TESSA CLEMSON YOGA LIMITED

Executive Summary

Tessa Clemson Yoga Limited is a newly established private limited company with a modest but positive financial position and compliance record. While current solvency and liquidity indicators are adequate, limited operational history and tax liabilities warrant close monitoring. Initial signs point to a stable foundation with prudent governance in place.

TESSA CLEMSON YOGA LIMITED - Analysis Report

Company Number: 15199463

Analysis Date: 2025-07-29 21:23 UTC

1. Risk Rating: LOW
   The company is newly incorporated and has filed accounts on time with no overdue filings. It shows positive net current assets and shareholders’ funds. The small scale of operations and limited liabilities reduce immediate financial risk.

2. Key Concerns:

• Limited operational history with less than one full year trading, restricting visibility on ongoing cash flow and profitability trends.
• Intangible asset (goodwill) of £2,700 with amortisation charge, which may represent acquisition costs or initial investments that need to generate returns.
• Current liabilities related solely to taxation and social security (£2,487), indicating potential tax payment obligations that must be managed carefully given the modest cash balance.

3. Positive Indicators:

• Positive net current assets of £3,001 and shareholders’ funds of £5,701 demonstrating capital adequacy for the current scale.
• Full and timely compliance with Companies House filing requirements, indicating good governance and regulatory adherence.
• Controlled by a single director and majority shareholder, which can simplify decision-making and accountability.
• Active website presence with contact details suggests operational activity and marketing efforts in place.

4. Due Diligence Notes:

• Review detailed income and cash flow statements when available to assess operational profitability and sustainability beyond the initial period.
• Clarify nature and basis of goodwill recorded, ensuring it is justified and likely to contribute to future earnings.
• Monitor tax liabilities and ensure timely payments to avoid penalties, given current liabilities are tax-related.
• Assess scalability of business model and plans for growth or diversification, considering only two employees were reported on average.
• Verify the ongoing involvement and capacity of the sole director to manage and grow the business effectively.