MIRA INFORM REPORT

 

 

Report Date :

09.10.2013

 

IDENTIFICATION DETAILS

 

Name :

S.R.G. APPAREL PLC

 

 

Formerly Known As :

S.R.G. APPAREL LIMITED

 

 

Registered Office :

Unit 6 Village Business Park George Street Prestwich Manchester M25 9ab

 

 

Country :

United Kingdom

 

 

Financials (as on) :

31.03.2012

 

 

Date of Incorporation :

29.12.1998

 

 

Com. Reg. No.:

03689774

 

 

Legal Form :

Public limited with Share Capital

 

 

Line of Business :

Wholesale of clothing and footwear

 

 

No. of Employees :

66

 

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 – March, 31st, 2013

 

Country Name

Previous Rating

(31.12.2012)

Current Rating

(31.03.2013)

United Kingdom

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

UNITED KINGDOM - ECONOMIC OVERVIEW

 

The UK, a leading trading power and financial center, is the second largest economy in Europe after Germany. Over the past two decades, the government has greatly reduced public ownership and contained the growth of social welfare programs. Agriculture is intensive, highly mechanized, and efficient by European standards, producing about 60% of food needs with less than 2% of the labor force. The UK has large coal, natural gas, and oil resources, but its oil and natural gas reserves are declining and the UK became a net importer of energy in 2005. Services, particularly banking, insurance, and business services, account by far for the largest proportion of GDP while industry continues to decline in importance. After emerging from recession in 1992, Britain's economy enjoyed the longest period of expansion on record during which time growth outpaced most of Western Europe. In 2008, however, the global financial crisis hit the economy particularly hard, due to the importance of its financial sector. Sharply declining home prices, high consumer debt, and the global economic slowdown compounded Britain's economic problems, pushing the economy into recession in the latter half of 2008 and prompting the then BROWN (Labour) government to implement a number of measures to stimulate the economy and stabilize the financial markets; these include nationalizing parts of the banking system, temporarily cutting taxes, suspending public sector borrowing rules, and moving forward public spending on capital projects. Facing burgeoning public deficits and debt levels, in 2010 the CAMERON-led coalition government (between Conservatives and Liberal Democrats) initiated a five-year austerity program, which aimed to lower London's budget deficit from over 10% of GDP in 2010 to nearly 1% by 2015. In November 2011, Chancellor of the Exchequer George OSBORNE announced additional austerity measures through 2017 because of slower-than-expected economic growth and the impact of the euro-zone debt crisis. The CAMERON government raised the value added tax from 17.5% to 20% in 2011. It has pledged to reduce the corporation tax rate to 21% by 2014. The Bank of England (BoE) implemented an asset purchase program of up to £375 billion (approximately $605 billion) as of December 2012. During times of economic crisis, the BoE coordinates interest rate moves with the European Central Bank, but Britain remains outside the European Economic and Monetary Union (EMU). In 2012, weak consumer spending and subdued business investment weighed on the economy. GDP fell 0.1%, and the budget deficit remained stubbornly high at 7.7% of GDP. Public debt continued to increase.

 

Source : CIA

 


Company identification

 

S.R.G. APPAREL PLC

UNIT 6 VILLAGE BUSINESS PARK

GEORGE STREET Website www.srg-plc.com

PRESTWICH

MANCHESTER

M25 9AB

United Kingdom

 

Telephone         --

Fax -

Company Number:         03689774

Foundation:                   29/12/1998

Status:                          Active - Accounts Filed

 

 

Main indices

 

Comments No

during the latest trading period. The audit report contains no adverse comments.

 

The company’s credit rating has dropped from 64 to 53 but the company still indicates good creditworthiness. The credit limit on this company has fallen 15.2% in comparison to the previously suggested credit limit. Pre-tax profits decreased by 4.2% compared to the previous trading period. The company saw a decrease in their Cash Balance of 47.9% during the latest trading period.

 

No recent changes in directorship are recorded. The company is not part of a group. The company has changed its registered name recently. The company was established over 14 years ago.

