Company Number: 12856548

Analysis Date: 2025-07-29 20:11 UTC

1. Risk Rating: LOW
   The company demonstrates solid net asset growth, positive working capital, and no overdue filings, indicating sound financial health and compliance.

2. Key Concerns:

• Limited scale and size as a micro-entity may limit operational resilience and access to capital.
• Reliance on two directors who are also the main shareholders may pose governance concentration risk.
• Lack of audit and limited disclosures inherent to micro-entity accounts constrain full transparency.

3. Positive Indicators:

• Consistent increase in net assets from £21,349 (2023) to £38,198 (2024) shows strong financial improvement.
• Positive net current assets (£6,921 in 2024) indicate good short-term liquidity.
• All statutory filings, including accounts and confirmation statements, are up to date with no overdue notices.
• Directors have relevant professional background (surgeons) aligned with the company's medical services SIC code.
• No indication of insolvency or liquidation, and the company is actively trading since 2020.

4. Due Diligence Notes:

• Review the detailed profit and loss statements and cash flow data to confirm operational profitability and cash generation.
• Investigate the nature and valuation of fixed assets increase (£17,662 to £31,997) to assess asset quality and capital expenditure.
• Examine related party transactions given the dual role of directors/shareholders to ensure arm’s length dealings.
• Confirm the sustainability of client revenue streams given the company’s small size and two-employee structure.
• Verify absence of any director disqualifications or regulatory investigations beyond publicly available data.