REG-Voller Energy Group Preliminary Results for year - Part 1
Released: 01/10/2008

com:20081001:RnsA7671E
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RNS Number : 7671E  
  
Voller Energy Group PLC  
  
01 October 2008  
  
1 October 2008   
  
Voller Energy Group Plc  
  
("Voller" or "the Company")  
  
               Preliminary Results for the year ended 30 June 2008  
  
Voller Energy Group Plc a leader in portable fuel cell systems and one of the 
first companies in the world with deliverable technology, announces its 
preliminary results for the year ended 30 June, 2008.  
  
Highlights  
  
. First commercial shipments of the Emerald 1kW Auxiliary Power Unit achieved  
  
}} Welfare cabin, supplied by GenQuip Plc  
  
}} CCTV camera for traffic monitoring  
  
}} Mobile information sign for the Dutch Ministry of Works  
  
. Manufacturing facility extended in Basingstoke, England  
  
. Loss for the year before taxation of £2.8 million (2007: £2.2 million) , 
better than budget  
  
. Core patents filed strengthening Intellectual Property  
  
. Development commenced on the next generation of Emerald Product  
  
. Additional funding is required to develop the business for the future and the 
directors have sufficient reason to believe that the strategic review which 
commenced in February 2008 will, if successful, achieve this. The options 
include, but are not limited to, strategic alliances, mergers or a sale of the 
business.  
  
Robin Francis, Chief Executive Officer, commented:  
  
"This year has seen encouraging progress by the Company and we have passed the 
important milestone of shipping the first commercial Emerald units to customers. 
The Company is therefore excellently placed to meet the large and growing demand 
for environmentally friendly power generation systems. However, securing 
additional financing to take the company to the next stage of development 
remains of critical importance. While we have a number of ongoing discussions 
with interested partners and are optimistic that these will lead to a positive 
conclusion, the ultimate outcome of these discussions remains uncertain."  
  
www.voller.com  
  
For further information please contact:  
  
Robin Francis, Chief Executive        
  
Voller Energy Group Plc             
  
Tel: +44 (0) 1256 813 900  
  
John Depasquale  
  
Seymour Pierce  
  
Tel: +44 (0) 207 107 8010  
  
Voller Energy Group Plc  
  
Chairman's statement  
  
I am pleased to report that encouraging progress has been achieved in the year 
to 30 June 2008. The Group has begun shipping pilot commercial units of the 
Emerald 1kW APU (Auxiliary Power Unit) system running from LPG.   
  
The Emerald system is being installed in a number of differing customer 
situations in the target markets of construction, leisure and infrastructure 
management. These include the installation of units in welfare cabins supplied 
by GenQuip Plc, the installations of a unit to power a CCTV camera in a traffic 
monitoring system and the installation of a unit in a mobile information sign 
for the Dutch Ministry of Works. The units delivered to GenQuip represented the 
initial batch of 5 systems as part of the total order received from them for 
twenty units.  
  
I can also report that following the successful participation of Voller's 
Beneteau Oceanis 411 yacht in the Atlantic Rally for Cruisers it is considered 
that the marketing profile of the product in the marine market has been 
successfully accomplished and as a consequence the yacht has been sold. This 
race and other trials have proven the utility of the Emerald system in the 
marine and leisure space and the extensive interest in the product in these 
applications is reflected in the initial units ordered by our appointed 
distributors in our target geographic markets.   
  
The Emerald units are manufactured at the Group's facility in Basingstoke which 
was extended in October 2007. In addition further development work has resulted 
in the filing of new patents on the Emerald system and a further strengthening 
of the Group's intellectual property.  
  
The feedback from our customers is very encouraging and this feedback combined 
with our ongoing testing programme, is being used to make further improvements 
to the product. The manufactured cost of the initial units has not been recouped 
in its entirety from the revenue generated and a gross loss has been sustained 
per unit, which was in accordance with the financial plan for the year. As sales 
increase a reduction in the cost of components will be secured which together 
with continuing re-design of the product will minimise the excess of cost over 
revenue. Nonetheless the absorption of this cost together with continuing 
development expenditure and other overhead costs continues to deplete the cash 
resources of the Company.  
  
Financial results   
  
These financial results are the first results following the adoption of 
International Financial Reporting Standards (IFRS) as adopted by the European 
Union.   
  
Sales for the year of £105k (2007:£42k) included for the first time revenue 
generated from the sales of the Emerald 1Kw APU. This is encouraging progress 
and reflects on the initial successful delivery of commercial product.   
  
