Company Number: 12654254

Analysis Date: 2025-07-20 16:18 UTC

1. Credit Opinion: APPROVE with caution. Acuity International Consulting Ltd, a micro-entity management consultancy, shows a positive turnaround in its financial position as of the latest accounts dated 30 June 2024. The company’s net assets have improved significantly from a negative position in the previous two years to a positive £13,040. This indicates recovery and improved financial management. However, the business remains small with minimal fixed assets and modest current asset levels, so credit limits should reflect the scale and risk profile. Continued monitoring of working capital and profitability trends is advised.

2. Financial Strength: The balance sheet reflects a healthy net asset position of £13,040 as of June 2024, reversing prior years’ net liabilities (-£8,203 in 2023). Fixed assets are minimal (£1,207), consistent with a consulting business that depends more on human capital than physical assets. Current assets have increased substantially to £23,183, while current liabilities have decreased to £11,320, resulting in positive net current assets of £11,863. No long-term liabilities or provisions are reported, indicating a simple capital structure with no significant debt burden.

3. Cash Flow Assessment: Current assets mainly comprise cash and short-term receivables, supporting liquidity. The positive net current assets position indicates sufficient working capital to meet short-term obligations. The reduction in current liabilities from £17,410 (2023) to £11,320 (2024) improves liquidity risk. Average employee count remains stable at 2, suggesting controlled operating expenses. However, the limited scale and absence of detailed cash flow statements mean cash flow volatility could impact repayment capacity if business conditions weaken.

4. Monitoring Points:

• Monitor quarterly or interim financials for sustained profitability and cash flow generation.
• Watch for changes in current liabilities and receivables aging to identify liquidity pressure early.
• Track any increase in debt or off-balance-sheet liabilities that could impair capital structure.
• Review management actions on cost control and client diversification to ensure resilience.
• Confirm ongoing compliance with filing deadlines and regulatory requirements.