Company Number: SC725119

Analysis Date: 2025-07-20 14:49 UTC

1. Credit Opinion: APPROVE with conditions. ALT PLANNING AND CONSENTING LTD demonstrates a stable financial position as a micro-entity with positive net assets and working capital. However, as a recently incorporated small company with modest asset size and a single director/shareholder, credit exposure should be limited and closely monitored. Conditions include regular review of updated financials and confirmation of ongoing cash flow adequacy.

2. Financial Strength: The company maintains net assets of £18,727 as of 31 May 2024, slightly down from £19,631 the previous year. Fixed assets decreased from £9,896 to £6,598, but current assets increased substantially from £47,730 to £79,624. Current liabilities rose from £37,995 to £67,495, resulting in net current assets of £12,129 (up from £9,735). Overall, the balance sheet shows modest equity and a positive working capital position, indicating financial stability typical for a micro-entity.

3. Cash Flow Assessment: Current assets are largely sufficient to cover current liabilities with a net working capital buffer of £12,129, suggesting reasonable short-term liquidity. The company operates with only one employee and minimal fixed assets, implying relatively low overheads. No detailed profit and loss data is provided, so ongoing cash generation capacity is unclear but should be verified through bank statements or management accounts to ensure debt servicing capability.

4. Monitoring Points:

   • Review latest management accounts or cash flow forecasts to confirm liquidity and repayment capacity.
   • Monitor changes in current liabilities to ensure they do not outpace current assets growth.
   • Watch for any director changes or unusual transactions given single-person control.
   • Keep track of filing deadlines and compliance to avoid regulatory issues that could impact credit standing.