Company Number: 14837912

Analysis Date: 2025-07-29 16:26 UTC

1. Risk Rating: HIGH
   The company exhibits significant solvency concerns as its current liabilities substantially exceed its fixed assets, with no current assets reported, indicating a negative net asset position. This financial imbalance raises serious doubts about the company’s ability to meet short-term obligations.

2. Key Concerns:

• Negative Net Current Assets: The balance sheet shows current liabilities of £274,629 against zero current assets, implying an inability to cover short-term debts.
• Negative Net Assets (-£212,390): Overall liabilities exceed assets, indicating potential insolvency or financial distress.
• No Liquidity Cushion: Absence of cash or receivables (current assets) suggests immediate liquidity risk and potential cash flow problems.

3. Positive Indicators:

• Active Status with No Overdue Filings: The company is active, compliant with filing deadlines, and up to date on returns and accounts, showing regulatory compliance and governance discipline.
• Ownership and Control Concentrated: The single director and majority shareholder (Mr. Daniel Joseph Arthur Taylor) ensures clear accountability and streamlined decision-making.
• Micro-entity Filing Exemption: Filing as a micro-entity reduces administrative burden and costs, appropriate for a small business.

4. Due Diligence Notes:

• Examine Nature of Current Liabilities: Investigate what constitutes the £274,629 in current liabilities and their maturity profile. Are these trade payables, loans, or other obligations?
• Assess Cash Flow and Funding Sources: Understand the company’s cash generation or external financing plans to cover liabilities, given zero current assets.
• Review Business Model and Market Position: As a public house and bar (SIC 56302), assess operational sustainability, profitability prospects, and whether recent trading history justifies the balance sheet position.
• Director’s Financial Support: Determine if the director or shareholders have provided personal guarantees or intend to inject further capital.
• Historical Financial Data: Since the company incorporated in May 2023, limited historical data is available, so review any interim management accounts or forecasts.

Executive Summary
TAYLOR2016 LIMITED currently faces a high risk profile driven by significant negative net assets and a lack of current assets to cover short-term liabilities, indicating potential solvency and liquidity challenges. While the company remains compliant with statutory requirements and benefits from concentrated ownership, its financial position warrants close scrutiny of liabilities, cash flow, and operational viability before considering investment or credit exposure.