 

 

Basic information

 

Legal form         Public limited with Share Capital

Foundation        29/12/1998

Company No.    03689774

 

 

Previous Names

 

Date of Change                        Previous Name

19/01/2011                                S.R.G. APPAREL LIMITED

17/01/2011                                S.R.G. IMPORTS LIMITED

 

 

 

Shareholders

 

Name                           Currency          Number of shares        Share type       Nominal value

NITA PASSI                  GBP                 5,000                            ORDINARY                   1

RAJESH PASSI             GBP                 95,000                          ORDINARY B                1

Total Share Capital                                                                                             GBP 100,000

 

 

Management

 

Company Secretary

Name                           Address:                                                           Appointment date

Mr Mahesh Patel           Unit 6 Village Business Park, George Street,

Prestwich, Manchester M25 9AB                        03/11/2005

 

Directors

Name

Address:

Date of birth

Nationality

Appointment date

Mr Mahesh Patel

Unit 6 Village Business Park, George Street, Prestwich, Manchester M25 9AB

07/04/1965

British

10/01/2011

Mr Rajesh Kumar Passi

Unit 6 Village Business Park, George Street, Prestwich, Manchester M25 9AB

08/01/1954

British

12/05/2000

Mrs Nita Passi

Unit 6 Village Business Park, George Street, Prestwich, Manchester M25 9AB

04/08/1956

British

12/05/2000

Mr Mahesh Patel

Unit 6 Village Business Park, George Street, Prestwich, Manchester M25 9AB

07/04/1965

British

10/01/2011

 

Other Known Addresses

 

Unit 6, Village Business Park, George Street, Prestwich, Manchester, Lancashire M25 9AB

 

 

Business activities

 

Main Activity

Wholesale of clothing and footwear

 

 

Economic data

 

Turnover and Employees

 

Date of Accounts          Turnover                      Employees

31/03/2010                    GBP 39,067,416            59

31/03/2011                    GBP 42,658,880            66

31/03/2012                    GBP 43,337,917            66

 

 

Supplementary data

 

Banks

 

Bank Name                              Bank Branch Sort Code

HSBC BANK                             PLC 40-31-23

 

Auditor

 

Auditor name

NAIRNE SON & GREEN

 

Events

 

Company History

 

Date                                                       Action

 

07/12/2008                                         New Accounts Filed

 

30/12/2008                                         Annual Returns

 

27/11/2009                                         New Accounts Filed

 

27/11/2009                                         New Accounts Filed

 

22/12/2009                                         Annual Returns

 

05/01/2011                                         New Accounts Filed

 

05/01/2011                                         New Accounts Filed

 

19/01/2011                                         Change of Name

 

21/01/2011                                         Change of Name

 

22/01/2011                                         Annual Returns

 

24/01/2011                                         Change in Reg.Office

 

24/01/2011                                         Change of Company Postcode

 

11/10/2011                                         New Accounts Filed

 

11/10/2011                                           New Accounts Filed

 

24/10/2011                                                          New Board Member Mr M. Patel appointed

 

31/10/2011                                                          New Board Member Mr M. Patel appointed

 

10/02/2012                                                          Annual Returns

 

02/10/2012                                                          New Accounts Filed

 

02/10/2012                                                          New Accounts Filed

 

21/12/2012                                                          Annual Returns

 

Mortgages

 

Mortgage type

RENT DEPOSIT DEED

Charge created

25/02/1999

Charge registered

02/03/1999

Status

OUTSTANDING

Entitled person

TOWNSON ESTATES PLC

Secured amount

ALL MONIES DUE OR TO BECOME DUE FROM THE COMPANY TO THE CHARGEE UNDER A LEASE DATED 25TH FEBRUARY 1999

Mortgage detail

THE INTEREST OF THE COMPANY IN THE DEPOSIT OF GBP 200,000 PLUS INTER- EST ACCRUING THEREON AND ALL ADDITIONS IF ANY THERETO

 

 

Mortgage type

DEBENTURE

Charge created

08/07/1999

Charge registered

13/07/1999

Status

OUTSTANDING

Entitled person

MIDLAND BANK PLC

Secured amount

ALL MONIES DUE OR TO BECOME DUE FROM THE COMPANY TO THE CHARGEE ON ANY ACCOUNT WHATSOEVER

Mortgage detail

FIXED AND FLOATING CHARGES OVER THE UNDERTAKING AND ALL PROPERTY AND ASSETS PRESENT AND FUTURE INCLUDING GOODWILL BOOKDEBTS UN- CALLED CAPITAL BUILDINGS FIXTURESFIXED PLANT AND MACHINERY SEE THE MORTGAGE CHARGE DOCUMENT FOR FULL DETAILS

