Company Number: 14523325

Analysis Date: 2025-07-20 17:49 UTC

1. Credit Opinion: DECLINE
   RANA BESS LIMITED shows significant financial weakness and limited operational history. The company, incorporated in late 2022, has reported net liabilities of £666 at its first year-end, negative shareholders’ funds, and net current liabilities. The directors disclose material uncertainties regarding the company’s ability to continue as a going concern. These factors indicate insufficient financial resilience and questionable ability to service debt or meet credit obligations at this stage.

2. Financial Strength:
   The balance sheet reflects a very weak financial position. Total assets less current liabilities stand at negative £666, and shareholders’ funds are negative £666. The company’s share capital is minimal (£10), and accumulated losses exceed capital. No fixed assets or positive working capital are reported. This negative net asset position indicates insolvency on a balance sheet basis, posing significant risk to creditors.

3. Cash Flow Assessment:
   No explicit cash or current asset details are disclosed, but net current liabilities imply working capital deficiency. The company has small creditor balances of £666 due within one year. With no employees and minimal capital, cash inflows are likely limited. Liquidity risks are high, and the ability to generate positive cash flows to cover short-term obligations appears low.

4. Monitoring Points:

• Future annual accounts to assess if losses are reduced and net assets improve.
• Directors’ going concern statements and any changes in financial support from parent company (Aura Power BESS Ltd).
• Debtor and creditor aging to evaluate payment behavior.
• Any new capital injections or debt restructuring.
• Confirmation of business activity progress in the electricity trading sector (SIC 35140).