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Industrial Portfolio IM — Mackersy Property 2021

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Industrial Portfolio New Zealand

Information Memorandum to Mackersy Property Investors 18 February 2021 The investment offer set out in this information memorandum is not intended to and does not constitute an offer to the public of a financial product. This information memorandum is not a registered prospectus or disclosure document. The investment is only open to Wholesale Investors under the Financial Markets Conduct Act 2013.


An opportunity to own brand new industrial assets in prime locations in Auckland, Hamilton, Mount Maunganui, Wellington, and Queenstown.

5.00% Projected Gross Return Year 1


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Contents

6

The Opportunity

9

Key Investment Details & Key Portfolio Details

10

Investment Structure

12

Lease Terms

13

Tenancy Schedule

14

The Properties, Tenants & Leases

34 Location 36

Investment Model

38

Risks & Considerations

40

Non-public Offer

41 Disclaimer


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The Opportunity Mackersy Property has strategically secured five properties to be placed into one investment portfolio which will offer investors location, tenant, lease term and asset diversification. The properties are located in Auckland, Hamilton, Mount Maunganui, Wellington, and Queenstown with an attractive weighted average lease term (WALT) of 13.6 years. This rare opportunity to own brand new industrial assets in prime locations with a substantial WALT to A grade tenants is not to be missed.


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Key Investment Details

Key Portfolio Details

Equity Requirement

Property Locations

$100,000 parcels

20% deposit — 26 February 2021 Balance — 25 March 2021

116 Hobsonville Road, Hobsonville, Auckland 198 Totara Street, Mount Maunganui Raynes Road, Rukuhia, Hamilton 410 Eastern Hutt Road, Upper Hutt, Wellington 48 Grant Road, Five Mile, Queenstown

Projected Gross Return

Tenure

5.00% per annum

Freehold Fee Simple

Tenants

Total Site Area

BP Oil New Zealand Limited Downer Utilities Limited Tekplas Limited CDC Pharmaceuticals Limited New Zealand Couriers Limited

33,176m²

WALT

100%

13.6 years

Occupancy

Rent Review Mechanism

100%

Equity Payment

Mixture of fixed annual increases, CPI annual increases and Market reviews Loan to Value Ratio 48.84%

Annual Net Passing Rent $2,178,115 National Building Standard (NBS)


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Investment Structure Settlement

Purchase Price

Settlement of the assets will be staged over the

The total purchase price of the Properties is

year subject to certain settlement triggers such as

$51,261,360 (pre-acquisition costs) which has been

practical completion or issue of titles. Projected

calculated on an annual net income of $2,178,115

settlement dates being:

plus GST as a blended capitalisation rate of 4.21%.

• 116 Hobsonville Road, Auckland occupied by BP to settle 2 March 2021; • 198 Totara Street, Mount Maunganui occupied by Downer to settle 1 April 2021; • Raynes Road, Rukuhia, Hamilton occupied by Tekplas to settle following practical completion and issue of titles – estimated to be mid April 2021;

Equity Requirement The Partnership will require $28,700,000 of investor equity to assist with the purchase of the Properties. The initial 20% of investors’ equity is required by 26 February 2021 to confirm an investors’ involvement in the Partnership. The balance of equity is required by 25 March 2021 to enable settlement of the Properties.

• 410 Eastern Hutt Road, Upper Hutt, Wellington occupied to CDC Pharmaceuticals to settle

Bank Funding

following issue of titles which is linked to a

To assist with the acquisition, the Partnership will

subdivision – estimated to be June 2021; and

obtain term investment funding of approximately

• 48 Grant Road, Queenstown occupied by NZ

$25,035,000 (this may vary depending on the final

Couriers to settle following the vendor exercising

investment structure used). This will be secured by

their option to settle – estimated to be 9 months

a first registered mortgage over the Properties and

time.

