C LOWE FARRIERS LTD

Executive Summary

C Lowe Farriers Ltd is an early-stage micro-entity with a very modest financial base and limited operating history. The company’s current financial position is fragile, with minimal net assets and tight liquidity. Conditional credit approval is recommended with low exposure limits and close monitoring of financial performance and cash flow.

C LOWE FARRIERS LTD - Analysis Report

Company Number: 14616670

Analysis Date: 2025-07-29 18:47 UTC

1. Credit Opinion: CONDITIONAL APPROVAL
   C Lowe Farriers Ltd is a newly incorporated micro-entity with minimal operating history, making a definitive credit assessment challenging. The company shows a very modest net asset position (£102) with current assets just marginally exceeding current liabilities, indicating thin working capital. While the director demonstrates control and oversight, the absence of profit and loss information and limited financial track record suggest caution. Credit facilities could be approved with conditions such as low initial exposure, regular financial updates, and close monitoring of liquidity.

2. Financial Strength:
   The balance sheet reflects a very small-scale operation, consistent with micro-entity status. Current assets (£81,876) and current liabilities (£81,774) nearly offset each other, resulting in net current assets of only £102 and net assets of £102. This indicates minimal equity buffer and limited financial cushioning against adverse events. The company has no fixed assets or long-term liabilities reported. The financial position is fragile due to the company’s infancy and small equity base.

3. Cash Flow Assessment:
   Current assets likely comprise cash or equivalents given the nature of the business and absence of fixed assets. However, the near parity of current assets and liabilities leaves almost no working capital margin, implying tight liquidity. The company employs only one person (the director), so overheads should be low, but cash flow volatility risk remains high. Without profit and loss details, it is unclear if the company is generating positive cash flow from operations.

4. Monitoring Points:

• Timely filing of next accounts and confirmation statements to assess financial development.
• Changes in current assets and liabilities to monitor liquidity trends.
• Any increase in shareholders’ funds indicating capital injections or retained earnings.
• Operational performance indicators or new contracts that could improve cash flow.
• Director conduct and company status updates to identify governance or regulatory risks.