Company Number: 13498885

Analysis Date: 2025-07-29 16:30 UTC

1. Risk Rating: LOW
   The company demonstrates positive net assets and working capital, indicating an ability to meet short-term obligations. There are no overdue filings or indications of regulatory non-compliance. The small scale and recent incorporation suggest limited complexity and risk.

2. Key Concerns:

• Reliance on a single director/shareholder (Mr. Metcalf) poses concentration risk in governance and control.
• Declining current assets from £39,447 to £21,957 year-on-year may signal reduced liquidity or operational scale.
• Very small asset base and limited scale (micro-entity) may constrain financial flexibility in adverse conditions.

3. Positive Indicators:

• The company maintains positive net current assets (~£8,800) and net assets (~£13,200), indicating solvency at the balance sheet date.
• No overdue statutory filings or compliance issues are noted; the company appears well-managed administratively.
• The business operates in a professional service sector (accounting and auditing activities) with modest but stable financials and low employee count, consistent with micro-entity classification.

4. Due Diligence Notes:

• Investigate the reasons behind the significant reduction in current assets between 2023 and 2024, including cash flow patterns and receivables management.
• Obtain more detailed profit and loss information to assess operational sustainability and revenue trends beyond balance sheet snapshots.
• Confirm absence of contingent liabilities or off-balance sheet risks not disclosed in micro-entity accounts.
• Review director background and related-party transactions given sole control by one individual.
• Evaluate client base and contract stability given the niche accounting service focus and small scale.