General Security Agreement over the Partnerships

The land and buildings (if applicable) of each site (Properties) are to be purchased by a Limited Partnership set up by Mackersy Property (Partnership), from different vendors, Wallace

assets. The loan will initially be interest only to maximise investor returns with an initial loan to value ratio of approximately 48.84%. The loan facilities will be non-recourse so guarantees are not

reports, engineer reports, LIM reports, bank and

ownership. Mackersy Property currently manage

valuation fees are set at $1,948,640 plus GST. See

over 100 commercial properties throughout New

the investment model on page 36. These costs

Zealand for private investment groups and deal

are fixed and the Partnership will not incur further

with over 300 tenants. A management agreement

establishment fees.

will be entered into between the Partnership and

Projected Gross Return

Mackersy Property for an initial term of three years. For managing the Properties on behalf of

The Partnership is projected to provide investors

the Partnership, Mackersy Property will charge a

a 5.00% gross return in the first year of the

management fee equal to 3.32% of the annual net

investment following acquisition of the Properties.

rent ($72,377) plus GST per annum). The fee will

Any tax payable by the Partnership has not

increase in line with the rental income. This fee is

been accounted for. The first monthly payment

included in the investment model on page 36. A

to investors will occur two months following

portion of the management fees are recoverable

settlement (estimated 20 May 2021) and will

under three of the current leases with a total of

continue to be paid monthly. The investment

$34,303 being paid by the tenants. The balance of

model on page 36 includes the projected income,

the management fee will be met by the Partnership

expenses and gross return to investors for years

and has been factored into the financial model on

1—5. It is likely the Partnership will benefit from

page 36.

tax losses relating to depreciation and other tax deductible expenses but the exact amount

Insurance

of those losses is not known at the date of this

Mackersy Property will put in place a policy which

memorandum. It should be noted that the actual

includes full replacement and reinstatement

returns to investors may vary from those shown

insurance with our preferred brokers, Crombie

in the investment model due to variables such as

Lockwood. The Tenants are responsible for

interest rates, tax, unforeseen capital expenditure

premium payments in accordance with the Leases.

and vacancy.

Structure

required by investors.

Management

The Limited Partnership structure is ideally suited

Establishment Costs and

Mackersy Property cover the investment process

to a commercial property investment entity as it

Grant Road Limited (Vendors) with settlements

Investment Model

from beginning to end, providing in-house property

provides the protection of limited liability, simple

scheduled between 2 March to late 2021.

All project establishment costs in connection

and facilities management freeing qualified

liquidity and tax flexibility. Limited liability means

investors from the usual burdens of private

investors, as Limited Partners, are only liable to

Development Company Limited, GR Hope Family Trust and MA Hope Family Trust, Meridian 37 Limited, Richard Burrell and MCS Holdings

with the acquisition such as legal fees, building

the extent of their equity contributions (funds


11 Funds in Funds out Equity

Limited Partner

Limited Partner

Investor 1

Investor 2

Gross

Limited Partner

Limited Partner

Return

Investor 3

Contribution GENERAL PARTNER

Equity Contribution

Shareholder

Shareholder

Investor 1

Investor 2

Shareholder

Shareholder

Investor 3

Investor 4

LIMITED PARTNERSHIP

Day to day operator

Owner Borrower Investor 4 (Limited Liability Company)

invested), plus any other obligations expressed in

of the Properties. The investment model on page

the Limited Partnership Agreement. The Partnership

36 incorporates a directors insurance fee of $2,350

will be established by Mackersy Property prior to

plus GST per annum.

investor funds being received with Units in the Partnership to be issued to investors in proportion to the level of funds contributed following settlement of the Properties. The Properties will be managed by the General Partner which will be a limited liability company set up by Mackersy Property (General Partner). The General Partner will be liable for all of the debts and liabilities of the Partnership and will provide the corporate governance to run the investment professionally and profitably.

Governance The General Partner will be an entity controlled by the Directors of Mackersy Property until settlement of the Properties. Following settlement, a Board of Directors will be appointed from the investment group, which may include an independent director. Any investor wishing to become a director will need to provide a written statement to Mackersy Property setting out their skills and how they can contribute to the governance of the Partnership. Directors insurance will be in place from settlement

The General Partner must obtain 75% approval from investors before making any major decisions affecting the Partnership including any potential sale of the Properties, incurring expenditure in excess of 5% of the asset value of the Properties, appointing any replacement General Partner or varying the terms of the Limited Partnership Agreement.

Unit The investment is for Units in the Partnership which will own the Properties. The Partnership has been structured to provide a total of 28,700 Units at an issue price of $1,000 per Unit. The minimum investment will be $100,000 representing 100 Units but investors may choose as many Units as they wish above 100, subject to availability. Units in the Partnership will be issued to investors following settlement of the Properties. Until such time as the Units are issued, all Units in the Partnership and investor funds will be held on trust for the benefit of investors in proportion to the sum invested.

