UNIQUE LEARNING LTD

Executive Summary

UNIQUE LEARNING LTD is a newly established micro-entity with a modest balance sheet and limited financial history. While currently solvent with positive net assets, liquidity depends heavily on prepayments/accrued income, warranting caution. Credit approval is conditional, requiring enhanced monitoring and confirmation of cash flow stability before increasing exposure.

UNIQUE LEARNING LTD - Analysis Report

Company Number: 13884559

Analysis Date: 2025-07-29 14:05 UTC

1. Credit Opinion: CONDITIONAL APPROVAL
   UNIQUE LEARNING LTD is a very young micro-entity, incorporated in 2022, engaged in education services. The company has no reported turnover or profit data available, which limits a full credit assessment. The balance sheet shows modest fixed and current assets, with net current assets positive at £5,543 and net assets of £5,913. However, current liabilities of £4,685 are relatively high compared to current assets of £483, offset by sizable prepayments/accrued income (£9,745), which appear to be material but require clarification. The directors are relatively new and management appears stable. Given the minimal financial history and low asset base, credit exposure should be limited and accompanied by conditions such as monitoring and possibly seeking personal guarantees or collateral.

2. Financial Strength:
   The company’s balance sheet is small but currently positive in net assets (£5,913). Fixed assets are negligible (£370), and current assets (£483) do not cover current liabilities (£4,685) on their own. The significant prepayments/accrued income (£9,745) improve working capital but need verification as to their nature and recoverability. The shareholders’ funds equal the net assets, indicating equity is intact but very limited. The company’s micro status and lack of profitability information suggest a fragile financial position.

3. Cash Flow Assessment:
   Liquidity appears constrained with current assets much lower than current liabilities, but the reported net current assets figure implies that prepayments/accrued income are classified as current assets and are critical to liquidity. The company employs only one person, which limits payroll obligations but also indicates limited operational scale. Cash flow stability cannot be confirmed without income statement or cash flow details. Working capital management should be closely monitored.

4. Monitoring Points:

• Clarify the nature and timing of the prepayments/accrued income (£9,745) to confirm liquidity and working capital reliability.
• Monitor annual accounts for revenue and profitability development as the company matures.
• Track current liabilities trends to ensure they do not escalate beyond manageable levels.
• Review director and shareholder changes or any adverse filings that might impact creditworthiness.
• Confirm timely filings of accounts and confirmation statements to avoid regulatory penalties or risk signals.