Company Number: SC746511

Analysis Date: 2025-07-20 14:12 UTC

1. Credit Opinion: APPROVE
   Aros Consulting Ltd is a recently incorporated micro-entity with a positive net asset position and net current assets indicating a sound short-term liquidity position. The company is active, compliant with filings, and operated by directors with clear control and no adverse records. Given its early stage and modest scale, the credit risk is low but limited by the short financial track record. Approval is recommended with consideration for the company's small size and infancy.

2. Financial Strength:
   The balance sheet as of 31 October 2023 shows total assets less current liabilities of £1,321 and positive shareholders’ funds of the same amount. Fixed assets are minimal (£538), consistent with a consultancy business model requiring limited capital investment. Current assets (£2,210) comfortably cover current liabilities (£1,427), yielding net current assets of £783, which supports operational liquidity. The company’s micro-entity status and filing under small companies regime reflect a conservative financial footprint.

3. Cash Flow Assessment:
   Although detailed cash flow statements are not provided, the net current assets and positive working capital suggest the company can meet short-term obligations. The low level of current liabilities relative to current assets and shareholders’ funds implies sufficient liquidity buffers. With only two employees and limited fixed assets, working capital demands appear manageable. Continued monitoring of cash flow generation as revenue grows is advisable.

4. Monitoring Points:

• Revenue growth and profitability trends as the company matures beyond its first year.
• Maintenance of positive net current assets and liquidity ratios to support ongoing operations.
• Timely filing of accounts and confirmation statements to ensure compliance and transparency.
• Directors’ ongoing involvement and financial stewardship, especially given the founders’ significant control.