Research and development expenses of £1.1m remained in line with the previous 
year of £1.0m reflecting the continued work on the development of the Emerald 
product.   
  
Administrative expenses of £2.795m (2007:£2.543m) increased during the year 
primarily as a result of the costs of the manufacturing operation expanded at 
our Basingstoke facility during the current year and the increased charge for 
Share Options.    
  
Interest receivable fell as a consequence of the reduction in the cash balance. 
  
  
The loss before taxation for the year of £2.799m (2007:£2.248m) was better than 
budget.   
  
At the end of year the group had cash in hand of £1.948m (2007: £4.732 million) 
and, as indicated in my comments below, additional funding is required to enable 
the Group to complete its development programme.   
  
Voller Energy Group Plc  
  
Chairman's statement (Continued)  
  
People  
  
During the year we have strengthened our development team but have taken action 
to reduce sales and marketing personnel as we focus on a more targeted approach 
of limited key accounts.   
  
All of our employees make a valued contribution to the Group's activities and I 
would like to thank them for all their continued contribution. As announced on 5 
August 2008, Stephen Voller stepped down as the CEO to pursue other business 
interests and Robin Francis, the Group's Chief Technology Officer, took over as 
CEO.   
  
Strategic Review  
  
In February 2008 the Group announced that a strategic review of the options open 
to the Group would be undertaken by Deloitte Corporate Finance. The objective of 
this Strategic Review was to maximise shareholder value. The Company announced 
in February that these options may include, but were not limited to, strategic 
alliances, mergers, refinancing or a sale of the business.  In February we said 
that this process may or may not lead to an offer being made for the Company. 
Whilst this review has been in progress action has been taken to reduce overhead 
cost wherever possible without damaging the future development of the business. 
Headcount in Sales & Marketing has been reduced which, along with other overhead 
savings, will reduce the cost base for the new financial year. However there is 
no doubt that progress of putting the Emerald units into the market place has 
been slower than we would have wished; therefore the Company will not have the 
cash resources to achieve its development programme and further funding will be 
required, which is why we  engaged Deloitte Corporate Finance to assist in the 
process of securing the necessary funding to allow the Group to continue in 
operation.  
  
Whilst the outcome of the process remains uncertain, in the opinion of the 
directors, there is sufficient reason to believe that the outcome, if 
successful, could provide sufficient funding for the Company to develop the 
business for the foreseeable future. Accordingly the financial statements have 
been prepared on a going concern basis.  
  
John Brown FCCA  
  
Chairman   
  
1 October 2008  
  
 
Voller Energy Group Plc  
  
Chief Executive's review  
  
The Group's clean, environmentally friendly power systems address two topics of 
particular importance for both users and the wider world: the desire to reduce 
fuel costs, and the need to reduce harmful atmospheric emissions. As concern 
grows over the rising cost of fuel and the environmental impact of energy 
generation, the market and demand for these products will only get stronger.   
  
In 2005 following our initial AIM listing we began the programme of developing a 
fuel cell system that runs from available fuels, which we refer to as the 
Emerald product family. The first of the Emerald products, a 1kW fuel cell 
system running from LPG (liquefied petroleum gas, propane or Calor Gas) has 
begun to be shipped. Emerald acts as an automatic and intelligent battery 
charger, providing a far more fuel efficient system than an equivalent diesel or 
LPG generator.   
  
The emissions from Emerald are considerably lower than those from a conventional 
generator. Emissions of the main greenhouse gas carbon dioxide are substantially 
reduced, while emissions of noxious emissions such as nitrogen oxide, sulphur 
dioxide and carbon monoxide are almost zero.   
  
There are two aspects of Voller's developments that make them unique :   
  
Hydrogen is not required; use available fuels  
  
Many fuel cell developers still rely on very pure hydrogen to fuel their 
products. Hydrogen remains a difficult fuel to obtain, and is costly to store 
and transport. In the markets that Voller operate in; being construction, 
traffic management and leisure, there is no widespread adoption of hydrogen, nor 
is it likely that there will be any widespread adoption of the fuel in the near 
future.   
  
Many analysts are now agreed that unless hydrogen is produced from a sustainable 
source, using hydrogen as a distributed fuel source has a very limited positive 
effect on the environment and may even have a negative effect. This is because 
the energy needed to produce, compress, store and transport the fuel is a very 
high proportion of the energy ultimately delivered. Sustainable sources of 
hydrogen are very limited at present.   
  
A much more effective way to produce hydrogen is by using a reformer based 
system, where a conventional hydrocarbon fuel such as propane is converted to 
hydrogen and carbon species. The hydrogen produced is used directly in the fuel 
cell system so that expensive storage and transportation cost are avoided.  
  
