ALTERIORS DESIGN AND BUILD LTD

Executive Summary

Alteriors Design and Build Ltd shows a solid but tightening financial position with improving asset base and liquidity that remains positive. The company benefits from director support and growing current assets, but significant increases in prepayments, accruals, and director loans raise concerns about working capital management. Conditional credit approval is recommended with ongoing monitoring of liquidity, director loans, and payment obligations to mitigate short-term credit risk.