PANTOGRAF MEDIA LTD

Executive Summary

PANTOGRAF MEDIA LTD is a newly formed micro-entity currently exhibiting signs of financial distress, including negative working capital and net liabilities. Immediate actions such as capital injection and enhanced cash flow management are necessary to stabilize the company’s financial health and avoid insolvency risks. With focused efforts, the company can improve its financial condition and build a sustainable operating base.

PANTOGRAF MEDIA LTD - Analysis Report

Company Number: 15411220

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

Financial Health Assessment for PANTOGRAF MEDIA LTD (as at 31 December 2024)

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1. Financial Health Score: D

Explanation:
PANTOGRAF MEDIA LTD currently shows significant financial distress with net liabilities and negative working capital, indicating symptoms akin to a patient with critical resource shortages. The company is in its first year of operations, which can explain some initial imbalances, but the current financial position suggests urgent attention is required to restore health.

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2. Key Vital Signs (Core Financial Metrics)

Metric	Value (£)	Interpretation
Fixed Assets	48,387	Long-term investments/assets present.
Current Assets	3,830	Liquid assets available in short term.
Current Liabilities	78,926	Debts due within one year; much higher than current assets.
Net Current Assets (Working Capital)	-75,096	Negative working capital, indicating liquidity issues.
Total Assets Less Current Liabilities	-26,709	Overall negative asset base after short-term debts.
Net Assets / Shareholders' Funds	-26,709	Negative equity indicates insolvency on balance sheet.

Interpretation:

• Vital Sign Analysis: The company shows “symptoms of distress” — a crucial indicator is the negative working capital (-£75,096), which means immediate obligations outweigh available liquid resources.
• The negative net assets (-£26,709) reveal that liabilities exceed assets, which is a red flag for solvency.
• The company holds some fixed assets, but these are insufficient to cover current liabilities.
• The company has no employees besides directors, which may reduce operating expenses but also suggests minimal operational activity so far.

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3. Diagnosis (What the Financial Data Reveals)

• Early Stage Company: Incorporated in January 2024, the company is in its infancy. Early losses and negative equity are common but require close monitoring.
• Liquidity Strain: The “healthy cash flow” is compromised by the large current liabilities relative to current assets, indicating potential cash flow problems. This is like a patient whose blood pressure is dangerously low — urgent intervention is needed to stabilize.
• Negative Equity: The company is technically insolvent on a balance sheet basis, which may reflect initial funding gaps or significant start-up costs not yet offset by income.
• No Audit Requirement: As a micro-entity, the company benefits from simplified reporting but should be cautious about financial transparency and governance.
• Governance: Directors are experienced individuals including a writer and retired persons, which may impact operational expertise in financial management.

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4. Recommendations (Steps to Improve Financial Wellness)

1. Capital Injection or Funding:
   Immediate consideration should be given to raising additional capital or securing short-term financing to improve liquidity and reduce the risk of insolvency. This is equivalent to administering emergency fluids to a dehydrated patient.

2. Cost Control and Cash Flow Management:
   Tight control over expenses and careful management of payables and receivables to improve working capital. Consider negotiating extended payment terms with creditors.

3. Business Plan and Revenue Generation:
   Accelerate efforts to generate revenue through core business activities (publishing journals and periodicals) to restore profitability and build retained earnings.

4. Financial Monitoring:
   Establish regular financial review processes with key performance indicators to track cash flow, liabilities, and asset utilization. Early detection of financial “symptoms” can prevent worsening conditions.

5. Seek Professional Advice:
   Engage with financial advisors or turnaround specialists experienced in micro-entity companies to develop a recovery plan and ensure compliance.

6. Review Director Roles and Expertise:
   Consider whether additional operational expertise is needed on the board or management team to guide business growth and financial health.

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