Company Number: 14355017

Analysis Date: 2025-07-20 13:29 UTC

1. Credit Opinion: DECLINE
   Rosanna James Limited demonstrates weak financial health with persistent negative net current assets and shareholders' funds indicating ongoing losses or undercapitalisation. The company’s net liabilities have increased from -£363 in 2023 to -£658 in 2024, showing deterioration. The business has minimal current assets (£1) and current liabilities exceeding £659, highlighting liquidity stress and inability to meet short-term obligations without additional financing. Given no employees and no audit requirement, the company appears very small and potentially inactive operationally, raising concerns about its capacity to generate cash flow or service debt.

2. Financial Strength:
   The balance sheet reveals negative net assets and shareholders’ equity at -£658 as of September 2024, worsening from the previous year. The micro-entity classification and absence of fixed assets or significant current assets suggest limited capital investment. The increasing net current liabilities and total liabilities exceeding assets imply weak solvency. The business is reliant on the controlling director, who is also the sole significant shareholder, indicating concentrated control but no evidence of external capital or diversification.

3. Cash Flow Assessment:
   Current assets are nominal (£1), and current liabilities are significant (£659), producing negative working capital of -£658. This indicates an inability to cover short-term debts from liquid resources. The lack of employees and minimal operational data imply limited operating cash inflow. Without external funding or substantial asset base, liquidity risk is high. No positive cash flow or profit data is presented, suggesting the company may require capital injections or refinancing to sustain operations.

4. Monitoring Points:

• Track changes in net current assets and shareholders’ funds for signs of capital improvement or further deterioration.
• Review incoming cash flows or evidence of rental income growth supporting debt servicing capacity.
• Monitor director involvement and willingness to inject funds or provide guarantees.
• Watch for any overdue filings or late payments that could signal worsening financial discipline.
• Assess market conditions in the property leasing sector that might impact income stability.