Company Number: 13119794

Analysis Date: 2025-07-20 17:55 UTC

1. Risk Rating: LOW

Justification: YANOSA LTD is a micro-entity with modest but positive net current assets and net assets across the last three years. The company is active, has no overdue filings, and has maintained a consistent shareholder equity balance. The director holds full control and the company appears compliant with statutory requirements.

2. Key Concerns:

• Very low absolute asset base (£489 net assets as of January 2024) indicating limited financial cushion.
• Minimal scale of operations (1 employee, micro-entity status) may constrain operational resilience and growth.
• Decline in current assets from £751 (2023) to £603 (2024) coupled with introduction of current liabilities (£114) could indicate emerging liquidity pressure.

3. Positive Indicators:

• Positive net current assets and shareholders’ funds each year, showing solvency is currently maintained.
• No overdue accounts or confirmation statements, demonstrating good compliance and governance.
• Single director is also sole significant controller, simplifying decision-making and accountability.

4. Due Diligence Notes:

• Investigate nature and timing of current liabilities introduced in 2024 and whether they are short term or recurring.
• Assess revenue trends and cash flow generation given limited asset base and small scale.
• Confirm absence of contingent liabilities or off balance sheet risks.
• Review director’s background for any regulatory or conduct issues (none evident here).
• Verify business model sustainability given the SIC codes (cleaning services and other business support).