Company Number: 12538553

Analysis Date: 2025-07-19 12:54 UTC

1. Credit Opinion: APPROVE
   Paul Cooper Consulting Ltd demonstrates a strong financial position for a micro-entity with consistent growth in net assets and healthy working capital. The company has no overdue filings, no indications of financial distress, and a stable director team with relevant industry experience. Given its micro size and positive balance sheet, it is creditworthy for modest lending or trade credit facilities.

2. Financial Strength:
   The balance sheet shows total net assets of £181,749 as of 31 March 2025, up from £172,588 the prior year. Fixed assets are minimal (£1,140), typical for consulting activities, while current assets increased to £232,047 with current liabilities at £50,938. The company maintains a strong net current asset position (£181,109), indicating good short-term financial stability. Shareholders’ funds have steadily increased from £28,140 in 2020 to over £181k in 2025, reflecting retained earnings or capital injections.

3. Cash Flow Assessment:
   Current assets notably exceed current liabilities by a large margin, suggesting strong liquidity and working capital management. The increase in current assets year-on-year supports the ability to meet short-term obligations comfortably. The director’s loan account (approx. £39k owed to the company) adds a layer of internal funding flexibility. No audit requirement and micro-entity reporting imply limited visibility on cash flow statements, but the balance sheet implies sufficient cash or receivables.

4. Monitoring Points:

• Monitor any significant increase in current liabilities that might stress liquidity.
• Assess any changes in director loan account balance, ensuring it does not become a liability.
• Watch for maintenance of timely filings to avoid regulatory penalties.
• Keep an eye on turnover and profitability trends once available to confirm ongoing operational viability beyond balance sheet strength.