Company Number: 12825333

Analysis Date: 2025-07-19 12:05 UTC

1. Risk Rating: LOW
   Yusifmash Coaching Ltd demonstrates improving liquidity and solvency metrics, positive retained earnings growth, and compliance with filing deadlines, indicating a relatively low risk profile at this stage.

2. Key Concerns:

• Low absolute cash balance (£16,593) relative to current liabilities (£16,428), leaving minimal working capital buffer (£165 net current assets).
• Tangible fixed assets depreciation charge is significant relative to asset base, which may impact future asset replacement needs.
• Limited capital base (share capital of £100) which restricts ability to absorb shocks without external financing.

3. Positive Indicators:

• Consistent net asset growth from negative equity in 2021 (£-10,576) to positive shareholders’ funds of £3,250 in 2024.
• Profit generation reflected in increased retained earnings (£969 profit in 2024) showing operational progress.
• No overdue filings or compliance issues, indicating good governance and regulatory adherence.
• Stable single director with no indication of disqualifications or governance concerns.

4. Due Diligence Notes:

• Confirm the sustainability of recent profitability and adequacy of cash flow to meet short-term obligations given tight working capital.
• Review underlying contracts and client base to assess operational stability in the sport club activities sector.
• Investigate depreciation and capital expenditure plans to understand future investment requirements and impact on cash flows.
• Examine any off-balance sheet liabilities or contingent risks not disclosed in abridged accounts.
• Verify absence of related party transactions or director loans that might affect financial stability.