UNICORN HIGH FINANCE LIMITED

Executive Summary

Unicorn High Finance Limited displays a concerning decrease in net assets and current assets over the latest financial year, which elevates its solvency and liquidity risk to a medium level. Although the company remains compliant with filing requirements and maintains positive working capital, the financial trend warrants further investigation into operational and financial sustainability. Additional scrutiny on cash flow and business viability is recommended before investment consideration.

UNICORN HIGH FINANCE LIMITED - Analysis Report

Company Number: 12949715

Analysis Date: 2025-07-20 16:00 UTC

1. Risk Rating: MEDIUM
   The company shows a marked decline in net assets from £1,980 in 2023 to £332 in 2024, indicating potential solvency pressure. While it remains technically solvent with positive net current assets and net assets, the sharp decrease within one year raises concern about its ability to meet obligations if the trend continues.

2. Key Concerns:

• Significant reduction in net assets from £1,980 (2023) to £332 (2024), suggesting deteriorating financial health.
• Current assets have dropped drastically from £25,447 (2023) to £2,092 (2024), signaling possible liquidity constraints.
• Very limited employee base (average of 1), which may constrain operational capacity and sustainability.

3. Positive Indicators:

• The company is up to date with filings, showing no overdue accounts or confirmation statements, which supports regulatory compliance.
• Maintains positive net current assets (£1,082 in 2024), indicating it can cover short-term liabilities currently.
• No indication of director disqualifications or adverse governance issues; the director appears engaged and has approved recent accounts.

4. Due Diligence Notes:

• Investigate reasons behind the sharp decline in current assets and net assets in the 2024 financial year—specifically, any extraordinary losses, write-downs, or changes in business operations.
• Review cash flow statements and receivables/payables aging to assess liquidity management and working capital turnover.
• Assess the sustainability of the business model given the micro-entity scale and minimal staffing, including client base and revenue streams.
• Confirm if there are any contingent liabilities or off-balance-sheet risks not reflected in the accounts.