REG-Infoserve Group PLC Final Results

Released: 13/07/2009

com:20090713:RnsM5192V
                                                                                                                       .
RNS Number : 5192V  
  
Infoserve Group PLC  
  
13 July 2009  
  
Infoserve Group plc    
  
("Infoserve" or "the Group")  
  
Preliminary Results    
  
Infoserve, a leading online local search marketing specialist, today announces 
its final results for the year ended 31 March 2009.    
  
Highlights  
  
 
 * Turnover increased by 20% to £5.6 million (2008: £4.7m)  
  
 
 * EBITDA profit achieved in three of the six months in the second half of the 
financial year  
  
 
 * Operating loss substantially reduced to £0.8 million from £2.7 million  
  
 
 * Productivity per sales person increased by 18% to £54,800 per sales person 
per annum  
  
 
 * Admin expenses down £527k (18%) as prior year cost reductions maintained 
despite growing sales  
  
 
 * Gross margin increased to 32.4% from 11.4%  
  
For further information, please contact:  
  
 
  Infoserve Group plc                                                             
  Steve Barnes, Chief Executive                  Steve Barnes, Chief Executive    
  steve.barnes@infoserve.com                     www.infoservegroup.com           
  Jonathan Simpson, Interim Finance Director     Tel +44 (0)113 238 6200          
  jonathan.simpson@infoserve.com                 www.infoservegroup.com           
                                                                                  
  Nominated Adviser                                                               
  WH Ireland                                                                      
  Robin Gwyn                                     Tel +44 (0) 161 832 2174         
  robin.gwyn@wh-ireland.co.uk                                                     
                                                                                  
  Media Enquiries                                                                 
  Source Marketing Communications                                                 
  Peter Downey                                   Tel +44 (0) 113 380 1644         
  peter@sourcemc.co.uk                                                            
                                                                                  
  
  
Chairman's Statement  
  
Infoserve Group plc is an e-marketing company, specialising in local search. The 
Company helps businesses, particularly SMEs, to maximise their performance 
through online marketing.  
  
I am pleased to report a year of good progress, both financially and 
commercially, with the second half of the year building on the improved 
performance in the first half.   
  
Results  
  
Turnover for the year increased by approximately 20% to £5.60 million (2008: 
£4.65 million) and follows a 25% growth the previous year. This growth in 
turnover was an excellent achievement in a difficult economic climate for much 
of the Group's customer base but reflected the growing interest in online 
marketing and local search.  
  
Following on from last year's substantial improvement in productivity per 
person, this again increased to £54,800 per active sales person from £46,600 
last year. As a result, gross margins also improved from 11.4% to 32.4% helped 
by the introduction of new products, better staff training and higher renewal 
levels, thus continually increasing the Group's customer base, which should give 
better transparency of future revenue.   
  
Overheads were well down on the previous year, following the strategic cost 
review in October 2007, when a substantial amount of overhead expenditure was 
taken out of the business without affecting the day to day operations. During 
the second half of the year, a number of actions have been taken by the Board, 
which will further reduce the ongoing overheads of the business in this current 
financial year.  
  
As a consequence of the increased sales, better margins and reduced overheads, 
the operating loss of £812,000 is substantially lower than £2.70 million last 
year. After taking into account the net interest payable, there was a loss 
before taxation of £992,000 (2008: £2.89 million).  
  
The loss per share was 5.20p compared to 16.22p in 2008.   
  
Cash and going concern  
  
The improved trading performance has meant that the cash outflow from trading 
and investment activities in the year has been only £419,000, of which only 
£108,000 relates to the second half.   
  
However, the Group remains undercapitalised as it has been since the IPO in 
2006. Whilst a further £2 million was raised in 2007, the high cost associated 
with growing the sales team and developing new products has left the Group able 
to operate at current trading levels but unlikely to be able to continue to grow 
at its current rate without additional funding.  
  
On an underlying basis, the Group is now trading at almost a breakeven EBITDA, 
with cash outflows on this basis at relatively low levels. All directors and 
staff have taken pay cuts, very little capital expenditure has been authorised 
by the Board and other overheads have been reduced to the bare minimum to assist 
in preserving the short term cash position.  
  
This situation is, however, not sustainable in the longer term if growth is to 
be achieved. The Board is therefore considering a number of potential financing 
options including the possibility of raising new capital from existing 
shareholders and has also commenced discussions with its major shareholder, 
David Hood about the raising of further funds. Additional funding details are 
included in the Financial Review below.   
  
