> REG-Spiritel PLC Preliminary Results

Released: 20/10/2006


RNS Number:8190K 
Spiritel PLC 
20 October 2006 
 
 
 
For immediate release                                            20 October 2006 
 
 
                                  SPIRITEL PLC 
 
                         ("Spiritel" or "the Company") 
                                         
              Preliminary results for the year ended 30 April 2006 
 
Spiritel plc (AIM: STP), the telecommunications company, is pleased to announce 
its preliminary results for the year ended 30 April 2006. The comparative period 
for these results is the 18 months to 30 April 2005. 
 
Highlights 
 
 
   -Significant progress in delivery of strategy to broaden routes to market 
    to achieve direct relationship with end users 
 
 
   -Pre-tax loss of £736,000, compared with a pre-tax loss of £2.4m for the 
    18 months ended 30 April 2005 
 
 
   -MyPhone service, to allow unlimited calls to India from the UK for a set 
    monthly fee, launched in March 2006 
 
 
   -Two earnings-enhancing acquisitions - CallPlan Ltd and Networks Direct 
    (UK) Ltd - completed since the year end 
 
 
Commenting on the results, Lord St John of Bletso, Spiritel's Chairman, said: 
"Spiritel is now particularly well placed to benefit from the migration from 
traditional to VoIP telephony. Our strategy of broadening our routes to market 
through acquisition, combined with our continuing innovation in products, 
services and corporate relationships, give me confidence in the future." 
 
For further information: 
 
Spiritel plc                                           020 7160 0100 
Alastair Mills, Chief Executive 
 
Teather & Greenwood                                    020 7426 9000 
Jeff Keating 
 
Buchanan Communications                                020 7466 5000 
Mark Court/Mary-Jane Johnson 
 
 
Notes for Editors: 
 
About Spiritel plc 
Spiritel plc (AIM: STP) is a telecommunications group that joined the AIM market 
of the London Stock Exchange in July 2004. We have multiple routes to market for 
our products and services, which include a range of both traditional and 
emerging telecoms technologies. Spiritel's client base includes corporate, 
wholesale and retail customers served directly through our value added reseller 
division Spiritel Retail, via web portals and through independent resellers. 
 
For further information please visit www.spiritelplc.com 
 
 
 
CHAIRMAN'S STATEMENT 
 
I am pleased to report on another year of progress in the development of the 
Company. It was a year during which the pace of change in the telecommunications 
industry was unprecedented and a year in which VoIP (voice over internet 
protocol) telephony, for which we provide a high quality product suite, 
attracted considerable attention. The acquisition of Skype by eBay for up to 
$4.1 billion gave an insight into the potential value of VoIP and reinforced the 
fact that incumbent operators of fixed line and mobile networks are increasingly 
under pressure from new entrants. 
 
The transformation of the telecoms industry continues apace, with incumbent 
operators upgrading their core networks to next generation IP networks and end 
users increasingly replacing legacy call management infrastructure with 
IP-enabled equipment or even services hosted by a service provider off-site. 
Mobile operator revenues are also now under threat from VoIP with the well 
documented arrival this year of dual mode mobile handsets which, when within 
range of a wireless broadband connection, can bypass the mobile operator's 
network and make calls via a VoIP platform at little or no cost. This so-called 
fixed-mobile convergence is just one example of the revolutionary changes that 
are imminent in telecoms. There are now clear indications that the migration to 
VoIP is beginning to gain traction, underpinned by the ongoing growth in fast, 
secure IP connectivity. 
 
We believe Spiritel is at the forefront of developing these VoIP services that 
provide lower cost, highly scalable, converged voice and data services which 
will reach the market via both independent resellers and by direct to consumer 
relationships. 
 
During the year, and since the year end, we have evolved our strategy, most 
importantly by broadening our routes to market with the objective of gaining a 
direct relationship with the end users of voice and data products and services. 
Since the year end we have already made an important steps in this direction, 
first with the earnings-enhancing acquisition of CallPlan Ltd, a sales agency 
that markets products and services in the UK on behalf of Australia's Telstra, 
the world's thirteenth largest telecommunications company. In addition, we 
acquired the significantly profitable Networks Direct (UK) Ltd, which provides 
voice and data services to more than 300 SMEs across the UK. 
 
