Company Number: 14119957

Analysis Date: 2025-07-20 18:56 UTC

1. Credit Opinion: DECLINE

Aston Beaumont Ltd currently presents a weak credit profile. The company is a micro-entity with limited operating history since incorporation in 2022. Financial statements reveal persistent net liabilities (£3,039 at 2023 year-end) and negative net current assets (-£1,989), indicating working capital deficiency. The company is not generating positive equity and relies on external funding or shareholder support to remain solvent. Given the absence of profitability data and continued net liability position, the risk of cash flow shortfalls impacting ability to service debt or meet financial obligations is elevated. Without a clear plan for profitability or capital injection, extending credit would be high risk.

2. Financial Strength:

The balance sheet reflects a fragile financial position. Total current assets of £156,632 are slightly below current liabilities of £158,621, resulting in negative net current assets. The presence of accruals and deferred income (£1,050) further reduces net asset position to -£3,039. The company’s equity remains negative, although improved from prior year (-£12,313 in 2022). This suggests ongoing losses or capital withdrawals. Fixed assets are not disclosed, but likely minimal given the micro classification. Overall, the financial strength is weak, with no buffer to absorb shocks or support growth.

3. Cash Flow Assessment:

No explicit cash flow statement is provided, but the net current liabilities indicate potential liquidity stress. The company’s ability to convert assets into cash quickly enough to cover short-term obligations is doubtful. The micro-entity status and small employee base (average 1 employee) limit operational cash burn, but also revenue scale. The lack of profitability data raises questions on operational cash inflows. Negative working capital and net liabilities suggest constrained liquidity and potential reliance on owner financing or credit lines.

4. Monitoring Points:

• Monitor subsequent filing of profit and loss accounts to assess income generation and profitability trajectory.
• Watch changes in working capital metrics, especially current assets vs liabilities.
• Track any capital injections or shareholder loans improving net asset position.
• Observe director changes and management commentary for strategic direction.
• Review payment history and any credit defaults or arrears to gauge financial discipline.