Company Number: 13558475

Analysis Date: 2025-07-19 12:33 UTC

1. Credit Opinion: APPROVE
   UTILITY TRAINING (YORKSHIRE) LTD demonstrates a stable financial position with positive net assets and no current liabilities reported for the latest year. The company is active, has timely filings, and is controlled by a single experienced director. The micro-entity size and single-employee status suggest a low operational complexity but also limited scale. Given the positive working capital and equity growth since inception, the company appears capable of servicing modest credit facilities with low risk.

2. Financial Strength:
   The balance sheet shows net assets of £50,618 as of 31 August 2024, an increase compared with prior years (from £26,546 in 2021). Fixed assets have declined slightly but current assets have increased, reflecting improved liquidity. No current liabilities are noted, indicating no short-term debt pressures. Shareholders’ funds equal net assets, confirming no external debt on the balance sheet. Overall, the financial structure is conservative and sound for a micro-entity.

3. Cash Flow Assessment:
   Net current assets are £32,768 as of the latest year, indicating sufficient working capital to cover short-term obligations. The absence of current liabilities and positive net current assets support liquidity and operational resilience. The company’s cash flow position appears healthy, but given the small size and limited employee base (one employee), cash flow volumes are likely modest. There is no indication of reliance on external short-term borrowing.

4. Monitoring Points:

• Monitor turnover and profitability trends to ensure continued positive equity growth.
• Watch for any increase in liabilities or overdue filings that could signal financial or operational stress.
• Review director’s ongoing involvement and business strategy given single-person control and limited scale.
• Assess impact of market conditions on management consultancy demand (SIC 70229), as this sector can be sensitive to economic cycles.