RNS Number:0912K
Crown Sports PLC
16 April 2003

                                                                  16 April 2003



                                CROWN SPORTS PLC

                              PRELIMINARY RESULTS


Crown Sports PLC, ('Crown Sports' or 'the Company'), the health and fitness club
operator, today announces preliminary results for the year ended 31st December,
2002.


Financial Highlights:

*   Turnover up to #37.0m (2001: #31.6m)

*   Operating profit (pre exceptional items) at #4.3m (2001: #6.5m)

*   Pre-tax loss of #6.1m (2001: pre-tax loss of #14.8m)

*   Earnings per share (pre exceptional items) at 0.41p (2001: 1.1p)

*   Basic loss per share of 2.5p (2001: 5.9p)



Operational Highlights:

*   Agreement reached with Bennelong that:

    -   Crown Sports focuses on its core Health and Fitness business, and would
        dispose of its other businesses;

    -   the proceeds from the sale of the non-core businesses would be used to
        pay down debt;

    -   the Board would be restructured

*   9.9% Esporta stake sold for #14.5m to retire debt, resulting in book
    profit of #2.9m

*   Crown Golf sold to Bennelong for #15.4m, using #13.9m to repay further debt



Commenting on the results, Non-Executive Chairman Ray Pierce, said:


"We are focussing on building a successful health and fitness clubs business
from which members, employees and shareholders can profit and enjoy.  The
economic environment in which we are operating is hardly helpful, but we are,
nonetheless, achieving satisfactory progress. Last year the management of the
business made significant progress in quickly reducing the operating costs of
the business. As a result the company is now leaner, more focussed and well
positioned in the current trading environment. Once the economic scene is
brighter, I am confident this progress will be reflected in significant
improvements in shareholder value."



For further information, please contact:


Crown Sports                                  Tel:   020 7466 5000 (today only)
Ray Pierce/Martyn Grealey                            01926 457 251 (thereafter)



Buchanan Communications                                    Tel:  020 7466 5000
Mark Edwards / Bobbie Swanson





CROWN SPORTS PLC


Chairman's Statement


Year ended 31st December 2002



In a challenging year for the leisure industry and for health and fitness clubs
in particular, I can report that we performed creditably at the operating level,
with profits before exceptional items of #4.3m against #6.5m last year, and an
operating loss of #6.2m (2001: #5.9m) after exceptional items. All of the profit
reduction was in our non-core business with flat health and fitness profits.



Our interim statement last September stated: "Trading looks likely to continue
to be tough for the remainder of the year. However, we are tackling the
conditions realistically and are ensuring costs and overheads are tightly
controlled." This proved to be an accurate diagnosis and by taking action on
costs early we were able to protect operating profits. Mid year, the management
team made significant progress in quickly reducing both the Plc and operating
overheads of the business. As a result the company is now leaner, more focussed
and well positioned in the current trading environment.



The events in the final quarter of 2002 involving the offer for the company by
Bennelong were expensive and potentially disruptive, but we were pleased to
negotiate an agreement that ensured a 40% improvement on the original offer to
those shareholders wanting to accept cash. The 7 pence a share offer also
represented a 280% improvement over the lowest level which the Crown Sports Plc
share price reached during the year. I am also pleased to report that, despite
the potential distraction, the management team continued to focus on operational
matters, thereby ensuring that a creditable financial result was achieved for
the year.



It is also worth restating the key elements of the agreement reached with
Bennelong, namely that:



-   the Company would focus on its core Health and Fitness business, and
    would dispose of its other businesses;

-   the proceeds from the sale of the non-core businesses would be used
    to pay down debt;

-   the Board would be restructured, creating a more stable environment
    for operational management



We have made progress against all of these objectives. We are focussing on
building a successful health and fitness clubs' business which members,
employees and shareholders can profit from and enjoy. The economic environment
in which we are operating is hardly helpful, but we are nonetheless achieving
satisfactory progress. Once the economic scene is brighter, I am confident this
progress will be reflected in significant improvements in shareholder value.



