RNS Number:8799R
VT GROUP PLC
11 November 2003

                                  VT Group plc

          Interim Results for the Half Year Ended 30 September 2003

VT Group plc, the government support services and shipbuilding group, announces
interim results for the six months ended 30 September 2003.


Financial Highlights

* Turnover                     up 18% at  #316.4m          (2002 : #268.7m)

* Profit Before Taxation*      up 11% at  #20.0m           (2002 : #18.1m)

* Earnings Per Share*          up 12% at        7.7p             (2002 : 6.9p)

* Interim Dividend Per Share   up  7% at        2.57p            (2002 : 2.4p)

* Order Book                                    #2.2bn           (2002 : #2.0bn)

* Net Cash (excluding PFI)                      #35m             (2002 : #18m)

* Net Debt (including PFI)                      #64m             (2002 : #81m)

  *Before goodwill amortisation and exceptional items


Operating Highlights


* Strong operating cashflow of #47.1m (2002 : #20.5m)

* #550m of new contracts booked in first 6 months

* Portsmouth shipbuilding facility officially opened in September

* Refocusing businesses generated disposal proceeds of #13.5m


Commenting on the results, Paul Lester, Chief Executive, said:


     "The business continues to perform in line with our expectations.
     The strong performance from Support Services, which now represents 75% of 
     our business, more than offset the results of Shipbuilding which is going 
     through a period of transition.  The cash performance was particularly 
     pleasing following our increased focus on cash management."


                                    - Ends -


For further enquiries:

VT Group plc
Paul Lester (Chief Executive)                     020 7475 2306 or 020 7475 5964
Chris Cundy (Finance Director)                                   Until 12.00 and
                                                         07958 498714 thereafter




           Interim Results for the Half Year ended 30 September 2003

Results

The results for the six months to 30 September 2003 continue the trend of double
digit growth.  Profit before taxation, goodwill amortisation and exceptional
items (reorganisation costs and profit on disposal of investments) was up by 11%
to #20.0m.  Support Services grew strongly and this has offset the below
expected performance in Shipbuilding.


Group turnover increased by 18% (#47m) to #316m (2002 : #269m), all but #5.6m of
which was from organic growth.  Operating profits before goodwill amortisation
and exceptional items rose by 17% to #21.5m (2002 : #18.3m).  Earnings per share
before amortisation of goodwill grew by 12% to 7.7p (2002 : 6.9p).


Four other financial measures merit comment.  First, in line with our strategy
of concentrating on Support Services and Shipbuilding, the sale of parts of our
Marine Products business generated cash receipts of #13.5m and a profit on
disposal of #4.1m.  The business units concerned generated operating profit of
#0.9m in the last financial year.


Second, the emphasis on cash generation is demonstrated by excellent cashflow,
with #47.1m (2002 : #20.5m) generated by our operating activities in the period.
The result was underpinned by significant customer advances on major
programmes at Shipbuilding with a net #36m received in the six month period.


Third, in line with our previous forecasts, the move to Portsmouth was
substantially completed within the period.  Capital expenditure for the period
was #34.3m, the majority of which related to the Portsmouth facility which is
now essentially complete.


Finally, order intake for the period was #550m.  This included two major
contract wins:  the extension by 2 further vessels, at a value to VT of over
#110m, to the Fast Attack Craft programme for the Hellenic Navy;  and the High
Frequency Communication project for the MOD, worth  #210m over 15 years.  The
order book now stands at #2.2 billion (2002 : #2.0 billion).


Dividend


The Board has declared an interim dividend of 2.57p (2002 : 2.4p) per ordinary
share, an increase of 7%.  The dividend will be payable on 7 January 2004 to
shareholders on the register at the close of business on 21 November 2003.


Support Services


Turnover                 #235.1m          (2002 : #200.2m)
Operating Profit         #18.4m           (2002 : #14.2m)
Order Book               #1,765m          (2002 : #1,625m)


 Support Services had a strong first half of the year both in our wholly owned
and joint venture  businesses.  Turnover was up by 17% at #235m, operating
profit increased by 30% to #18.4m, with the operating margin at 7.8%.  The
operating margin is up from 7.1% last year, due to the growth of our joint
ventures and the fact that our major PFI projects are entering their operational
phases.   The order book includes #400m of contract wins in the six months
including the High Frequency Communication project at #210m for the MOD.





