Company Number: 14336904

Analysis Date: 2025-07-19 12:25 UTC

1. Credit Opinion: DECLINE
   ACALA HEALING LTD demonstrates very limited trading activity and financial resources. The turnover is minimal (£3,930 for the latest year), with an operating loss of £788 and zero net assets at the year-end. The absence of current assets and any working capital in the latest accounts signals poor liquidity and inability to service debt or absorb financial shocks. Furthermore, the company has no employees and no fixed assets, suggesting a very small or dormant operational scale. Without material revenues, assets, or equity, the company lacks the financial strength to support credit facilities at this time.

2. Financial Strength:
   The balance sheet shows zero net assets and zero current assets at the latest year-end, down from £737 the prior year. There are no fixed assets or long-term investments. Total equity has been fully eroded by losses. The company qualifies as a micro-entity with minimal financial complexity but is effectively insolvent on a net asset basis. This indicates a fragile capital structure and no buffer against creditor claims or downturns.

3. Cash Flow Assessment:
   With no current assets (including no cash or receivables) and no current liabilities, net working capital is zero. The absence of cash or equivalents raises significant concerns about day-to-day liquidity. The loss reported implies negative operating cash flow, and there is no indication of external funding or capital injections during the period. This severely limits the company’s ability to meet short-term obligations or invest in growth.

4. Monitoring Points:

• Turnover and profitability trends: Watch for any meaningful increase in revenue or return to profitability.
• Cash balances and liquidity: Confirm availability of cash or financing to cover operating costs.
• Equity position: Monitor any capital contributions or asset acquisitions improving net asset value.
• Operational scale: Track any expansion in employees or fixed assets indicating business development.
• Timely filing of accounts and returns to avoid regulatory issues.