G.T SECURITIES LIMITED

Executive Summary

G.T Securities Limited presents a strong credit profile supported by substantial cash reserves, positive net current assets, and growing equity. The company has demonstrated consistent financial improvement with no overdue filings or operational concerns. Approval for credit facilities is recommended, subject to standard monitoring of liquidity and related party transactions.

G.T SECURITIES LIMITED - Analysis Report

Company Number: 12748977

Analysis Date: 2025-07-29 14:42 UTC

1. Credit Opinion: APPROVE
   G.T Securities Limited demonstrates a healthy liquidity position and an improving balance sheet with no overdue filings or signs of financial distress. The company’s net current assets have increased significantly over recent years, indicating prudent management of short-term liabilities and strong cash reserves. The absence of debt beyond current liabilities and consistent shareholder equity growth supports confidence in its ability to service credit facilities. No adverse director conduct or operational risks are evident.

2. Financial Strength:
   The company’s balance sheet shows total assets less current liabilities of £190,985 as of July 2024, up from £157,691 in 2023, reflecting a positive financial trajectory. Shareholders’ funds (equity) increased accordingly, demonstrating retained earnings growth and capital stability. The company holds minimal fixed assets (only £21) and no long-term liabilities, which indicates a low-risk structure but also limited asset backing. The equity base and net current assets sufficiently cover short-term obligations, indicating sound financial strength for its size.

3. Cash Flow Assessment:
   Cash at bank stands at £243,204 with no debtors recorded in the latest year, reflecting strong immediate liquidity and cash management. Current liabilities are relatively modest at £52,240, resulting in net current assets of £190,964. The company’s working capital position is robust, supporting operational flexibility and capacity to meet short-term commitments without liquidity strain. The absence of external borrowing reduces financial risk but also suggests reliance on internal cash generation or shareholder funding.

4. Monitoring Points:

• Monitor ongoing cash flow from operations to ensure continued liquidity, especially given no recorded trade receivables in the latest period.
• Review any changes in related party transactions or intercompany balances, as the company had £100,000 owed by group undertakings previously, now written off or settled.
• Track any increase in current liabilities or emergence of longer-term debt that could affect liquidity ratios.
• Observe the company’s ability to maintain or grow retained earnings to sustain shareholder funds.