Company Number: 14175284

Analysis Date: 2025-07-19 11:53 UTC

1. Credit Opinion: DECLINE
   Yates & Co Properties Ltd is currently dormant with no trading activity or income reported since its incorporation in 2022. The lack of revenue generation, operational history, or financial activity suggests no demonstrated ability to service debt or meet financial obligations. The company's balance sheet is minimal, reflecting only £2 in share capital and debtors, indicating no meaningful asset base or working capital. Given these factors, the company does not present a viable credit risk at this time.

2. Financial Strength:
   The balance sheet shows negligible financial substance: share capital and debtors both at £2, with no liabilities or assets beyond this nominal value. No fixed assets or cash reserves are reported. The dormant status confirms no business activity or income generation, resulting in no retained earnings or accumulated reserves. The company’s equity base is extremely limited, indicating no buffer to absorb losses or fund operations.

3. Cash Flow Assessment:
   There is no evidence of cash inflows or outflows during the reported periods. The absence of trading means no operating cash flow exists, and liquidity is effectively non-existent beyond the nominal share capital. Without cash generation or working capital, the company cannot meet any debt service requirements or short-term liabilities.

4. Monitoring Points:

• Company status and trading activity: Monitor for commencement of trading or revenue generation.
• Financial filings: Watch for changes in financial strength, such as equity injections or asset acquisitions.
• Directors’ reports: Review any strategic plans indicating operational start or capital raising.
• Payment history: If credit is extended in future, closely track payment performance and liquidity.