Company Number: 15041801

Analysis Date: 2025-07-29 15:25 UTC

1. Risk Rating: LOW
   Telleo Partners Ltd is a newly incorporated micro-entity with modest financial figures but positive net current assets and no indications of overdue filings or insolvency. The company appears compliant and solvent as of the latest financial year.

2. Key Concerns:

• Limited Financial History: The company was incorporated only in August 2023, so there is a very short operating history to assess business sustainability or growth trends.
• Low Net Assets: Net assets are minimal (£1,688), which may limit the company’s buffer against unexpected expenses or losses.
• Accruals and Deferred Income: The presence of significant accruals and deferred income (£4,968) relative to net assets requires further clarification to understand timing of income recognition and cash flow impact.

3. Positive Indicators:

• Positive Net Current Assets: The company’s net current assets of £5,803 indicate that current assets exceed current liabilities, suggesting short-term liquidity is currently adequate.
• No Overdue Filings: Both accounts and confirmation statements are filed on time, indicating good regulatory compliance and governance practices.
• Clear Ownership and Management: The two directors and shareholders are clearly identified with no negative records, which supports stable governance.

4. Due Diligence Notes:

• Investigate the nature and timing of the accruals and deferred income to assess their impact on future cash flows and earnings.
• Review business plans or forecasts to understand intended operations and sustainability given the limited trading history.
• Confirm whether any external financing or shareholder loans exist that may affect solvency or liquidity beyond the balance sheet figures.
• Assess the directors’ experience and background in the specified SIC code industry (professional, scientific and technical activities) to evaluate operational capability.