THE CATEGORY MANAGEMENT COMPANY LTD

Executive Summary

The Category Management Company Ltd is a newly established micro-entity operating within the management consultancy sector. Its financial position shows a positive net asset base and no regulatory compliance issues, reflecting a low solvency and liquidity risk at this early stage. However, limited operating history and unaudited accounts warrant further due diligence to fully assess operational sustainability and business prospects.

THE CATEGORY MANAGEMENT COMPANY LTD - Analysis Report

Company Number: 15258630

Analysis Date: 2025-07-20 17:59 UTC

1. Risk Rating: LOW
   The company presents a low risk profile based on the available data. It is a recently incorporated private limited company with timely filings and a positive net asset position. The micro-entity accounts show net current assets and shareholders’ funds supporting solvency.

2. Key Concerns:

• Limited operating history: Incorporated less than 2 years ago, so financial and operational track record is minimal.
• Small scale: Classified as a micro-entity with only 2 employees, limiting operational capacity and resilience.
• Lack of audited financials: Accounts are unaudited filleted micro-entity accounts, restricting insight into detailed financial health and performance.

3. Positive Indicators:

• Timely compliance: No overdue filings for accounts or confirmation statements, indicating good governance and regulatory compliance.
• Positive working capital: Net current assets of £36,870 and net assets of £35,834 as of the latest accounts suggest the company can meet short-term obligations.
• Experienced management: Both directors appear to have a significant shareholding and voting control, potentially aligning management and ownership interests.
• Clear industry focus: Engaged in management consultancy (SIC 70229) with an active website presence and stated expertise, indicating operational intent.

4. Due Diligence Notes:

• Verify business model viability and revenue streams given the company’s infancy and micro-entity status.
• Obtain management accounts or interim financials to assess current trading performance and cash flow beyond the year-end snapshot.
• Review directors’ backgrounds and prior experience in category management consultancy to assess operational capability.
• Confirm no contingent liabilities or off-balance-sheet risks not reflected in the micro-accounts due to limited disclosure requirements.