Company Number: 13749457

Analysis Date: 2025-07-29 12:50 UTC

1. Risk Rating: LOW
   Berkeley 31 Limited demonstrates a stable financial position with positive net current assets and increasing shareholders' funds over recent years. The company complies with filing deadlines and maintains an active status, indicating sound governance and operational continuity.

2. Key Concerns:

• Limited scale and scope: As a micro-entity with only 2 employees, the business may be vulnerable to operational risks and market fluctuations inherent in small companies.
• Concentrated ownership: Two directors each hold 50-75% control, which could pose governance risks if disagreements arise or succession planning is inadequate.
• Lack of audit and limited financial disclosures: Exemption from audit reduces transparency for external investors, limiting insight into detailed financial performance and risk exposures.

3. Positive Indicators:

• Growing net assets: Shareholders' funds have increased year-on-year from approximately £53.9k in 2021 to £101.5k in 2025, reflecting retained earnings or capital injections.
• Strong liquidity position: Current assets significantly exceed current liabilities, with net current assets improving to £74.4k in 2025, suggesting adequate short-term liquidity.
• Timely compliance: No overdue accounts or confirmation statements reported, indicating good regulatory compliance and governance discipline.

4. Due Diligence Notes:

• Review detailed profit and loss data and cash flow statements (not provided) to assess operational profitability and cash generation capacity.
• Investigate the nature of fixed assets and potential capital expenditure plans given growth in fixed assets from £1.5k to £27k.
• Confirm the absence of director disqualifications or adverse regulatory issues beyond Companies House public records.
• Assess the business model and market position in the television programming and broadcasting sector (SIC 60200) for sustainability and growth prospects.
• Validate the company's plans for scaling operations beyond micro-entity status and any dependency on key personnel.