Company Number: 15054049

Analysis Date: 2025-07-20 15:56 UTC

1. Credit Opinion: DECLINE. CJM Coaching Ltd is a newly incorporated micro-entity with minimal financial activity and negligible assets (£1 current asset, £1 net current asset, and £1 shareholders’ funds). There is no evidence of trading performance, profitability, or cash generation to support debt servicing capability. The company has no employees and no detailed financial history, indicating an early stage business with unproven commercial viability. Extending credit would carry high risk due to lack of operating data and financial substance.

2. Financial Strength: Extremely weak financial position as of the latest accounts (31 August 2024). The balance sheet shows only £1 in current assets and net assets with no fixed assets or liabilities. Shareholders funds equal £1, reflecting initial capital injection or nominal share capital. Absence of operating revenues and profit reserves means no retained earnings or financial buffer. The micro-entity status and very limited scale suggest no material financial strength or capacity to absorb shocks.

3. Cash Flow Assessment: No meaningful cash flow data is available. The company’s cash or liquid resources are effectively nominal (£1). Lack of employees and trading activity implies negligible working capital requirements but also no cash inflows from operations. The company’s ability to meet any debt obligations or supplier payments from internal resources is effectively non-existent at this stage.

4. Monitoring Points:

• Monitor future filed accounts for evidence of revenue generation and profitability.
• Watch for changes in net current assets and shareholders funds indicating capital injections or operational progress.
• Track director filings and any changes in business activities or scale.
• Review timely submission of annual returns and accounts to assess management compliance and governance.
• Assess any upcoming credit requests only after observing a stable trading record with positive cash flows.