FLUENCE LEARN LTD

Executive Summary

Fluence Learn Ltd is financially distressed with negative net assets and poor liquidity, unable to meet current liabilities. The company’s micro-entity status and lack of employees suggest limited operational scale and cash generation. Credit facilities are not advisable without clear evidence of turnaround or capital support.

FLUENCE LEARN LTD - Analysis Report

Company Number: 13187282

Analysis Date: 2025-07-20 18:54 UTC

1. Credit Opinion: DECLINE
   Fluence Learn Ltd shows persistent and significant negative net assets and net current assets over the last three years. The company’s balance sheet reveals ongoing net liabilities (~£12,895 as of 28/02/2024) and current liabilities exceeding current assets, indicating poor liquidity and an inability to meet short-term obligations. These financial weaknesses suggest an inability to service debt or honor credit facilities at this stage. Without evidence of profitable operations or cash flow improvements, credit approval is not recommended.

2. Financial Strength:
   The company’s financial position is weak. Fixed assets are minimal (£2,755), and current assets are negligible (£100), while creditors and current liabilities stand at £15,450. Negative net current assets and net liabilities show the company is insolvent on a balance sheet basis. Shareholders’ funds are negative, reflecting accumulated losses and insufficient capital to support operations. The micro-entity scale and lack of employees further suggest limited operational capacity or business activity.

3. Cash Flow Assessment:
   No cash flow data is provided, but the balance sheet’s negative working capital position strongly implies liquidity stress. The absence of material current assets and the presence of significant current liabilities indicate the company may struggle with day-to-day cash requirements. Without adequate cash reserves or receivables to convert, meeting creditor demands or loan repayments is unlikely without external injections.

4. Monitoring Points:

• Watch for improvements in net current assets and liquidity ratios in future filings.
• Monitor any changes in trade creditors and the management of short-term liabilities.
• Track company’s operating performance and cash flow statements when available.
• Observe any capital injections or financial restructuring that might improve solvency.
• Review director conduct and any changes in management that could indicate strategic shifts.