LUCETTA AESTHETIC'S LIMITED

Executive Summary

Lucetta Aesthetic's Limited demonstrates minimal financial resources with persistent negative working capital and no operational activity. The company's current financial position and lack of cash flow capacity do not support credit extension. Without significant changes in trading performance or financial structure, credit facilities cannot be justified at this time.

LUCETTA AESTHETIC'S LIMITED - Analysis Report

Company Number: 13495191

Analysis Date: 2025-07-29 12:25 UTC

1. Credit Opinion: DECLINE
   Lucetta Aesthetic's Limited shows a very weak financial position with minimal net assets (£100) and persistent net current liabilities (-£100) over four years. There is no evidence of trading activity or revenue generation, as the average number of employees is zero, and the profit and loss account has not been filed. The company appears dormant in operational terms, relying solely on a nominal investment in a subsidiary. Given these factors, the company lacks the capacity to service any credit facility or debt, and the financial statements do not demonstrate viable business operations or cash flow generation.

2. Financial Strength:
   The balance sheet is extremely thin with total net assets of only £100, represented entirely by an investment in a subsidiary. Current liabilities stand at £100, creating a working capital deficit of £100 consistently over four years. There are no reported fixed assets or tangible resources. The company’s equity base is minimal and unchanged, indicating no capital injections or retained earnings. The absence of turnover and P&L data suggests no trading profits or cash reserves to support financial obligations. This financial structure is not robust and carries high risk in terms of solvency and going concern.

3. Cash Flow Assessment:
   The company reports net current liabilities and no working capital buffer, implying negative liquidity. There are no employees or operational expenses disclosed, which suggests that the company may be inactive or non-trading. The lack of cash, debtors, or other current assets means it is unable to generate or manage positive cash flow internally. Without any indication of incoming cash flows or external funding, the company cannot meet short-term liabilities nor provide assurance of repayment capacity.

4. Monitoring Points:

• Confirmation of trading status and revenue generation in future filings.
• Any changes in working capital or asset base that could improve liquidity.
• Directors’ plans for capital injection or operational development.
• Timely submission of profit and loss accounts to assess future profitability.
• Watch for any director or shareholder changes that might affect control or financial support.