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Easy Limited

Balance Sheet

as at 31 December 2006

 

2006

2005

 

£000

£000

 

 

 

Non current assets

5,700

3,000

 

______

______

 

 

 

Current assets

 

 

Inventories

250

165

Debtors

740

500

Bank and cash

2,260

1,195

 

_______

_______

 

3,250

1,860

Current liabilities

 

 

Trade creditors

(990)

(660)

Other creditors and accruals

(330)

(220)

Corporation tax

(1,020)

(540)

Bank loans and overdrafts

(760)

(400)

 

_______

_______

 

(3,100)

(1,820)

Non-current liabilities

 

 

Bank loans and overdrafts

(4,940)

(2400)

 

 

 

 

 

 

 

910

640

 

======

======

Capital and reserves

 

 

Share capital

100

100

Accumulated profit

810

540

 

_______

_______

 

910

640

 

======

======

 

 

 

Analysis

 

 

Stock turnover (inventories/COS x 365)

30

30

Debtor days (debtors/sales x 365)

30

30

Creditor days (creditors/purchases x 365)

60

60

Liquidity (current assets/current liabilities)

1.05

1.02

Gearing (non-current liabilities/cap & res+nlc)

84%

79%

Commentary: Sales growth has been funded by retained earnings and long-term loans.

 

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