MIRA INFORM REPORT

Report No. :	352705
Report Date :	12.12.2015

IDENTIFICATION DETAILS

Name :	PER UNA GROUP LIMITED

Formerly Known As :	PRECIS (2438) LIMITED

Registered Office :	Waterside house35 north wharf roadlondonw2 1nw

Country :	United Kingdom

Financials (as on) :	29.03.2014

Date of Incorporation :	09.06.2004

Com. Reg. No.:	05149488

Legal Form :	Private limited with Share Capital

Line of Business :	· Retail Sale Of Clothing In Specialised Stores · To supply clothing products to Marks and Spencer plc.

No. of Employee :	1 (2014)

RATING & COMMENTS

MIRA’s Rating :

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 :	Poor

Payment Behaviour :	Slow

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 31, 2015

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

United Kingdom

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. 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 has been a net importer of energy since 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.

In 2008, 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. Facing burgeoning public deficits and debt levels, in 2010 the CAMERON-led coalition government (between Conservatives and Liberal Democrats) initiated an austerity program, which aimed to lower London's budget deficit from about 11% of GDP in 2010 to nearly 1% by 2015. 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 20% by 2015. However, the deficit still remains one of the highest in the G7, standing at 6.0% in 2014.

In 2012, weak consumer spending and subdued business investment weighed on the economy, however, in 2013 GDP grew 1.7% and in 2014, 2.6%, accelerating unexpectedly because of greater consumer spending and a recovering housing market.

The Bank of England (BoE) implemented an asset purchase program of �375 billion (approximately $586 billion) as of December 2014. 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).

Source : CIA

Company Name and Address

PER UNA GROUP LIMITED

WATERSIDE HOUSE35 NORTH WHARF ROADLONDONW2 1NW

Company No

05149488

Company Status

Active - Accounts Filed

Company Summary

Registered Address WATERSIDE HOUSE
35 NORTH WHARF ROAD
LONDON
W2 1NW

Trading Address Waterside House
35 North Wharf Road
London
W2 1NW

Website Address http://www.per-una.com

Telephone Number -

Fax Number

TPS -

FPS No

Incorporation Date 09/06/2004

Previous Name PRECIS (2438) LIMITED

Type Private limited with Share Capital

FTSE Index -

Date of Change 29/07/2004

Filing Date of Accounts 10/03/2015

Currency GBP

Share Capital £100,000

SIC07 47710

Charity Number -

SIC07 Description RETAIL SALE OF CLOTHING IN SPECIALISED STORES

Principal Activity To supply clothing products to Marks and Spencer plc.

Key Financials

Year to Date Turnover Pre Tax Profit Shareholder Funds Employees

29/03/2014 £7,723,000 -£1,188,000 £46,286,000 1

31/03/2013 £255,290,000 £47,267,000 £47,215,000 108

31/03/2012 £291,293,000 £57,183,000 £10,804,000 122

Mortgage Summary

Total Mortgage 0

Outstanding 0

Satisfied 0

Trade Debtors / Bad Debt Summary

Total Number of Documented Trade 0

Total Value of Documented Trade £0

Commentary

This company has been treated as a Medium company in respect of the rating/limit generated.

This company's ratio of total liabilities to total assets indicates the presence of strong equity funding.

This company's return on total assets employed ratio indicates a poor or negative return on assets.

The company has more cash than short term bank borrowings.

This company trades in an industry with a higher level of corporate failures.

CCJ

Total Number of Exact CCJs -	0	Total Value of Exact CCJs -
Total Number of Possible CCJs -	0	Total Value of Possible CCJs -
Total Number of Satisfied CCJs -	0	Total Value of Satisfied CCJs -
Total Number of Writs -	-

Total Current Directors	2
Total Current Secretaries	1
Total Previous Directors / Company Secretaries	13

Current Directors

Name	Amanda Mellor	Date of Birth	07/03/1964
Officers Title	Ms	Nationality	British
Present Appointments	60	Function	Director
Appointment Date	30/07/2009
Address	35 North Wharf Road, London, W2 1NW

Name	Scott Iain Fyfe	Date of Birth	04/04/1974
Officers Title	Mr	Nationality	British
Present Appointments	3	Function	Director
Appointment Date	10/02/2011
Address	Waterside House, 35 North Wharf Road, London, W2 1NW

