Company Number: 14565296

Analysis Date: 2025-07-29 19:21 UTC

1. Credit Opinion: APPROVE with Low Risk
   AML ACCT LIMITED is a newly incorporated micro-entity operating in tax consultancy and bookkeeping activities. The company shows a positive net current asset position with shareholder funds matching net assets, indicating initial capital adequacy. The sole director and majority shareholder is an accountant, suggesting relevant expertise and sound management oversight. Given the micro size, low liabilities, and straightforward business model, the risk profile is low. However, as a first-year company with limited financial history, credit exposure should be modest and reviewed periodically.

2. Financial Strength:
   The balance sheet as at 31 January 2024 reflects total assets less current liabilities of £2,484 and shareholders' funds of the same amount. There are no reported long-term liabilities or fixed assets, consistent with a start-up position. Net current assets are positive but small, indicating limited working capital. The company is classified as micro, with minimal financial complexity and no external debt.

3. Cash Flow Assessment:
   Current assets stand at £2,584, with net current assets of £2,484, implying current liabilities of approximately £100. Although the absolute figures are low, the positive working capital suggests the company can meet short-term obligations. Cash flow is likely constrained due to the early stage of operations and minimal asset base, so ongoing monitoring of cash generation and receivables management is prudent.

4. Monitoring Points:

• Track revenue growth and profitability to ensure sustainable cash flow generation.
• Monitor working capital trends, especially accounts receivable and payable cycles.
• Review director’s compliance with filing deadlines and filing of updated financials annually.
• Watch any changes in ownership or management that could affect governance.
• Assess any emerging liabilities or borrowing that might impact financial flexibility.