Company Number: 15170303

Analysis Date: 2025-07-29 12:34 UTC

1. Risk Rating: LOW
   Justification: UNITED ROOTS LTD is a newly incorporated micro-entity with minimal financial activity reported to date. The balance sheet shows positive net current assets with no liabilities, indicating no immediate solvency or liquidity concerns. Compliance filings are up to date with no overdue accounts or confirmation statements.

2. Key Concerns:

• Lack of operational history: Incorporated in September 2023, the company has limited financial data, making assessment of sustainability and business model difficult.
• Minimal financial scale: Current assets of only £2,790 and a single employee suggest very limited operational scope and financial buffer.
• Key person risk: Significant control and directorship concentrated in one individual who is a student, which may impact operational stability and governance oversight.

3. Positive Indicators:

• Clean balance sheet: No current or long-term liabilities reported, indicating absence of debt or creditor pressure.
• Compliance: All statutory filings (accounts and confirmation statements) are current with no overdue filings or penalties.
• Clear ownership: PSC details show transparent and straightforward ownership structure with one controlling party.

4. Due Diligence Notes:

• Investigate business plan and revenue model given the micro-entity status and limited financial data.
• Assess background and capacity of key individuals (directors and PSC) to manage and grow the business.
• Monitor future filings for growth in assets, liabilities, and operational scale to better understand financial trajectory.
• Confirm there are no related party transactions or contingent liabilities not disclosed in micro-entity accounts.
• Review any available market or web presence for evidence of trading activity consistent with retail via mail order or internet SIC code.