Company Number: 14017508

Analysis Date: 2025-07-29 16:07 UTC

1. Credit Opinion: APPROVE – PHW CONSULTANCY SERVICES LTD demonstrates satisfactory financial stability for its size and sector. The company is a micro-entity with steady net assets growth over the last two years, and no overdue filings, indicating compliance and sound management. Although a small business with limited scale, the positive net current assets and shareholder funds provide comfort regarding its ability to meet short-term obligations. The director’s control and ongoing active status further support creditworthiness at this level.

2. Financial Strength: The balance sheet shows net assets of £31,278 as of 31 March 2024, up from £21,995 the previous year, reflecting growth in shareholder funds. Current assets increased to £43,322, mainly cash or receivables, while current liabilities remain stable around £11,500. Net current assets stand at a healthy £31,791, indicating good working capital reserves. The company has no recorded long-term liabilities and minimal accruals, consistent with a low-risk micro-entity profile.

3. Cash Flow Assessment: Net current assets and working capital are positive and improving, suggesting sufficient liquidity to cover short-term liabilities. The stable employee base of 2 indicates controlled operating costs. Although detailed cash flow statements are not provided, the rising current assets and consistent liabilities imply good cash management and operational cash generation adequate for the company’s scale.

4. Monitoring Points:

• Continue monitoring net current assets to ensure liquidity remains strong.
• Watch for any sudden increases in liabilities or decline in current assets that could signal cash flow stress.
• Track company filings deadlines to avoid compliance risk.
• Assess any changes in director control or business activity that might impact governance or financial stability.
• Observe any new borrowing or credit facilities to evaluate leverage and repayment capacity.