MIRA INFORM REPORT

 

 

Report Date :           

05.03.2012

 

IDENTIFICATION DETAILS

 

Name :

GOLDEN FERN GROUP LIMITED

 

 

Registered Office :

11 Doncaster Street, Mangere , Manukau, Zip/postal code 2022

 

 

Country :

New Zealand

 

 

Financials (as on) :

31.03.2011

 

 

Date of Incorporation :

13.08.2010

 

 

Com. Reg. No.:

3063053

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Investment holding, export & wholesale of dairy and health products

 

 

No. of Employees :

03

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

Status :

Small Company 

Payment Behaviour :

Unknown

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)

New Zealand

a1

a1

 

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 Bottom of Form

Identification details  Bottom of Form

 

 

Verified Address

 

Subject name                :           GOLDEN FERN GROUP LIMITED

 

Business address          :           11 Doncaster Street

Town                             :           Mangere

Province                        :           Manukau

Zip/postal code              :           2022

Country                         :           New Zealand

Tel                                :           +64 9 8892853

Email                            :           contact@goldenfern.co.nz

Website                                    :           www.goldenfern.co.nz

 

Registered address        :           11 Doncaster Street

Town                             :           Mangere

Province                        :           Manukau

Zip/postal code              :           2022

Country                                                           :                       New Zealand

 

 

Summary details

 

Executive Summary

Date founded or registered          :   13/08/2010

Legal form                                 :   Private Limited Company

Chief executive                          :   Chris Berryman

Issued & paid up capital             :   NZD 643,827

Sales turnover                            :   NZD 529,965 (Consolidated 8 months, 31/03/2011)

Net income                                :   NZD -386,879 (Consolidated 8 months, 31/03/2011)

Total fixed assets                       :   NZD 887,338 (Consolidated 8 months, 31/03/2011)

Line of business             :   Investment holding, export & wholesale of dairy and health products.

 

Staff employed                                                                        :   3 employees

 

 

Credit risk opinion

 

 

Company Analysis

Country risk                               :   Country risk is minimal

Operation trend                          :   Operational trend is in start-up phase

Management experience :   Management is modestly experienced

Financial performance                :   Financial performance is poor

Organization structure                :   Organizational structure is acceptable

Detrimental                    :   No detrimental records found

Payment history                                    :   Unknown

Credit amount suggestion           :   Fully secured terms.

Credit amount asked                  :   Not described.

Comments                    :   It is strictly advisable to conduct business dealing on prepayment or L/C basis due to

the Subject recent date of establishment.

 

 

Statutory details

 

Registry Data

Registration date            :   13/08/2010

Legal form                     :   Limited Liability Company

Registration no              :   3063053

Registered authority       :   New Zealand Companies Register

Fiscal/ Tax no                :   105-284-284

Registry status              :   Live/Active

Previous name               :   None reported.

Change of legal form       :   None reported.

 

 

Management / directors

 

Key Management

Name                           :      Chris Berryman

Designation                                                   :            Managing Director

 

 

Board of directors / other appointments

 

Appointments

Name                            :           Zhang Yanfang

Designation                   :           Director

Appointment date           :           01/09/11

Address                        :           Unit E, 8/F., International Conference Center

No. 2 Jida Road, Zhuhai

Xiangzhou District

China

 

Staff employed   :           3 employees

 

Key Advisors

Auditors            :           RSM PRINCE Ford Building

86 Highbrook Drive

East Tamaki, Auckland 2013

New Zealand

Solicitors                      :      ANDERSON CREAGH LAI

110 Customs Street West

Auckland Central, Auckland 1010

New Zealand

 

 

 

Share capital

 

Composition

 

Authorized Capital                                 :   NZD 643,827

No of shares                                         :   1,000 A Ordinary Shares

Share par value                                     :   No par value

Issued capital                                       :   NZD 643,827

Paid up capital                                                                                              :   NZD 643,827

 

 

ownership / shareholders

 

How listed                                            :   Full List

 

Composition

 

Shareholder name          GOLDEN FERN HOLDINGS (HK) LIMITED

Address                        C/o ALPHALINK ACCOUNTING SERVICES LIMITED Room 2302, 23/F., Caroline

Centre, Lee Gardens Two, 28 Yun Ping Road

Hong Kong

 

No. of shares                 1,000 Ordinary Shares

% of shares                            100%

 

 

Related companies & corporate Affiliations

 

Structure

 

Name                            GOLDEN FERN HOLDINGS (HK) LIMITED

Affiliation type                Parent Company

Address                        C/o ALPHALINK ACCOUNTING SERVICES LIMITED

Room 2302, 23/F., Caroline Centre

Lee Gardens Two, 28 Yun Ping Road

Hong Kong

 

 

Name                            GOLDEN FERN DAIRY LIMITED

Affiliation type                Wholly-owned Subsidiary

Address                        11 Doncaster Street

Mangere, Manukau, 2022

New Zealand

 

Comments                    Sales of dairy and health products.

