INFRAPRO CONSULTING LTD

Executive Summary

Infrapro Consulting Ltd demonstrates significant financial distress with negative net assets and working capital and has ceased trading shortly after the latest year-end. These factors severely impair its ability to meet credit obligations, leading to a credit recommendation to decline new credit facilities. Continuous monitoring is essential to detect any formal insolvency or recovery developments.

INFRAPRO CONSULTING LTD - Analysis Report

Company Number: 13952007

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

1. Credit Opinion: DECLINE
   Infrapro Consulting Ltd exhibits significant credit risk due to its negative net assets position (£-111,767) and negative working capital (£-111,767) as of 31 March 2024. The company ceased trading at the end of June 2024, indicating operational cessation and inability to generate ongoing revenue to service liabilities. These factors strongly suggest limited capacity to meet debt obligations. Additionally, the absence of employees and deteriorating financial position within two years of incorporation reflect poor business resilience and management challenges.

2. Financial Strength:
   The balance sheet shows current assets of £872,446 (predominantly cash of £757,324) offset by current liabilities of £984,213, resulting in a net current liabilities position of £111,767. Shareholders’ funds are negative by the same amount, indicating that liabilities exceed assets. The sharp increase in liabilities compared to the previous year (2023: £10,644 current liabilities) points to aggressive short-term borrowing or accrued expenses that are not supported by sufficient asset coverage. This erosion of equity and working capital is a critical weakness.

3. Cash Flow Assessment:
   While the company held a substantial cash balance as at the year-end (£757,324), the build-up of current liabilities in excess of current assets suggests significant cash outflows or commitments likely materialized after the reporting date. The cessation of trading shortly after year-end implies that cash flow was insufficient to sustain operations. The lack of employees and accrued liabilities for taxation and social security might indicate operational difficulties and cash flow constraints.

4. Monitoring Points:

• Monitor any potential restructuring or revival plans post cessation of trading.
• Watch for overdue payments or defaults on outstanding creditors and tax obligations.
• Review future filings for evidence of asset disposals or insolvency proceedings.
• Track any director or shareholder changes indicating shifts in control or financial strategy.