GRESHAM HOLDINGS LIMITED

Executive Summary

Gresham Holdings Limited is a newly formed holding company with minimal financial substance and no demonstrated ability to generate cash flow or profits. Its balance sheet is nominal, consisting only of initial share capital and minimal debtors, providing no comfort for credit exposure. Credit facilities are not recommended until the company shows meaningful financial activity and operational viability.

GRESHAM HOLDINGS LIMITED - Analysis Report

Company Number: 14372287

Analysis Date: 2025-07-20 14:38 UTC

1. Credit Opinion: DECLINE
   Gresham Holdings Limited is a very newly established holding company with minimal financial history and extremely limited assets and equity (£100 net assets consistently over 3 years). The absence of meaningful operational data, profit and loss figures, and cash reserves presents a high risk in terms of its ability to service debt or meet commercial obligations. The company’s balance sheet is essentially nominal with no indication of cash flow generation or trading activity. This lack of financial substance and operating track record does not support extending credit facilities at this stage.

2. Financial Strength:
   The company shows a static financial position with net assets of only £100, representing the called-up share capital. Current assets and net current assets are also nominal at £100, consisting solely of debtors, with no fixed assets or cash reported. The balance sheet does not reflect any working capital beyond the initial share capital. The consistency of these figures over three years suggests no growth or asset accumulation. Overall, the financial strength is negligible and provides no cushion against financial stress.

3. Cash Flow Assessment:
   No cash or cash equivalents are reported, and debtors are minimal at £100. There is no evidence of operational cash inflows or outflows. The company has not provided profit and loss accounts, citing small company exemptions, so cash flow generation from operations cannot be assessed. Given the nature as a holding company with nominal balances, liquidity appears insufficient to support any borrowing or operational expenses beyond the initial capital.

4. Monitoring Points:

• Monitor future filings for substantive changes in assets, liabilities, and cash balances indicating operational activity.
• Review profit and loss accounts when filed to assess revenue generation and expense management.
• Track changes in debtors and creditors to understand working capital dynamics.
• Assess any new investments or acquisitions that might strengthen the financial position.
• Monitor directors’ conduct and any changes in ownership or control that could affect governance or credit risk.