T & J CURIIOUS LIMITED

Executive Summary

T & J CURIIOUS LIMITED demonstrates strong financial improvement with positive working capital and increased net assets, indicating a healthy recovery phase from startup challenges. The company’s financial foundation is solid for its scale, but ongoing liquidity management and governance enhancements are recommended to support sustainable growth.

T & J CURIIOUS LIMITED - Analysis Report

Company Number: 14683053

Analysis Date: 2025-07-29 12:32 UTC

Financial Health Assessment Report for T & J CURIIOUS LIMITED

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1. Financial Health Score: B

Explanation:
The company shows a marked improvement in its financial position from the previous year, turning from negative working capital to positive, and significantly increasing net assets. While the business is still young (incorporated in 2023) and operating at a micro scale, these signs indicate a strengthening financial foundation. Minor caution is advised due to limited operational history and relatively low asset base.

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2. Key Vital Signs

Metric	2025 Value (£)	Interpretation
Fixed Assets	24,000	Stable asset base; slight reduction may indicate asset sales or depreciation.
Current Assets	23,736	Healthy increase, showing improved liquidity and resource availability.
Current Liabilities	18,725	Decreased significantly from prior year, lowering short-term debt pressure.
Net Current Assets (Working Capital)	5,011	Positive working capital, indicating the company can cover short-term obligations comfortably.
Total Assets Less Current Liabilities	29,011	Improvement reflects better overall solvency.
Net Assets (Shareholders’ Funds)	27,751	Strong growth (almost tripling) suggests retained earnings and/or capital injections.
Number of Employees	1	Small, manageable workforce consistent with micro entity status.

Interpretation of Vital Signs:

• Liquidity (“healthy cash flow”): Positive net current assets mean the company is not showing symptoms of cash flow distress. It can meet short-term debts without strain.
• Solvency: Increasing net assets and total assets less current liabilities suggest the company is building a stronger financial buffer against insolvency.
• Asset Management: Fixed assets are stable with minor depreciation or sales; current assets growth indicates better management of receivables or cash.
• Capital Structure: Shareholder funds increasing indicates healthy reinvestment or new equity, reducing reliance on debt.

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3. Diagnosis

The financial "symptoms" reveal a company recovering from initial start-up pressures and moving into a more stable phase. The turnaround from a negative working capital of -£16,018 in 2024 to a positive £5,011 in 2025 signals improved operational management and liquidity. The sizeable growth in net assets (from £10,282 to £27,751) is a positive sign of capital strengthening. The company maintains a micro-entity profile with a single employee (likely the director) and modest asset base, which is typical for an early-stage retail business not operating from physical stores.

No overdue filings or penalties indicate good compliance health, reducing risk of regulatory strain.

Potential "symptoms" to monitor include:

• The relatively low fixed asset base limits operational expansion without further investment.
• The business is heavily reliant on the controlling director, as she holds 75-100% ownership and voting rights, which can be a concentration risk.
• Limited operational history means the company’s financial trends are still emerging and subject to volatility.

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4. Recommendations

• Maintain Positive Working Capital: Continue managing current assets and liabilities closely to sustain liquidity. Consider building a cash reserve to buffer against unforeseen expenses.
• Diversify Capital Sources: Explore options for modest capital injection or credit facilities to fund potential growth, reducing the risk of over-dependence on shareholder equity.
• Enhance Asset Utilization: Evaluate fixed assets for efficiency and potential upgrade if business scales. Avoid unnecessary asset disposals that could impair operational capacity.
• Governance and Succession Planning: Given the director’s controlling interest, consider appointing additional directors or advisors to spread governance risk and improve decision-making robustness.
• Financial Controls and Record-Keeping: Keep up to date with filings and maintain rigorous accounting practices to support sustainable growth and compliance.
• Business Development: As a retailer operating outside stores, focus on digital marketing, customer acquisition, and product diversification to strengthen revenue streams.

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