Imagelinx Final Results

Date : 03/24/2009 @ 3:00AM
Source : UK Regulatory (RNS and others)
Stock : Imagelinx Plc (ILI)
Quote : 3.875  0.0 (0.00%) @ 2:54AM
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Imagelinx Final Results

 
TIDMILI 
 
RNS Number : 3366P 
Imagelinx PLC 
24 March 2009 
 
? 
Imagelinx Plc 
Final results for the year ended 31 December 2008 
Group Highlights 
 
 
  *  Sales growth of 23% on prior year as a result of Brandmark Digital Limited 
  acquisition, Hills and Novartis contributing in 2008. 
 
 
 
  *  Operating profit before intangible assets amortisation, exceptional items, 
  depreciation and share based payments was GBP971,000 compared to a loss of 
  GBP224,000 in 2007. 
 
 
 
  *  Second half 2008 profit of GBP0.4m before exceptional items and intangible 
  assets amortisation compared with GBP0.1m in first half of 2008. 
 
 
 
  *  GBP4.6m exceptional gain to income statement as a result of the Pensions 
  Regulator granting clearance for Imagelinx plc to put its dormant subsidiary 
  holding the 'Crabtree Pension Scheme' into voluntary liquidation. 
 
 
 
  *  Productivity based on sales per head increased by 19% on prior year. 
 
 
 
  *  New clients won in 2008 have begun contributing strongly to 2009 revenues. 
 
 
 
 
 
 
 
+--------------------------------------------------------+----------+--------+ 
| Group Results Highlights - GBP millions                |    2008  |  2007  | 
+--------------------------------------------------------+----------+--------+ 
| Sales                                                  |      9.2 |    7.5 | 
+--------------------------------------------------------+----------+--------+ 
| Operating profit/(loss) before operating exceptional   |      0.5 |  (0.8) | 
| items and intangible assets amortisation               |          |        | 
+--------------------------------------------------------+----------+--------+ 
| Other operating exceptional items                      |    (0.3) |  (0.1) | 
+--------------------------------------------------------+----------+--------+ 
| Intangible assets amortisation                         |    (0.2) |  (0.2) | 
+--------------------------------------------------------+----------+--------+ 
| Gain on pension scheme                                 |      4.6 |      - | 
+--------------------------------------------------------+----------+--------+ 
| Operating profit/(loss)                                |      4.6 |  (1.1) | 
+--------------------------------------------------------+----------+--------+ 
| Net interest                                           |        - |      - | 
+--------------------------------------------------------+----------+--------+ 
| Profit/(loss) before tax                               |      4.6 |  (1.1) | 
+--------------------------------------------------------+----------+--------+ 
 
 
 
 
Chairman's statement 
 
 
"Imagelinx has returned to operating profitability in 2008 and the company is 
still growing by winning new clients and by acquiring competitors. We believe 
that the current economic climate supports both these lines of growth.  This is 
because consumer goods companies have become keener to outsource packaging 
graphics processes. At the same time, local competitors are likely to suffer 
from pressure on both volumes and pricing without offering sufficient scale and 
productivity. We are therefore more confident about the year ahead. Once again, 
I would like to express the Board's gratitude to clients and shareholders for 
their continued support and to employees for their dedication to the success of 
the group." 
 
The full announcement follows. 
 
 
 
 
Enquiries 
 
 
Imagelinx plc 
Albert Klein, Executive Chairman   Tel: +44 7801 910920 
Alistair Rae, Chief Executive          Tel: +44 7736 883934 
 
 
Seymour Pierce Limited 
Sarah Jacobs                           Tel: +44 20 7107 8000 
 
 
 
 
 
 
Editors Note: 
 
 
Imagelinx plc is a global provider of graphic brand management services. 
 
 
It has operations in UK and USA, offices in France and Germany and is quoted 
on the Alternative Investment Market in London. 
 
 
 
BUSINESS REVIEW 
 
 
2008 has been a landmark year for the Imagelinx group, marking as it does its 
return to profitability and also the elimination of the GBP5.1m pension fund 
deficit relating to a former business. 
 
