Company Number: 14719680

Analysis Date: 2025-07-29 20:34 UTC

1. Risk Rating: LOW
   The Villon Ltd, incorporated in March 2023, demonstrates a stable financial position for a micro-entity with net assets of £17,532 as at 31 March 2024 and positive net current assets. The company complies with filing deadlines and shows no indications of financial distress or regulatory non-compliance.

2. Key Concerns:

• Limited Operating History: Being newly incorporated (less than 2 years), the company’s operational sustainability and market position remain unproven.
• Micro-Entity Status: The company’s size limits the depth of financial information available, restricting comprehensive risk assessment.
• Director & Secretary Turnover: The secretary resigned within less than a year, which may warrant checking for any compliance or governance impacts.

3. Positive Indicators:

• Solid Net Asset Position: Net assets of £17,532 and net current assets of £13,501 indicate the company currently holds more assets than liabilities.
• No Overdue Filings: Both accounts and confirmation statements are up to date, reflecting good regulatory compliance.
• Clear Ownership and Control: Two directors each hold 25-50% shares and voting rights, showing balanced ownership and clarity in control structure.
• Low Leverage: Minimal long-term liabilities (£1,045) relative to net assets reduces solvency risk.

4. Due Diligence Notes:

• Review detailed profit and loss data if available, as micro-entity accounts omit this, to assess profitability and cash flow trends.
• Investigate the reasons and implications of the company secretary’s resignation.
• Confirm the nature and sustainability of the company’s revenue streams given the diverse SIC codes (photographic activities, video production, manufacture of canvas goods).
• Validate ongoing operational activity since the company is very young and ensure no dormant status or inactivity.
• Examine any director conduct records or related party transactions given the small and closely held nature of the business.