Dividend  
  
The Board is not recommending a dividend as all funds are required for the 
development of the business (2008 : £nil).  
  
External discussions  
  
On 15 August 2008, the Group made an announcement that it was in early 
discussions, which may or may not have led to an offer being made for the Group 
(the "Discussions"). The Group announced on 10 June 2009 that these Discussions 
had terminated.  
  
Board changes  
  
In July 2008, Mark Riley was appointed to the Board as Sales Director and has 
been responsible for the significant improvement, not only in sales performance 
but in the recruitment and training of our sales staff.  
  
In March 2008, we announced that David Balbi, our Finance Director, was leaving 
the Group to pursue other interests. On behalf of the Board, I would like to 
thank David for his very valuable contribution to the development of the Group, 
especially during some difficult trading periods, and wish him well for the 
future.  
  
The Board is currently searching for a successor and an announcement will be 
made in due course. To assist the Group through the current situation, the Board 
has appointed Jonathan Simpson as interim Finance Director. Jonathan is the 
former Finance Director of Ultralase, a leading UK laser eye surgery provider.  
  
Outlook  
  
The market for online local search continues to grow and the Group now has 
almost 3.5 million businesses listed on its own business directories and a 
network of over 120 single industry vertical websites.   
  
The contracts with Yahoo! and Google have given the business a unique position 
to exploit the ever growing local search market through its close ties with both 
companies, who represent over 96% of the UK's search and online advertising 
market.  
  
The Board is confident, that despite the current economic turmoil, it will 
continue to grow its revenues and customer base and sustain the progress made in 
the last financial year. The Board is actively considering possible financing 
options to enable it to achieve these objectives.  
  
James H Newman    
  
Chairman    
  
10 July 2009    
  
Chief Executive's Review  
  
 
 * During the last financial year the background to the market has been coloured 
by the much-publicised financial turmoil across the world. Despite this, online 
marketing and advertising in general, and paid for search in particular have 
seen continued growth in expenditure and focus.  
  
 
 * Paid-for search accounted for 59.3% of all online advertising in 2008.  
  
 
 * 60% of all online searches appear to be local in nature.  
  
 
 * Traditional media (outdoor, radio, press - black and white and colour, and 
TV) spend in 2008 is estimated to be 8% down on 2007. Contrasting with this, 
online advertising grew by 17% in 2008 (World Advertising Research Centre and 
PwC). Furthermore IAB & PwC expect growth in internet advertising to continue in 
2009 albeit at a reduced level.  
  
 
 * The Internet Advertising Bureau estimate online advertising spend in H2 2008 
to have overtaken press display's share of total UK advertising for the first 
time.  
  
 
 * 90% of household consumer spend on goods and services takes place within 20 
miles of where individual consumers live or work.  
  
 
 * New figures from ComScore show that the use of online search to find local 
businesses, products or services grew by 58% last year. By comparison, overall 
internet searches increased by only 21% in 2008, highlighting that local search 
continues to drive market growth.  
  
 
 * ComScore also highlighted that 75% of all local searches were non branded and 
non-business specific, clearly indicating that most searchers do not have a 
specific business in mind when they are actively seeking a supplier.  
  
Business developments  
  
We continue to reinforce our position as one of the UK's leading online local 
search specialists. The Company continued to improve its service levels, product 
propositions, value for money offering and breadth of product coverage 
throughout the year.  
  
We continued to closely monitor costs and reduce these wherever possible, and at 
the same time managed our cash outflows tightly. Strong increased sales per head 
were the cornerstone of continued revenue growth; these increases were the 
result of improved disciplines, a greater emphasis and more detailed 
implementation of training and development and overall product portfolio 
enhancements. Whilst market share increases are difficult to measure, we believe 
that the Company has grown in importance within our operating sector. The 
revenue increases and cost controls together contributed to the achievement of 
an EBITDA profit for three of the six months in the second half of the financial 
year.  
  
During the last year we have continued to focus on improving and integrating our 
systems, and I am pleased that we have gone some way to delivering a complete 
end-to-end system solution that utilises our business data throughout and 
culminates in better customer service. Our GEMS bespoke in-house system is now 
used to collect, collate and store our data, to use that data to deliver 
intelligent campaigns to our sales executives, to re-populate our data with any 
updates or orders taken, to populate an online sales tool which provides 
customer information and access to search traffic statistics, as well as keyword 
suggestions and an aide-memoire for the sales executive. The system now includes 
an improved automated credit card transaction and approval process and 
culminates in a streamlined production technique which makes the final product 
process more efficient. We are also able to use this for control of Google 
AdWords campaign management.  
  
