C-BEYOND RESEARCH LTD

Executive Summary

C-BEYOND RESEARCH LTD has shown a notable recovery in financial position with positive net assets and improved liquidity in the latest year after previous losses. Despite this progress, the company remains financially fragile with significant director loan liabilities and limited equity. Conditional credit approval is advised with close monitoring of cash flow and liabilities to ensure ongoing repayment capability.

C-BEYOND RESEARCH LTD - Analysis Report

Company Number: 12757197

Analysis Date: 2025-07-29 14:53 UTC

1. Credit Opinion: CONDITIONAL APPROVAL
   C-BEYOND RESEARCH LTD demonstrates a recent turnaround from a negative to positive net asset position and improved liquidity, indicating progress in financial health. However, the company’s net assets remain modest at £514 with significant director’s loan liabilities (£8,619) classified as long-term creditors, which may affect repayment capacity under stress. Given its micro-size and early-stage status, approval is recommended with conditions including regular financial monitoring and clarity on director loan repayment plans.

2. Financial Strength:
   The company’s net assets improved from a deficit of £4,077 in 2024 to a positive £514 in 2025, reflecting successful efforts to reduce accumulated losses. Tangible fixed assets stand at £1,389, providing some asset backing. However, the balance sheet shows a substantial director’s loan of £8,619 (due after one year), which constitutes a considerable liability relative to equity. Share capital is nominal (£100), indicating limited equity buffer. Overall, the financial position is fragile but improving.

3. Cash Flow Assessment:
   Current assets increased to £11,210 with cash balances of £8,564, exceeding current liabilities of £3,466, resulting in a healthy net current asset position of £7,744. This suggests adequate short-term liquidity to meet operational obligations. The company reported zero employees in the latest year, indicating a lean cost structure, but this may also imply limited operational scale or reliance on contractor/consultancy arrangements. The improvement in working capital from a negative £600 to positive £7,744 is a positive liquidity development.

4. Monitoring Points:

• Ongoing management of director’s loan account to ensure it does not impair solvency or cash flow.
• Continuation of profitability or cash generation to build equity reserves beyond current marginal net asset levels.
• Regular review of debtor collections and creditor obligations to maintain positive working capital.
• Watch for changes in turnover and operational scale, especially given zero headcount reported, which could impact revenue sustainability.
• Timely filing of accounts and confirmation statements to ensure compliance and transparency.