REG-Ceres Power Holdings Final Results
Released: 23/09/2009

com:20090923:RnsW4908Z
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RNS Number : 4908Z  
  
Ceres Power Holdings plc  
  
23 September 2009  
  
23 September 2009  
  
Ceres Power Holdings plc  
  
("Ceres", "Ceres Power", or "the Group")  
  
Preliminary results for the year ended 30 June 2009  
  
Ceres Power Holdings plc, the AIM listed alternative energy company, announces 
its preliminary results for the year ended 30 June 2009.  
  
Highlights  
  
 
 * Alpha phase of residential CHP programme with British Gas successfully 
completed 
 * £2 million Alpha phase milestone payment received from British Gas in June 
2009 
 * £2.5 million funded development and trialling programme secured with Calor 
Gas for LPG CHP 
 * Volume call-off order from Calor for 20,000 LPG fuelled CHP products 
 * 50,000 sq. ft. manufacturing facility secured and fitted out for fuel cell 
mass production 
 * £23 million in net cash and financial assets at 30 June 2009 
 * Former FTSE 100 Finance Director appointed as Non-Executive Director and 
Audit Committee Chairman  
  
Key Achievements  
  
 
 * Grid-connected 1kW CHP products successfully tested on mains natural gas 
 * Alpha phase trialling and performance tests witnessed and data independently 
verified 
 * Beta phase of CHP programme commenced with design and procurement activities 
under way 
 * Fuel cell mass manufacturing equipment procured and installation under way 
 * Volume supply agreements for key balance of plant components in place 
 * Volume CHP assembly agreement entered into with Dutch heating appliance group 
Daalderop  
  
Results Summary   
  
 
                                  2009       2008     
                                  £'000      £'000    
  Revenue                         952        722      
  Other operating income          492        845      
  Operating loss                  (9,290)    (6,364)  
  Finance income                  967        974      
  Loss for the financial year     (7,978)    (4,990)  
  Loss per share                  (11.94)p   (7.98)p  
  Net cash and financial assets   23,009     27,476   
  
  
Dr Brian Count, Chairman, commented:  
  
"I am pleased to report that Ceres Power has successfully completed the Alpha 
phase of the CHP programme with British Gas in line with the Company's published 
roadmap. Together with the fuel cell mass manufacturing facility being 
commissioned in Horsham, this underpins the Group's progress towards 
commercialisation of Ceres Power's CHP products in the UK."  
  
For further information contact:  
  
 
  Ceres Power Holdings plc                 Tel. +44 (0)1293 400 404  
  Peter Bance, Chief Executive                                       
  Rex Vevers, Finance Director                                       
                                                                     
  Morgan Stanley                           Tel. +44 (0)20 7425 8000  
  Jon Bathard-Smith/Alastair Walmsley                                
                                                                     
  Kreab Gavin Anderson                     Tel. +44 (0)20 7074 1800  
  Ken Cronin/Deborah Walter/Robert Speed                             
  
  
Chairman's Statement  
  
Business overview   
  
I am pleased to report on the financial results and achievements of the Group 
for what has been another successful year. Over the last twelve months the Group 
has achieved the key milestones and priorities that we set out and communicated 
to the market last year. In particular, the Group has successfully completed the 
Alpha phase of the Combined Heat & Power ('CHP') programme with British Gas, 
signed a residential CHP commercial contract with Calor Gas Limited and secured 
a facility for the mass manufacture of fuel cells. Together, these represent 
major steps forward in the development of a mass manufacturing capability and 
progress towards commercialisation of the Ceres Power CHP product.  
  
The successful completion of the Alpha milestone means that we are now 
addressing the challenges of the Beta phase, which is focused on engineering 
product refinements and validation of the CHP product's performance and 
reliability in consumers' homes.  
  
Despite the very challenging global economic climate, the Group has delivered 
another year of strong growth in commercial revenues reflecting the successful 
completion of key technical milestones in accordance with the Group's 
go-to-market roadmap. During the year, the Group made significant investments in 
plant and machinery and human resources, increasing the underlying operating 
expenditure. This will continue as the Group scales-up operations towards CHP 
product launch in volume. As at 30 June 2009, the Group held £23 million in net 
cash and financial assets.  
  
Support for cleaner technologies increases  
  
Since I reported to you last year, a number of major economies around the world 
have launched significant fiscal incentive programmes designed to stimulate the 
development and deployment of low-carbon technologies; in the United States 
alone, this programme is expected to be worth in excess of US$60 billion. This 
is a very welcome development and recognition that addressing carbon emissions, 
especially in the residential sector, is an essential part of the solution to 
climate change.  
  
