Company Number: 13233911

Analysis Date: 2025-07-29 12:48 UTC

1. Credit Opinion: CONDITIONAL APPROVAL
   The Albarius Group Limited is an active micro-entity in the management consultancy sector with a short trading history since incorporation in 2021. The balance sheet shows modest positive net current assets and shareholders’ funds, indicating a basic but stable financial position. However, the company is very small with no employees and limited turnover details available, which increases the risk profile. Approval for credit facilities is feasible on a conditional basis, subject to ongoing monitoring of cash flow and profitability trends, and possibly setting conservative credit limits to mitigate exposure.

2. Financial Strength:
   The company’s financial strength is currently limited but stable. At the year ending March 31, 2024, net current assets were £667 and shareholders’ funds matched this figure, up from £100 the prior year. This growth signals some asset accumulation or retained earnings but remains small in absolute terms. There are no fixed assets reported, and liabilities due within one year are under £1,000, suggesting limited operational scale and low gearing. The micro-entity designation means filing requirements are minimal, and no audit has been performed, which restricts insight into financial nuances.

3. Cash Flow Assessment:
   Cash and current assets increased substantially from £100 to £1,660 year on year, indicating improved liquidity. Current liabilities rose to £993 but remain comfortably covered by current assets, resulting in positive working capital of £667. The absence of employees and minimal liabilities suggest low operating overhead. However, the lack of detailed profit and loss data limits assessment of cash flow sustainability. The company appears to have sufficient short-term liquidity to meet near-term obligations, but ongoing cash inflows should be verified.

4. Monitoring Points:

• Monitor future annual accounts filings for evidence of revenue growth and profitability improvements.
• Watch working capital trends to ensure liquidity remains positive and sufficient to cover liabilities.
• Verify that directors maintain prudent financial management given the small capital base and limited asset coverage.
• Regularly review the company’s credit applications and exposure given its micro size and limited operating history.
• Assess any changes in ownership, director appointments, or business model that could affect financial stability.