Company Number: 12837328

Analysis Date: 2025-07-20 15:57 UTC

1. Credit Opinion: DECLINE
   AP DIGITAL CONSULTANCY LTD has been dormant for the latest reported financial year ending August 2024 and has not conducted any trading activity. The company’s financial position has materially deteriorated from prior years, with net assets shrinking from £10,181 in 2023 to just £1,166 in 2024 primarily due to cessation of trading. There is no current revenue or cash inflow, and the company lacks an active business model generating operational cash flows to service debt or meet financial obligations. The absence of trading history or income undermines the company’s ability to repay any credit facility and presents a significant credit risk.

2. Financial Strength:
   The balance sheet as of August 2024 shows minimal fixed assets (£247) and current assets (£919), all in cash, with no liabilities reported. This contrasts with the prior year where current assets were £13,777 and current liabilities £3,726, indicating a significant reduction in working capital. Shareholders’ funds have declined sharply to £1,166 from over £10,000, reflecting a substantial erosion of equity. The dormancy status and reduced net assets highlight weak financial strength with limited asset backing and no ongoing business operations.

3. Cash Flow Assessment:
   The company reported no income or expenditure during the last financial year, confirming it is not generating any operating cash flow. Cash on hand has diminished from £13,777 in 2023 to £919 in 2024, suggesting cash burn or asset disposals without replenishment. The net current assets position remains positive but minimal, with no short-term liabilities. Overall, liquidity is very limited and dependent on the residual cash balance, with no evidence of sustainable working capital to support ongoing operations or debt servicing.

4. Monitoring Points:

• Monitor any changes in trading status or resumption of business activities
• Watch for updated financial filings indicating revenue generation or capital injections
• Review director actions or changes in control that might impact financial strategy
• Follow cash balance trends and any new liabilities or credit facilities taken on
• Watch for overdue filings or compliance issues that may signal governance risks