Company Number: 13549353

Analysis Date: 2025-07-20 16:38 UTC

1. Credit Opinion: APPROVE
   Macauley Owen Ltd demonstrates a strong and improving financial position for a micro-entity in a niche sector (other sports activities). The company is active, solvent, and shows growing net assets and working capital. The single director, who is also the sole shareholder, maintains clear control and has no adverse records. Given the consistent growth in net current assets and absence of overdue filings, the company has capacity to meet short-term liabilities and service modest credit.

2. Financial Strength:
   The balance sheet shows steady growth in net assets from £2,852 in 2021 to £7,964 in 2024. Current assets increased significantly to £9,741 while current liabilities remain low at £1,777, producing a healthy net current asset position of £7,964. There are no long-term liabilities reported, indicating a clean balance sheet with no evident leverage. Shareholders’ funds mirror net assets, confirming all equity financing. The micro-entity size means limited scale but solid financial footing relative to its category.

3. Cash Flow Assessment:
   The working capital is positive and increasing, providing liquidity buffer. The company’s cash and equivalents are likely included in current assets, supporting day-to-day operations and creditor payments. With only one employee and small liabilities, cash flow demands remain low. No audit requirement and exemption filings suggest simple operations and straightforward cash flow. However, absence of detailed profit and loss data limits deeper cash generation analysis.

4. Monitoring Points:

• Continue monitoring net current asset trends to detect any liquidity tightening.
• Watch for any increase in current liabilities or delayed creditor payments that may strain working capital.
• Track director’s ongoing involvement and any changes in control or company strategy.
• Monitor industry conditions in "other sports activities" for impact on revenue and cash flow.
• Ensure timely filing of accounts and returns to avoid compliance risk.