Net Return

Tax The indicated gross return does not account for tax. Investors may choose to invest directly as a Limited Partner, receiving the full gross return from the Partnership and taking care of their own tax liability. Alternatively, investors may invest through a limited liability company (established and managed by Mackersy Property) that itself will be a Limited Partner in the Partnership. Any investor who chooses to invest through the Mackersy Property limited liability company will receive their returns tax paid. It is likely that investors will benefit from Partnership tax losses relating to depreciation and other tax-deductible expenses that can be passed to investors as Limited Partners, but the exact amount of those losses is not known at this time.

Exit Process/Liquidity Investors will have the ability to sell their Units in the Partnership at anytime, to any person at the maximum value another investor is willing to pay. The investor can then decide on the value they wish to sell their interest for and Mackersy Property will use its best endeavours to find a purchaser of the Units. Transfers to family or related parties

are exempt. Investors will not be subject to preemptive rights to other investors in the Partnership. If and when an investor wishes to sell they will be required to give written notice to Mackersy Property. The investor will then be provided with information regarding any costs of sale along with the latest market valuation of the Properties and a suggested market valuation of their ownership interest at that time. Purchasers will be sought from within the ownership group, from the wider Mackersy Property investor database or interested third parties, subject to those purchaser’s complying with the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 and the wholesale exclusion criteria of the Financial Markets Conduct Act 2013. It is Mackersy Property’s objective to create liquidity by providing investors with a simple, fast and transparent exit process that also has the objective of maximising value to the investor. This process will also enable new investors to enter the Partnership at any time in the future.


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Lease Terms

Auckland

BP | 18 years

Mount Maunganui

Downer | 8 years

Hamilton

Tekplas | 15 years

Upper Hutt

CDC Pharmaceuticals | 15 years

Queenstown

New Zealand Couriers | 9 years


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Tenancy Schedule Tenant

BP

Commencement

Initial

Remaining

date

Term

Term

1 December 2020

18 Years

18 Years

Expiry

1 December 2038

Remaining

Review

Net

% of

Gross

rights of renewal

Mechanism

Rent

Rent

Lettable Area

1 right of 10 years

Annual CPI + 0.5%

$400,926

18%

5,217m²

CPI every

$317,000

15%

7,396m²

and 1 right of 7 years Downer

18 December 2009

20 years

8 Years

18 December 2029

6 rights of 5 years

second year Downer Build

Tekplas

N/A

N/A

8 Years

18 December 2029

N/A

Nil

$17,063

1%

N/A

Upon completion

15 Years

15 Years

est. 1 June 2036

1 right of 5 years and

Market review 5th

$707,226

32%

6,000m²

2 rights of 10 years

anniversary

est 1 June Tekplas Option

Upon completion

10 Years

10 Years

est. 1 June 2031

Nil

Nil

$25,000

1%

N/A

15 Years

15 Years

15 Deember 2035

3 rights of 5 years

2% annual increases

$428,000

20%

2,399m²

$282,900

13%

2,729m²

$2,178,115

100%

23,741m²

est 1 June CDC Pharmaceuticals

15 December 2020

from year 5 New Zealand Couriers

10 January 2020

10 years

9 years

10 January 2030

2 rights of 5 years

2.5% annual increases

Total Income

13.6 Years


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Property 1 116 Hobsonville Road, Hobsonville, Auckland BP Hobsonville occupies a site in the heart of one of Auckland’s fastest growing suburbs. The property is located to the northern side of Hobsonville Road in Hobsonville, Auckland, benefiting from nearby locations including the Hobsonville Point development, Northwest Shopping Centre and Westgate Mega Centre. The surrounding area is predominately rural or residential lifestyle blocks. Development to the south includes large scale industrial warehousing, and to the east consists of residential dwellings zoned as a combination of residential-mixed urban and mixed housing suburban under the Auckland unitary plan. The location has strong transport links including motorway access nearby at Brigham Creek motorway interchange situated approximately 0.5 kilometres from the property. The Partnership will be acquiring the land only and improvements will be acquired and owned by the Tenant. Land Area: 5,217m²


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BP OIL NEW ZEALAND LIMITED The Tenant

The Lease

BP is a leading supplier and distributor of fuel to retail and commercial

An 18 year ground lease has been entered into with one right of renewal for 10

customers throughout New Zealand and the world. Based in the United

years and a further right of 7 years thereafter.

Kingdom, BP trades on the London Stock exchange and has a market capitalisation of GBP51.280 billion. Operating in 80 countries worldwide and producing on average 3.7 million barrels of oil per day, BP is one of the world’s seven oil and gas supermajors.

