TWO SWANS CONTENT LTD

Executive Summary

TWO SWANS CONTENT LTD is a micro-sized, single-director company with a stable financial position and positive working capital, indicating ability to service short-term liabilities. While financial strength is modest, the company shows no signs of distress, supporting credit approval with conservative exposure. Ongoing monitoring of liquidity metrics and operational performance is recommended due to the small scale and limited financial disclosures.

TWO SWANS CONTENT LTD - Analysis Report

Company Number: 13528591

Analysis Date: 2025-07-29 13:54 UTC

1. Credit Opinion: APPROVE with caution.
   TWO SWANS CONTENT LTD is a micro private limited company operating in a niche service sector. The company has demonstrated consistent positive net assets and working capital, indicating the ability to meet short-term obligations. However, the small scale (one employee, minimal fixed assets) and modest liquidity require caution; lending decisions should consider the nature and purpose of credit requested, with limited exposure and possibly collateral or personal guarantees.

2. Financial Strength:
   The balance sheet shows stable net assets of £18,618 as of 31 July 2024, down slightly from £20,619 the previous year. Current assets remain steady around £24k, with current liabilities increasing modestly to £5,564. The company has no fixed assets disclosed, indicating a service business with low capital investment. The shareholder’s funds fully support the balance sheet, reflecting no external debt. The slight decline in net assets suggests small erosion of reserves but no indication of financial distress.

3. Cash Flow Assessment:
   Net current assets (working capital) of £18,754 represent a healthy buffer above current liabilities, suggesting adequate short-term liquidity. The company holds minimal liabilities due within one year and maintains consistent cash or cash equivalents. The small size and single-employee operation imply low overheads, supporting stable cash flow generation. However, lack of detailed profit and loss or cash flow statements limits full assessment; ongoing monitoring of receivables and payables cycles would be prudent.

4. Monitoring Points:

• Track net current assets and net assets for any further decline.
• Monitor director remuneration and any personal guarantees that may affect company liquidity.
• Review turnover and profitability trends once available to confirm sustainable cash flows.
• Watch for any changes in credit terms with suppliers or customers that may impact working capital.
• Confirm timely filing of accounts and confirmation statements to avoid regulatory risk.