We have begun to undertake a series of ongoing email campaigns explaining to 
SMEs how we can help them build an online presence that will give them a strong 
return on investment. These campaigns will improve our business model by 
providing easier commercial targets as people request a call back for further 
information.   
  
During this year we began offering website optimisation to our SME customers. 
Our www.city-visitor.com site currently enjoys more than 11 million number 1 
positions on the main search engines for searches involving specific keywords 
and locations, and we have begun to use our search engine optimisation skills 
for the direct benefit of our SME customers within their own websites. I 
envisage this area of business growing substantially over the next 2 years.   
  
We continue to work closely with Google and Yahoo! on their respective products 
in our portfolio, and these two search engine partners, who today account for 
more than 96% of all UK searches, will continue to be important contributors to 
our market offering.  
  
We have recently launched our first complete marketing package that covers our 
complete product range as well as developing the customer's own website and I 
envisage this 'bundle' package product will become considerably more important 
over time as we establish ourselves increasingly as a one-stop online marketing 
support agency for SMEs.  
  
Summary  
  
We cannot ignore the harsh reality of the overall market and our customer base 
is of course affected by the difficult trading conditions. We will have to be 
flexible and agile in switching focus away from those business categories most 
affected by the downturn in order to concentrate resources on growth areas. All 
indications are that online paid-for local search will continue to spearhead 
overall growth in online advertising and marketing but we will have to work hard 
to continue to drive productivity improvements from existing sales executives as 
well as seeking out further growth.  
  
Steve Barnes    
  
Chief Executive  
  
10 July 2009  
  
Financial Review  
  
 
                                         2009      2008     
                                         £000      £000     
                                                            
  Revenue                                5,595     4,651    
  Cost of sales                          (3,785)   (4,122)  
                                         _______   _______  
  Gross profit                           1,810     529      
  Amortisation of intangible assets      (174)     (251)    
  Administrative expenses                (2,448)   (2,975)  
                                         ______    _______  
  Operating loss                         (812)     (2,697)  
  Financial income                       3         34       
  Financial expenses                     (183)     (227)    
                                         _______   _______  
  Net financing expense                  (180)     (193)    
                                         _______   _______  
  Loss before tax                        (992)     (2,890)  
                                         _______   _______  
  
  
Revenue  
  
Revenue for the year has increased by approximately 20% year on year and the 
performance per sales executive increased from £46,600 to £54,800 a rise of 18% 
on last year and 71% on the same period two years ago.   
  
Margins  
  
Gross margins have improved from 11% to 32% during the financial year reflecting 
the increased sales productivity, streamlining of the sales force and cost 
savings negotiated with key suppliers.   
  
Results  
  
Operating losses have reduced by £1.88 million as a result of the improved sales 
margins and the continuation of cost control policies following the strategic 
review of overhead costs in October 2007.  
  
Significantly, the Group achieved an EBITDA profit in three of the last six 
months prior to the end of the financial year.  
  
Cash flow  
  
As a result of the operating loss for the year and the Group's continuing 
investment in systems and technology, the cash outflow of the Group during the 
year was £419,000. This was offset by a loan from David Hood in October 2008 of 
£250,000.   
  
Deferred tax asset  
  
The Board has prepared forecasts and continues to believe that the Group will 
become profitable in the future and therefore utilise the considerable tax 
losses built up over the last few years. It has accordingly carried forward a 
proportion of this recovery as a deferred tax asset in the balance sheet.  
  
Going concern  
  
The financial statements have been prepared on a going concern basis, 
notwithstanding the net liabilities, net current liabilities and trading loss in 
the year, which the directors believe to be appropriate for the following 
reasons.  
  
The Group meets its day to day working capital requirements through an 
overdraft, currently guaranteed by its major shareholder, David Hood. The recent 
overdraft facility, which expired in February 2009 has a limit of £250,000. The 
Group continues to operate within this facility; June management accounts place 
the overdraft at £159,000. Whilst the bank has neither renewed this facility nor 
called in the overdraft, Mr Hood has indicated that he will make available an 
equivalent facility should repayment be demanded.  
  
