Company Number: 12590625

Analysis Date: 2025-07-20 15:18 UTC

1. Credit Opinion: APPROVE
   Behavioural Resilience Limited demonstrates a stable financial position with increasing net assets and strong liquidity. The company shows consistent growth in net current assets and shareholder funds over the past four years, indicating sound financial management and improving financial resilience. The risk of default appears low given the substantial cash reserves relative to current liabilities. No adverse indicators such as overdue filings or director disqualifications are present.

2. Financial Strength:
   The company’s balance sheet is healthy for its size. Net assets have increased from £59,040 in 2021 to £92,929 in 2024, reflecting retained earnings accumulation. Tangible fixed assets are minimal (£545) but appropriate given the business nature. The company maintains a conservative capital structure with minimal share capital (£1) but strong equity funded by profits. Current liabilities are well covered by current assets with a net working capital of £92,520 in 2024, improving from £57,822 in 2021.

3. Cash Flow Assessment:
   Cash balances have increased steadily from £81,189 in 2021 to £154,648 in 2024, indicating strong liquidity and cash generation capability. Debtors are low and stable (around £10,800 - £13,200), suggesting efficient collections. Current liabilities grew moderately but remain manageable given the cash buffer. The company’s working capital position supports ongoing operations without liquidity strain.

4. Monitoring Points:

• Maintain monitoring of cash flows relative to increasing creditors to ensure continued liquidity.
• Watch corporation tax and other tax liabilities for timely payment to avoid penalties.
• Observe any changes in debtor days or significant increases in trade creditors that could indicate cash flow stress.
• Continue oversight of director conduct and compliance with filing deadlines to mitigate governance risks.