Accounting Training

8/14/2019 Accounting Training

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name of the client

FINANCIAL STATEMENTS

31ST MARCH 2007

PMS Ltd


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8.25


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REPORT OF THE ACCOUNTANTS TO THE MEMBERS OF

CLIENT LIMITED

These accounts have not been audited.

PMS LIMITEDACCOUNTANTS

Page 1

KITWE. 10TH SEPTEMBER,2007

The accounts set out on pages 2 to 6 have been prepared under the historical cost basis of

accounting from the books, vouchers and information supplied by the directors and are inaccordance therewith.


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CLIENT LIMITED

PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED

31ST MARCH 2007

2007 2006 Note K K

TURNOVER 2 4,429,720,883 4,528,048,466

PROFIT/(LOSS) BEFORE TAXATION 3 10,140,603 19,903,182

TAXATION 4 18,733,442 16,305,458

PROFIT/(LOSS) FOR THE YEAR K (8,592,839) K 3,597,724

The notes on pages 4 and 5 form part of these accounts.

Accountants' report page 1

Page 2


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CLIENT LIMITED

BALANCE SHEET - 31ST MARCH 2007

EMPLOYMENT OF CAPITAL

31.03.2007 31.03.2006 Note K K K K

FIXED ASSETS 4 170,825,245 171,305,374

CURRENT ASSETS

Stocks 1(C) 225,846,900 65,280,480Debtors and prepayments 509,754,974 252,137,400Cash and bank balances 1,676,776 6,750,920

737,278,650 324,168,800

CURRENT LIABILITIES

Creditors and accrued liabilities 459,933,485 122,276,738Bank overdraft 151,881,224 74,548,853Taxation 3 28,047,263 21,813,821

639,861,972 218,639,412

NET CURRENT ASSETS 97,416,677 105,529,388

K 268,241,923 K 276,834,762

FINANCED BY

SHARE CAPITAL 5 2,000,000 2,000,000

RESERVES 6 54,005,243 62,598,082

DIRECTORS INVESTMENTS 212,236,680 212,236,680

K 268,241,923 K 276,834,762

GEORGE CHRISTOFIDIS ))

... )) DIRECTORS

INDUMATIBEN PATEL ))

... )

The notes on page 4 and 5 form part of these accountsAccountants report page 1

Page 3

These financial statements were discussed by the board of directors on 10th September, and approved onits behalf by :


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CLIENT LIMITED

NOTES TO THE ACCOUNTS - 31ST MARCH 2007

1. ACCOUNTING POLICIES

(a) Basis of Preparation

(b) Depreciation

(c) Stock

2. TURNOVER

3. TAXATION

Income tax on result for the year amounts to K 18,733,442 (2006 K 16,305,458) and was payable in four equal instalments on 30th June, 30th September, 30th December 2006 and 30th March 2007

Accountants' report page 1

Page 4

Depreciation is not provided as the directors are of the opinion that the amounts recoverable from futureuse are excess of current values.

Stock has been valued by the Directors at the lower of cost and net realisable value.

Turnover represents the value of sales invoiced to customers during the period, excluding VAT, lessallowances and discounts.

The financial statements are prepared on the historical cost basis of accounting and comply withoperative Zambian Accounting Standards.


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18,733,44216,305,458


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CLIENT LIMITED

NOTES TO THE ACCOUNTS - 31ST MARCH 2007

4. FIXED ASSETS

COST At At31.03.2006 Additions 31.03.2007

K K K Temporory Buildings 65,272,774 - 65,272,774Furniture and Fittings 233,998,334 11,886,450 245,884,784Kitchen Equipment 86,732,943 5,021,337 91,754,280Office Equipment 33,352,298 17,619,575 50,971,873Loose tools 530,000 - 530,000

419,886,349 34,527,362 K 454,413,711

DEPRECIATIONAt Charge for At

31.03.06 the Year 31.03.07

K K K Furniture and Fittings 178,097,294 16,946,873 195,044,167Kitchen Equipment & utensils 58,110,418 8,410,965 66,521,383Office Equipment 12,373,263 9,649,653 22,022,916

