WHISTON GRANGE CONSULTING LIMITED

Executive Summary

Whiston Grange Consulting Limited presents a sound micro-business profile with positive net current assets and no external debt, supporting its ability to meet short-term obligations. However, the company’s small scale and recent establishment warrant cautious credit exposure with close monitoring of turnover, cash flow, and liquidity trends. Governance appears stable under sole director control, but ongoing financial performance should guide credit decisions.

WHISTON GRANGE CONSULTING LIMITED - Analysis Report

Company Number: 13972088

Analysis Date: 2025-07-20 11:02 UTC

1. Credit Opinion: APPROVE with caution. Whiston Grange Consulting Limited is a micro private limited company active since 2022, operating in IT consultancy. It has no overdue filings and a sole director with full control, indicating stable governance. The company has positive net current assets and shareholder funds, suggesting it can meet short-term obligations. However, turnover and asset base are modest, and the business is at an early stage, so credit exposure should be moderate with some monitoring.

2. Financial Strength: The balance sheet shows net current assets of £35,183 as of 31 March 2024, down from £45,176 the previous year, indicating a slight reduction in liquidity but still positive working capital. Shareholders’ funds match net assets at £35,183, evidencing no external debt and a clean capital structure. The company holds current assets primarily in cash or receivables, with minimal liabilities (£1,731). The decline in current assets from £56,490 to £33,452 signals a need to understand cash flow usage.

3. Cash Flow Assessment: Current liabilities are minimal and have decreased, improving short-term liquidity. The company’s ability to generate cash internally is limited by small turnover (£76,800 in 2023, no turnover figure provided for 2024), so reliance on owner funding or operational cash management is likely. The reported decrease in current assets may reflect investment in working capital or reduced cash reserves. Absence of borrowings is positive but liquidity should be monitored carefully.

4. Monitoring Points:

• Track turnover and profitability trends in subsequent accounts to assess business growth and sustainability.
• Monitor cash reserves and working capital movement to ensure liquidity remains adequate.
• Review director’s financial commitments and any related party transactions given sole control.
• Watch for changes in current liabilities or introduction of external debt that might affect leverage.
• Confirm timely filing of future accounts and confirmation statements to avoid regulatory risk.