 


Name                                                              :   KINGDOM OVERSEAS LIMITED

Affiliation type                :   Associate

Address                        :   Avenida da Praia Grande No. 75-81,

2 Andar Edf. "Veng Fai" Macau

 

 

Bank & mortgages

 

Bank Details

Name of bank    :   ANZ National Bank Limited

Address            :   New Zealand

Account details  :   Current Account

 

Comments                                            :   It is generally not the policy of local banks to provide credit status information to non related parties, however interested parties would be advised to consult first with the Subject if banker's references are required.

 

 

Mortgages          :   None reported.

 

Legal Fillings

Bankruptcy fillings          :   None reported.

Court judgements           :   None reported.

Tax liens                       :   None reported.

Others                          :   None reported.

 

 

financial data

 

Description

Source of financial statement      :   Commercial Registry Filings

Financial statement date            :   31/03/11

Type of accounts                       :   Full audited

Currency                                   :   New Zealand, Dollar (NZD)

Exchange rate                           :   1 USD = NZD 1.20 as of 02-03-2012

 

Summarized Financial Information

Consolidation type                                 :   Consolidated

Currency                                               :   New Zealand, Dollar

(NZD) Denomination                               :   (x1) One

Date of financial year end                        :   31/03/11

Length of accounts                                :   8 months

 

Sale turnover / Income                                                                                  :   529,965

 

Gross profit                                                                                                   :   167,171

 

Profit before tax                                                                                             :   -386,879

 

Net income                                                                                                    :   -386,879

 

Non current assets                                                                                       :   459,583

 

Current assets                                      :   427,755

Inventories                                                                                                    :   117,549

 

Total assets                                                                                                 :   887,338

 

Current liabilities                                                                                         :   630,390

 

Total liabilities                                                                                             :   630,390

 

Share equity                                                                                                 :   256,948

 

Retained earning                                                                                         :   -386,879

 

Comments                                         :   Comparative financial information is not available due to the Subject's recent date of establishment.

 

The consolidated financial information above relates to the Subject and its only subsidiary Golden Fern Dairy Limited.

 

 

Operation details

 

Main activities                                       :   The Subject is engaged as an investment holding company and export of health products such as supplements/tablets and dairy products such as milk formula.

Product & services                                 :   Baby/children/adult milk formula

Goats Milk Chewable Tablets

Goats Milk Powder

Colostrum Chewable Tablets

Colostrum Milk Powder

Deer Supplements

Manuka Honey

Jointamine: Green Lipped Mussel Oil

 

Brand                                                   :   Body by Nature, ManukaX, Golden Fern, Ineda

 

Purchases

Local                                                    :   Yes

International                                          :   No imports.

 

Sales

Local                                                    :   Yes

International                                          :   China, Hong Kong, Macau, Vietnam

 

Key events                                           :   Creditors' alarm for exporter's future

14/11/2010

Control one of the country's largest online exporters of New Zealand-made goods is up in the air, after it was brought out of receivership in controversial circumstances.

 

 

New Zealand Global sells a wide range of NZ-made products to customers around the world through website shopnewzealand.co.nz, but the company was put into voluntary administration last month by its major shareholder and sole director, Chris Berryman, after it struck severe financial difficulties. However, that arrangement was shortlived. The company's only secured creditor, BNZ, placed it into receivership a few days later.

 

But the receivership also lasted for just a few days, after the debt to the BNZ was paid off by a Chinese company, Golden Fern Group, allowing NZ Global to return to voluntary administration.

However, some of NZ Global's creditors and minority shareholders have raised concerns about that arrangement because Golden Fern has close ties with Berryman and is also one of NZ Global's biggest debtors. According to insolvency practitioner Gareth Hoole of Staples Rodway, who is running NZ Global's voluntary administration, NZ Global had recently sold a chunk of its business to Golden Fern for $500,000, although only

$230,000 of that has been paid.

