JB SURGERY LTD

Executive Summary

JB Surgery Ltd is financially healthy for its startup stage, demonstrating positive liquidity and equity with no compliance issues. The company’s micro status and early life cycle suggest cautious optimism, with a strong foundation but the need to focus on growth and reserve building. Maintaining prudent cash flow management and governance practices will support ongoing financial wellness.

JB SURGERY LTD - Analysis Report

Company Number: 15169990

Analysis Date: 2025-07-20 19:15 UTC

Financial Health Assessment for JB Surgery Ltd

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1. Financial Health Score: B

Explanation:
JB Surgery Ltd, a micro-entity incorporated less than a year ago, shows a solid foundation with positive net assets and working capital. The financials indicate a stable start with no apparent distress. However, the limited operating history and low asset base moderate the rating to a B. With prudent management, it can develop into an A-rated company.

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2. Key Vital Signs

Metric	Value	Interpretation
Current Assets	£17,500	Represents available short-term resources such as cash or receivables, indicating liquidity.
Current Liabilities	£4,991	Short-term obligations due within a year; manageable relative to assets.
Net Current Assets (Working Capital)	£12,509	Positive and healthy buffer, showing ability to meet short-term liabilities.
Net Assets (Equity)	£11,969	Indicates the company’s residual value after liabilities; positive equity is a sign of financial stability.
Average Number of Employees	1 (including the director)	Reflects a very small operation consistent with micro company status.
Account Status	Up to date and not overdue	Compliance with filing deadlines reflects good governance.

Medical analogy: The company’s "vital signs" such as liquidity and equity are akin to a patient’s blood pressure and heart rate being within normal ranges—signs of a healthy financial pulse.

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3. Diagnosis

JB Surgery Ltd is in the early stages of its business life cycle, having been incorporated in September 2023 and filing first accounts for the year ending September 2024. The financial statements show a sound financial posture with positive net current assets and net equity, indicating no immediate liquidity or solvency concerns—a "healthy cash flow" environment for a startup phase.

The micro-entity status means the company benefits from simplified reporting but has limited financial scale. The capital base, while modest (£11,969), is sufficient for current operations, and the working capital surplus suggests the company can cover short-term debts without strain.

The company is wholly owned and controlled by Mrs. Jennifer Ann Berger, who also acts as director, which can streamline decision-making but may also concentrate risk in a single individual. No signs of distress, overdue filings, or financial red flags appear.

Given the company’s newness, the primary "symptom" to monitor is the ability to generate sustained revenue and build reserves over time. The lack of long-term assets or significant liabilities reflects early-stage development rather than operational weakness.

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4. Recommendations

• Maintain Strong Working Capital Management: Continue to monitor cash flow closely to ensure ongoing ability to meet liabilities as the business grows.

• Build Financial Reserves: As profits emerge, consider retaining earnings to strengthen equity and provide a cushion against unforeseen challenges.

• Plan for Growth: Develop a financial forecast aligned with business objectives to anticipate funding needs or investment in assets.

• Governance and Compliance: Keep filings timely and maintain transparent records to preserve regulatory compliance and stakeholder confidence.

• Risk Diversification: Explore options to diversify ownership or introduce additional directors/advisors to reduce single-person dependency risk.

• Consider Audit Exemption Benefits: Continue leveraging micro-entity reporting advantages while ensuring robust internal controls.

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