Company Number: 13853369

Analysis Date: 2025-07-29 20:09 UTC

1. Credit Opinion: APPROVE with caution.
   Allsorts Group Ltd is a micro-entity operating in performing arts, with minimal liabilities and a positive net asset position. The company shows stable equity and working capital, indicating a capacity to meet short-term obligations. However, the small scale of operations, limited financial history (since 2022), and minimal current assets warrant cautious credit extension, preferably with monitoring and possibly collateral or guarantees if facilities are significant.

2. Financial Strength:
   The balance sheet shows net assets of £3,206 as of 31 January 2024, down modestly from £3,760 the prior year. Current assets stand at £3,217 with very low current liabilities of £11, providing a strong working capital position. The company has no reported borrowings or long-term liabilities. The equity base is small but positive, reflecting a micro company with limited fixed assets or reserves. The reduction in net assets may reflect early-stage operational costs or investments.

3. Cash Flow Assessment:
   Liquidity appears sufficient for ongoing operations given positive net current assets and negligible short-term creditors. The current ratio is very strong (current assets/current liabilities ≈ 292:1), indicating excellent short-term liquidity. Average staff numbers have decreased from 3 to 2, possibly reflecting cost control or scale adjustments. However, cash flow details are limited; absence of audit and the micro-entity reporting regime restrict deeper cash flow analysis.

4. Monitoring Points:

• Track net asset trend to ensure it does not deteriorate further, particularly as the company matures.
• Monitor cash flow statements when available to assess operational cash generation and capital expenditure.
• Watch for any increase in liabilities or borrowing which could pressure liquidity.
• Review turnover, profitability, and employee numbers for signs of scaling or contraction.
• Confirm directors maintain robust financial controls and governance given the small management team.