Company Number: 13515929

Analysis Date: 2025-07-20 17:35 UTC

1. Credit Opinion: APPROVE
   I & S GROUP LIMITED shows strong liquidity and solid net asset growth over the last three years. The company maintains a clean balance sheet with negligible current liabilities and substantial net current assets, indicating an excellent ability to meet short-term obligations. While the company is relatively young and classified as a micro-entity with no employees, its financial trajectory is positive. The directors appear to manage finances conservatively, and there are no red flags such as overdue filings or director disqualifications. Given these factors, the company presents a low credit risk suitable for lending or credit extension.

2. Financial Strength:
   The balance sheet as of 31 July 2024 shows current assets of £3.57 million against minimal current liabilities (£1,431), yielding net current assets of approximately £3.56 million and net assets of the same amount. This represents growth from £2.91 million net assets in the prior two years. The capital base is strong relative to the micro-entity size, indicating good financial strength and equity support. Lack of fixed assets or long-term liabilities simplifies the risk profile, but also suggests the company’s assets are primarily liquid or short-term in nature.

3. Cash Flow Assessment:
   The company’s liquidity position is robust with current assets far exceeding current liabilities, signaling excellent short-term cash flow and working capital management. The absence of employees suggests low operating expenses. Although detailed profit and loss data is not provided, the steady increase in net assets and current assets implies sound cash inflows. The low level of creditors due within one year further reduces short-term liquidity risk.

4. Monitoring Points:

• Maintain oversight of cash balances and working capital to ensure liquidity remains strong as the company grows.
• Monitor any changes in liabilities or introduction of debt that could affect leverage or liquidity.
• Review future accounts filings for revenue and profitability trends to confirm ongoing financial health.
• Watch for any changes in ownership or director status that might impact governance or financial stewardship.