Company Number: 13639859

Analysis Date: 2025-07-29 20:41 UTC

1. Credit Opinion: DECLINE
   Beyond Brothers Ltd shows persistent and increasing net liabilities over four years, with shareholders’ funds deteriorating from -£13,717 in 2021 to -£33,071 in 2024. The company’s current liabilities significantly exceed current assets, resulting in a negative net working capital position (-£41,768 in 2024). This financial position indicates the company is currently unable to meet short-term obligations from available liquid resources, raising serious concerns about its ability to service debt or credit facilities. The lack of profitability or asset growth and ongoing losses suggest weak business resilience and limited financial management effectiveness. Without a clear turnaround plan or external support, granting credit would carry high risk.

2. Financial Strength:
   The balance sheet is weak and deteriorating. Fixed assets have declined from £43,107 in 2021 to £9,687 in 2024, suggesting asset disposals or impairment. Current assets improved in 2024 but remain insufficient relative to current liabilities, which are consistently around £65,000. The net liabilities position and negative shareholders’ funds reflect accumulated losses and a capital deficit. The micro-entity status limits detailed financial disclosures, but the available data indicate negative equity and poor capitalization.

3. Cash Flow Assessment:
   Net current liabilities of -£41,768 at 2024 year-end highlight liquidity stress, with current liabilities more than double current assets. The company’s working capital deficit suggests it cannot cover short-term debts from operating cash flows or liquid assets alone. There is no indication of positive cash generation or improved liquidity. The small number of employees (2) may limit operational scale and revenue generation potential. The absence of audit and limited financial detail restricts deeper cash flow insights but the balance sheet position alone implies constrained cash flow.

4. Monitoring Points:

• Monitor quarterly cash flow statements if available to detect liquidity improvements or worsening.
• Track changes in current liabilities and any restructuring efforts to reduce short-term debt.
• Review any new capital injections or loans from shareholders to support operations.
• Observe management commentary for strategic plans addressing the negative equity and losses.
• Watch for timely filing of next accounts and confirmation statements as indications of ongoing compliance and management discipline.