GAMMA QUALITY MARK CONSULTANCY LTD

Executive Summary

Gamma Quality Mark Consultancy Ltd is a very new and small company with a clean and solvent balance sheet, minimal liabilities, and clear director control. While current financial data shows a stable but modest position, the company’s creditworthiness will depend heavily on its ability to grow revenue and maintain liquidity. Cautious approval is recommended with close monitoring of future financial performance and cash flow development.

GAMMA QUALITY MARK CONSULTANCY LTD - Analysis Report

Company Number: 15463930

Analysis Date: 2025-07-29 16:30 UTC

1. Credit Opinion: APPROVE with caution.
   Gamma Quality Mark Consultancy Ltd is a newly incorporated private limited company with minimal financial history, showing positive net current assets and net assets, albeit at a very modest scale (£168). The absence of liabilities beyond short-term creditors and director loans indicates low financial risk at this early stage. However, the company's very limited operating period and small scale require cautious ongoing monitoring. The director’s full ownership and control suggests clear accountability, which is positive for credit risk.

2. Financial Strength:
   The company’s balance sheet is minimal but solvent, with net current assets of £168 and total net assets equating to the same amount. Shareholders’ funds consist of £100 called-up share capital and £68 retained profit. Current liabilities are low (£166), mainly consisting of accruals and a small director loan (£50). No fixed assets or long-term liabilities are recorded. The financial position reflects the company’s start-up phase and small scale, with no indication of financial distress.

3. Cash Flow Assessment:
   Cash at bank is only £334, which is very limited liquidity but sufficient to cover current liabilities of £166 comfortably. The net working capital is positive (£168). Given the lack of employees and presumably limited operating expenses, the company should be able to meet short-term obligations. However, cash resources are tight, and the company’s ability to generate operating cash flow cannot yet be assessed due to its infancy.

4. Monitoring Points:

• Track future filings for evidence of revenue growth and profitability beyond the start-up phase.
• Monitor cash balances relative to current liabilities on an ongoing basis to ensure liquidity adequacy.
• Review director loans and accruals to understand financing needs and timing of repayments.
• Watch for any overdue filings or changes in company status that could signal operational or financial difficulties.
• Assess management’s ability to scale operations and generate sustainable cash flows.