HUJU LIMITED

Executive Summary

HUJU LIMITED is an early-stage micro-entity with a clean balance sheet and no liabilities, reflecting a safe but very limited financial position. While it currently shows positive working capital, the lack of operating history and revenue generation warrants cautious credit extension under monitoring conditions. The company’s ability to establish trading activity and build financial strength will be key to future creditworthiness.

HUJU LIMITED - Analysis Report

Company Number: 14495676

Analysis Date: 2025-07-29 20:51 UTC

1. Credit Opinion: CONDITIONAL APPROVAL
   HUJU LIMITED is a very recently incorporated micro-entity with minimal financial history, showing a modest net asset base (£769) and no liabilities. Its current asset position is positive, with net current assets of £925 and no current liabilities, indicating an absence of short-term debt. However, the company has no fixed assets and no reported turnover or profits yet, reflecting an early-stage business with limited trading history. The single director and 100% shareholder, Samantha Holyer, brings management continuity but the business scale and financial data are insufficient for full credit approval without conditions. Credit should be extended cautiously and monitored closely as the company develops trading activity and builds financial strength.

2. Financial Strength:
   The balance sheet is very modest in size, with total assets less current liabilities of £926 and net assets of £769. There are no external creditors or long-term liabilities, which reduces financial risk exposure. The company holds no fixed assets, indicating limited capital investment so far. A small provision of £157 is noted but not material. The capital structure is entirely equity-based, with share capital called up of £1. Overall, the financial position is stable but very limited in scale, consistent with a start-up micro-entity.

3. Cash Flow Assessment:
   Current assets of £925 (likely comprising cash or equivalents) exceed current liabilities of zero, resulting in positive working capital of £925. This suggests the company can meet short-term obligations comfortably. However, the lack of turnover or profit implies that cash inflows are minimal or non-existent, potentially from initial capital contributions. The absence of employees and fixed assets further suggests limited operating activity to date. Cash flow risk is low currently due to no liabilities, but future liquidity will depend heavily on the company's ability to generate revenues and manage expenses as it commences trading.

4. Monitoring Points:

• Progress on generating revenue and profitability in subsequent accounting periods.
• Maintenance of positive working capital and cash flow as business activity increases.
• Changes in liabilities or credit exposure, including trade creditors or borrowings.
• Management of provisions and any emerging contingent liabilities.
• Continued compliance with filing deadlines and transparency in reporting.
• Any changes in ownership or management that may impact governance or control.