MAKING UP LTD

Executive Summary

MAKING UP LTD operates as a micro-entity in the competitive and capital-intensive UK motion picture production sector. Its current financials reveal significant liquidity and solvency challenges relative to typical industry standards, reflecting difficulties commonly faced by small, early-stage producers. To improve its position, the company will need to secure sustainable financing and build a pipeline of commercially viable projects to navigate industry headwinds and capitalize on growth opportunities.

MAKING UP LTD - Analysis Report

Company Number: 13059696

Analysis Date: 2025-07-20 13:12 UTC

1. Industry Classification
   MAKING UP LTD operates within the "Motion picture production activities" sector, classified under SIC code 59111. This sector is characterized by companies engaged in producing motion pictures, television programs, video productions, and related content. It is a creative and capital-intensive industry where revenues are often project-based, and firms range from small independent producers to large studios. Key industry characteristics include high volatility in cash flows, reliance on intellectual property, and exposure to changing consumer preferences and technological innovation such as streaming platforms.

2. Relative Performance
   As a micro-entity, MAKING UP LTD’s financial metrics show a position well below typical industry benchmarks. The company reported net liabilities of £23,940 as of 31 December 2023, with current liabilities (£24,663) vastly exceeding current assets (£11), indicating a working capital deficit and short-term liquidity challenges. Fixed assets are minimal (£712), reflecting limited investment in long-term production equipment or property. In contrast, even small motion picture production companies often maintain positive net current assets or at least a balanced working capital position due to project advances or financing. MAKING UP LTD’s persistent net liabilities over four years reflect ongoing operational or financing deficits, unusual for a company seeking to scale or sustain production activities.

3. Sector Trends Impact
   The UK motion picture production sector has experienced significant disruption and opportunity shifts in recent years. Key trends include:

• Growing demand for digital content driven by streaming platforms, increasing production opportunities but also intensifying competition.
• Rising production costs, particularly in talent and technology, placing pressure on small producers.
• Access to funding is critical; many micro and small companies rely on grants, co-productions, or pre-sales for cash flow.
• The sector also faces uncertainty from regulatory changes and post-Brexit impacts on cross-border collaboration.
  Given these trends, MAKING UP LTD’s financial position suggests difficulty in capturing sufficient funding or revenues to offset costs, a common challenge for new entrants or niche producers without established distribution or financing networks.

4. Competitive Positioning
   MAKING UP LTD appears to be a niche or early-stage player in the motion picture production sector. Strengths include ownership and control centralized under one director with a producer background, which can facilitate agile decision-making. However, the company’s severe net liabilities and negative working capital highlight significant financial vulnerability compared to typical competitors who maintain at least break-even or positive equity positions. The lack of diversification in assets and presumably limited production output constrains competitive positioning against established firms with stronger balance sheets, better access to capital, and broader distribution channels. Without strategic partnerships, additional capital injection, or a successful project pipeline, MAKING UP LTD risks being outpaced in a sector where scale, cash flow stability, and intellectual property assets are critical.