Company Number: 13943552

Analysis Date: 2025-07-29 16:38 UTC

1. Risk Rating: MEDIUM
   The company shows positive net current assets and net assets with no overdue filings, suggesting basic solvency and compliance. However, the relatively high current liabilities compared to current assets and limited scale (single employee, micro/small company) pose moderate risk from a liquidity and operational perspective.

2. Key Concerns:

• Current liabilities (£83,149) are very close to current assets (£89,076), leaving a narrow working capital buffer that could stress liquidity if cash flow timing is adverse.
• Concentration risk with one director and sole controlling shareholder, limiting managerial depth and succession options.
• Limited fixed assets and small equity base (£7,277) suggest a small capital buffer to absorb shocks or support growth.

3. Positive Indicators:

• Positive net current assets and net assets show the company can meet short-term obligations at the balance sheet date.
• No overdue accounts or confirmation statements, indicating compliance with filing requirements and governance norms.
• Increasing cash balance year-on-year (£54,754 to £84,547) reflects improving liquidity position.

4. Due Diligence Notes:

• Review cash flow statements and bank statements to assess actual cash flow consistency and timing risks relative to liabilities.
• Investigate nature and terms of "other creditors" (£73,586) to ascertain if any are related party or short-term high-risk payables.
• Confirm absence of contingent liabilities, litigation, or regulatory risks not disclosed in accounts.
• Consider background and track record of sole director/PSC for governance risk assessment.