Company Number: 13498491

Analysis Date: 2025-07-20 14:57 UTC

1. Credit Opinion: APPROVE (Low Risk)
   CBRR Limited demonstrates a sound financial position with positive net assets and a clean balance sheet. The company is active with no overdue filings, indicating good compliance and governance. The directors include a chartered accountant, suggesting competent financial stewardship. Although the company is small and relatively new (incorporated 2021), its consistent reporting and net asset growth support credit approval for typical SME lending facilities.

2. Financial Strength:
   The company is classified as a micro entity with total net assets of £43,964 as of 31 December 2024, up from £22,144 the previous year. Current assets stand at approximately £44,889 versus minimal current liabilities of £925, indicating a strong net working capital position. The balance sheet shows no long-term debt reported, and shareholders’ funds have doubled year-over-year, reflecting retained earnings or capital injections that enhance the equity base.

3. Cash Flow Assessment:
   Current assets primarily consist of cash or equivalents (exact breakdown not provided), and current liabilities are very low, resulting in a net current asset figure equal to current assets less liabilities. This suggests that the company has sufficient liquidity to meet short-term obligations comfortably. The consistency in employee headcount (2 employees) and no indication of overdue payables or receivables risk further support adequate working capital management.

4. Monitoring Points:

• Continued growth or stability in net assets and working capital to ensure ongoing financial resilience.
• Profitability trends and cash flow from operations once full profit and loss data become available, as micro-entity accounts omit P&L details.
• Any changes in director composition or control that could affect governance or financial discipline.
• Timely filing of accounts and confirmation statements to maintain compliance and transparency.