Company Number: 14762354

Analysis Date: 2025-07-19 12:21 UTC

1. Risk Rating: LOW
   The company shows a solid net asset position relative to current liabilities, positive working capital, timely filings, and no indication of financial distress despite being newly incorporated.

2. Key Concerns:

• Limited operational history: Incorporated less than one year ago, with no employees and minimal financial activity, which limits assessment of business sustainability.
• Reliance on director loans and absence of revenue details: Presence of a small director loan and no disclosed income or profit and loss account filings restrict insight into cash flow dynamics.
• Concentrated control: Two directors each hold 25-50% ownership and voting rights, which could pose governance risks if disagreements arise.

3. Positive Indicators:

• Positive net current assets of £18,562 and net assets of £19,713 as at 31 March 2024, indicating that the company’s short-term obligations are comfortably covered.
• Cash balance of £23,055 provides liquidity cushion for ongoing operations.
• Compliance with statutory requirements: No overdue filings for accounts or confirmation statements.
• Directors have relevant professional expertise in psychotherapy and psychotraumatology aligned with the company’s activity in human health services (SIC 86900).

4. Due Diligence Notes:

• Obtain detailed profit and loss information or management accounts to assess revenue generation and operational cash flows.
• Confirm the nature and terms of the director loan and any other related party transactions.
• Review business plan and client acquisition strategy to evaluate sustainability beyond the first financial year.
• Verify if any additional capital injections or funding sources are planned to support growth.
• Monitor governance arrangements given the equal ownership and voting rights split between two directors.