AGH BIOCONSULTING LTD

Executive Summary

AGH BioConsulting Ltd, a micro-entity with minimal fixed assets and a single director-owner, shows a strong balance sheet with growing working capital and net assets. The company’s liquidity position is sound, supporting short-term obligations comfortably. Given its recent incorporation and small scale, credit approval is recommended with prudent exposure limits and monitoring of operational and financial performance going forward.

AGH BIOCONSULTING LTD - Analysis Report

Company Number: 14634123

Analysis Date: 2025-07-29 17:39 UTC

1. Credit Opinion: APPROVE
   AGH BioConsulting Ltd demonstrates a sound financial position for a micro-entity with positive net assets and increasing working capital over the reported periods. The company is active, has no overdue filings, and is solely controlled by an experienced director with full ownership and management control. The absence of debt beyond current liabilities and a clean liquidation status support creditworthiness. However, as a relatively new company (incorporated 2023) with only one employee (the director), credit exposure should be limited and monitored for business scale and revenue growth.

2. Financial Strength:
   The balance sheet shows steady improvement. Fixed assets are minimal (£424 in 2025) reflecting low capital intensity. Current assets almost doubled from £10,032 in 2024 to £20,686 in 2025, primarily boosting liquidity. Current liabilities increased modestly but net current assets rose robustly from £12,352 to £16,916, indicating strong working capital management. Net assets and shareholders’ funds increased from £12,754 to £17,259, confirming retained earnings or capital injections. The company carries negligible provisions and no long-term liabilities, underscoring a conservative financial structure.

3. Cash Flow Assessment:
   Current assets exceed current liabilities by a comfortable margin, indicating good short-term liquidity and ability to meet immediate obligations. The increase in current assets and net current assets year-on-year suggests improved cash generation or receivable collection. However, the accounts do not provide profit and loss details. The small scale and single-person operation imply limited cash flow complexity but warrant close monitoring of receivables and payables timing to avoid liquidity strain.

4. Monitoring Points:

• Track revenue growth and profitability once P&L data becomes available to confirm sustainable cash flows.
• Monitor working capital trends and receivables aging to ensure liquidity remains sufficient as the business scales.
• Observe director’s continued involvement and any changes in business activities or capital structure.
• Watch for timely filing of future accounts and confirmation statements to avoid compliance risks.