One such key green incentive is the feed-in tariff ('FIT') - a per-energy unit 
incentive payment for small-scale low-carbon electricity generation. FIT schemes 
are already widely used across the European Union where they have been used to 
encourage the deployment of small-scale distributed electricity generation, 
thereby avoiding the generation, transmission and distribution losses of 
centralised power generation. There is also evidence that installation of 
small-scale generating assets by consumers results in their greater 
understanding and more efficient use of energy.  
  
In July 2009, the UK Government announced that it will implement a FIT for 
residential microgeneration devices, including CHP fed by non-renewable fuels 
such as natural gas and LPG. The scheme is to be implemented in April 2010 and 
has the potential to substantially reduce the energy bills of consumers 
installing a Ceres CHP product. If the FIT is capitalised as an upfront payment, 
this could reduce or even eliminate the price premium compared to a condensing 
boiler, further emphasising the compelling consumer proposition.   
  
Ceres fuel cell CHP is one of the lowest cost ways to reduce the carbon 
footprint of homes and utilises the existing installation, service and 
maintenance infrastructure. Large-scale deployment of the technology can make a 
significant contribution towards meeting the Government's 2020 emissions 
reductions targets.  
  
People   
  
The Board was pleased to welcome Jonathan Watkins as Chief Operating Officer, 
who joined the Ceres executive management team, bringing considerable experience 
in running global, technology-led high volume manufacturing operations. We are 
also very pleased to report that Phil Whalen joined Ceres Power as Technology 
Director, with extensive experience leading global technology teams across a 
variety of technologies, including engineered ceramics and control systems. 
Prior to joining Ceres Power, Phil was the Chief Technology Officer of Invensys 
plc and previously Director of Technology Strategy at Honeywell. Together with 
the recruitment of around 30 new staff, we are confident that we have the 
organisation and skills to deliver our plans.  
  
We would like to thank Andrew Baker, who left the Group in December 2008, for 
his contribution to the Board, and Nigel Brandon, who steps down from the Ceres 
executive management team to take on the role of Chief Scientific Adviser to the 
Board.  
  
We were delighted to appoint John Nicholas as Non-Executive Director and 
Chairman of the Audit Committee in February 2009. John's broad business 
background and previous experience as a FTSE 100 Group Finance Director further 
strengthens the Board as the Group scales-up for mass market delivery of its 
products. We would also like to congratulate Sir David Brown on his appointment 
as Senior Independent Director of Ceres Power.   
  
On behalf of the Board I would like to record our thanks to all of our employees 
who, through their hard work and commitment, have enabled the Group to meet its 
challenging targets over the past year.  
  
Brian Count  
  
Chairman  
  
Chief Executive's Review  
  
Business review  
  
I am pleased to report that Ceres Power has had another successful year despite 
the challenging business environment. The Group has made substantial progress in 
key areas and successfully delivered all of the objectives that we set out in 
last year's Annual Report.  
  
Residential CHP products  
  
In May 2009, the Group announced the successful design, build and test of 1kW 
grid-connected Alpha Combined Heat and Power ('CHP') products meeting all of the 
deliverables under the Alpha phase of the residential CHP programme with British 
Gas. This important milestone was achieved within the timescale set out in the 
roadmap presented to the market in June 2008.   
  
The Alpha CHP products were tested on mains natural gas under representative 
operating conditions. During testing, the units produced sufficient electricity 
to meet most of a typical UK home's power requirements and demonstrated the 
seamless export and import of power to and from the grid, as well as producing 
the heat required to meet all of a home's central heating and hot water needs. 
Key tests were witnessed and data verified by British Gas and an independent gas 
appliance testing company appointed by British Gas. All of the Alpha CHP product 
requirements including performance, size, weight and regulatory compliance were 
successfully achieved. Completion of the Alpha phase triggered the £2 million 
Alpha milestone payment received in June 2009. I would like to thank all of the 
employees of Ceres for their hard work and commitment in delivering this 
significant milestone.  
  
The Beta phase of the British Gas CHP programme is now under way and includes a 
sequence of activities relating to the design, procurement, build and trialling 
of Beta CHP units. The validation of in-field product performance and 
reliability including consistently high quality installation, service and 
maintenance, is a critical element of this phase. The refinements identified for 
product and manufacture from the Alpha phase testing have been incorporated in 
the Beta design phase. The Group is in the process of procuring the necessary 
components for testing and incorporation into the build of the initial batch of 
Beta field trial units. The Beta units will be manufactured off representative 
volume-capable machines and processes and use components sourced from the 
Group's global supply chain.   
  
