Company Number: 15465592

Analysis Date: 2025-07-29 16:58 UTC

1. Credit Opinion: CONDITIONAL APPROVAL
   ARIANA SUPERSTORE 2 LTD is a newly incorporated micro-entity (less than 1.5 years old) operating in retail of non-specialised stores with food and beverages predominating. The company shows a positive net asset position and working capital, indicating initial financial stability. However, given its short trading history and relatively modest scale, the credit approval should be conditional on regular monitoring of trading performance and timely filing of future accounts to confirm ongoing viability and cash generation capability.

2. Financial Strength:
   The balance sheet as at 28 February 2025 shows fixed assets of £18,286 and current assets of £63,654, funded by current liabilities of £14,783 and long-term liabilities of £20,700. Net current assets of £48,871 and net assets of £46,457 reflect a modest but positive equity base. The presence of long-term creditors valued at £20,700 warrants review of repayment terms to assess the impact on liquidity. Shareholders’ funds equal net assets, indicating no hidden reserves or off-balance sheet liabilities. Overall, the financial position is sound for a micro company but limited in scale and history.

3. Cash Flow Assessment:
   The company holds a healthy level of current assets relative to current liabilities, producing net working capital of nearly £49k, which suggests adequate short-term liquidity to meet operational needs and service short-term debt. Absence of income statement data limits assessment of profitability and cash flow from operations, so future accounts should be reviewed for evidence of positive cash inflows. The director’s ability to generate consistent cash flow will be critical to support debt obligations, especially given the long-term creditor balance.

4. Monitoring Points:

• Timely submission of next annual accounts and confirmation statements to ensure continued compliance.
• Profitability and cash flow trends once income statements become available.
• Changes in working capital and liquidity ratios to detect any cash flow stress.
• Management of long-term liabilities and adherence to repayment schedules.
• Director’s track record in financial stewardship as the sole significant controller.
• Market conditions affecting retail sales in food and beverages sector.