Company Number: 14306819

Analysis Date: 2025-07-20 17:16 UTC

1. Credit Opinion: DECLINE. Berkshire Pharma Limited is a dormant company with no trading activity, minimal net assets (£99), and no financial performance data indicating revenue generation or profitability. The company has no operating history beyond incorporation in 2022 and has filed dormant accounts consistently. There is no evidence of cash flow generation or ability to service debt or credit facilities at this stage.

2. Financial Strength: The balance sheet shows net assets of only £99, representing the nominal value of issued share capital. There are no fixed or current assets, no liabilities, and no retained earnings. This extremely limited capital base and absence of operational assets indicate negligible financial strength. The dormant status confirms no trading or business activity has commenced.

3. Cash Flow Assessment: No cash flow information is available due to the dormant status. The company does not appear to have working capital or liquidity beyond the initial share capital. The ability to meet any short-term obligations or repay loans is unproven, and liquidity risk is very high if credit were extended.

4. Monitoring Points:

• Monitor for commencement of trading and filing of full accounts showing revenue, expenses, and cash flows.
• Review updated balance sheet and profit and loss accounts once the company becomes active.
• Track directors’ declarations and any changes in company status or PSCs.
• Watch for any credit exposures or commitments that may be reported in future filings.