Income Split by Tenant (BP)

15+13+13220

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18%

Tekplas CDC Pharmaceuticals BP Downer New Zealand Couriers Tekplas Option Downer Build

Property Overview Address

116 Hobsonville Road, Hobsonville

Zoning

Light Industrial

Site Area

5,217 sqm

Lease Type

Ground Lease

Net Rental

$400,926

Lease Commencement

1 December 2020

Lease Term

18 years

Rent Review

Annual CPI + 0.5%

Market review every 5th anniversary cap of 3% & hard ratchet

100% in respect of the premises

Right of Renewal

One (1) right of Ten (10) years, One (1) right of Seven (7) years


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AY W R TO O RM U O RB A H ER P UP

The Urban Jungle

Hobsonville RSA

BRIGH AM CR EEK RO AD Fruit World

AD RO E L VIL N O BS HO

West Harbour Village Wine & Spirits


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Property 2 198 Totara Street, Mount Maunganui This strategic 7,396m² fee simple site is situated in close proximity to the Tauranga Port, New Zealand’s largest port. The property is comprised of several storage tanks and processing plant constructed in 2004, currently used as Downer’s bitumen depot. The main building on the property is a 43m diameter tank with a maximum fill height of 17.5m and a capacity of 23,000 tonne on the eastern end of the site. The steel plate tank shell is set on asphalt and engineered earth fill foundations. Two smaller secondary tanks, a furnace building, gantry crane, offices, bulk plant and implement sheds make up the rest of the site. The structures are connected to a pipeline that runs over neighbouring land to the west leading to the Port where bitumen products are transferred directly from freight ships to site. For clarification, all structures currently on site are owned, repaired, and maintained by the Tenant. These are not Landlord owned items. The Partnership will acquire the land with the tenant owning all improvements. Land Area: 7,396m²

Building

Area

Main bitumen storage tank

1,452m²

Office

150m²

Secondary storage tanks

472m²

Other plant and structures

644m²

Total

2,718m²


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DOWNER UTILITIES LIMITED The Tenant Downer Group has been operating for over 150 years in Australia and New Zealand and has been a leader in the construction, transport and infrastructure industries throughout that period. Downer is an AEX and NZX listed company employing over 53,000 staff in 5 countries. The 2019 financial year showed annual turnover of more than $13 billion

The Lease Property Overview Address

198 Totara Street, Mount Maunganui

Zoning

Port Industrial Zone

Land Area

7,396 sqm

(AUS) and a net profit of over $340 million. Downer are a leading manufacturer and supplier of bitumen-based products and an innovator

Net Rental

in the sustainable asphalt industry. Downer maintain over 25,000 kilometres of road in New Zealand and 36,000 kilometres in Australia through strategic partnerships with Alliance, the New Zealand Transport Agency and local Councils. Downer have been leaders in sustainability and recognised a sustainable and embedded Zero Harm culture is fundamental to the company’s ongoing success. Their Zero Harm policy covers a work environment that supports the health and safety of their people, provides the

$17,063 (Upon completion of capital works)

Commencement

18 December 2009

Remaining Term

8 years

Lease Term

20 Years

Lease Type

Ground Lease

Rent Review

CPI increases every second anniversary Market review on renewals.

background and basis to deliver activities in an environmentally

After renewal taken CPI increases to occur on a five-yearly basis.

sustainable manner and advances the communities in which they operate. Their Zero Harm policy and report is prepared in accordance

$317,000

Right of Renewal

Six (6) rights of five (5) years each

with the Global Reporting Initiative (GRI) standards.

Improvement Works The Tenant has indicated they require a two-storey office building to be constructed on the north eastern corner of the site, being approximately 150m² in area. Pursuant to the terms of the lease, the Partnership is to fund the construction works and on completion will charge an improvements rent for the remainder of the lease term. The cost has been estimated at $3,500/m², giving an overall total completion cost of $525,000 which has been factored into the model on page 36. Additional improvements rent has been incorporated into the model on page 36 on completion giving a boost to the net return from Year 2 of $17,063, which is based on 3.25% of $525,000 estimated cost. Following settlement, Mackersy Property will enter into discussions with the Tenant on the additional improvements required.


