Company Number: 12950739

Analysis Date: 2025-07-20 11:15 UTC

1. Credit Opinion: APPROVE
   Upshift Consultancy Ltd demonstrates stable and improving financial health consistent with a micro-entity profile. The company has shown solid growth in net current assets and shareholders’ funds over the last three years, indicating prudent financial management and an ability to meet short-term obligations. There are no overdue filings or adverse status flags, and management appears stable with recent director appointments suggesting continuity. As a consultancy business, cash flow demands appear manageable, supporting a positive credit opinion for modest credit facilities.

2. Financial Strength:
   The balance sheet as of 31 March 2024 shows total assets less current liabilities of £41,162, up from £24,171 the previous year. Fixed assets have increased modestly to £7,672. Current assets stand at £59,965 against current liabilities of £26,475, providing a net current asset position (working capital) of £33,490, which is a healthy liquidity buffer for a micro-enterprise. Shareholders’ funds have increased from £24,171 to £41,162, reflecting retained earnings and equity growth. The company maintains a low level of share capital (£100), typical of small private companies.

3. Cash Flow Assessment:
   The company’s net current assets position indicates a positive working capital situation, suggesting it can comfortably cover short-term liabilities. Current liabilities have decreased from £32,855 to £26,475, while current assets have increased, further improving liquidity. The absence of employees (average nil during the last year) suggests low fixed operating costs; however, this also means reliance on director management and possibly subcontracted services. Cash flow from operations is not explicitly disclosed but inferred to be sufficient for obligations given the increased net assets and absence of overdue filings.

4. Monitoring Points:

• Maintain close monitoring of working capital levels to ensure liquidity remains strong, especially if business expands or hires staff.
• Track turnover and profitability as these are not disclosed but critical for assessing ongoing credit risk and repayment capacity.
• Observe any changes in director composition or PSC disclosures that could impact management stability.
• Monitor industry conditions in management consultancy, as economic downturns could reduce client spending and affect revenue streams.
• Ensure timely filing of annual accounts and confirmation statements to avoid compliance risks.