Company Number: 14331233

Analysis Date: 2025-07-29 20:51 UTC

Financial Health Assessment of B BERISHA LTD

---

1. Financial Health Score: Grade C

Explanation:
The company shows a stable but minimal financial position, with net assets and shareholder funds consistently at £100 over the past three years. While there are no current liabilities in the latest year and positive net current assets, the very low asset base and absence of employees indicate a business with limited operational scale and activity. The financial "vital signs" suggest a company that is surviving but not yet thriving or growing.

---

2. Key Vital Signs

Metric	2024 (£)	2023 (£)	Interpretation
Current Assets	100	400	Significant reduction, possible cash depletion or asset sales.
Current Liabilities	0	300	Improved short-term debt position, no immediate payment pressure in latest year.
Net Current Assets	100	100	Stable working capital, but minimal.
Total Net Assets	100	100	Very low equity base, indicating minimal capital invested or retained earnings.
Shareholders Funds	100	100	Corresponds to net assets, showing no debt leverage.
Average Number of Employees	0	0	No staff employed, implying very limited or no operational activity.

Interpretation:

• The company maintains a "healthy cash flow" scenario in that it has no current liabilities at present, reducing financial distress risk.
• However, the drastic drop in current assets from 2023 to 2024 is a "symptom of distress" or reduced operational scale, possibly due to low business activity or asset disposal.
• The absence of employees suggests either a dormant operational status or that the company outsources all work or is in an early stage.
• The minimal net assets and equity indicate the company has barely any buffer to absorb financial shocks or invest in growth.

---

3. Diagnosis

B BERISHA LTD is currently in a fragile but stable financial state. The company shows "symptoms of limited vitality" — minimal assets and no workforce — which may be typical of a startup or a holding entity rather than an active trading business. There is no evidence of debt stress or insolvency threats, but the low asset base and cash imply limited capacity for expansion or absorbing unforeseen expenses.

The business operates under a micro-entity accounting regime, reflecting its small scale and simplified reporting. The company’s sector, construction of domestic buildings, usually requires significant working capital and staffing; the lack of employees and minimal assets may indicate the business is not yet fully operational or uses subcontractors extensively.

---

4. Recommendations

• Increase Working Capital: Consider injecting additional capital or securing short-term financing to build a healthier cash reserve and support operational expenses.
• Operational Scale-Up: Evaluate the business model to determine if hiring staff or engaging subcontractors more formally can enable revenue growth and asset accumulation.
• Financial Monitoring: Keep close watch on cash flows and asset levels to detect any early signs of financial distress. Regularly update budgets and forecasts.
• Cost Management: Maintain strict control over expenses since the current asset base is minimal; avoid unnecessary liabilities or expenditures.
• Strategic Planning: Develop a clear growth plan focusing on increasing turnover, especially given the construction industry’s capital demands. Consider partnerships or external funding if expansion is intended.
• Compliance and Reporting: Continue timely filing of accounts and confirmation statements to avoid penalties and maintain good standing with Companies House.

---