Company Number: 13148845

Analysis Date: 2025-07-29 20:43 UTC

1. Credit Opinion: APPROVE

OHRMAZD HOLDINGS LTD is a micro-entity holding company with consistent financial stability since incorporation in 2021. The company shows no liabilities beyond minor accruals and deferred income, indicating a very low risk of default. Given its holding company nature and minimal operational activity, the credit risk is low. The single director and sole shareholder exercise full control, which simplifies governance but necessitates monitoring management continuity.

2. Financial Strength:

The balance sheet reflects a very modest but stable financial position with net assets of £25,359 consistently reported over the last three years. Current assets are entirely liquid or near-liquid (around £26,319), with no recorded fixed assets or long-term liabilities. The share capital is nominal (£1), typical for a holding company. The lack of indebtedness and positive net current assets demonstrate sound financial strength at this scale.

3. Cash Flow Assessment:

Liquidity appears sufficient to meet short-term obligations given positive net current assets and absence of debt. There is no evidence of working capital strain; current liabilities are limited to accruals and deferred income totaling £960. The company’s cash flow profile is minimal but stable, consistent with its holding company status. No trading or operational cash flow pressure is apparent.

4. Monitoring Points:

• Despite stable net assets, the company’s micro size and limited activity mean it relies heavily on the financial strength of its subsidiaries or investments. Monitoring the financial health of underlying holdings is recommended.
• Watch for any significant changes in current assets or liabilities that may indicate liquidity issues.
• Director continuity and governance should be assessed periodically due to single-person control.
• Updates in filed accounts or overdue filings should be monitored to ensure compliance and transparency.