TJS BUILDING CONTRACTOR LTD

Executive Summary

TJS BUILDING CONTRACTOR LTD, a micro-entity operating in building completion and domestic construction, maintains a low solvency risk with positive net assets and current assets exceeding current liabilities. Compliance is up to date with no overdue filings, supporting regulatory stability. However, the declining asset base and minimal staffing merit further review to ensure ongoing operational and liquidity stability.

TJS BUILDING CONTRACTOR LTD - Analysis Report

Company Number: 13639001

Analysis Date: 2025-07-29 12:56 UTC

1. Risk Rating: LOW
   The company demonstrates positive net current assets and net assets with no overdue filings, indicating sound short-term financial health and compliance. The solvency position appears stable with assets exceeding liabilities consistently over the past years.

2. Key Concerns:

• Declining current assets and net assets from 2021 to 2024 may signal reduced liquidity and profitability trends.
• Very small scale of operations (micro-entity status, only 1 employee) may pose operational sustainability risks if business volume fluctuates.
• Single director and 100% ownership concentration could present governance risks and lack of oversight.

3. Positive Indicators:

• No overdue accounts or confirmation statements, indicating good compliance and regulatory adherence.
• Positive net current assets and net assets suggest the company can meet its short-term obligations.
• Consistent accounting and filing under micro-entity provisions reduce administrative burden and costs.

4. Due Diligence Notes:

• Investigate reasons behind the decline in current assets and net assets over recent years to assess ongoing viability.
• Review cash flow statements if available to confirm liquidity beyond balance sheet snapshots.
• Assess customer concentration and contract stability given the small operational scale.
• Confirm whether the director has relevant construction industry experience and any potential related party transactions.
• Verify no undisclosed contingent liabilities or off-balance sheet obligations exist.