Company Number: 14298281

Analysis Date: 2025-07-29 20:43 UTC

1. Credit Opinion: DECLINE
   Dataru Ltd is a very recently incorporated company (August 2022) with no trading activity reported. The latest accounts show net liabilities of £3,239 and no operating revenue or assets, indicating no current ability to service debt or meet financial obligations. The company is entirely controlled by a related entity (Ddhg Limited) and owes a small intercompany loan. With no cash or working capital and no trading history, credit risk is high and repayment capacity is unproven.

2. Financial Strength:
   The balance sheet is very weak with net liabilities of £3,239 as at August 2023, comprising minimal assets (debtors £1) against current liabilities of £3,240 owed to a related party. Shareholder funds are negative, reflecting accumulated losses or initial funding shortfalls. No fixed assets or cash are reported. The capital base is minimal (£90 nominal share capital) and entirely dependent on group support. The company does not have a bank account and is currently non-trading.

3. Cash Flow Assessment:
   There is no evidence of operating cash flow or liquidity. The company has a negative working capital position (-£3,239), no cash or bank balances, and relies on intercompany loans for financing. The absence of trading and no employees confirm that there is no internal cash generation. This lack of liquidity means the company cannot meet short-term liabilities from its own resources.

4. Monitoring Points:

• Trading commencement and revenue generation to establish cash flow.
• Changes in net current liabilities and working capital position.
• Additional capital injections or external funding support.
• Timely filing of accounts and confirmation statements to monitor compliance.
• Any changes in control or director appointments that may affect governance.