Company Number: 14174936

Analysis Date: 2025-07-20 13:20 UTC

1. Credit Opinion: DECLINE
   Service Super Limited exhibits a deteriorating financial position, with net liabilities of £1,168 as of June 2024 compared to net assets of £868 in the prior year. The company’s working capital has moved from positive £868 to negative £1,168, indicating an inability to cover short-term obligations with current assets. Given this negative liquidity and net asset position, the company is not currently demonstrating the capacity to service debt or credit facilities without additional capital injection. The absence of audit and limited financial disclosures further restrict visibility into operational performance and cash flow generation.

2. Financial Strength:
   The balance sheet reveals weak financial health. Total current assets have declined significantly from £2,975 to £955, while current liabilities have remained roughly stable around £2,100. This shift has turned net current assets negative. Shareholders’ funds are also negative, reflecting accumulated losses or capital erosion since inception in 2022. The company operates with minimal fixed assets and employs only one person, which may limit operational flexibility. The micro-entity filing status implies limited financial disclosure and simpler accounts, providing less assurance on financial robustness.

3. Cash Flow Assessment:
   Current assets primarily consist of cash or equivalents and debtors, but the sharp reduction in current assets signals cash flow constraints. Negative net current assets suggest potential difficulties in meeting immediate liabilities, such as supplier payments or short-term borrowings. Without cash flow statements, it is unknown if the company has access to external financing or if the director is injecting funds. The single director and sole shareholder structure could imply reliance on personal funding rather than sustainable operating cash generation.

4. Monitoring Points:

• Monitor quarterly management accounts or cash flow forecasts to detect worsening liquidity.
• Track any capital injections or director loans to cover working capital needs.
• Watch for timely filing of next accounts and confirmation statements to ensure ongoing compliance.
• Assess any changes in trade creditors or supplier payment patterns indicating financial stress.
• Review any new debt facilities or guarantees that may support liquidity.