Company Number: 14818650

Analysis Date: 2025-07-29 19:24 UTC

1. Credit Opinion: CONDITIONAL APPROVAL
   A TOUCH MOORE LTD is a newly incorporated micro-entity with a short trading history (incorporated April 2023, first accounts to April 2024). The balance sheet shows modest positive net assets (£2,846) and positive net current assets (£2,453), indicating initial financial stability. However, the company’s very small scale (one employee, micro-account classification) and limited trading history present uncertainty about cash flow generation and ongoing profitability. Approval is conditional on continued monitoring of trading performance and timely filing of subsequent accounts to confirm growth and operational sustainability.

2. Financial Strength:
   The company’s balance sheet displays a sound but minimal asset base—fixed assets of £1,377 and current assets of £5,099 against current liabilities of £2,646 and long-term liabilities of £984. Shareholders’ funds of £2,846 reflect an equity buffer but are modest in absolute terms. The positive net current assets suggest working capital sufficiency at this stage. Given the micro-entity status and limited scale, the financial strength is adequate but fragile, requiring the business to maintain careful control of liabilities and cash flows.

3. Cash Flow Assessment:
   Current assets exceed current liabilities by £2,453, indicating a reasonable short-term liquidity position. However, the lack of detailed profit and loss information and cash flow statements limits assessment of operational cash generation. With only one employee and micro-scale operations, the company likely relies on tight cash management and possibly owner funding initially. Monitoring future cash flow statements will be critical to assessing repayment capacity, especially if credit facilities are extended.

4. Monitoring Points:

• Regular review of annual accounts and confirmation statements to verify continued compliance and financial progression.
• Tracking growth in turnover and profitability to ensure improving revenue streams.
• Monitoring working capital trends to detect any liquidity stress.
• Watch for changes in director appointments or significant shareholdings that may impact governance or control.
• Assess the company’s ability to meet any debt obligations as they arise, especially if credit limits increase.