2002 Results


During the second half of 2002 we sold our 9.9% stake in Esporta Plc, using the
proceeds of #14.5m to retire debt and this resulted in a book profit of #2.9m
which is shown in the year-end accounts.  Similarly, at the end of 2002 we
agreed to sell Crown Golf to Bennelong for the sum of #15.4m.  This transaction
was completed on 8 January, 2003, and #13.9m of the proceeds was used for a
further debt repayment. Assuming the money had been received by 2002 year end
our net debt position would have been #21m, representing a gearing of 41%; a
substantially healthier position than at the end of 2001 when net debt was #47m
(excluding member advances).



As previously noted, our strategy is now to focus on the health and fitness
business and we are therefore in discussions to dispose of both The Winning Line
and Crown Content.  It is unfortunate that market conditions have continued to
deteriorate as negotiations have progressed but I am hopeful that these deals
will be concluded in the near future.



These results include significant negative exceptional items relating to the
non-core Crown Golf, The Winning Line and Crown Content businesses. The overall
result, we believe, is that the company's assets are now valued at a realistic
level.





CROWN SPORTS PLC


Chairman's Statement (continued)


Year ended 31st December 2002



Returning to our operating results, turnover increased from #31.6m to #37.0m,
although this included the positive effect of full year operations at the
acquired Axis and Trainstation health and fitness clubs and the negative effect
of franchising food and beverage operations in several clubs.  Group operating
profit was #4.3m before exceptional items, compared with #6.5m in 2001.
However, the bulk of the reduction resulted from poor trading performance in The
Winning Line and Crown Content. Crown Golf was down by #0.3m, while the core
business, Dragons, was flat.



In the circular to shareholders dated 9 December,2002, we highlighted a number
of revenue enhancing and cost saving initiatives which we are currently
implementing. Martyn Grealey describes these in more detail in his report and we
expect to be able to report more progress in these areas at our 2003 half-year
announcement.



Outlook



We entered 2003 with a clear vision of what we want to achieve this year. We
will complete the disposal of Crown Content and The Winning Line, turning Crown
Sports Plc into a pure health and fitness operator. We will continue to drive
operational excellence, working hard at maintaining and improving margins,
keeping a careful eye on our cost base and delivering new initiatives aimed at
recruiting and retaining members. We will continue to invest in maintenance and
upgrading  the current portfolio of clubs and will benefit from not having any
clubs in development.


The health and fitness sector is experiencing the pressures of relative maturity
and different management skills will be required to return the sector to a
growth path. We expect tough trading conditions throughout 2003 and well into
2004. However, we believe we are well placed to respond successfully to these
pressures because:



-  management took early action to significantly reduce the operating
   overheads of the business, the benefits of which will flow through into the
   current financial year

-  of the 22 Dragons clubs that we operate 11 are freeholds and 7 are
   long leaseholds. This provides  the company with a valuable platform of 
   tangible assets and a low operating cost base;

-  our net debt is down to a manageable #21m, representing a lower gearing 
   of 41%;

-  our management team, with a broad range of experience in other sectors is 
   experienced in managing in tighter markets;

-  our clubs are focussed on meeting and satisfying our customer needs, and are 
   differentiated from the competition;

-  we have a clear strategy and a stable management and Board



We believe that there is still substantial potential for long-term growth in the
health and fitness sector and that growth will be re-established once current
economic uncertainties have been reduced. Our focus will continue to be on
improving our operations, delivering profit growth and improving shareholder
value. The year has started satisfactorily and providing market conditions do
not deteriorate further, we should continue to progress.



Finally, I would like to thank all the staff of Crown Sports Plc for their
contribution to the company's performance during 2002.





Ray Pierce
Chairman



CROWN SPORTS PLC


Chief Executive's Review


Year ended 31st December 2002



The trading environment in 2002 through to the present has thrown up a number of
challenges for both the health and fitness industry and the Crown Sports health
and fitness businesses. Weakening consumer confidence and growing pressure on
consumer spending combined with competitive saturation in certain markets has
created unprecedented industry uncertainty.



In order to actively manage our position through this difficult period we have
pursued two strategic aims. Firstly, we have focussed on improving the quality
of the members' experience - and in particular the achievement of their personal
goals - in the drive to improve sales and member retention.  Secondly, the
management team has worked hard to significantly reduce the operating overheads
of the business.



The Dragons and Fitness Express businesses quickly recognised the changing
conditions last year and as a result reviewed all operating plans, processes and
costs within the business. The outcome was a profit improvement plan developed
mid-year that has, and will continue to be, implemented. The management team
took early and decisive action and as a result we successfully achieved our
objectives of;



-  increasing the accountability and focus of the local operational
   management teams particularly in the key areas of delivering club sales and
   profitability.


