Company Number: 15257615

Analysis Date: 2025-07-29 16:06 UTC

1. Credit Opinion: DECLINE
   ROOSTER 888 LTD is a newly incorporated micro-entity operating in the takeaway food sector with minimal financial history. Its latest accounts show a net current asset position of only £1,258 and net liabilities of £999 after accounting for accruals and deferred income. The company exhibits negative net assets, indicating a weak capital base. Given the very limited trading history and minimal equity, the company currently lacks the financial robustness to confidently service debt or withstand adverse conditions. The director is also the sole significant controller, which concentrates risk.

2. Financial Strength:
   The balance sheet reveals constrained financial resources. Current assets stand at £10,461, offset by current liabilities of £11,558, resulting in a marginal positive net current asset figure of £1,258 before accruals. After accruals and deferred income totaling £2,257, net assets fall into negative territory at -£999. The micro-entity status limits the financial disclosure, but the data suggests tight working capital and insufficient equity buffer. The company’s financial position is fragile, with no retained earnings or reserves reported.

3. Cash Flow Assessment:
   The micro-entity balance sheet indicates very tight liquidity. Current liabilities slightly exceed current assets if prepayments and accruals are considered, suggesting potential cash flow stress. There is no detailed profit and loss information or cash flow statement available, but the minimal working capital and negative net assets imply limited capacity to fund operations or service debt without additional capital injection. The small number of employees (3) and micro-entity status suggest low operational scale, which could limit cash inflows.

4. Monitoring Points:

• Future trading performance and profitability to build equity and improve net assets.
• Working capital trends, particularly current asset and liability management.
• Timely filing of future accounts and confirmation statements to assess ongoing compliance and financial updates.
• Management’s ability to raise additional capital or restructure liabilities if needed.
• Any changes in ownership or management that could affect company governance or risk profile.