MIRA INFORM REPORT

 

 

Report Date :

21.11.2014

 

IDENTIFICATION DETAILS

 

Name :

LUMINVISION LTD

 

 

Registered Office :

1-5 Market Square, Ilfracombe, Devon, EX34 9AU

 

 

Country :

United Kingdom

 

 

Financials (as on) :

30.09.2013

 

 

Date of Incorporation :

15.09.2006

 

 

Com. Reg. No.:

05937579

 

 

Legal Form :

Private limited with Share Capital

 

 

Line of Business :

Manufacturer of interactive projection screens and 3D displays. Includes gallery of hardware and software

 

 

No. of Employees :

2

 

 

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 :

Moderate

 

 

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 – June 1, 2014

 

Country Name

Previous Rating

(31.03.2014)

Current Rating

(01.06.2014)

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 third largest economy in Europe after Germany and France. Over the past two decades, the government has greatly reduced public ownership. 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, are key drivers of British GDP growth. Manufacturing, meanwhile, has declined in importance but still accounts for about 10% of economic output. 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. Falling 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 included 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 about 11% of GDP in 2010 to nearly 1% by 2015. In November 2011, Chancellor of the Exchequer George OSBORNE announced additional austerity measures through 2017 largely due to 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 Ł375 billion (approximately $605 billion) as of December 2013. 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, however, in 2013 GDP grew 1.4%, accelerating unexpectedly in the second half of the year because of greater consumer spending and a recovering housing market. The budget deficit is falling but remains high at nearly 7% and public debt has continued to increase.

 

Source : CIA


Company name

 

LUMINVISION LTD

 

 

Company identification

 

 

LUMINVISION LTD

 

Telephone

 

+44 020 3318 8166

1-5 MARKET SQUARE

ILFRACOMBE

DEVON

EX34 9AU

United Kingdom

Fax

-

Company Number:        05937579

Website

www.luminvision.co.uk

Foundation:                  15/09/2006

Status:

 

Active - Accounts Filed

 

Vat No

GB891732302

 

 

Main indices

 

 

 

Payment experience and credit opinion

 

Recommend dealings on a pro-forma basis only.

 

 

 

Comments       

 

 No exact match CCJs are recorded against the company.

 

Net Worth decreased by 15.9% during the latest trading period.  A 9.4% decline in Total Assets occurred during the latest trading period. The company saw a decrease in their Cash Balance of 34.1% during the latest trading period. The movement in accumulated earnings would indicate that the company incurred a loss after tax and other appropriations, including dividends.

 

There has been no significant change in the company’s credit limit. There is insufficient data to indicate a change in this company’s percentage of sales. There is insufficient data to indicate a change in this company’s pre-tax profit. The company is exempt from audit. No recent changes in directorship are recorded. The company is not part of a group. The company was established over 8 years ago.

 

 

 

Basic information

 

Legal form

Private limited with Share Capital

Foundation     

15/09/2006

Company No.

05937579

 

 

Shareholders

 

 

Name

Currency

Number of shares

Share type

Nominal value

DANIEL HUDSON

GBP

499

ORDINARY

1

DAVID WILLIAMS

GBP

501

ORDINARY

1

Total Share Capital

 

 

Management

 

Directors Name

Address:

Date of birth

Nationality

Appointment date

Mr Daniel Hudson

The Abbeydale, Torrs Park, Ilfracombe, Devon EX34 8AY

04/11/1985

British

15/09/2006

Mr David Williams

Silver Springs, New Barnstaple Road, Ilfracombe, Devon EX34 9NF

16/08/1970

British

15/09/2006

 

Company Secretary

Address:

Appointment date

Mr David Williams

 

The Abbeydale, Torrs Park, Ilfracombe, Devon EX34 8AY

15/09/2006

 

Other Known Addresses

 

1-5 Market Square, Ilfracombe, Devon EX34 9AU

 

Business activities

 

Main activity

Principal Activity

Production of software, and marketing of hardware and software.

SIC03

Other software consultancy and supply

SIC07

Ready-made interactive leisure and entertainment software development

 

Economic data

 

Turnover and Employees

 

Date of Accounts

Turnover

Employees

30/09/2011

GBP 219,358

Not Stated

30/09/2012

Not Stated

Not Stated

30/09/2013

Not Stated

Not Stated

 

Supplementary data

 

Events

 

Date

 

27/02/2010

New Accounts Filed

27/02/2010

New Accounts Filed

22/09/2010

Annual Returns

29/11/2010

New Accounts Filed

05/10/2011

Annual Returns

16/01/2012

New Accounts Filed

16/01/2012

New Accounts Filed

28/09/2012

Annual Returns

09/07/2013

New Accounts Filed

11/10/2013

Annual Returns

21/03/2014

New Accounts Filed

24/09/2014

Annual Returns

 

Country court judgments (CCJs)

There are no County Court Judgments listed against this company

 

 

Profit & Loss

 

 

30/09/2013

52

GBP

Group: No

30/09/2012

52

GBP

Group: No

30/09/2011

52

GBP

Group: No

30/09/2010

52

GBP

Group: No

Turnover

0

0

219,358

223,992

Export .