Extensive work has been conducted in conjunction with British Gas engineers to 
select a representative sample of homes across the country for inclusion in the 
Beta field trials programme. The in-home surveys and site selection have been 
completed and work is under way to install the necessary monitoring equipment to 
capture and analyse the relevant data from the trials including room 
temperature, heat usage, home occupancy and electricity consumption. In addition 
to providing valuable in-field product validation data, the trials will enable 
the CHP control and electronics operating systems to be optimised using real 
world in-home data across a range of housing market segments. The trials will 
also be an opportunity to establish and optimise the associated service offering 
including the capture of valuable consumer feedback.  
  
Manufacturing   
  
In March 2009, the Group secured a lease on a 50,000 sq. ft. (5,000 m2) factory 
for the volume manufacture of fuel cells and assembly of Fuel Cell Modules. The 
factory is located in Horsham, South East England, within 10 miles of the 
Group's existing facilities in Crawley. The factory fit-out was completed in 
July 2009 and it is anticipated that the installation and commissioning of 
volume manufacturing machines will be completed during Q3 2009 and initial 
manufacturing operations will commence during Q4 2009. As part of the Group's 
de-risking strategy, the core mass manufacturing machines and processes being 
installed in the Horsham factory have been trialled in the Group's pilot 
manufacturing facility in Crawley. The Horsham facility's manufacturing output 
will be for low volume Beta units in 2009 and into 2010 for sheltered field 
trials under the programme with British Gas. Additional equipment will be 
installed from 2010 to deliver the higher volumes required for commercial field 
trials and in preparation for volume launch with British Gas in H2 2011.  
  
Ceres has entered into a long-term supply agreement with Daalderop BV, a 
well-established domestic heating appliance manufacturer. The company, based in 
the Netherlands, has a strong presence in the Benelux region and also supplies 
the German and UK markets. The boiler assembly will be manufactured in volume by 
Daalderop in accordance with Ceres Power's complete CHP product design. 
Daalderop provides Ceres with a cost-effective volume condensing boiler assembly 
capability, brings supply chain relationships for the standard boiler 
components, extensive gas appliance engineering expertise, a strong brand and 
established channels into the European market. We are delighted to have secured 
this long-term agreement with Daalderop.   
  
To support the on-going product engineering and manufacturing scale-up 
activities, Ceres is continuing to invest significant time and resources across 
its global network of supply chain partners for raw materials, engineered 
balance of plant components, manufacturing process machinery and test 
equipment.  
  
Operations  
  
During the year the Group has made significant investments in both capital 
equipment and also human capital. The Group has recruited experienced engineers 
to support the scale-up for the Beta and Gamma phases of the British Gas 
programme and towards market launch. The Group has recruited approximately 30 
new staff in manufacturing, product development, supply chain management and 
product testing. This investment will help ensure that the Group delivers a 
cost-effective and reliable CHP product.   
  
The Group is also investing in the infrastructure to support the planned growth 
of the business. Group-wide Enterprise Resource Planning and Quality systems are 
being implemented and we have brought in-house a dedicated personnel function to 
support and develop the growing workforce. The Group continues to make 
significant investments in the development, capture and management of a 
substantial intellectual property ('IP') portfolio including patents, trademarks 
and know-how. The Group has unique IP and it is essential that this continues to 
be well protected and the Group maximises value through its commercial 
exploitation.  
  
Commercial  
  
In January 2009, the Group secured a major new development, supply and 
distribution agreement with Calor Gas Limited ('Calor'). Under this agreement, 
Calor is paying £2.5 million towards the costs of developing and trialling 
residential CHP products operating on liquefied petroleum gas ('LPG'). Calor 
will make milestone payments to Ceres during the development and trialling 
phase, and has already made an up-front payment of £1 million. Ceres has also 
secured a volume call-off order from Calor for 20,000 Ceres LPG CHP products in 
aggregate over a five-year period for the UK market. Subject to successful 
completion of the development and trialling phase, and agreeing standard 
commercial terms, Ceres Power will sell the Ceres LPG CHP product to Calor for 
the UK market on an exclusive basis for a five-year period, anticipated to begin 
in 2012.   
  
