Company Number: 13146176

Analysis Date: 2025-07-20 15:58 UTC

1. Credit Opinion: APPROVE
   TAJOMA UK LIMITED demonstrates modest but positive net current assets and equity, indicating a sound short-term liquidity position despite its micro-entity scale. The company has maintained a stable financial position over the past four years with a slight increase in net assets from £663 in 2020 to £3,311 in 2023. There are no overdue filings, and the director has consistent stewardship. Given its small size and low complexity, the risk profile is low and manageable for typical credit facilities.

2. Financial Strength:
   The balance sheet shows current assets of £141,264 against current liabilities of £137,953 at the last year-end, yielding a small positive working capital of £3,311. Shareholders’ funds have grown gradually from £663 in 2020 to £3,311 in 2023, reflecting retained earnings or capital injections. The company holds no fixed assets, and its capital base is minimal (£100 share capital), consistent with a micro-entity in wholesale trade. Overall, the financial strength is weak but stable, with minimal leverage or complex obligations.

3. Cash Flow Assessment:
   With no reported employees and modest net current assets, the company likely maintains sufficient liquidity to meet short-term obligations. The current ratio slightly above 1 (1.02 in 2023) implies just adequate liquidity. However, the decline in current assets from 2022 (£177k) to 2023 (£141k) should be monitored for any cash flow impact. The absence of significant liabilities beyond current creditors suggests low refinancing risk. Cash flow visibility is limited but appears sufficient at this scale.

4. Monitoring Points:

• Track working capital trends to ensure liquidity remains positive, especially given the decrease in current assets in 2023.
• Monitor timely filing of accounts and returns to avoid compliance risk.
• Watch for any increase in liabilities or capital expenditure that could pressure the balance sheet given the limited equity.
• Review director conduct and business developments since only one director is involved, concentrating risk.
• Assess any changes in business scale or payment terms that might affect cash flows.