 
Group financial performance 
 
 
The operating profit for the year was GBP10,000 (2007: loss of GBP1,149,000) and 
the operating profit before intangible assets amortisation and exceptional items 
was GBP461,000 compared to a loss in 2007 of GBP830,000. Before a share based 
payments charge of GBP104,000 which for 2009 is forecast to be only GBP20,000, 
the profit was GBP565,000. The group has benefited from a further reduction in 
costs, the acquisition in February 2008 of the business and assets of Brandmark 
Digital Limited, additional revenue from clients won in both 2007 and 2008 and 
from the depreciation of sterling against both the dollar and the euro. 
Operating profit before intangible assets amortisation, exceptional items, 
depreciation and share based payments (EBITDA) was GBP971,000 compared to a loss 
of GBP224,000 in 2007. 
 
 
Revenue grew from GBP7.5m in 2007 to GBP9.2m in 2008. Some GBP400,000 of this 
increase was due to two new clients who awarded us their business in 2007 but 
where we only saw material revenue come through in 2008. The acquisition of 
Brandmark Digital Limited in Scotland in February of 2008 contributed GBP1.1m of 
the growth with the rest coming through an improvement in exchange rates as 
sterling weakened throughout the year. 
 
 
Our total cost base rose from GBP8.4m in 2007 to GBP9.0m in 2008, but after 
deducting the costs of the new business in Scotland, the existing business saw a 
reduction in costs of GBP540,000. Moreover, this reduction was entirely in 
overheads rather than in cost of sales. In constant currency terms, the 
reduction in costs would have been a further GBP200,000. 
 
 
Other operating expenses of GBP451,000 (2007: GBP319,000) consist of the annual 
amortisation of intangible assets of GBP198,000 and redundancy costs of 
GBP253,000. 
 
 
Basic earnings per share, which includes the gain on the elimination of the 
Crabtree Pension Scheme was 1.58p. (2007: 0.40p loss). Earnings per share, 
before intangible assets amortisation and exceptional items was 0.16p compared 
to a comparable loss of 0.29p in 2007. 
 
 
As announced on 6 August 2008 and also included in the interim results of the 
group for the six months to 30 June 2008, the group entered into an arrangement 
with The Pensions Regulator and the Pension Protection Fund ("PPF") that 
Imagelinx plc would make a final payment of GBP400,000 to the PPF in respect of 
the Crabtree Pension Scheme with a view to the PPF taking this scheme into the 
Fund. As the deficit as at 31 December 2007 was GBP5.1m, this transaction has 
given rise to an exceptional gain of GBP4.6m after allowing for the payment of 
GBP400,000 and related fees. As a result of this transaction, the shareholders 
funds have risen to GBP6.8m from GBP2.1m and a major obstacle to the group's 
development and what would have been a major demand on the group's cashflow has 
been removed. 
 
 
Business developments 
 
 
As noted in last year's annual report, we purchased the business and assets of 
Brandmark Digital Limited near Glasgow from its administrators in February 2008. 
The total acquisition cost, including fees was GBP50,000 and the business, 
renamed Brandmark Digital Limited, has produced revenue and net operating 
profits of GBP1.1m and GBP0.1m respectively in the eleven months of this year 
that it has been operating. It has renewed its business with its most important 
customer for three years and as we build up the sale of flexo plates to existing 
group customers and have also enhanced our sales efforts in the region, we 
expect further growth in the current year. The principal activity of this 
business is supporting the printing industry mainly in Scotland with flexo 
plates, in addition to its artwork and reproduction pre-press activities. 
 
 
The group has been successful in re-tendering all of its work with its major 
customer in the USA and Europe and also it was confirmed early in 2009 that we 
had been re-awarded all our existing work for another major USA based customer. 
We have been awarded considerable extra lines of business by a number of 
customers and an announcement was made early in January 2009 in this respect. In 
summary, Tecnolink Limited's major customer awarded it all its Russian and 
Eastern European business, another former printing client returned to us and has 
awarded us their pre-press and flexo plate-making business and another client 
awarded us their Africa business. We have also benefited from the takeover by 
one of our clients of one of its competitors, which has meant additional work, 
in the form of their recently acquired brands being allocated to us. In 
addition, one of our major clients awarded us substantial extra business and we 
expect to see a full year benefit of these awards in 2009. 
 
 
Our creative work continues to grow, albeit from a small base and we have 
widened the services we offer to our clients by providing artwork planners or 
project managers to clients. The role of such persons is crucial in managing the 
process from design through to print for new products or new designs and 
improves the communication between the client and the pre-press supplier. Our IT 
subsidiary, ITlinx GmbH has also completed development of a new data collection 
management tool. Combined with the role of artwork planner, this tool can 
automate what is often the most time-consuming aspect of amending or releasing a 
new artwork which is the collation of the text and then controlling the 
translation of the text into the many different languages required for local 
regional variations. We have begun marketing this system to clients and it is 
generating considerable interest. 
 
