AMBER LOUISE PHOTOGRAPHY LTD

Executive Summary

Amber Louise Photography Ltd is a newly established micro-entity with modest net assets but current short-term liquidity pressures indicated by a working capital deficit. While the company shows sound ownership control and no compliance issues, its limited trading history and cash flow constraints warrant conditional credit approval with close monitoring of liquidity and financial performance. Further evidence of consistent cash generation will be required to support stronger credit terms going forward.

AMBER LOUISE PHOTOGRAPHY LTD - Analysis Report

Company Number: 14762474

Analysis Date: 2025-07-29 12:44 UTC

1. Credit Opinion: CONDITIONAL APPROVAL
   Amber Louise Photography Ltd is a newly incorporated micro-entity with limited operating history (since March 2023). The company shows positive net assets (£11,022) but has net current liabilities of £4,607, indicating short-term liquidity pressure. Given the early stage of the business and current working capital deficit, approval is conditional on monitoring cash flow closely and possibly requiring personal guarantees or other credit enhancement. The company’s ability to service debt is uncertain but not currently impaired. There is no history of overdue filings or director disqualifications, which supports sound management oversight.

2. Financial Strength:
   The company’s balance sheet shows modest fixed assets (£16,973) and current assets (£53,961) against current liabilities of £59,322, resulting in a working capital deficit. Total net assets are positive at £11,022, reflecting shareholder equity from initial capital and retained earnings, though these are minimal given the short trading period. The micro-entity status limits disclosure but the capital structure appears stable with a single majority shareholder controlling 75-100% ownership and voting rights, indicating centralized control but also potential risk if diversification of ownership or finance is limited.

3. Cash Flow Assessment:
   The working capital deficit signals that current liabilities exceed current assets, posing a liquidity risk for meeting short-term obligations. The company employs one person (likely the director), indicating low overhead costs. However, without profit and loss details, cash generation capacity is unclear. The presence of accruals and deferred income (£1,344) suggests some revenues may be contracted or invoiced but not yet realized. The business will need to manage cash inflows carefully and potentially maintain access to additional funding to cover operating expenses.

4. Monitoring Points:

• Track quarterly cash flow and working capital position to detect liquidity strain.
• Review next set of annual accounts for profitability trends and reduction in current liabilities.
• Confirm no overdue filings or compliance issues arise, as this could signal management difficulties.
• Monitor director changes or PSC structure for any shifts in control or governance risks.
• Evaluate any credit facility drawdowns or repayments to assess debt servicing ability.