> REG-Spiritel PLC Half Yearly Report

Released: 19/01/2009

com:20090119:RnsS8232L
                                                                                                                       .
RNS Number : 8232L  
  
Spiritel PLC  
  
19 January 2009  
  
19 January 2009  
  
SPIRITEL PLC  
  
("SpiriTel", "the Company" or "the Group")  
  
Interim Results for the six months ended 31 October 2008  
  
SpiriTel (AIM: STP), the business communications service provider, today 
announces interim results for the six months to 31 October 2008.  
  
Highlights  
  
Financial  
  
 
 * Turnover up 62% to £11.1 million (2007: £6.8 million) 
 * Gross profit up 64% to £4.2 million (2007: £2.5 million) 
 * Underlying EBITDA* up 270% to £0.87 million (2007: £0.23 million) 
 * Pre tax loss £1.7 million (2007: £2.3 million), after non-cash finance 
costs** of £2.1m 
 * Balance sheet restructured and strengthenedPenta Capital debt restructured 
saving £0.8 million of annual interest chargesPenta Capital converted £3.2m of 
debt into ordinary shares 
 * Increased bank facility for acquisitions but bank debt remains low at £2.6m, 
repayable over five years  
  
Operational  
  
 
 * Two earnings enhancing acquisitions were integrated, expanding product set 
and customer numbers WN1, a mobile reseller (acquired April 2008),ED 
Communications, a network services provider (acquired August 2008) 
 * Customer base increased to 2,200 business customers (2007: 920)   
 * Organic sales growth of 30% excluding acquisitions 
 * Cross sales contracts of £1.4m won during the period 
 * Three year managed services contract awarded by Young and Co.'s Brewery  
 * Significant progress in development of converged mobile products, mobile 
applications and hosted VoIP and WiFi services 
 * Awards won during the period include Converged Solution of the Year (National 
Comms Business Awards); VoIP Solution of the Year (Federations of Communication 
Service Providers Awards); Best Newcomer (International Directories Awards) for 
the 118 918 service managed on behalf of Virgin Mobile.   
  
*    Before restructuring and acquisition costs and charge for share based 
payments   
  
**    Non-cash finance costs comprise charges required under IFRS on the 
modification of the terms of the Penta loans and preference shares  
  
Commenting on the results, Alastair Mills, Chief Executive Officer of SpiriTel, 
said:  
  
"I am pleased to announce a strong set of results for the Group. The progress 
that we have made operationally and financially demonstrates a successful 
execution of the Group's stated strategy of acquiring and rapidly integrating 
complementary businesses and driving organic growth from the cross-selling 
opportunities that are presented by a growing customer base. We have now 
delivered four consecutive periods of growth in underlying EBITDA"  
  
Copies of these results are available on the Company's website: 
www.spiritelplc.com  
  
For further information please contact:  
  
 
  SpiriTel plc         Tavistock Communications   FinnCap             
  Alastair Mills       Simon Hudson               Geoff Nash          
  Chief Executive      Duncan McCormick                               
  Tel: 020 7160 0100   Tel: 020 7920 3150         Tel: 020 7600 1658  
  
  
Review by the Chief Executive Officer, Alastair Mills  
  
Introduction  
  
I am pleased to announce another encouraging set of results, achieved in an 
increasingly challenging economic environment. We have continued the successful 
execution of our Acquire, Integrate and Grow strategy which has resulted in 
considerable improvement in both revenue and earnings. During the period we 
completed the rapid integration of two earnings-enhancing acquisitions and 
generated higher than expected organic sales growth of 30%. We have now 
delivered four successive half-year periods of growth in underlying EBITDA.  
  
Our focus on the cross-selling of our integrated range of voice and data 
services to existing customers is bearing fruit with several significant wins 
during the period and since the half year end. The opportunity to increase 
revenues further from existing customers is substantial. We offer a full range 
of traditional and converged communications services to business customers who 
are increasingly looking for opportunities to reduce costs and improve 
efficiencies. Following the successful integration of six acquisitions in less 
than two years, we have a significant opportunity to increase revenues from our 
growing customer base, many of whom currently take only one or two products from 
SpiriTel.  
  
