B. JACKS GROUNDWORKS CO. GROUP LIMITED

Executive Summary

B. Jacks Groundworks Co. Group Limited operates as a holding company with static financials showing investments funded by group creditors. The absence of trading activity and operating cash flow limits its ability to service external debt independently, leading to a credit decline recommendation. Continued monitoring of financial disclosures and group support is advised.

B. JACKS GROUNDWORKS CO. GROUP LIMITED - Analysis Report

Company Number: 12820848

Analysis Date: 2025-07-20 11:53 UTC

Credit Opinion:
DECLINE. The company’s financials show a static and highly concentrated balance sheet with no evidence of operational profits or cash flows. The entire asset base consists of investments in group undertakings, financed by significant long-term creditors within the group. This structure indicates a holding or financing entity rather than an operating business generating its own cash flow to service debt. The absence of an income statement and unchanged figures over multiple years raise concerns about the company’s ability to meet external credit obligations independently.

Financial Strength:
The balance sheet shows net assets of £388,000, consistent over the past four years. Fixed assets consist solely of investments in group undertakings valued at £776,000. Current liabilities are not separately disclosed but total creditors due after more than one year amount to £388,000, primarily owed to group entities. Share capital is minimal (£50). The lack of tangible or current assets such as cash, receivables, or inventory suggests limited financial flexibility. The company appears to be a non-trading holding entity with financial support tied closely to its group structure.

Cash Flow Assessment:
No income statement or cash flow statement is presented, and the filing notes the exemption from audit and omission of the income statement under small company rules. The average number of employees is one, indicating minimal operational activity. Without operating cash flows or working capital data, liquidity assessment is constrained. The company’s ability to service liabilities depends on upstream group cash flow or refinancing rather than internal earnings or liquidity.

Monitoring Points:

• Monitor filing of complete financial statements including income and cash flow data if available in future filings.
• Watch for changes in creditor composition, particularly non-group borrowing.
• Track any operational activity commencement or expansion beyond investment holding.
• Review director actions for plans to strengthen financial independence or restructure liabilities.
• Follow any changes in group support or guarantees related to this entity.