U & W STONE MASONRY LTD

Executive Summary

U & W STONE MASONRY LTD is a very young micro-entity showing asset growth and positive working capital, but with emerging long-term liabilities and increased current liabilities that introduce some financial risk. Compliance with filing requirements is good, and no governance issues are evident. Further due diligence on liabilities and cash flows is recommended to better understand the company’s operational and solvency stability.

U & W STONE MASONRY LTD - Analysis Report

Company Number: 13751106

Analysis Date: 2025-07-29 20:53 UTC

1. Risk Rating: MEDIUM
   The company demonstrates positive net assets and working capital, indicating some ability to meet obligations. However, the presence of significant long-term liabilities and rapid asset growth from a low base warrants caution.

2. Key Concerns:

• Long-term liabilities of £25,927 as of 2023 which were not present in prior years, raising questions about the nature and terms of this debt.
• Current liabilities increased substantially to £66,516 in 2023 from £14,593 in 2022, which could pressure short-term liquidity if cash inflows are not timely.
• The company is very young (incorporated late 2021) with limited financial history and modest scale, which increases uncertainty regarding operational stability and resilience.

3. Positive Indicators:

• The company has grown net assets from £8,897 in 2022 to £40,227 in 2023, suggesting profitability or capital injection.
• Positive net current assets (£19,046) indicate working capital coverage for short-term liabilities.
• Directors are consistent since incorporation, with no disqualifications or governance flags reported.
• Accounts and confirmation statements are filed on time, indicating regulatory compliance.

4. Due Diligence Notes:

• Investigate the composition and terms of the £25,927 long-term liabilities to assess repayment risk and impact on cash flows.
• Review cash flow statements (not provided) to evaluate operational liquidity and ability to service current liabilities.
• Confirm revenue trends and profitability drivers behind asset growth to assess sustainability.
• Verify the nature of related-party transactions, if any, given the directors also hold significant shares and voting control.
• Assess customer concentration and contract stability given the niche construction SIC code.