COUPEN CREATION LIMITED

Executive Summary

Coupen Creation Limited is a newly established micro-entity in the healthcare sector with a modest but positive financial position and adequate liquidity. Given its limited trading history, credit exposure should be limited initially with close monitoring of financial performance and cash flows. Approval is recommended for small credit facilities with regular reviews.

COUPEN CREATION LIMITED - Analysis Report

Company Number: 15424994

Analysis Date: 2025-07-29 18:47 UTC

1. Credit Opinion: APPROVE (with caution) Coupen Creation Limited is a newly incorporated private limited company active since January 2024, operating within the healthcare sector (medical practice, nursing home activities). The company’s initial financials show a positive net asset position and modest working capital, indicating an ability to meet short-term obligations. However, given the company’s infancy and very limited trading history (just over one year), credit exposure should be conservative and monitored closely. Approval is recommended for small credit facilities with periodic review.

2. Financial Strength:

• The balance sheet as of 31 January 2025 shows current assets of £777, primarily cash (£682), with minimal debtors (£95).
• Current liabilities are low at £146, resulting in net current assets of £631 and net assets/shareholders’ funds also of £631.
• The company holds no fixed assets, which suggests limited capital investment so far.
• Share capital is minimal, reflecting initial funding by the sole shareholder and director. Overall, the company’s financial position is stable but very modest in size, consistent with a micro-entity category.

3. Cash Flow Assessment:

• Cash on hand (£682) exceeds current liabilities (£146), providing a comfortable liquidity buffer.
• Debtors are minimal, indicating limited credit sales or short receivables terms.
• The company employs only one person, keeping overheads low.
• No audit was required due to the company’s small size and exemption status. Liquidity is adequate for current operations; however, cash flows will need to be tracked closely as the business scales.

4. Monitoring Points:

• Watch for growth in turnover and profitability over the next 1-2 years to assess sustainability and debt servicing capability.
• Monitor working capital trends, especially debtor days and creditor terms, to ensure ongoing liquidity.
• Track any changes in shareholder funding or capital injections that may affect financial stability.
• Review management actions and any expansion plans that may materially increase financial risk.
• Confirm timely filing of future accounts and confirmation statements to ensure compliance and transparency.