Ceres and Calor intend to maximise sales of the Ceres LPG CHP product by 
addressing both the existing LPG customer base and also the substantial number 
of homes and small businesses using oil, solid fuel or conventional electrical 
heating (more than two million in the UK alone). Calor is the UK's leading LPG 
supplier with over 70 years experience and its parent company, SHV Gas, is the 
world's largest distributor of LPG with operations spanning 27 countries over 
three continents. Ceres Power retains the right to supply and distribute Ceres 
LPG CHP products anywhere in the world outside the UK and the right to exploit 
its innovative fuel cell technology in other applications globally, including in 
the UK. There are more than 100 million properties without access to mains gas 
across Europe, representing a substantial growth opportunity for Ceres.  
  
Ceres Power's unique fuel cell technology provides significant opportunities for 
residential CHP products globally including Europe, Asia and North America. The 
Group is exploring options in all these geographies, with particular near-term 
focus on Europe given the potential synergies and similarities with the CHP 
product developed for the UK market.   
  
Financial  
  
During the last 12 months the global financial system has been under extreme 
pressure. As we reported in the interim results, the Group's Board-approved 
treasury policy has focused on preserving the Group's capital base by investing 
in low-risk, high quality investments. I am pleased to report that this risk 
management policy has enabled the Group to avoid any financial investment 
losses.   
  
Commercial revenue for the year increased by 32% to £1.0 million (2008: £0.7 
million) due to the successful completion of the Alpha phase of the CHP 
programme with British Gas and the completion of the contract with EDF Energy 
Networks. As noted in the interim results, the first milestone payment of £1.0 
million from British Gas in February 2008 has been recognised as revenue spread 
over the Alpha phase.   
  
In June 2009, following the completion of the Alpha phase with British Gas, the 
Group received the second milestone payment of £2.0 million. During the year the 
Group also received the first milestone payment of £1.0 million under the new 
commercial contract with Calor. In accordance with the Group's accounting 
policy, these up-front cash payments are being recognised as revenue spread 
forward over the development and trialling phases of each contract based on the 
costs incurred. Other operating income arising from public sector contracts fell 
to £0.5 million (2008: £0.8 million).   
  
Operating costs for the year increased by 35% to £10.7 million (2008: £7.9 
million). This increase reflects the recruitment of experienced staff in product 
engineering, manufacturing and procurement and the expenditure in the supply 
chain to co-develop and procure CHP components. Included in operating costs is a 
non-cash share-based payments charge of £0.6 million (2008: £0.6 million) which 
includes the effect of the new medium-term incentive schemes approved by 
shareholders at the AGM in December 2008. Finance income of £1.0 million (2008: 
£1.0 million) was in line with the prior year, with the fall in interest 
receivable of £0.1 million offset by the increase in fair value of the Company's 
investment in short-dated UK Government gilts.  
  
The loss for the financial year rose by 60% to £8.0 million (2008: £5.0 million) 
reflecting the costs of the Alpha phase and the investment in scaling-up the 
Group's engineering and manufacturing operations ahead of the Beta phase.  
  
The Group's net cash and financial assets fell by £4.5 million (2008: £16.3 
million increase) during the year to £23.0 million (2008: £27.5 million). This 
reduction primarily arose due to the loss for the financial year of £8.0 million 
(2008: £5.0 million), adjusted for non-cash items of £1.5 million (2008: £1.4 
million), and the cash investment in property, plant and equipment of £2.1 
million (2008: £1.1 million) partly offset by the decrease in working capital of 
£3.9 million (2008: £1.2 million). The reduction in working capital has been 
driven by the increase in deferred income due to the receipt of milestone 
payments of £2.0 million and £1.0 million from British Gas and Calor 
respectively and the increase in trade payables relating to the procurement of 
plant and machinery due for delivery after the year end.   
  
The Group's liquidity position remains sound with £23.0 million in net cash and 
financial assets. All surplus funds are invested in UK Government gilts, 
short-term low-risk 'AAA'-rated money market funds and short-term bank 
deposits.  
  
Outlook  
  
The Board and senior management are focused on the delivery of our core 
residential CHP programmes and on investing in the operational capabilities that 
will underpin our future growth. To achieve the Group's core objectives our 
priorities for the next 12 months are to:  
  
 
 * commence initial manufacturing operations in the Horsham fuel cell mass 
manufacturing facility; 
 * complete design, procure and build stages of the Beta phase of the CHP 
programme with British Gas including formal regulatory certification of the CHP 
product; 
 * conduct testing of mains natural gas Beta CHP units in both sheltered field 
trials and initial commercial trials in consumers' homes; and 
 * secure additional commercial relationships with go-to-market channel partners 
internationally.  
  
