UP CONSULTING LTD

Executive Summary

UP CONSULTING LTD presents a low risk profile based on its current financial position and compliance status. The company exhibits healthy liquidity and positive net assets, but its limited operating history and reliance on a single director warrant monitoring. Further due diligence on revenue sustainability and cash flow dynamics is recommended to confirm ongoing operational stability.

UP CONSULTING LTD - Analysis Report

Company Number: 15236439

Analysis Date: 2025-07-29 12:24 UTC

1. Risk Rating: LOW
   UP CONSULTING LTD demonstrates a solid initial financial position for a newly incorporated entity. The company maintains positive net current assets, a positive net asset base, and current liabilities are comfortably covered by current assets. There are no overdue filings or regulatory compliance issues, and the sole director holds full control transparently.

2. Key Concerns:

• Limited Operating History: Incorporated in late 2023, the company has less than two years of operational history, which limits insight into its long-term sustainability and profitability trends.
• Small Scale and Single Director Dependency: The business is a single-director operation with only one employee, which may pose operational risks due to reliance on a key individual.
• Dividend Outflow vs. Reserves: The company paid dividends of £55,120 against accumulated profits of £66,549 within the first reporting period, which could potentially constrain liquidity if cash inflows do not remain steady.

3. Positive Indicators:

• Healthy Liquidity: Cash of £30,565 and net current assets of £10,622 indicate good short-term liquidity position relative to current liabilities of £24,691.
• Positive Net Assets and Shareholders’ Funds: Net assets stand at £11,430 supported by shareholders’ funds, showing capital adequacy for its size.
• Regulatory Compliance: All statutory filings including accounts and confirmation statements are up to date with no overdue deadlines.
• Transparent Ownership and Control: The 75-100% ownership and voting rights by the sole director, Miss Una Pilipovic, are clearly declared with no conflicts apparent.

4. Due Diligence Notes:

• Revenue and Profit Sustainability: Investigate the nature and consistency of revenue streams and client base to assess whether current profitability and cash flow are sustainable.
• Cash Flow Analysis: Review detailed cash flow statements and forecasts to confirm liquidity remains sufficient especially after dividend payments.
• Operational Risks: Understand contingency plans for key-person risk, given the company’s dependence on a sole director/employee.
• Potential Tax Liabilities: Examine deferred tax provisions and any potential tax exposures that could impact future cash flows.
• Review Customer and Supplier Concentrations: Ascertain if revenue or payables are concentrated with few customers or suppliers, which could impact financial stability.