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Share Name | Share Symbol | Market | Type | Share ISIN | Share Description |
---|---|---|---|---|---|
Enhanced Pty. | LSE:EHPR | London | Ordinary Share | GG00B2PWW869 | RED PREF SHS NPV |
Price Change | % Change | Share Price | Bid Price | Offer Price | High Price | Low Price | Open Price | Shares Traded | Last Trade | |
---|---|---|---|---|---|---|---|---|---|---|
0.00 | 0.00% | 78.00 | 0.00 | 01:00:00 |
Industry Sector | Turnover | Profit | EPS - Basic | PE Ratio | Market Cap |
---|---|---|---|---|---|
0 | 0 | N/A | 0 |
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the Financial Statements. The procedures selected depend on the auditors' judgement, including the assessment of the risks of material misstatement of the Financial Statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the Financial Statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the directors, as well as evaluating the overall presentation of the Financial Statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Opinion
In our opinion, the Financial Statements give a true and fair view of the financial position of the Company as of 31 October 2013, and of its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards and have been properly prepared in accordance with the requirements of The Companies (Guernsey) Law, 2008.
Report on other Legal and Regulatory Requirements
We read the other information contained in the Annual Financial Report and consider the implications for our report if we become aware of any apparent misstatements or material inconsistencies with the Financial Statements. The other information comprises the following reports: About the Company, Investment Objective and Policy, Net Asset Values, Management Report, Report of the Directors, Investment Manager's Report, Schedule of Investments, Directors and Service Providers and Shareholder Information as detailed in the table of contents.
In our opinion the information given in the Report of the Directors is consistent with the Financial Statements.
This report, including the opinion, has been prepared for and only for the Company's members as a body in accordance with Section 262 of The Companies (Guernsey) Law, 2008 and for no other purpose. We do not, in giving this opinion, accept or assume responsibility for any other purpose or to any other person to whom this report is shown or into whose hands it may come save where expressly agreed by our prior consent in writing.
PricewaterhouseCoopers CI LLP
Chartered Accountants
Guernsey, Channel Islands
12 February 2014
STATEMENT OF COMPREHENSIVE INCOME
For the year ended 31 October 2013
Year to Year to 31 Oct 2013 31 Oct 2012 Total Total Notes GBP GBP Net movement in unrealised gains on investments 3 95,126,437 24,866,447 Unrealised foreign exchange losses 3 (6,150,351) (270,378) Income from financial assets at fair value through profit or loss 13,466,195 25,462,886 Finance costs - distributions to holders of Preference Shares 1l (13,466,195) (25,462,886) Realised losses on investments 3 (88,011,078) (45,721,681) Realised exchange losses on currency balances - (2,583) Increase / (decrease) in net assets attributable to Preference shareholders from operations 965,008 (21,128,195) ------------- ------------- Income received from Counterparty in relation to operating expenses 1b 944,852 1,448,911 Operating expenses 1b, 7 (1,016,044) (1,114,591) Increase / (decrease) in net assets from operations 893,816 (20,793,875) ------------- ------------- Other Comprehensive Income - - ------------- ------------- Total Comprehensive Income 893,816 (20,793,875) ============= ============= Pence Pence Gain / (loss) per Share 1j 0.30 (3.63)
The notes as contained within this report form an integral part of these Financial Statements.
STATEMENT OF FINANCIAL POSITION
As at 31 October 2013
Year to Year to 31 Oct 2013 31 Oct 2012 Total Total Notes GBP GBP ASSETS NON CURRENT ASSETS Financial assets at fair value through profit or loss 3 170,088,165 251,349,269 CURRENT ASSETS Financial assets at fair value through profit or loss 3 73,130,881 101,589,368 Cash and cash equivalents 1b 1,130,359 2,171,973 Investment income receivable 2,616,595 4,096,234 ------------ 76,877,835 107,857,575 LIABILITIES CURRENT LIABILITIES Accrued expenses 107,246 146,372 Dividends payable 1l 3,376,580 5,787,515 ------------ ------------ 3,483,826 5,933,887 ------------ TOTAL NET ASSETS 243,482,174 353,272,957 ============ ============ NET ASSETS ATTRIBUTABLE TO HOLDERS OF PREFERENCE SHARES 3 243,219,046 352,938,637 NET ASSETS ATTRIBUTABLE TO HOLDERS OF MANAGEMENT SHARES 1b 263,128 334,320
The Financial Statements were approved and authorised for issue by the Board of directors on 12 February 2014 and are signed on its behalf by:
Director Director
The notes as contained within this report form an integral part of these Financial Statements.
STATEMENT OF CHANGES IN NET ASSETS ATTRIBUTABLE TO HOLDERS OF SHARES
For the year ended 31 October 2013
Year to Year to 31 Oct 2013 31 Oct 2012 Total Total Notes GBP GBP Opening balance 352,938,637 606,864,363 Redemption of shares (110,684,599) (232,797,531) Net gain / (loss) for the year attributable to holders of Preference Shares 965,008 (21,128,195) Balance attributable to Preference Shares as at 31 October 243,219,046 352,938,637 ============== ============== Net gain brought forward attributable to Management Shares 334,320 - Net (loss) / gain for the period attributable to holders of Management Shares (71,192) 334,320 -------------- -------------- Balance attributable to Management Shares as at 31 October 263,128 334,320 -------------- -------------- Total balance attributable to shares as at 31 October 243,482,174 353,272,957 ============== ==============
The notes as contained within this report form an integral part of these Financial Statements.
STATEMENT OF CASH FLOWS
For the year ended 31 October 2013
Year to Year to 31 Oct 2013 31 Oct 2012 Total Total GBP GBP Operating activities Net profit/ (loss) for the year attributable to holders of Preference and Management shares 893,816 (20,793,875) Distributions to holders of Preference Shares 15,877,130 24,557,768 Movement in realised and unrealised (loss) / gain on investments (7,115,359) 20,855,234 Movement in unrealised foreign exchange losses 6,150,351 270,378 Movement in debtors and creditors during the year (970,422) 1,837,653
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