I look forward to reporting on the delivery of our stated priorities and other 
progress over the next 12 months.   
  
Peter Bance  
  
Chief Executive Officer  
  
CONSOLIDATED INCOME STATEMENT  
  
for the year ended 30 June 2009  
  
 
                                                                2009       2008     
                                                         Note   £'000      £'000    
                                                                                    
  Revenue                                                       952        722      
  Operating costs                                               (10,734)   (7,931)  
  Other operating income                                        492        845      
  Operating loss                                                (9,290)    (6,364)  
  Finance income                                                967        974      
  Loss before income tax                                        (8,323)    (5,390)  
  Income tax credit                                             345        400      
  Loss for the financial year                                   (7,978)    (4,990)  
                                                                                    
  Loss per £0.05 ordinary share expressed in pence per                              
  share:                                                                            
  - basic and diluted                                    2      (11.94)p   (7.98)p  
  
  
CONSOLIDATED BALANCE SHEET  
  
as at 30 June 2009  
  
 
                                                                 2009       2008      
                                                          Note   £'000      £'000     
  Assets                                                                              
  Non-current assets                                                                  
  Property, plant and equipment                                  3,243      2,034     
  Other receivables                                              81         53        
  Total non-current assets                                       3,324      2,087     
                                                                                      
  Current assets                                                                      
  Trade and other receivables                                    428        492       
  Current tax receivable                                         320        400       
  Financial assets at fair value through profit or loss   5      9,803      -         
  Cash and cash equivalents                               5      13,206     27,476    
  Total current assets                                           23,757     28,368    
                                                                                      
  Liabilities                                                                         
  Current liabilities                                                                 
  Trade and other payables                                       (3,664)    (1,735)   
  Derivative financial instruments                               (28)       -         
  Total current liabilities                                      (3,692)    (1,735)   
  Net current assets                                             20,065     26,633    
                                                                                      
  Non-current liabilities                                                             
  Other payables                                                 (1,966)    (77)      
  Provisions for other liabilities and charges                   (30)       (13)      
  Total non-current liabilities                                  (1,996)    (90)      
  Net assets                                                     21,393     28,630    
                                                                                      
  Equity                                                                              
  Share capital                                           3      3,344      3,337     
  Share premium account                                          35,551     35,465    
  Other reserve                                                  7,463      7,463     
  Profit and loss account (deficit)                              (24,965)   (17,635)  
  Total shareholders' equity                                     21,393     28,630    
  
  
CONSOLIDATED CASH FLOW STATEMENT  
  
for the year ended 30 June 2009  
  
 
                                                                     2009       2008     
  Cash flows from operating activities                        Note   £'000      £'000    
  Cash used in operations                                     4      (3,900)    (3,735)  
  Income tax received                                                425        -        
  Net cash used in operating activities                              (3,475)    (3,735)  
  Cashflows from investing activities                                                    
  Purchase of property, plant and equipment                          (2,088)    (1,095)  
  Purchase of financial assets at fair value through profit          (10,000)   -        
  or loss                                                                                
  Finance income received                                            1,216      923      
  Net cash used ininvesting activities                               (10,872)   (172)    
  Cashflows from financing activities                                                    
  Proceeds from issuance of ordinary shares                          93         20,301   
  Net expenses of shares issued                                      -          (81)     
  Net cash generated from financing activities                       93         20,220   
  Net (decrease) / increase in cash and cash equivalents             (14,254)   16,313   
  Exchange (losses) / gains on cash and cash equivalents             (16)       21       
                                                                     (14,270)   16,334   
  Cash and cash equivalents at beginning of year                     27,476     11,142   
  Cash and cash equivalents at end of year                           13,206     27,476   
  
  
  CONSOLIDATED STATEMENT OF CHANGES IN EQUITY  
  
for the year ended 30 June 2009  
  
 
                                          Share capital    Share premium   Other reserve    Profit and loss account    Total    
                                          £'000            account         £'000            (deficit)                  £'000    
                                                           £'000                            £'000                               
  At 1 July 2007                          2,981            15,594          7,463            (13,250)                   12,788   
  Issue of shares (net of costs)          356              19,864          -                -                          20,220   
  Loss for the financial year             -                -               -                (4,990)                    (4,990)  
  Share-based payments charge             -                -               -                605                        605      
  Share-based remuneration for services   -                7               -                -                          7        
  At 30 June 2008                         3,337            35,465          7,463            (17,635)                   28,630   
  Issue of shares (net of costs)          7                86              -                -                          93       
  Loss for the financial year             -                -               -                (7,978)                    (7,978)  
  Share-based payments charge             -                -               -                648                        648      
  At 30 June 2009                         3,344            35,551          7,463            (24,965)                   21,393   
  