248,580,975 35,007,490 283,588,465

Net Book Value as at 31 st March, 2007 K 170,825,245

2007 2006K K

5. SHARE CAPITAL

Ordinary shares of K1 each- authorised K 5,000,000 K 5,000,000

- issued and fully paid K 2,000,000 K 2,000,000

6. RESERVES

REVENUE RESERVESAt 31st March 2006 62,598,082 59,000,358Surplus/(Deficit) for the year (8,592,839) 3,597,724

54,005,243 62,598,082

- -At 31st March 2007 K 54,005,243 K 62,598,082

Accountants' report page 1Page 5

Less:- Back duty


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CLIENT LIMITED

DETAILED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED

31ST MARCH 2007

31.03.2007 31.03.2006K K K K

SALES 4,429,720,883 4,528,048,466

COST OF SALESStock - 31st March 2006 65,280,480 66,811,926Purchases 3,502,261,670 3,498,256,780

3,567,542,150 3,565,068,706DIRECT EXPENSESProduction Labour 216,418,771 236,366,385Electricity and Water 37,381,342 23,698,760Gases and Firewood 46,697,040 42,543,186Packing Materials 56,589,936 11,697,559Cleaning Materials 17,820,875 38,935,150

Kitchen Utensils Replaced 11,299,675 22,716,010Protective Clothing 4,500,000 6,115,100

3,958,249,788 3,947,140,856225,846,900 65,280,480

3,732,402,888 3,881,860,376697,317,995 646,188,090

Accountancy 22,025,000 8,804,000Advertising 23,377,346 5,029,700Bank charges and interest 35,228,447 76,432,079

General expenses 36,156,468 6,876,408Insurance 4,422,378 2,653,200Legal expenses 6,825,000 9,180,000Licences 6,364,900 2,108,000Medical expenses 9,629,700 10,371,693Motor vehicle expenses 21,093,580 12,876,839

Napsa 27,930,952 28,385,745Postage and telephone 39,061,190 43,534,698Printing and stationery 28,194,512 29,360,165Rates and rent 85,938,088 96,226,349Repairs and maintenance 123,223,841 72,439,878

Salaries and wages 128,788,442 90,000,000Staff Welfare 11,523,404 -Security expenses 6,682,800 10,294,000Subscriptions and donations 21,212,803 12,492,700Travelling expenses 14,491,050 74,051,920Depreciation 35,007,490 35,167,534

687,177,392 626,284,908

K 10,140,603 K 19,903,182

Page 6

Less:- Stock - 31st March 2007

GROSS PROFIT for the year

Less:- EXPENSES

NET PROFIT for the year


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3,337,172,864.58

315,000,000.00

17,046,000.00

36,697,039.80

11,299,674.53

3,652,172,864.58

3,587,130,150.25

17,046,000.00

39,543,936.00

16%

14%

1,272,340.30

12,291,168.00

927,541.37

14,491,049.67

432,205,627

13,965,476 142,753,918

289,451,709

1,241,902,252.61

208,464,618.99

236,086,571.78

94,354,930.00

134 276 965 00


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306,464,222.00

32,780,313.00

53,324,601.00

765,747,810.55

15,478,446.08

2,816,861.82

24,614,993.54

3,467,096,608.88


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CLIENT LIMITEDINCOME TAX COMPUTATION FOR THE YEAR ENDED

31ST MARCH 2007

Profit per accounts 10,140,603

Add:- Depreciation 35,007,490

- General expenses 9,358,921- Legal Expenses 6,825,000- Non cash fringe benefits 9,600,000

60,791,41270,932,015

Less:- Wear and tear allowances 16,102,439Commercial buildings 1,305,455

17,407,894

K 53,524,120

TAXATION @35% K 18,733,442

ADJUSTED PROFIT for tax purposes


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CLIENT LIMITEDSCHEDULES TO THE ACCOUNTS FOR THE YEAR ENDED

31ST MARCH 2007

ADVERTISINGCrafts Photo 1,166,000.00Kapaso Daily - Magagine 3,924,000.00Business Connection 572,665.00Mining Mirror 6,864,681.00Rugby Club - Wall sign 8,700,000.00

Nkana Polo Club - wall sign 2,150,000.00K 23,377,346.00

BANK CHARGES AND INTEREST

Cavmont Capital Bank plcCharges, commissions, etc 25,006,611.10Interest on overdrawn balances 10,221,835.83