We anticipate that direct relationships with end users will be a key 
differentiator for those seeking to migrate customers towards next generation 
communication services as users will look first to existing service providers 
for a road map towards convergence. Through acquisitions, we are positioning 
ourselves to be the VoIP provider of choice for an existing customer base, who 
will also act as a showcase for customers of other traditional resellers. 
 
To facilitate the broadening of our routes to market we have reorganised our 
operational structure into two divisions: Spiritel Wholesale and Spiritel 
Retail. The Wholesale division includes our call termination business, Expo 
Communications, the cash flows from which have helped us to build our VoIP 
product suite. Our Retail division includes our recently acquired 
direct-to-consumer companies and we expect this division to grow through further 
earnings enhancing acquisitions during the year ahead. 
 
In terms of business development, we continued to innovate throughout the year 
with new products and new corporate relationships. For example, we formed the 
joint venture MyPhone, a low-cost VoIP-based solution for people in the UK to 
make unlimited calls to their families and friends in India for a fixed monthly 
fee. 
 
Financials 
Turnover in the 12 months to 30 April 2006 was £15.6 million compared with £32.8 
million in the 18 months to 30 April 2005, reflecting the difference in 
accounting periods and the pressure on wholesale pricing, not least from the 
OFCOM price controls that only took effect part way through the previous period. 
The pre-tax loss to 30 April 2006 was £0.74 million, markedly down on the 
pre-tax loss of £2.4 million in the 18 months to 30 April 2005. The basic loss 
per share was 0.44p, compared with a loss of 1.94p in the 18 months to 30 April 
2005. 
 
People 
I would like to thank all of Spiritel's staff for their commitment to the 
Company throughout the year and since the year end in what has been, and 
continues to be, an exciting phase in the Company's development. 
 
Outlook 
We believe that Spiritel is now particularly well placed to benefit from the 
migration from traditional to VoIP telephony. Our strategy of broadening our 
routes to market through acquisition, combined with our continuing innovation in 
products, services and corporate relationships, give me confidence in the 
future. 
 
Lord St John of Bletso 
Chairman 
19 October 2006 
 
 
 
 
CHIEF EXECUTIVE'S REVIEW OF OPERATIONS 
 
I am pleased to report on progress in the year to 30 April 2006 and to review 
progress since the year end. We are operating in a market in transition where 
telephony users are increasingly migrating from traditional, legacy networks to 
converged, IP-based solutions using voice over internet protocol (VoIP). This 
transition is widely accepted as inevitable. As a company created to capitalise 
on the opportunities created by this change, we are constantly reviewing our 
market and evolving our business model and suite of products and services to 
best position Spiritel for success. 
 
Turnover in the 12 months to 30 April 2006 was £15.6 million, compared with 
£32.8 million in the 18 months to 30 April 2005. Our turnover in the year came 
almost entirely from our call termination business. Lower revenue reflects a 
full year's impact of the 2004 OFCOM price controls and continued price pressure 
on global wholesale voice services. We expect that this pressure on wholesale 
voice pricing will continue but this is factored in to our business model, where 
the cash flow from our call termination business has helped to contribute to the 
development of our own VoIP products and services. 
The Company has continued to invest in R&D during the year and now offers an 
impressive suite of ready-for-market VoIP products. In addition, during the 
migration to VoIP, our ability to offer both traditional voice services 
alongside emerging VoIP products is of considerable benefit as the two are 
complementary - for example, most calls originated via IP still require 
termination to a fixed line or mobile phone via traditional networks. 
 
The quality of our call termination is highlighted by the fact that our 
customers include the majority of the top 10 fixed line telecommunications 
companies in the UK, such as the recently merged ntl:Telewest. Achieving the 
most appropriate routes to market has been one of my most important strategic 
objectives over the past year. Initially, Spiritel chose indirect, non-exclusive 
relationships with resellers as the primary route to market for our VoIP product 
suite. However, we also see a real benefit in gaining a direct relationship with 
the end users of voice and data products and to this end took the strategic 
decision to embark on a series of acquisitions. We believe that a direct 
relationship with customers will provide a competitive advantage in the future 
sale of VoIP solutions whilst delivering strong cash flows to Spiritel from 
existing products and services, until the migration of customers to VoIP 
telephony takes place. 
 
