D SUTHERLAND SUPPORT SERVICES LTD

Executive Summary

D SUTHERLAND SUPPORT SERVICES LTD is a micro-entity with a weak financial position characterized by persistent negative net assets and minimal turnover. The company’s limited working capital and lack of profitability indicate high credit risk and insufficient capacity to service debt. Credit extension is not recommended until there is clear evidence of financial improvement and operational growth.

D SUTHERLAND SUPPORT SERVICES LTD - Analysis Report

Company Number: SC721669

Analysis Date: 2025-07-29 17:40 UTC

1. Credit Opinion: DECLINE
   D SUTHERLAND SUPPORT SERVICES LTD shows very weak financial health with consistent net current liabilities and negative net assets since incorporation. The company has minimal turnover (£13,597 in the latest full year) and negligible working capital, indicating limited ability to service debt or absorb financial shocks. The business is in its early stage with a sole director/shareholder controlling 25-50% ownership, but there is no evidence of strong financial stewardship or growth trajectory. Given the micro size and ongoing losses reflected in negative equity, extending credit would pose a high risk.

2. Financial Strength:
   The balance sheet reports net current liabilities of £31 as of 31 January 2024, a slight improvement from £38 negative the prior year but still negative. Total assets are minimal (£1,609 current assets mainly cash or receivables), and there are no fixed assets. Shareholders’ funds remain negative, reflecting accumulated losses or initial funding shortfall. The company employs one person (likely the director) and operates in a low-margin support services sector. Overall, the financial position is fragile with little buffer to meet obligations.

3. Cash Flow Assessment:
   The company’s current liabilities slightly exceed current assets, signaling working capital constraints and potential liquidity challenges. The minimal turnover and negative net assets suggest limited cash inflows and possibly reliance on director loans or external funding to meet short-term obligations. No off-balance-sheet liabilities are disclosed. Without additional capital injection or improved operational cash flow, the company is unlikely to sustainably cover debts or finance growth.

4. Monitoring Points:

• Improvement in net current assets and move into positive net equity
• Growth in turnover and profitability metrics in next filings
• Cash flow trends and ability to reduce current liabilities
• Changes in ownership/control that could influence financial strategy
• Timely submission of accounts and confirmation statements to avoid compliance risks