MIRA INFORM REPORT

 

 

Report No. :

339326

Report Date :

04.09.2015

 

IDENTIFICATION DETAILS

 

Name :

CLARK DIAMONDS LIMITED

 

 

Formerly Known As :

CLARK DIAMONDS (BIRMINGHAM) LIMITED

 

 

Registered Office :

62 Tenby Street Northbirminghamwest Midlandsb1 3EG

 

 

Country :

United Kingdom

 

 

Financials (as on) :

30.06.2013

 

 

Date of Incorporation :

06.09.1984

 

 

Com. Reg. No.:

01846352

 

 

Legal Form :

Private Limited With Share Capital

 

 

Line of Business :

  • Non-specialised wholesale trade
  • A diamond merchants.

 

 

No. of Employee :

15

 

 

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 31, 2015

 

Country Name

Previous Rating

(31.12.2014)

Current Rating

(31.03.2015)

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. 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. 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 5.8% in 2013. 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). In 2012, weak consumer spending and subdued business investment weighed on the economy, however, in 2013 GDP grew 1.8%, accelerating unexpectedly because of greater consumer spending and a recovering housing market.

 

Source : CIA

 

 

Company Summary

 

Registered Address

62 TENBY STREET NORTH
BIRMINGHAM WEST MIDLANDS B1 3EG

Trading Address

62 Tenby Street North
Birmingham
West Midlands B1 3EG

Website Address

http://www.clarkdiamonds.co.uk

 

 

Telephone Number

01212361724

Fax Number

--

TPS

Yes

FPS

No

Incorporation Date

06/09/1984

 

 

Previous Name

CLARK DIAMONDS (BIRMINGHAM) LIMITED

Type

Private limited with Share Capital

FTSE Index

-

Date of Change

08/11/1993

Filing Date of Accounts

09/11/2013

Currency

GBP

Share Capital

£3,000

SIC07

46900

Charity Number

--

 

 

SIC07 Description

NON-SPECIALISED WHOLESALE TRADE

Principal Activity

A diamond merchants

 

 

Key Financials

 

Year to Date

Turnover

Pre Tax Profit

Shareholder

Funds Employees

30/06/2013

£11,779,006

£882,094

£3,109,132

15

30/06/2012

£11,154,404

£45,969

£2,729,169

14

30/06/2011

£9,752,185

£644,409

£3,004,018

13

 

 

Mortgage Summary

 

Total Mortgage              2

Outstanding                  2

Satisfied                       0

 

 

Trade Debtors / Bad Debt Summary

 

Total Number of Documented Trade                   6

Total Value of Documented Trade                      £418,369

 

 

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 moderate equity funding.

This company's return on total assets employed ratio indicates a highly efficient use of assets.

The company has more cash than short term bank borrowings.

This company trades in an industry with a lower 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

4

Total Current Secretaries

1

Total Previous Directors / Company Secretaries

2

 

 

Current Directors

 

Name

Mark Coleman Barrows

Date of Birth

24/03/1954

Officers Title

Mr

Nationality

British

Present Appointments

2

Function

Director

Appointment Date

19/01/1993

Address

Redhill House, Bromsgrove Road, Hunnington, West Midlands, B62 0JS

 

Name

David Kimberley

Date of Birth

24/06/1973

Officers Title

Mr

Nationality

British

Present Appointments

1

Function

Director

Appointment Date

01/07/2013

Address

62 Tenby Street North, Birmingham, West Midlands, B1 3EG

 

Name

Michael James Barrows

Date of Birth

24/04/1982

Officers Title

Mr

Nationality

British

Present Appointments

5

Function

Director

Appointment Date

01/07/2013

Address

62 Tenby Street North, Birmingham, West Midlands, B1 3EG

 

Name

Simon Ian Barrows

Date of Birth

12/04/1984

Officers Title

Mr

Nationality

British

Present Appointments

1

Function

Director

Appointment Date

01/07/2013

Address

62 Tenby Street North, Birmingham, West Midlands, B1 3EG

 

 

Current Company Secretary

 

Name

Lynn Christina Richardson

Date of Birth

-

Officers Title

Mrs

Nationality

British

Present Appointments

4

Function

Company Secretary

Appointment Date

01/11/2003

Address

33 Doveridge Road, Hall Green, Birmingham, West Midlands, B28 0LT

 

 

Top 20 Shareholders

 