 

 

 

 

Cost of Sales

-

-

69,175

63,613

Gross Profit

-

-

150,183

160,379

Wages And Salaries

0

0

0

0

Directors Emoluments

-

-

15,339

15,397

Operating Profit

-

-

57,163

84,570

Depreciation

390

459

540

635

Audit Fees

0

0

0

0

Interests Payments

-

-

1,220

1,028

Pre Tax Profit

0

0

55,943

83,542

Taxation

-

-

-11,585

-17,568

Profit After Tax

-

-

44,358

65,974

Dividends Payable

-

-

51,000

69,000

Retained Profit

-

-

-6,642

-3,026

 

 

Balance Sheet

 

 

30/09/2013

52

GBP

Group: No

30/09/2012

52

GBP

Group: No

30/09/2011

52

GBP

Group: No

30/09/2010

52

GBP

Group: No

Tangible Assets

2,211

2,601

3,060

3,600

Intangible Assets

0

0

0

0

Total Fixed Assets

2,211

2,601

3,060

3,600

Stock

18,400

19,846

21,346

24,752

Trade Debtors

14,634

16,400

1,245

0

Cash

110

167

5,619

13,007

Other Debtors

0

0

14,452

9,212

Miscellaneous Current Assets

0

0

0

0

Total Current Assets

33,144

36,413

42,662

46,971

Trade Creditors

34,348

37,816

10,000

10,000

Bank Loans and Overdraft

0

0

0

0

Other Short Term Finance

0

0

0

0

Miscellaneous Current Liabilities

0

0

34,271

32,478

Total Current Liabilities

34,348

37,816

44,271

42,478

 

 

 

30/09/2013

52

GBP Group: No

30/09/2012

52

GBP Group: No

30/09/2011

52

GBP Group: No

30/09/2010

52

GBP Group: No

Bank Loans and Overdrafts LTL

0

0

0

0

Other Long Term Finance

0

0

0

0

Total Long Term Liabilities

0

0

0

0

 

 

Capital & Reserves

 

 

30/09/2013

52

GBP Group: No

30/09/2012

52

GBP Group: No

30/09/2011

52

GBP Group: No

30/09/2010

52

GBP Group: No

Called Up Share Capital

1,000

1,000

1,000

1,000

P and L Account Reserve

7

198

451

7,093

Revaluation Reserve

0

0

0

0

Sundry Reserves

0

0

0

0

Shareholders Funds

1,007

1,198

1,451

8,093

 

 

Other Financial Items

 

 

30/09/2013

52

GBP Group: No

30/09/2012

52

GBP Group: No

30/09/2011

52

GBP Group: No

30/09/2010

52

GBP Group: No

Net Worth

1,007

1,198

1,451

8,093

Working Capital

-1,204

-1,403

-1,609

4,493

Total Assets

35,355

39,014

45,722

50,571

Total Liabilities

34,348

37,816

44,271

42,478

Net Assets

1,007

1,198

1,451

8,093

 

 

Cash Flow

 

 

30/09/2013

52

GBP Group: No

30/09/2012

52

GBP Group: No

30/09/2011

52

GBP Group: No

30/09/2010

52

GBP Group: No

Net Cash Flow from Operations

0

0

0

0

Net Cash Flow before Financing

0

0

0

0

Net Cash Flow from Financing

0

0

0

0

Increase in Cash

-57

-5,452

-7,388

9,242

Net Cash Flow before Financing

0

0

0

0

 

 

Miscellaneous

 

 

30/09/2013

52

GBP Group: No

30/09/2012

52

GBP Group: No

30/09/2011

52

GBP Group: No

30/09/2010

52

GBP Group: No

Capital Employed

1007

1198

1451

8093

 

 

FINANCIAL RATIOS

 

Name

30/09/2013

30/09/2012

30/09/2011

30/09/2010

Pre Tax Profit Margin

0.0%

0.0%

25.50 %

37.30 %

Current Ration

0.96

0.96

0.96

1.11

Sales or Net Working Capital

0.00

0.00

-136.33

49.85

Gearing

0.00 %

0.00 %

0.00 %

0.00 %

Equity

2.85 %

3.07 %

3.17 %

16.00 %

Creditor Days

0.00

0.00

16.59

16.25

Debtor Days

0.00

0.00

2.06

0.00

Liquidity or Acid test

0.42

0.43

0.48

0.52

Return on Capital Employed

0.0%

0.0%

3855.47 %

1032.27 %

Return on Total Assets Employed

0.0%

0.0%

122.35 %

165.19 %

Current Debt Ratio

34.10 %

31.56 %

30.51 %

5.24 %

Total Debt Ratio

34.10 %

31.56 %

30.51 %

5.24 %

Stock Turnover Ratio

0.0%

0.0%

9.73 %

11.05 %

Return on Net Assets Employed

0.0%

0.0%

3855.47 %

1032.27 %

Name

30/09/2013

30/09/2012

30/09/2011

30/09/2010

 

 

REMARKS

 

The abbreviated balance sheet reports the general financial position as very weak with continuing losses and shareholder’s fund at a low level. Remains to be seen how the company trades in the financial year ended September 2014

Apparent Net Loss Year Ended 30/09/2013 – 191GBP

 

Apparent Net Loss  Year Ended 30/09/2012 – 253GBP

 

Activity –          Manufacturer of interactive projection screens and 3D displays. Includes gallery of hardware and  software

 

Trading address confirmed - Silver Springs, New Barnstaple Rd, Ilfracombe Devon EX34 9NF

 

Employees        2

 

Bank :-              Lloyds TSB Bank plc

 

Branches-         Dubai


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.62.10

UK Pound

1

Rs.97.32

Euro

1

Rs.77.91

 

INFORMATION DETAILS

 

Analysis Done by :

SUB

 

 

Report Prepared by :

VNT

 

               

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.