Company Number: 14562876

Analysis Date: 2025-07-29 13:15 UTC

1. Credit Opinion: DECLINE. TEMPEROS LTD exhibits significant financial distress as of its first full reported year ending 31 December 2023. The company has negative net assets (£-2,991) and net current liabilities of £4,011, indicating a working capital deficit. The very low current assets (£54) relative to current liabilities (£4,065) suggest an inability to meet short-term obligations. The absence of employees and minimal fixed assets imply a nascent or dormant operational status. Without evidence of cash flow generation or capital injection, the risk of default on credit facilities is high.

2. Financial Strength: The balance sheet shows weak financial strength. Negative net assets reflect that liabilities exceed total assets, putting the company in an insolvent position on a balance sheet basis. The micro-entity status and exemption from audit limit the depth of financial information, but the reported figures indicate poor capitalization and no buffer for losses. The director is the sole shareholder with full control, but no equity has been injected to offset accumulated losses or liabilities.

3. Cash Flow Assessment: Current assets of only £54 provide negligible liquidity. With current liabilities over £4,000 due within one year, the company lacks sufficient working capital to cover short-term debts. The absence of employees and minimal operational assets suggest limited business activity and cash generation capacity. This poor liquidity position raises significant concerns about meeting ongoing financial commitments without additional funding.

4. Monitoring Points:

• Monitor any capital injections or shareholder loans that improve net assets and liquidity.
• Track operating performance and cash flow generation to assess ability to cover current liabilities.
• Review director and shareholder actions for restructuring or business plan changes.
• Watch for late or missing filings that can signal deteriorating governance or financial distress.
• Assess any trading or legal developments impacting business viability.