MIRA INFORM REPORT

 

 

Report Date :           

03.03.2012

 

IDENTIFICATION DETAILS

 

Name :

CLARK DIAMONDS LIMITED

 

 

Formerly Known As :

CLARK DIAMONDS (BIRMINGHAM) LIMITED

 

 

Registered Office :

62 Tenby Street North, Birmingham, West Midlands, B1 3eg.

 

 

Country :

United Kingdom 

 

 

Financials (as on) :

30.06.2011

 

 

Date of Incorporation :

06.09.1984

 

 

Com. Reg. No.:

01846352

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Diamond merchants

 

 

No. of Employees :

13

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

Satisfactory

 

Status :

Satisfactory

Payment Behaviour :

No Complaints

Litigation :

Clear

NOTES:

Any query related to this report can be made on e-mail : infodept@mirainform.com while quoting report number, name and date.

 

ECGC Country Risk Classification List – September 30th, 2011

 

Country Name

Previous Rating

                   (30.06.2011)                  

Current Rating

(30.09.2011)

United Kingdom 

a1

a1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


Company Identification Details

 

Subject Reported on

CLARK DIAMONDS LIMITED

Registration Number

01846352

Address

62 TENBY STREET NORTH, BIRMINGHAM, WEST MIDLANDS, B1 3EG.

Telephone

0121 236 1724

 

 

 

 

Official Company Data

 

 

Legal Form

Private Limited

Registration Number

01846352

Subject Status

Trading

Date of Incorporation

06/09/1984

Registered Office

62 TENBY STREET NORTH, BIRMINGHAM, WEST MIDLANDS, B1 3EG.

History

15/02/2006 : The Registered Office address changed from 62 TENBY STREET NORTH, BIRMINGHAM, WEST MIDLA.

 

8/11/1993 : Change of name from CLARK DIAMONDS (BIRMINGHAM) LIMITED.

 

22/10/1993 : The Registered Office address changed from REGENT HOUSE, FREDERICK STREET, BIRMINGHAM, B.

 

23/10/1984 : Change of name from SKYDREAM MARKETING LIMITED.

Date of Last Annual Return to Registry

19/01/2012

Accounts

The last filed accounts at Companies House are those to 30/06/2011

Accounting Reference Date

30/06

 

 

 

Operations

 

 

Activities

Diamond merchants.

Staff Employed

13

Bankers

HSBC BANK PLC

Address

WEST BROMWICH HIGH STREET.

Sort Code

404613

Auditors

RSM Tenon Audit Ltd

Branches

62 TENBY STREET NORTH, BIRMINGHAM, WEST MIDLANDS, B1 3EG.

 

 

 

 

Previous Searches

 

Search History Summary

 

Last 3 Months

Last 6 Months

Last 12 Months

0

1

1

 

Search History Details

 

The Search History Details shows details of the most recent 40 searches

 

Date

Description

01/12/2011

Miscellaneous

05/11/2010

Miscellaneous

 

 

 

Public Record Information

 

 

Summary of CCJ's/Scottish Decrees

 

No CCJs/Scottish Decrees are recorded in our file.

 

 

 

Summary of Mortgages, Charges and Satisfactions

 

 

Total Number of Mortgages/Charges Registered

2

Number Outstanding

2

Number Partially Satisfied

0

Number Satisfied

0

 

 

Date of Latest Mortgage Created

03/09/2003

 

 

 

Details of most recent Mortgages, Charges and Satisfactions

 

 

Date Fully
Satisfied

Date
Registered

Date
Created

Charge
Description

Form Type

Lender

 

10/09/2003

03/09/2003

Debenture

395

Hsbc Bank Plc

 

23/11/1984

16/11/1984

Charge

N/A

Midland Bank Plc

 

It should be noted that there is no legal requirement to file satisfaction details of mortgages/charges at Companies House.