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Income Split by Tenant (Downer)

13+1

1%

1 32+2018

15

15%

Tekplas CDC Pharmaceuticals BP Downer New Zealand Couriers Tekplas Option Downer Build


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Property 3 Raynes Road, Rukuhia, Hamilton The property will comprise a purpose built industrial facility situated to the corner of Sharpe Road and Raynes Road, located in close proximity to Hamilton Airport and associated Titanium Business Park development. The building improvements will comprise a modern high specification industrial facility incorporating clearspan factory accommodation with two levels of modern offices and a drive through canopy. The property is located in a developing area where there has been a strong sell down of the Titanium Park industrial precincts over the last two years with a corresponding increase in land values. The proposed Southern Links roading network will further improve the access and profile of the property. There is also easy access to State Highway 21, State highway 1 and State Highway 3. Land Area: 1.5599ha Total lettable area: 6,000m²

Building

Area

Ground office

535m²

First floor office

566m²

Clean rooms

2,366 m²

Rear Warehouse

1,758m²

Canopy

878m²

External Offices

126m²

External Store

649m²

Total

6,000m²


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TEKPLAS LIMITED The Tenant

The Lease

Tekplas was founded over 15 years ago and are an innovative team

Property Overview

that provide New Zealand with plastic moulding products. They offer customised solutions for a range of industries including, food packaging, human health, animal health, agriculture and industrial use. They are using state of the art equipment and innovative technology that no other New Zealand company offers. Tekplas have two purposebuilt facilities, soon to be a third, 29 electric moulding machines and employs over 100 people.

Option agreement The vendor will pay the Partnership $25,000 per annum for a 10-year period. This annual payment allows them the option to purchase 3,685m² of the site ten years after the commencement date of the

Address

Raynes Road, Rukuhia, Hamilton

Zoning

Industrial

Land Area

15,599 sqm

Net Rental

$707,226

Option Rental

$25,000

Commencement

Upon Completion

Lease Term

15 years

Rent Review

Market review on fifth anniversary from commencement with further reviews every three years thereafter

lease. This agreement is conditional upon the tenant not exercising its option to lease the 3,685m² land area if they wish to expand.

Right of Renewal

One (1) right of five (5) years, &; Two (2) rights of ten (10) years each


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Income Split by Tenant (Tekplas)

1 32

20+18+1513 32%

1%

Tekplas CDC Pharmaceuticals BP Downer New Zealand Couriers Tekplas Option Downer Build


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Property 4 410 Eastern Hutt Road, Silverstream, Upper Hutt The Property contains a purpose built, brand-new pharmaceutical warehouse and distribution centre in the Silverstream business park in Upper Hutt. The building has recently been completed with lease commencing in December 2020. The CDC Pharmaceutical building is part of a significant business and industrial estate. Fliway, an international freight and delivery services, has already built a depot in the neighbouring lots. Elgas, a home and business LPG supplier, has taken up another, and more business industrial sites are set to follow. In the surrounding area, a development in the Pinehaven Hills has been proposed to the Upper Hutt City Council for a residential development of over 1000 houses in the neighbouring hills, which should lead to an influx of activity to the surrounding Pinehaven and Silverstream suburbs. With proximity to Wellington, Upper Hutt and Lower Hutt, along with access to a railway and an arterial route of the New Zealand roading system in the form of State Highway 2, this site is centrally connected, while still retaining some key rural amenity. Land Area: 4,512m² Total lettable area: 2,399.2m²

Building

Area

Warehouse

2,057.7m²

Ground floor Amenities

152.3m²

Office

189.2m²

Canopy and Dispatch

151m²

Yard and Parking

1,965m²

Total

2,399.2m²


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CDC PHARMACEUTICALS The Tenant

The Lease

CDC pharmaceuticals was established in 1927 and is a wholesaler

Property Overview

of pharmaceutical and over the counter (OTC) products to the New

Address

410 Eastern Hutt Road, Silverstream, Upper Hutt

Zoning

Industrial

Net Lettable Area

2,399 sqm

than 300 pharmacy and hospital customers.

Net Rental

$428,000

Covid-19 accelerated CDC Pharmaceuticals operations, in the 2020

Commencement

15 December 2020

Lease Term

15 Years

Rent Review

2% annual increases from year 5

Right of Renewal

Three (3) rights of five (5) years each

Zealand medical sector. CDC’s headquarters is in Christchurch with distribution centres in Wellington, Napier, New Plymouth and Wanganui covering a large part of New Zealand. They are able to receive, pick and order over 110,000 items every day and provide their services to more

financial year CDC’s profit after tax was $734,000 up from $221,000 in 2019. As at 31 March 2020, CDC Pharmaceuticals held total assets of $114 million with a net equity position of $15.8m.