Current Company Secretary

Name	Robert John Ivens	Date of Birth	10/04/1958
Officers Title	Mr	Nationality	British
Present Appointments	76	Function	Company Secretary
Appointment Date	01/05/2006
Address	Waterside House, 35 North Wharf Road, London, W2 1NW

Top 20 Shareholders

Name	Currency	Share Count	Share Type	Nominal Value	% of Total Share Count
MARKS & SPENCER PLC	GBP	100,000	ORDINARY	1	100

Profit & Loss

	Date Of Accounts	29/03/14	(%)	31/03/13	(%)	31/03/12	(%)	02/04/11	(%)	31/03/11
	Weeks	52	(%)	52	(%)	52	(%)	52	(%)	52
	Currency	GBP	(%)	GBP	(%)	GBP	(%)	GBP	(%)	GBP
	Consolidated A/cs	N	(%)	N	(%)	N	(%)	N	(%)	N
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Turnover	£7,723,000	-97%	£255,290,000	-12.4%	£291,293,000	4%	£280,064,000	-	£280,064,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Export	-	-	-	-	-	-	-	-	-
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Cost of Sales	£8,709,000	-95.6%	£198,147,000	-10.7%	£221,870,000	1.7%	£218,151,000	-	£218,151,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Gross Profit	-£986,000	-101.7%	£57,143,000	-17.7%	£69,423,000	12.1%	£61,913,000	-	£61,913,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Wages & Salaries	£21,000	-99.6%	£5,956,000	6%	£5,618,000	-18.2%	£6,871,000	-	£6,871,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Directors Emoluments	-	-	-	-	-	-100%	£293,000	-	£293,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Operating Profit	-£1,188,000	-102.5%	£47,267,000	-17.3%	£57,184,000	8.5%	£52,728,000	-	£52,728,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Depreciation	£64,000	-40.7%	£108,000	-52.8%	£229,000	-28.7%	£321,000	-	£321,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Audit Fees	-	-	-	-	-	-	-	-	-
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Interest Payments	-	-	-	-100%	£1,000	-	£1,000	-	£1,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Pre Tax Profit	-£1,188,000	-102.5%	£47,267,000	-17.3%	£57,183,000	8.5%	£52,727,000	-	£52,727,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Taxation	£259,000	102.3%	-£11,298,000	23.8%	-£14,826,000	-0.8%	-£14,711,000	-	-£14,711,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Profit After Tax	-£929,000	-102.6%	£35,969,000	-15.1%	£42,357,000	11.4%	£38,016,000	-	£38,016,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Dividends Payable	-	-	-	-100%	£225,000,000	-	-	-	-
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Retained Profit	-£929,000	-102.6%	£35,969,000	119.7%	-£182,643,000	-580.4%	£38,016,000	-	£38,016,000

Balance Sheet

	Date Of Accounts	29/03/14	(%)	31/03/13	(%)	31/03/12	(%)	02/04/11	(%)	31/03/11
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Tangible Assets	0	-100%	£160,000	-72%	£571,000	-25.7%	£769,000	-	£769,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Intangible Assets	0	-100%	£228,000	16.9%	£195,000	11.4%	£175,000	-	£175,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Total Fixed Assets	0	-100%	£388,000	-49.3%	£766,000	-18.9%	£944,000	-	£944,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Stock	0	-100%	£5,002,000	-21.5%	£6,369,000	-40.9%	£10,778,000	-	£10,778,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Trade Debtors	£45,727,000	-	0	-	0	-	0	-	0
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Cash	£9,000	-99.5%	£1,681,000	-89.4%	£15,910,000	-90.3%	£164,021,000	-	£164,021,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Other Debtors	0	-100%	£87,583,000	101%	£43,574,000	-30.7%	£62,922,000	-	£62,922,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Miscellaneous Current Assets	£570,000	437.7%	£106,000	-78.1%	£483,000	-5.3%	£510,000	-	£510,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Total Current Assets	£46,306,000	-50.9%	£94,372,000	42.3%	£66,336,000	-72.2%	£238,231,000	-	£238,231,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Trade Creditors	£20,000	-99.9%	£16,265,000	-42.7%	£28,399,000	58.9%	£17,877,000	-	£17,877,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Bank Loans & Overdrafts	0	-	0	-	0	-	0	-	0
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Other Short Term Finance	0	-100%	£7,843,000	520%	£1,265,000	-61.6%	£3,294,000	-	£3,294,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Miscellaneous Current Liabilities	0	-100%	£22,773,000	-12.3%	£25,970,000	6.6%	£24,364,000	-	£24,364,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Total Current Liabilities	£20,000	-100%	£46,881,000	-15.7%	£55,634,000	22.2%	£45,535,000	-	£45,535,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Bank Loans & Overdrafts and LTL	0	-100%	£664,000	-	£664,000	217.7%	£209,000	-	£209,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Other Long Term Finance	0	-	0	-	0	-100%	£8,000	-	£8,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Total Long Term Liabilities	0	-100%	£664,000	-	£664,000	217.7%	£209,000	-	£209,000