K 35,228,446.93

GENERAL EXPENSESCleaning materials 12,676,748.00Decorations 8,319,809.00Refuse Collection Expenses 2,000,000.00ZRA - Penalties 875,494.87 *School Fees 10,234,416.00 *Chief Immigration Officer - Permit 2,050,000.00

K 36,156,467.87

INSURANCES

Professional Insurance 4,422,378.00K 4,422,378.00

LICENCESRenewal of trading retail licences K 6,364,900.00

RENTSJohn Coutelis - Restaurant Kitwe 26,920,088.00Vincent Akufuna - Restaurant Chingola 3,650,000.00Margaret Addison - Guest House- Chingola 34,368,000.00Barclays Bank (z) ltd -Guest House- Kitwe 21,000,000.00

K 85,938,088.00

REPAIRS AND MAINTENANCERepairs to restaurant & office interior 91,121,821.21Electrical repairs 32,102,020.07

K 123,223,841.28

* Disallowed items

CLIENT LIMITEDSCHEDULES TO THE ACCOUNTS FOR THE YEAR ENDED

31ST MARCH 2007


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SECURITY EXPENSESGuardall Systems 6,682,800.00

K 6,682,800.00

SUBSCRIPTIONS AND DONATIONSMultichoice 19,331,553.00Miss Kitwe 1,000,000.00Chamber of Commerce 881,250.00

K 21,212,803.00

TRAVELLING EXPENSESLocal business travel 14,491,050.00

K 14,491,050.00

NON CASH FRINGE BENEFITSMotor vehicles K 9,600,000.00 *

George Christophidis 18,000,000.00Salaries and Wages 297,207,213.00

K 315,207,213.00

DIRECTOR'S FEESGeorge Christophidis K 30,000,000.00

FURNITURE & FITTINGSChairs 886,450.00Shop Counter 3,500,000.00Grillers 7,500,000.00

K 11,886,450.00

KITCHEN EQUIPMENT & UTENSILSPlates, pots, cups & Spoons 5,021,337

K 5,021,336.77

OFFICE EQUIPMENTComputers 5,744,681.00Plasma Television 7,000,000.00Blast Music Equipment 2,300,000.00Office Fridge 2,472,766.00Tiles 102,128.00

K 17,619,575.00

* Disallowed items

TARVENA FOODS LIMITEDCAPITAL ALLOWANCES

SALARIES - Subjected to PAYE

Y d d 31ST MARCH 2007


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Balance brought forward 59,122,630.00 36,094,558

- 11,886,450- Kitchen equipment - 5,021,337- Office equipment - 17,619,575

59,122,630.00 70,621,920

1,305,455 16,102,439

Balance carried forward K 57,817,175 K 54,519,481

YEAR 2% 25%1999 23,208,0512003 42,064,723.00 -2004 - 11,434,0442005 - 25,982,9462006 - 26,992,7662007 - 34,527,361.77

65,272,774 64,409,756

Additions:- furniture, fixtures and office equipment

Less:- wear and tear allowances


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23,377,346.00-

35,228,446.93-

36,156,467.87-

4,422,378.00-

6,364,900.00-

85,938,088.00

123,223,841.28-


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6,682,800.00-

21,212,803.00-

14,491,049.670.33

11,886,450.00-


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-18,424,922.27

-2,858,511.00

12,991,473.0020,244,574.5036,094,558.50


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KANKOYO BREWERIES LIMITED AC/23/08/02CAPITAL ALLOWANCES E/1/2001/02YEAR ENDED 31ST MARCH 2002

YEAR CLIENT LIMITEDCAPITAL ALLOWANCESYEAR ENDED 31/3/7

5% WEAR & TEAR PURCHASE COST ITV B/F W & T ITV C/FLAND & BUILDINGS

Balance @ 1.4.06 65,272,774.00 59,122,630.00 1,305,455.48 57,817,174.52TOTAL C/BUILDING ALLOW. 31/3/2 65,272,774.00 59,122,630.00 1,305,455.48 57,817,174.52

