Company Number: 12933687

Analysis Date: 2025-07-20 17:35 UTC

1. Risk Rating: LOW
   Tendring Tree Surgery Limited demonstrates a stable financial position with positive net assets and net current assets, no overdue filings, and consistent growth in equity, which supports a low risk rating.

2. Key Concerns:

• Modest Scale of Operations: As a micro-entity with limited share capital (£100) and a small workforce (4 employees), the company may face scalability and resource constraints.
• Limited Financial Disclosure: Being a micro-entity, detailed financial performance data such as profitability, cash flows, and liabilities structure are not disclosed, limiting deeper risk assessment.
• Long-term Creditors: The company has non-trivial amounts of creditors falling after more than one year (~£21k), which warrants scrutiny regarding repayment terms and impact on long-term liquidity.

3. Positive Indicators:

• Positive Working Capital: Net current assets improved from £22.4k (2022) to £28.5k (2023), indicating the company can meet short-term liabilities comfortably.
• Growing Net Assets: Shareholders’ funds increased from £46.9k in 2022 to £57.3k in 2023, reflecting retained earnings or capital injection and overall financial strengthening.
• Compliance: No overdue accounts or confirmation statements suggest good regulatory adherence.
• Operational Continuity: Active website, VAT registration, and increasing employee count indicate ongoing business activity and growth.

4. Due Diligence Notes:

• Review Terms and Nature of Long-Term Creditors: Understand the maturity profile and obligations associated with the £21k+ long-term liabilities.
• Profitability and Cash Flow Analysis: Seek management accounts or additional data to confirm sustainable earnings and cash generation, as full P&L details are absent.
• Director and Control Structure: Confirm the absence of any PSCs or related party transactions and verify the director's background beyond appointments data.
• Market and Industry Position: Assess competitive positioning in the landscape service sector (SIC 81300) to evaluate growth prospects and operational risks.