 
Outlook 
 
 
2009 has started well and in line with our expectations. The global economic 
slowdown has not so far had a discernible impact on consumer goods' companies 
need to continue to achieve differentiation on the shelf but no-one can predict 
the likely level of spend throughout this year by the industry. Ours has always 
been a difficult industry to forecast but we remain optimistic at present that 
we will see further progress for the business in 2009. 
 
 
 
CONSOLIDATED INCOME STATEMENT 
 
For the year ended 31 December 2008 
 
 
+-----------------------------------+-------+------------+------------+-------------+ 
|                                   | Notes |            |         31 |          31 | 
|                                   |       |            |   December |    December | 
+-----------------------------------+-------+------------+------------+-------------+ 
|                                   |       |            |       2008 |        2007 | 
+-----------------------------------+-------+------------+------------+-------------+ 
|                                   |       |            |    GBP'000 |     GBP'000 | 
+-----------------------------------+-------+------------+------------+-------------+ 
|                                   |       |            |            |             | 
+-----------------------------------+-------+------------+------------+-------------+ 
| Revenue                           |       |            |      9,246 |    7,525    | 
+-----------------------------------+-------+------------+------------+-------------+ 
| Cost of sales                     |       |            |    (4,980) |     (4,093) | 
+-----------------------------------+-------+------------+------------+-------------+ 
|                                   |       |            | __________ | ___________ | 
+-----------------------------------+-------+------------+------------+-------------+ 
| GROSS PROFIT                      |       |            |      4,266 |       3,432 | 
+-----------------------------------+-------+------------+------------+-------------+ 
|                                   |       |            |            |             | 
+-----------------------------------+-------+------------+------------+-------------+ 
| Other operating income            |       |            |        110 |          47 | 
+-----------------------------------+-------+------------+------------+-------------+ 
| Administration expenses           |       |            |    (3,915) |     (4,309) | 
+-----------------------------------+-------+------------+------------+-------------+ 
| Other operating expenses          |       |            |      (451) |       (319) | 
+-----------------------------------+-------+------------+------------+-------------+ 
|                                   |       |            | __________ | ___________ | 
+-----------------------------------+-------+------------+------------+-------------+ 
| OPERATING RESULT BEFORE           |       |            |         10 |     (1,149) | 
| EXCEPTIONAL GAIN                  |       |            |            |             | 
+-----------------------------------+-------+------------+------------+-------------+ 
|                                   |       |            |            |             | 
+-----------------------------------+-------+------------+------------+-------------+ 
| Exceptional gain relating to      |       |            |      4,600 |           - | 
| pension scheme                    |       |            |            |             | 
+-----------------------------------+-------+------------+------------+-------------+ 
|                                   |       |            | __________ | ___________ | 
+-----------------------------------+-------+------------+------------+-------------+ 
| OPERATING RESULT                  |       |            |      4,610 |     (1,149) | 
+-----------------------------------+-------+------------+------------+-------------+ 
|                                   |       |            |            |             | 
+-----------------------------------+-------+------------+------------+-------------+ 
| Finance income                    |       |            |          8 |          31 | 
+-----------------------------------+-------+------------+------------+-------------+ 
| Finance costs                     |       |            |       (35) |        (48) | 
+-----------------------------------+-------+------------+------------+-------------+ 
|                                   |       |            | __________ | ___________ | 
+-----------------------------------+-------+------------+------------+-------------+ 
| PROFIT/(LOSS) BEFORE TAX          |       |            |      4,583 |     (1,166) | 
+-----------------------------------+-------+------------+------------+-------------+ 
|                                   |       |            |            |             | 
+-----------------------------------+-------+------------+------------+-------------+ 
| Tax (expense)/income              |       |            |       (17) |          12 | 
+-----------------------------------+-------+------------+------------+-------------+ 
|                                   |       |            | __________ | ___________ | 
+-----------------------------------+-------+------------+------------+-------------+ 
| PROFIT/(LOSS) AFTER TAX           |       |            |      4,566 |     (1,154) | 
|                                   |       |            |            |             | 
+-----------------------------------+-------+------------+------------+-------------+ 
|                                   |       |            | __________ | ___________ | 
+-----------------------------------+-------+------------+------------+-------------+ 
| Earnings/(loss) per share from    |       |            |            |             | 
| total and continuing operations   |       |            |            |             | 
+-----------------------------------+-------+------------+------------+-------------+ 
| Basic                             |       |            |      1.58p |     (0.40p) | 
+-----------------------------------+-------+------------+------------+-------------+ 
| Diluted                           |       |            |      1.49p |     (0.40p) | 
+-----------------------------------+-------+------------+------------+-------------+ 
|                                   |       |            | __________ | ___________ | 
+-----------------------------------+-------+------------+------------+-------------+ 
 
