Company Number: SC684400

Analysis Date: 2025-07-29 17:01 UTC

1. Credit Opinion: DECLINE
   Rising Day Ltd’s financial data reveals a fragile financial position with very low net assets (£149 as of 2023) and persistent negative working capital (net current assets reported as -£141 in 2023). The company has no employees, minimal fixed assets, and limited equity (share capital of £1.00). This micro-entity shows no signs of growth or strengthening financial position over the past years, with net assets fluctuating but remaining very low. The current liabilities consistently exceed current assets, indicating liquidity stress and a potential inability to meet short-term obligations reliably. Given these factors, the company presents a high credit risk and is not currently positioned to service new debt or credit facilities.

2. Financial Strength:
   The balance sheet portrays a weak capital structure with net assets barely above zero and a net working capital deficit. Fixed assets are negligible and declining (£404 in 2022 to £290 in 2023). Current liabilities slightly exceed current assets, which is a negative liquidity indicator. The company’s equity base is minimal and shows no meaningful positive trend. The absence of employees suggests limited operational activity or a sole proprietor structure with minimal business scale.

3. Cash Flow Assessment:
   While precise cash flow statements are not provided, the working capital deficits and low net assets infer constrained liquidity. Current liabilities consistently surpass current assets, signaling potential difficulties in meeting short-term liabilities without external support or cash injections. The company’s ability to generate positive cash flows from operations is questionable given the static asset base and lack of staffing.

4. Monitoring Points:

• Monitor changes in net current assets and net asset position for improvement or further deterioration.
• Watch for any increase in operating scale or employee count that may impact cash flow and credit risk profile.
• Observe director actions or financial restructuring efforts that may strengthen liquidity or capital.
• Track timely filing of accounts and confirmation statements to ensure regulatory compliance and transparency.