Company Number: 15076553

Analysis Date: 2025-07-20 14:40 UTC

1. Credit Opinion: APPROVE
   Epoch 8 Limited demonstrates a solid financial footing for a micro-entity in its first financial year, with a positive net asset position and sufficient working capital to meet short-term obligations. The company is active, with no overdue filings or indication of financial distress. The director holds full control and appears committed to compliance and governance. Given these factors, the company is assessed able to service credit facilities, subject to normal lending terms and monitoring.

2. Financial Strength:
   The balance sheet shows net assets of £142,431 and net current assets (working capital) of £143,231 as of 31 August 2024. Current assets of £216,253 comfortably cover current liabilities of £73,022, indicating good liquidity and no immediate solvency concerns. The company’s equity base is robust for a micro-entity, reflecting initial capital or retained profits. There are no fixed assets reported, consistent with a consultancy service business model.

3. Cash Flow Assessment:
   Current assets primarily comprise cash or equivalents and receivables, supporting liquidity. The absence of long-term liabilities and accruals/deferred income of only £800 suggests the company has low financial leverage and limited creditor pressure. Working capital is positive, and the company’s cash flow position appears stable to meet operational and debt service needs. However, as a newly incorporated entity with a single employee (director), cash flow trends should be monitored as operations scale.

4. Monitoring Points:

• Track receivables aging and cash conversion cycle to ensure liquidity remains strong.
• Monitor any increase in current liabilities or accruals that could strain working capital.
• Review annual turnover and profitability trends as the company grows beyond micro-entity thresholds.
• Observe director conduct and governance compliance, especially as the sole controlling party.
• Watch for any changes in business activity or market conditions affecting management consultancy demand.