Company Number: 14357952

Analysis Date: 2025-07-29 18:26 UTC

1. Risk Rating: LOW
   Berkeley Stone Ltd is currently classified as a dormant company with minimal financial activity and very limited assets (£100 net assets and shareholders' funds). The company is active with no overdue filings and demonstrates compliance with statutory requirements. Given the absence of trading activity and liabilities, solvency and liquidity risks are minimal at this stage.

2. Key Concerns:

• Dormant status indicates no operational revenue or business activity, which means the company’s sustainability depends entirely on external factors or future activation.
• Very limited net assets (£100) provide no financial buffer or working capital, potentially limiting ability to scale or respond to liabilities if trading commences suddenly.
• Changes in director appointments within a short period may warrant review, although no adverse conduct or disqualification is noted.

3. Positive Indicators:

• Up-to-date statutory filings with Companies House, including accounts and confirmation statement, demonstrating regulatory compliance and good governance practice.
• Clear ownership structure with three identified persons with significant control, including a corporate entity, indicating transparent control and oversight.
• Dormant status reduces immediate operational and financial risks as the company currently has no active trading obligations or liabilities.

4. Due Diligence Notes:

• Investigate the strategic intent behind maintaining the dormant company and any plans for activation or trading commencement, especially given the real estate SIC code.
• Review the background and reputation of the controlling entities and individuals, including Pinnacle Investment Group and the directors, to understand potential future business risks or conflicts of interest.
• Monitor any forthcoming accounts filings to detect changes in financial status, particularly if the company moves from dormant to active trading.