Every Emerald system has a reformer system inside so that a standard bottle of 
propane or LPG can be connected to the system and used directly. Propane is a 
universally available, familiar and economic fuel.   
  
Systems and hybrid approach  
  
Fuel cells make very efficient battery chargers, and all of Voller's systems use 
a combination of fuel cell and battery technology. Batteries are low-cost and 
reliable, and provide an effective way of meeting peak power demands, while the 
fuel cell is used to service the average power demands.   
  
Voller is a systems integrator, providing a complete and easy system for our 
customers. The Emerald units are designed as 'fit and forget' systems that are 
easy to install. Inside the unit is a complex system that uses Ballard fuel cell 
stack technology at its heart; however this component is one of many inside the 
Emerald system. As stack technology evolves, Voller will be able to further 
enhance the Emerald system.   
  
Voller Energy Group Plc  
  
Chief Executive's review (continued)   
  
Technology Review   
  
This year has seen the 1kW Emerald product moving from laboratory pre-production 
prototypes into pilot manufacture and the installation of these units in a 
number of platforms. These include the first site welfare cabins supplied by 
GenQuip PLC, a traffic monitoring system used by the Highways Agency on the A38 
in Somerset, England, and a mobile traffic sign platform under a Dutch 
government programme. These installations, following on from the successful 
field trials last year, have convincingly demonstrated the utility and 
attractiveness of the Emerald system in both mobile and static off-grid 
applications and represent the important step of placing the units in the hands 
of "real users" in the actual application environments.   
  
The Emerald system is designed to operate as an automatic battery charger and to 
replace conventional generators in a variety of static and mobile applications. 
The Emerald system provides reliable power to users with none of the noise, 
smell and vibration associated with generator systems. Furthermore, the low 
servicing needs and fuel efficiency of the units means the overall lifetime 
costs to users are projected to be lower, despite a higher up front capital 
cost.   
  
In the construction market segment we have been working with our partner GenQuip 
Plc to prove the application of the Emerald system within their range of welfare 
site cabins. A number of units have been installed and used by GenQuip personnel 
for several months and the first commercial units are now being distributed to 
GenQuip's preferred hire company partners.   
  
In the transport infrastructure market we have installed two units in 
government-funded trials, one in the UK and one in Holland. These trials will 
prove the performance of the units in these applications prior to larger scale 
roll-out.   
  
In the leisure market our field trials during the past year have helped us to 
prove the basic performance of the units in the application space and to develop 
the products further. Along with our distribution partners, we are looking 
forward to shipping the first units in the next year.   
  
Over the year we have continued to strengthen our intellectual property 
position. We have filed three core patents on the Emerald system and have 
further filings in progress relating to continuing improvements in the system 
design. Additionally, Emerald is controlled and monitored by our proprietary 
software package "Emerald Talk", which forms an integral part of the system.   
  
Looking further into the future work has begun on the next generation of Emerald 
products. The Company's product development strategy is based around the 
expansion of the Emerald product platform in two main directions:   
  
 
 * The development of higher power systems with a net electrical power output of 
up to 5kW; and  
 * The development of systems capable of operating on liquid fuels, in 
particular diesel.   
  
Higher power systems will allow Voller to target additional market segments with 
greater power requirements than can be supported by the current Emerald product. 
These include some parts of the back-up power market, the materials handling 
market, and many specialist vehicle applications. Furthermore these systems will 
expand the range of applications which can be served in the core markets for 
Emerald, for example larger marine craft and Recreational Vehicles (RV), larger 
static cabins in the construction market, and large permanent traffic signs. We 
have identified the core components for this product range and expect commercial 
systems to be available in approximately two years.   
  
The development of diesel systems will allow increased penetration of market 
segments where diesel is preferred over LPG. This includes segments such as 
larger marine craft, truck Auxiliary Power Unit (APU) systems and the military. 
The Company is also working on a diesel-reforming system in a collaboration with 
the University of Cambridge, along with other collaborations and in-house 
research.   
  
Voller Energy Group Plc  
  
Chief Executive's review (continued)   
  
Ultimately these developments will result in a family of "transportable" or 
small stationary products with power outputs ranging from 1-5kW and which 
operate from a variety of fuels.   
  
Outlook  
  
The Company has demonstrated the basic effectiveness of the Emerald system in 
its chosen markets and is well positioned in the growing market for low-emission 
technology. The Company has built considerable Intellectual Property (IP) and 
know-how in this complex area. The focus now is to achieve follow-on sales in 
the chosen markets and to consolidate our supply position with strategic 
customers in our target markets.   
  