The Group has also received loans from Mr Hood totalling £3.47 million including 
accrued interest. In addition, one of the Group's landlords, Amerdale LLP (of 
which Mr Hood is the majority partner) has currently agreed to defer rent 
payments for the six month period to 31 March 2009, totalling £148,591, which 
will be repaid in full at £24,765 per month from December 2009 until May 2010. 
Rent for the subsequent period has been paid when due. Additionally, in January 
2009 the Group agreed with HM Revenue and Customs to defer £253,000 of pay as 
you earn and value added tax. Repayments commenced in February 2009 and continue 
until September 2009 and the Group has, to date, complied fully with all 
repayments in respect of this agreement.   
  
The Group's business activities, together with the factors likely to affect its 
future development, performance and position are set out in the Chief 
Executive's Review. The financial position of the Group, its cash flows, 
liquidity position and borrowing facilities are described in the Financial 
Review.    
  
The current economic environment is challenging. Whilst the Group has reported 
an operating loss for the year the directors note that as at the year end the 
Group has achieved EBITDA profitability for three of the last six months, and 
that the Group has operated within its overdraft facility. The directors still 
consider the Group to be within its growth phase and sales and gross margins are 
expected to increase. The directors believe that the general economic conditions 
will continue to present challenges in terms of sales revenues although the 
local search market, in which the Group operates, continues to grow. Whilst the 
directors have implemented a number of cost saving measures to preserve cash and 
are investigating potential sources of additional finance, these general 
economic conditions do create some uncertainties over future trading results and 
cash flows.  The directors have prepared cash flow forecasts for the period to 
March 2011.  The cash flow forecast assumes increased sales and gross margin and 
no unnecessary capital expenditure.  On the basis of these forecasts the Group 
is expected to continue to operate within its current bank overdraft limit for 
at least the next twelve months (assuming that interest on the loans from Mr 
Hood continues to be deferred) though the amount of headroom is minimal.  
Sensitised cash flow projections indicate that the Group may need to obtain 
further short term funding until the Group becomes cash positive.  
  
Mr Hood has not sought repayment of the capital and interest on his loans and 
has indicated that he will, if necessary, consider providing further funding. 
The directors understand that it is not Mr Hood's intention to finance the Group 
on this basis for the long term. As a result the directors are currently 
considering a number of potential financing options including the possibility of 
raising new capital from the existing shareholders, to provide additional 
capital for the Group. The Group has also commenced discussions with Mr Hood 
about additional working capital facilities should they be needed or if other 
potential financing options do not prove possible. Any additional funding would 
potentially involve the conversion of existing debt to equity. Mr Hood has 
indicated that he will not enforce loan repayments in the short term whilst 
these discussions are in progress.    
  
Whilst the directors remain confident of continuing to operate within the 
current bank overdraft and of securing alternative funding, which may require 
shareholder approval, there can be no certainty in these respects. Accordingly 
the directors believe that the combination of these circumstances represents a 
material uncertainty that may cast significant doubt upon the Group's and the 
Company's ability to continue as a going concern and it may therefore be unable 
to realise assets and discharge liabilities in the ordinary course of business. 
Nevertheless after making full enquiries, and considering all the uncertainties 
described above, the directors have no reason to believe that the Group and the 
Company will be unable to continue in operational existence for the foreseeable 
future. For these reasons, they continue to adopt the going concern basis in 
preparing the Annual report and financial statements. The financial statements 
do not include any adjustments that would result from the basis of preparation 
being inappropriate.  
  
Steve Barnes    
  
Chief Executive    
  
10 July 2009    
  
Consolidated Income Statement  
  
For the year ended 31 March 2009  
  
 
                                                                 
                                              2009      2008     
                                              £000      £000     
                                                                 
  Revenue - continuing operations             5,595     4,651    
                                                                 
  Cost of sales                               (3,785)   (4,122)  
                                              _______   _______  
  Gross profit                                1,810     529      
                                                                 
                                                                 
  Amortisation of intangible assets           (174)     (251)    
  Administrative expenses                     (2,448)   (2,975)  
                                              _______   _______  
  Total administrative expenses               (2,622)   (3,226)  
                                              _______   _______  
                                                                 
                                                                 
  Operating loss - continuing operations      (812)     (2,697)  
                                              _______   _______  
  Financial income                            3         34       
  Financial expenses                          (183)     (227)    
                                              _______   _______  
  Net financing expense                       (180)     (193)    
                                              _______   _______  
  Loss before tax                             (992)     (2,890)  
  Taxation                                    0         (55)     
                                              _______   _______  
  Loss for the year                           (992)     (2,945)  
                                              _______   _______  
                                                                 
  
  
 
  Basic and diluted loss per share      (5.20p)   (16.22p)  
  
