Company Number: 12542730

Analysis Date: 2025-07-20 13:03 UTC

1. Credit Opinion: APPROVE with caution. BOZ CONSULTING LTD demonstrates a positive net asset position that has improved significantly over the last year, suggesting strengthening financial stability. However, the company operates at a micro scale with minimal current assets and has negative net current assets (working capital deficit) in the latest period, indicating potential liquidity constraints. The small scale of operations and low working capital require monitoring but do not presently preclude credit extension.

2. Financial Strength: The company’s net assets increased from £4,127 in 2023 to £10,814 in 2024, driven mainly by growth in fixed assets and reduction of current liabilities from £10,660 to £6,306. Shareholders’ funds mirror this net asset increase, reflecting retained earnings or capital injections. Fixed assets represent the bulk of total assets, which may reduce liquidity in a stress scenario. The company’s capital base, though small, is stable with no reported debt beyond current liabilities.

3. Cash Flow Assessment: Current assets decreased to £510 in 2024 from £850 in 2023, while current liabilities fell more substantially to £6,306 from £10,660. The net current assets figure is negative at -£5,796, indicating a working capital deficit. This suggests the company may face short-term liquidity pressure and could rely on external financing or owner support to meet obligations. The micro-entity scale and single employee indicate limited operational complexity but also limited cash generation capacity.

4. Monitoring Points:

   • Monitor working capital trends closely to ensure current liabilities do not exceed manageable levels.
   • Track cash flow statements when available to assess operational cash generation and liquidity.
   • Watch for any changes in director ownership or control which currently rests solely with Mrs. Susannah Bosanquet.
   • Review any upcoming filings or updates that provide insight into revenue generation and profitability.
   • Keep an eye on the company’s ability to maintain or grow fixed asset values without overextending credit lines.