BEING AND BEYOND LTD

Executive Summary

Being And Beyond Ltd demonstrates an improved balance sheet position with positive net assets and current assets exceeding current liabilities as of March 2024. The company maintains good compliance with filing deadlines and stable governance. However, limited financial disclosures and prior liquidity volatility warrant further investigation to fully assess operational sustainability and cash flow adequacy.

BEING AND BEYOND LTD - Analysis Report

Company Number: 12627021

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

1. Risk Rating: LOW to MEDIUM
   The company appears solvent with positive net assets and net current assets as of the latest financial year. However, limited financial disclosure and small scale operations introduce some uncertainty that tempers confidence.

2. Key Concerns:

• Liquidity Fluctuations: The company showed negative net current assets in prior years but reversed to a positive £5,696 in 2024. This volatility may indicate inconsistent liquidity management or cash flow challenges.
• Minimal Share Capital and Scale: Share capital is nominal (£1.00), and the company is categorized as a micro entity with only one employee, which may limit operational resilience and resource availability.
• Limited Financial Transparency: As a micro entity, the company files filleted accounts without profit and loss statements, restricting insight into profitability, revenue trends, or cash flow dynamics.

3. Positive Indicators:

• Improved Financial Position: Net assets increased significantly from £1 in 2023 to £5,547 in 2024, driven by growth in current assets and reduction of liabilities.
• Up-to-date Compliance: No overdue filings for accounts or confirmation statements, indicating good regulatory compliance and governance practices.
• Stable Directorship: The sole director has been in place since incorporation with no reported disqualifications or governance concerns.

4. Due Diligence Notes:

• Obtain and review detailed profit and loss accounts or management accounts to assess revenue streams, profitability, and cash flow stability.
• Confirm nature and valuation of current assets (£11,442), particularly cash balances and receivables, for liquidity reliability.
• Investigate business model sustainability given the micro scale, limited staff, and diversified SIC codes suggesting multiple service activities.
• Assess any contingent liabilities or off-balance-sheet risks not reflected in filleted accounts.