  
Consolidated Balance Sheet  
  
At 31 March 2009  
  
 
                                                                 2009      2008     
                                                                 £000      £000     
  Non-current assets                                                                
  Property, plant and equipment                                  251       397      
  Intangible assets                                              534       594      
  Investment in subsidiary                                       -         -        
  Deferred tax assets                                            838       838      
                                                                 _______   _______  
                                                                 1,623     1,829    
                                                                 _______   _______  
  Current assets                                                                    
  Trade and other receivables                                    345       282      
  Cash and cash equivalents                                      410       329      
                                                                 _______   _______  
                                                                 755       611      
                                                                 _______   _______  
  Total assets                                                   2,378     2,440    
                                                                 _______   _______  
                                                                                    
  Current liabilities                                                               
  Bank overdraft                                                 (250)     -        
  Interest-bearing loans and borrowings                          (3,278)   (2,123)  
  Trade and other payables                                       (3,050)   (2,825)  
  Provisions                                                     (80)      (80)     
                                                                 _______   _______  
                                                                 (6,658)   (5,028)  
                                                                 _______   _______  
  Non-current liabilities                                                           
  Interest-bearing loans and borrowings                          (287)     (1,023)  
  Trade and other payables                                       (20)      (21)     
                                                                 _______   _______  
                                                                 (307)     (1,044)  
                                                                 _______   _______  
  Total liabilities                                              (6,965)   (6,072)  
                                                                 _______   _______  
  Net (liabilities)/assets                                       (4,587)   (3,632)  
                                                                 _______   _______  
                                                                                    
                                                                                       
  Equity attributable to equity holders of the parent                               
  Share capital                                                  954       954      
  Share premium                                                  3,871     3,871    
  Retained earnings                                              (9,412)   (8,457)  
                                                                 _______   _______  
  Total equity                                                   (4,587)   (3,632)  
                                                                 _______   _______  
                                                                                    
                                                                                    
                                                                                    
  
  
Consolidated Statement of Cash Flows  
  
For the year ended 31 March 2009  
  
 
                                                                     2009      2008     
                                                                     £000      £000     
  Cash flows from operating activities                                                  
  Loss for the year                                                  (992)     (2,945)  
  Adjustments for:                                                                      
  Depreciation                                                       151       166      
  Amortisation                                                       174       251      
  Financial income                                                   (3)       (34)     
  Financial expense                                                  183       227      
  Loss on sale of property, plant and equipment                      10        11       
  Equity-settled share-based payment expenses                        37        89       
  Taxation                                                           -         55       
                                                                     _______   _______  
                                                                     (440)     (2,180)  
  (Increase)/decrease in trade and other receivables                 (63)      123      
  Increase in trade and other payables                               220       512      
  Increase in provisions                                             -         80       
  Change in deferred government grant                                (1)       (2)      
                                                                     _______   _______  
                                                                     (284)     (1,467)  
  Interest paid                                                      (9)       (1)      
                                                                     _______   _______  
  Net cash from operating activities                                 (293)     (1,468)  
                                                                     _______   _______  
  Cash flows from investing activities                                                  
  Proceeds from sale of property, plant and equipment                -         5        
  Interest received                                                  3         34       
  Acquisition of property, plant and equipment                       (15)      (100)    
  Acquisition of other intangible assets                             (114)     (331)    
                                                                     _______   _______  
  Net cash from investing activities                                 (126)     (392)    
                                                                     _______   _______  
  Cash flows from financing activities                                                  
  Proceeds from the issue of share capital (net of costs)            -         1,884    
  Repayment of borrowings                                            -         (50)     
  Proceeds from the receipt of government grants                     -         25       
  Advance of loans                                                   250       -        
                                                                     _______   _______  
  Net cash from financing activities                                 250       1,859    
                                                                     _______   _______  
  Net decrease in cash and cash equivalents                          (169)     (1)      
  Cash and cash equivalents at 1 April                               329       330      
                                                                     _______   _______  
  Cash and cash equivalents at 31 March                              160       329      
                                                                     _______   _______  
  
  
Notes to the Financial Statements    
  
1. Accounting policies and basis of information   
  
The financial information in this preliminary announcement has been prepared in 
accordance with the accounting policies set out in the financial statements of 
Infoserve Group plc for the financial year ended 31 March 2009. The financial 
information in this document does not constitute the company's statutory 
financial statements for the financial year but is derived from those financial 
statements. Statutory financial statements for the period will be delivered 
following the company's Annual General Meeting. The auditors opinion was 
unqualified and does not include any statements under sections 237 (2) or (3) of 
the Companies Act 1985 but does include an emphasis of matter paragraph cross 
referring to the basis of preparation paragraph on going concern.   
  