Results  
  
During the period we have delivered improvements to all of our key trading 
indicators as well as strengthening our balance sheet. Highlights include:  
  
 
 * Turnover up 62% to £11.1 million (2007: £6.8 million) 
 * Gross profit up 64% to £4.2 million (2007: £2.5 million) 
 * Underlying EBITDA* up 270% to £0.87 million (2007: £0.23 million) 
 * £3.2m of debt converted into ordinary shares 
 * Balance sheet strengthened with Penta Capital debt restructure, saving £0.8 
million annual interest charge 
 * Increased banking facility agreed  
  
The 62% growth in revenue was delivered by a combination of acquisitions and 
organic growth within both Divisions. This growth, and our successful execution 
of a change in product mix towards the higher margin value added services of 
SpiriTel Business, led to the 64% growth in gross profit to £4.2m and an 
increase in gross profit as a percentage of revenue from 37% to 38%. 
Consequently we are able to report a 270% increase in underlying EBITDA to 
£0.87m and a significant improvement in underlying EBITDA margins to 7.9% from 
3.4% in the first half of 2007. The improvement in the underlying EBITDA margin 
is a result of our successful acquisition and integration model and leveraging 
our operational gearing.    
  
Performance of both acquisitions (WN1 and ED Communications) has, to date, 
exceeded management expectations. The results for the first half reflect only a 
partial contribution from ED Communications, which was acquired in August 2008.  
  
In May 2008, we completed the restructuring of the Penta Capital debt. This 
resulted in a waiver of £0.5m of accrued finance costs and is now saving the 
Company annual interest charges of £0.8m. During the period Penta converted 
£3.2m of debt into ordinary shares, of which £0.6m was at a 50% premium to the 
share price at the date of conversion. This represented a significant vote of 
confidence by Penta in the performance of and prospects for the Group. As at 31 
October 2008, the Group had £7.85 million of convertible debt from Penta with a 
zero interest coupon and conversion rights at no less than 1.5p.  
  
During August, we received further support from Clydesdale Bank who provided a 
£1.9m facility for the acquisition of ED Communications. As at 31 October 2008, 
bank debt was £2.6m, repayable over five years. Our policy is to maintain bank 
debt at conservative levels.  
  
The Group's net cash outflow from operations decreased from £1.6m to £0.6m. 
During the twelve month period to 31 October 2008 the Group generated EBITDA of 
£0.9m and net cash inflow from operating activities of £1.8m.  
  
SpiriTel Business  
  
During the period under review, Business Division revenues grew by 75% to £5.0m 
(2007: £2.9m). This rapid improvement was delivered by a combination of 
acquisitions and organic growth. The results for the period include 
contributions from two earnings enhancing acquisitions that were completed since 
the announcement of last year's interim results. The first of these 
acquisitions, during April 2008, was WN1 which added mobile voice and data to 
our product portfolio, followed by ED Communications, a network services 
provider, in August 2008. Both were integrated into our existing Wigan 
operations, and rebranded as SpiriTel Mobile and SpiriTel Networks (London) 
respectively, within eight weeks of acquisition. The extended range of services 
is now available to all SpiriTel customers.  
  
Organic growth is being delivered by successful execution of our strategic focus 
on cross-selling which resulted in the winning of contracts worth £1.4m during 
the first half of the year. Since the period end we have had further 
cross-selling successes, including the recently announced £0.6m contract with 
one of our global hotel customers. The majority of the contracts were won 
towards the end of the period and as a result, less than £80,000 of the revenue 
was booked during the first half. The cross-selling successes were achieved from 
less than 1% of our customer base and our recent assessment that the total 
telecommunications spend of our customers exceeds £80m indicates the significant 
upside opportunity for SpiriTel from existing customers. Many of these customers 
are increasingly looking to deliver savings by deploying converged services and 
consolidating their supplier base. Successful penetration of this total customer 
spend is a key target of the management team.   
  
