WILLOW AND THYME LTD

Executive Summary

Willow and Thyme Ltd presents a low risk profile based on improving capital structure, positive working capital, and regulatory compliance. However, limited financial transparency and concentrated ownership warrant further review of operational performance and governance. Overall, the company appears financially stable with no immediate solvency or liquidity concerns evident from available data.

WILLOW AND THYME LTD - Analysis Report

Company Number: 12388464

Analysis Date: 2025-07-20 19:05 UTC

1. Risk Rating: LOW
   The company demonstrates steadily improving net current assets and shareholders' funds over recent years, positive working capital, and timely filing history, indicating sound financial management and low immediate financial risk.

2. Key Concerns:

• Limited Scale: The company operates with minimal fixed assets (£553) and low cash at bank (£33), which may constrain operational flexibility and resilience to unexpected cash flow pressures.
• Concentrated Ownership and Control: Two directors hold significant share and voting control, potentially limiting independent oversight, which could increase governance risk.
• Limited Financial Disclosure: As a small company filing abridged, unaudited accounts with no profit and loss details publicly available, financial transparency is limited, restricting a full assessment of operational profitability and cash flow dynamics.

3. Positive Indicators:

• Positive Net Current Assets: The company reported £3,612 in net current assets as of 31 January 2024, showing adequate short-term liquidity.
• Improving Equity Position: Shareholders' funds increased from negative figures in 2020/21 to a positive £4,165 in 2024, indicating improved solvency.
• Compliance: All statutory filings including accounts and confirmation statements are up to date with no overdue filings or penalties noted.

4. Due Diligence Notes:

• Investigate underlying profitability and cash flow trends given absence of profit and loss accounts, to confirm operational stability.
• Review credit terms and debtor quality given relatively low debtor balances (£1,895) to assess cash collection efficiency.
• Assess governance structure and controls due to concentrated ownership and lack of independent directors.
• Confirm any contingent liabilities or off-balance sheet obligations not disclosed in abridged accounts.
• Validate assumptions behind going concern statement and any potential risks related to limited tangible asset base.