STUDY LIGHT HOMES LTD

Executive Summary

Study Light Homes Ltd, a recently incorporated micro-entity operating in real estate letting, shows significant liquidity challenges with current liabilities vastly exceeding current assets. While it maintains positive net assets supported by fixed assets and complies with filing requirements, the absence of profit and loss data limits assessment of operational viability. Further due diligence on asset liquidity and cash flow is recommended before investment consideration.

STUDY LIGHT HOMES LTD - Analysis Report

Company Number: 14863321

Analysis Date: 2025-07-20 17:38 UTC

1. Risk Rating: HIGH
   The company exhibits significant solvency and liquidity concerns given its consistent net current liabilities exceeding £70,000 despite minimal current assets. This financial profile suggests difficulty in meeting short-term obligations.

2. Key Concerns:

• Negative Net Current Assets: The company shows a large deficit in working capital (£-73,773 in 2025), indicating potential liquidity stress.
• Limited Current Assets: Current assets are minimal (£1,053 in 2025), insufficient to cover current liabilities (£74,826).
• Lack of Profit and Loss Disclosure: The absence of a filed profit and loss account limits visibility into operational performance and cash flow generation.

3. Positive Indicators:

• Positive Net Assets and Shareholders’ Funds: Despite liquidity issues, the company maintains positive net assets (£3,246) supported by fixed assets (£77,766), indicating some asset backing.
• No Overdue Filings: The company’s accounts and confirmation statements are filed on time, reflecting regulatory compliance.
• Single Shareholder with Full Control: Clear ownership and management structure (one director/PSC) may simplify decision making.

4. Due Diligence Notes:

• Investigate the nature and market value of fixed assets to assess their liquidity and potential to cover liabilities.
• Obtain or request management accounts or cash flow statements to clarify operational cash flows and plans to address negative working capital.
• Review contractual obligations and creditor terms to understand the timing and severity of liabilities.
• Consider background checks on the director for any prior insolvency or compliance issues not disclosed here.