BUILD THE MAN LTD

Executive Summary

Build The Man Ltd is an early-stage micro-entity with modest assets and minimal equity, demonstrating a balanced but fragile financial position. Conditional credit approval is recommended, with emphasis on monitoring liquidity, profitability, and compliance as the company matures. The directors’ stewardship and operational performance will be key to improving creditworthiness over time.

BUILD THE MAN LTD - Analysis Report

Company Number: 14688485

Analysis Date: 2025-07-19 12:04 UTC

1. Credit Opinion: CONDITIONAL APPROVAL
   Build The Man Ltd is a newly incorporated micro-entity with minimal financial history but currently shows a positive net asset position of £95 and marginal net current assets. The company’s ability to service debt is limited given the small scale and low equity base; however, no overdue filings or adverse director conduct issues exist. Conditional approval is recommended subject to monitoring future trading results, cash flow improvements, and ensuring timely account filings.

2. Financial Strength:
   The balance sheet reveals low fixed assets (£10,250) and current assets (£9,990) nearly equal to current liabilities (£9,897), resulting in a nominal net working capital (£93). The presence of long-term creditors of £10,248 slightly exceeds net assets, indicating a leveraged position despite total net assets of £95. This thin equity base reflects early-stage development and limited financial buffer against shocks.

3. Cash Flow Assessment:
   Liquidity appears tight with current assets just covering current liabilities, suggesting limited working capital flexibility. The company’s micro status and small headcount (2 employees) may keep overheads modest, but cash flow management will be critical to meet operational and debt service needs. No cash flow statements are available, so ongoing monitoring of receivables, payables, and cash balances is advised.

4. Monitoring Points:

• Future profitability and retention of earnings to build reserves and strengthen equity
• Timely filing of accounts and confirmation statements to maintain compliance
• Changes in working capital and cash flow trends to assess liquidity improvements
• Any increase in debt levels relative to assets and earnings capacity
• Directors’ continued active involvement and governance quality