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[null,"COMPANY VALUATION REPORT"]
[]
[]
[]
[null,"Use the tool to produce a company valuation for the client."]
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[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"© 2020 Innovation Training Limited"]
[]
[null,"Version 4.01","2023-01-28"]

{"sheet":"Data","index":1,"n_rows":83,"n_cols":34,"rows_kept":83,"cut":false,"hidden":false,"merged":[[5,6,5,7],[9,6,9,7]]}
[null,null,null,null,null,null,null,null,null,null,"COMPANY VALUATION REPORT"]
[]
[]
[]
[]
[null,"Business Name",null,null,null,null,"Sample Company Limited",null,null,null,0]
[]
[]
[]
[null,"Shareholders name",null,null,null,null,"Total Shareholding"]
[null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,{"$f":"loanborrowed","v":{"$error":"#NAME?"}},{"$f":"+AD11*intrateonloan/1200","v":{"$error":"#NAME?"}},{"$f":"+AD11+AE11","v":{"$error":"#NAME?"}},{"$f":"-loanmonthly","v":{"$error":"#NAME?"}},{"$f":"+AF11+AG11","v":{"$error":"#NAME?"}}]
[null,"Number of Shares held",null,null,null,null,40000,null,null,null,0,null,null,null,null,40,null,null,null,null,null,null,null,null,null,null,null,null,4,{"$f":"+AH15","v":{"$error":"#REF!"}},{"$f":"+AD12*intrateonloan/1200","v":{"$error":"#REF!"}},{"$f":"+AD12+AE12","v":{"$error":"#REF!"}},{"$f":"-loanmonthly","v":{"$error":"#NAME?"}},{"$f":"+AF12+AG12","v":{"$error":"#REF!"}}]
[]
[null,"Last audited accounts date",null,null,null,null,"2022-12-31",null,null,null,0,null,null,null,null,40,null,null,null,null,null,null,null,null,null,null,null,null,4,{"$f":"+AH11","v":{"$error":"#NAME?"}},{"$f":"+AD14*intrateonloan/1200","v":{"$error":"#NAME?"}},{"$f":"+AD14+AE14","v":{"$error":"#NAME?"}},{"$f":"-loanmonthly","v":{"$error":"#NAME?"}},{"$f":"+AF14+AG14","v":{"$error":"#NAME?"}}]
[null,null,null,null,null,null,0,null,null,0,null,null,null,null,null,23,null,null,null,null,null,null,null,null,null,null,null,null,3,{"$f":"+#REF!","v":{"$error":"#REF!"}},{"$f":"+AD15*intrateonloan/1200","v":{"$error":"#REF!"}},{"$f":"+AD15+AE15","v":{"$error":"#REF!"}},{"$f":"-loanmonthly","v":{"$error":"#NAME?"}},{"$f":"+AF15+AG15","v":{"$error":"#REF!"}}]
[null,"Deferred tax not provided for",null,null,null,null,33187]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,{"$f":"+AH12","v":{"$error":"#REF!"}},{"$f":"+AD17*intrateonloan/1200","v":{"$error":"#REF!"}},{"$f":"+AD17+AE17","v":{"$error":"#REF!"}},{"$f":"-loanmonthly","v":{"$error":"#NAME?"}},{"$f":"+AF17+AG17","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,"Percentage of dividend distribution",null,null,null,null,0.3,null,null,null,0]
[]
[]
[null,"Pre-tax Profit",null,null,{"$f":"(TEXT((G$14-731),\"dd mmmm yyy\"))","v":"30 December 2020"},null,39894]
[null,null,null,null,{"$f":"(TEXT((G$14-366),\"dd mmmm yyy\"))","v":"30 December 2021"},null,57265]
[null,null,null,null,{"$f":"(TEXT(G$14,\"dd mmmm yyy\"))","v":"31 December 2022"},null,73004]
[]
[null,"Net Asset Value",null,null,{"$f":"(TEXT((G$14-731),\"dd mmmm yyy\"))","v":"30 December 2020"},null,83944]
[null,null,null,null,{"$f":"(TEXT((G$14-366),\"dd mmmm yyy\"))","v":"30 December 2021"},null,121209]
[null,null,null,null,{"$f":"(TEXT(G$14,\"dd mmmm yyy\"))","v":"31 December 2022"},null,158447]
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[null,null,null,null,null,null,null,null,null,null,"COMPANY VALUATION REPORT"]
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[null,{"$f":"ClientsName","v":"Sample Company Limited"}]
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[null,"DRAFT VALUATION"]
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[null,{"$f":"\"as at \" &TEXT(Data!G14,\"dd mmmm yyy\")","v":"as at 31 December 2022"}]
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[null,"1.","REVIEW NOTES"]
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[null,"1.1","SHAREHOLDING"]
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[null,null,"The issued capital comprises",null,null,{"$f":"I22","v":40000},"£1 ordinary shares"]
[]
[null,null,"Ordinary 1p voting shares"]
[null,null,null,"Shareholder 1",null,null,null,null,1000,{"$f":"I17/I$22","v":2.5000000000000001E-2}]
[null,null,null,"Shareholder 2",null,null,null,null,15000,{"$f":"I18/I$22","v":0.375}]
[null,null,null,"Shareholder 3",null,null,null,null,18000,{"$f":"I19/I$22","v":0.45}]
[null,null,null,"Shareholder 4",null,null,null,null,2000,{"$f":"I20/I$22","v":0.05}]
[null,null,null,"Shareholder 5",null,null,null,null,4000,{"$f":"I21/I22","v":0.1}]
[null,null,null,"Total shareholding",null,null,null,null,{"$f":"SUM(I17:I21)","v":40000},{"$f":"SUM(J17:J21)","v":1.0000000000000002}]
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[null,"1.2","AUDITED ACCOUNTS"]
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[null,null,{"$f":"(\"Last available accounts are made up to \"&TEXT(Data!G14,\"dd mmmm yyy\"))","v":"Last available accounts are made up to 31 December 2022"}]
[]
[null,"1.3","FIXED ASSETS"]
[]
[null,null,"It has been assumed, for the purposes of this valuation that the written down value of the Fixed Assets equates to their open market value."]
