Company Number: 14739174

Analysis Date: 2025-07-29 12:57 UTC

1. Credit Opinion: APPROVE
   KOPSI TECHNOLOGIES LTD is a recently incorporated micro-entity with a simple capital structure and no audit requirement, reflecting its small scale. The company shows positive net current assets and net assets at the latest year-end, demonstrating the ability to meet short-term obligations. The sole director and 100% shareholder, Ms. Kavitha Sirigireddy, has clear control and is actively involved, which supports strong management oversight. While the company’s financial history is limited due to its age, there are no adverse indicators such as overdue filings or liabilities exceeding assets. Credit approval is recommended at this stage, with standard monitoring.

2. Financial Strength
   The balance sheet at 31 March 2024 shows current assets of £20,329 against current liabilities of £13,314, resulting in net current assets of £7,015. Total net assets and shareholders’ funds are £7,016, indicating a modest but positive equity base. The absence of fixed assets suggests a service-oriented business with low capital intensity, typical for an IT consultancy. The company’s financial position is stable for its size and age, with no signs of over-leverage or liquidity stress.

3. Cash Flow Assessment
   Current assets primarily comprise cash or equivalents given the lack of detail on debtors or stock, supporting liquidity. The net current asset position implies the company can cover its short-term debts comfortably. With only one employee and limited overhead, working capital needs are likely minimal. However, as a start-up, cash flow should be closely monitored to ensure continued operational funding and to support growth initiatives.

4. Monitoring Points

• Monitor future filing timeliness to ensure compliance and avoid penalties.
• Track revenue and profitability trends as the company develops to confirm its capacity to service any increased credit lines.
• Review any changes in director or ownership structure that may affect governance.
• Watch for increases in liabilities or capital expenditures that could strain liquidity.
• Confirm the company’s ability to generate consistent cash inflows to maintain working capital adequacy.