounts and confirmation statements are filed on time, reflecting regulatory compliance.
• Micro-Entity Status: As a micro-entity, the company benefits from reduced reporting burdens, which may reflect a lean operational model suitable for a start-up phase.
• Active Status with Recent Incorporation: Incorporated in July 2022 and currently active, which implies the business is in early stages and potentially developing its market presence.

4. Due Diligence Notes:

• Investigate the source of funding and whether there are any outstanding loans or director’s loans underpinning the liabilities.
• Clarify the business model and revenue streams given the absence of employees and minimal assets.
• Review director and PSC (persons with significant control) backgrounds for additional risk indicators such as prior insolvencies or disqualifications.
• Assess future funding plans or operational changes intended to move the company towards profitability and positive working capital.
• Examine whether the company is trading or dormant despite active status, to understand ongoing financial commitments.