We announced our first such acquisition, of the profitable and rapidly growing 
company CallPlan Ltd, on 12 September 2006. This acquisition, for a maximum 
potential consideration of £505,000, after deducting cash balances acquired of 
£127,000, was immediately earnings enhancing. CallPlan, which has a current run 
rate of £150,000 net profit per annum, markets products and services for the UK 
arm of Australia's Telstra. We quickly followed with our second 
earnings-enhancing acquisition, Networks Direct (UK) Ltd, on 13 October 2006, 
which has given us access to more than 300 SME customers across the UK. In the 
year to 31 May 2006 Networks Direct generated £488,000 of operating profit 
excluding management fees. This acquisition, for a consideration of £1.6 million 
in cash and shares, presents an ideal platform from which to sell VoIP and other 
voice and data services. We anticipate further acquisitions in due course. 
 
To support the broadening of our routes to market we have reorganised into two 
divisions: Spiritel Wholesale and Spiritel Retail. The Wholesale division 
comprises Expo Communications, our call termination business and Spiritel 
Technologies, which has developed the Company's VoIP products. The Retail 
division comprises the direct-to-customer initiatives, including CallPlan and 
Networks Direct. Shortly before the year end, we launched the MyPhone joint 
venture in which Spiritel has a 50% stake and which is based on one of the 
Company's VoIP platforms. MyPhone is a lower cost alternative to calling cards, 
which are a widely used method for making low cost international calls. The 
MyPhone service allows people in the UK to make unlimited phone calls to their 
families and friends in India, for a fee of £13 per month. The service is 
currently being promoted by a number of major Indian corporates to their UK 
based staff. 
 
Financial review 
Net losses in the year were £628,000 after a positive tax contribution of 
£82,000, reflecting ongoing investment in R&D and pressure on wholesale voice 
prices. These results compare with a net loss in the 18 months to 30 April 2005 
of £2.5 million after a tax charge of £108,000. Net cash inflow from operating 
activities in the year was £31,000, which compares favourably with an operating 
cash outflow of £289,000 in the 18 months to 30 April 2005. The basic loss per 
share was 0.44p, compared with a loss of 1.94p in the 18 months to 30 April 
2005. 
 
During the year, and since the year end, we have strengthened our balance sheet 
through a debt restructuring, a series of placings of ordinary shares and by the 
issue of loan notes. 
 
Summary 
A key attraction of our business model is that the ongoing success of our call 
termination business is allowing us to position ourselves to capitalise on the 
migration to VoIP telephony as it provides us with strong relationships with 
leading telecommunications companies and gives us a competitive cost base for 
all voice services. We enter the current year with the clear strategic objective 
of broadening our routes to market to gain a direct relationship with end users 
of VoIP services. We are already on the path to achieving this through our 
acquisitions of CallPlan and Networks Direct and intend to complete further 
transactions to achieve our objective. 
 
Alastair Mills 
Chief Executive 
19 October 2006 
 
 
 
 
 
 
CONSOLIDATED PROFIT AND LOSS ACCOUNT 
 
For the year ended 30 April 2006 
 
                                                               18 months ended 
                                                     Year        30 April 2005 
                                                 ended 30              Audited 
                                               April 2006 
                                                  Audited 
                                    Note             £000                 £000 
 
Turnover - continuing operations       2           15,564               32,791 
Costs of sales                                    (13,671)             (28,740) 
                                                -----------            --------- 
 
Gross profit                                        1,893                4,051 
 
Operating expenses 
Administrative expenses                            (2,615)              (3,811) 
Exceptional operating expenses         3                -               (2,557) 
                                                -----------            --------- 
Total operating expenses                           (2,615)              (6,368) 
 
Operating loss - continuing 
operations                                           (722)              (2,317) 
 
Share of operating loss of joint 
venture                                               (16)                   - 
                                                -----------            --------- 
 
                                                     (738)              (2,317) 
 
Net interest                                            2                  (86) 
                                                -----------            --------- 
Loss on ordinary activities before 
taxation                                             (736)              (2,403) 
Tax on loss on ordinary activities                     82                 (108) 
                                                -----------            --------- 
 
Loss on ordinary activities after 
taxation                                             (654)              (2,511) 
Minority interest                                      26                    - 
                                                -----------            --------- 
Loss for the financial year                          (628)              (2,511) 
                                                ===========            ========= 
 
Loss per share in pence 
Basic                                  5            (0.44)               (1.94) 
                                                ===========            ========= 
 
There were no recognised gains or losses other than the loss for the financial 
year. 
 