FURNITURE, FIXTURES & OFFICE EQUIPMENTBalance @ 1.4.04 2003/04 10,625,533.00 10,625,533.00 2,656,383.25 7,969,149.75Balance @ 1.4.05 2004/05 20,778,721.00 18,122,337.75 5,194,680.25 12,927,657.50Balance @ 1.4.06 2005/06 42,858,721.00 35,007,657.50 10,714,680.25 24,292,977.25Balance @ 1.4.07 2006/07 72,364,746.00 53,799,002.25 18,091,186.50 35,707,815.75

74,262,975.00 63,755,528.25 18,565,743.75 45,189,784.50KITCHEN EQUIP.Balance @ 1.4.04 2003/04 808,512.00 808,512.00 202,128.00 606,384.00Balance @ 1.4.05 2004/05 16,638,270.00 16,436,142.00 4,109,035.50 12,327,106.50Balance @ 1.4.06 2005/06 21,551,036.00 17,239,872.50 4,309,968.13 12,929,904.38Balance @ 1.4.07 2006/07 26,253,734.00 17,632,602.38 4,408,150.59 13,224,451.78

65,251,552.00 52,117,128.88 13,029,282.22 39,087,846.66

TOTAL CAPITAL ALLOWANCES Kitchen & office equip. 22,499,337.09


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CLIENT LIMITED AC/26/6/05YEAR ENDED 31ST MARCH 2007 C/1/2004/05SHARE CAPITAL

AUTHORISED

2,000,000 ordinary shares of K1.00 each K 2,000,000.00

SHAREHOLDERSGeorge Christophidis, Box 21125, Kitwe 666,667.00Patel Indumatiben, Box 21125, Kitwe 666,666.00Patel Alka Mahesh, Box 21125, Kitwe 666,667.00

2,000,000.00DIRECTORSGeorge Christophidis,KitwePatel Indumatiben, KitwePatel Alka Mahesh, KitweP. O Box 21125, Kitwe

COMPANY SECRETARIESPrecise Marketing Services LimitedP O Box 21125Kitwe


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CLIENT LIMITED AC/20/6/06YEAR ENDED 31ST MARCH 2007 D/1/2005/06CREDITORS AND ACCRUED LIABILITIES

TRADE CREDITORS D/2 448,801,989.08

accruals Napsa 2,323,332.00VAT - March 2007 4,270,840.00PAYE 4,522,429.00VAT control 14,895.00

11,131,496

K 459,933,485.08


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###


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CLIENT LIMITED AC/26/6/05YEAR ENDED 31ST MARCH 2007 F/1/2004/05FIXED ASSETS

COST DEPRE. N B VLAND & BUILDINGS

Balance @ 1.4.01 - -

MOTOR VEHICLESBalance @ 1.4.01 -Less:- Depreciation @ 25% - - -

- - -

PLANT & EQUIPMENTBalance @ 1.4.01 -Less:- Depreciation @ 25% - - -

- - -FURNITURE, FIXTURES & OFFICE EQUIPMENT

Balance @ 1.4.01 -Less:- Depreciation @ 25% - - -

- - -

CONTAINER & CRATESBalance @ 1.4.01 -Less:- Depreciation @ 25% - - -

- - -

LOOSE TOOLSBalance @ 1.4.01 - -

TOTAL N.B.V @ 31/3/02 - - K -

454,413,710.77 #REF! #REF!-

-454,413,710.77 #REF! #REF!


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#REF! #REF!

#REF! #REF!

#REF! #REF!

#REF! #REF!

#REF!


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CLIENT LIMITED AC/26/6/05YEAR ENDED 31ST MARCH 2007 J/1/2004/05STOCKS

Stock as certified by the Directors

Other stocks 315,000,000.00K 315,000,000.00


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CLIENT LIMITED AC/20/6/06YEAR ENDED 31ST MARCH 2007 K/1/2005/06DEBTORS AND DEPOSITS

TRADE DEBTORS K/2 14,616,217.15

OTHER DEBTORSTarvena - Chingola 34,800,000.00Ring & Bring 30,470,000.00Med foods 12,264,716.47Light edge 317,000,000Kapaso 27,450,000.00

Nissos 1,000,000.00Sundry Debtors (700,000)Prima Limited 3,600,000.00Loans 25,800,000.00Vat Refunds 2,402,040.00

George Christophidis - rent 7,827,000.00Deposits 33,225,000.00495,138,756.47

K 509,754,973.62


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CLIENT LIMITED AC/20/6/06YEAR ENDED 31ST MARCH 2007 L/1/2005/06CASH AND BANK BALANCES

CAVMONT CAPITAL L/3 -8,818,470.63

Cash Control 1,676,776.00

NEW CAPITAL BANK -143,062,753.52

K -150,204,448.15

Overdraft K -

Favourable K -150,204,448.15


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-


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MECHANICAL SPARES AND SERVICES LTD.

