PASCUAL BEKÁ ARCHITECTURE LTD

Executive Summary

PASCUAL BEKÁ ARCHITECTURE LTD exhibits strong financial health with excellent liquidity, zero current liabilities, and growing equity, characteristic of a stable, small-scale architectural consultancy. The company’s financial “vital signs” are robust, indicating no immediate distress or solvency concerns. To maintain and enhance financial wellness, it should focus on preserving liquidity, monitoring profitability, and planning prudently for future growth.

PASCUAL BEKÁ ARCHITECTURE LTD - Analysis Report

Company Number: 13792423

Analysis Date: 2025-07-20 17:08 UTC

Financial Health Assessment for PASCUAL BEKÁ ARCHITECTURE LTD

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1. Financial Health Score: A-

Explanation:
The company demonstrates strong liquidity with zero current liabilities and positive net current assets, indicating a healthy cash position. Modest fixed assets and steadily increasing net assets reflect cautious growth and prudent asset management. The absence of debt and growing shareholders’ funds are positive signs, typical of a micro-entity in early years of operation. The score is slightly moderated by the small scale of operations and limited asset base, but overall financial "vital signs" are robust.

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2. Key Vital Signs

Metric	2023 (£)	Interpretation
Fixed Assets	916	Small asset base typical for a micro architectural firm; indicates lean operations.
Current Assets	8,838	Strong short-term resources; good liquidity buffer.
Current Liabilities	0	No short-term debts; no immediate financial pressure.
Net Current Assets	8,838	Positive working capital — a “healthy cash flow” symptom implying sufficient ability to cover short-term obligations.
Total Net Assets	9,754	Equity growth suggests retained earnings or capital injection; a sign of financial stability.
Shareholders’ Funds	9,754	Reflects full ownership by one shareholder with no external financing; risk is concentrated but equity position is sound.
Employee Count	1	Very small operation, manageable overheads.

Interpretation:

• The absence of current liabilities means no overdue payments or short-term financial distress.
• Net current assets significantly exceed fixed assets, reflecting a business model reliant on intellectual capital rather than physical assets.
• Growth in net assets from £8,144 (2021) to £9,754 (2023) signals positive retained earnings or capital contributions, a “healthy financial pulse.”

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3. Diagnosis: Financial Condition Overview

PASCUAL BEKÁ ARCHITECTURE LTD presents as a financially stable micro-enterprise with strong liquidity and no signs of financial distress. Its balance sheet resembles the profile of a young professional services company:

• Liquidity: Excellent; the company holds more current assets than any liabilities, indicating a strong “circulatory system” of cash and receivables.
• Solvency: Solid; no debt or creditors, meaning it is not reliant on external financing, reducing risk of insolvency.
• Profitability & Growth: While detailed profit and loss data is not present, the steady increase in net assets suggests profitability or owner capital injections.
• Operational Scale: Very small scale, with one employee and minimal fixed assets, consistent with a consultancy or small architectural practice.

The company shows no symptoms of financial distress such as overdue liabilities, negative working capital, or eroding equity. The financial “vital signs” indicate a stable condition with a low risk profile, akin to a patient in good health but still in early development stages.

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4. Recommendations for Financial Wellness Improvement

1. Maintain Strong Liquidity: Continue prudent cash management to preserve the strong net current asset position. Avoid unnecessary short-term liabilities to keep the balance sheet healthy.

2. Diversify Asset Base (if growth planned): Consider investing in business development or technology assets that can enhance productivity and competitive positioning, while balancing cost.

3. Profit Tracking & Budgeting: Implement regular profit and loss tracking to ensure revenues and expenses are aligned with growth objectives, identifying any early “symptoms” of margin pressure.

4. Plan for Scaling: As business grows, anticipate hiring or subcontracting needs. Build working capital buffers to support increased operational scale without overleveraging.

5. Formal Financial Controls: Even as a micro-entity, consider basic financial policies and regular reviews to detect any “early warning signs” of financial strain, such as delayed client payments or rising costs.

6. Succession & Risk Planning: With concentrated ownership and control, consider contingency planning for management continuity and risk mitigation.

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