APRICITY SUSTAINABILITY CONSULTING LTD

Executive Summary

Apricity Sustainability Consulting Ltd demonstrates improving financial health with strong liquidity and growing net assets despite its recent formation and micro-entity status. The company’s ability to service short-term obligations appears sound, supporting approval of credit with conditions focused on ongoing financial monitoring. Continued prudent financial management and compliance will be key to maintaining creditworthiness.

APRICITY SUSTAINABILITY CONSULTING LTD - Analysis Report

Company Number: 14406166

Analysis Date: 2025-07-29 15:54 UTC

1. Credit Opinion: APPROVE with conditions. Apricity Sustainability Consulting Ltd shows a solid increase in net assets and working capital over its short operating history, indicating positive financial development. However, being a micro-entity with limited operating history (incorporated Oct 2022) and a very small share capital (£120), credit facilities should be extended cautiously with monitoring. The strong current asset position relative to current liabilities suggests capability to meet short-term obligations, supporting creditworthiness. Conditions should include periodic financial updates and adherence to agreed credit terms.

2. Financial Strength: The company’s net assets have more than doubled from £45,479 to £103,675 in the latest financial year, driven by a significant rise in current assets (£62,563 to £175,667) and a controlled increase in current liabilities (£17,945 to £72,237). Fixed assets are negligible, consistent with a consulting business model. The balance sheet shows no long-term liabilities or provisions, indicating no significant debt burden. Shareholders’ funds are entirely positive and growing, reflecting retained earnings or capital injections.

3. Cash Flow Assessment: The net current assets position of £103,675 indicates good liquidity and working capital sufficiency to cover short-term liabilities. The company appears to maintain a healthy cash or receivables base, important for ongoing operational funding. With an average of 2 employees, overheads are likely modest, supporting positive cash flow. Absence of long-term debt reduces financial risk and reliance on external financing.

4. Monitoring Points:

• Maintain vigilance on current liabilities growth relative to current assets to ensure liquidity remains strong.
• Monitor operational cash flow and receivables turnover to detect any collection issues.
• Watch for changes in ownership or director appointments that may affect governance or financial stability.
• Review future accounts for trends in profitability and asset composition, especially given the company’s early stage.
• Confirm timely filings of accounts and confirmation statements to avoid compliance risks.