Sample Company Layout

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The best way to view the layout of a company featured in one of our reports is to download the PDF file below since this shows the layout of all the elements as they appear on a page in the report. The web pages below describe the various elements of data and the analysis we perform together with the reasons why we offer the various types of analysis for each company.

Company Details
Director Details
Profit & Loss Details
Balance Sheet Details
Cash Flow Details
Ratio Analysis
Graph Details
:: Company Details
Registered Office Trading Address
The Buidling The Buidling
The Street The Street
The Town The Town
The County The County
The Postcode The Postcode
Telephone Number
   
Parent & Shareholder Information
Incorporation Date 31-01-49
Registration Number 0000001
Previous Name Previous Name Limited
Ultimate Parent Ultimate Parent Company Limited
Parent Parent Company Limited
Shareholder 1 Mr John Smith - 1000 Ord £1
Shareholder 2 Ms Jane Smith - 1000 Ord £1
Shareholder 3 Mr Jim Smith - 1000 Ord £1
Shareholder 4 Mr Jack Smith - 1000 Ord £1
   
Parent & Shareholder Information
Manufacture of widgets
:: Director Details
Directors
The Managing Director
The Finance Director
The Company Secretary
The Marketing Director
The Sales Director
The Production Director
Other Director 1
Other Director 2
Other Director 3
Other Director 4
Other Director 5
Other Director 6
:: Profit & Loss Details
Profit and Loss Statement
Year End 31 April 05 31 April 04 31 April 03 31 April 02
Consolidation Yes Yes Yes Yes
Exchange Rate Used GBP GBP GBP GBP
Number of Employees 10 9 11 11
         
Turnover 580,000 480,000 400,000 210,000
Cost of Goods Sold 200,000 175,000 170,000 100,000
Gross profit 380,000 305,000 230,000 110,000
Other Operating Income 10,000 10,000 5,000 5,000
Administration Expense 205,000 175,000 105,000 60,000
Operating Profit 185,000 140,000 130,000 55,000
Exceptional Items 25,000
Non-trading Income 10,000 10,000 10,000 10,000
Interest Paid 15,000 10,000 5,000 10,000
Pre-tax Profit 155,000 140,000 135,000 55,000
Tax Paid 40,000 25,000 30,000 15,000
Extraordinary Items 10,000
Dividends 125,000 50,000 80,000
Retained Profit -10,000 75,000 25,000 40,000
:: Balance Sheet Details
Balance Sheet
Year End 31 April 05 31 April 04 31 April 03 31 April 02
Consolidation Yes Yes Yes Yes
Exchange Rate Used GBP GBP GBP GBP
Number of Employees 10 9 11 11
         
land & Buildings 100,000 110,000 120,000 20,000
Fixtures & Fittings 25,000 25,000 15,000 5,000
Plant & Vehicles 100,000 110,000 30,000 20,000
Other Tangible Assets 25,000 5,000 5,000
Total Tangible Assets 250,000 245,000 170,000 50,000
Intangible Assets 25,000
Investments 25,000 5,000 5,000 5,000
Total Fixed Assets 300,000 250,000 200,000 100,000
Stocks 27,000 22,000 21,000 12,500
Debtors 55,000 63,000 55,000 26,000
Group Loans 10,000 5,000 5,000 5,000
Director Loans 10,000
Cash & Liquid Assets 109,000 92,000 95,000 74,000
Other Current Assets 6,000 2,000 5,000
Total Current Assets 227,000 184,000 176,000 122,500
Trade Creditors 25,000 19,000 16,000 8,000
Bank Loans & Overdrafts 75,000 64,000 43,000 59,000
Group Loans 35,000 35,000 35,000
Director Loans 5,000
Hire Purchase 25,000 27,000 26,000 19,000
Leasing 13,000 10,000 10,000 7,000
Other Current Liabilities 2,000 13,000 16,000 5,000
Total Current Liabilities 175,000 173,000 146,000 103,000
Working Capital 352,000 261,000 230,000 119,500
Group Loans 100,000 50,000 50,000
Director Loans
Hire Purchase 50,000 11,000 25,000 10,000
Leasing 7,000
Other Long Term Loans 5,000 40,000 19,000
Long Term Loans 162,000 61,000 115,000 29,500
Other Long Term Liabilities 50,000 50,000 40,000 40,000
Issued Capital 4,000 4,000 2,000 2,000
Retained Earnings 35,000 45,000 -30,000 -65,000
Revaluation Reserve 100,000 100,000 100,000
Other Reserves 1,000 1,000 3,000 113,000
Shareholder Funds 140,000 150,000 75,000 50,000
Capital Employed 352,000 261,000 230,000 117,500
:: Cash FLow Details
Notes to Accounts
Year End 31 April 07 31 April 06 31 April 05 31 April 04
Consolidation Yes Yes Yes Yes
Exchange Rate Used GBP GBP GBP GBP
Number of Employees 10 9 11 11
         
Discontinued Operations
Exports 100,000 80,000 70,000 25,000
Director Remuneration 50,000 50,000 40,000 25,000
Highest Paid Director 25,000 25,000 20,000 15,000
Employee Remuneration 135,000 125,000 120,000 120,000
Depreciation 30,000 30,000 30,000 30,000
Auditor Remuneration 5,000 5,000 5,000 5,000
         