The UK defence business has had a good 6 months.  Fleet Support Limited (FSL),
our Portsmouth based joint venture, has increased turnover by 70% year on year.
Over half this increase came from the 10 year Partnering Agreement with the
Royal Navy.  Substantial amounts of the Portsmouth Naval Base infrastructure
work is being undertaken by FSL.  This includes HMS NELSON, the accommodation
area within the Naval Base, which was transferred to FSL with an annual contract
value of approximately #10m.   The Type 42 Destroyer, HMS NOTTINGHAM, which was
refloated in May 2003, has been substantially repaired.  Work has also commenced
on the regeneration of the first Type 22  frigate, HMS COVENTRY, which has been
sold by the UK Government to Romania.


Flagship Training Limited (FTL), our training and facilities management joint
venture, has also had a successful six months with turnover up 15% year on year.
Under the agreement to be prime contractor for all construction projects
across the RN's training estate FTL has won #20m worth of projects for the
construction of accommodation blocks for 400 beds.


VT has been successfully providing contractor logistic support for the Island
and River Class Offshore Patrol Vessels (OPVs).  The final Island Class vessels
will be taken out of service in December.   The final River Class vessel is due
to enter service in November 2003.  To date no operational sea days have been
lost and a full service has been provided throughout the period.


In terms of future new contracts, we expect shortly to receive three-year
extensions to the existing army training contracts at Bordon and Arborfield.
Progress was also made in finalising the PFI contract to provide fire training
for the South Wales Fire Service, for which VT is the preferred bidder.


We are also working to position ourselves strongly for the most significant
long-term MoD opportunities.  VT Group has teamed with Lockheed Martin and
Rolls-Royce  to pursue the Training Systems Integrator role for the  MoD's
Military Flying Training System (MFTS). MFTS is a tri-Service programme, which
will cater for the different training needs of the entire flying element of the
UK front line.  It will encompass training for fast-jet pilots and navigators,
through rotary wing pilots and rear crews, to multi-engine pilots and rear
crews.


Our US defense business, VT Griffin, continues to perform strongly with turnover
up 30%.  The contract at Fort McCoy has now completed its transition phase and
significant additional work was undertaken as part of operation Iraqi Freedom.


Within Communications, VT Merlin has successfully undertaken the transition
phase for the Defence High Frequency Communications Service.  Under the contract
VT Merlin will provide high frequency communications to the three armed services
and other users.  The 15-year project will involve operation, maintenance and
support of facilities both in the UK and overseas.  The capability will be
enhanced through investment in new technology.


The development of our Education and Skills business continues, with turnover up
by 15% over the period.  Our vocational training business has been awarded an
excellent report from the Adult Learning Inspectorate (ALI) audit on overall
quality of service.  Contract discussions continue with Surrey LEA and we now
hope to take on the service next year with an order book potential of #100m.
The management of the business has been strengthened.  A single managing
director has been appointed to exploit the synergies that exist between our
education, training and careers activities.


Shipbuilding


Turnover                 #81.3m            (2002 : #60.5m)
Operating Profit         #3.0m             (2002 : #4.1m)
Order Book               #420m             (2002 : #400m)


Our Shipbuilding business is in a period of transition. Turnover was up by 19%
mainly as a result of higher throughput in our shipbuilding programmes for the
Greek Navy and Type 45.  Operating profit was down at #3.0m reflecting the
reduced profitability on the final Woolston ship programmes.


The transition from our Woolston Yard to the new Portsmouth Shipbuilding
Facility has presented a significant management challenge.  We have strengthened
the management team with the appointment of Peter McIntosh as Managing Director
of this division.  However, contracts at Woolston are nearing completion,
enabling the remainder of  our workforce to transfer  to Portsmouth by the end
of the year and the Woolston site to be vacated.


The commissioning of our new Portsmouth Shipbuilding Facility has been
successfully completed and the Defence Secretary performed the official opening
in September.


Mirabella V continues to be a challenging project.   Her launch is now scheduled
for November, three months late.  The vessel will then be transferred to
Portsmouth for an important period during which the mast will be erected and all
equipment set to work.


The second Offshore Patrol Vessel (OPV), HMS SEVERN, was accepted into service
in June with the third and final vessel, HMS MERSEY, due for acceptance in
November.  There are prospects for up to two more vessels of this class.


