Company Number: 12588738

Analysis Date: 2025-07-20 16:08 UTC

1. Credit Opinion: APPROVE
   Amber Orange Limited demonstrates a solid improvement in financial strength over recent years with increasing net assets and working capital. The company maintains a clean filing record and is active, indicating sound management. Current liabilities are well covered by current assets, suggesting the company can meet short-term obligations. Its business activities in medical practice, management consultancy, and real estate provide diversified income streams, supporting resilience. No adverse director conduct or debt issues are noted.

2. Financial Strength:
   The company’s net assets rose significantly from £6,547 in 2021 to £70,747 in 2024, reflecting business growth and retained earnings accumulation. The balance sheet shows current assets of £134,196 against total current liabilities of £63,449 (split as £21,052 due within one year and £42,397 after one year), indicating a positive net working capital position of £113,144. The presence of longer-term creditors is noted but manageable given asset coverage. Shareholders’ funds have grown steadily, underpinning equity stability.

3. Cash Flow Assessment:
   Current assets primarily consist of cash and equivalents or receivables, providing liquidity to meet immediate liabilities. The company’s net current assets are strong, with a ratio well above 1, indicating good short-term liquidity and working capital management. The low average employee count (1) suggests limited overheads, reducing cash flow strain. There is no indication of overdue payables or filing delays that might signal cash flow stress.

4. Monitoring Points:

• Monitor continued growth in net assets and working capital to ensure sustainable financial health.
• Review the nature and terms of the £42,397 long-term liabilities to assess refinancing risk or repayment schedules.
• Keep an eye on cash flow from operations, especially given the micro-entity status which limits detailed financial disclosure.
• Watch for any changes in director appointments or PSC that might affect governance.
• Assess impact of broader economic conditions on the medical practice and real estate activities, as these sectors may be sensitive to market fluctuations.