Company Number: SC689674

Analysis Date: 2025-07-29 19:26 UTC

1. Credit Opinion: APPROVE Roseland CSI Ltd demonstrates a solid financial position for a micro-entity with consistent growth in net assets and working capital over the last four years. The company’s current liabilities remain well covered by current assets, indicating a strong short-term liquidity position. The business has no overdue filings and is active with no signs of distress or formal insolvency proceedings. The director’s stable tenure and small staff size suggest straightforward management and operational control. Overall, the risk of default appears low and the capacity to meet credit obligations is good.

2. Financial Strength: The balance sheet reflects steady improvement over the period from 2021 to 2025. Shareholders’ funds have increased from £23,121 to £93,223, showing retained earnings and capital growth. Fixed assets have remained modest but stable, while net current assets have grown substantially from £10,871 to £79,744, evidencing improved working capital management. Current liabilities have decreased slightly as a proportion of total assets, indicating reduced short-term leverage. The company’s micro classification is consistent with its size and asset base.

3. Cash Flow Assessment: Current assets largely comprising cash and receivables (£105,545 in 2025) comfortably exceed current liabilities (£25,801), giving a strong liquidity cushion. The net current assets position (+£79,744) signals healthy working capital which supports ongoing operational needs without liquidity stress. Although detailed cash flow statements are not provided, the positive net assets growth and stable creditor levels imply sufficient cash generation to cover short-term obligations.

4. Monitoring Points:

• Monitor receivables turnover and debtor aging to ensure ongoing liquidity.
• Watch for any significant increases in current liabilities that might stress working capital.
• Keep track of any changes in director or ownership that may affect governance.
• Review annual accounts promptly at filing to detect any emerging financial or operational issues.
• Confirm that the company maintains compliance with all statutory filing deadlines to avoid penalties.