ENDGAME GUIDANCE LTD

Executive Summary

Endgame Guidance Ltd is a newly established micro-entity with a solid equity base and positive net working capital, demonstrating initial financial stability. Despite very low turnover and no employees, the company currently shows no signs of financial distress and sufficient liquidity to meet obligations. Credit approval is recommended with modest exposure and ongoing monitoring of revenue development and liquidity metrics.

ENDGAME GUIDANCE LTD - Analysis Report

Company Number: SC750550

Analysis Date: 2025-07-29 13:06 UTC

1. Credit Opinion: APPROVE
   Endgame Guidance Ltd is a very recently incorporated micro-entity company, currently active and solvent. Their financial statements show a positive net asset position and a growing balance sheet from £527 to £5,088 within the first two years, indicating some capital injection or asset acquisition. Although turnover is minimal (£664 in 2023) and no employee payroll is reported, the company holds positive working capital and no overdue filings. Given the small scale and early stage, credit exposure should be modest and closely monitored. Directors have full control and no adverse records are noted.

2. Financial Strength:
   The company’s balance sheet as of 30 November 2024 reports fixed assets of £1,439 and current assets of £4,508 against current liabilities of £859, yielding net current assets of £3,649. Total net assets stand at £5,088, a significant increase from £527 in the prior year. Shareholders’ funds match net assets, indicating no hidden liabilities or off-balance sheet concerns. The capital structure appears sound for a micro-entity with no debt financing reported, reflecting a strong equity base relative to liabilities.

3. Cash Flow Assessment:
   Current assets primarily consist of cash or equivalents and receivables, given the micro-entity nature, and the company shows positive net working capital of £3,649. Current liabilities are low and manageable. Although turnover is very low and no employees are reported, the company’s liquidity position is adequate to meet near-term obligations. Cash flow generation is not fully disclosed, but the healthy working capital suggests no immediate liquidity risk.

4. Monitoring Points:

• Track revenue growth and diversification beyond minimal turnover to ensure increasing cash inflows.
• Monitor any increase in liabilities or new debt facilities that could impact liquidity.
• Review directors’ activities and credit behavior, given the close control by two individuals.
• Watch for any changes in filing status or overdue returns as an indicator of operational or financial stress.
• Assess business model viability and market conditions affecting the consultancy services sector (SIC codes 74909 and 70229).