Company Number: 12651101

Analysis Date: 2025-07-20 15:47 UTC

1. Credit Opinion: APPROVE with monitoring
   Peter Marks Consulting Limited presents a stable financial position typical of a small micro-entity consultancy. The company has no debt or significant liabilities, positive net assets, and a consistent shareholder equity base. While its net assets and current assets have declined somewhat in the latest year, the overall balance sheet remains healthy with low current liabilities. The directors have maintained control and appear to have prudent financial stewardship given the clean filings and no audit requirement. Given the low risk profile and adequate liquidity, credit facilities could be approved but with ongoing monitoring of cash flow trends and working capital.

2. Financial Strength:
   The company’s fixed assets are negligible, reflecting an asset-light consulting business. Net assets declined from £21,735 (FY 2024) to £16,181 (FY 2025), indicating some reduction in retained earnings or working capital but still positive equity. Current assets remain significantly higher than current liabilities (net current assets £16,181), demonstrating good short-term financial stability. Shareholders’ funds align with net assets at £16,181. The balance sheet shows no gearing or long-term debt, which reduces financial risk.

3. Cash Flow Assessment:
   Current assets of £16,335 primarily represent cash or receivables, supporting liquidity. Very low current liabilities (£154) suggest minimal short-term obligations, leaving strong working capital. However, current assets and net current assets have decreased compared to prior years (£22,420 and £21,527 respectively in FY 2024), which warrants attention to ensure cash flow remains sufficient to meet operational needs. The small scale and micro-entity status limit the amount of financial data available, but the available metrics suggest the company can comfortably meet short-term liabilities.

4. Monitoring Points:

• Track net current assets and cash balances to detect any liquidity pressure early.
• Watch for any increases in current liabilities or sudden drops in current assets.
• Monitor profitability and retained earnings trends when more detailed P&L data becomes available.
• Confirm compliance with filing deadlines continues to avoid regulatory or reputational risk.
• Observe any changes in director or PSC (persons with significant control) status that might affect governance or credit risk.