Company Number: 13112803

Analysis Date: 2025-07-20 14:51 UTC

1. Credit Opinion: APPROVE. Little Oakes Limited is a micro-entity operating in pre-primary education with a stable and positive financial position. The company shows strong net current assets and net assets with no overdue filings or signs of financial distress. The director has maintained compliance and the business appears well-managed with adequate liquidity to cover short-term obligations. Given the sector and scale, the company demonstrates sufficient capability to service any modest credit facilities.

2. Financial Strength: The company’s balance sheet shows net assets of £49,356 as of 31 July 2024, consistent with the previous year (£50,276). Fixed assets have decreased from £9,000 to £5,400, while current assets increased from £53,402 to £59,879, improving liquidity. Current liabilities remain modest at £16,113, yielding a strong net current asset position of £43,956. Shareholders’ funds fully match net assets, indicating no hidden liabilities. The financial structure reflects a healthy equity base relative to liabilities typical for a micro company.

3. Cash Flow Assessment: Current assets, mainly cash and short-term receivables, comfortably exceed current liabilities suggesting adequate working capital and liquidity to meet short-term commitments. The company employs 8 staff, which aligns with micro entity classification and indicates manageable payroll obligations. No off-balance sheet liabilities were disclosed. Overall, the liquidity position is sound, reducing risk of cash flow strain.

4. Monitoring Points:

• Monitor revenue growth and profitability trends as they become available to assess ability to increase reserves.
• Watch for any increases in current liabilities or reductions in cash balances that could pressure liquidity.
• Review director and management continuity and any changes in operational scale or staffing.
• Confirm timely filing continues and no contingent liabilities arise, particularly given the company’s young age.