Income Split by Tenant (CDC)

20

18+15+13132 20%

Tekplas CDC Pharmaceuticals BP Downer New Zealand Couriers Tekplas Option Downer Build


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Property 5 48 Grant Road, Five Mile, Queenstown The New Zealand Couriers distribution centre is a purpose-built facility in Queenstown’s fastest growing and well established commercial precincts, Five Mile. This building was completed in late 2019 and is constructed from a concrete tilt slab design with a steel framed colour steel roof. The floors are constructed of 150mm thick 30 MPa reinforced concrete with a high-quality office and amenity space. The site has 13 carparks with an additional 2 accessible parks. The lettable area is 2,729m² which includes a large Canopy area to the rear of the property. Land Area: 2,729m² Building area (with canopy): 1,340m²

Building

Area

Warehouse

816m²

Canopy

430m²

Office

148m²

Yard

1,073m²

Landscaped area

262m²

Total

2,729m²


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NEW ZEALAND COURIERS LIMITED The Tenant NZ Couriers, ultimately owned by listed entity Freightways is positioned as the premier provider of network courier services to New Zealand businesses. Specialising in express parcel delivery, service standards range from 2.5 hours for local deliveries, to overnight by 9.30am for nationwide deliveries. New Zealand Couriers sits at the premium

The Lease Property Overview Address

48 Grant Road, Five Mile, Queenstown

Zoning

Light Industrial

Site Area

2,565sqm

Net Rental

$282,900

Lease Commencement

20 Jan 2020

Lease Term

10 years

Rent Review

Annual 2.5% increases, Market review in 2023 (currently under rented)

Right of Renewal

Two (2) rights of Five (5) years each

service/premium price end of Freightways’ multi-brand strategy. New Zealand Couriers is Freightways’ largest brand by revenue and operating earnings. For the 2019-2020 financial year, Freightways had an annual turnover of $630.9 million with net assets of $316.7 million. They have a market capitalisation rate of $1.827 billion as at 10 February 2021.

Vendors Option to Settle The sale and purchase agreement to acquire 48 Grant Road, Queenstown allows the vendor the ability to choose a settlement date between 17 March 2021 and 20 December 2021. The vendor must provide their option to the Partnership, with settlement taking place 20 working days following receiving notice.


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Income Split by Tenant (NZ Couriers)

1+1+32201815

13

13%

Tekplas CDC Pharmaceuticals BP Downer New Zealand Couriers Tekplas Option Downer Build


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The Locations

Hobsonville, Auckland Hobsonville Pont is one of the fastest growing areas in Auckland City with large scale Residential and Commercial building development beginning in 2011 and scheduled to continue into 2024. The area juts out into the Waitemata Harbour and is a short 20-minute drive northwest of Auckland’s CBD. Once fully complete in 2024, this new Auckland community will be home to a total of 11,000 residents with 4,500 residential homes, several commercial restaurants, and bars and 26 hectares of parks and reserves. The well-established suburb of West Harbour is to the southwest with Greenhithe to the northeast, with both suburbs providing strong support to local businesses. The BP site is well positioned on State Highway 32, a main arterial traffic route in the area.

Rukuhia, Hamilton Hamilton is strategically located between the two main New Zealand ports of Auckland and Tauranga and is just over an hour from Auckland. It is the fourth largest city in New Zealand with a population of over 150,000. The Rukuhia area is home to Hamilton Airport and is an industrial growth area with tenant such as Visy Board and Torpedo 7 trading from this location. With further development and a new arterial road planned for the immediate area, this location will remain a popular industrial area.

Five Mile, Queenstown The Queenstown Lakes District region offers unparalleled lifestyle in a unique environment, captivating national and international visitors alike and is home to a growing permanent population. On any given day there is an average of 70,000 people including visitors, swelling to 120,000 at peak visitor times. The region benefits from growth in the resident population and growth in international and domestic visitors, driving visitor expenditure growth significantly higher than the national average. Five Mile is well positioned to capture this expected growth. Five Mile Centre is located on the corner of Grant Road and Frankton Ladies Mile Highway (State Highway 6), Frankton, circa eight kilometres by road north of Queenstown International Airport. The Five Mile Centre is in the centre of growth in Queenstown. Topographical constraints restrict the ability to extend or expand the CBD. Congestion, parking, and limited access are all significant challenges of a CBD location. Frankton is the fast growing alternative, fulfilling the need for accessible and dynamic places to shop, work and stay for locals and visitors alike. The immediate area of Frankton comprises primarily of commercial and service retail provided through the subject Centre, the adjoining Queenstown Central and Remarkables Park together with industrial development situated on Glenda Drive. Remarkables Primary School and Wakatipu High School is situated a short distance away from the complex. Queenstown International Airport is situated immediately to the south of the subject properties, providing the main tourism gateway to the Central Otago area.