The Group's most significant cross-selling success during the period was the 
three year contract with Young's. This managed services contract, won in 
October, is set to exceed £1million in value and demonstrates our ability to 
capture significant contract wins in the fast growing area of hosted VoIP 
telephony and WiFi. A key attraction of our proposition to Young's is that they 
were able to avoid significant investment in their ICT infrastructure by 
choosing a managed service solution with cost being spread over the contract 
life. Our experience is that this "capex light" model is becoming extremely 
attractive to end users.  
  
In our Mobile product line, SpiriTel has collaborated with Blackberry 
manufacturer Research in Motion (RIM) to promote software that interfaces with 
IP-PBX's and Blackberry Enterprise Servers, allowing PBX functionality to be 
extended to a mobile handset. More than 30% of our mobile revenues are now 
generated from converged devices such as Blackberrys. The importance of mobile 
applications as a revenue stream is also increasing and an eightfold growth 
means that mobile applications now represent almost 10% of revenues from our 
Mobile product line.  
  
SpiriTel Technologies  
  
SpiriTel Technologies continues to provide the infrastructure and support to 
enable the Business Division to offer its range of converged, IP based managed 
services to corporate customers. Our capabilities in hosted voice and data 
services differentiate us from many of our competitors who continue to limit 
their activity to reselling legacy systems and services. During the period, the 
Technologies Division generated strong earnings from wholesale voice services 
and, encouragingly, we have added additional major international carrier 
customers.  
  
Whilst continually evaluating the commercial viability of our product road map 
and drawing heavily on the R&D spend of our major global partners, including 
Mitel, O2 and RIM, we have enhanced our converged product set. During October we 
successfully trialled our hosted VoIP service over wide range wireless internet 
connectivity (WIMAX). Research indicates that hosted VoIP services continue to 
be one of the fastest growing revenue streams in telecoms. Our ability to 
provide hosted VoIP over WIMAX allows SpiriTel Business to offer its customers 
higher levels of bandwidth using a fully resilient connection.   
  
Awards  
  
We are delighted that SpiriTel continues to be recognised for its achievements 
and for the quality and pioneering nature of the integrated communications 
services it delivers to a broad range of business customers. Awards received 
during the period include:  
  
 
 * Converged Solution of the Year - Winner, National Comms Business Awards 
 * VoIP Solution of the Year - Winner, Federations of Communication Service 
Providers Awards 
 * Best Newcomer - Winner, International Directories Awards  
  
In addition, CEO Alastair Mills was a finalist at the Ernst & Young Entrepreneur 
of the Year Awards and CFO Ronnie Smith was a finalist for FD of a Growing 
Company at the Accountancy Age Awards.  
  
Outlook  
  
Management will continue to execute its Acquire, Integrate and Grow strategy to 
build upon its track record of adding earnings enhancing acquisitions. This will 
be complemented by organic growth from cross-selling activity, where we made 
significant progress during the period under review. The Group's increased 
banking facility, provided in turbulent economic times, serves as a strong 
endorsement of our strategy and financial results. Our consistent growth in 
earnings continues to improve the Group's financial stability and we operate 
with a relatively low level of senior debt relative to earnings. We will also 
continue to improve earnings visability with a migration from one off capital 
sales towards managed services and longer term contracts.  
  
Our increasing level of contracted revenues and the growth of our order pipeline 
underpin our expectations for the year and we look forward to continuing the 
delivery of value to shareholders.  
  
The economic outlook for 2009 remains volatile and challenging for all 
businesses.  However, following a significant restructuring of the business over 
the last two years, we have established a strong platform for sustained future 
growth by selling an expanded product portfolio into a growing customer base. 
SpiriTel provides business critical services to its customers and our converged 
product offering, often including an element of network rationalisation, offers 
customers an opportunity to increase efficiency and reduce costs. Therefore, we 
are confident that we are well placed to meet the economic challenges ahead and 
the management team is hopeful that our recent trend of growth will continue.    
  