  
  Notes to the Preliminary Announcement  
  
1 Basis of Preparation  
  
The preliminary announcement for the year ended 30 June 2009 has been prepared 
in accordance with International Financial Reporting Standards (IFRS) as adopted 
by the European Union as at 30 June 2009. The financial information contained in 
this preliminary announcement does not constitute statutory accounts as defined 
in Section 434 of the Companies Act 2006. The financial information has been 
extracted from the financial statements for the year ended 30 June 2009, which 
have been approved by the Board of Directors and on which the auditors have 
reported without qualification. The financial statements will be delivered to 
the Registrar of Companies after the AnnualGeneral Meeting. The financial 
statements for the year ended 30 June 2008, upon which the auditors reported 
without qualification, have been delivered to the Registrar of companies.  
  
2 Loss per share  
  
Basic and diluted loss per £0.05 ordinary share are calculated by dividing the 
loss for the financial year attributable to ordinary shareholders by the 
weighted average number of ordinary shares in issue during the year. Given the 
losses during the year, there is no dilution of losses per share in the year 
ended 30 June 2009 or in the previous year.    
  
The loss for the financial year ended 30 June 2009 was £7,978,000 (2008: 
£4,990,000) and the weighted average number of £0.05 ordinary shares in issue 
during the year ended 30 June 2009 was 66,813,275 (2008: 62,548,262).  
  
3 Share capital  
  
 
                                                                                  
                                       2009                  2008                 
                                       Number        £'000   Number        £'000  
  Authorised                                                                      
  Ordinary shares of £0.05 each        100,000,000   5,000   100,000,000   5,000  
                                                                                  
  Allotted, called up and fully paid                                              
  Ordinary shares of £0.05 each        66,874,075    3,344   66,740,675    3,337  
  
  
During the year the Company issued 7,700 ordinary shares of £0.05 each on the 
exercise of employee share-options for cash consideration of £5,088, and 125,700 
ordinary shares of £0.05 each on the exercise of warrants for cash consideration 
of £87,990.  
  
4 Cash used in operations   
  
 
                                                                2009      2008     
                                                                £'000     £'000    
  Loss before income tax                                        (8,323)   (5,390)  
  Adjustments for:                                                                 
  Fair value gain on UK Government gilts                        (119)     -        
  Other finance income                                          (848)     (974)    
  Depreciation of property, plant and equipment                 879       770      
  Share-based payments charge                                   648       605      
  Share-based remuneration for services                         -         7        
  Operating cash flows before movements in working capital      (7,763)   (4,982)  
  Decrease in trade and other receivables                       28        167      
  Increase in trade and other payables                          3,818     1,075    
  Increase in provisions                                        17        5        
  Decrease in working capital                                   3,863     1,247    
  Cash used in operations                                       (3,900)   (3,735)  
  
  
5  Net cash and financial assets  
  
 
                                                        2009     2008    
                                                        £'000    £'000   
  Cash at bank and in hand(1)                           688      (70)    
  Financial institutions - Money Market Funds           9,518    27,546  
  Financial institutions - Short Term Bank Deposits     3,000    -       
                                                        13,206   27,476  
  UK Government gilts (financial assets at fair value   9,803    -       
  through profit or loss)                                                
                                                        23,009   27,476  
  
  
(1) The negative cash at bank and in hand balance at 30 June 2008 was due to 
timing differences relating to unpresented cheques.    
  
The Group typically places surplus funds into bank deposits of durations of up 
to three months, pooled money market funds and UK Government gilts of durations 
of up to twelve months. The Group's credit policy limits investments to short 
term sterling money market funds which carry short-term credit ratings of at 
least two of AAAm (Standard & Poor's), Aaa/MR1+ (Moody's) and AAA V1+ (Fitch) 
and money market deposits with long term rating of AA/AA/Aaa or short term 
rating of F1+/A-1/P-1.  
  
 
This information is provided by RNS  
  
The company news service from the London Stock Exchange  
  
  END  
  
FR SELFIESUSELU