Company Number: 13887634

Analysis Date: 2025-07-20 17:06 UTC

1. Credit Opinion: APPROVE

OHI Consulting Ltd demonstrates a stable and improving financial position for a micro-entity in its second full year of trading. The company has positive net assets and increasing working capital, indicating sufficient short-term liquidity to meet its obligations. There is no indication of financial distress or overdue filings. Given the directors are also significant shareholders with no adverse records, and the business operates in a niche education sector, the credit risk is considered low to moderate. Approval of modest credit facilities would be appropriate with standard monitoring.

2. Financial Strength

• Net assets have more than doubled from £12,635 in 2023 to £27,862 in 2024, reflecting retained earnings or capital injections.
• The balance sheet is simple with no long-term liabilities disclosed, focusing on current assets and liabilities only.
• Current assets increased by approximately 53% to £27,483, while current liabilities decreased slightly.
• Net current assets (working capital) improved from £13,991 to £28,174, showing enhanced liquidity.
• The company is within the micro-entity threshold and reports on a simplified basis, limiting detailed financial insight but no red flags are evident.

3. Cash Flow Assessment

• Current assets primarily comprise cash or equivalents and prepayments, with minimal creditors due within a year.
• The positive net current asset position suggests the company can comfortably cover short-term liabilities.
• No overdrafts or loans are reported, indicating no immediate liquidity pressure.
• The small employee base (average 1) suggests low operational overheads.
• Absence of audit and limited disclosures restrict a detailed cash flow analysis, but available data supports a sound liquidity profile.

4. Monitoring Points

• Monitor future annual accounts and confirmation statements to ensure continued compliance and financial health.
• Watch working capital trends and net asset growth to detect any sudden deterioration.
• Assess any changes in management or ownership control that may impact financial stewardship.
• Observe trading performance in the education sector, especially if the company expands or takes on debt.
• Confirm no contingent liabilities or off-balance sheet risks emerge in subsequent filings.