Alastair Mills  
  
Chief Executive  
  
19 January 2009  
  
SPIRITEL PLC  
  
Condensed Consolidated Interim Financial Information for the six months ended  
  
31 October 2008  
  
CONDENSED CONSOLIDATED INTERIM INCOME STATEMENT  
  
 
                                                                                                  
                                                                                                  
                                                   Six months     Six months ended     Year       
                                                   ended          31 October 2007      ended      
                                                   31 October                          30 April   
                                                   2008                                2008       
                                            Note   Unaudited      Unaudited            Audited    
                                                   £'000          £'000                £'000      
  Continuing operations                                                                           
  Revenue                                          11,059         6,842                16,674     
  Cost of sales                                    (6,901)        (4,302)              (10,259)   
  Gross profit                                     4,158          2,540                6,415      
  Administrative expenses                          (4,044)        (3,051)              (7,261)    
                                                                                                  
  Underlying EBITDA                                870            235                  938        
  Depreciation                                     (79)           (115)                (180)      
  Share based payments                             (25)           (101)                (190)      
  Exceptional costs                                (133)          (64)                 (556)      
  Amortisation of intangible fixed assets          (519)          (402)                (794)      
  Impairment of tangible fixed assets              -              (64)                 (64)       
  Operating profit / (loss )                       114            (511)                (846)      
                                                                                                  
  Operating profit /(loss)                         114            (511)                (846)      
  Net finance costs                                (1,838)        (1,828)              (3,201)    
  Loss before taxation                             (1,724)        (2,339)              (4,047)    
  Income tax expense                               145            -                    289        
  Loss for the financial period                    (1,579)        (2,339)              (3,758)    
                                                                                                  
  Loss per ordinary share in pence          3      (0.30)         (0.74)               (1.19)     
  
  
There were no recognised gains or losses other than the loss for the financial 
period.  
  
CONSOLIDATED INTERIM STATEMENT OF CHANGES IN EQUITY   
  
 
                                                        Share capital    Additional paid in capital    Reverse acquisition reserve    Other Reserves    Profit and loss account    Total     
                                                                                                                                                                                   equity    
                                                        £'000            £'000                         £'000                          £'000             £'000                      £'000     
  Balance at 1 May 2008                                 3,162            4,550                         (5,763)                        565               (9,810)                    (7,296)   
  Loss for period                                       -                -                             -                              -                 (1,579)                    (1,579)   
  Credit for equity settled share based payments                                                                                                                                             
                                                        -                -                             -                              25                -                          25        
  Issue of share capital                                3,114            411                           -                              -                 -                          3,525     
  Credit arising on modification of preference shares                                                                                                                                        
                                                        -                -                             -                              -                 1,555                      1,555     
  Loss arising on modification of Penta loans                                                                                                                                                
                                                        -                -                             -                              -                 (2,120)                    (2,120)   
  Transfer between reserves                             -                -                             -                              (333)             333                        -         
  Balance at 31 October 2008                            6,276            4,961                         (5,763)                        257               (11,621)                   (5,890)   
                                                                                                                                                                                             
  
  
CONDENSED CONSOLIDATED INTERIM BALANCE SHEET  
  
 
                                        31 October 2008   31 October 2007   30 April 2008  
                                        Unaudited         Unaudited         Audited        
                                        £'000             £'000             £'000          
  ASSETS                                                                                   
                                                                                           
  Non-current assets                                                                       
  Goodwill                              6,198             816               5,292          
  Other intangible assets               5,162             4,249             4,392          
  Property, plant and equipment         500               303               438            
                                        11,860            5,368             10,122         
                                                                                           
  Current assets                                                                           
  Inventories                           227               446               353            
  Trade and other receivables           2,402             3,817             2,151          
  Cash and cash equivalents             292               -                 1,058          
                                        2,921             4,263             3,562          
                                                                                           
  Total assets                          14,781            9,631             13,684         
                                                                                           
  LIABILITIES                                                                              
                                                                                           
  Current liabilities                                                                      
  Trade and other payables              (5,019)           (3,606)           (4,595)        
  Borrowings                            (968)             (191)             (457)          
  Obligations under finance leases      (60)              (111)             (84)           
  Current tax payable                   (250)             (207)             (442)          
                                        (6,297)           (4,115)           (5,578)        
                                                                                           
  Non-current liabilities                                                                  
  Trade and other payables              (127)             -                 (432)          
  Borrowings                            (12,680)          (5,244)           (13,603)       
  Obligations under finance leases      (39)              (36)              (55)           
  Deferred tax liabilities              (1,528)           (17)              (1,312)        
                                        (14,374)          (5,297)           (15,402)       
                                                                                           