Flow of Funds Statement
Profit Generated 155,000 140,000 135,000
Depreciation Charge 30,000 30,000 30,000
Change in Debtors -20,000 -10,000 -30,000
Change in Creditors 15,000 20,000 25,000
Change in Stock -5,000 -1,000 -8,500
Operating Cash Flow 175,000 179,000 151,500
:: Ratio Analysis
Notes to Accounts
Year End 31 April 07 31 April 06 31 April 05 31 April 04
Consolidation Yes Yes Yes Yes
Exchange Rate Used GBP GBP GBP GBP
Number of Employees 10 9 11 11
         
Gross Profit Margin (%) 65.52 63.54 57.50 52.38
Operating Profit Margin (%) 31.90 29.17 32.50 26.19
Pre-Tax Profit Margin (%) 26.72 29.17 33.75 26.19
Return on Capital Employed (%) 44.03 53.64 58.70 46.03
Return on Investment (%) 110.71 93.33 180.00 110.00
Current Ratio 1.30 1.06 1.21 1.19
Quick Ratio 1.14 0.94 1.06 1.07
Debt Ratio 0.57 0.43 0.67 0.58
Times Interest Earned 12.33 14.00 26.00 5.50
Stock Turnover 7.41 7.95 8.10 8.00
Credit Given (Days) 35 48 50 45
Credit Taken (Days) 45 40 35 30
Fixed Asset Turnover 1.93 1.96 2.35 2.21
Debtor Turnover 10.55 7.62 7.27 8.07
Value Added (£) 106,280 86,290 74,700 26,855
Sales Per Employee (£) 50,000 53,333 36,364 19,091
Average Wage 13,500 13,889 10,909 10,909
Growth in Sales (%) 20.83 20.00 90.48
Change in Employees (%) 11.11 -18.18 0.00
:: Graph Details

A major part of the analysis of company performance relates to financial ratios. Ratios are useful in that they allow the comparison of companies of different sizes. A ratio is however only part of the story, of crucial importance is the trend of the ratio over time. In our reports trends are shown using graphs. The graphs allow the comparison of company performance with industry average performance since the industry average for the same period is also illustrated. Using this benchmark it is simple to determine whether a company is better of worse than average by being above or below this benchmark line.

The best way to observe trends and compare with a benchmark is by using graphs so this makes up a major part of our analysis. The following graphs are drawn for each company:

   

Dept & Current Ratio

Debt & Current Ratios - these are standard financial measures of company performance. In simple terms an increasing current ratio near above the industry average line is good while a decreasing debt ratio below the industry average line is also good. Different industries will have differing acceptable (average) values so the trend and value compared with the average is crucial to interpretation of ratios.

Stock & Fixed Asset Turnover

Stock & Fixed Asset Turnover - these are characteristics of the industry. They may not be relevant to service industries for example. Generally it is trend and value relative to the industry average that is significant. Estimates of turnover for firms which only file modified accounts can be made using the industry averages and multiplying by the reported Balance Sheet figures.
   

Changes to Fixed Assets

Changes to Fixed Assets - the graph is designed to pick out firms investing in new assets such as plant & machinery to show the type of reinvestment being undertaken.

Turnover Analysis

Turnover Analysis - small firms have the option to file modified accounts which limit the analysis that can be undertaken. Using industry averages derived from a group of similar firms however, it is possible to estimate the turnover of a particular firm and also its growth trend.
   

Credit Control


Credit Control analysis - shows the relationship between days of credit given to customers and credit taken from suppliers.

Movement of Retained Earnings & Fixed Assets

Movement of Retained Earnings - shows the profitability of the company in the case where modified accounts are filed. Increasing retained earnings suggest profitable operations, decreasing retained earnings suggest loss making operations.

   

Sales (% of Baseyear)

Sales Percentage of Base Year - the graph shows the growth of the industry and the growth of the firm within the industry. If the firms line is above the industry average the firm is gaining market share. When the firms line is below the industry average it is loosing market share.

Operating Profit (% of Baseyear)

Operating Profit Percentage of Base Year - if a firm's profit are compared to a base year the trend through time shows the movement in profitability i.e. more or less profit than in the base year. A comparison with the industry average over the same period shows for example whether this is an industry wide effect or better performance by the firm itself.

   

Value Added (% of Turnover)


Value Added (% of Turnover) - value added is a measure of how efficiently a firm is utilising it's assets. Although a firm might make a profit it might be small relative to the assets being utilised both those owned by the firm and its creditors. To make comparisons of value added the percentage of turnover is used which then allows an industry average figure to be used as a benchmark.

Return On Investment & Capital Employed (%)

Return on Investment & Return on Capital Employed - measures of the financial efficiency of the firm's operations. Comparison with the industry average in terms of trend and absolute percentages are crucial to understanding the meaning of these figures.
   

Sales Per Employee (£000's)

Sales Per Employee - gives a measure of productivity of the firm's workforce. If the average sales per employee is higher than the industry average in the period it suggests the firm is using its workforce efficiently.

Profit Margins (%)

Profit Margins - gross margin (gross profit divided by turnover), in many industries this is a crucial monitor if a firm's relative financial health. Operating margins reflect the non financial costs of carrying out a firm's operations and are less volatile than the alternative measure of pre tax margins. Performance should be judged relative to the relevant industry average in terms of trend and absolute percentages.