BRESSINGTON LIMITED

Executive Summary

Bressington Limited is financially stable but minimally active, reflecting a dormant micro-entity status with very low equity and modest working capital. The company is compliant with all filings but needs to activate trading and strengthen its capital base to improve financial resilience and support growth ambitions.

BRESSINGTON LIMITED - Analysis Report

Company Number: 12949524

Analysis Date: 2025-07-20 16:18 UTC

Financial Health Assessment Report for BRESSINGTON LIMITED

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1. Financial Health Score: C

Explanation:
Bressington Limited demonstrates a stable but minimal financial footprint consistent with a micro-entity in a dormant or near-dormant state. The company shows positive net current assets and no overdue filings, indicating compliance and basic operational stability. However, very low equity and minimal operational scale suggest limited financial robustness and potential vulnerability to unexpected expenses or market changes.

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2. Key Vital Signs

Metric	Value (2023)	Interpretation
Current Assets	£830	Very low level of liquid or near-liquid assets; suggests minimal ongoing business activity or cash reserves.
Current Liabilities	£214	Small amount of short-term obligations; manageable relative to current assets.
Net Current Assets (Working Capital)	£616	Positive working capital indicates the company can cover short-term liabilities, a "healthy cash flow" sign.
Total Assets Less Current Liabilities	£616	Reflects net asset base after short-term debts; positive but very modest.
Shareholders Funds (Equity)	£16	Extremely low equity base; signals limited retained earnings or capital injection.
Account Category	Dormant	Indicates minimal or no business transactions during the financial year, a sign of "financial rest" or inactivity.
Director's Advances	£108 owed by director	Small advances to director suggest internal financial dealings but not material.

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3. Diagnosis

• Symptom Analysis:
  The company is categorized as dormant, with minimal assets and liabilities, low equity, and very limited financial activity. The positive net current assets show no immediate liquidity distress, but the extremely low shareholders’ funds and nominal share capital indicate the business has not yet scaled or generated significant retained earnings. This profile is typical of a recently incorporated company with low operational activity or a holding company.

• Underlying Issues:
  The low equity position might limit the company’s capacity to absorb shocks or invest in growth. The accruals and deferred income (£600) recorded in 2023 suggest some pending income or obligations that need monitoring. The director's advances and repayments signal ongoing internal financial management but are not substantial.

• Compliance and Governance:
  All filings are up-to-date with no overdue accounts or confirmation statements, indicating good administrative health and compliance with statutory obligations.

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4. Prognosis and Recommendations

• Prognosis:
  Given the dormant status and minimal financial activity, the company is currently in a stable but inactive state. Without new business activity or capital injection, the company’s financial health will remain fragile. If it intends to grow, it will need to transition from dormancy to active trading, build equity, and strengthen its asset base.

• Recommendations:

  1. Activate Business Operations:
     Consider initiating or expanding trading activities to generate revenue and build retained earnings, improving the equity base and financial strength.

  2. Capital Injection:
     If growth is planned, increasing share capital or securing external financing can provide working capital and improve solvency metrics.

  3. Monitor Accruals/Deferred Income:
     Clarify and manage accrued liabilities or income to ensure cash flow timing does not strain liquidity.

  4. Maintain Compliance:
     Continue timely filing of accounts and confirmation statements to avoid penalties and maintain company good standing.

  5. Financial Planning:
     Implement basic budgeting and cash flow forecasting to anticipate funding needs and avoid financial distress.

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Medical Analogy Summary

Bressington Limited’s financial “vital signs” show a company in a state of dormancy—akin to a patient resting with low metabolic activity. There are no acute symptoms of distress such as negative working capital or overdue filings, which is positive. However, the company’s “immune system” (equity and retained earnings) is weak, implying vulnerability to shocks and limited capacity to “fight off” financial stress. To move from resting to active health, the company needs to stimulate operational activity and build financial reserves.

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