 Production on the first Type 45 modules commenced in October 2003.  This was
later than planned but the delay, due to the technical complexity of the
projects, should have no impact on prime contractor BAE Systems' ability to meet
the delivery dates they have agreed with the MOD.  One consequence of this is
that build up in Type 45 production will be later than expected, resulting in
there being less immediate work to keep all our workforce fully occupied
following the move to Portsmouth.  We will  work hard to mitigate this by
transferring labour to other tasks, including the transfer of staff to Fleet
Support Limited (FSL) for an interim period.


These transitional issues should be seen in the context of the very favourable
medium to long-term outlook for shipbuilding.  The Type 45 is a major programme
for the company, with production of the first six shipsets due to continue until
2008.  We have established good working relationships with BAE Systems both for
this and for future programmes. We believe progress on the Type 45 programme has
been good relative to the very demanding original timescales and previous
experience for a ship project of this size and complexity.


Discussions continue with BAE Systems/Thales for the design and build of two new
aircraft carriers (CVF).  We remain confident that we will secure around 20 per
cent of this work which will provide substantial additional work at Portsmouth
well into the next decade.


On the export front, our contract to provide three Super Vita Fast Attack Craft
for the Hellenic Navy has been extended with the option for two further vessels
being taken up, with a contract value of #110m to VT.  The first two vessels
have been launched with the first vessel undertaking its acceptance trials over
the next year.


Progress is also being made on the new corvette programme for the Hellenic Navy
where Elefsis Shipyard and VT have submitted proposals for the new vessels.
Equipment selection is currently taking place by the customer before final
proposals are submitted.


A number of other opportunities exist in the export market and bids have been
submitted to supply three Ocean Patrol Vessels to Oman and offshore and inshore
vessels to New Zealand.  Decisions on preferred bidder are planned for next year
on each of these programmes.





The focus on our two main businesses has resulted in disposals of non-core
activities.  We have now exited the oil and gas business, with the disposal of
Brisco Engineering and the closure of our Houston office, and our naval controls
business has been sold to Rolls-Royce. In total these generated disposal
proceeds of #13.5m.


Summary and Prospects


The re-focus of our business on the two core areas of Support Services and
Shipbuilding is now virtually complete.  Double digit growth was achieved in the
first half of the year giving an 18 month period to date at this level of growth
and overall the business continues to perform in line with our expectations.



CONSOLIDATED PROFIT AND LOSS ACCOUNT
for the six months ended 30 September 2003

                                          -----------    ----------     --------
                                          6 months       6 months         Year
                                             ended          ended        Ended
                                      30 September   30 September     31 March
                                              2003           2002         2003
                                       (unaudited)    (unaudited)    (audited)
                                              #000           #000         #000
                                         -----------     ----------     --------

Turnover: Group and share of joint         316,409        268,742      564,639
ventures
Less: share of joint ventures'             (57,458)       (35,060)     (83,615)
turnover                                 -----------     ----------     --------

Group turnover                             258,951        233,682      481,024
Cost of sales                             (218,197)      (203,378)    (429,324)
                                         -----------     ----------     --------

Gross profit                                40,754         30,304       51,700
Administrative expenses                    (28,971)       (22,227)     (50,659)

Group operating profit
                                         -----------     ----------     --------
Before goodwill and exceptional             16,396         15,320       34,940
items
Exceptional reorganisation costs                 -         (2,651)     (14,424)
Amortisation of goodwill                    (4,613)        (4,592)     (19,475)
                                         -----------     ----------     --------
                                            11,783          8,077        1,041
Share of operating profit in joint           5,089          2,971        8,125
ventures                                 -----------     ----------     --------

Total operating profit: Group and           16,872         11,048        9,166
share of joint ventures
                                            
Profit on disposal of investments            4,066              -            -
Profit on disposal of tangible fixed             -              -        4,000
assets                                   -----------     ----------     --------

Profit on ordinary activities before        20,938         11,048       13,166
interest                                 -----------     ----------     --------
Net interest (payable)/receivable -         (1,845)          (440)      (1,975)
group
- joint ventures                               408            278          457
                                         -----------     ----------     --------

                                            (1,437)          (162)      (1,518)
                                         -----------     ----------     --------
                                         -----------     ----------     --------
Profit on ordinary activities before        20,048         18,129       41,547
taxation, amortisation of goodwill
and exceptional items
                                            
Amortisation of goodwill                    (4,613)        (4,592)     (19,475)
Exceptional reorganisation costs                 -         (2,651)     (14,424)
Profit on disposal of investments            4,066              -            -
Profit on disposal of tangible fixed             -              -        4,000
assets                                   -----------     ----------     --------