 

 

Mortgage type

FIXED AND FLOATING CHARGE

Charge created

03/07/2001

Charge registered

05/07/2001

Status

OUTSTANDING

Entitled person

HSBC INVOICE FINANCE (UK) LIMITED

Secured amount

ALL MONIES DUE OR TO BECOME DUE FROM THE COMPANY TO THE CHARGEE ON ANY ACCOUNT WHATSOEVER WHETHER ARISING UNDER AN AGREEMENT FOR THE PURCHASE OF DEBTS OR OTHERWISE

Mortgage detail

(I) ALL DEBTS PURCHASED OR PURPORTED TOBE PURCHASED BY THE SECU- RITY HOLDER PURSUANT TO AN AGREEMENT FOR THE PURCHASE OF DEBTS INCLUDING ASSOCIATED RIGHTS RELATING THERETO AND (II) ALL AMOUNTS OF INDEBTEDNESS DUE ON ANY ACCOUNT WHATSOEVER AND FLOATING CHARGE OVER SUCH MONIES AS THE COMPANY MAY RECEIVE IN RESPECT OF (II) ABOVE FIXED AND FLOATING CHARGE OVER ALL UNDERTAKING PROPERTY AND AS- SETS INCLUDING ALL PURCHASED DEBTS, THE OTHER DEBTS, UNCALLED CAP- ITAL, GOODWILL AND PATENTS

 

 

Mortgage type

LEGAL ASSIGNMENT

Charge created

03/03/2010

Charge registered

05/03/2010

Status

OUTSTANDING

Entitled person

HSBC BANK PLC

Secured amount

ALL MONIES DUE OR TO BECOME DUE FROM THE COMPANY TO THE CHARGEE ON ANY ACCOUNT WHATSOEVER

Mortgage detail

ANY CREDIT BALANCE DUE TO THE COMPANY UNDER CONDITION 13 OF THE AGREEMENT FOR THE PURCHASE OF DEBTS AND ANY DISCOUNTINGALLOWANCE

DUE UNDER THE CONTRACT THE BENEFIT OF ALL THE OTHER PROVISIONS

OF THECONTRACT AND ALL SECURITIES IN RESPECT OF THAT CREDIT

BALANCE

 

 

County Court Judgments (CCJs)

There are no County Court Judgments listed against this company

 

 

Accounts

 

Profit & Loss

 

 

31/03/2012

52

GBP

Group: No

31/03/2011

52

GBP

Group: No

31/03/2010

52

GBP

Group: No

31/03/2009

52

GBP

Group: No

Turnover

43,337,917

42,658,880

39,067,416

33,483,561

Export

17,930,851

18,173,847

17,269,434

11,968,347

Cost of Sales

35,916,642

36,536,465

32,221,700

27,591,806

Gross Profit

7,421,275

6,122,415

6,845,716

5,891,755

Wages And Salaries

2,163,876

2,135,756

1,883,902

1,745,015

Directors Emoluments

362,263

310,416

302,317

333,001

Operating Profit

1,338,889

1,278,369

1,694,563

1,194,807

Depreciation

100,769

65,933

87,065

126,150

Audit Fees

7,200

7,216

6,400

6,000

Interests Payments

331,468

226,755

184,187

297,448

Pre Tax Profit

1,007,421

1,051,614

1,510,519

899,457

Taxation

-257,550

-276,055

-418,463

-270,485

Profit After Tax

749,871

775,559

1,092,056

628,972

Dividends Payable

0

0

0

0

Retained Profit

749,871

775,559

1,092,056

628,972

 

Balance Sheet

 

 

