DEJURE CONSULTING LIMITED

Executive Summary

Dejure Consulting Limited is a micro-entity with ongoing negative net assets and net current liabilities, reflecting weak financial health and liquidity constraints. The company’s limited scale and capital deficiency undermine its ability to service credit, leading to a recommendation to decline additional credit facilities at this time. Close monitoring of liquidity and management actions is essential if the credit stance changes.

DEJURE CONSULTING LIMITED - Analysis Report

Company Number: 13560232

Analysis Date: 2025-07-19 12:43 UTC

1. Credit Opinion: DECLINE
   Dejure Consulting Limited demonstrates persistent net current liabilities and negative net assets over the last three reported years, indicating weak financial health and insufficient resources to cover short-term obligations. The company has consistently reported net current liabilities (£442 in 2024 and £579 in 2023), which suggests liquidity pressure. Given the micro-entity scale and minimal asset base, the company’s ability to service additional credit or withstand financial stress is limited. The single director and sole shareholder structure implies reliance on one person with no evident diversification of management or financial backing.

2. Financial Strength:
   The balance sheet reveals a declining trend in current assets from £26,448 in 2021 to £3,559 in 2024 while current liabilities have remained relatively high (£27,192 in 2021 to £4,001 in 2024). Net assets are negative and deteriorating, standing at -£442 in 2024, down from -£579 in 2023 and -£744 in 2021, showing erosion of equity. This indicates the company is operating with a capital deficiency and potentially relying on creditor funding or external support. The absence of fixed assets and minimal retained earnings further exacerbate the weak financial position.

3. Cash Flow Assessment:
   With net current liabilities and shrinking current assets, liquidity is constrained. The company likely faces challenges in generating sufficient operating cash flows to meet short-term liabilities. The micro-entity status and reported employee number of one suggest limited operational scale, which may restrict cash inflows. The absence of audit and reliance on micro-entity provisions provide limited transparency into cash flow details, increasing credit risk. No indication of cash reserves or significant receivables is visible, raising concerns about working capital adequacy.

4. Monitoring Points:

• Monitor quarterly updates on working capital and liquidity ratios to detect any improvement or deterioration.
• Track any new external financing, capital injections, or changes in creditor terms that could affect solvency.
• Review management commentary or director reports for plans addressing the capital deficiency and operational growth.
• Ascertain any changes in ownership or director appointments that may impact governance and financial stewardship.
• Watch for overdue filings or abnormal changes in business activities given the fragile financial status.