SUSHI BOWL LTD

Executive Summary

Sushi Bowl Ltd is a micro-entity with improving net asset and liquidity positions, maintaining timely regulatory filings and demonstrating compliance. The company’s small scale and single-employee operation pose some operational limitations, while reductions in fixed assets and long-term creditor balances merit further review. Overall, the financial data indicates low risk, subject to further investigation of asset changes and long-term liabilities.

SUSHI BOWL LTD - Analysis Report

Company Number: 13530843

Analysis Date: 2025-07-29 21:13 UTC

1. Risk Rating: LOW
   The company demonstrates a positive net asset position with improving shareholders' funds over recent years and maintains compliance with filing deadlines. Its liquidity position shows net current assets, indicating sufficient short-term resources to meet liabilities.

2. Key Concerns:

• The company is very small (micro-entity) with only one employee, which may limit operational capacity and scalability.
• Fixed assets decreased notably from £32,546 in 2022 to £22,264 in 2023, which could reflect asset disposals or depreciation needing further clarification.
• Significant amount of creditors due after more than one year (£12,403 in 2023), which warrants review of long-term debt terms and repayment capacity.

3. Positive Indicators:

• Net assets have increased substantially from £6,765 in 2022 to £17,172 in 2023, suggesting improved financial stability.
• Net current assets improved from £6,779 in 2022 to £7,311 in 2023, indicating healthy short-term liquidity.
• No overdue filings for accounts or confirmation statements, reflecting good regulatory compliance.
• The single director is also the sole shareholder with full control, which may simplify governance and decision-making processes.

4. Due Diligence Notes:

• Investigate the reason behind the reduction in fixed assets in 2023 and assess any impact on operational capability.
• Review the nature and terms of long-term creditors to understand any refinancing or repayment risks.
• Confirm cash flow generation and profitability trends beyond balance sheet data to assess ongoing operational sustainability.
• Evaluate any contingent liabilities or off-balance-sheet obligations not disclosed in the micro-entity accounts.
• Consider the risks associated with single-person management and ownership structure, including succession planning.