JAMES TANNER PROPERTIES LIMITED

Executive Summary

JAMES TANNER PROPERTIES LIMITED is a dormant micro-entity with minimal financial substance, reflected in a nominal net asset base and lack of operational activity. The company shows no evidence of income generation or cash flow capacity, rendering it unsuitable for credit extension. Close monitoring is recommended should the company's status or financial position materially change.

JAMES TANNER PROPERTIES LIMITED - Analysis Report

Company Number: 12524434

Analysis Date: 2025-07-29 12:41 UTC

1. Credit Opinion: DECLINE
   JAMES TANNER PROPERTIES LIMITED shows minimal financial activity and very limited scale, classified as a micro-entity with dormant company SIC code. The company’s net assets stand at only £1, with negligible current assets (£767) and small current liabilities (£286). Its balance sheet primarily reflects accruals and deferred income balancing out current assets, indicating no substantive trading or operational cash flows. There is no evidence of income generation, profitability, or capacity to service debt. The absence of employees and the dormant classification suggest the business is inactive or a holding entity without recurring revenue streams. Lending or extending credit is not advisable given the lack of financial substance and operational activity.

2. Financial Strength:
   The balance sheet is extremely weak and minimalistic. The company holds only a nominal share capital of £1 and net assets equal to that amount, which is the bare minimum required for a private limited company. Current assets are under £1,000 and mainly offset by similar levels of liabilities and deferred income, leading to a neutral net asset position. No fixed assets or tangible resources are reported. This suggests no substantive capital base or accumulated reserves. The company’s financial position is essentially a shell with no equity cushion, making it financially fragile and unable to absorb shocks.

3. Cash Flow Assessment:
   Liquidity is very limited with current assets at £767 and current liabilities at £286 (excluding accruals/deferred income). This gives positive net current assets of £481, but this is largely offset by accruals/deferred income (£480), indicating funds are not freely available. There is no indication of operating cash flows, earnings, or working capital turnover. With no employees and dormant status, cash inflows are likely minimal or non-existent. The company’s ability to generate cash to meet obligations or fund operations is highly questionable.

4. Monitoring Points:

• Monitor any change in trading status from dormant to active and associated financial statements for evidence of income and cash flow generation.
• Watch for increases in current assets, especially cash or receivables, indicating operational activity.
• Track changes to liabilities and accruals that might represent contingent obligations or new financial commitments.
• Review director and shareholder activity for any indications of restructuring or capital injections.