CB GAS & OIL HEATING LTD

Executive Summary

CB GAS & OIL HEATING LTD exhibits a solid and stable financial position typical of a small, owner-managed micro-entity. The company’s positive net assets and healthy working capital reflect good short-term financial health, though limited fixed assets and a single employee point to growth constraints. Continued prudent financial management and strategic planning will position the company well for sustainable future development.

CB GAS & OIL HEATING LTD - Analysis Report

Company Number: 13959537

Analysis Date: 2025-07-29 15:06 UTC

Financial Health Assessment for CB GAS & OIL HEATING LTD

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1. Financial Health Score: B

Explanation:
CB GAS & OIL HEATING LTD demonstrates a generally healthy financial position for a newly incorporated micro-entity. The net assets are positive and stable, indicating a sound foundation. The company shows no signs of financial distress such as negative working capital or escalating liabilities. However, the limited scale of operations and relatively low fixed assets suggest modest capacity for growth and resilience in adverse conditions.

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2. Key Vital Signs

Metric	2024 Value (£)	Interpretation
Fixed Assets	3,826	Very modest, typical for a micro-company with limited capital investment.
Current Assets	47,464	Healthy level of liquid and short-term assets, indicating good cash or receivables position.
Current Liabilities	13,419	Low short-term debts relative to current assets, indicating good short-term liquidity.
Net Current Assets	34,044	Positive working capital, a "healthy cash flow" symptom showing ability to cover short-term obligations easily.
Net Assets (Shareholders’ Funds)	37,870	Positive equity indicates the company is solvent and has cumulative retained earnings or capital.
Employee Count	1 (including director)	Micro in size, small operational scale limits risk but also growth potential.
Company Status	Active	No red flags such as liquidation or overdue filings.
Control	Single director and 100% owner	Clear governance, but also concentration risk if not diversified.

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3. Diagnosis

CB GAS & OIL HEATING LTD is in a stable and solvent condition, showing classic "healthy financial vital signs" for a small, micro-entity business just over two years old. The company maintains positive net assets and strong working capital, signaling it can comfortably meet its short-term obligations without strain.

The fixed asset base is minimal, which is typical in a service-oriented business like plumbing and heating installation, where heavy capital investment is not necessarily required. The stable net assets between 2023 and 2024 (a slight decrease of £1,351) may reflect normal operational fluctuations rather than distress.

The very small workforce (one employee, the director) indicates a lean operation with limited overheads but also a potential vulnerability to capacity constraints or dependency on the proprietor.

There are no indications of financial distress symptoms such as overdue filings, declining net assets, or excessive liabilities.

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4. Recommendations

To enhance financial wellness and support future growth, the company should consider:

• Maintain strong cash flow monitoring: Ensure that receivables and payables are managed efficiently to maintain positive working capital.
• Build asset base prudently: Evaluate opportunities to invest in tools or equipment that can improve service delivery and long-term competitiveness.
• Diversify risk: Consider expanding the team or outsourcing to reduce dependence on a single individual, improving operational resilience.
• Plan for scalability: Develop a financial plan for growth that includes forecasting revenues, costs, and potential financing needs.
• Keep compliance up to date: Continue timely filing of accounts and confirmation statements to avoid penalties and maintain good standing.
• Explore market opportunities: As a specialist construction-related business, assess demand trends in heating and plumbing to adapt services or explore new niches.

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