BRIAN MARSHALL & SONS HOLDINGS LIMITED

Executive Summary

Brian Marshall & Sons Holdings Limited is an early-stage holding company with very limited financial resources and a negative working capital position due to intercompany liabilities. Without demonstrated cash generation or substantial equity backing, the company poses a high credit risk and is not suitable for unsecured credit facilities at this time. Close monitoring of capital support and operational developments is essential for future reassessment.

BRIAN MARSHALL & SONS HOLDINGS LIMITED - Analysis Report

Company Number: 15256672

Analysis Date: 2025-07-29 20:24 UTC

1. Credit Opinion:
   DECLINE. Brian Marshall & Sons Holdings Limited is a newly incorporated holding company with minimal operating history and limited financial data. The balance sheet indicates a net current liability position of £59,600, mainly due to amounts owed to group undertakings, which are interest-free and payable on demand. The company’s equity is minimal at £1,000, and there is no evidence of revenues, profits, or cash inflows to service debt or support liquidity. The reliance on related party funding without independent cash generation presents a high risk for lending or credit extension at this stage.

2. Financial Strength:
   The company’s total assets less current liabilities stand at only £1,000, reflecting a very thin capital base. Fixed assets consist solely of investments in subsidiaries valued at £60,600. Current assets are negligible (£1,000 in debtors) and are heavily outweighed by current liabilities (£60,600 owed to group undertakings). The absence of retained earnings or reserves and the negative net current assets position underscore weak financial strength and low buffer to absorb any operational or financial shocks.

3. Cash Flow Assessment:
   No direct cash or cash equivalents are reported, and the company’s working capital is negative by £59,600. Current liabilities are interest-free but payable on demand, creating potential liquidity risk. The company has no employees or trading activity generating cash inflows, relying solely on funding from related parties. This structure limits its ability to meet external creditor demands or service external debt without further capital injections or guarantees.

4. Monitoring Points:

• Future trading performance and revenue generation from subsidiaries to support cash flows.
• Timely servicing of amounts owed to group undertakings and any new liabilities incurred.
• Changes in the capital structure, including potential equity injections to improve net assets.
• Directors’ plans for operational activity or restructuring to enhance financial viability.
• Any changes in credit terms with related parties or external creditors that may impact liquidity.