Company Number: 13397625

Analysis Date: 2025-07-29 20:02 UTC

1. Risk Rating: LOW
   Wolf Escape Games Ltd demonstrates strong net asset positions and positive net current assets over the past three years. Its financial filings are timely and compliant, with no overdue accounts or confirmation statements. The company maintains low liabilities relative to assets, indicating a low risk of insolvency or liquidity concerns.

2. Key Concerns:

• Limited Financial Disclosure: As a micro-entity, the company files abbreviated accounts without a profit and loss statement, restricting insight into profitability and cash flow dynamics.
• Small Scale Operations: With only two employees and modest fixed assets, operational scalability and resilience to market changes might be limited.
• Share Capital: The nominal share capital (£111.11) is minimal, which may reflect limited equity investment and could constrain funding options.

3. Positive Indicators:

• Strong Working Capital: Current assets significantly exceed current liabilities (£180k vs. £41k), providing comfort on short-term liquidity.
• Consistent Net Asset Growth: Net assets increased from £123k in 2021 to £150k in 2024, indicating retained value or capital injections.
• Regulatory Compliance: All filings (accounts and confirmation statements) are up to date with no overdue reports, reflecting good corporate governance.
• Active Online Presence: An operational website supports the company’s business model in interactive leisure software, indicating operational activity.

4. Due Diligence Notes:

• Obtain Profit and Loss Data: Request detailed financials or management accounts to assess revenue trends, profitability, and cash flow sufficiency.
• Verify Revenue Streams: Confirm business model sustainability in the niche of online escape games, including customer base and contract terms.
• Director Backgrounds: Review any potential director conduct records or conflicts of interest, though none are indicated here.
• Funding Sources: Investigate capital structure beyond nominal share capital, including any loans, shareholder loans, or external investments.