Company Number: 13312453

Analysis Date: 2025-07-20 19:04 UTC

1. Credit Opinion: APPROVE with conditions.
   Sert Consulting Limited is a micro private limited company operating in management consultancy since 2021. The company shows consistent positive net current assets and shareholders funds, indicating it can meet short-term liabilities. However, the scale is very small, with minimal capital and limited financial data available. Approval is recommended with monitoring of growth and liquidity trends to ensure ongoing ability to service any credit facilities.

2. Financial Strength:
   The balance sheet shows stable net current assets around £2,400 to £2,900 over the last four years. Shareholders funds mirror this, showing no accumulated debt or losses. Fixed assets are presumably negligible or zero given the micro entity filing. The company’s low capital base (£100 share capital) and very modest current asset base (£3,466 in 2024) limit financial flexibility. The company remains solvent with total assets exceeding current liabilities consistently.

3. Cash Flow Assessment:
   Current liabilities are low (~£1,000), and current assets (~£3,400) provide a working capital buffer of approximately £2,400, which is positive for liquidity. The small scale and lack of detailed profit and loss information limit insight into cash generation, but the consistent net current asset position suggests stable cash flow management. The company employs only 1 person, indicating low fixed overhead costs, which helps preserve cash flow.

4. Monitoring Points:

• Growth in current assets and net current assets to confirm improving liquidity.
• Any significant increase in liabilities or delayed payment patterns.
• Profitability and cash flow trends when full accounts become available, as only balance sheet info is filed for micro entities.
• Director’s conduct and company status for any governance issues.
• Market conditions in management consultancy that could impact demand.