-  substantially reducing the level of central overhead and club
   operating costs. This was achieved through the elimination of layers of
   management and low value adding overheads.


-  more effective control of capital expenditure.


-  improving buying terms by taking advantage of the increased scale
   of the health and fitness business. This has resulted in substantial 
   financial savings and more importantly operational improvements in the way we 
   manage the business.



Dragons



Dragons operates 22 mid sized health and fitness clubs across England that
provide high quality gym, swimming, spa, racquets and social facilities.



In Dragons we have consolidated our business following the acquisitions made in
2001 and retain our position as one of the leading operators of health clubs in
the UK.



The tough trading conditions resulted in our membership declining by 5% to
51,000 adult members by the end of December 2002. This took place in a
relatively mature estate where the youngest club is almost 3 years old. Turnover
grew by over 15%, including the benefit of full year trading for the Axis and
Trainstation clubs, whilst club operating profits remained flat.





CROWN SPORTS PLC


Chief Executive's Review (continued)


Year ended 31st December 2002




In 2002 we actively pursued our longstanding objective of being the "Friendly
face of health clubs" with a number of member-based initiatives that focussed on
our core values of friendliness, service and the delivery of member results.
These, we believe, reflect the needs of our increasingly mature member base who
use our mid-sized format clubs. At an average size of 20,000 sq ft with a gym,
studio, swimming pool, food and beverage and creche provision, the clubs appeal
to the socially-minded member. Importantly, 15 clubs provide squash facilities
whilst 5 clubs provide tennis. In many clubs these form a core part of our
offering.



In the latter part of the year we introduced the "Dragons Promise", a
results-based programme available to all new members which is showing early,
positive results in the area of member retention and revenue generation. We have
also introduced new longer-term membership categories that are aimed at ensuring
greater member satisfaction and improved retention. which are proving popular
with our new members.



The estate of clubs was further improved with #2.4m invested in improving our
facilities including #0.6m as part of the Trainstation acquisition integration
programme. In addition, major refurbishment projects were undertaken at
Brentwood, Epsom, Lincoln, Maidstone and Western Avenue clubs.



Looking forward, we continue to see tough trading conditions with ongoing
pressure on joining fees and memberships. However we believe that we are well
placed to face up to the difficulties ahead in part due to;



-   the full year benefits that the business will enjoy as a result of the
    decisive management action taken in the second half of 2002 to significantly
    reduce the operating costs of the business

-   a high exposure to the more loyal over 35's market

-   a high percentage of freehold and long lease properties

-   a strong social base due in part to the high racquets usage


In 2003 we will continue to manage our business with a focus on building higher
value and more robust longer term memberships, developing the retention building
"Dragons Promise" programme and striving towards achieving a best in class
operating cost base.



Fitness Express


Fitness Express operates 27 health and fitness clubs on a contract management
basis in Europe and the Middle East



In 2002, Fitness Express maintained its position as the leading operator of
independently owned hotel health clubs, continuing its expansion strategy
through its partners. With over 21,000 paying members in addition to the usage
it attracts from hotel residents, we enjoy a high percentage of usage by the
growing over 40's market.



We currently operate 21 health clubs on behalf of our partners in the UK taking
full responsibility for the day to day management of the health club element of
their businesses. Key to our success is the level of client satisfaction with
clear targets being set and achieved in a number of key operational areas
including health and safety where we have developed significant expertise.





CROWN SPORTS PLC


Chief Executive's Review (continued)


Year ended 31st December 2002





In 2002 progress was made with our relationship with the Millennium and
Copthorne group where in addition to integrating the 9 "Le Club" operations in
the UK we also assisted in the group's expansion abroad. During 2002 we opened a
new club in Abu Dhabi and this year we have opened new clubs in Sharjah and
Agadir. In addition we have provided brand management skills and expertise in
the Millennium and Copthorne "Le Club" health clubs in Hannover, Calais and
Paris.



Looking forward we see opportunities for further expansion as our high levels of
expertise in the areas of operations, training and health and safety management
are in demand from independent and chain hotel operators keen to develop their
on site health club facilities.