Capital & Reserves

	Date Of Accounts	29/03/14	(%)	31/03/13	(%)	31/03/12	(%)	02/04/11	(%)	31/03/11
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Called Up Share Capital	£100,000	-	£100,000	-	£100,000	-	£100,000	-	£100,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	P & L Account Reserve	£46,186,000	-2%	£47,115,000	322.7%	£11,146,000	-94.2%	£193,789,000	-	£193,789,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Revaluation Reserve	-	-	-	-	-	-	-	-	-
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Sundry Reserves	-	-	-	100%	-£442,000	3.5%	-£458,000	-	-£458,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Shareholder Funds	£46,286,000	-2%	£47,215,000	337%	£10,804,000	-94.4%	£193,431,000	-	£193,431,000

Other Financial Items

	Date Of Accounts	29/03/14	(%)	31/03/13	(%)	31/03/12	(%)	02/04/11	(%)	31/03/11
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Net Worth	£46,286,000	-1.5%	£46,987,000	342.9%	£10,609,000	-94.5%	£193,256,000	-	£193,256,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Working Capital	£46,286,000	-2.5%	£47,491,000	343.8%	£10,702,000	-94.4%	£192,696,000	-	£192,696,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Total Assets	£46,306,000	-51.1%	£94,760,000	41.2%	£67,102,000	-71.9%	£239,175,000	-	£239,175,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Total Liabilities	£20,000	-100%	£47,545,000	-15.5%	£56,298,000	23.1%	£45,744,000	-	£45,744,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Net Assets	£46,286,000	-2%	£47,215,000	337%	£10,804,000	-94.4%	£193,431,000	-	£193,431,000

Cash Flow

	Date Of Accounts	29/03/14	(%)	31/03/13	(%)	31/03/12	(%)	02/04/11	(%)	31/03/11
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Net Cashflow from Operations	-£1,672,000	88.8%	-£14,975,000	-119.6%	£76,532,000	366.7%	£16,400,000	-	£16,400,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Net Cashflow before Financing	-£1,672,000	89%	-£15,157,000	-119.7%	£76,882,000	381.2%	£15,976,000	-	£15,976,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Net Cashflow from Financing	-	-	-	100%	-£225,000,000	-	-	-	-
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Increase in Cash	-£1,672,000	89%	-£15,157,000	89.8%	-£148,118,000	-999.9%	£15,976,000	-	£15,976,000

Miscellaneous

	Date Of Accounts	29/03/14	(%)	31/03/13	(%)	31/03/12	(%)	02/04/11	(%)	31/03/11
	Contingent Liability	NO	-	NO	-	NO	-	NO	-	NO
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Capital Employed	£46,286,000	-3.3%	£47,879,000	317.5%	£11,468,000	-94.1%	£193,640,000	-	£193,640,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Number of Employees	1	-99.1%	108	-11.5%	122	-18.1%	149	-	149
	Accountants
	Auditors	PRICEWATERHOUSECOOPERS LLP
	Auditor Comments	The audit report contains no adverse comments
	Bankers
	Bank Branch Code

