Financial Statements




20 AUGUST

NEW ZEALAND GAZETTE

2819

NELSON ELECTRICITY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

for the year to 31 March 2003


5. Share Capital

31-Mar-03 31-Mar-02
$'000 $'000
Authorised Issued and Paid up Share Capital 1 1

Subsequent to agreement of its two shareholders Nelson Electricity repurchased a total of 4,999,000 $1 shares on 22 March 2001.

As at 31 March 2003 Marlborough Lines Ltd and Network Tasman Ltd each held 500 shares.


6. Retained Earnings

31-Mar-03 31-Mar-02
$'000 $'000
Opening Balance 1 April 1,915 2,031
Net Surplus for Year 1,877 2,084
Dividends Paid (1,700) (2,200)
Closing Balance 31 March 2,092 1,915

7. Reserves

Pre acquisition Reserve: (Retained earnings accumulated to 19.06.96 when the company was purchased by Marlborough Lines Ltd and Network Tasman Ltd) 31-Mar-03 31-Mar-02
$'000 $'000
1,291 1,291
Revaluation Reserves - Credits to Revaluation Reserves
Land
Distribution System assets

Distribution system assets were revalued as at 1 April 2001 to depreciated replacement cost (DRC). The valuation was completed in accord with the requirements of FRS 3 by PricewaterhouseCoopers and their valuation report is dated 25 March 2002. The company’s Haven Road land was also revalued to net current value as at 31 July 2001.


8. Fixed Assets

As At 31-Mar-03 As At 31-Mar-02
$'000 $'000
Land (at valuation) 773 773
Buildings (at cost) 175 175
Accumulated Depreciation - 72
Book Value 100

| Distribution System Assets (at valuation) | |
|------------------------------------------|-----------------|-----------------|
| Subtransmission Assets | 1,372 | 1,352 |
| Accumulated Depreciation | 80 | 40 |
| | Book Value | 1,292 | 1,322 |

| Zone Substations |
| Accumulated Depreciation | 934 | 909 |
| | 122 | 70 |
| | Book Value | 812 | 839 |

| Distribution Assets |
| Accumulated Depreciation | 11,129 | 10,903 |
| | 832 | 414 |
| | Book Value | 10,297 | 10,489|

| Other System Fixed Assets |
| Accumulated Depreciation | 1,027 | 902 |
| | 85 | 42 |
| | Book Value | 942 | 860 |

| Plant and Equipment (at cost) |
| Accumulated Depreciation | 176 | 157 |
| | 121 | 107 |
| | Book Value | 55 | 50 |

| Capital Work in Progress | 107 | 53 |

| Total Fixed Assets | 14,378 | 14,489 |



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2003, No 107


Gazette.govt.nz PDF NZ Gazette 2003, No 107





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Financial Statements, Share Capital, Retained Earnings, Reserves, Fixed Assets, Nelson Electricity Limited