Crown Golf & other Businesses



The Crown Sports Plc group companies include three further businesses which are
outside of our core activities of health and fitness - these are Crown Golf,
Crown Content and The Winning Line.



Crown Golf is one of the leading owners and operators of golf clubs within the
UK, owning 8 Golf Clubs.  This business was sold on 8 January, 2003.



Crown Content is a publishing business based in Melbourne Australia which Crown
Sports Plc acquired in April 2001.  The business specialises in Guides,
Newsletters and Books with the emphasis on sports publishing.



The Winning Line was acquired by Crown Sports Plc in April 2001.  At that time
the business had two elements - that of sports betting and racehorse syndicated
ownership.  Following a review of the business it was decided in 2002 to
terminate the racehorse syndication - all the horses have now been sold. The
business now focuses on specialised sports betting.



Following the sale of Crown Golf, the group is looking at its options for
disposing of its interests in Crown Content and The Winning Line.  Going forward
we intend to focus exclusively on our core sector  of health and fitness.





Martyn Grealey
Chief Executive



CROWN SPORTS PLC 
 

Group Profit and Loss Account


Year ended 31st December 2002

                                                                                       Before
                                                   Before                         Exceptional Exceptional
                                              Exceptional Exceptional                   Items       Items  Total 2001
                                                    Items       Items  Total 2002    Restated    Restated    Restated
                                                    #'000       #'000       #'000       #'000       #'000       #'000

  TURNOVER:                                                                                                           
  Continuing operations                            30,793           -      30,793      25,644           -      25,644 
  Discontinued operations                           6,225           -       6,225       5,921           -       5,921 

  Total turnover                                   37,018           -      37,018      31,565           -      31,565 

  Cost of sales                                    (3,644)          -      (3,644)     (3,062)          -      (3,062) 

  GROSS PROFIT                                     33,374           -      33,374      28,503           -      28,503 

  Administrative expenses                         (29,732)    (10,490)    (40,222)    (22,726)    (12,362)    (35,088) 
  Other operating income                              679           -         679         686           -         686 

  OPERATING PROFIT/ (LOSS):                                                                                           

  Continuing operations                             2,470      (9,048)     (6,578)      4,293      (3,912)        381 
  Discontinued operations                           1,851      (1,442)        409       2,170      (8,450)     (6,280) 
                                                     
  Total operating profit/ (loss)                    4,321     (10,490)     (6,169)      6,463     (12,362)     (5,899)  
                                                               
  Income from fixed asset investments                 149           -         149         232           -         232 
  Amount written back to (written off)                  
  investments                                           -       2,893       2,893           -      (7,008)     (7,008)  
  Net interest payable and similar charges         (2,243)       (776)     (3,019)     (2,151)          -      (2,151) 

  PROFIT/(LOSS) ON ORDINARY ACTIVITIES BEFORE        
  TAX                                               2,227      (8,373)     (6,146)      4,544     (19,370)    (14,826)  
                                                               

  Tax on loss on ordinary activities                                       (1,021)                             (1,410) 

  (LOSS) ON ORDINARY ACTIVITIES AFTER TAX                                  (7,167)                            (16,236) 

  Minority interests                                                           (3)                                (66) 

  LOSS FOR THE FINANCIAL YEAR                                              (7,170)                            (16,302) 

  Basic and diluted loss per share (pence)                                   (2.5)                               (5.9) 

  Basic and diluted earnings per share                                        0.4                                 1.1 
  (pence) before exceptional items and                                                                                
  investments written off                                                                                             
 


CROWN SPORTS PLC 

Group Balance Sheet 
 
Year ended 31st December 2002 

                                                                                                         
                                                                    2002    2001 Restated 
                                                                   #'000            #'000 
FIXED ASSETS                                                                              
Concessions, licenses, trademarks and similar rights               1,301            4,931 

Goodwill                                                           7,348           11,427 
Negative goodwill                                                 (1,877)          (1,916) 
                                                                   5,471            9,511 

Total intangible assets                                            6,772           14,442 
Tangible assets                                                   87,324           87,456 
Other investments                                                      -           11,589 

Total fixed assets                                                94,096          113,487 

CURRENT ASSETS                                                                            
               
Stocks                                                               675              877 
Debtors                                                            2,698            3,161 
Investments                                                           72               72 
Cash at bank and in hand                                             470            2,757 

                                                                   3,915            6,867 

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR                   (12,724)         (32,584) 

