Punchestown finances under scrutiny

A draft PriceWaterhouseCoopers (PWC) report into the operation and financial affairs of Punchestown racecourse states that net…

A draft PriceWaterhouseCoopers (PWC) report into the operation and financial affairs of Punchestown racecourse states that net assets were overestimated by £14 million on December 31st last due to the alleged mis-description of liabilities as capital and reserves, the High Court was told yesterday.

It was also alleged in a petition presented to the court that in 1998, Irish passports were issued to various members of the Getty family in return for the issue of £3 million of redeemable shares to GT Equinus Inc.

It was alleged the shares were issued to GT Equinus by Blackhall Racing Company, which managed the Punchestown Course with another company, Punchestown Management Company (PMC).

The petition was presented by the recently elected chairman of the Kildare Hunt Club, Mr Nicholas Bullman, and newly elected vice-chairman, Mr John Ross, when applying for an injunction to prevent a meeting last night of KHC to consider the affairs of the company and its subsidiaries. Mr Bullman and Mr Ross are also chairman and vice-chairman respectively of the PMC. The petitioners claimed the meeting constituted oppressive conduct by the trustees and directors of the KHC and was being convened in circumstances where the members had not seen the PWC draft report and were unaware of its contents.

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Mr Richard Nesbitt SC, for the petitioners, argued the meeting was called to pre-empt discussion of the affairs of Punchestown at an emergency general meeting of PMC which had been convened for March 7th. He said there was a corporate structure in place through which these matters should be properly dealt with.Opposing the application, Mr Frank Clarke SC, said his clients strenuously denied any "nefarious motives" behind last night's meeting.

Mr Clarke was representing Mr William Fennell, Mr Felix Heffernan, Mr Nicholas McDermott, (who are trustees of Kildare Hunt Club and directors of KHC Limited); Mr Nyall Speirs (KHC chairman) and Mr Ronan McParland (a director of KHC Limited).

Counsel said the meeting was a legitimate exercise by the club, and those charged with its management, to review, the serious developments for the promotion of racing at Punchestown and with particular reference to the severe difficulties now encountered with horse-racing here.

The court was told that the Horse Racing Ireland (HRI) chairman had contacted the chairman of KHCL to express his grave concern at the total lack of direction regarding the Punchestown Festival in April, and of problems with sponsorship for the festival.

Mr Clarke also said the PWC report was only in draft form and to publish it now would be not to inform but to mislead. In an affidavit, Mr Fennell said the trustees wished to advise the members in full of the history of the GT Equinus investment, which had provided finance to the members at a critical point.

He added the court would understand those were issues confidential to GT Equinus and to members and should not be committed to documents likely to be disseminated to the press to the detriment of both entities. Mr Garret Cooney SC, for three directors of Blackhall - Ms Mary Moore, Mr David Cornwall and Mr Dermot Cox - agreed with Mr Clarke's assessment of the status of the PWC report.

He added his clients had great anxieties about the lack of preparedness for the Punchestown festival. Giving his decision, Mr Justice Ó Caoimh said he would grant an injunction restraining the holding of the KHC meeting scheduled for last night until one day after the board of the KHC had received and considered the final PWC report.

They are due to receive it on February 28th. Mr Bullman, of Tynte Park, Dunlavin, Co Wicklow, and Mr Ross, Grangecon, Co Wicklow, said they were not aware of the existence, conditions or terms of leases granted in relation to Punchestown to subsidiaries of Blackhall. Mr Bullman stated he carried out a review and discovered that Punchestown "lacked the requisite financial infrastructure to make it a viable business" and that in the absence of changes the company and subsidiaries would not be able to service their debts and would be likely to go out of business.

The PWC report also said facilities at Punchestown were under-utilised and not generating sufficient income to cover expenditure. It warned that if funds were not found to repay financiers, the KHC and KHCL may "lose" the course. The balance sheet should have shown a net asset value of £1,876,000 and not £15,824,000 as reported, according to a summary of the draft PWC report.

The petition said two of the outgoing members of Punchestown management committee/board of directors of Blackhall, Mr James Osborne and Mr Dermot Cox, were not elected at a meeting on November 14th last.

Mr Bullman and Mr Ross were elected chairman and vice-chairman. A board meeting of Blackhall and its subsidiaries on November 23rd decided that PWC be appointed to investigate and report on the business affairs of Punchestown racecourse.

On December 5th, GT Equinus Inc wrote to Kildare Hunt Club Ltd advising that because of failure to re-elect Mr Osborne and Mr Cox as Blackhall directors, the Kildare Club Hunt Club and subsidiaries were liable to redeem the GT Equinus shareholding in Blackhall. Both petitioners alleged there was an attempt to conceal from members the true position regarding the affairs of the club and company.