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Monday 17 September, 2007

Serviced Office Grp

Interim Results

Serviced Office Group PLC
17 September 2007



Serviced Office Group plc AIM (SVO)


Interim Results for the six months ended 30 June 2007


Serviced Office Group is an AIM-Listed provider of flexible office space, which
currently operates a total of 12 centres, providing a total of 1,848
workstations.


HIGHLIGHTS



•         Total revenues for the six months ended 30 June 2007 of £3.1 million
(2006: £2.3 million) an increase of 26 per cent.


•         Operating profit of £660,000 including a surplus on revaluation of
£179,000 (2006: £490,000) an increase of 26 per cent.


•         Profit before tax of £136,000, (2006: £100,000) an increase of 26 per
cent.


•         Number of workstations in the period increased by 354 to 1,848, an
increase of 24 per cent.


•         Increase in net asset value per share to 7.7p (2006: 7.1p) an increase
of 8 per cent.


•         Basic earnings per share 0.11p (2005: 0.09p) an increase of 22 per
cent.



Michael Kingshott, Chairman, comments:


'The current year has shown encouraging progress, particularly in our more
recently acquired properties, with Blackfriars, Richmond and Crawley fully
occupied. As I stated in the year end results, the extensive refurbishment
programme has slowed down the growth in revenue during the first half of the
year. We expect an improved performance in the coming months as the newly
refurbished space starts to become available.



'We are delighted with our new Joint venture with UBS Investment Bank and,
whilst it is early days, it is pleasing to note that both Chiswick and
Teddington are showing great potential. The new property in Beckenham is planned
to open in October, which will raise the number of workstations to 2,042,
representing an increase over last year of 73%'

17th September 2007

Enquiries:


Serviced Office Group plc                      Tel:  020 7583 8833
Michael Kingshott, Chairman
Stephen Clague, Finance Director


Evolution Securities                           Tel: 020 7071 4300
Fergus Marcroft


College Hill                                  Tel: 020 7457 2020
Gareth David


CHAIRMAN'S STATEMENT


I am pleased to report our interim results for the six months ended 30 June
2007.



Despite the ongoing refurbishment programme, we have seen some encouraging
performances in this first half year. Revenues are up 26% to £3.1m from £2.3m.
Earnings per share has increased to 0.11p per share (2005: 0.09p) an increase of
22 per cent. We continue to experience growth in the value of our freehold
properties, with the gain in the Crawley freehold being realised through its
sale to Consort Property Holdings Limited, our Joint Venture with UBS Investment
Bank.



The Joint Venture ('JV'), which was formed in July this year with a planned
initial investment of up to £50m, has to date acquired three properties, at
Crawley, Teddington and Chiswick, from our company for a consideration of
approximately £10m, of which £8m was used to repay bank debt. As announced on
31st August, the JV has contracted to acquire the freehold of County House in
Beckenham for £5.6million, a property of some 46,000 square feet.



The Company now owns the freehold of four business centres, at Harrow, Hayes,
Kingston, and Bournemouth, as well as operating an additional five business
centres within leased premises in Blackfriars, Richmond, Marlow and two in
Uxbridge.



Whilst the JV now owns three freeholds, with the imminent addition of Beckenham,
we are confident that the wider selection of offerings to our clients for
conferences and flexible office space will drive the occupancy levels in the
future.



£4.2 million of cash has been spent on  investment in our properties and their
refurbishment with £2.8m being funded by bank debt. At the half year our
overdraft was £1.1m. With the formation of the JV, our cash reserves improved by
£1.2m.



The competitive  conditions prevailing within the property sector over the past
12 months, has meant that we have not been able to grow the business as fast as
we would have liked. However, we do expect to take advantage of the correction
in the market in the future as property price expectations become more realistic
and more in line with our own values.



We are not declaring a dividend for the half-year, and as we have said before,
the Group will only begin dividend payments when it has reached an appropriate
stage in its development.