NET CURRENT (LIABILITIES)                                         (8,809)         (25,717) 

TOTAL ASSETS LESS CURRENT LIABILITIES                             85,287           87,770 

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR          (31,596)         (27,619) 
PROVISIONS FOR LIABILITIES AND CHARGES                           (2, 571)          (1,734) 
                                                                                                         
NET ASSETS                                                        51,120           58,417 

CAPITAL AND RESERVES                                                                      
Called up share capital                                           14,538           14,538 
Share premium account                                             59,826           59,826 
Capital redemption reserve                                         1,250            1,250 
Profit and loss account                                          (24,601)         (17,301) 

SHAREHOLDERS FUNDS                                                51,013           58,313 
Minority interests                                                   107              104 

TOTAL CAPITAL EMPLOYED                                            51,120           58,417 


These financial statements were approved by the Board of Directors on the 
15 April 2003 and are signed on their behalf by:

R.F. Pierce                         M Grealey
 


CROWN SPORTS PLC 
 
Group Statement of Total Recognised Gains and Losses 
 
Year Ended 31st December 2002 

 

                                                                                                       
                                                                    2002        2001
                                                                   #'000    Restated
                                                                               #'000

Loss for the financial year                                       (7,170)    (16,302)
Exchange movements on foreign currency net investments              (130)       (244)
Total recognised losses relating to the year                      (7,300)    (16,546)
Prior year adjustment (see note 1)                                (1,734)            
Total recognised gains and losses since the last annual report    (9,034)            
 
 

CROWN SPORTS PLC 
 
Reconciliation of movements in Shareholders' funds 
 
Year Ended 31st December 2002 

 

                                                                       
                                                       Group          
                                                    2002        2001 
                                                            Restated
                                                   #'000       #'000
                                                                                              
(Loss) for the financial year                     (7,170)    (16,302)
Loss on foreign currency translation                (130)       (244)

                                                  (7,300)    (16,546)
Issue of ordinary shares                               -      12,150
Net (decrease)/increase in Shareholder's funds    (7,300)     (4,396)

Opening Shareholders' funds (equity)              58,313      62,709
Closing Shareholders' funds (equity)              51,013      58,313
 
 
Opening shareholders funds at 1st January 2002 originally #60,047,000 before a 
prior year adjustment of #1,734,000.
 
 
CROWN SPORTS PLC 
 
Cash Flow Statement 
 
Year Ended 31st December 2002 

                                                                                                             
                                                                                   2002        2001
                                                                                  #'000       #'000

NET CASH FLOW FROM OPERATING ACTIVITIES                                           5,224       3,018

RETURNS ON INVESTMENTS AND SERVICING OF FINANCE                                                    

Net interest paid                                                                (3,325)     (2,151)
Dividends paid to preference shareholders                                             -        (217)
Dividends paid to equity shareholders by subsidiary                                 (35)       (266)
Income from other fixed asset investments                                           149         232

NET CASH OUTFLOW FROM RESUTNS ON INVESTMENTS AND SERVICING OF                       
FINANCE                                                                          (3,211)     (2,402)        

TAXATION                                                                                           
Cash outflow due to UK Corporation Tax and Australian equivalent                   (255)          -

CAPITAL EXPENDITURE AND FINANCIAL INVESTMENT                                                       
Payments to acquire investments                                                       -      (6,764)
Receipts from sales of fixed asset investments                                   14,486           -
Payments to acquire tangible fixed assets                                        (3,130)     (6,992)
Receipts from sales to tangible fixed assets                                         21           -

          
NET CASH INFLOW/(OUTFLOW) FOR CAPITAL EXPENDITURE AND FINANCIAL INVESTMENT       11,377     (13,756)

          
ACQUISITIONS AND DISPOSALS                                                                         
Costs of acquiring subsidiary undertakings                                         (625)    (26,872)
Net cash balances acquired with subsidiary undertakings                               -       1,183

NET CASH OUTFLOW ACQUISITIONS AND DISPOSALS                                        (625)    (25,689)

NET CASH INFLOW/(OUTFLOW) BEFORE FINANCING                                       12,510     (38,829)

FINANCING                                                                                          
Net cash (outflow)/inflow from bank loans                                       (14,200)     11,784
Net cash outflow from finance leases                                               (597)       (510)
          
