FLINT INVESTMENTS AND DEVELOPMENTS LIMITED

Executive Summary

FLINT INVESTMENTS AND DEVELOPMENTS LIMITED is a small real estate letting business with persistent negative net assets and worsening liquidity over recent years. Its current financial profile shows poor ability to meet short-term debts and no clear path to profitability or capital strengthening. Due to these risks, credit facilities cannot be recommended at this time without significant improvement in financial health and cash flow.

FLINT INVESTMENTS AND DEVELOPMENTS LIMITED - Analysis Report

Company Number: 12541449

Analysis Date: 2025-07-29 14:37 UTC

1. Credit Opinion: DECLINE
   FLINT INVESTMENTS AND DEVELOPMENTS LIMITED exhibits persistent negative net assets and shareholders’ funds over the last four years, indicating an ongoing capital deficiency. The company’s net current liabilities position is worsening (£-5,468 in 2023 from £-4,304 in 2020), showing poor short-term liquidity. The very low cash balance (£132 in 2023) combined with current liabilities exceeding current assets by a significant margin raises serious doubts about its ability to meet short-term obligations or service any new credit facilities. The company’s business activity in real estate letting has not generated visible profitability or cash flow improvements, and the small scale (one employee, minimal share capital) increases vulnerability. Given these factors and no evidence of strengthened financial stewardship, credit risk is high.

2. Financial Strength:
   The balance sheet reveals a small, capital-weak company with no fixed assets reported and net liabilities of £5,468 at the last year end. The shareholder funds remain negative and deteriorating, indicating accumulated losses not covered by equity injections. The company relies heavily on short-term creditors, with current liabilities of £10,600 vastly exceeding current assets of £5,132. The modest debtors balance (£5,000) is insufficient to offset creditors, and cash reserves have almost depleted. This weak financial base limits the company’s buffer against operational or economic shocks.

3. Cash Flow Assessment:
   Cash flows appear strained given the cash at bank dropped sharply from £5,571 in 2022 to £132 in 2023. Working capital is negative and worsening, which implies the company may be dependent on creditor financing or external injections to maintain operations. The presence of accruals and other creditors close to £10,600 indicates near-term payment obligations that are not matched by liquid assets. The company’s current cash and receivables position suggests limited liquidity and poor short-term financial flexibility.

4. Monitoring Points:

• Net current asset position and cash balances on future filings to assess any improvement in liquidity
• Profit and loss trends and any evidence of operational cash generation
• Changes in creditor profile, especially related party or short-term borrowings
• Director conduct and management actions to rectify capital deficiency
• Timeliness and completeness of future filings as a sign of governance