Profit on ordinary activities before        19,501         10,886       11,648
taxation                                 -----------     ----------     --------
Tax on profit on ordinary activities        
- group                                     (4,614)        (3,962)      (5,363)
- joint ventures                            (1,663)        (1,008)      (2,746)
                                         -----------     ----------     --------

                                            (6,277)        (4,970)      (8,109)
                                         -----------     ----------     --------

Profit on ordinary activities after         13,224          5,916        3,539
tax
Equity minority interest                      (546)          (716)        (797)
                                         -----------     ----------     --------

Profit for the financial period             12,678          5,200        2,742
Dividends                                   (4,410)        (4,080)     (14,367)
                                         -----------     ----------     --------
                                         -----------     ----------     --------
Retained profit/(loss) for the group         8,268          1,120      (11,625)
and its share of joint ventures
                                             
                                         -----------     ----------     --------

Earnings per share
Basic - before amortisation of                 7.7p           6.9p        16.6p
goodwill and exceptional items
                                               
Basic - after amortisation of                  7.4p           3.1p         1.6p
goodwill
Diluted - after amortisation of                7.4p           3.0p         1.6p
goodwill


All results arise from continuing operations

CONSOLIDATED BALANCE SHEET
At 30 September 2003
                                   -----------           ----------     --------
                                30 September         30 September     31 March
                                        2003                 2002         2003
                                 (unaudited)          (unaudited)    (audited)
                                        #000                 #000         #000
                                                                      
                                   -----------           ----------     --------
Fixed Assets
Intangible assets
Goodwill                             154,272              174,669      159,381
Tangible assets                      186,085              140,907      157,699
Investments in joint ventures
                                   -----------           ----------     --------
Share of gross assets                 51,703               39,010       51,663
Share of gross liabilities           (44,895)             (33,284)     (42,840)
                                   -----------           ----------     --------

                                       6,808                5,726        8,823
Investment in own shares                 512                  590          665
                                   -----------           ----------     --------

                                     347,677              321,892      326,568
                                   -----------           ----------     --------
Current assets
Stocks                                18,200               23,922       21,000
Debtors                              118,276               80,507      122,412
Cash at bank and in hand              46,510               34,891       29,455
                                   -----------           ----------     --------

                                     182,986              139,320      172,867
Creditors -
Amounts falling due within one      (246,327)            (197,203)    (228,325)
year                               -----------           ----------     --------

Net current liabilities              (63,341)             (57,883)     (55,458)
                                   -----------           ----------     --------

Total assets less current            284,336              264,009      271,110
liabilities
Creditors -
Amounts falling due after more       (93,060)             (77,576)     (88,625)
than one year
Provisions for liabilities and       (34,977)             (26,641)     (35,338)
charges                            -----------           ----------     --------

Net assets                           156,299              159,792      147,147
                                   -----------           ----------     --------

Capital and reserves
Called up share capital                8,580                8,530        8,544
Share premium account                 24,578               22,827       23,378
Profit and loss account              119,560              124,296      111,503
                                   -----------           ----------     --------

Equity shareholders' funds           152,718              155,653      143,425
Equity minority interest               3,581                4,139        3,722
                                   -----------           ----------     --------

                                     156,299              159,792      147,147
                                   -----------           ----------     --------



CONSOLIDATED CASH FLOW STATEMENT
for the six months ended 30 September 2003

                                          ----------     ----------    ---------
                                          6 months       6 months
                                             ended          ended   Year ended
                                      30 September   30 September     31 March
                                              2003           2002         2003
                                       (unaudited)    (unaudited)    (audited)
                                              #000           #000         #000
                                          ----------     ----------    ---------

Cash flow from operating activities         47,103         20,481       42,980

Dividends received from joint                5,850          2,746        2,746
ventures

Returns on investments and servicing        (3,164)        (2,503)      (6,073)
of finance

Taxation                                      (735)        (4,249)      (7,603)

Capital expenditure and financial          (34,324)       (37,423)     (60,066)
investment

Acquisitions and disposals                   4,905        (20,958)     (30,193)

Equity dividends paid                      (10,274)        (9,439)     (13,547)
                                          ----------     ----------    ---------

Cash outflow before use of liquid            9,361        (51,345)     (71,756)
resources and financing
                                             

