ARTBISCUS LIMITED

Executive Summary

ARTBISCUS LIMITED shows early-stage financial stress characterized by negative net equity despite positive working capital. While liquidity is currently sufficient to cover short-term obligations, the company needs to strengthen its capital structure and focus on revenue generation to improve overall financial health and ensure long-term viability.

ARTBISCUS LIMITED - Analysis Report

Company Number: 14018120

Analysis Date: 2025-07-20 18:38 UTC

Financial Health Assessment for ARTBISCUS LIMITED (as of 30 April 2023)

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1. Financial Health Score: D (Below Average)

Explanation:
ARTBISCUS LIMITED’s financial health is currently below average due to negative net equity and limited working capital. While the company shows some positive net current assets, the overall net liabilities indicate that the company’s financial structure is strained. This score reflects early-stage symptoms of financial distress common in start-ups or micro-entities with limited operational history.

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2. Key Vital Signs

Metric	Value (£)	Interpretation
Current Assets	6,648	Indicates a small amount of liquid or short-term assets available to cover immediate obligations.
Current Liabilities	5,500	Short-term debts due within one year, manageable but close to current assets.
Net Current Assets (Working Capital)	1,148	Positive working capital suggests the company can cover short-term liabilities, a healthy sign.
Accruals and Deferred Income	2,024	Obligations or income recognized but not yet realized; adds pressure to liquidity.
Net Assets (Shareholders’ Funds)	-876	Negative equity indicates that liabilities exceed assets, a warning sign of financial weakness.
Employees	0	No employees, likely low operational complexity but also limited human resources.

Vital Sign Summary:
The company has a modest buffer in short-term liquidity (positive net current assets) but overall negative net equity, indicating it owes more than it owns when considering all liabilities. This signals that the company is operating with a financial deficit, a critical symptom of early-stage financial stress.

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3. Diagnosis

ARTBISCUS LIMITED is a micro-entity engaged in motion picture production activities, incorporated in 2022. The financial "vital signs" reveal a company in its infancy with limited operational scale (no employees) and constrained financial resources. The positive working capital is a "healthy cash flow pulse," but the negative net assets ("symptom of distress") suggest accumulated losses or startup expenses have eroded the initial capital.

The absence of audit requirements and filing under micro-entity provisions is typical for such a small company but limits transparency and detailed financial insight. Without profit and loss data, we cannot fully assess profitability or cash generation trends, but the balance sheet snapshot points to ongoing investment or expenses exceeding income.

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4. Recommendations

• Strengthen Capital Base: Consider a capital injection or shareholder loans to move net equity into positive territory, improving solvency and creditor confidence.
• Monitor Liquidity Closely: Maintain or increase working capital to ensure the company can meet short-term obligations smoothly, preventing cash flow "arrhythmias."
• Cost Management: Review and control overheads or deferred income obligations to reduce liabilities and improve net assets.
• Strategic Revenue Generation: Focus on securing contracts or projects to generate steady income and build retained earnings.
• Regular Financial Review: Even as a micro-entity, maintain disciplined financial record-keeping and periodic reviews to detect early signs of distress.
• Consider Professional Advice: Engage financial or business advisors specialized in creative industries to optimize funding and business planning.

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