Company Number: 13586965

Analysis Date: 2025-07-20 11:25 UTC

1. Risk Rating: LOW
   UGOELLA LIMITED demonstrates a stable financial position with positive net current assets and net assets increasing to £31,210 as of August 2024. The company is compliant with filing deadlines and maintains a micro-entity reporting status, indicating a small-scale operation with limited obligations. There is no indication of insolvency risk or regulatory non-compliance.

2. Key Concerns:

• Limited financial scale: As a micro-entity with modest assets and single employee, the scope for operational resilience in adverse conditions is limited.
• Absence of profitability or income statement data: The information provided lacks profit/loss figures, making it difficult to assess operational profitability or cash flow trends.
• Concentration risk: The company operates in a niche SIC code (86900 - other human health activities) which may expose it to sector-specific regulatory or demand risks.

3. Positive Indicators:

• Positive net current assets and net equity improving year-on-year, suggesting prudent working capital management and capital retention.
• No overdue accounts or confirmation statement filings, indicating good governance and regulatory compliance.
• The company has remained active since incorporation in 2021, with consistent financial reporting and a stable single-employee structure, reflecting operational consistency.

4. Due Diligence Notes:

• Review the company’s income statement and cash flow statements to confirm profitability and liquidity beyond balance sheet snapshots.
• Investigate the nature of current assets to assess liquidity quality (e.g., cash vs. receivables or inventory).
• Confirm absence of contingent liabilities or off-balance-sheet obligations that may affect solvency.
• Evaluate the company’s business model and market position within the human health activities sector to understand sustainability and growth prospects.
• Validate director background and any related party transactions for governance transparency.