Carry out a ratio analysis of Safe and Sure plc, using the financial statements set out in Appendix I (at the end of this book) and applying the method of analysis set out in section13.6. Making a comparison of Year 7 with Year 6, write a short commentary on each ratio separately and then summarise the overall themes emerging from the ratios. Assume a share price of 260 pence is applicable at 31 December Year 7 and a share price of 210 pence is applicable at 31 December Year 6.