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.