 
 
CONSOLIDATED BALANCE SHEET AT 30 APRIL 2006 
 
                                                      30 April        Restated 
                                                          2006   30 April 2005 
                                                       Audited         Audited 
                                                          £000            £000 
 
Fixed assets 
Intangible assets                                           33               - 
Tangible assets                                            864             639 
                                                     -----------       --------- 
                                                           897             639 
Current assets 
Debtors                                                  1,016             934 
Cash at bank and in hand                                    98             430 
                                                     -----------       --------- 
                                                         1,114           1,364 
Creditors: amounts falling due within one year          (1,919)         (1,226) 
 
Net current (liabilities)/assets                          (805)            138 
                                                     -----------       --------- 
Total assets less current liabilities                       92             777 
                                                     ===========       ========= 
 
Creditors: amounts falling due after more than one       4,694           6,694 
year 
Provisions for liabilities                                  18              73 
                                                     -----------       --------- 
                                                         4,712           6,767 
Capital and reserves 
Called up share capital                                  1,654           1,378 
Share premium account                                    2,850           1,128 
Reverse acquisition reserve                             (5,763)         (5,763) 
Profit and loss account                                 (3,361)         (2,733) 
                                                     -----------       --------- 
Shareholders' deficit                                   (4,620)         (5,990) 
                                                     -----------       --------- 
                                                            92             777 
                                                     ===========       ========= 
 
 
 
 
 
CONSOLIDATED CASH FLOW STATEMENT 
 
For the year ended 30 April 2006 
 
                                                          Year  18 months ended 
                                                         ended    30 April 2005 
                                                      30 April          Audited 
                                                          2006 
                                                       Audited 
                                           Note           £000            £000 
 
Net cash inflow/(outflow) from 
operating activities                          6             31            (289) 
Returns on investments and servicing of 
finance 
Interest received                                            5              14 
Interest paid                                               (3)             (6) 
                                                      ----------      ---------- 
 
Net cash inflow from returns on 
investments and servicing of finance                         2               8 
Taxation 
Corporation tax paid                                      (151)            (18) 
Capital expenditure and financial 
investment 
Purchase of tangible fixed assets                         (655)           (559) 
                                                      ----------      ---------- 
 
Net cash outflow from capital 
expenditure and financial investment                      (655)           (559) 
Acquisitions 
Costs relating to reverse 
acquisition                                                  -            (480) 
Net cash acquired with subsidiary 
undertaking                                                  -             243 
Purchase of minority shares in 
subsidiary undertaking                                      (7)              - 
                                                      ----------      ---------- 
 
Net cash outflow from acquisitions                          (7)           (237) 
                                                      ----------      ---------- 
 
Cash outflow before financing                             (780)         (1,095) 
Financing 
Receipts from borrowing                                    450               - 
Issues of shares                                             -           1,222 
Expenses in connection with 
conversion of loan notes                                    (2)           (199) 
                                                      ----------      ---------- 
 
Net cash inflow from financing                             448           1,023 
                                                      ----------      ---------- 
 
Decrease in cash in the year                  7           (332)            (72) 
                                                      ==========      ========== 
 
 
OTHER PRIMARY STATEMENTS 
 
For the year ended 30 April 2006 
 
RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' DEFICIT 
 
                                                  Year                Restated 
                                         ended 30 April        18 months ended 
                                                  2006           30 April 2005 
                                               Audited                 Audited 
                                                  £000                    £000 
 
Retained loss for the 
financial year                                    (628)                 (2,511) 
Reverse acquisition 
adjustment                                           -                  (5,763) 
Issue of share capital 
(net of expenses)                                1,998                   2,506 
                                              ----------              ---------- 
 
Net increase/(decrease) 
in shareholders' deficit                         1,370                  (5,768) 
Opening shareholders' 
deficit                                         (5,990)                   (222) 
                                              ----------              ---------- 
 
Closing shareholders' deficit                   (4,620)                 (5,990) 
                                              ==========              ========== 
                                         
 
 
 
NOTES TO THE PRELIMINARY ANNOUNCEMENT 
 
For the year ended 30 April 2006 
 
1). PRINCIPAL ACCOUNTING POLICIES 
 
BASIS OF PREPARATION AND FINANCIAL INFORMATION 
 
The financial information in this preliminary announcement has been prepared in 
accordance with the accounting policies set out in the financial statements of 
Spiritel plc for the period ended 30 April 2005. These accounting policies have 
remained unchanged for the financial year ended 30 April 2006, with the 
exception of the presentation of the Company's redeemable preference shares 
following the mandatory adoption of FRS 25 "Financial Instruments : Disclosure 
and Presentation" (presentation requirements only). The redeemable preference 
shares are now disclosed as financial liabilities within the balance sheet, 
whereas previously they were presented as equity. 
 
