COSIMO CONTENT LIMITED

Executive Summary

COSIMO CONTENT LIMITED is currently in a weak financial position with negative net assets and insufficient liquidity to cover short-term liabilities. The company’s cash flow situation and balance sheet deterioration indicate a high risk of default on credit obligations. Given these factors, credit approval is not recommended without significant remedial action or guarantees.

COSIMO CONTENT LIMITED - Analysis Report

Company Number: 12825229

Analysis Date: 2025-07-20 15:10 UTC

1. Credit Opinion: DECLINE
   COSIMO CONTENT LIMITED shows deteriorating financial health with net current liabilities increasing significantly and net assets turning negative (£-2,318 in 2024 from £-1,136 in 2023). The company has no employees and minimal current assets (£261) against creditors due within one year (£2,579), indicating severe liquidity constraints. The lack of audit and reliance on micro-entity reporting suggest limited transparency. This financial profile raises concerns about the company’s ability to meet short-term obligations or service debt, warranting a decline for new credit facilities.

2. Financial Strength:
   The company’s balance sheet exhibits weakening financial strength. Net assets have worsened from negative £1,136 in 2023 to negative £2,318 in 2024. Current liabilities exceed current assets by a wide margin, resulting in negative working capital. Shareholders’ funds are negative, reflecting accumulated losses or insufficient capital injection. The minimal fixed assets or equity cushion means the business has limited buffer to absorb financial shocks.

3. Cash Flow Assessment:
   Liquidity is critically constrained. Current assets at £261 are insufficient to cover short-term liabilities of £2,579, indicating potential cash flow difficulties. Negative net current assets suggest the company may struggle to fund ongoing operations or repay creditors without external support. The absence of employees and likely limited operating activity reduce prospects for internal cash generation.

4. Monitoring Points:

• Cash and short-term liquidity levels monthly to detect worsening cash flow stress.
• Creditor aging and payment patterns to identify any defaults or late payments.
• Management actions to improve working capital or secure additional funding.
• Changes in business activity or new contracts to assess revenue prospects.
• Directors’ reports for any plans addressing financial distress.