Company Number: 12848490

Analysis Date: 2025-07-20 16:39 UTC

1. Credit Opinion: APPROVE
   AMZ COACHING LTD demonstrates a stable and improving financial position over the recent reporting periods. The company has maintained positive net assets with growing shareholders' funds from £10.5k in 2020 to £37.8k in 2024. Current assets exceed current liabilities by a comfortable margin, indicating adequate short-term liquidity to meet obligations. The absence of overdue filings and the company’s active status suggest sound governance and compliance. Given the micro-entity scale and consistent growth, the credit risk is low and the company is capable of servicing modest credit facilities.

2. Financial Strength:
   The balance sheet shows a solid equity base relative to the size of the business. Shareholders’ funds have more than tripled over four years, reflecting retained earnings or capital injections that bolster financial resilience. Fixed assets are minimal (£876) but consistent with a service-based management consultancy. Strong net current assets (£36.9k in 2024) provide a buffer against short-term liabilities. The company’s leverage is low as there is no indication of long-term borrowings, suggesting low financial risk.

3. Cash Flow Assessment:
   Current assets of £54,071 against current liabilities of £17,325 yield a strong current ratio of approximately 3.1x, indicating good liquidity. This working capital ratio suggests the company can comfortably cover short-term debts and operational expenses. No cash flow statements are provided, but the rising net current assets and stable employment level (one employee including the director) imply consistent cash generation from operations. The absence of significant creditors or overdue debts reduces risk of liquidity stress.

4. Monitoring Points:

• Monitor the company’s working capital trends to ensure current assets continue to exceed liabilities, especially if business scales up.
• Watch for any increase in liabilities that could impact liquidity or leverage ratios.
• Review turnover and profitability when available, as only balance sheet data is provided currently.
• Confirm that filing deadlines continue to be met to avoid compliance issues.
• Keep track of industry conditions in management consultancy that may affect revenue streams.