Company Number: 14152531

Analysis Date: 2025-07-29 14:15 UTC

1. Credit Opinion: APPROVE
   SJA Training Services Ltd demonstrates positive financial trends with increasing net current assets and shareholders’ funds over two years. The company has no overdue filings and shows sound liquidity. The business is small but growing, with a sole director who also holds full control, indicating clear accountability. No signs of financial distress or governance issues are evident.

2. Financial Strength:
   The balance sheet shows a steady improvement in net current assets from £2,112 (2023) to £9,457 (2024), and shareholders’ funds increased from £2,112 to £9,627 over the same period. Fixed assets are negligible (£170), which is typical for a service provider in education. The company’s net assets and equity position, while modest in absolute terms, are healthy given the micro-entity status and early stage of operations.

3. Cash Flow Assessment:
   Current assets significantly exceed current liabilities, indicating good short-term liquidity and working capital coverage. The net current asset position has more than quadrupled year-on-year, suggesting improved cash or receivables management. The company employs only one person, limiting payroll burden and fixed costs, which enhances cash flow resilience.

4. Monitoring Points:

• Track continued growth in net current assets and profitability as the company scales.
• Monitor any changes in director or ownership structure given sole control by one individual.
• Watch for timely filing of future accounts and confirmation statements to avoid regulatory risk.
• Review cash flow statements in future filings to confirm operational cash generation keeps pace with asset growth.