Company Number: 13039928

Analysis Date: 2025-07-20 13:31 UTC

1. Risk Rating: LOW
   TOOZMATOO LTD demonstrates a stable micro-entity financial position with no current liabilities and positive net assets. The company is compliant with filing deadlines, has no overdue accounts or confirmation statements, and shows no signs of distress or insolvency.

2. Key Concerns:

• Lack of Revenue or Profit Data: The accounts do not disclose turnover or profit figures, limiting insight into operational performance or sustainability.
• No Employees or Fixed Assets: With zero employees and fixed assets reported, the company’s operational scale appears minimal, potentially relying on consultancy services performed by the director alone.
• Declining Net Assets from 2020 to 2023: Net assets decreased from £60,692 in 2020 to £40,692 in 2023, suggesting either distributions to owners or operating losses, which merits further clarification.

3. Positive Indicators:

• Strong Liquidity Position: Current assets of £40,692 with zero current liabilities indicate a solid liquidity buffer and no immediate solvency concerns.
• Timely Regulatory Compliance: All statutory filings, including accounts and confirmation statements, are up to date with no overdue penalties.
• Director Credentials: The sole director is a certified chartered accountant, which can be indicative of sound financial governance and compliance awareness.

4. Due Diligence Notes:

• Obtain management accounts or profit and loss statements for the last three years to assess revenue, expenses, and profitability trends.
• Clarify the nature and composition of current assets, particularly cash balances or receivables, to verify liquidity quality.
• Investigate reasons for the reduction in net assets since 2020 and whether distributions or losses account for the decline.
• Confirm the company’s business model and operational activity given the absence of employees and fixed assets.