Company Number: 14964957

Analysis Date: 2025-07-20 14:58 UTC

1. Credit Opinion: CONDITIONAL APPROVAL
   TJMEE LIMITED is a newly incorporated private limited company (established June 2023) operating in business support services (SIC 82990). The financials show modest net assets (£3,165) and positive working capital (£3,165), indicating initial operational stability. However, the company is very small, with only one employee (the sole director) and limited financial history. Credit approval should be conditional on continued monitoring of trading performance and liquidity, given the early stage of the business and low capitalization.

2. Financial Strength
   The balance sheet is very lean, with total current assets of £25,994 primarily held in cash (£25,001) and minimal trade debtors (£993). Current liabilities stand at £22,829, mainly consisting of other creditors (£22,089) and tax liabilities (£740). The company’s net assets and shareholders’ funds of £3,165 reflect a small equity base, supported by minimal called-up share capital (£10) and accumulated profits (£3,155). Absence of fixed assets and reliance on cash for liquidity is typical for a start-up but leaves limited buffer for unforeseen obligations.

3. Cash Flow Assessment
   Cash at bank is strong relative to liabilities, providing a positive liquidity position with net current assets of £3,165. Debtors are low and there is no indication of significant inventory, reducing working capital complexity. The company’s positive working capital suggests it can meet short-term obligations currently. However, the high level of creditors relative to equity and the nascent stage of operations mean cash flow is likely tight and dependent on continued revenue generation. Close attention to cash flow forecasts and creditor payments is recommended.

4. Monitoring Points

• Turnover and profitability trends to confirm sustainable trading and build equity.
• Timely filing of statutory accounts and confirmation statements to ensure compliance.
• Cash flow management, especially ability to cover growing liabilities as business scales.
• Any changes in the director’s involvement or appointment of additional directors to support governance.
• Creditors aging profile and customer payment terms to avoid liquidity strain.