Company Number: NI683927

Analysis Date: 2025-07-29 19:27 UTC

1. Credit Opinion: APPROVE
   Pure Construction Management Limited demonstrates a stable financial position with positive net current assets and shareholders’ funds increasing modestly over the last two years. The company is micro-sized, with no overdue filings and no indication of financial distress or operational disruption. The director holds full control, suggesting centralized management, which can be positive for decision-making. Given the current data, the company is capable of servicing credit obligations on modest terms.

2. Financial Strength:
   The balance sheet reflects net current assets of £33,945 (2024) up from £32,226 (2023), indicating a slight improvement in working capital. The company has no long-term liabilities reported, and shareholders’ funds equal net assets, which suggests conservative leverage. The asset base is entirely current assets, implying limited fixed asset investments but also flexibility. Overall, financial strength is modest but sufficient for a micro entity in management consultancy.

3. Cash Flow Assessment:
   Current assets predominantly consist of cash and receivables totaling £57,820, comfortably covering current liabilities of £23,875, resulting in a healthy current ratio of approximately 2.4x. This indicates good short-term liquidity and working capital management, reducing credit risk. The stability in net current assets over the last two years further supports consistent cash flow management.

4. Monitoring Points:

• Continue monitoring timely filing of accounts and confirmation statements to ensure compliance.
• Watch for any significant increase in liabilities or deterioration in liquidity ratios.
• Track turnover and profitability in future filings to assess growth trajectory.
• Observe any changes in directorship or ownership that may affect governance.