Company Number: 14156353

Analysis Date: 2025-07-29 20:59 UTC

1. Credit Opinion: APPROVE
   Cuyahoga Consulting Ltd demonstrates a solid financial position for a micro-entity operating since mid-2022. The company shows strong net current assets and equity growth indicating good financial stewardship by the sole director and majority shareholder. Absence of debt pressure and positive working capital support its capacity to meet short-term obligations. However, as a newly incorporated and small-scale consulting firm with no employees, the business profile carries some inherent risk typical of start-ups. Approval is recommended with routine monitoring.

2. Financial Strength:
   The balance sheet shows fixed assets of £15,085 and current assets of £89,631 as of September 2024, well covering current liabilities of only £3,979. Net current assets stand at £85,652, up significantly from £44,105 in 2023, reflecting improved liquidity and operational scale. Shareholders’ funds rose sharply from £46,572 to £100,737, evidencing retained profits or capital injection. The absence of long-term liabilities and a positive net asset position indicate a financially stable micro entity with healthy equity backing.

3. Cash Flow Assessment:
   Current assets primarily include cash and receivables, supporting solid liquidity. The low level of current liabilities ensures a strong working capital position with no apparent reliance on external short-term borrowing. The company’s capacity to generate cash internally seems adequate to meet operational needs and potential credit obligations. No audit requirement under micro-entity rules limits visibility into full cash flow dynamics, but available data suggests minimal liquidity risk.

4. Monitoring Points:

• Maintain oversight on revenue growth and profitability trends as the company expands beyond its micro scale.
• Monitor receivables aging and cash conversion cycles to ensure continued liquidity.
• Track any increase in liabilities or external financing that could impact solvency.
• Review director’s management and governance practices given the concentrated control by a single individual.
• Observe market conditions affecting the “other business support service” sector, which could influence future cash flows.