Company Number: 14629130

Analysis Date: 2025-07-29 15:51 UTC

1. Credit Opinion: APPROVE
   Werewolf Gaming Ltd is a newly incorporated micro-entity with a strong net current asset position (£238k) relative to its liabilities (£157k). The company shows no signs of financial distress, has filed all statutory documents on time, and is under the control of a single director and 100% owner, indicating centralized management and clear accountability. Given the current financial strength and absence of adverse indicators, the company appears capable of meeting its short-term obligations and servicing credit facilities, subject to continued business performance.

2. Financial Strength:
   The balance sheet as of 31 January 2024 reveals total assets of approximately £398.5k, of which current assets constitute the bulk (£394.9k). Fixed assets are minimal (£3.6k), reflecting the company’s likely focus on intangible or service-based operations within data processing and hosting (SIC 63110). Current liabilities stand at £156.9k, leaving net current assets of £238k and shareholders’ funds of £241.7k, indicating a solid equity base with no long-term debt reported. This financial structure suggests a conservative capital model with strong liquidity buffers.

3. Cash Flow Assessment:
   The large net current asset surplus implies positive working capital and liquidity cushion, essential for operational resilience. While detailed cash flow statements are not available, the substantial current assets relative to liabilities reduce liquidity risk. The average employee count of 2 denotes a lean cost base, likely minimizing fixed overheads. Cash flow should be monitored closely as the company grows, but current figures support a healthy short-term liquidity position.

4. Monitoring Points:

• Track revenue growth and profitability over the next 1-2 years to ensure sustainable cash generation.
• Monitor any increases in current liabilities or fixed assets that might strain liquidity.
• Watch for changes in director or ownership structure, especially given single-person control.
• Confirm ongoing compliance with filing deadlines and regulatory requirements.
• Assess impact of market conditions in data processing services sector on company performance.