The financial information in this document does not constitute the Company's 
statutory accounts for the year ended 30 April 2006 or 2005, but is derived from 
those accounts. Statutory accounts for 2005 have been delivered to the Registrar 
of Companies and those for 2006 will be delivered following the company's Annual 
General Meeting. The auditors have reported on these accounts and their reports 
were unqualified and did not contain statements under sections 237(2) or (3) of 
the Companies Act 1985. 
 
2). SEGMENTAL INFORMATION 
The turnover and loss on ordinary activities before taxation are attributable to 
the principal activity of the Group. 
 
TURNOVER BY DESTINATION 
 
                                         Year                        18 months 
                                        ended                            ended 
                                30 April 2006                    30 April 2005 
                                         £000                             £000 
 
United Kingdom                         15,449                           32,741 
Europe                                    109                               49 
United States                               6                                1 
                                 --------------                  --------------- 
 
Group turnover                         15,564                           32,791 
                                 ==============                  =============== 
 
 
NOTES TO THE PRELIMINARY ANNOUNCEMENT 
 
For the year ended 30 April 2006 
 
3). EXCEPTIONAL ITEMS 
The following exceptional costs were charged in arriving at the operating loss 
of the Group: 
 
                                                              
                                                       Year          18 months 
                                                      ended              ended           
                                              30 April 2006      30 April 2005 
                                                       £000               £000 
 
Amortisation of goodwill acquired in 
reverse takeover                                          -              2,557 
                                                  ===========         ========== 
 
4). DIVIDENDS 
 
The Directors do not recommend the payment of a dividend. 
 
5). LOSS PER SHARE 
 
The loss per share is based on the loss of £628,000 (2005: £2,511,000) and 
142,278,943 (2005: 129,628,852) ordinary 1p shares, being the weighted average 
number of shares in issue during the year. The weighted average number of 
ordinary 1p shares for the period ended 30 April 2005 assumes that the 
124,000,000 ordinary 1p shares issued in relation to the reverse acquisition of 
Spiritel plc existed for the entire period. The share options are not dilutive 
and therefore a diluted earnings per share calculation has not been presented. 
 
6). NET CASH INFLOW/(OUTFLOW) FROM OPERATING ACTIVITIES 
 
                                                            
                                                          Year       18 months  
                                                         ended           ended 
                                                 30 April 2006   30 April 2005 
 
                                                          £000            £000 
Operating loss                                            (722)         (2,317) 
Depreciation                                               428             354 
Loss on disposal of fixed assets                             2               - 
Amortisation of goodwill                                     -           2,557 
Increase in debtors                                        (66)           (240) 
Increase/(decrease) in creditors                           389            (643) 
                                                     -----------      ---------- 
Net cash inflow/(outflow) from operating                    31            (289) 
activities                                           ===========      ========== 
 
NOTES TO THE PRELIMINARY ANNOUNCEMENT 
 
For the year ended 30 April 2006 
 
7). RECONCILIATION OF NET CASH FLOW TO MOVEMENT IN NET DEBT 
 
                                                        Year          Restated 
                                                       ended   18 months ended 
                                               30 April 2006     30 April 2005 
                                                        £000              £000 
 
Decrease in cash in the year                            (332)              (72) 
Loans received                                          (450)                - 
                                                    ----------        ---------- 
 
Change in net debt resulting from cash flows            (782)              (72) 
Loan notes and preference shares issued in 
connection with acquisition                                -            (6,600) 
Loan notes converted to ordinary shares                2,000                 - 
Other non-cash items                                       -               (94) 
                                                    ----------        ---------- 
 
Change in net debt in the year                         1,218            (6,766) 
 
Net (debt)/funds at 1 May 2005 (as restated)          (6,264)              502 
                                                    ----------        ---------- 
 
Net debt at 30 April 2006                             (5,046)           (6,264) 
                                                    ==========        ========== 
 
 
Copies of the Annual Report and Accounts will be posted to shareholders shortly. 
Copies are available from the Company's head office at 18 King William Street, 
London EC4N 7BP. 
 
 
                      This information is provided by RNS 
            The company news service from the London Stock Exchange 
 
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