Name

Currency

Share Count

Share Type

Nominal Value

% of Total Share Count

MARK COLEMAN BARROWS

GBP

1,200

ORDINARY A

1

40

SIMON IAN BARROWS

GBP

900

ORDINARY B

1

30

MICHAEL JAMES BARROWS

GBP

900

ORDINARY B

1

30

 

 

Profit & Loss

 

Date Of Accounts

30/06/13

(%)

30/06/12

(%)

30/06/11

(%)

30/06/10

(%)

30/06/09

Weeks

52

(%)

52

(%)

52

(%)

52

(%)

52

Currency

GBP

(%)

GBP

(%)

GBP

(%)

GBP

(%)

GBP

Consolidated A/cs

N

(%)

N

(%)

N

(%)

N

(%)

N

Turnover

£11,779,006

5.6%

£11,154,404

14.4%

£9,752,185

5.1%

£9,274,971

32.9%

£6,977,312

Export

-

-

-

-

-

-

-

-

-

Cost of Sales

-

-

-

-

-

-

-

-100%

£5,657,851

Gross Profit

-

-

-

-

-

-

-

-

£1,319,461

Wages & Salaries

£945,644

-11.9%

£1,073,406

2.4%

£1,048,213

6.9%

£980,679

15.1%

£852,132

Directors Emoluments

£111,014

-57.5%

£261,185

-6.5%

£279,324

-15.3%

£329,775

0.3%

£328,921

Operating Profit

£880,693

999.9%

£43,605

-93.2%

£643,147

65.2%

£389,212

73.5%

£224,394

Depreciation

£8,562

-3.1%

£8,834

-15.4%

£10,443

-1.7%

£10,621

-21.8%

£13,586

Audit Fees

£8,750

6.1%

£8,250

1.2%

£8,150

-

£8,150

2.5%

£7,950

Interest Payments

-

-

-

-

-

-

-

-100%

£50

Pre Tax Profit

£882,094

999.9%

£45,969

-92.9%

£644,409

65.5%

£389,257

58.8%

£245,103

Taxation

-£202,131

-870.9%

-£20,818

86.9%

-£158,640

-74.4%

-£90,955

-71.9%

-£52,905

Profit After Tax

£679,963

999.9%

£25,151

-94.8%

£485,769

62.8%

£298,302

55.2%

£192,198

Dividends Payable

£300,000

-

£300,000

-

£300,000

-

£300,000

-

£300,000

Retained Profit

£379,963

238.2%

-£274,849

-248%

£185,769

999.9%

-£1,698

98.4%

-£107,802

 

 

Balance Sheet

 

Date Of Accounts

30/06/13

(%)

30/06/12

(%)

30/06/11

(%)

30/06/10

(%)

30/06/09

Tangible Assets

£28,274

-4.3%

£29,544

-15.2%

£34,836

-1.1%

£35,236

-21.2%

£44,727

Intangible Assets

0

-

0

-

0

-

0

-

0

Total Fixed Assets

£28,274

-4.3%

£29,544

-15.2%

£34,836

-1.1%

£35,236

-21.2%

£44,727

Stock

£3,025,395

10.9%

£2,728,905

-4.5%

£2,857,404

0.4%

£2,845,163

33.1%

£2,137,698

Trade Debtors

£2,304,043

17.6%

£1,958,689

19%

£1,645,480

-0.2%

£1,648,590

5%

£1,570,761

Cash

£263,706

-71.9%

£939,665

10.3%

£851,725

45.3%

£586,378

-24%

£771,194

Other Debtors

£48,145

-22.2%

£61,900

63.5%

£37,863

8.2%

£35,005

7.1%

£32,695

Miscellaneous Current Assets

0

-

0

-

0

-

0

-

0

Total Current Assets

£5,641,289

-0.8%

£5,689,159

5.5%

£5,392,472

5.4%

£5,115,136

13.4%

£4,512,348

Trade Creditors

£1,462,062

-27.1%

£2,006,488

55.3%

£1,291,874

6.5%

£1,213,560

21.3%

£1,000,860

Bank Loans & Overdrafts

0

-

0

-

0

-

0

-

0

Other Short Term Finance

£776,652

3.8%

£748,454

10.2%

£679,354

19.4%

£569,024

70.6%

£333,609

Miscellaneous Current Liabilities

£321,717

37.1%

£234,592

-48.1%

£452,062

-17.7%

£549,539

36.5%

£402,659

Total Current Liabilities

£2,560,431

-14.4%

£2,989,534

23.4%

£2,423,290

3.9%

£2,332,123

34.3%

£1,737,128

Bank Loans & Overdrafts and LTL

0

-

0

-

0

-

0

-

0

Other Long Term Finance

0

-

0

-

0

-

0

-

0

Total Long Term Liabilities

0

-

0

-

0

-

0

-

0

 

