Company Number: 14355818

Analysis Date: 2025-07-20 12:32 UTC

1. Credit Opinion: APPROVE with caution.
   Express Eyebrows & Beauty Ltd is a micro-entity in the hairdressing and beauty treatment sector, with a very recent incorporation date (Sept 2022). The latest accounts to September 2024 show a significant improvement in net assets and working capital compared to prior years, indicating positive financial development. However, limited trading history and small scale operations mean credit exposure should be moderate and closely monitored. The company’s sole director and 100% shareholder, Mrs. Sukhwinder Kaur, appears to maintain good control and compliance with filing deadlines, supporting governance stability.

2. Financial Strength:
   The balance sheet shows net assets increased from £220 in 2023 to £18,206 in 2024, driven by a substantial rise in current assets (£9,734 to £26,835) and a reduction in current liabilities (£17,962 to £5,862). Fixed assets decreased slightly but remain modest at under £10k. Long-term liabilities also fell from £17,962 to £12,583. The company’s net current assets improved notably to £20,973, reflecting a much stronger liquidity position. Overall, the financial position is sound for a micro business, with equity fully positive and improving.

3. Cash Flow Assessment:
   The marked increase in current assets, likely including cash and receivables, alongside a reduction in current liabilities, suggests enhanced liquidity and working capital management. The company’s net current assets position is healthy, implying it can cover short-term obligations comfortably. However, absence of profit and loss data limits cash flow visibility; assumptions rely on balance sheet strength. The small employee base (2) and micro-entity status indicate limited operational complexity and modest capital requirements.

4. Monitoring Points:

• Continued growth in working capital and net assets to confirm positive trajectory.
• Profitability metrics and cash flow statements when available to assess operating cash generation.
• Any changes in director or ownership structure that may affect control or governance.
• Exposure to sector risks such as consumer spending trends in beauty services.
• Timely filing of future accounts and confirmation statements to ensure regulatory compliance.