Company Number: 13250393

Analysis Date: 2025-07-20 12:50 UTC

1. Risk Rating: LOW
   W&K GROUP LTD demonstrates strong liquidity and solvency with positive net assets and consistent growth in shareholder funds over recent years. The company is compliant with filing deadlines and maintains a clean governance record with a single director who also controls the company.

2. Key Concerns:

• Reliance on a single director and shareholder may pose governance and succession risks.
• The company has minimal fixed assets and limited scale, which could restrict operational flexibility.
• Current liabilities are primarily taxation and social security, indicating a potential cash outflow risk if not managed prudently.

3. Positive Indicators:

• The company shows a solid net current asset position (£10,237 in 2024) and increasing net assets from £2,476 in 2021 to £10,424 in 2024, indicating growth and financial stability.
• Cash balances have increased significantly to £12,638 in 2024, supporting strong liquidity.
• Compliance with all statutory filing requirements with no overdue accounts or confirmations, reflecting sound regulatory adherence.

4. Due Diligence Notes:

• Verify the nature of tax and social security liabilities to confirm they are current and accurately provisioned.
• Review any related party transactions given the single-person ownership and directorship to ensure arm’s length dealings.
• Assess the business model and revenue streams to confirm sustainability given the small asset base and retail mail order/internet SIC classification.