GILL AGGREGATES GROUP LTD

Executive Summary

Gill Aggregates Group Ltd shows signs of financial fragility with negative working capital and minimal equity, typical of a non-trading holding company. The absence of operational data and profit figures points to a company in a pre-operational or dormant phase, facing liquidity risks. Strengthening capital structure and clarifying operational plans are essential to improve its financial wellness and future viability.

GILL AGGREGATES GROUP LTD - Analysis Report

Company Number: 13551947

Analysis Date: 2025-07-20 17:26 UTC

Financial Health Assessment for Gill Aggregates Group Ltd

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1. Financial Health Score: D

Explanation:
Gill Aggregates Group Ltd exhibits a fragile financial condition with minimal asset base, persistent negative working capital, and negligible equity. The company’s financials show very low fixed assets (£200) and net assets (£100), and current liabilities (£100) consistently exceed current assets by the same amount, indicating liquidity stress. The lack of significant operational data and absence of profit/loss figures restricts a full assessment, but the available snapshot points to a start-up or holding company with limited financial robustness and potential cash flow constraints.

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2. Key Vital Signs

Metric	2024 Value	Interpretation
Fixed Assets	£200	Very low asset base; likely holding investments
Current Liabilities	£100	Small but exceeds current assets
Net Current Assets	-£100	Negative working capital—symptom of liquidity strain
Net Assets (Equity)	£100	Extremely thin equity cushion
Share Capital	£100	Minimal capital invested
Employee Count	0	No operational workforce, possibly non-trading
Profit & Loss Account	Not filed	No profit/loss data available; no operational insight

Interpretation:

• Negative working capital is a classic symptom of financial stress; the company does not hold enough short-term assets to cover its short-term liabilities.
• The fixed assets are minimal and entirely investments, suggesting this company functions mainly as a holding entity rather than an operational business generating revenue.
• Net assets and shareholders' funds are very small, indicating a limited buffer to absorb losses or finance growth.
• Absence of employees and profit/loss filing implies no active trading or income generation.
• The company is compliant with filing deadlines, which is a positive sign in governance.

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3. Diagnosis

The financial "vital signs" of Gill Aggregates Group Ltd reveal a company in a pre-operational or holding phase, with very limited capital and no evident trading activity. The persistently negative net current assets indicate an inability to cover short-term obligations from current assets, a “symptom of distress” in liquidity management.

The company’s financial statements are minimalistic, with no declared profit or loss, no staff, and a negligible asset base apart from a small investment. This profile is typical of a holding company or a dormant entity that has yet to ramp up operations or generate cash flow.

Given the lack of operational data, the company’s financial health is fragile and highly dependent on the underlying investments or group structure it supports. Without active revenue streams or cash flow generation, the company risks being unable to meet obligations if liabilities increase or if external funding is not available.

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4. Recommendations

To improve financial wellness and strengthen the company’s financial health, the following actions are recommended:

1. Improve Liquidity Position:

   • Inject additional working capital to eliminate negative net current assets. This could be through shareholder loans or equity funding.
   • Monitor and manage short-term creditors to avoid liquidity crunches.

2. Operational Clarity and Profitability:

   • If the company plans to commence trading, develop a clear business plan and budgeting process to generate revenue and profits.
   • File full accounts including profit and loss statements to provide transparency on operational performance.

3. Asset Utilisation and Investment Review:

   • Review the current investments for impairment or potential to generate returns.
   • Consider diversifying asset base or expanding into active operations to create cash inflows.

4. Governance and Compliance:

   • Continue timely filings to maintain regulatory compliance.
   • Maintain accurate records of control and ownership, especially given the trust-held shares.

5. Strategic Financial Planning:

   • Engage in cash flow forecasting and risk assessment to anticipate future financial needs.
   • Explore funding options if expansion or operational activities are planned.

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Medical Analogy Summary

Gill Aggregates Group Ltd's financial health is akin to a patient with very low blood pressure and weak pulse—financially fragile with symptoms of liquidity distress (negative working capital) and minimal reserves (equity). The company currently exhibits no active metabolism (no trading, no employees), relying on a small investment “organ” to sustain itself. Without intervention—capital injection or operational activation—the prognosis remains guarded, with risk of financial collapse if liabilities increase or funding ceases.

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