Company Number: 13133790

Analysis Date: 2025-07-20 12:32 UTC

1. Risk Rating: LOW
   ZMZ Associates Ltd demonstrates a stable financial position for a micro-entity with positive net current assets and net assets. The company is compliant with filing deadlines and has no indications of insolvency or liquidation.

2. Key Concerns:

• Limited scale and financial data due to micro-entity status restrict comprehensive risk assessment.
• Very modest asset base (£3,268 net assets) implies limited financial buffer to absorb shocks or fund growth.
• Single employee headcount suggests operational dependency on key personnel, raising business continuity risk.

3. Positive Indicators:

• Positive working capital position (net current assets of £3,268) indicates ability to meet short-term liabilities.
• Up-to-date statutory filings (accounts and confirmation statement) reflect good governance and regulatory compliance.
• Shareholders’ funds have nearly tripled from £1,156 in 2023 to £3,268 in 2024, showing some retained earnings or capital injection.
• No indications of director disqualifications or adverse regulatory actions.

4. Due Diligence Notes:

• Review detailed profit and loss data and cash flow statements if available to assess operational cash generation and sustainability.
• Understand the nature and terms of current liabilities to confirm no hidden contingent liabilities or overdue debts.
• Verify business model viability and dependency on the two directors, including any related party transactions or guarantees.
• Confirm absence of any pending legal or regulatory issues not disclosed in filings.
• Assess market position and client base of the bookkeeping activities to gauge growth prospects.