Financial Statements




NEW ZEALAND GAZETTE

No. 138

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 1999

NOTES As at 31 March 1999 As at 31 March 1998
$ $

CURRENT ASSETS

Cash and Bank Balances | | 1,757,656 | 1,450,326 |
Accounts Receivable | 4 | 393,925 | 1,063,338 |
Inventories | 5 | 1,191,841 | 1,304,381 |
Provision for Tax and deferred tax | | 553,591 | — |

TOTAL CURRENT ASSETS | | 3,896,813 | 3,818,047 |

CURRENT LIABILITIES

Creditors and Accruals | 6 | 2,280,952 | 1,810,374 |
Provision for Tax | | — | (61,742) |

TOTAL CURRENT LIABILITIES | | 2,280,952 | 1,748,632 |

WORKING CAPITAL | | 1,615,861 | 2,069,415 |

NON CURRENT ASSETS

Fixed Assets | 8 | 16,559,017 | 18,041,871 |
Future Income Tax Benefits| | — | 64,499 |

TOTAL NON CURRENT ASSETS | | 16,559,017 | 18,106,370 |

NON CURRENT LIABILITIES

Inter-divisional Loans | 7 | 3,200,000 | 2,200,000 |
Term Debt | | — | 2,375,000 |
Employee Entitlements | 6 | 96,940 | 66,811 |

TOTAL NON CURRENT LIABILITIES | | 3,296,940 | 4,641,811 |

NET ASSETS | | 14,877,938 | 15,533,974 |

REPRESENTED BY SHAREHOLDERS EQUITY

Issued & Paid up Capital | 3 | 7,104,699 | 8,736,142 |
Retained Earnings | | 7,773,239 | 6,797,832 |

TOTAL SHAREHOLDERS EQUITY | | 14,877,938 | 15,533,974 |

The accompanying notes form an integral part of these financial statements.



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