The future of the Company is however dependent upon additional funding. Further 
details are given in both the Chairman's statement under "Strategic Review" and 
in Note 2 attached to this announcement.   
  
Robin Francis  
  
Chief Executive Officer  
  
1 October 2008  
  
  
Voller Energy Group Plc  
  
Consolidated income statement for the year ended 30 June 2008  
  
                                                                                 
                                                                                 
      Restated   
  
 
                                                    
                                              Note      2008£'000         2007£'000  
                                                                                     
  Revenue                                               105               42         
                                                                                     
  Cost of sales                                         (310)             (40)       
                                                                                     
  Gross (loss)/profit                                   (205)             2          
                                                                                     
  Administrative expenses                               (2,795)           ( 2,543)   
                                                                                     
  Operating loss                                        (3,000)           (2,541)    
                                                                                     
  Investment revenues                                   201               293        
                                                                                     
  Loss before taxation                                  (2,799)           (2,248)    
                                                                                     
  Taxation                                    5         260               238        
                                                                                     
  Retained loss for the financial year                  (2,539)           (2,010)    
                                                                                     
                                                                                     
  Basic and diluted loss per ordinary share   6         (11.03)p          (8.74)p    
  
  
All amounts relate to continuing operations.  
  
Consolidated statement of total recognised income and expense  
  
                                                                                 
                                                                                 
         Restated  
  
 
                                                              2008£'000      2007£'000  
                                                                                        
  Retained loss for the financial year                        (2,539)        (2,010)    
                                                                                        
  Prior year adjustment                                3      (28)                      
                                                                                        
  Total recognised income and expense for the period          (2,567)                   
  
  
Voller Energy Group Plc  
  
Consolidated balance sheet at 30 June 2008  
  
 
                                                                   Restated       Restated   
                                     2008£'000      2008£'000      2007£'000      2007£'000  
  Non current assets                                                                         
                                                                                             
  Property, plant and equipment                     175                           257        
                                                    175                           257        
                                                                                             
  Current assets                                                                             
  Inventories                        210                           30                        
  Trade and other receivables        526                           312                       
  Cash and cash equivalents          1,948                         4,732                     
  Total current assets               2,684                         5,074                     
                                                                                             
  Trade and other payables           (307)                         (345)                     
                                                                                             
  Net current assets                                2,377                         4,729      
                                                                                             
                                                                                             
  Net assets                                        2,552                         4,986      
                                                                                             
                                                                                             
  Equity                                                                                     
  Called up share capital                           459                           459        
  Share premium account                             8,884                         8,884      
  Merger reserve                                    161                           161        
  Share option reserve                              132                           27         
  Retained loss                                     (7,084)                       (4,545)    
                                                                                             
  Total equity                                      2,552                         4,986      
  
  
The financial statements were approved by the Board on 1 October 2008   
  
Voller Energy Group Plc  
  
Consolidated cash flow statement for the year ended 30 June 2008  
  
 
                                                       Note   2008£'000      2008£'000      2007£'000      2007£'000  
                                                                                                                      
  Net cash outflow from operating activities           4                     (2,989)                       (2,231)    
                                                                                                                      
  Investing activities                                                                                                
  Interest received                                           201                           293                       
  Purchase of property, plant & equipment                     (66)                          (120)                     
  Disposal of property, plant & equipment                     70                            6                         
                                                                                                                      
  Net cash from financing activities                                         205                           179        
                                                                                                                      
  Decrease in cash and cash equivalents in the year                          (2,784)                       (2,052)    
                                                                                                                      
  Cash and cash equivalents at beginning of the year                         4,732                         6,784      
                                                                                                                      
  Cash and cash equivalents at end of the year                               1,948                         4,732      
  
  
Notes   
  
1. Basis of accounting   
  
The financial statements have been prepared under the historical cost convention 
and are in accordance with the measurement and recognition criteria of 
International Reporting Financial Standards ("IFRS") as adopted by the European 
Union. The consolidated group financial statements incorporate the results of 
Voller Energy Group Plc and of its subsidiary undertaking, Voller Energy 
Limited, as at 30 June 2008.  
  
This announcement does not itself contain sufficient information to comply with 
IFRS. The Company expects to publish full financial statements that comply with 
IFRS in October 2008.   
  