 

 

 

Other Filings and Notices

 

 

Date

Source

Description

 

23/12/2011

Companies House Gazette

All documents required to be delivered to the registrar under section 441 (annual accounts and reports)

05/04/2004

Companies House Gazette

Change among directors of a company

08/09/1990

Companies House Gazette

Alteration in memorandum or articles of association

31/03/1990

Companies House Gazette

Change among directors of a company

09/04/1988

Companies House Gazette

Documents delivered by a company under section 241 (annual accounts)

22/08/1987

Companies House Gazette

Change in the situation of a company's registered office

08/06/1985

Companies House Gazette

Alteration in memorandum or articles of association

 

 

 

Company Secretary

 

 

Secretary

MRS LYNN CHRISTINA RICHARDSON

Service Address

33 DOVERIDGE ROAD, HALL GREEN, BIRMINGHAM, WEST MIDLANDS, B28 0LT.

Country of Origin

UNITED KINGDOM

Appointment Date

01/11/2003

 

 

 

Directors

 

 

Director

MARK COLEMAN BARROWS

Service Address

REDHILL HOUSE, BROMSGROVE ROAD, HUNNINGTON, WEST MIDLANDS, B62 0JS.

Country of Origin

UNITED KINGDOM

Date of Birth

24/03/1954

Appointment Date

19/01/1993

 

 

 

Share Capital

 

 

Shares

Ordinary GBP 1.00

Issued Number

3,000

Principal Shareholder

3,000 Mark Coleman Barrows

 

 

The above reflects the principle shareholder(s) by number of shares held, irrespective of share classification type.

 

 

 

 

 

 

 

 

 

Financial Data– Statutory Accounts

 

 

 

 

Profit and Loss

 

The following figures are shown in units of 1000

 

Number of Weeks

52

52

52

52

Accounts Date

30/06/2011

30/06/2010

30/06/2009

30/06/2008

Currency

GBP

GBP

GBP

GBP

SALES

9752

9275

6977

7684

Cost of goods sold

7808

7608

5658

5942

GROSS PROFIT

1944

1667

1319

1742

Wages and Salaries

839

825

713

674

Directors Emoluments

279

330

329

321

Auditors Fees

8

8

8

8

Trading Profit

653

400

238

732

Depreciation

10

11

14

18

OPERATING PROFIT

643

389

224

714

Non Trading Income

1

 

21

33

PRE TAX PROFIT

644

389

245

747

Taxation

158

91

53

200

PROFIT AFTER TAX

486

298

192

547

Dividends Payable

300

300

300

300

RETAINED PROFITS

186

(2)

(108)

247

 

 

Balance Sheet

 

The following figures are shown in units of 1000

 

Number of Weeks

52

52

52

52

Accounts Date

30/06/2011

30/06/2010

30/06/2009

30/06/2008

Currency

GBP

GBP

GBP

GBP

TOTAL FIXED ASSETS

35

35

45

58

Tangible Assets

35

35

45

58

Fixed Assets

35

35

45

58

TOTAL CURRENT ASSETS

5392

5115

4513

4603

Trade debtors

1645

1649

1571

1575

Stocks

2857

2845

2138

2129

Other Current Assets

890

621

804

899

Misc Current Assets

38

35

33

20

Cash

852

586

771

879

TOTAL ASSETS

5427

5150

4558

4661

TOTAL CURRENT LIABILITIES

2423

2332

1738

1733

Trade creditors

1292

1214

1001

854

Short Term Loans

679

569

334

416

Due To Directors

679

569

334

416

Other Liabilities

452

549

403

463

WORKING CAPITAL

2969

2783

2775

2870

NET ASSETS/(LIABILITIES)

3004

2818

2820

2928

SHARE CAPITAL + RESERVES

3004

2818

2820

2928

Share Cap + Sundry Res

9

9

9

9

Issued Share Capital

3

3

3

3

Sundry Reserves

6

6

6

6

Profit and Loss account

2995

2809

2811

2919

SHAREHOLDERS FUNDS

3004

2818

2820

2928

CAPITAL EMPLOYED

3004

2818

2820

2928

 

 

Financial Comparison

 

The following figures are shown in units of 1000

 

Number of Weeks

52

52

52

52

Accounts Date

30/06/2011

30/06/2010

30/06/2009

30/06/2008

Currency

GBP

GBP

GBP

GBP

Net Cashflow from Oper.

