- Part I: Summary
- Part II: Risk Factors
- Part III: The Scheme of Arrangement and Share Capital Consolidation
- Part IV: Directors, Company Secretary, Registered Office and Advisers
- Part V: Presentation of Statisical Data and Other Information
- Part VI: Information on The Group
- Part VII: Directors and Corporate Governance
- Part VIII: Selected Financial Information
- Part IX: Operating and Financial Review
- Part X: Accountant's Reports and Financial Information
- Accountant's report on historical financial information
- Financial information for the period ended 9 July 2008
- Accountant's report on historical financial information
- Consolidated income statements
- Consolidated balance sheets
- Consolidated statements of cash flow
- Consolidated statements of shareholders' equity
- Consolidated statements of comprehensive income
- Notes to the accounts
- Part XI: Interim Financial Information of The Group for The 26 Week Period Ended 2 August 2008
- Part XII: Additional Information
- Part XIII: Definitions
Signet Jewelers Limited
Financial information for the period ended 9 July 2008
Income Statement
During the period from incorporation on 25 June 2008 to 9 July 2008, the Company has not traded and has received no income and incurred no expenditure. Consequently, during the current period the Company has neither a net income or loss and hence no income statement has been prepared.
Balance Sheet
| 9 July 2008 | |
| Assets | $ |
| Current assets: | |
| Cash and cash equivalents | 0.009 |
| Total assets | 0.009 |
| Shareholder's equity | |
| Common stock of 0.9c par value; authorised 10,000 million shares, issued and | 0.009 |
| outstanding one share. | |
| Undesignated preference shares of $0.01 par value ; authorised 500,000,000 shares; | |
| issued and outstanding, nil shares | - |
| Total liabilities and shareholder's equity | 0.009 |
Statement of cash flow
During the period from incorporation on 25 June 2008 to 9 July 2008, the Company did not receive or pay any cash other than receiving a payment of US$0.009 for its one issued common share and hence no cash flow statement has been prepared.
Notes to the financial information
Basis of preparation
The financial information has been prepared in accordance with US GAAP and includes the results of the Company from incorporation on 25 June 2008 to 9 July 2008.
History
The Company was incorporated in Bermuda on 25 June 2008 under the name Signet Limited and changed its name to Signet Jewelers Limited on 4 July 2008.
Post balance sheet events
Pursuant to the scheme of arrangement under Part 26 of the UK Companies Act 2006 between Signet and its shareholders, Signet will become a wholly and directly owned subsidiary of the Company and the existing shareholders of Signet will become the shareholders of the Company. Immediately following the scheme becoming effective, former Signet Shareholders will hold 100 per cent of the Common Shares in issue. The Scheme will be implemented by cancelling and extinguishing all of the Scheme Shares on the Scheme Effective Date, capitalising the reserve created by the cancellation and issuing new Signet Shares to the Company. In return for the Company's receipt of the new Signet Shares to be issued to it, Scheme Shareholders will receive one Common Share for each Signet Share previously held by them at the Scheme Record Date. Following the issue of shares by the Company, all of the issued and unissued common shares of par value $0.009 each in the capital of the Company will be consolidated and divided into common shares of par value of $0.18 each.