Company Number: 14679035

Analysis Date: 2025-07-29 12:26 UTC

1. Credit Opinion: APPROVE – Zembr Ltd, incorporated in early 2023, shows a solid opening financial position for a micro-entity with net assets of £26,916 and positive net current assets of £25,849. The company is active, with no overdue filings and no signs of financial distress or insolvency proceedings. Given its young age and micro size, risk is moderate but manageable, supported by clear governance and no adverse director records. Approval for modest credit facilities is recommended, with caution on exposure size due to limited trading history.

2. Financial Strength: The balance sheet indicates a healthy liquidity position with current assets of £105,185 mainly held in cash or equivalents, comfortably covering current liabilities of £79,336. Fixed assets are minimal (£1,067), consistent with an early-stage professional services firm. Shareholders’ funds equal net assets at £26,916, indicating no debt on the balance sheet and a clean equity base. The company’s financial strength is sound for its size and stage, with no leverage or contingent liabilities evident.

3. Cash Flow Assessment: The working capital of approximately £25,849 provides a reasonable buffer for short-term obligations. The absence of debt and positive net current assets suggest the company should have sufficient liquidity to meet operational expenses and debt servicing requirements. However, no detailed P&L or cash flow statement is available, so future cash flow generation capacity is untested. Monitoring actual cash generation and receivables management will be important as the company scales.

4. Monitoring Points:

• Track revenue and profit growth in subsequent filings to assess business scalability and cash flow sustainability.
• Monitor debtor turnover and creditor payment terms to ensure working capital remains positive and liquidity stable.
• Watch for any director or control changes that could affect governance or risk profile.
• Review future filings for any emerging liabilities or related party transactions.
• Assess impact of economic conditions on the professional services sector, given SIC code 74909.