I reaffirm our commitment to ensure that the Group will become a significant
force in a sector of the property market in which the management team has
considerable experience. We continue to seek further acquisitions, both directly
and indirectly, through our JV.

                                                               MICHAEL KINGSHOTT
                                                                        Chairman



                                                             17th September 2007






CONSOLIDATED BALANCE SHEET 
AS AT 30 JUNE 2007

                                                                         30 June         30 June     31 December
                                                                            2007            2006           2006
                                                                     (Unaudited)     (Unaudited)      (Audited)
                                                                           £000            £000            £000

ASSETS
Non current assets
Investment property                                                       25,792          18,409          22,908
Property, plant & equipment                                                3,782           1,623           2,478
Goodwill                                                                   1,482           1,482           1,482
Available-for-sale investments                                                 -             374               -

                                                                          31,056          21,888          26,868
Current assets
Inventories                                                                   63              63              63
Trade and other receivables                                                1,554             762             817
Cash and cash equivalents                                                      -           1,657             335

                                                                           1,617           2,482           1,215

Total assets                                                              32,673          24,370          28,083

EQUITY

Capital and reserves attributable to

equity holders of the company
Called up share capital                                                    4,400           4,400           4,400
Share premium account                                                      4,194           4,190           4,194
Profit and loss account                                                  (1,846)         (2,368)         (1,940)

Total equity                                                               6,748           6,222           6,654

LIABILITIES

Non current liabilities
Long term borrowings                                                      21,250          15,250          18,500
Finance lease                                                                 51               -              63
Deferred tax                                                                 943             575             575

                                                                          22,244          15,825          19,452
Current liabilities
Trade and other payables                                                   2,576           2,118           1,977
Current income tax                                                             8             205               -
Bank overdraft                                                             1,097               -               -

                                                                           3,681           2,323           1,977

Total liabilities                                                         25,924          18,148          21,429

Total equity and liabilities                                              32,673          24,370          28,083



CONSOLIDATED INCOME STATEMENT
FOR THE SIX MONTHS ENDED 30 JUNE 2007

                                                                        30 June         30 June     31 December
                                                                           2007            2006           2006
                                                                     (Unaudited)     (Unaudited)      (Audited)

                                                                           £000            £000            £000

Turnover                                                                   3,134           2,313           5,273

Cost of Sales                                                            (2,067)         (1,433)         (3,244)

Gross Profit                                                               1,067             880           2,029

Net gain from revaluation of investment properties                           179               -             755
Administrative expenses                                                    (586)           (391)           (999)

Operating profit                                                             660             489           1,785

Finance costs                                                              (524)           (401)           (843)

Interest received                                                              -              13              28

Profit before income tax                                                     136             101             970

Income tax expense                                                          (42)            (25)           (304)

Profit for the period from continuing operations                              94               -             666

Loss for the period from discontinued operations                               -               -           (162)

Profit for the period                                                         94              76             504

Earnings per share:

Continued operations

Basic                                                                      0.11p           0.09p           0.76p

Diluted                                                                    0.11p           0.09p           0.76p

Including discontinued operations

Basic                                                                      0.11p           0.09p           0.57p

Diluted                                                                    0.11p           0.09p           0.57p






CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 
FOR THE SIX MONTHS ENDED 30 JUNE 2007

                                                             Attributable to equity holders

                                                                     of the company
                                                        Share        Share      Retained       Total
                                                      Capital      Premium      Earnings      Equity
                                                        £000         £000          £000        £000

Balance at 1 January 2006                               4,400        4,190       (2,444)       6,146

Profit for the period                                       -            -           504         504
Grant of employee share options                             -            4             -           4

Balance at 31 December 2006                             4,400        4,194       (1,940)       6,654

Balance at 1 January 2007                               4,400        4,194       (1,940)       6,654

Profit for the period                                       -            -            94          94