The financial information set out in the announcement does not constitute 
statutory accounts as defined in S240 of the Companies Act 1985, for the years 
ended 30 June 2008 or 30 June 2007 but is derived from these accounts, which 
have been reported upon by the Company's auditors. Statutory accounts for 2007 
have been delivered to the Registrar of Companies and those for 2008 will be 
delivered following the Company's Annual General Meeting. The auditors have 
reported on those accounts; their reports were unqualified and did not contain 
statements under S237(2) or S237(3) of the Companies Act 1985. The audit report 
for the year ended 30 June 2008 included an emphasis of matter paragraph 
consistent with the explanation in Note 2 below.   
  
The preliminary announcement has been prepared on the basis of the accounting 
polices as stated in the financial statements for the year ended 30 June 2008.   
  
2. Basis of preparation   
  
The financial statements have been prepared on a going concern basis, which 
assumes that the company will continue in operational existence for the 
foreseeable future.   
  
As a result of ongoing investment in the development of the Emerald product 
range and the recognition that it has not been possible during the current 
financial year, nor is it likely that it will be possible during the next 
financial year, to recover the whole of the manufactured cost of the product, 
the Company continues to be loss-making.   
  
The Company currently does not have sufficient cash resources to continue 
trading in its current form for a period of at least 12 months from the date of 
this announcement and, therefore, there is a material uncertainty regarding the 
Group's ability to continue in operation for the foreseeable future without 
obtaining further funding. The Company appointed Deloitte Corporate Finance in 
February 2008 to conduct a strategic review of the options available to raise 
further funding. Whilst the outcome of the process remains uncertain, in the 
opinion of the directors there is sufficient reason to believe that the outcome, 
if successful, could provide sufficient funding for the Company to develop the 
business for the foreseeable future.   
  
Consequently, the Company is dependent upon future investments to continue as a 
going concern. Without these anticipated cash inflows, the company may be unable 
to realise its assets and discharge its liabilities in the normal course of 
business.   
  
3. Explanation of transition to IFRS  
  
This is the first year in which the Company has presented its financial 
statements under IFRS. The following disclosures are required in the year of 
transition. The last financial statements under UK GAAP were for the year ended 
30 June 2007 and the date of transition to IFRS was therefore 1 July 2006.   
  
Management has undertaken an assessment of the impact of IFRS and had identified 
the following adjustments:  
  
IAS 19 "Employee Benefits", this requires companies to make an accrual for 
holiday payment. At the date of transition no adjustment was required; however 
as of 30 June 2007 a £15,000 holiday pay accrual was recognised, representing a 
charge to the comparative income statement.   
  
IAS 17 "Leases", this requires that any benefits received and receivable as an 
incentive to sign an operating lease are spread from the inception to the 
termination of the lease, whereas under UK GAAP the incentives are spread over 
the period up to the break point under the lease. At the date of transition no 
adjustment was required;   
  
3. Explanation of transition to IFRS (continued)   
  
however as of 30 June 2007 a £13,000 non current liability was recognised, 
representing a charge to the comparative income statement.    
  
A corresponding adjustment has been made to retained earnings in respect of both 
of these items. These adjustments have no cash impact.   
  
4. Note to the consolidated cash flow statement  
  
 
                          2008         2007     
                          £'000        £'000    
                                                
  Operating loss          (3,000)      (2,541)  
  Depreciation            78           60       
  Taxation                213          140      
  Increase in stock       (180)        (1)      
  Increase in debtors     (172)        (24)     
  Increase in creditors   72           135      
                                                
  Net cash outflow        (2,989)      (2,231)  
  
  
5. Taxation   
  
The tax credit of £260,000 in the accounts represents the Research and 
Development Grant claim for the year ended 30 June 2008 of £245,000, together 
with an additional £15,000 received in respect of the year ended 30 June 2007 in 
excess of the amount recognised in those accounts.   
  
6. Loss per share  
  
Loss per share for the year of 11.03p (2007: 8.74p) has been calculated on the 
basis of the loss after taxation of £2,539,000 (2007: £2,010,000) and the 
weighted average number of shares in issue for 2008 and 2007 of £23,000,513.  
  
IAS 33 requires presentation of diluted EPS when a company could be called upon 
to issue shares that would decrease net profit or increase net loss per share. 
For a loss making company with outstanding share options, net loss would only be 
increased by the exercise of out-of-the-money options. Since it seems 
inappropriate to assume that the option holders would act irrationally, no 
adjustment has been made to diluted EPS for out-of-the-money share options.   
  
7. Research and Development   
  
The R & D expenditure incurred during the year was £1,101,000 (2007: 
£1,031,000). This was recognised in the income statement.   
  
 
This information is provided by RNS  
  
The company news service from the London Stock Exchange  
  
  END  
  
FR BLGDCLSXGGIG  
  



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