Company Number: NI695527

Analysis Date: 2025-07-29 13:04 UTC

1. Credit Opinion: APPROVE with conditions. CC Studios Ltd is a newly incorporated micro private limited company operating in the niche sector of computer game publishing. The company shows a positive net asset position with shareholders’ funds fully covering liabilities. However, with only one year of trading and minimal fixed assets, the company’s credit risk remains elevated due to limited operating history and scale. Approval is recommended subject to continued monitoring of trading performance and cash flow stability.

2. Financial Strength: The balance sheet as at 31 March 2024 reflects total net assets of £22,352, supported by £4,012 in fixed assets and £28,014 in current assets against £9,674 of current liabilities. The company has positive working capital of £18,340, indicating a sound short-term liquidity position. Shareholders’ funds fully cover liabilities, indicating no leverage or external debt exposure at this stage. The micro-entity status limits disclosure but available data suggest adequate capitalization for current operations.

3. Cash Flow Assessment: Current assets primarily consist of cash and receivables (no detailed breakdown provided), supporting liquidity. With current liabilities under £10k and net current assets of £18k, the company appears capable of meeting short-term obligations comfortably. The single-employee structure and low fixed assets imply low fixed costs, which may help preserve cash flow. However, absence of profit and loss data limits full cash flow risk evaluation. Future cash flow monitoring is advised.

4. Monitoring Points:

• Trading performance and revenue growth as the company matures beyond the start-up phase
• Cash flow generation and ability to maintain positive working capital
• Any new debt or credit facilities that may impact leverage and liquidity
• Director’s management effectiveness and any changes in ownership or control
• Timely filing of annual accounts and statutory returns to ensure regulatory compliance