Company Number: 15424733

Analysis Date: 2025-07-29 18:15 UTC

1. Credit Opinion: APPROVE
   Rezinsky Consulting Ltd is a newly incorporated micro-entity (since January 2024) with a strong equity base relative to its size. The company has no employees, minimal fixed assets, and current liabilities well covered by current assets, indicating a solid short-term liquidity position. Although limited trading history restricts trend analysis, the initial financial position suggests the company can meet its short-term obligations and service credit facilities. The single director and sole owner’s direct involvement supports clear management accountability. Approval is recommended with standard monitoring due to the company’s new status.

2. Financial Strength:
   The balance sheet at 31 December 2024 shows total net assets of £18,142, all attributable to shareholders’ funds, with very low fixed assets (£424) and substantial net current assets (£17,718). Current liabilities (£21,952) are fully covered by current assets (£39,670), reflecting a healthy working capital position. The company’s micro-entity status means it is exempt from audit and has no employees, which keeps overheads low. The financial structure is sound for a start-up consultancy, with no indication of leverage or financial distress.

3. Cash Flow Assessment:
   Current assets primarily consist of cash or equivalents and receivables sufficient to cover current liabilities, implying good liquidity. Positive net current assets indicate available working capital to fund day-to-day operations without reliance on external borrowing. The absence of employees and minimal fixed assets suggests low fixed costs, reducing cash flow pressure. While no detailed profit & loss data is available, the balance sheet implies cash flow adequacy at this early stage.

4. Monitoring Points:

• Future trading performance and profitability once operational data is available.
• Timely filing of annual accounts and confirmation statements to maintain compliance.
• Changes in current liabilities and assets to monitor liquidity trends.
• Any increase in debt levels or capital expenditure that could affect financial stability.
• Director’s ongoing engagement and any changes in management or ownership structure.