Company Number: 12890103

Analysis Date: 2025-07-20 15:57 UTC

1. Credit Opinion: APPROVE
   MOHA BUSINESS LIMITED demonstrates a solid and improving financial profile for credit consideration. The company shows consistent growth in net assets and working capital, with no overdue filings or indications of financial distress. The absence of any insolvency status or director disqualifications supports confidence in management quality and business stability.

2. Financial Strength:
   The company’s balance sheet reflects steady expansion over four years. Net assets increased from £52,778 in 2020 to £99,692 in 2023, nearly doubling, which indicates retained earnings accumulation and prudent capital management. Fixed assets have slightly decreased but remain a small proportion of total assets, which are predominantly current assets (£129,903 in 2023). This composition is typical for a retail business. The company maintains low leverage with creditors within one year of £46,127 against healthy net current assets of £83,776, indicating strong short-term solvency.

3. Cash Flow Assessment:
   Current assets significantly exceed current liabilities, with net current assets improving from £30,136 in 2020 to £83,776 in 2023. This suggests good liquidity and working capital management, enabling the company to meet short-term obligations comfortably. The stable employee count (2 employees) aligns with micro-entity status and indicates manageable operational overheads. Cash flow appears sufficient to service debt or credit facilities without strain.

4. Monitoring Points:

• Maintain vigilance on debtor collection and inventory levels to sustain liquidity.
• Monitor any changes in creditor terms that could impact working capital requirements.
• Track turnover and profitability trends as detailed profit & loss data are not available here.
• Keep an eye on fixed asset investments to ensure they align with business growth and do not impair liquidity.
• Review director conduct or any changes in management that may affect governance.