ACCRUALSAS AT 31/03/05CO. TAX -4th QUARTER K1,000,000.00VAT - MARCH 2005 K65,661,021.34

ZAMTEL K6,574,595.62PAYE -MARCH 2005 K34,990,580.76NAPSA K611,883.34COMPANY CLINIC K616,440.00WATER K289,720.00ZESCO K812,051.26

TOTALS ZMK 110,556,292.32

STOCKIn Hand $145,993.62

AS AT 31/03/05STAFF DEBTORS

H Phiri ZMK 61,666.68K Manjimela ZMK 225,000.00

M Mayuni ZMK 1,000,000.00J Kapanda ZMK 80,000.00

ZMK 1,366,666.68

Details of C & B Loanindicated is Myob report K515,727,874.69This balance is from:Mechanical Spares and Services invoiced ICC for Invoice 2007 $134,900.00

Invoice 2255/56 $176,250.00Total $311,150.00Vat $46,341.49

$264,808.51Go Trading $53,000.00Quattro $24,000.00Truck Africa $90,000.00Balance $97,808.51

In addition : Mss invoiced Mopani Copper MinesInvoice 2103 $12,925.00

$1,925.00Total $11,000.00

Details of Overseas Loan :Transferred to Elephant Lifting from MSS Ltd Jersey: Jun-04

$75,000.00Transferred to John Crane from MSS Ltd Jersey: Jun-04

$50,000.00Transferred MSS Ltd Zambia by Mss Ltd Jersey Jul-04


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$50,000.00TOTAL $175,000.00

Details of Botar Loan a/cOpening balance -1/4/04 ZMK 729,584,483.22Paid against this account - 2004/05 ZMK 175,744,965.57

ZMK 553,839,517.65


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4750 K693,469,695.00K693,469,695.00

ZMK 107,443.31

Paid over to ZRABalance remaining to distribute(excluding VAT which we have claimed back)(excluding VAT which we have claimed back)(excluding VAT which we have claimed back)This was paid to C & B

VAT paid over to ZRAThis was paid to C & B


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SUMMARY - SALES FOR CUPRO MINING - 2004/5TOTAL VAT due ON

MONTH SALES - ZMK SALES - ZMK NET SALESApr-04 ZMK 779,746,171.00 ZMK 116,132,408.45 ZMK 663,613,762.55May-04 ZMK 631,180,683.44 ZMK 94,005,633.70 ZMK 537,175,049.74Jun-04 ZMK 1,322,649,739.40 ZMK 196,990,386.72 ZMK 1,125,659,352.68

Jul-04 ZMK 702,057,434.78 ZMK 104,561,745.61 ZMK 597,495,689.17Aug-04 ZMK 838,916,015.77 ZMK 124,944,938.52 ZMK 713,971,077.25Sep-04 ZMK 1,202,896,802.94 ZMK 179,154,842.99 ZMK 1,023,741,959.95Oct-04 ZMK 506,605,368.55 ZMK 75,451,863.40 ZMK 431,153,505.15Nov-04 ZMK 753,274,511.22 ZMK 112,189,820.82 ZMK 641,084,690.40Dec-04 ZMK 436,238,464.56 ZMK 64,971,686.21 ZMK 371,266,778.35Jan-05 ZMK 451,156,979.13 ZMK 67,193,592.64 ZMK 383,963,386.49Feb-05 ZMK 910,153,584.13 ZMK 135,554,789.13 ZMK 774,598,795.00Mar-05 ZMK 789,788,505.84 ZMK 117,628,075.34 ZMK 672,160,430.50