 

Golden Fern advanced the money to repay the BNZ as a secured loan, which means it now ranks ahead of other creditors and shareholders in NZ Global despite its debt to the company.

 

Creditors and minority shareholders are particularly unhappy about the situation because of Berryman's perceived close involvement with Golden

 

Fern, which markets a range of NZ-made infant formulas in China. Companies Office records list Golden Fern's sole shareholder as Yunnan Ruiyang Communications Co, based in Kunming, China.

 

Although Berryman is not a director of the company, he filed the original shareholder consent notices when the company was established in August, giving a Kunming address.

Berryman is also listed as a director of Golden Fern Dairy, which is majority owned by Golden Fern Group.

 

"Certain shareholders and creditors have expressed some concerns surrounding the sale of the trade business to Golden Fern. Those concerns focus on the value of the sale and Mr Berryman's personal involvement and possible conflict of interest," Hoole said in his report to creditors last week. However, he had concluded that the price was "fair and reasonable in the circumstances".

 

Hoole said Berryman and his wife had provided him with affidavits to the effect that neither of them have a financial interest in Golden Fern. Continuation of the business under voluntary administration will be considered at a meeting of creditors on Thursday.

 

Hoole said he believed it was in the creditors' best interests to allow the company to continue trading, because if it was put into liquidation they would probably get nothing.

"So it's a bit of a Hobson's choice for them," he said.

 

Property & Assets

Premises                                             :   The Subject operates from premises located at the verified heading address consisting of warehouse and administrative office.

Branches                                             :   None reported.

 

 

Other property                                       :   Total Group NBV of property, plant and equipment as of 31-03-2011

was NZD 14,955.

 

 

Summarized country risk

 

Gross Domestic Products (GDP) & Economic Overview

Central bank                                          Reserve Bank of New Zealand

Reserve of foreign exchange & gold         US$ 18.421 billion

Gross domestic product - GDP               US$ 140,434 billion

GPP (Purchasing power parity)               119.791 billion of International dollars

GDP per capita - current prices               US$ $32,145

GDP - composition by sector                  agriculture: 4.6% industry: 23.7% services: 71.7%

 

Inflation                                                 2008: 4%

2009: 2.1%

2010: 2.3%

 

Unemployment rate                                2008:4.2%

2009:  6.2%

2010: 6.5%

 

Public debt

(General Government gross

debt as a % GDP)                                  2008:  20.4 %

2009:   26.1%

2010:    31 %

 

Government bond ratings                        Standard & Poor's: AA+/Stable/A-1+

Moody's rating: Aaa

Moody's outlook: STA

 

Market value of publicly traded shares      US$ 67.061 Billion

 

Largest companies in the country            :   Telecom of New Zealand, Trans power, Fletcher Building, Infratil

 

Trade & Competitiveness Overview

 

Total exports                             US$ 29.53 billion

 

Exports commodities                 dairy products, meat, wood and wood products, fish, machinery

 

Total imports                             US$31.11 billion

 

Imports commodities                  machinery and equipment, vehicles and aircraft, petroleum,

electronics, textiles, plastics

 

Export - major partners               Australia 22%, US 11.5%, Japan 9.2%, China 5.3%, UK 4.6%

 

Import - major partners               Australia 20.7%, China 13.4%, US 9.7%, Japan 9.5%, Singapore 4.9%,

Germany 4.7%

 

FDI Inflows                                2008: US$ 3,441 million

2009: US$  4,993 million

2010: US$ 348 million

 

FDI Outflows                              2007: US$ 3,703 million

2008: US$ -239 million

2009: US$ -406 million

 

Best countries for doing

business                                   3 out of 183 countries

 

Global competitiveness ranking   23 (ranking by country on a basis of 133, the first is the best)

 

 

Country and Population Overview

Total population                                    : 4.37 million

Total area                                             : 270,467 km2

Capital                                                 :  Wellington

Currency                                                                                                      :  New Zealand Dollar (NZD)

Internet users as % of total population     :  84.38 %

 


Payment history

 

Purchase Term

Local                                                    :   Prepayment, Credit 30 days

 

Sales Term

International                                          :   L/C, Prepayment, Telegraphic transfer, Credit 30 days

 

Trade Reference/ Payment Behaviour

 

Comments                                            :   As local and international trade references were not supplied, the Subject's payment track record history cannot be appropriately determined but based on our research, payments are believed to be met without delay.

 

Investigation Note

Sources                                               :   Interviews and material provided by the Subject

 

:   Other official and local business sources

 

 

 


 

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.