TYGER BEAU LIMITED

Executive Summary

Tyger Beau Limited shows positive financial growth and a strengthened balance sheet with adequate liquidity, supported by director funding. While credit exposure is moderate due to reliance on related-party loans and receivables, the company’s current asset coverage of liabilities supports conditional credit approval. Ongoing monitoring of cash flow and debtor management is essential to mitigate risk and ensure repayment capacity.

TYGER BEAU LIMITED - Analysis Report

Company Number: 13120517

Analysis Date: 2025-07-20 13:01 UTC

1. Credit Opinion: CONDITIONAL APPROVAL
   Tyger Beau Limited presents improving financials with a positive net asset position and growth in working capital over the last two years. The company has no overdue filings and is actively managed by a single director owning 100% control. However, the business is small, with limited capital and a director loan representing a significant debtor balance, introducing some dependency on related-party funding. Credit approval is recommended with conditions requiring ongoing monitoring of debtor collections and maintenance of current asset liquidity to ensure timely repayment of obligations.

2. Financial Strength:
   The company’s net assets increased substantially from £130 in 2022 to £17,548 in 2023, indicating growth in equity and retained earnings. Current assets rose from £37,425 to £110,302, driven largely by increases in debtors (£37,287 to £77,466) and cash (£138 to £32,836). Current liabilities grew proportionally but remain covered by net current assets of £17,548, suggesting a positive short-term solvency position. The balance sheet is simple, with no fixed assets reported and minimal share capital (£1), reflecting a micro/small company structure. The director loan (£57,939) is material but unsecured and repayable on demand, which was settled post-year-end, reducing credit risk.

3. Cash Flow Assessment:
   Cash balances improved significantly to £32,836, supporting liquidity. Debtors are high relative to liabilities, which may indicate credit risk or delayed receipts; however, the director loan component inflates this figure. Current liabilities at £92,754, including trade creditors (£11,076) and tax liabilities (£20,770), are fully covered by current assets. The working capital is positive, reflecting sufficient short-term resources to meet obligations. Monitoring debtor turnover and cash conversion cycles is advised to ensure ongoing liquidity.

4. Monitoring Points:

• Debtor aging and collection efficiency, especially related to director loans and trade debtors.
• Timely repayment of tax liabilities and other creditors to avoid penalties or enforcement actions.
• Cash flow trends and changes in working capital to detect early signs of liquidity pressure.
• Any changes in company ownership, director involvement, or operating sector risks (performing arts industry exposure).
• Future profitability and ability to generate positive operating cash flows given company scale and industry volatility.