 

Capital & Reserves

 

Date Of Accounts

30/06/13

(%)

30/06/12

(%)

30/06/11

(%)

30/06/10

(%)

30/06/09

Called Up Share Capital

£3,000

-

£3,000

-

£3,000

-

£3,000

-

£3,000

P & L Account Reserve

£3,100,132

14%

£2,720,169

-9.2%

£2,995,018

6.6%

£2,809,249

-0.1%

£2,810,947

Revaluation Reserve

-

-

-

-

-

-

-

-

-

Sundry Reserves

£6,000

-

£6,000

-

£6,000

-

£6,000

-

£6,000

Shareholder Funds

£3,109,132

13.9%

£2,729,169

-9.1%

£3,004,018

6.6%

£2,818,249

-0.1%

£2,819,947

 

 

Other Financial Items

 

Date Of Accounts

30/06/13

(%)

30/06/12

(%)

30/06/11

(%)

30/06/10

(%)

30/06/09

Net Worth

£3,109,132

13.9%

£2,729,169

-9.1%

£3,004,018

6.6%

£2,818,249

-0.1%

£2,819,947

Working Capital

£3,080,858

14.1%

£2,699,625

-9.1%

£2,969,182

6.7%

£2,783,013

0.3%

£2,775,220

Total Assets

£5,669,563

-0.9%

£5,718,703

5.4%

£5,427,308

5.4%

£5,150,372

13%

£4,557,075

Total Liabilities

£2,560,431

-14.4%

£2,989,534

23.4%

£2,423,290

3.9%

£2,332,123

34.3%

£1,737,128

Net Assets

£3,109,132

13.9%

£2,729,169

-9.1%

£3,004,018

6.6%

£2,818,249

-0.1%

£2,819,947

 

 

Cash Flow

 

Date Of Accounts

30/06/13

(%)

30/06/12

(%)

30/06/11

(%)

30/06/10

(%)

30/06/09

Net Cashflow from Operations

-£349,137

-163.7%

£547,936

-17.6%

£664,818

293.1%

£169,124

-54.5%

£371,992

Net Cashflow before Financing

-£675,959

-868.7%

£87,940

-66.9%

£265,347

243.6%

-£184,816

-71.8%

-£107,587

Net Cashflow from Financing

-

-

-

-

-

-

-

-

-

Increase in Cash

-£675,959

-868.7%

£87,940

-66.9%

£265,347

243.6%

-£184,816

-71.8%

-£107,587

 

 

Miscellaneous

 

Date Of Accounts

30/06/13

(%)

30/06/12

(%)

30/06/11

(%)

30/06/10

(%)

30/06/09

Contingent Liability

NO

-

NO

-

NO

-

NO

-

NO

Capital Employed

£3,109,132

13.9%

£2,729,169

-9.1%

£3,004,018

6.6%

£2,818,249

-0.1%

£2,819,947

Number of Employees

15

7.1%

14

7.7%

13

18.2%

11

-

11

 

Auditors

BAKER TILLY AUDIT LIMITED

Auditor Comments

The audit report contains no adverse comments

Bankers

HSBC BANK PLC

Bank Branch Code

40-46-13

 

 

Ratios

 

Date Of Accounts

30/06/13

30/06/12

30/06/11

30/06/10

30/06/09

Pre-tax profit margin %

7.49

0.41

6.61

4.20

3.51

Current ratio

2.20

1.90

2.23

2.19

2.60

Sales/Net Working Capital

3.82

4.13

3.28

3.33

2.51

Gearing %

0

0

0

0

0

Equity in %

54.80

47.70

55.40

54.70

61.90

Creditor Days

45.18

65.47

48.21

47.62

52.21

Debtor Days

71.20

63.91

61.41

64.69

81.94

Liquidity/Acid Test

1.02

0.99

1.04

0.97

1.36

Return On Capital Employed %

28.37

1.68

21.45

13.81

8.69

Return On Total Assets Employed %

15.55

0.80

11.87

7.55

5.37

Current Debt Ratio

0.82

1.09

0.80

0.82

0.61

Total Debt Ratio

0.82

1.09

0.80

0.82

0.61

Stock Turnover Ratio %

25.68

24.46

29.30

30.67

30.63

Return on Net Assets Employed %

28.37

1.68

21.45

13.81

8.69

 

 

Report Notes

 

There are no notes to display.