Ratios

	Date Of Accounts	29/03/14	31/03/13	31/03/12	02/04/11	31/03/11
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Pre-tax profit margin %	-15.38	18.52	19.63	18.83	18.83
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Current ratio	2315.30	2.01	1.19	5.23	5.23
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Sales/Net Working Capital	0.17	5.38	27.22	1.45	1.45
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Gearing %	0	1.40	6.10	0.10	0.10
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Equity in %	100	49.90	16.10	80.90	80.90
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Creditor Days	0.94	23.19	35.48	23.23	23.23
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Debtor Days	2155.20	-	-	-	-
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Liquidity/Acid Test	2315.30	1.90	1.07	4.99	4.99
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Return On Capital Employed %	-2.56	98.72	498.63	27.22	27.22
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Return On Total Assets Employed %	-2.56	49.88	85.21	22.04	22.04
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Current Debt Ratio	-	0.99	5.14	0.23	0.23
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Total Debt Ratio	-	1	5.21	0.23	0.23
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Stock Turnover Ratio %	-	1.95	2.18	3.84	3.84
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\barchart-grey.png$	Return on Net Assets Employed %	-2.56	100.11	529.27	27.25	27.25

Report Notes

There are no notes to display.

Status History

No Status History found

Event History

Date	Description
16/06/2015	Annual Returns
13/03/2015	New Accounts Filed
09/07/2014	Annual Returns
08/01/2014	New Accounts Filed
08/01/2014	New Accounts Filed
30/09/2013	Annual Returns
05/01/2013	New Accounts Filed
05/01/2013	New Accounts Filed
26/06/2012	Annual Returns
15/10/2011	New Accounts Filed
15/10/2011	New Accounts Filed
09/07/2011	Annual Returns
09/03/2011	Mr A.M. Skinner has left the board
09/03/2011	New Board Member Mr S.I. Fyfe appointed
20/10/2010	New Accounts Filed

Previous Company Names

Date	Previous Name
29/07/2004	PRECIS (2438) LIMITED

Writ Details

No writs found

Statistics

Group	51 companies
Linkages	6 companies
Countries	In 2 countries

Summary

Holding Company	MARKS AND SPENCER P.L.C.
Ownership Status	Wholly Owned
Ultimate Holding Company	MARKS AND SPENCER GROUP P.L.C.