665

169

372

809

Increase in Cash

265

(185)

(108)

338

Directors Remuneration

279

330

329

321

Auditors Remuneration

8

8

8

8

Liquid Assets

2497

2235

2342

2454

Net Working Capital

2969

2783

2775

2870

Tangible Net Worth(T.N.W)

3004

2818

2820

2928

 

Equity

3004

2818

2820

2928

Number of Years Trading

27

26

25

24

Number of Employees

13

11

11

11

Profit per Employee

49538.5

35363.6

22272.7

67909.1

Sales per Employee

750153.8

843181.8

634272.7

698545.5

 

 

Key Credit Ratios

 

The following figures are shown as Ratios or Percentages

 

Accounts Date

30/06/2011

30/06/2010

30/06/2009

30/06/2008

Current Ratio

2.2

2.2

2.6

2.7

Pre Tax Profit Margin%

6.6

4.2

3.5

9.7

Gross Profit%

19.9

18

18.9

22.7

Debtors Days (D.S.O)

62

65

82

75

Creditors Days (D.P.O)

48

48

52

41

Quick Ratio

1

1

1.4

1.4

W.I.P/Inventory Days

133.6

136.5

137.9

130.8

Return on Investment%

17.5

11.5

7.8

22.3

Return on Assets%

11.9

7.6

5.4

16

T.N.W/Total Assets%

55.4

54.7

61.9

62.8

Return on Capital%

21.4

13.8

8.7

25.5

Rtn on Shareholders Funds%

21.4

13.8

8.7

25.5

Working Capital/Sales%

30.4

30

39.8

37.4

Borrowing Ratio%

22.6

20.2

11.8

14.2

Equity Gearing%

124

120.8

162.3

169

Stock Turnover

3.4

3.3

3.3

3.6

Days Purchases Outstanding

60.4

58.2

64.6

52.5

Sales/Fixed Assets

278.6

265

155

132.5

 

 

 

 

 

 

Financial Summary

 

 

Auditors Qualification

The Auditors have expressed a clean opinion (i.e. unqualified with no referrals) on the accounts for the period ended 30/06/2011.

 

Turnover

The subjects turnover has increased by 5 % in the year.

 

Operating Profit

Totalled GBP 643,000. In the year prior a Profit of GBP 389,000 was achieved.

 

Pre Tax Profit

The subject's profit increased by 65 % in the year.

 

Working Capital

The subject's working capital has improved by 186,000 in the period.

 

 


DIAMOND INDUSTRY – INDIA

 

-          From time immemorial, India is well known in the world as the birthplace for diamonds.  It is difficult to trace the origin of diamonds but history says that in the remote past, diamonds were mined only in India. Diamond production in India can be traced back to almost 8th Century B.C.  India, in fact, remained undisputed leader till 18th Century when Brazilian fields were discovered in 1725 followed by emergence of S. Africa, Russia and Australia.

-          The achievement of the Indian diamond industry was possible only due to combination of the manufacturing skills of the Indian workforce and the untiring and unflagging efforts of the Indian diamantaires, supported by progressive Government policies.

-          The area of study of family owned diamond businesses derives its importance from the huge conglomerate of family run organizations which operate in the diamond industry since many generations.

-          Some of the basic traits of family run business enterprises include spirit of entrepreneurship, mutual trust lowers transaction costs, small, nimble and quick to react, information as a source of advantage and philanthropy.

-          Family owned diamond businesses need to improve on many fronts including higher standard of corporate governance, long-term performance – focused strategies, modern management and technology.

-          The diamond jewellery industry in India today may be more than Rs 60000 mil and is rated amongst the fastest growing  in the world. Indi ranks third in the world in domestic diamond consumption.

-          Utmost caution is to be exercised while dealing with some medium and large diamond traders which are usually engaged in fictitious import – export, inter-company transactions, financially assisted by banks. In the process, several public sector banks lost several hundred million rupees. They mostly diverted borrowed money for diamond business into real estate and capital markets.

-          Excerpts from Times of India dated 30th October 2010 is as under –

 

DIAMOND SAGA – DIRTY DOZEN STUCK WITH 2K CR DEBT

 

This could be the biggest credibility crisis the Indian diamond industry has ever faced. Fifteen banks run the risk of losing Rs 2000 crore lent to a dozen diamond firms in Surat. Until about two months ago, they had not repaid  these dues. Bankers believe many diamantaires borrowed money during the economic downturn two years ago and diverted funds to businesses like real estate and capital markets. Many of themselves made money from these businesses but their diamond companies have gone sick and declared insolvency.

-          Most of the money borrowed from the banks in the name of their diamond business has been diverted in real estate and the share market. The banks are not in a position to seize their properties because in many cases, these were purchased in the name of their relatives and friends.

 


FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.49.35

UK Pound

1

Rs.78.68

Euro

1

Rs.65.63

 

 

RATING EXPLANATIONS

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

----

NB

New Business

----

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                 Payment record (10%)

Credit history (10%)                    Market trend (10%)                                Operational size (10%)

 

 

 

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.