  Total liabilities                     (20,671)          (9,412)           (20,980)       
                                                                                           
  Net assets / (liabilities)            (5,890)           219               (7,296)        
                                                                                           
  EQUITY                                                                                   
                                                                                           
  Capital and reserves                                                                     
  Share capital                         6,276             3,162             3,162          
  Additional paid in capital            4,961             4,550             4,550          
  Reverse acquisition reserve           (5,763)           (5,763)           (5,763)        
  Other reserves                        257               6,829             565            
  Profit and loss account               (11,621)          (8,559)           (9,810)        
  Total equity                          (5,890)           219               (7,296)        
  
  
 CONSOLIDATED INTERIM CASH FLOW STATEMENT  
  
 
                                                      Six months ended    Six months         Year            
                                                      31 October 2008     ended              ended           
                                                                          31 October 2007    30 April 2008   
                                                      Unaudited           Unaudited          Audited         
                                                      £'000               £'000              £'000           
                                                                                                             
  Cash flows from operating activities                                                                       
  Loss before taxation                                (1,724)             (2,339)            (4,047)         
  Adjustments for:                                                                                           
  Net finance costs                                   1,838               1,828              3,201           
  Depreciation and amortisation                       598                 517                974             
  Impairment of tangible fixed assets                 -                   64                 64              
  Decrease / (increase) in inventory                  126                 (54)               63              
  Increase in receivables                             (55)                (651)              (17)            
  (Decrease) / increase in payables                   (1,150)             (994)              617             
  Equity settled share based payments                 25                  101                190             
  Interest paid                                       (110)               (62)               (135)           
  Income taxes paid                                   (192)               -                  -               
  Net cash (used in) / from operating activities      (644)               (1,590)            910             
                                                                                                             
  Cash flows from investing activities                                                                       
  Acquisition of subsidiaries net of cash acquired    (906)               (109)              (998)           
  Deferred and contingent consideration               -                   -                  (1,227)         
  Purchase of property, plant and equipment           (141)               (74)               (229)           
  Net cash used in investing activities               (1,047)             (183)              (2,454)         
                                                                                                             
  Cash flows from financing activities                                                                       
  Net proceeds from issue of share capital            3,525               -                  -               
  Proceeds from borrowings                            900                 1,280              2,347           
  Borrowings repaid                                   (3,460)             -                  -               
  Payment of finance lease liabilities                (40)                (20)               (67)            
  Net cash from financing activities                  925                 1,260              2,280           
                                                                                                             
  Net (decrease) / increase in cash and equivalents   (766)               (513)              736             
  Cash and equivalents at beginning of period         1,058               322                322             
  Cash and equivalents at end of period               292                 (191)              1,058           
                                                                                                             
  
  
  SPIRITEL PLC  
  
Condensed Consolidated Interim Financial Information for the six months ended  
  
31 October 2008  
  
NOTES TO THE CONSOLIDATED INTERIM FINANCIAL INFORMATION  
  
1.Nature of operations and general information  
  
SpiriTel Plc and its subsidiaries' ("the Group") principal activity is the 
provision of telecommunications services.  
  
SpiriTel Business supplies a range of products and services that includes 
design, supply and maintenance of traditional business telephone systems as well 
as IP-based voice and data services. SpiriTel Technologies is a supplier of 
wholesale voice services to leading telecommunications providers.  
  
SpiriTel Plc is the Group's ultimate parent company. It is incorporated and 
domiciled in Great Britain. The address of SpiriTel Plc's registered office, 
which is also its principal place of business, is 18 King William Street, 
London, EC4N 7BP. SpiriTel Plc's ordinary shares are listed on the Alternative 
Investment Market of the London Stock Exchange.  
  
SpiriTel Plc's consolidated interim financial statements are prepared in Pounds 
Sterling ("£"), which is also the functional currency of the parent company.  
  
The consolidated condensed interim financial information has been approved for 
issue by the Board of Directors on 16 January 2009.  
  
