APRICITY GEOSCIENCE LTD.

Executive Summary

Apricity Geoscience Ltd. has shown marked improvement in liquidity and equity during the last financial year, moving from a negative to a positive working capital position. The company’s financial health is stable with growth potential, but the sharp increase in short-term liabilities requires careful management to maintain a healthy cash flow. Overall, the business is financially sound but should continue prudent financial practices to support sustainable growth.

APRICITY GEOSCIENCE LTD. - Analysis Report

Company Number: 13952517

Analysis Date: 2025-07-20 14:58 UTC

Financial Health Assessment Report for APRICITY GEOSCIENCE LTD.

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1. Financial Health Score: B

Explanation:
APRICITY GEOSCIENCE LTD. demonstrates solid improvement in its financial position over the last reporting period with positive working capital and net assets growth. While the company is still small (micro-entity) with modest asset base and shareholder funds, the upward trend in liquidity and net assets indicates a generally healthy financial state. The company’s score is "B" reflecting good financial strength but with scope for further enhancement to reach an "A" grade.

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2. Key Vital Signs

Metric	2025 (£)	2024 (£)	Interpretation
Fixed Assets	1,842	392	Small, but increasing investment in long-term assets.
Current Assets	122,691	9,338	Significant increase in short-term resources (cash/debtors).
Current Liabilities	120,282	9,564	Current liabilities have increased sharply, likely linked to growth.
Net Current Assets	2,408	-226	Positive working capital in 2025, indicating improved liquidity.
Total Assets Less Current Liabilities	4,250	166	Stronger buffer after covering short-term debts.
Net Assets (Shareholders’ Funds)	4,250	166	Equity base improved, reflecting retained earnings or investment.
Share Capital	1	1	Minimal share capital, typical for micro-entity.
Employees (Average)	1	1	Small workforce, consistent with micro company status.

Interpretation of Vital Signs:
The company shows a "healthy cash flow" symptom with a significant increase in current assets, which is a positive sign of liquidity. The rise in current liabilities is notable and suggests the company has taken on more short-term obligations, possibly to fund growth or operational needs. The positive net current assets in 2025 indicate the company can comfortably meet its short-term debts, a vital sign of financial stability.

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3. Diagnosis

APRICITY GEOSCIENCE LTD. is in a stable and improving financial condition. The company has transitioned from a slightly negative working capital position in 2023-2024 to a positive one in 2025, which is a key symptom of improving operational health. The increase in fixed assets, while small in absolute terms, signals reinvestment in the business. The net assets and shareholders’ funds have increased substantially, reflecting an accumulation of retained profits or capital injections.

The company’s micro-entity status with one employee and low share capital suggests a lean structure, which can be both an advantage (low overheads) and a risk (vulnerability to market shocks). The single director and 100% ownership concentration imply tight control but also potential risk of dependency on one individual.

No signs of financial distress such as overdue filings, negative net assets, or excessive liabilities are present. However, the rapid increase in current liabilities requires monitoring to ensure it is not leading to liquidity strain.

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4. Recommendations

• Maintain Healthy Working Capital: Continue monitoring cash flow closely to ensure current liabilities do not outpace current assets, maintaining positive net current assets.
• Diversify Financing: Consider increasing shareholder funds or exploring longer-term financing options to reduce reliance on short-term liabilities.
• Strengthen Asset Base: Gradually build fixed assets to support operational capacity and business growth.
• Risk Management: Plan for contingencies given the small size and single-person control to mitigate business continuity risks.
• Regular Financial Reviews: Implement quarterly financial reviews to detect early symptoms of distress and respond proactively.
• Growth Strategy: Evaluate market opportunities carefully to balance growth ambitions with financial capacity to avoid overextension.

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