REA-VR LTD

Executive Summary

ISOYOT LTD exhibits solid financial health with a strong increase in net assets and working capital over the latest year, supporting its creditworthiness. The company’s liquidity position is robust for its size, and governance appears stable under a single experienced director. Given the absence of negative indicators and timely filings, credit approval is recommended with routine monitoring of liquidity and governance going forward.

ISOYOT LTD - Analysis Report

Company Number: 14193961

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

1. Credit Opinion: APPROVE
   ISOYOT LTD demonstrates strong financial stability for a micro-entity, with a significant increase in net assets and working capital over the last year. The company is currently active, filing accounts and returns on time, with no overdue filings or adverse status. The sole director and significant shareholder appears to maintain sound control consistent with a small, closely held consultancy. No red flags on governance or legal compliance are evident.

2. Financial Strength:
   The company’s net assets rose substantially from £4,974 in 2023 to £47,633 in 2024, reflecting improved equity and retained earnings. Working capital improved markedly, with current assets increasing to £79,142 against current liabilities of £33,192, yielding net current assets of £45,950. Fixed assets remain minimal, indicating limited investment in long-term assets but consistent with management consultancy activities. The balance sheet is healthy with positive shareholders’ funds equal to net assets, indicating no immediate solvency concerns.

3. Cash Flow Assessment:
   Current assets, likely comprising cash and receivables, have increased significantly, improving liquidity and the ability to meet short-term obligations. Current liabilities remain manageable and well-covered by current assets, suggesting sufficient working capital to support ongoing operations. The company’s micro-entity status and limited employee count (1) align with low operational overhead, reducing cash flow stress. There is no indication of cash flow constraints or reliance on external financing.

4. Monitoring Points:

• Continued growth in current assets and net assets to confirm positive financial trajectory.
• Stable or improved liquidity ratios to ensure working capital remains strong.
• Monitor director’s ongoing involvement and governance, given the company’s close ownership structure.
• Watch for any changes in liabilities or delayed filings that could signal operational or financial stress.
• Review future accounts for profit generation and cash flow statements when available to confirm sustainable cash generation.