Balance at 30 June 2007                                 4,400        4,194       (1,846)       6,748





CONSOLIDATED CASH FLOW STATEMENT 
FOR THE SIX MONTHS ENDED 30 JUNE 2007

                                                                          30  June        30  June      31 December
                                                                             2007            2006            2006
                                                                       (Unaudited)     (Unaudited)       (Audited)
                                                                             £000            £000             £000

Profit from operations                                                         660             489            1,785


Adjustment for :
Depreciation of plant and equipment                                            192             119              230
Revaluation of investment properties                                         (179)               -            (755)
Amortisation of Share Options                                                    -               -                4

Operating cash flow before movement in working capital

                                                                               673             608            1,264

Increase in inventories                                                          -               -                -
Decrease/(Increase) in receivables                                             174             254              119
(Increase)/Decrease in other current assets                                  (911)           (196)            (116)
Increase/(Decrease) in payables                                                557             716              349

Cash generated from operations                                                 492           1,382            1,616

Interest Paid                                                                (463)           (833)          (1,219)

Net cash from operating activities                                              28             549              397

Cash flows from investing activities
Interest received                                                                -              13               28
Purchase of investment properties                                          (2,704)         (1,465)          (5,209)
Purchases of plant and equipment                                           (1,496)           (452)          (1,349)
                                                                                                            (6,530)

Proceeds received from available-for-sale investments                           -                -              212
(discontinued operations)

Net cash (used in) investment activities                                  (4,200)          (1,904)          (6,318)

        Cash flows from  financing activities
        New bank loans issued                                               2,750            1,250            4,500
        Payments under finance lease                                         (11)                -              (6)

        Net cash from financing activities                                  2,739            1,250            4,494

        Net (decrease) in cash and cash equivalents                       (1,433)            (105)          (1,427)

        Cash and cash equivalents at the beginning of the                     335            1,762            1,762
        year

        Cash and cash equivalents                                         (1,097)            1,657              335

        Bank balances and cash                                            (1,097)            1,657              335








NOTES TO THE PRELIMINARY RESULTS FOR THE SIX MONTHS ENDED 30 JUNE 2007



1.      Basis of preparation

The unaudited interim financial information has been prepared in accordance with
International Accounting and Financial Reporting Standards (IFRS).  The
financial information in this report for the six months ended 30 June 2007 does
not constitute statutory accounts as defined in section 240 of the companies Act
1985.  The financial information for the year ended 31 December 2006, has been
extracted from the statutory accounts at that date, which have been delivered to
the Registrar of Companies. The auditors report on those accounts was
unqualified and did not contain a statement under section 237(2) or section 237
(3) of the Companies Act 1985.



2.      Revenue is derived from the Group's serviced office business.


3.      Earnings per share                                           June 2007          June 2006         December 2006
                                                                       (Unaudited)        (Unaudited)       (Audited)
                                                                          £000               £000                  £000

Weighted average number of shares in issue (thousands)                   88,006             86,425                88,006

Continuing operations
Profit attributable to equity holders of the company                         94                 76                   666

Basic earnings per share (pence)                                           0.11               0.09                  0.76

Including discontinued operations
Profit attributable to equity holders of the company                         94                 76                   504

Basic earnings per share (pence)                                           0.11               0.09                  0.57


There is no difference between the basic and diluted earnings per share



4.      Income tax expense
                                                                     June 2007          June 2006         December 2006
                                                                    (Unaudited)        (Unaudited)             (Audited)
                                                                       £000               £000                   £000
Current corporation tax                                                 (12)                 25                  (10)
Deferred tax                                                             54                  -                   314
                                                                         42                 25                   304


5.      This financial information was approved by the Board on 17th September 2007.



6.      Copies of this interim report are being sent to all of the Company's
shareholders.  Further copies can be obtained from the Company's registered
office at Fleet House, 8 - 12 New Bridge Street, London, EC4V 6AL.




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