Net inflow from members advances                                                      -          10
Net inflow from issues of ordinary shares                                             -      20,143

NET CASH (OUTFLOW)/INFLOW FROM FINANCING                                        (14,797)     31,427

DECREASE IN CASH                                                                 (2,287)     (7,402)



CROWN SPORTS PLC 
 
Notes to the Financial Statements 
 
Year Ended 31st December 2002 

 
 
1.     Exceptional items 

                                                                                                 
                                                            2002      2001
                                                           #'000     #'000

Impairment of Goodwill and other intangible assets 1       6,692     3,075

Impairment of Fixed Assets 2                               1,000     8,450

Cost of restructuring of continuing operations 3             428       837

Costs of put option re: The Winning Line 4                   870         -

Bid defence costs 5                                        1,500         -

Exceptional operating items                               10,490    12,362

Amounts written back to/(off) trade investments 6         (2,893)    7,008

Refinancing costs on early repayment of loans 7              776         -

Total exceptional items                                    8,373    19,370
      



1 A review of the goodwill and other intangible items arising on previous years
  acquisitions has led to an impairment provision being made against Crown Golf
  (#443k), Crown Content (#5,656k) and The Winning Line(#593k).



2 Following a review of the Group property portfolio by the Directors an
  impairment provision has been created against the property of Crown Golf 
  of #1m.



3 Restructuring Costs: The Company streamlined certain of its ancillary
  activities and re-positioned its management structure in order to focus on its
  core businesses, and includes termination payments made to senior managers and
  associated fees arising from these terminations.



4 The sale and purchase agreement completed in April 2001 for the purchase of 
  70% of The Winning Line included an option for the Group to purchase the 
  remaining 30% share capital for a minimum price of #870k in April 2003.  This 
  option is cancellable at the option of the owners of these shares only.   The 
  underlying shares have no significant value to the Group.



5 Bid defence costs includes all costs incurred by the Group as a consequence of
  the offer for the Group made by Bennelong in the final quarter of 2002.



6 Shares in Esporta Plc were disposed of in July 2002 for #14.5m.  These shares
  were valued at #11.6m at 31st December 2001 following an impairment provision 
  of #5.1m.  Following the disposal the charge for the impairment was able to be
  partially reversed by #2.9m.  In 2001 an impairment provision of #1.9m was 
  also booked on the Group's investment in Clubhaus Plc.



7 Bank facilities of #53m were negotiated in 2002.  The total costs incurred in
  arranging the facilities amounted to #1.2m.  The exceptional charge is the
  portion of these costs relating to loans prepaid following receipt of the
  proceeds of the sale of shares in Esporta Plc and the proceeds from the sale 
  of Crown Golf.





CROWN SPORTS PLC


Notes to the Financial Statements (continued)


Year Ended 31st December 2002



2.  Loss per share



    Earnings per share have been calculated on the net basis on the loss for the 
    year, after taxation, of #7,170,000 (2001 restated:  #16,302,000 loss) using 
    the weighted average number of ordinary shares in issue of 290,768,000 
    (2001: 278,349,326).


    Diluted earnings per share have been calculated using the weighted average 
    number of ordinary shares in issue, diluted for the effect of share options.  
    The diluted weighted average number of ordinary shares is 290,768,000
    (2001: 278,593,408).




Basic and diluted earnings per share before exceptional items and amounts
written off investments


                                                                                       2002           2001 
                                                                                                  Restated

Earnings per ordinary share (pence)                                                     0.4            1.1


Diluted earnings per ordinary share (pence)                                             0.4            1.1



The profit for the year before exceptional items used in calculating the above 
earnings per share has been arrived at as follows:
                                                                                       2002             2001
                                                                                      #'000            #'000

Loss for the year                                                                    (7,170)         (16,302)
Add: exceptional items                                                                8,373           19,369
Tax impact of exceptional items                                                           -                -
Profit for the year before exceptional items                                          1,203            3,067



3.             Prior year adjustment



The Group has adopted Financial Reporting Standard 19 'Deferred taxation' during 
2002.  This standard requires full provision to be made for deferred taxation on 
most types of timing differences.  Adoption has produced a prior year 
adjustment, resulting in a reduction in opening reserves at 1 January
2002 of #1.7m and an increase in the loss for 2002 by #0.8m (2001:  #1.2m).


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