Management of liquid resources              12,579          8,212       17,764

Financing                                    7,694         15,245       30,220
                                          ----------     ----------    ---------

Increase/(Decrease) in cash in              29,634        (27,888)     (23,772)
period                                    ----------     ----------    ---------



RECONCILIATION OF OPERATING PROFIT TO OPERATING CASH FLOWS
for the six months ended 30 September 2003


                                         ----------     ----------     ---------
                                          6 months       6 months         Year
                                             ended          ended        ended
                                      30 September   30 September     31 March
                                              2003           2002         2003
                                       (unaudited)    (unaudited)    (audited)
                                              #000           #000         #000
                                          ----------     ----------    ---------

Operating profit                            11,783          8,077        1,041
Goodwill amortisation and                    4,613          4,592       19,475
impairment
Depreciation charge                          5,509          3,879        8,159
(Profit)/Loss on sale of fixed                   3             43         (660)
assets
(Decrease)/Increase in provisions           (1,726)         1,581        3,675
Decrease/(Increase) in stocks                  149         (1,108)       1,920
(Decrease)/Increase in debtors              (4,092)        22,928       (6,020)
Increase/(Decrease) in creditors            30,864        (19,511)      15,390
                                          ----------     ----------    ---------

Net cash flow from operating                47,103         20,481       42,980
activities                                ----------     ----------    ---------



RECONCILIATION OF NET CASH FLOW TO MOVEMENT IN NET DEBT
for the six months ended 30 September 2003

                                         -----------     ----------     --------
                                          6 months       6 months         Year
                                             ended          ended        ended
                                      30 September   30 September     31 March
                                              2003           2002         2003
                                       (unaudited)    (unaudited)    (audited)
                                              #000           #000         #000
                                         -----------     ----------     --------

Increase/(Decrease) in cash in              29,634        (27,888)     (23,772)
period
                                         -----------     ----------     --------
Cash (inflow)/outflow from decrease        (12,579)        (8,212)     (17,764)
in liquid resources
                                           
                                         -----------     ----------     --------

Movement in cash balances                   17,055        (36,100)     (41,536)

Cash inflow from increase in debt             (824)         1,061       (3,787)
                                         -----------     ----------     --------

Change in net debt resulting from           16,231        (35,039)     (45,323)
cash flows

Loan notes issued and deferred                   -              -          238
consideration

Translation differences                        646              -        1,425
                                         -----------     ----------     --------

Movement in net debt in the period          16,877        (35,039)     (43,660)

Net (debt)/funds at beginning of           (80,920)       (37,260)     (37,260)
period                                   -----------     ----------     --------

Net (debt)/funds at end of period          (64,043)       (72,299)     (80,920)
                                         -----------     ----------     --------


RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS FUNDS
for the six months ended 30 September 2003

                                         -----------     ----------     --------
                                          6 months       6 months         Year
                                             ended          ended        ended
                                      30 September   30 September     31 March
                                              2003           2002         2003
                                       (unaudited)    (unaudited)    (audited)
                                              #000           #000         #000
                                         -----------     ----------     --------

Profit for the financial period             12,678          5,200        2,742
Dividends                                   (4,410)        (4,080)     (14,367)
                                         -----------     ----------     --------

Retained profit/(loss) for the               8,268          1,120      (11,625)
period
Other recognised gains and losses             (207)          (662)        (670)
relating to the period (net)
                                              
Movement on employee share ownership            (4)         1,490        1,547
trust
New share capital subscribed                 1,236            715        1,183
                                         -----------     ----------     --------

Net addition to/(reduction in)               9,293          2,663       (9,565)
shareholders' funds
Opening shareholders' funds                143,425        152,990      152,990
                                         -----------     ----------     --------

Closing shareholders' funds                152,718        155,653      143,425
                                         -----------     ----------     --------


ANALYSIS OF BUSINESS SEGMENTS
(UNAUDITED)
for the six months ended 30 September 2003

                                             Support   Shipbuilding      Group
                                            Services
                                                #000           #000       #000

Turnover
Group                                        177,604         81,347    258,951
Share of joint ventures                       57,458              -     57,458
                                              --------      ---------   --------
                                             235,062         81,347    316,409
                                              --------      ---------   --------

