Company Number: 13164276

Analysis Date: 2025-07-20 15:38 UTC

1. Credit Opinion: DECLINE
   SCJ UK CONSULTING LIMITED exhibits weak financial health with negative net current assets of £1,131 as of January 2024, worsening from £845 in the previous year. The company's liabilities exceed its current assets, indicating potential cash flow stress and limited ability to service debt obligations. The absence of fixed assets and minimal share capital (£1) further restricts collateral availability. Given the micro-entity size, single employee, and limited financial resources, the risk of default is high. Approval for credit facilities is not advisable without substantial guarantees or financial support.

2. Financial Strength:
   The balance sheet reveals a fragile financial position. Current liabilities (£1,856) surpass current assets (£725), resulting in a working capital deficit. Net assets and shareholder funds are negative (£-1,130), indicating that the company’s total liabilities exceed its assets. No fixed assets are held, eliminating tangible security. This financial structure reflects limited capital reserves and weak solvency, undermining long-term sustainability.

3. Cash Flow Assessment:
   Liquidity is constrained given the negative net current assets. The company’s cash and other short-term assets (£725) are insufficient to cover short-term liabilities (£1,856). The working capital deficit suggests difficulty in meeting immediate obligations without external funding. The static asset base and small scale of operations (one employee) limit cash inflows, raising concerns about cash flow resilience.

4. Monitoring Points:

• Track changes in current liabilities and assets to detect improving or deteriorating liquidity
• Monitor any changes in share capital or equity injections that could bolster financial strength
• Review updated cash flow statements if available, focusing on operating cash flow sufficiency
• Observe any changes in business activity or scale that might impact financial performance