Lugano Developments Limited

Net worth compared to all companies in the same SIC code with published accounts. Top quartile earns the full 25 points.

Workforce size relative to sector peers from the most recent accounts. A larger team generally signals commercial scale.

Current assets ÷ current liabilities. A ratio above 2× earns full marks; between 1–2× scores partially; below 0.5× scores minimal points.

One point per year of operation since incorporation, capped at 15. Older companies have a proven track record.

Full 15 points when both annual accounts and confirmation statement are filed on time. Points are deducted for each overdue filing.