ZARALICIOUS LTD

Executive Summary

ZARALICIOUS LTD presents a low solvency and liquidity risk profile supported by positive net assets and current assets growth. The company complies with statutory filing obligations, though its very small scale and single-person governance structure merit further review for operational sustainability and governance robustness. Clarification on asset composition and business outlook is recommended for comprehensive risk assessment.

ZARALICIOUS LTD - Analysis Report

Company Number: 13313109

Analysis Date: 2025-07-29 14:13 UTC

1. Risk Rating: LOW
   ZARALICIOUS LTD demonstrates a stable financial position with positive net assets and net current assets as of the latest accounts. The micro-entity classification and single employee indicate a small-scale operation, but there are no signs of insolvency or liquidity distress. Compliance with filing deadlines and absence of liquidation or administration proceedings support a low risk rating.

2. Key Concerns:

• Limited scale of operations reflected by micro-entity status and one employee, which may constrain growth and operational resilience.
• Sharp increase in current assets from £14 in 2023 to £11,520 in 2024, requiring clarification on the nature and liquidity of these assets to ensure they are cash or cash equivalents rather than receivables or stock.
• Single director and sole owner concentration in Mrs. Ionela Jessica Lungu, which may pose governance and succession risks.

3. Positive Indicators:

• Strong improvement in net current assets from negative £678 in 2023 to a positive £9,564 in 2024, indicating enhanced liquidity.
• Consistent filing of accounts and confirmation statements on time, reflecting good regulatory compliance.
• Positive net assets growth from £5,532 in 2023 to £16,703 in 2024, indicating retained earnings or capital injections strengthening the balance sheet.

4. Due Diligence Notes:

• Investigate the composition of the increased current assets in the 2024 accounts to confirm liquidity and quality of assets.
• Review business model sustainability given the very small scale and limited fixed assets.
• Assess director’s experience and capacity to manage growth and operational risks given single-person control.
• Confirm no outstanding contingent liabilities or off-balance sheet risks that might affect solvency.
• Validate the accuracy of filings and the absence of any regulatory or compliance issues beyond what is publicly disclosed.