Company Number: 12724317

Analysis Date: 2025-07-20 14:07 UTC

1. Credit Opinion: APPROVE
   Bray Business Consulting Limited demonstrates a stable and improving financial position with positive net current assets and growing shareholders' funds over the last three years. There is no indication of overdue filings or liquidity concerns. The company’s director is a certified public accountant, suggesting competent financial oversight. Given its micro-entity size and consistent balance sheet improvements, the company appears capable of servicing short-term debts and managing credit facilities.

2. Financial Strength:
   The balance sheet shows healthy growth in shareholders’ funds from £7,985 in 2021 to £31,565 in 2024, reflecting retained earnings or capital injections. Current assets have increased significantly to £40,175 in 2024, more than covering current liabilities of £5,238, resulting in a strong positive working capital position. Provisions for liabilities remain modest. The company holds minimal share capital (£1,000), typical for a micro private limited company, but equity growth is a positive sign.

3. Cash Flow Assessment:
   Current assets to current liabilities ratio is approximately 7.7x (2024), indicating excellent short-term liquidity. There is no evidence of significant borrowings or long-term debt, reducing financial risk. The company has no employees, which lowers fixed costs but may limit operational scale. Working capital is strong and growing, which supports the company’s ability to meet operational expenses and debt obligations promptly.

4. Monitoring Points:

• Continue monitoring the growth in current liabilities relative to current assets to ensure liquidity remains strong.
• Watch for any changes in provisions for liabilities or off-balance sheet commitments that may impact financial stability.
• Given the micro size and no employees, assess operational scalability and dependency on the director’s involvement.
• Confirm timely filing of future accounts and confirmation statements to avoid compliance risks.