[]
[null,"1.4","GOODWILL"]
[]
[null,null,"The goodwill of the company has been related to the weighted average profit for valuation purposes."]
[null,null,null,null,null,null,null,null,null,"",null,""]
[null,"1.5","DEFERRED TAXATION"]
[]
[null,null,{"$f":"\"No deferred taxation provision has been provided in the Balance Sheet of the company. At \"&TEXT(Data!G14,\"dd mmmm yyy\")&\" the amount for which no provision has been made in respect of deferred tax amounted to £ \"&(Data!G16)&\".\"","v":"No deferred taxation provision has been provided in the Balance Sheet of the company. At 31 December 2022 the amount for which no provision has been made in respect of deferred tax amounted to £ 33187."}]
[]
[null,"2.","VALUATION OF COMPANY"]
[]
[null,"2.1","TRADING RESULTS SUMMARY"]
[]
[]
[null,null,null,null,null,null,null,"Net Asset Value       Excluding Goodwill","Trading Profit Post Tax","Weighting","Adjusted Profit"]
[]
[]
[null,null,{"$f":"(\"Y/E \"&TEXT(Data!G14-731,\"dd mmmm yyy\"))","v":"Y/E 30 December 2020"},null,null,null,null,{"$f":"Data!G27","v":83944},{"$f":"Data!G23","v":39894},1,{"$f":"I48*J48","v":39894}]
[null,null,{"$f":"(\"Y/E \"&TEXT(Data!G14-366,\"dd mmmm yyy\"))","v":"Y/E 30 December 2021"},null,null,null,null,{"$f":"Data!G28","v":121209},{"$f":"Data!G24","v":57265},2,{"$f":"I49*J49","v":114530}]
[null,null,{"$f":"(\"Y/E \"&TEXT(Data!G14,\"dd mmmm yyy\"))","v":"Y/E 31 December 2022"},null,null,null,null,{"$f":"Data!G29","v":158447},{"$f":"Data!G25","v":73004},3,{"$f":"I50*J50","v":219012}]
[null,null,null,null,null,null,null,null,null,{"$f":"SUM(J48:J50)","v":6},{"$f":"SUM(K48:K50)","v":373436}]
[null,null,null,null,null,null,null,null,"Weighted average three year profit",null,{"$f":"K51/J51","v":62239.333333333336},{"$f":"K52/K58","v":0.28290606060606061},"Percentage return on share valuation"]
[null,"2.2","VALUE OF COMPANY"]
[null,null,"Goodwill - based on weighted average pre-tax profit times",null,null,null,null,null,null,1,{"$f":"ROUND((I50*3+I49*2+I48)/6*J54,-3)","v":62000}]
[]
[null,null,"Net Asset value excluding goodwill",null,null,null,null,null,null,null,{"$f":"ROUND(H50,-3)","v":158000}]
[null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Adjusted Share Value",null,null,null,null,null,null,null,{"$f":"SUM(K54:K57)","v":220000}]
[]
[null,"3.","VALUATION OF  SHAREHOLDING"]
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[null,null,{"$f":"C16","v":"Ordinary 1p voting shares"},null,null,null,null,null,null,"Price per Share"]
[null,null,{"$f":"D22","v":"Total shareholding"},null,{"$f":"I22","v":40000},"shares",{"$f":"S63/100","v":0.1},"discount - see note 4",null,{"$f":"K58/I22*(1-G63)","v":4.95},{"$f":"ROUND(E63*J63,-3)","v":198000},null,null,null,null,null,null,null,10]
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[]
[null,"4.","DISCOUNT"]
[]
[null,null,{"$f":"IF(G63=0,0,G63*100)&\"% discount on the share valuation has been included to take account of the unquoted status of the company, the lack of marketability\"","v":"10% discount on the share valuation has been included to take account of the unquoted status of the company, the lack of marketability"}]
[null,null,"of the shares, and the percentage of the total shareholding. "]
[]
[null,5,"CURRENT DIVIDEND POLICY"]
[]
[null,null,{"$f":"\"The current dividend policy is to distribute a minimum of \"&Data!G20*100&\"% of the post tax profits, subject to cash flow and working capital requirements.\"","v":"The current dividend policy is to distribute a minimum of 30% of the post tax profits, subject to cash flow and working capital requirements."}]
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[null,null,null,null,null,null,null,null,null,""]
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[null,null,null,null,null,null,null,null,null,""]
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