ZMK 9,324,664,260.76 ZMK 1,388,779,783.52 ZMK 7,935,884,477.24ZMK 7,937,844,842.89

-ZMK 1,960,365.65

MONTH VAT DUE ON RETURN VAT RECLAIMED VAT DUEApr-04 116,132,408.45 45,655,401.39 70,477,007.06May-04 94,005,633.70 7,261,094.89 86,744,538.81Jun-04 196,990,386.72 79,159,526.25 117,830,860.47Jul-04 104,561,745.61 24,964,059.17 79,597,686.44

Aug-04 124,944,938.52 12,758,047.55 112,186,890.97Sep-04 179,154,842.99 92,461,356.33 86,693,486.66Oct-04 75,451,863.40 58,137,361.08 17,314,502.32Nov-04 112,189,820.82 19,089,018.59 93,100,802.23Dec-04 64,971,686.21 17,067,043.40 47,904,642.81

Jan-05 67,193,592.64 28,775,326.98 38,418,265.66Feb-05 135,554,789.13 24,409,221.76 111,145,567.37Mar-05 117,628,075.34 51,967,054.00 65,661,021.34

TOTALS 1,388,779,783.52 461,704,511.39 927,075,272.13

VAT PAID IN THE YEAR 914,407,986.16PAID IN APRIL 2005 K65,661,021.34

980,069,007.50DIFFERENCE -52,993,735.37Difference - payment for backlog -2003/04


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U$ EQUIVALENT $139,708.16$113,089.48$236,980.92

$125,788.57$150,309.70$215,524.62$90,769.16$134,965.20$78,161.43$80,834.40$163,073.43$141,507.46$1,670,712.52


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Details of Import VAT still to claim from ZRA :Global Logistics - bonded consignment-R9832 ZMK 49,461,059.00mitchell Cotts - R 10376 ZMK 10,919,673.26Global Logistics - R 5869 ZMK 4,326,318.00

ZMK 64,707,050.26

Details of VAT to claim from KCM : SUPPLIEDDATE BY VDP

ELEPHANT LIFTING 48449 ZMK 672,934.00BOTAR 517ELEPHANT LIFTING 51976 ZMK 18,601,744.00BOTAR ENT. 612 ZMK 19,367,912.00ELEPHANT LIFTING 54295/a ZMK 4,626,379.00BOTAR ENT. 506 ZMK 18,482,883.00ELEPHANT LIFTING 50535 ZMK 2,534,262.86BOTAR ENT. 557 ZMK 1,746,940.00botar 173 168,917.00ELEPHANT LIFTING 496,192.00ELEPHANT LIFTING 66618 6,634,680.00ELEPHANT LIFTING 67111 17,070,407.00Botar 263 146,139,300.00ELEPHANT LIFTING 67365 135,705.00ELEPHANT LIFTING 047630/A ZMK 32,136,835.00ELEPHANT LIFTING 57372 8,616,011.43ELEPHANT LIFTINGBotar 273 1,840,848.00ELEPHANT LIFTING 8,977,623.00

ZMK 288,249,573.29

Details of VAT to claim from Mopani2003/2005

SUPPLIEDDATE BY VDPELEPHANT LIFTING 57245 ZMK 14,419,821.83ELEPHANT LIFTING 55893/a ZMK 2,037,877.43John crane 12345 58,163,828.57ELEPHANT LIFTING 230,870,374.00BOTAR 103 30,069,767.00BOTAR 103 9,008,035.00ELEPHANT LIFTING 65584 31,637,469.00ELEPHANT LIFTING 66629 28,545,390.00John crane 417933 60,235,895.00BOTAR 241 9,661,773.00botar 258 189,150,862.86Botar 77 10,709,505.00

674,510,598.69


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VAT PAID2,000,000.00

ZMK 117,763.45ZMK 23,715.00

ZMK 3,255,305.20ZMK 3,389,384.60ZMK 809,616.33

ZMK 3,092,161.98ZMK 443,496.00ZMK 305,714.50

29,56086,834

ZMK 1,156,234.00ZMK 2,987,321.23

ZMK 25,574,377.50ZMK 23,748.38

ZMK 5,623,946.131,507,802.00

50,044.00ZMK 322,148.40

ZMK 1,571,084.03ZMK 52,370,256.78

VAT PAID2,523,468.82356,628.55

10,178,670.0046,462,663.005,262,209.231,576,406.135,536,557.084,972,847.0010,489,719.001,690,810.28

33,263,960.001,874,163.38

124,188,102.45

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