Group Structure Full

Company Name	Registered Number	Latest Key Financials	Consol. Accounts	Turnover
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\tminus.gif$ MARKS AND SPENCER GROUP...	04256886	28.03.2015	Y	£10,311,400,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\tminus.gif$ MARKS AND SPENCER (NED...	33098668	31.03.2015	N
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\tminus.gif$ MARKS AND SPENCER (I...	IE016855	29.03.2014	N
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\L.gif$ APRELL LIMITED	IE243068	29.03.2014	N
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\L.gif$ MARKS AND SPENCER IN...	04903061	29.03.2014	N	£1,133,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MARKS AND SPENCER (INI...	SC315365	29.03.2014	N	£5
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\tminus.gif$ MARKS AND SPENCER PENS...	00326199	31.03.2015	N
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\L.gif$ MARKS AND SPENCER PE...	05193992	31.03.2015	N
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\tminus.gif$ MARKS AND SPENCER P.L.C.	00214436	28.03.2015	Y	£10,311,400,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MARKS AND SPENCER 20...	05502478	29.03.2014	N	£1,170,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MARKS AND SPENCER 20...	05502502	29.03.2014	N	£1,630,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MARKS AND SPENCER (P...	05502513	29.03.2014	N	£300,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MARKS AND SPENCER 20...	05502519	29.03.2014	N	£700,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MARKS AND SPENCER 20...	05502520	29.03.2014	N	£1,500,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MARKS AND SPENCER 20...	05502523	29.03.2014	N	£1,400,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MARKS AND SPENCER 20...	05502538	29.03.2014	N	£2,336,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MARKS AND SPENCER 20...	05502542	29.03.2014	N	£1,000,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MARKS AND SPENCER 20...	05502544	29.03.2014	N	£1,965,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MARKS AND SPENCER 20...	05502546	29.03.2014	N	£500,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MARKS AND SPENCER (P...	05502582	29.03.2014	N
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MARKS AND SPENCER 20...	05502588	29.03.2014	N	£160,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MARKS AND SPENCER 20...	05502598	29.03.2014	N	£118,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MARKS AND SPENCER 20...	05502608	29.03.2014	N	£1,570,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ M & S LIMITED	05946613	29.03.2014	N
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\tminus.gif$ AMETHYST LEASING (HO...	04246649	29.03.2014	N
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\L.gif$ AMETHYST LEASING (...	04246934	29.03.2014	N	£373,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ BUSYEXPORT LIMITED	04411320	29.03.2014	N	£447,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\tminus.gif$ MANFORD (TEXTILES) L...	00237629	29.03.2014	N
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\L.gif$ ST.MICHAEL (TEXTIL...	00386149	29.03.2014	N
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MARKS & SPENCER OUTL...	04039568	28.03.2015	N	£17,276,148
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MARKS & SPENCER SIMP...	04739922	29.03.2014	N	£653,471,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MARKS AND SPENCER SH...	04461788	28.03.2015	N	£12,460,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MARKS AND SPENCER FR...	05502548	28.03.2015	N	£50,052,386
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MARKS AND SPARKS LIM...	00773110	29.03.2014	N
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\tminus.gif$ MARKS AND SPENCER IN...	02615081	29.03.2014	N	£77,079,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\L.gif$ MARKS AND SPENCER...	08540784	29.03.2014	N
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\tminus.gif$ MARKS AND SPENCER PR...	02100781	29.03.2014	N	£256,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MARKS AND SPENCER...	02094786	29.03.2014	N
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\L.gif$ MARKS AND SPENCER...	05174129	28.03.2015	N	£2,246,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MARKS AND SPENCER (N...	NI004091	29.03.2014	N
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ MINTERTON SERVICES L...	04763836	29.03.2014	N	£455,431
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ PER UNA GROUP LIMITED	05149488	29.03.2014	N	£7,723,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ RUBY PROPERTIES (HAR...	04716018	29.03.2014	N	£1,227,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ RUBY PROPERTIES (LON...	04716031	29.03.2014	N	£1,198,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ RUBY PROPERTIES (TUN...	04716032	29.03.2014	N	£1,282,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ RUBY PROPERTIES (THO...	04716110	29.03.2014	N	£681,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ RUBY PROPERTIES (ENF...	04716390	29.03.2014	N	£2,068,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ RUBY PROPERTIES (CUM...	04922798	29.03.2014	N	£1,806,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\T.gif$ ST. MICHAEL FINANCE...	01339700	28.03.2015	N	£1,689,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\tminus.gif$ SIMPLY FOOD (PROPERT...	02239799	29.03.2014	N	£765,000
$Description: \\vivek-pc\123 Foreign Report Raw\PER UNA GROUP LIMITED_files\L.gif$ SIMPLY FOOD (PROPE...	05502543	29.03.2014	N	£59,000

Previous Director/Company Secretaries

Name	Current Directorships	Previous Directorships
Andrea Christine White	14	12
Andrea Christine White	14	12
Melanie Fiona Davies	1	5
PEREGRINE SECRETARIAL SERVICES LIMITED	48	514
Emma Claire Trayner	11	1
Christopher James Markham	0	2
Andrew Michael Skinner	6	3
Padraig Drennan	11	9
SWIFT INCORPORATIONS LIMITED	2579	263489
OFFICE ORGANIZATION & SERVICES LIMITED	163	1272
George William Davies	19	44
Graham John Oakley	14	81
Alison Clare Reed	2	27
Average Invoice Value		n/a
Invoices available		n/a
Paid		n/a
Outstanding		n/a

Trade Payment Data is information that we collect from selected third party partners who send us information about their whole sales ledger.

	Within Terms	0-30 Days	31-60 Days	61-90 Days	91+ Days
Paid
Outstanding

FOREIGN EXCHANGE RATES

Currency	Unit	Indian Rupees
US Dollar	1	Rs.66.79
UK Pound	1	Rs.101.10
Euro	1	Rs.73.10
GBP	1	Rs.101.88

Note : Above are approximate rates obtained from sources believed to be correct

INFORMATION DETAILS

Analysis Done by :	DIV

Report Prepared by :	TRU

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.

Name	Number	Latest Key Financials	Turnover
MARKS AND SPENCER B.V.	34287696	31.03.2014
MARKS AND SPENCER STORES B.V.	33225985	31.03.2015
M & S MODE INTERNATIONAL B.V.	33235552	31.03.2015
MARKS AND SPENCER NEDERLAND (RETAIL) B.V.	55457398	29.03.2014	€7,547,759
J SAINSBURY HOLDINGS	IE210097	15.03.2014
JS FINANCE CORPORATION	IE210098	15.03.2014