Company Number: 13548967

Analysis Date: 2025-07-29 19:24 UTC

1. Risk Rating: LOW
   The company demonstrates solid net asset growth, healthy net current assets, and no overdue statutory filings. The capital structure appears stable with positive shareholders' funds and no indication of insolvency or liquidity distress.

2. Key Concerns:

• Significant Fluctuation in Current Assets: Current assets dropped materially from £65,665 in 2023 to £25,166 in 2024, which could indicate cash flow tightening or working capital management issues.
• Negative Current Liabilities Presentation in 2024: The accounts show current liabilities as negative (£-35,937) in 2024, which is unusual and suggests possible presentation or classification anomalies that warrant clarification.
• Limited Financial Disclosure: As a micro-entity, the company files abbreviated accounts without profit and loss details, limiting insight into operational performance and profitability trends.

3. Positive Indicators:

• Increasing Net Assets and Shareholders’ Funds: Net assets increased from £35,316 in 2021 to £61,004 in 2024, indicating positive equity growth and retained earnings accumulation.
• No Filing or Compliance Issues: All accounts and confirmation statements are filed on time, with no overdue reports or penalties.
• Stable Director and Ownership Structure: The single director and majority shareholder is consistent since incorporation, suggesting stable governance and control.

4. Due Diligence Notes:

• Clarify the Negative Current Liabilities Figure in 2024 Accounts: Investigate whether this is a reporting error or reflects a specific accounting treatment.
• Request Profit and Loss Information: Although not filed publicly, understanding revenue, costs, and profitability is essential to assess operational sustainability.
• Review Cash Flow Statements: To understand liquidity dynamics, especially in light of the drop in current assets from 2023 to 2024.
• Confirm No Director Disqualifications or Legal Issues: Although none are indicated, due diligence on director background is prudent given sole control.
• Assess Industry Risks: Given the company operates in health and management consultancy sectors, regulatory compliance and market conditions should be reviewed.