31/03/2012

52

GBP

Group: No

31/03/2011

52

GBP

Group: No

31/03/2010

52

GBP

Group: No

31/03/2009

52

GBP

Group: No

Tangible Assets

285,945

246,841

177,836

157,011

Intangible Assets

0

0

0

0

Total Fixed Assets

285,945

246,841

177,836

157,011

Stock

13,264,065

10,524,588

11,151,984

7,449,510

Trade Debtors

6,883,246

6,741,722

5,459,148

5,085,001

Cash

22,277

42,786

9,714

388,239

Other Debtors

782,393

126,532

270,950

429,323

Miscellaneous Current Assets

6,973

2,100

0

0

Total Current Assets

20,958,954

17,437,728

16,891,796

13,352,073

Trade Creditors

2,319,217

1,616,383

1,048,882

767,272

Bank Loans and Overdraft

11,974,502

9,519,756

9,404,088

7,006,018

Other Short Term Finance

13,593

13,593

0

0

Miscellaneous Current Liabilities

450,450

385,682

1,296,855

1,008,043

Total Current Liabilities

14,757,762

11,535,414

11,749,825

8,781,333

Bank Loans and Overdrafts LTL

12,016,403

9,573,545

9,404,088

7,006,018

Other Long Term Finance

40,160

53,789

0

0

Total Long Term Liabilities

41,901

53,789

0

0

 

Capital & Reserves

 

 

31/03/2012

52

GBP

Group: No

31/03/2011

52

GBP

Group: No

31/03/2010

52

GBP

Group: No

31/03/2009

52

GBP

Group: No

Called Up Share Capital

100,000

500,000

500,000

1,000,000

P and L Account Reserve

6,345,236

5,595,366

4,819,807

3,727,751

Revaluation Reserve

0

0

0

0

Sundry Reserves

0

0

0

0

Shareholders Funds

6,445,236

6,095,366

5,319,807

4,727,751

 

Other Financial Items

 

 

31/03/2012

52

GBP

Group: No

31/03/2011

52

GBP

Group: No

31/03/2010

52

GBP

Group: No

31/03/2009

52

GBP

Group: No

Net Worth

6,445,236

6,095,366

5,319,807

4,727,751

Working Capital

6,201,192

5,902,314

5,141,971

4,570,740

Total Assets

21,244,899

17,684,569

17,069,632

13,509,084

Total Liabilities

14,799,663

11,589,203

11,749,825

8,781,333

Net Assets

6,445,236

6,095,366

5,319,807

4,727,751

 

Cash Flow

 

 

31/03/2012

52

GBP

Group: No

31/03/2011

52

GBP

Group: No

31/03/2010

52

GBP

Group: No

31/03/2009

52

GBP

Group: No

Net Cash Flow from Operations

-1,314,229

598,780

-1,731,665

-1,108,127

Net Cash Flow before Financing

-2,061,625

-149,977

-2,276,595

-1,648,906

Net Cash Flow from Financing

-413,629

67,382

0

0

Increase in Cash

-20,509

33,072

-378,525

382,081

 

 

Miscellaneous

 

 

31/03/2012

52

GBP

Group: No

31/03/2011

52

GBP

Group: No

31/03/2010

52

GBP

Group: No

31/03/2009

52

GBP

Group: No

Capital Employed

6,487,137

6,149,155

5,319,807

4,727,751

 

Financial Ratios

 

 

31/03/2012

 

31/03/2011

 

31/03/2010

 

31/03/2009

 

Pre Tax Profit Margin

2.32 %

2.47 %

3.87 %

2.69 %

Current Ration

1.42

1.51

1.44

1.52

Sales or Net Working Capital

6.99

7.23

7.60

7.33

Gearing

186.44 %

157.06 %

176.77 %

148.19 %

Equity

30.34 %

34.47 %

31.17 %

35.00 %

Creditor Days

19.47

13.79

9.77

8.34

Debtor Days

57.81

57.52

50.86

55.27

Liquidity or Acid test

0.52

0.59

0.48

0.67

Return on Capital Employed

15.52 %

17.10 %

28.39 %

19.02 %

Return on Total Assets Employed

4.74 %

5.94 %

8.84 %

6.65 %

Current Debt Ratio

2.28 %

1.89 %

2.20 %

1.85 %

Total Debt Ratio

2.29 %

1.90 %

2.20 %

1.85 %

Stock Turnover Ratio

30.60 %

24.67 %

28.54 %

22.24 %

Return on Net Assets Employed

15.63 %

17.25 %

28.39 %

19.02 %


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.69

UK Pound

1

Rs.99.20

Euro

1

Rs.83.69

 

 

INFORMATION DETAILS

 

Report Prepared by :

SDA

 

 

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.