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Mount Maunganui Mount Maunganui has experienced large growth in recent times with the increase in economic activity across the golden/growth triangle of Auckland, Hamilton, and Tauranga. Industrial property, Warehousing and bulk retail properties have become prominent due to the proximity to New Zealand busiest port and key roading and rail links. Port of Tauranga is the largest port in New Zealand by both total cargo volume and container throughput. This port is the only natural port between Auckland and Wellington which assists with strong economic activity in the region. Attracting locals are the limitless sporting and recreational pursuits, vibrant arts and cultural experiences, and high-quality retail & community facilities, all of which are complimented by the favourable climate. Mount Maunganui has one of the most popular beaches in New Zealand and is a highly rated tourist attraction. Tauranga also offers high quality education across all levels with a range of schools, a University of Waikato campus, and the Bay of Plenty Polytechnic.

Silverstream Business Park, Upper Hutt, Wellington Silverstream is a suburb of Upper Hutt, located just 7km south-west of the Upper Hutt central business district. Silverstream business park is a newly developed area with strong transport links and easy accessibility to State highway 2. The surrounding Upper Hutt area has experienced significant growth over the previous decade as the as the geographically constrained Wellington region grows. With large scale residential developments underway and plans to further develop residential land, the Upper Hutt community will benefit from population growth in the area which is leading to greater commercial activity in the area. The Silverstream business park has been specifically developed to cater for this commercial need with well-known tenants such as Fliways and Hirepool being located in the park alongside CDC Pharmaceuticals. Geographical constraints in and around the immediate Wellington city area have led to growth in commercial property in Upper Hutt due to its accessibility to major transport links.


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Investment Model Rental Income CAP rate

Purchase Price Acquisition Costs Downer Capital Works

$2,178,115 4.21%

$51,261,360 $1,948,640 $525,000

Total Cost

$53,735,000

Bank (48.84%)

$25,035,000

Equity

$28,700,000

Projected Cash Flow Year 1

Year 3

Year 5

Income

$2,178,115

$2,213,389

$2,261,891

Interest Rate Cost

$688,463

$688,463

$688,463

Management

$38,073

$49,370

$61,122

Accounting

$10,000

$10,404

$10,824

Maintenance

$4,500

$22,134

$23,028

Directors Insurance

$2,350

$2,421

$2,494

$743,386

$772,791

$785,931

$1,434,729

$1,440,598

$1,475,960

5.00%

5.02%

5.14%

Total Costs

Surplus

Pre-tax return


37

Assumptions CPI

Management

Rate of 1.50% per annum

3.32% of net rent per annum. 1.75%

Net Income Based on initial net rent of $2,178,115 per annum in accordance with the

payable by the Partnership with the remaining 1.57% being met by three of the tenants.

signed Lease. There are a mixture of

Accounting

fixed annual rental increases, CPI rental

$10,000 per annum, increasing annually

increases and market rent reviews. CPI

with CPI inflation.

increases have been factored into the investment model per the leases and no increase has been assumed on market

Maintenance $4,500 provision in year 1 due to the

reviews.

properties still being under construction

Interest Rate Cost

net rent in years 3 and 5.

Average cost of funds estimated to be 2.75% for years 1 to 3. A mixture of floating and fixed rates are to be established upon establishment of the Board of Directors. Interest rates yet to be confirmed and subject to change. Interest rate on year 4 and 5 based on no interest rate change. Loan-to-value ratio Based on 48.84% lending of the contracted purchase price of $51,261,360.

warrantees, increasing to 1% of annual

Directors Insurance $2,350 per annum, increasing annually with CPI inflation. No Guarantee No guarantee can be given in respect of the projected annual return, strength of the tenants or the lending rates applied. Downer Capital Works Total cost calculated on a two-storey office building, estimated to be 150m² area based on $3,500/m² cost. Subject

Capital Growth

to change depending on total agreed

No capital growth has been factored

floor plate and cost.

into the projected pre-tax return.


