Company Number: 12710939

Analysis Date: 2025-07-29 12:41 UTC

1. Credit Opinion: APPROVE with conditions
   Estate Planning Pro Ltd demonstrates improving financial strength with a positive trend in net assets and net current assets over recent years. The company is micro-sized and has no overdue filings, indicating compliance and stable governance. However, it currently has no employees and limited fixed assets, which suggests a small operational scale. The company’s ability to service debt appears adequate given positive net current assets but should be monitored due to the small scale and limited history. Approval is recommended with conditions to review updated financials annually and monitor liquidity.

2. Financial Strength:
   The balance sheet shows a healthy increase in shareholders’ funds from a negative position at incorporation (-£1,666 in 2020) to £27,760 in 2024. Fixed assets increased modestly to £8,636 in 2024, while current assets remain stable around £47k. Current liabilities have decreased significantly from £46,044 in 2023 to £28,107 in 2024, improving net current assets from £9,417 to £19,124. The company is solvent with total assets exceeding current liabilities by a comfortable margin, indicating good balance sheet health for a micro entity.

3. Cash Flow Assessment:
   Current assets of £47,231 against current liabilities of £28,107 provide a net working capital cushion of £19,124, suggesting sufficient short-term liquidity to meet obligations. The absence of employees may reduce cash outflows, but it also raises questions about operational capacity to generate ongoing cash flow. There is no detailed cash flow statement, so assessment is limited to balance sheet liquidity. It is recommended to confirm ongoing cash inflows from operations or related parties to ensure continued liquidity.

4. Monitoring Points:

• Confirm operational cash flow generation or sources sustaining liquidity given zero employees in the latest year.
• Watch current liabilities closely for any upward trend that could erode working capital.
• Monitor any changes in director appointments or ownership structure that could impact governance and control.
• Review next annual accounts upon filing to assess continued financial improvement or any signs of stress.