Company Number: 13712176

Analysis Date: 2025-07-20 12:53 UTC

1. Credit Opinion:
   DECLINE. The company shows persistent and worsening net liabilities over the last two financial years, indicating an inability to meet short-term obligations. Negative shareholders' funds and net current liabilities suggest financial distress and insufficient capital. There is no evidence of revenue generation or growth, and the company has no employees, which implies limited operational activity and weak business resilience. Without significant turnaround or external support, the risk of default is high.

2. Financial Strength:
   HOST LIVING LTD is classified as a micro-entity with minimal assets and growing liabilities. Net current liabilities increased from £357 in 2022 to £718 in 2023, while net assets deteriorated from -£705 to -£1,066. The company holds negligible current assets (£4 in 2023) against current liabilities of £722. The negative equity position and accruals of £348 indicate ongoing financial obligations not matched by assets, reflecting poor balance sheet health.

3. Cash Flow Assessment:
   The company’s liquidity position is critically weak, with current liabilities vastly exceeding current assets, resulting in negative working capital. No cash or equivalents are reported, and the company is unable to generate internal funds to cover short-term debts. There is no payroll expense due to zero employees, but this does not mitigate the liquidity shortfall. The lack of cash reserves or liquid assets raises serious concerns about the company’s ability to service debt or fund operations.

4. Monitoring Points:

• Monitor any changes in net current assets and net liabilities in subsequent filings.
• Watch for any increase in current assets or cash balances to improve liquidity.
• Track any operational activity or employee hires indicating business scaling.
• Review director and PSC actions for capital injections or restructuring plans.
• Observe any overdue filings or changes in company status signaling distress.