Company Number: 14409467

Analysis Date: 2025-07-29 15:56 UTC

1. Credit Opinion: CONDITIONAL APPROVAL. Abel and Eden Ltd is a newly incorporated micro-entity in the specialised design sector with limited financial history. The company’s minimal net assets (£1) and very tight working capital position (net current assets £406) suggest limited financial buffer. However, the lack of overdue filings and active trading status are positive. Given the early stage of the business and its micro scale, credit exposure should be modest and closely monitored. Approval for small credit facilities is possible contingent upon updated trading performance and cash flow evidence.

2. Financial Strength: The balance sheet shows total current assets of £16,840 against current liabilities of £16,434, resulting in a negligible net current asset position of £406. The company holds no fixed assets and has net assets of just £1, indicating extremely low equity capital. The micro-entity status limits disclosure but the accounts comply with relevant standards. The capital structure is minimal with a single shareholder holding 100% voting rights and control. Overall, the financial strength is weak due to very low equity and limited asset base.

3. Cash Flow Assessment: Working capital is positive but marginal, with current liabilities almost equal to current assets. The company’s liquidity position is therefore tight, exposing it to potential cash flow stress if receivables are delayed or costs escalate. No profit and loss data is available to assess operational cash flow generation. The single employee and low scale may help contain costs, but external financing or cash injections may be required for growth or to absorb shocks.

4. Monitoring Points:

• Subsequent trading performance and profit/loss developments
• Cash flow statements to verify liquidity and operational cash generation
• Changes in net current assets and equity position
• Director and shareholder activities impacting financial commitments
• Timely submission of future accounts and confirmation statements