Company Number: SC686823

Analysis Date: 2025-07-29 17:01 UTC

1. Credit Opinion: DECLINE. Bezerker Fit Ltd exhibits significant financial distress as of the latest accounts dated 31 January 2024. The company has moved from a positive net asset position in prior years to a negative net asset and net current asset position, indicating deteriorating financial health and potential liquidity issues. With current liabilities exceeding current assets by £831 and net liabilities of £1,260, the company lacks adequate working capital to cover short-term obligations. The director’s occupation as a student and minimal share capital (£3) suggest limited financial backing or business experience. Given these factors, the company’s ability to service debt or honor commercial commitments is questionable.

2. Financial Strength: The balance sheet shows deterioration: net assets declined from £404 in 2023 to negative £1,260 in 2024. Current liabilities increased significantly to £1,390 from £314, but current assets only decreased slightly from £719 to £559. The negative working capital position signals liquidity stress. The company’s micro-entity size and only one employee limit operational scale and financial resilience. The absence of fixed assets and minimal share capital further weaken the financial foundation.

3. Cash Flow Assessment: No explicit cash flow statement is provided, but the balance sheet indicates strained liquidity with current liabilities more than double current assets. Negative net current assets highlight potential difficulties meeting short-term debts as they fall due. The company’s small scale and lack of fixed assets suggest limited cash generation capacity, and the negative net asset position implies accumulated losses or unpaid liabilities.

4. Monitoring Points:

• Monitor quarterly cash flow and working capital trends to assess liquidity improvements or further deterioration.
• Watch for any director or shareholder capital injections or restructuring efforts to restore solvency.
• Observe any late payments or defaults on trade or loan facilities.
• Review subsequent filed accounts for recovery signs or further decline.
• Keep track of any changes in management or business strategy that could impact credit risk.