 

 

 

Status History

 

No Status History found

 

 

Event History

 

Date

Description

23/01/2015

Annual Returns

24/01/2014

Annual Returns

18/11/2013

New Accounts Filed

03/07/2013

New Board Member Mr D. Kimberley appointed

03/07/2013

New Board Member Mr S.I. Barrows appointed

03/07/2013

New Board Member Mr M.J. Barrows appointed

31/01/2013

Annual Returns

30/11/2012

New Accounts Filed

30/01/2012

Annual Returns

13/01/2012

New Accounts Filed

13/01/2012

New Accounts Filed

28/01/2011

Annual Returns

07/01/2011

New Accounts Filed

19/02/2010

New Accounts Filed

19/02/2010

New Accounts Filed

 

 

Previous Company Names

 

Date

Previous Name

08/11/1993

CLARK DIAMONDS (BIRMINGHAM) LIMITED

23/10/1984

SKYDREAM MARKETING LIMITED

 

 

Writ Details

 

No writs found

 

 

Statistics

 

Group

-

Linkages

0 companies

Countries

In 0 countries

 

 

Summary

 

Holding Company

-

Ownership Status

Ultimate Holding Company

-

 

 

Group structure Full

 

No group structure

 

Mortgage Details

 

Mortgage Type:

DEBENTURE

Date Charge Created:

03/09/03

Date Charge Registered:

10/09/03

Date Charge Satisfied:

-

Status:

OUTSTANDING

Person(s) Entitled:

HSBC BANK PLC

Amount Secured:

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

Details:

FIXED AND FLOATING CHARGES OVER THE UNDERTAKING AND ALL PROPERTY AND ASSETS PRESENT AND FUTURE INCLUDING GOODWILL BOOKDEBTS UNCALLED CAPITAL BUILDINGS FIXTURESFIXED PLANT AND MACHINERY

Mortgage Type:

CHARGE

Date Charge Created:

16/11/84

Date Charge Registered:

23/11/84

Date Charge Satisfied:

-

Status:

OUTSTANDING

Person(s) Entitled:

MIDLAND BANK PLC

Amount Secured:

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

Details:

FIXED & FLOATING CHARGE OVERALL BOOK & OTHER DEBTS UNDERTAKING AND ALL PROPERTY AND ASSETS PRESENT AND FUTURE INCLUDING UNCALLED CAPITAL

 

 

Creditor Details

 

Total Number

Total Value

Trade Creditors

0

-

No Creditor Data

 

 

Trade Debtors / Bad Debt Detail

 

Total Number of Documented Trade

Total Value of Documented Trade

Trade Debtors

6

£418,369

Company Name

Amount

Statement Date

365 Diamond Limited

£374,882

10/06/2014

M & M Jewellery Limited

£29,056

25/05/2010

Noble Jewellery Limited

£6,829

25/01/2012

Jeeves The Jewellers Limited

£3,939

16/09/2013

Dramer Ltd

£3,521

11/05/2012

The Gold Connection Ltd

£142

08/12/2011

 

 

Previous Director/Company Secretaries

 

Name

Current Directorships

Previous Directorships

Mark Coleman Barrows

2

4

Roy Nevil Wetton

2

4

Average Invoice Value

£93.64

Invoices available

21

Paid

21

Outstanding

0

 

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

21

0

0

0

0

Outstanding

0

0

0

0

0

 

 


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.

-            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 –

-            Gem & Jewellery Export Promotion Council in its statistical data has shown the export of polished diamonds to have increase by 28 % in February 2013. Compared to $ 1.4 bn worth of polished diamond export in February, 2012, India exported $ 1.84 billion worth of polished diamonds in February 2013. A senior executive of GJEPC said, “Export of cut and polished diamonds started falling month-wise after the imposition of 2 % of import duty on the polished diamonds. But February, 2013 has given a new ray of hope to the industry as the export of polished diamonds has actually increased by 28 %. It means the industry  is on the track of recovery and round tripping of diamonds has stopped completely.” Demand has started coming from the US, the UK, Japan and China. India’s polished diamond export is expected to cross $ 21 bn in 2013-14.

-            The banking sector has started exercising restraint while following prudent risk management norms when lending money to gems and jewellery sector. This follows the implementation of Basel III accord – a global voluntary regulatory standard on bank capital adequacy, stress testing and market liquidity.

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.66.23

UK Pound

1

Rs.101.22

Euro

1

Rs.74.33

 

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

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.