 
 
 
CONSOLIDATED STATEMENT OF RECOGNISED INCOME AND EXPENDITURE 
 
For the year ended 31 December 2008 
 
 
+-----------------------------------+------+------------+-------------+-------------+ 
|                                   |      |            |          31 |          31 | 
|                                   |      |            |    December |    December | 
+-----------------------------------+------+------------+-------------+-------------+ 
|                                   |      |            |        2008 |        2007 | 
+-----------------------------------+------+------------+-------------+-------------+ 
|                                   |      |            |     GBP'000 |     GBP'000 | 
+-----------------------------------+------+------------+-------------+-------------+ 
|                                   |      |            |             |             | 
+-----------------------------------+------+------------+-------------+-------------+ 
| Actuarial losses on defined       |      |            |           - |        (67) | 
| benefit pension scheme            |      |            |             |             | 
+-----------------------------------+------+------------+-------------+-------------+ 
| Exchange differences on           |      |            |         (2) |           4 | 
| translation of foreign operations |      |            |             |             | 
+-----------------------------------+------+------------+-------------+-------------+ 
|                                   |      |            |   _________ | ___________ | 
+-----------------------------------+------+------------+-------------+-------------+ 
| NET INCOME RECOGNISED DIRECTLY TO |      |            |         (2) |        (63) | 
| EQUITY                            |      |            |             |             | 
+-----------------------------------+------+------------+-------------+-------------+ 
| Profit/(loss) for the period      |      |            |       4,566 |     (1,154) | 
+-----------------------------------+------+------------+-------------+-------------+ 
|                                   |      |            |   _________ | ___________ | 
+-----------------------------------+------+------------+-------------+-------------+ 
| Total recognised income and       |      |            |       4,564 |     (1,217) | 
| expense for the period            |      |            |             |             | 
+-----------------------------------+------+------------+-------------+-------------+ 
|                                   |      |            | ___________ | ___________ | 
+-----------------------------------+------+------------+-------------+-------------+ 
|                                   |      |            |             |             | 
+-----------------------------------+------+------------+-------------+-------------+ 
|                                   |      |            |             |             | 
+-----------------------------------+------+------------+-------------+-------------+ 
 
