Company Number: 13265702

Analysis Date: 2025-07-20 18:05 UTC

1. Credit Opinion: APPROVE with caution. STARLING MARCH LTD is a very small micro-entity engaged in management consultancy with stable net assets and no apparent debt burden. Its current assets exceed current liabilities by a comfortable margin, indicating ability to meet short-term obligations. However, the company shows no employees and minimal share capital, suggesting limited operational scale and financial complexity. Credit facilities should be modest and closely monitored given the small size and limited financial history.

2. Financial Strength: The balance sheet presents net assets of £11,774 consistently over the last three years, down from £31,774 at incorporation. The company holds only current assets of £14,471 and current liabilities of £2,697, with no fixed assets reported. This indicates very light asset base and minimal leverage. The consistent net asset position suggests no significant deterioration, but the decline from initial levels merits attention to underlying business activity and capital movements.

3. Cash Flow Assessment: The company holds a modest positive working capital (£11,774), reflecting liquidity to cover short-term liabilities. The absence of employees and fixed assets implies low operating costs, but also potentially limited revenue-generating capacity. There is no evidence of cash flow strain or overdue filings, which is positive. However, cash flow data is limited; further insight into income and expenses would be required for a comprehensive cash flow analysis.

4. Monitoring Points:

   • Track any significant changes in current assets and liabilities to detect cash flow stress.
   • Monitor for any new filings indicating increase in scale or operational complexity.
   • Review director’s reports or additional disclosures for changes in business activity or financial strategy.
   • Watch for any delayed filings or overdue accounts as early warning signals.
   • Consider requesting management accounts or cash flow forecasts if applying for credit.