Company Number: 12522250

Analysis Date: 2025-07-20 15:49 UTC

1. Risk Rating: LOW
   V&A Concept Limited demonstrates a strong solvency position with net assets increasing steadily over recent years. Its current assets comfortably exceed current liabilities, indicating sound liquidity. The company is active, compliant with filing requirements, and operates within a micro-entity framework, all of which reduce complexity and associated risks.

2. Key Concerns:

• Reliance on a single director and sole person with significant control (Mrs. Viktorija Bendoraite), implying potential governance risk due to concentration of control.
• Absence of detailed profit and loss data limits visibility on operational profitability and cash flow trends.
• Fixed assets constitute a significant portion of total assets, which may affect asset liquidity in short-term cash flow management.

3. Positive Indicators:

• Consistent growth in net assets from £13,040 in 2020 to £106,638 in 2024 indicating accumulation of retained earnings or capital injection.
• Healthy net current assets (£36,638 in 2024) suggest the company can meet short-term obligations without liquidity strain.
• No overdue filings and up-to-date confirmation statements demonstrate good regulatory compliance and governance discipline.
• Stable employee count (2 employees including the director) consistent with micro-entity expectations, indicating controlled operational scale.

4. Due Diligence Notes:

• Investigate the nature and valuation of fixed assets (£70,000) to assess their liquidity and contribution to business operations.
• Request profit and loss account or management accounts to evaluate operational performance, cash flow generation, and sustainability.
• Review governance practices and potential succession planning given the concentration of ownership and control in one individual.
• Confirm that there are no undisclosed contingent liabilities or related party transactions that could affect financial stability.
• Validate accuracy of current asset composition, especially cash and equivalents, to corroborate liquidity strength.