TIM ROWSELL CONSULTANCY LTD

Executive Summary

Tim Rowsell Consultancy Ltd presents a low risk profile based on recent financial data, with positive net assets and liquidity improvements. The company is compliant with filing obligations and shows operational stability despite its small scale. Key areas for further review include tax liabilities, related party transactions, and business sustainability given reliance on a single director.

TIM ROWSELL CONSULTANCY LTD - Analysis Report

Company Number: 13738884

Analysis Date: 2025-07-29 13:05 UTC

1. Risk Rating: LOW

The company exhibits a solid net asset position and positive working capital as of the latest financial year end, indicating low immediate solvency risk. There are no overdue filings or indications of regulatory non-compliance. The business is small but shows growth in cash balances and equity over the two-year period.

2. Key Concerns:

• Reliance on a single director and sole shareholder may represent governance risk and potential operational dependency.
• Corporation tax creditor has increased significantly from £218 to £1,899, which warrants review to understand tax payment timing and any tax planning implications.
• The fixed asset base is minimal and depreciating, suggesting limited investment in operational infrastructure or equipment which could impact scalability.

3. Positive Indicators:

• Strong liquidity position with cash increasing from £1,164 in 2022 to £9,514 in 2023 and net current assets improving accordingly.
• Net assets and shareholder funds increased fourfold from £1,523 to £6,150 between 2022 and 2023, reflecting retained earnings and profitability.
• No overdue accounts or confirmation statements, demonstrating good compliance with Companies House requirements.

4. Due Diligence Notes:

• Investigate the nature and timing of the corporation tax liability increase to assess any potential future cash outflows.
• Assess the business model and revenue streams given the SIC codes and small scale of operations, ensuring sustainability.
• Review director’s loan account movements to confirm related party transactions are appropriately managed and disclosed.
• Confirm whether cash balances are operational or include any restricted funds or advances.