MABEL AND MOOSE LTD

Executive Summary

Mabel and Moose Ltd exhibits a sound financial position with strong liquidity and steadily increasing equity, supporting its capacity to service debt. The company’s low current liabilities and positive working capital demonstrate effective financial management and resilience. Credit approval is recommended with routine monitoring of liquidity and operational performance.

MABEL AND MOOSE LTD - Analysis Report

Company Number: SC681242

Analysis Date: 2025-07-29 20:52 UTC

1. Credit Opinion: APPROVE

Mabel and Moose Ltd demonstrates a solid financial position with positive net current assets and consistent growth in shareholders' funds over the past three years. The company maintains a healthy liquidity position with cash balances significantly exceeding current liabilities, indicating strong capability to meet short-term obligations. The absence of overdue filings and an active company status further support creditworthiness. The single director/owner shows consistent stewardship, and there is no indication of financial distress or operational risks. Given the small scale and niche service activity, the financials suggest manageable risk for credit extension.

2. Financial Strength:

The company’s balance sheet reflects a healthy position with shareholders’ funds increasing steadily from £37,464 in 2020 to £53,988 in 2023. Net current assets have doubled from £26,226 to £53,820 in the same period, driven by cash accumulation and reduction in current liabilities from £27,877 to £4,849. Tangible fixed assets are minimal (£168) and largely depreciated, implying limited capital expenditure or asset risk. The company’s low share capital (£13) is typical of small private companies and does not impact financial strength. Overall, the balance sheet shows strong equity backing and low gearing risk.

3. Cash Flow Assessment:

Mabel and Moose Ltd maintains a strong liquidity position with cash reserves of £58,669 at the last year-end, comfortably covering current liabilities of £4,849. The reduction in current liabilities, especially other creditors, from £8,959 in 2022 to zero in 2023, indicates improved working capital management and reduced short-term creditor risk. The company’s net current assets position confirms ample short-term resources to meet operational and financial commitments. The stable cash balances year-on-year suggest consistent operational cash generation without reliance on external financing.

4. Monitoring Points:

• Watch for any significant increases in current liabilities that could strain liquidity.
• Monitor changes in cash flow patterns, particularly if cash reserves decrease materially.
• Observe any alterations in ownership or director composition that may impact governance.
• Track underlying profitability trends once income statements become available, as current data is limited to balance sheet snapshots.
• Keep an eye on any expansion in fixed assets or debt that could affect capital structure and risk profile.