Company Number: 14759519

Analysis Date: 2025-07-20 18:54 UTC

1. Credit Opinion: APPROVE Ross-Fowler.com Limited is a newly incorporated private limited company with its first set of accounts filed for the period ending 31 March 2024. The company shows positive net current assets and shareholders’ funds with no indication of overdue filings or signs of financial distress. The director, who is also the sole significant controller, demonstrates clear ownership and responsibility. Although the company is small and in its infancy with limited financial history, it currently appears to have sufficient liquidity and capital structure to meet short-term obligations. Approval is recommended with standard monitoring due to limited trading history.

2. Financial Strength:

• Total assets stand at approximately £24,441 (fixed assets £1,310 plus current assets £23,131).
• Current liabilities are £6,662, resulting in net current assets of £16,469, reflecting a healthy working capital position.
• Shareholders’ funds total £17,779, indicating the company is equity-funded with no external debt reported.
• Tangible fixed assets are minimal, reflecting the nature of the business (business support services SIC 82990).
• The company is exempt from audit under small company rules, with no profit and loss account included, limiting deeper profitability analysis.

3. Cash Flow Assessment:

• Cash on hand and at bank is £19,927, which covers current liabilities comfortably (cash ratio > 3).
• Debtors amount to £3,204, suggesting some receivables but no indication of overdue debts.
• The company’s cash position and net current assets suggest sufficient liquidity to service short-term liabilities.
• No borrowings or overdrafts are reported, indicating limited financial leverage.
• Operating cash flows are not disclosed, but the positive net current assets and cash balance support short-term operational viability.

4. Monitoring Points:

• Trading performance and profitability once profit and loss accounts are available in future filings.
• Receivables aging and debtor collection efficiency to ensure cash flow remains strong.
• Corporation tax liabilities (£4,963 noted) and timely payment thereof.
• Any increase in current liabilities or introduction of borrowings which could impact liquidity.
• Director’s remuneration and related party transactions given sole director control.
• Continued compliance with filing deadlines and any changes in company status or control.