YANG TELECOM SERVICE LIMITED

Executive Summary

Yang Telecom Service Limited shows a robust financial position for a micro-entity with increasing net assets and strong liquidity. The company’s balance sheet is conservative with no long-term debt, supporting its ability to meet obligations. Continued monitoring of working capital and cash flow will ensure ongoing creditworthiness as the business expands.

YANG TELECOM SERVICE LIMITED - Analysis Report

Company Number: 14017090

Analysis Date: 2025-07-29 16:50 UTC

1. Credit Opinion: APPROVE
   Yang Telecom Service Limited presents a solid financial position for a micro-entity with consistent growth in net assets and strong working capital. The company’s balance sheet is clean, with no long-term liabilities or provisions, and it shows good liquidity to cover short-term obligations. The single director and 100% shareholder appears to maintain prudent financial control. Given the absence of contingent liabilities or financial commitments and timely filing of accounts and returns, the company is currently capable of servicing debt and honoring commercial agreements.

2. Financial Strength:
   The company has demonstrated a steady increase in net assets from £30,212 at incorporation in 2022 to £64,185 as of March 2025. Fixed assets remain minimal (£2,300 in 2025), appropriate for a service-based telecom business. Current assets have grown to £84,208, while current liabilities remain modest at £22,323, resulting in strong positive net current assets of £61,885. There are no long-term liabilities or provisions, indicating a simple and low-risk capital structure fully funded by shareholders’ equity.

3. Cash Flow Assessment:
   Liquidity appears healthy with a current ratio of approximately 3.77 (current assets/current liabilities) in 2025, suggesting strong short-term liquidity and working capital. The company does not disclose detailed cash flow statements, but the build-up in current assets and net current assets implies positive operating cash inflows or equity injections. The absence of creditor pressure or overdue payables supports the view that the company can meet its short-term obligations comfortably.

4. Monitoring Points:

• Continue monitoring working capital levels to ensure liquidity is maintained as the company grows.
• Review any changes in credit terms or increases in liabilities that could affect short-term funding needs.
• Assess profit generation and cash flow when accounts for future years become available to confirm sustainability.
• Monitor director’s conduct and company status to ensure ongoing compliance and governance.