Operating profit
Group                                         13,356          3,040     16,396
Share of joint ventures                        5,089              -      5,089
                                              --------      ---------   --------
                                              18,445          3,040     21,485
Goodwill amortisation                         (4,336)          (277)    (4,613)
                                              --------      ---------   --------
                                              14,109          2,763     16,872
                                              --------      ---------
Profit on disposal of investments                                        4,066
Net interest payable                                                    (1,437)
                                                                        --------
Profit on ordinary activities before                                    19,501
taxation                                                                --------





Six months ended 30 September 2002

                                             Support   Shipbuilding      Group
                                            Services
                                                #000           #000       #000

Turnover
Group                                        165,141         68,541    233,682
Share of joint ventures                       35,060              -     35,060
                                              --------      ---------   --------
                                             200,201         68,541    268,742
                                              --------      ---------   --------

Operating profit
Group                                         11,206          4,114     15,320
Exceptional reorganisation costs                   -         (2,651)    (2,651)
Share of joint ventures                        2,971              -      2,971
                                              --------      ---------   --------

                                              14,177          1,463     15,640
Goodwill amortisation                         (4,157)          (435)    (4,592)
                                              --------      ---------   --------
                                              10,020          1,028     11,048
                                              --------      ---------
Net interest payable                                                      (162)
                                                                        --------
Profit on ordinary activities before                                    10,886
taxation                                                                --------



Notes to the accounts:


1.        The figures for the six months ended 30 September are unaudited.
These figures have been prepared in accordance with the same accounting policies
used in the Group's 2003 Statutory Accounts.

2.        The statements were approved by the directors on 10 November 2003 and
have been reviewed by the company's auditors and their report is set out on page
7.  The comparative figures for the financial year ended 31 March 2003 have been
extracted from the Statutory Accounts which have been filed with the Registrar
of Companies.  The auditors' report on these accounts was unqualified and did
not contain any statement under S237(2) or (3) of the Companies Act 1985.

3.        Basic earnings per share are calculated on earnings of #12,678,000
(2002: #5,200,000) and 171,395,364 (2002: 170,478,522) issued ordinary shares,
being the weighted average number in issue during the period.

4.        The exceptional reorganisation cost was in connection with a
restructuring of the Shipbuilding Division.

5.        The Interim Statement will be posted to shareholders on 28 November
2003: further copies of this notice and the Interim Report will be available
from the Company Secretary at the Registered Office.

6.        Acquisition and disposals in the cash flow statement is stated net of
the repayment of loan notes.

7.        Results of the businesses disposed of during the period are #4,567,000
in turnover, #3,081,000 in cost of sales and #850,000 in administrative
expenses.



Independent review report by KPMG Audit Plc to VT Group Plc


Introduction


We have been engaged by the company to review the financial information set out
on pages 1 to 6 and we have read the other information contained in the interim
report and considered whether it contains any apparent misstatements or material
inconsistencies with the financial information.


This report is made solely to the company in accordance with the terms of our
engagement to assist the company in meeting the requirements of the Listing
Rules of the Financial Services Authority.  Our review has been undertaken so
that we might state to the company those matters we are required to state to it
in this report and for no other purpose.  To the fullest extent permitted by
law, we do not accept or assume responsibility to anyone other than the company
for our review work, for this report, or for the conclusions we have reached.


Directors' responsibilities


The interim report, including the financial information contained therein, is
the responsibility of, and has been approved by, the directors.  The directors
are responsible for preparing the interim report in accordance with the Listing
Rules which require that the accounting policies and presentation applied to the
interim figures should be consistent with those applied in preparing the
preceding annual accounts except where they are to be changed in the next annual
accounts in which case any changes, and the reasons for them, are to be
disclosed.


Review work performed


We conducted our review in accordance with guidance contained in Bulletin 1999/
4: Review of interim financial information issued by the Auditing Practices
Board for use in the United Kingdom.  A review consists principally of making
enquiries of Group management and applying analytical procedures to the
financial information and underlying financial data and, based thereon,
assessing whether the accounting policies and presentation have been
consistently applied unless otherwise disclosed.  A review is substantially less
in scope than an audit performed in accordance with Auditing Standards and
therefore provides a lower level of assurance than an audit.  Accordingly we do
not express an audit opinion on the financial information.


Review conclusion


On the basis of our review we are not aware of any material modifications that
should be made to the financial information as presented for the six months
ended 30 September 2003.

KPMG Audit Plc
Chartered Accountants

                                                                     Southampton
                                                                10 November 2003



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IR KGMMMDGNGFZM