Company Number: 13574096

Analysis Date: 2025-07-29 12:25 UTC

1. Credit Opinion: APPROVE
   UTILITY HEAVEN LTD shows a positive and improving financial position with a strong net current asset position (£15,106 as of August 2023, up from £2,512 in 2022). The company is active, current on filings, and operates in business support and professional services, which tend to have lower capital intensity and better cash flow profiles. Despite no employees reported, the business appears stable with no signs of financial distress. The company’s ability to maintain positive working capital and grow equity suggests it can service modest credit facilities, though larger loans would require additional financial information.

2. Financial Strength:
   The balance sheet is healthy for a micro-entity with net assets of £15,106 and no long-term liabilities reported. The increase in current assets and reduction in current liabilities between 2022 and 2023 indicates improved liquidity and operational efficiency. The company’s shareholder funds have increased six-fold in one year, reflecting retained earnings or capital injection. The absence of fixed assets and employees suggests a low fixed cost base, which reduces financial risk.

3. Cash Flow Assessment:
   The company’s net current assets of £15,106 reflect a prudent working capital position, with current assets exceeding current liabilities by a comfortable margin. This indicates good short-term liquidity and the ability to meet immediate obligations without reliance on external financing. Given the micro size and service-oriented nature, cash flow volatility should be low, but detailed cash flow statements would be needed for deeper analysis.

4. Monitoring Points:

• Continued growth or stability of net current assets and shareholder funds.
• Timely filing of future annual accounts and confirmation statements to avoid compliance issues.
• Any changes in operational scale, such as hiring employees or taking on debt, which may impact liquidity.
• Business development in core SIC activities and revenue growth to sustain profitability.
• Watch for any director changes or adverse credit events.