The financial information set out in this interim report does not constitute 
statutory accounts as defined in Section 240 of the Companies Act 1985. The 
Group's statutory financial statements for the year ended 30 April 2008, 
prepared under IFRS, have been filed with the Registrar of Companies. The 
auditor's report was unqualified and did not contain a statement under Section 
237(2) or Section 237(3) of the Companies Act 1985.  
  
2.Basis of preparation  
  
The condensed consolidated interim financial information (the interim financial 
information) has been prepared in accordance with International Financial 
Reporting Standards (IFRSs) as adopted for use in the European Union. This 
financial information has been prepared on the same basis and using the same 
accounting policies as used in the financial statements for the year ended 30 
April 2008.  
  
3. Loss per share  
  
The calculation of the basic loss per share is based on the loss attributable to 
ordinary shareholders divided by the weighted average number of shares in issue 
during the period. The share options are not dilutive and therefore a diluted 
earnings per share calculation has not been presented.  
  
The losses and weighted average number of shares used in the calculation are set 
out below:  
  
 
                                               Loss      Weighted                    Per share amount   
                                               £'000     average number of shares    Pence              
  Continuing and total operations                                                                       
                                                                                                        
  6 months to 31 October 2008                                                                           
  Loss after tax                               (1,579)                                                  
  Loss attributable to ordinary shareholders   (1,579)                                                  
  Weighted average number of shares                      530,482,447                 (0.30)             
  Loss per share (pence)                                                                                
                                                                                                        
  6 months to 31 October 2007                                                                           
  Loss after tax                               (2,339)                                                  
  Loss attributable to ordinary shareholders   (2,339)                                                  
  Weighted average number of shares                      316,233,646                                    
  Loss per share (pence)                                                             (0.74)             
                                                                                                        
  Year ended 30 April 2008                                                                              
  Loss after tax                               (3,758)                                                  
  Loss attributable to ordinary shareholders   (3,758)                                                  
  Weighted average number of shares                      316,233,646                                    
  Loss per share (pence)                                                             (1.19)             
  
  
4.Net finance costs  
  
 
                                                              Six months ended    Six months         Year            
                                                              31 October 2008     ended              ended           
                                                                                  31 October 2007    30 April 2008   
                                                              Unaudited           Unaudited          Audited         
                                                              £'000               £'000              £'000           
                                                                                                                     
  Bank interest received                                      -                   -                  (5)             
  Interest payable on bank loans and overdrafts*              124                 60                 125             
  Interest on finance leases                                  7                   2                  7               
  Interest paid on Director's loan                            -                   -                  8               
  Unwinding of discount in liabilities**                      90                  -                  -               
  Interest on Penta loans**                                   67                  1,766              1,204           
  Interest waived on Penta loans**                            (512)               -                  -               
  Loss arising on modification of Penta preference shares**   1,679               -                  2,521           
  Loss arising on modification of Penta debt**                620                 -                  -               
  Change in fair value of embedded derivatives**              (237)               -                  (659)           
                                                              1,838               1,828              3,201           
  
  
* Includes non-cash finance costs comprising charges required under IFRS on the 
amortisation of costs incurred on raising the loans and overdraft  
  
** Non-cash finance costs comprising charges required under IFRS on the 
modification of the terms of the Penta loans and preference shares  
  
5.Business combination  
  
On 2 August 2008, SpiriTel Plc acquired 100% of the issued share capital of ED 
Communications Limited, a company based in the UK. The total cost includes the 
components stated below. The purchase price was settled in cash.  
  
 
                                                              £'000  
  Purchase price                                              832    
  Contingent consideration under earn out agreement payable   458    
  in cash (discounted)                                               
  Deferred consideration payable in cash (discounted)         458    
  Due diligence and other professional fees                   118    
                                                              1,866  
  
  
Up to a further £1,700,000 of consideration may become payable under an earn out 
agreement depending on the level of gross profit achieved by the business in 
July 2009. In the opinion of the directors the likely amount payable is 
£500,000.  
  
