S & B INVESTORS LTD

Executive Summary

S & B Investors Ltd is a very new, micro-sized real estate letting company with very limited financial strength and negative working capital. Its current balance sheet position and lack of operational history indicate a high risk profile with inadequate liquidity to service debt. Credit facilities should be declined until material improvements in financial health and cash flow are demonstrated.

S & B INVESTORS LTD - Analysis Report

Company Number: 14067308

Analysis Date: 2025-07-29 15:57 UTC

1. Credit Opinion: DECLINE. The company’s financials reveal weak liquidity with net current liabilities of £102,541 and minimal net assets of £2,582, indicating limited ability to meet short-term obligations. The business is newly incorporated (less than two years) with only one employee (the director) and classified as a micro-entity, suggesting limited operational scale and financial history. The significant working capital deficit and lack of proven profitability or cash flow generation raise concerns about its capacity to service debt or credit facilities.

2. Financial Strength: The balance sheet shows fixed assets of £105,747 offset by current liabilities of £111,976, resulting in net current liabilities of £102,541. The company’s total net assets stand at a nominal £2,582, reflecting little equity buffer. The company’s capital structure is minimal with all equity held by a single director. The financial position is fragile with high short-term debts relative to current assets and very low retained earnings or reserves.

3. Cash Flow Assessment: With current assets of only £9,435 and current liabilities over £111k, the company is experiencing a substantial shortfall in working capital. This negative net current asset position implies difficulty in meeting near-term liabilities without additional financing or asset disposals. The micro-entity financials do not provide profit and loss or cash flow statements, but the balance sheet structure strongly suggests poor liquidity and constrained cash flow.

4. Monitoring Points:

• Improvement or deterioration in net current assets and working capital position in subsequent filings.
• Evidence of revenue generation and profitability to build retained earnings.
• Changes in debt levels, especially short-term creditors.
• Director’s ability and willingness to provide further capital or guarantees.
• Timely filing of accounts and confirmation statements as indicators of compliance and management oversight.