Company Number: 13441835

Analysis Date: 2025-07-29 18:25 UTC

1. Credit Opinion: APPROVE
   SANA SANUS LIMITED presents as a micro-entity with stable net current assets and positive net assets, indicating a sound short-term liquidity position and modest financial strength. The absence of overdue filings and the presence of two experienced directors with significant share control suggest good governance. While the company is still relatively young and small, its financials do not raise immediate credit concerns, supporting approval for modest credit facilities.

2. Financial Strength:
   The company reported net assets of £27,677 as at 31 July 2023, up from £25,026 the previous year, showing a positive equity trend. Current assets slightly increased to £51,495, and current liabilities fell to £22,353, resulting in net current assets (working capital) of £29,142. The balance sheet lacks fixed assets, consistent with its micro-entity status and service-based medical practice. The capital structure is modest with £220 in share capital and retained earnings supporting equity.

3. Cash Flow Assessment:
   Current assets primarily represent cash and receivables sufficient to cover short-term liabilities comfortably, as evidenced by net current assets exceeding liabilities by a reasonable margin. The company's working capital position is stable and improving, suggesting it can meet debt service and operational cash needs. The small number of employees (2) and no indication of heavy borrowing imply limited cash outflows, reducing liquidity risk.

4. Monitoring Points:

• Monitor growth in revenues and profitability as profit & loss data is not disclosed; sustained earnings are critical for repayment capacity.
• Watch for changes in working capital dynamics and any increase in short-term liabilities that might pressure liquidity.
• Observe any director or ownership changes which could affect governance or control.
• Ensure timely filing of future accounts and confirmation statements to maintain compliance and transparency.