2. Earnings per share    
  
The calculation of earnings per share is based upon the loss after taxation of 
£992,178 (2008: £2,945,465) divided by 19,073,241 (2008: 18,162,494), being the 
weighted average number of ordinary shares in issue during the year. Share 
options in issue did not have a dilutive impact on the loss per share 
calculation.  
  
3.  Consolidated reconciliation of movement in capital and reserves    
  
 
                                                          Share      Share      Retained    Total    
                                                          capital    premium    earnings    equity   
                                                          £000       £000       £000        £000     
                                                                                                     
  Balance at 1 April 2007                                 731        2,210      (5,601)     (2,660)  
  Total recognised income and expense                     -          -          (2,945)     (2,945)  
  Equity-settled share-based payment transactions         -          -          89          89       
  Equity shares issued in the year                        223        -          -           223      
  Premium on shares issued in the year                    -          1,778      -           1,778    
  Costs on issue of shares                                -          (117)      -           (117)    
                                                          _______    _______    _______     _______  
  Balance at 31 March 2008                                954        3,871      (8,457)     (3,632)  
                                                          _______    _______    _______     _______  
                                                                                                     
  Balance at 1 April 2008                                 954        3,871      (8,457)     (3,632)  
  Total recognised income and expense                     -          -          (992)       (992)    
  Equity-settled share-based payment transactions         -          -          37          37       
                                                          _______    _______    _______     _______  
  Balance at 31 March 2009                                954        3,871      (9,412)     (4,587)  
                                                          _______    _______    _______     _______  
  
  
4.  Interest-bearing loans and borrowings  
  
 
                                                   2009      2008     
                                                   £000      £000     
  Non-current liabilities                                             
  D R Hood loan account                            187       923      
  Shares classified as a liability                 100       100      
                                                   _______   _______  
                                                   287       1,023    
                                                   _______   _______  
  Current liabilities                                                 
  Current portion of D R Hood loan account         3,278     2,123    
                                                   _______   _______  
                                                   3,278     2,123    
                                                   _______   _______  
  
  
Terms and debt repayment schedule   
  
 
                                     Currency   Nominal interest rate                       Face value   Carrying amount   Face value   Carrying amount  
                                                                        Year of maturity                                                                 
                                                                                            2009         2009              2008         2008             
                                                                                            £000         £000              £000         £000             
                                                                                                                                                         
  D R Hood loan                      £          Linked to base rate     2010                3,209        3,209             3,046        3,046            
                                                                                                                                                         
  D R Hood loan                      £          Linked to base rate     2011                256          256               -            -                
                                                                                                                                                         
  Shares classified as a liability   £          5% per annum            N/A                 100          100               100          100              
                                                                                            _______      _______           _______      _______          
                                                                                            3,565        3,565             3,146        3,146            
                                                                                            _______      _______           _______      _______          
  
  
Mr Hood has not sought repayment of the capital and interest on his loans and Mr 
Hood has indicated that he will not enforce loan repayments in the short term 
whilst discussions over refinancing the group are in progress.  
  
5.  Trade and other payables  
  
 
                                                  2009      2008     
                                                  £000      £000     
                                                                     
  Trade payables                                  690       513      
  Non-trade payables and accrued expenses         1,287     1,113    
  Deferred income                                 1,071     1,197    
  Deferred government grants                      2         2        
                                                  _______   _______  
  Current liabilities                             3,050     2,825    
                                                  _______   _______  
                                                                     
  Deferred government grants                      20        21       
                                                  _______   _______  
  Non-current liabilities                         20        21       
                                                  _______   _______  
  
  
Included within trade and other payables is £nil (2008: £45,000) for the Group 
and £nil (2008: £nil) for the Company expected to be settled in more than 12 
months.  
  
Included within accrued expenses is £15,000 (2008: £10,000) in respect of 
accrued interest on shares classified as a liability. This amount is payable 
when the Company has distributable profits.  
  
During 2008, the Group received a government grant of £25,000 for the fit out of 
the leased property at Pioneer House in Darlington, £1,667 of the grant has been 
recognised within administrative expenses in the Income Statement.  
  
Deferred income relates to sales invoiced for which the revenue has not yet been 
recognised.  
  
6. Post balance sheet events   
  
There are no significant post balance sheet events.    
  
 
This information is provided by RNS  
  
The company news service from the London Stock Exchange  
  
  END  
  
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