Company Number: 12990648

Analysis Date: 2025-07-29 19:23 UTC

Financial Health Assessment of TOMIS PRO CONSULTING LTD (as at 30 November 2023)

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1. Financial Health Score: B+

Explanation: The company demonstrates a stable and improving financial position with positive net assets, healthy working capital, and controlled liabilities. However, the relatively small scale of operations and limited cash reserves temper the rating slightly. This score reflects solid financial "vital signs" with room for growth and enhancement, particularly in liquidity management.

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2. Key Vital Signs

Metric	Value (2023)	Interpretation
Net Current Assets	£3,340	Positive working capital indicates good short-term financial health and ability to meet immediate obligations — a "healthy pulse."
Current Assets	£3,797	Includes £1,360 cash and £5,157 debtors; cash is modest but debtors are increasing, showing growth in receivables.
Current Liabilities	£457	Low short-term debt burden, manageable and well covered by current assets.
Net Assets (Shareholders’ Funds)	£3,340	Positive and increasing net worth over 4 years signals retained earnings and business value accumulation — a "strong backbone."
Cash at Bank	£1,360	Cash position has increased from previous year but remains modest. Critical to monitor for liquidity "breathing room."
Debtors	£5,157	Increasing receivables may indicate growing sales but also potential liquidity risk if collection is slow — "clogged arteries" if not managed.
Turnover (Implied)	Not stated explicitly but growing based on employees and debtors.

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3. Diagnosis

The financial data reveal a company in good overall health with positive net assets and strong working capital. The increase in net current assets from £2,438 in 2022 to £3,340 in 2023 suggests improving liquidity and operational efficiency. The rise in debtors indicates expanding business but also highlights a potential "symptom of distress" if these receivables are not turned into cash promptly.

The small cash reserve is adequate for current liabilities but could be vulnerable if unexpected expenses arise or if debtor payments are delayed, potentially causing cash flow strain. The company maintains low liabilities, which is a positive sign of controlled financial risk.

The increase in average employees from 0 to 2 signals business growth and investment in operational capacity, which may lead to increased turnover and profits if managed well.

With the company categorized as an unaudited small company, the financial statements are simplified but provide sufficient insight into its financial trajectory. The director's adherence to filing deadlines and no overdue accounts or returns suggests good governance and compliance health.

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4. Recommendations

• Enhance Cash Flow Management: Improve collection processes for debtors to convert receivables into cash faster, preventing liquidity bottlenecks. Consider tighter credit controls or incentives for early payment.
• Build Cash Reserves: Aim to increase cash on hand to cover at least 3 months of operating expenses to provide a buffer against unforeseen events — akin to building a financial "immune system."
• Monitor Debtor Aging: Regularly review the age profile of receivables to identify slow-paying customers early and take corrective actions.
• Plan for Growth: With increased employees and rising assets, formal budgeting and financial forecasting will help manage expansion sustainably and prevent overextension.
• Consider Formal Audit: As the company grows, commissioning an audit may enhance credibility with lenders, investors, or clients and identify any hidden financial "ailments."
• Maintain Compliance: Continue timely submission of accounts and statutory filings to avoid penalties or reputational damage.

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Summary

TOMIS PRO CONSULTING LTD is financially stable with an improving net asset base and positive working capital, indicating a generally healthy financial condition. The main area for vigilance is managing cash flow and debtor collections to ensure liquidity remains strong as the business grows. With prudent financial management and continued operational growth, the company's outlook is positive.

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