You are a financial analyst working for a stockbroking firm. You are required to write a report on the overall performance and prospects of a listed company. Extracts of the company’s 2005 Annual Report are attached.


Your report should deal with the company’s overall performance in 2006 but should concentrate on the following:


profitability
working capital utilisation
liquidity
gearing and capital structure
stock market indicators


The report should not exceed 1,500 words (excluding appendices) and I mean that. You are to attach a disc or CD to the hard copy of your project. Give the number of words in the text at the foot of page 1. Severe penalties will result from excessive length. Ratios and their calculation should appear in the appendix. You should use a spreadsheet for the computation of ratios and the production of tables of results and charts. The mark awarded will depend upon the quality of analysis and the presentation of your report not merely the calculation of ratios. You are reminded that this report must be entirely your own work. The University’s regulations on plagiarism must be read by you and followed.


Your report must:
be wordprocessed,
be double-spaced,
state the wordcount and the name of your tutor at the foot of page 1
be stapled at the top left corner to a WBS form CA1
be submitted at the Marylebone Road Assessment Office by Monday 27 November 2006
not be submitted in any kind of folder, binder or anything else
include a bibliography
attach the file(s) on a disc or CD
keep a copy of the coursework files on a disc in your own possession


Deadline:


Your report must be posted in at the            no later than Monday 27 November 2006. Please ensure you attach to your report, by staple, a completed form CA1 detailing your own name and that of your Accounting seminar tutor and your University Registration Number. These details, together with the wordcount must appear on the report’s title page. You are to attach a disc or CD with your name and the file name(s) written on the front label.


Hexworthy plc


Annual report
and
financial statements
(extract)
2006
Background Information


Hexworthy is a long established company in the general retailing sector.


They obtained a listing on the London Stock Exchange in April 2005.
Statement of Director’s
Responsibilities


Company law requires the Directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Company and of the Group as at the end of the financial year, and of the profit or loss for that period. In preparing those financial statements, the Directors are required to:
• select suitable accounting policies and then apply them consistently;
• make judgements and estimates that are reasonable and prudent;
• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.
The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the accounting provisions of the Companies Act 1985. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the Group and Company and to prevent and detect fraud and other irregularities.


Corporate governance


Sound governance is central to achieving the Directors’ prime objective of maximising shareholder value. Principally, it comprises the processes by which the Group is directed and managed, risks are identified and controlled and effective accountability is assured.


Combined Co



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