38

Risks & Considerations

There are several risks and considerations associated with all commercial property investments which are set out below. Mackersy Property always considers risks and has a number of acquisition and investment strategies to mitigate and reduce potential risks. These are listed in the right hand column below as “Mitigation Strategies”.


39

Tenant

Risk

Mitigation Strategies

The Tenant is unable to pay rent or on expiry (or termination) of the lease the properties

Based on Mackersy Property’s tenant analysis, we are confident the likelihood of a

may not be immediately re-let or re-let on less favourable terms.

tenant default is minimal. 46% of the tenancy (by net rent) are listed on the NZX. The remain 54% of the tenancy are well performing businesses with a proven track record of success. The tenants are of high profile and have significant financial strength to ensure they can meet their obligations.

Repairs

Unforeseen major structural repair or capital expenditure may be incurred (excluding

Full replacement and reinstatement insurance is put in place to cover any damage

any structural repairs).

caused by insured risks and the tenants are responsible for all premiums and excesses in accordance with the leases. The tenants are responsible for all repairs and maintenance. A maintenance budget has been factored into the model of $21,932 per annum plus GST from Year 2 onwards.

Funding

Interest rates and the bank covenants are subject to change.

Advice is provided to the directors with an interest rate hedging strategy to mitigate this risk.

Increase in interest rates may impact the return to investors.

The investment model allows for a mixture of fixed and floating interest rates for the first three years which will be locked in from settlement.

Liquidity

If the Partnership is not meeting its bank covenants it may need to raise additional

To the extent that any investor provides further capital, this investment would ordinarily

capital to meet the banks’ amended covenants.

attract a return on the additional funds invested.

Investors’ investments may be locked in for an indefinite period of time if they are able

Mackersy Property manage the Unit sale process endeavouring to offer the best

to sell their Units or until the Properties are sold and the Partnership is wound up.

opportunity for finding a willing purchaser; initially Units are offered to all current Unit holders under the Partnership Agreement and to Mackersy Property’s private investment group.

At the time of selling Units, the Unit price in the Partnership may be more or less than

Any issue of further Units cannot occur without first offering the Units to existing Unit

the original price paid. Investors’ percentage interest in the Partnership may be diluted if

holders. Further capital invested would ordinarily attract a return on the additional funds

the Partnership issues further Units to raise capital.

invested.

No Guarantee No guarantees are given by Mackersy Property or any other person in respect of the Properties, the tenants or the return which investors may receive in relation to this investment.


40

Non-Public Offer

The investment offer set out in this information memorandum is not intended to and does not constitute an offer to the public of a financial product. The investment is only open to the Mackersy Property pre-qualified investment group. To be eligible to invest you must be exempt under the provisions of the Financial Markets Conduct Act 2013. This information memorandum is not a registered prospectus or disclosure document and does not comply with the disclosure requirements of the Financial Markets Conduct Act 2013. This document does not contain the information that those documents would contain. This information memorandum has been prepared for general information purposes only and investors should carry out their own independent review, investigations, analysis and assessment of the information in this document.


41

Disclaimer

At the time this Information Memorandum is presented Mackersy Property has completed its due diligence investigations and the information included in this document is based, to the best of our knowledge, on the information available to us at this time. Mackersy Property reserves the right to change any aspect of the proposed investment should that be in the best interests of the parties. Where Mackersy Property finds any information included in this document to be incorrect or any aspect needs changed prior to confirming the Agreement as unconditional, Mackersy Property will advise you of this and give you an opportunity to accept the updated situation before committing any funds to this investment on your behalf. No guarantee is provided by Mackersy Property regarding the number of Units that you will be allocated or the quantum of investment you can make in this opportunity or the actual returns that will be distributed to investors. The projections and indications given are made based on the information that is held at this time.


To register your interest in this investment, please email: invest@mackersyproperty.co.nz

To discuss this investment further, please contact: Mick Pannett

Marianne Coen

mpannett@mackersyproperty.co.nz

mcoen@mackersyproperty.co.nz

(+64) 22 477 8267

(+64) 3 450 9539

Omea Willows

Hamish Wilton

owillows@mackersyproperty.co.nz

hwilton@mackersyproperty.co.nz

(+64) 21 331 742

(+64) 27 594 8527

Adam Copland

Kate Mackersy

acopland@mackersyproperty.co.nz

kmackersy@mackersyproperty.co.nz

(+64) 27 944 0510

(+64) 27 535 3023

mackersyproperty.co.nz


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