MOAI STUDIO BARBER LTD

Executive Summary

MOAI STUDIO BARBER LTD is an early-stage micro-entity with a positive net asset position and adequate short-term liquidity. However, limited trading history and financial data require a cautious credit approach, recommending conditional approval with close monitoring of cash flow and business performance. Continued oversight will be necessary to confirm the company's ability to service credit facilities as it develops.

MOAI STUDIO BARBER LTD - Analysis Report

Company Number: 14960511

Analysis Date: 2025-07-29 12:27 UTC

1. Credit Opinion: CONDITIONAL APPROVAL
   MOAI STUDIO BARBER LTD is a newly incorporated micro-entity (since June 2023) operating in the hairdressing and beauty treatment sector. The company shows a positive net current asset position and no overdue filings, which is a good start. However, given the very short trading history (less than one full year), lack of employees, and limited financial data, it is prudent to approve credit on a conditional basis. Ongoing monitoring of trading performance and cash flow is essential before increasing credit exposure.

2. Financial Strength:
   The latest micro-entity balance sheet (year ending 30 June 2024) shows:

• Current Assets: £13,283 (likely cash and receivables)
• Current Liabilities: £2,505
• Net Current Assets: £10,778
• Net Assets / Shareholders’ Funds: £10,778
  These figures indicate the company maintains a positive working capital position, with no long-term liabilities reported. The capital base is modest but adequate for a micro business. No fixed assets are reported, consistent with a service business model.

3. Cash Flow Assessment:
   With current assets exceeding current liabilities by over £10k, immediate liquidity appears sufficient to meet short-term obligations. The absence of employees suggests low payroll burden currently. However, no historic profit & loss or cash flow statement data is available, so cash generation trends and operating cash flow cannot be assessed. The company’s ability to sustain and grow cash flow depends on business development going forward.

4. Monitoring Points:

• Quarterly review of updated management accounts or financial statements to track revenue growth and profitability.
• Monitoring cash balances and working capital position to ensure liquidity is maintained as operations scale.
• Confirmation of director stability and business continuity, especially given one director resignation within 3 months of incorporation.
• Watch for any changes in credit terms with suppliers or new external borrowings.
• Monitor sector trends and local market conditions impacting hairdressing services.