The allocation of the purchase price to the assets and liabilities of ED 
Communications Limited was only provisionally completed at 31 October 2008. The 
amounts provisionally recognised for each class of the acquiree's assets and 
liabilities recognised at the acquisition date are as follows:  
  
 
                                                                                                             Provisional               
                                                                Carrying amount under IFRS    Fair value     fair value to the Group   
                                                                                              adjustments                              
                                                                £'000                         £'000          £'000                     
                                                                                                                                       
  Intangible fixed assets identified                            -                             1,289          1,289                     
  Tangible fixed assets                                         97                            (97)           -                         
  Trade and other receivables                                   196                           -              196                       
  Cash and cash equivalents                                     44                            -              44                        
  Total assets                                                  337                           1,192          1,529                     
                                                                                                                                       
  Trade payables                                                (53)                          -              (53)                      
  Other taxes                                                   (39)                          -              (39)                      
  Other payables                                                (116)                         -              (116)                     
  Deferred tax                                                  -                             (361)          (361)                     
  Total liabilities                                             (208)                         (361)          (569)                     
                                                                                                                                       
  Net assets acquired                                           129                           831            960                       
  Provisional goodwill arising on the acquisition                                                            906                       
  Consideration                                                                                              1,866                     
                                                                                                                                       
  Satisfied by:                                                                                                                        
  Cash                                                                                                       950                       
  Deferred consideration to be settled in cash (discounted)                                                  458                       
  Contingent consideration to be settled in cash (discounted)                                                458                       
                                                                                                             1,866                     
  
  
6.Borrowings  
  
 
                                                           31 October 2008   31 October 2007   30 April 2008  
                                                           Unaudited         Unaudited         Audited        
                                                           £'000             £'000             £'000          
                                                                                                              
  Bank loans                                               2,618             750               1,913          
  Issue costs                                              (221)             (120)             (166)          
  Loan notes                                               268               -                 248            
  Other loans                                              -                 458               100            
  Loan notes - Penta Capital                               1,078             770               770            
  Other loans - Penta Capital                              7,163             2,869             5,566          
  Debt component of redeemable preference shares - Penta                                                      
  Capital                                                  2,742             708               5,629          
                                                           13,648            5,435             14,060         
                                                                                                              
  Current                                                  968               191               457            
  Non current                                              12,680            5,244             13,603         
                                                           13,648            5,435             14,060         
                                                                                                              
  Repayable as follows:                                                                                       
  Within one year                                          1,018             191               490            
  In the second year                                       8,600             11,526            12,099         
  After two years                                          1,118             489               1,133          
                                                           10,736            12,206            13,722         
  Issue costs                                              (221)             (120)             (166)          
  Loan notes - fair value of embedded derivative           308               -                 -              
  Other loans - fair value of embedded derivative          2,041             -                 -              
  Preference shares - fair value of embedded derivative    784               -                 504            
  Equity component of loans and preference shares          -                 (6,651)           -              
                                                           13,648            5,435             14,060         
  
  
 
                                                                                          Proceeds                                                  
                                                           1 May     Non-cash movement    from borrowings    Borrowings repaid    31 October 2008   
                                                           2008                                                                                     
                                                           Audited   Unaudited            Unaudited          Unaudited            Unaudited         
                                                           £'000     £'000                £'000              £'000                £'000             
  Bank loans                                               1,913     -                    900                (195)                2,618             
  Issue costs                                              (166)     (55)                 -                  -                    (221)             
  Other loans                                              100       -                    -                  (100)                -                 
  Loan notes                                               248       20                   -                  -                    268               
  Loan notes - Penta Capital                               770       308                  -                  -                    1,078             
  Other loans - Penta Capital                              5,566     1,597                -                  -                    7,163             
  Debt component of redeemable preference shares - Penta                                                                                            
  Capital                                                  5,629     278                  -                  (3,165)              2,742             
  Total borrowings                                         14,060    2,148                900                (3,460)              13,648            
  
  
Non-cash movements comprise the loss on modification of the terms of the 
preference shares, loans and loan notes of £2,865,000 plus (a) issue costs on 
debt of £55,000; less (b) the change in the fair value of embedded derivative 
within preference shares, loans and loan notes of £237,000; (c) interest waived 
of £445,000; and (d) unwinding of discounts of £20,000.  
  
 
This information is provided by RNS  
  
The company news service from the London Stock Exchange  
  
  END  
  
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