Company Number: 13746791

Analysis Date: 2025-07-20 19:07 UTC

1. Credit Opinion: APPROVE
   ANUKTA LIMITED demonstrates a solid and improving financial position for a micro-entity with positive net assets growth from £6,646 in 2022 to £33,102 in 2023. The company has no employees and operates in the "Other human health activities" sector. The director and sole significant controller is Mrs. Anjali Kalpesh Vibhakar, with no adverse records. The company is current with all filings and shows no signs of financial distress or overdue liabilities. The cash and liquidity position is strong relative to liabilities, indicating an ability to meet short-term obligations and service potential credit facilities.

2. Financial Strength:
   The balance sheet shows very low fixed assets (£175 in 2023) but strong current assets (£41,362), predominantly cash or equivalents, against current liabilities of only £8,155, resulting in net current assets of £33,207. The shareholders' funds increased substantially year-over-year, reflecting retained earnings or capital injections. The company is well-capitalized for its size, with no long-term liabilities reported. This financial structure suggests low leverage and good solvency.

3. Cash Flow Assessment:
   The significant increase in current assets (from £15,643 to £41,362) alongside stable current liabilities indicates improved liquidity and working capital management. The net current assets figure is robust, supporting day-to-day operational costs and potential credit repayments without strain. However, no profit and loss data is provided, so cash flow generation from operations cannot be fully assessed, but the balance sheet position implies adequate cash availability.

4. Monitoring Points:

• Monitor profit and loss trends once full accounts including P&L are available to verify sustainable earnings and cash flow generation.
• Track any changes in current liabilities or working capital dynamics to ensure liquidity remains strong.
• Watch for any director changes or PSC alterations that might impact governance or control.
• Review compliance with filing deadlines continuously, though currently up to date.
• Assess any business developments in the human health sector that might affect operational risks or credit exposure.