Company Number: 14052572

Analysis Date: 2025-07-29 15:55 UTC

1. Credit Opinion: DECLINE
   Moonbeam Behavioural Consultancy Limited presents a weak credit profile. The company has ceased trading and is in the process of collecting receivables and paying off liabilities prior to planned dissolution. It reported net liabilities of £1,447 as at 30 April 2024 and negative working capital of £1,447, indicating insolvency on a balance sheet basis. Lack of trading activity and negative equity undermine its ability to service debt or honor commercial obligations. Without ongoing operations or positive cash flows, extending credit carries high risk.

2. Financial Strength:
   The balance sheet shows no tangible fixed assets and diminishing current assets (£270) against creditors of £1,717. The net current liabilities position has worsened from -£373 in 2023 to -£1,447 in 2024. Shareholders’ funds are negative (£-1,447), reflecting accumulated losses and no retained earnings buffer. The company’s capital base is minimal (£100 share capital), and the absence of employees indicates no operational capacity. Overall, the financial position is fragile with insufficient asset coverage of liabilities.

3. Cash Flow Assessment:
   Cash at bank is very low (£83), a sharp reduction from the prior year (£1,584), signaling liquidity stress. Trade debtors are minimal (£-1, effectively net zero), suggesting limited incoming cash flow from customers. With current liabilities exceeding current assets by a large margin, working capital is negative, implying difficulty meeting short-term obligations. The company’s statement that it has ceased trading further confirms cash flow constraints and limited revenue-generating ability.

4. Monitoring Points:

• Monitor any changes in company status or trading activity that might signal renewed operations or improved cash flows.
• Watch for updated financial statements reflecting final settlement of debts and receivables prior to dissolution.
• Track director announcements or filings indicating formal commencement of dissolution or liquidation process.
• Observe for any significant new creditor claims or disputes that may impair winding down.