SEVENS AND TWELVES LIMITED

Executive Summary

Sevens and Twelves Limited is a micro-sized retail company with negligible turnover and no net assets, resulting in a fragile financial position and negative profitability. The absence of working capital or liquidity severely limits its ability to service debt or sustain credit lines. Consequently, the credit recommendation is to decline credit facilities until there is evidence of financial strengthening and operational viability.

SEVENS AND TWELVES LIMITED - Analysis Report

Company Number: 13244192

Analysis Date: 2025-07-20 16:06 UTC

1. Credit Opinion: DECLINE
   Sevens and Twelves Limited operates as a micro entity in retail sales outside traditional stores. The company’s latest financials show minimal turnover (£453) and a net loss of £173 for the year ended March 2024. Current and net assets stand at zero, with no fixed assets or working capital. The lack of tangible financial strength and negative profitability indicate an absence of capacity to service any meaningful debt. The company’s financial trajectory is stagnant with limited activity and no evidence of growth or resilience. Given these factors, extending credit poses significant risk.

2. Financial Strength:
   The company’s balance sheet is extremely weak. Net assets and shareholders’ funds are zero for the latest accounting period. No fixed or current assets are recorded, and liabilities are negligible. The capital base is minimal (£2 share capital), and the company has not accumulated any reserves. This points to a fragile financial position lacking buffer against operational risks or downturns.

3. Cash Flow Assessment:
   Cash flow appears non-existent, with no current assets and no working capital. The company’s micro scale and nominal turnover suggest extremely limited liquidity. There are no employees or significant operational expenses outside a small cost of materials and other charges. Without cash or receivables, the firm cannot sustain operations or repay creditors without external funding.

4. Monitoring Points:

• Turnover and profitability trends: Watch for any material increase in revenue or move toward profitability.
• Asset accumulation: Monitor for acquisition of current or fixed assets indicating growth.
• Cash balances or credit facilities: Assess liquidity improvements to support operations.
• Director actions: Since directors are also shareholders, track their financial commitments or additional capital injections.
• Filing compliance: Maintain oversight on timely accounts and confirmation statements to avoid regulatory issues.