 
CONSOLIDATED BALANCE SHEET 
 
For the year ended 31 December 2008 
 
 
+-----------------------------------------+------------+------------+------------+ 
|                                         |            |            |            | 
+-----------------------------------------+------------+------------+------------+ 
|                                         |            |         31 |         31 | 
|                                         |            |   December |   December | 
+-----------------------------------------+------------+------------+------------+ 
|                                         |            |       2008 |       2007 | 
+-----------------------------------------+------------+------------+------------+ 
|                                         |            |    GBP'000 |    GBP'000 | 
+-----------------------------------------+------------+------------+------------+ 
| NON-CURRENT ASSETS                      |            |            |            | 
+-----------------------------------------+------------+------------+------------+ 
| Goodwill                                |            |      4,384 |      4,384 | 
+-----------------------------------------+------------+------------+------------+ 
| Other intangible assets                 |            |        591 |        789 | 
+-----------------------------------------+------------+------------+------------+ 
| Property, plant and equipment           |            |        950 |      1,166 | 
+-----------------------------------------+------------+------------+------------+ 
|                                         |            |  _________ |  _________ | 
+-----------------------------------------+------------+------------+------------+ 
|                                         |            |      5,925 |      6,339 | 
+-----------------------------------------+------------+------------+------------+ 
| CURRENT ASSETS                          |            |            |            | 
+-----------------------------------------+------------+------------+------------+ 
| Inventories                             |            |         62 |         39 | 
+-----------------------------------------+------------+------------+------------+ 
| Trade and other receivables             |            |      2,953 |      1,691 | 
+-----------------------------------------+------------+------------+------------+ 
| Cash and cash equivalents               |            |        296 |        533 | 
+-----------------------------------------+------------+------------+------------+ 
|                                         |            |  _________ |  _________ | 
+-----------------------------------------+------------+------------+------------+ 
|                                         |            |      3,311 |      2,263 | 
+-----------------------------------------+------------+------------+------------+ 
|                                         |            |  _________ |  _________ | 
+-----------------------------------------+------------+------------+------------+ 
| TOTAL ASSETS                            |            |      9,236 |      8,602 | 
+-----------------------------------------+------------+------------+------------+ 
|                                         |            |            |            | 
+-----------------------------------------+------------+------------+------------+ 
| CURRENT LIABILITIES                     |            |            |            | 
+-----------------------------------------+------------+------------+------------+ 
| Trade and other payables                |            |    (1,461) |      (993) | 
+-----------------------------------------+------------+------------+------------+ 
| Obligations under finance leases        |            |       (89) |      (142) | 
+-----------------------------------------+------------+------------+------------+ 
| Bank overdrafts and loans               |            |      (663) |        (5) | 
+-----------------------------------------+------------+------------+------------+ 
| Loan notes                              |            |      (185) |      (200) | 
+-----------------------------------------+------------+------------+------------+ 
|                                         |            |  _________ |  _________ | 
+-----------------------------------------+------------+------------+------------+ 
|                                         |            |    (2,398) |    (1,340) | 
+-----------------------------------------+------------+------------+------------+ 
| NON-CURRENT LIABILITIES                 |            |            |            | 
+-----------------------------------------+------------+------------+------------+ 
| Retirement benefit obligations          |            |          - |    (5,102) | 
+-----------------------------------------+------------+------------+------------+ 
| Obligations under finance leases        |            |       (15) |       (20) | 
+-----------------------------------------+------------+------------+------------+ 
| Other payables                          |            |       (15) |          - | 
+-----------------------------------------+------------+------------+------------+ 
|                                         |            |  _________ |  _________ | 
+-----------------------------------------+------------+------------+------------+ 
|                                         |            |       (30) |    (5,122) | 
+-----------------------------------------+------------+------------+------------+ 
| TOTAL LIABILITiES                       |            |    (2,428) |    (6,462) | 
+-----------------------------------------+------------+------------+------------+ 
|                                         |            |  _________ |  _________ | 
+-----------------------------------------+------------+------------+------------+ 
| NET ASSETS                              |            |      6,808 |      2,140 | 
+-----------------------------------------+------------+------------+------------+ 
|                                         |            |  _________ |  _________ | 
+-----------------------------------------+------------+------------+------------+ 
 
 
 
 
CONSOLIDATED CASH FLOW STATEMENT 
 
For the year ended 31 December 2008 
 
 
 
 
+--------------------------------------------------+--+--------------+------------+ 
|                                                  |  |  31 December |         31 | 
|                                                  |  |              |   December | 
+--------------------------------------------------+--+--------------+------------+ 
|                                                  |  |         2008 |       2007 | 
+--------------------------------------------------+--+--------------+------------+ 
|                                                  |  |      GBP'000 |    GBP'000 | 
+--------------------------------------------------+--+--------------+------------+ 
| Operating activities:                            |  |              |            | 
+--------------------------------------------------+--+--------------+------------+ 
| Operating profit/(loss)                          |  |        4,610 |    (1,149) | 
+--------------------------------------------------+--+--------------+------------+ 
| Exceptional gain relating to Pension Scheme      |  |      (4,600) |          - | 
+--------------------------------------------------+--+--------------+------------+ 
|                                                  |  |    _________ |  _________ | 
+--------------------------------------------------+--+--------------+------------+ 
| Operating result                                 |  |           10 |    (1,149) | 
+--------------------------------------------------+--+--------------+------------+ 
| Adjustment to reconcile loss before tax to net   |  |              |            | 
| cash flows:                                      |  |              |            | 
+--------------------------------------------------+--+--------------+------------+ 
| Non-cash                                         |  |              |            | 
+--------------------------------------------------+--+--------------+------------+ 
| Depreciation of property plant and equipment     |  |          406 |        474 | 
+--------------------------------------------------+--+--------------+------------+ 
| Amortisation of intangible assets                |  |          198 |        198 | 
+--------------------------------------------------+--+--------------+------------+ 
| Share-based payments                             |  |          104 |        132 | 
+--------------------------------------------------+--+--------------+------------+ 
| Profit on disposal of tangible fixed assets      |  |         (10) |        (3) | 
+--------------------------------------------------+--+--------------+------------+ 
| Working capital adjustments                      |  |              |            | 
+--------------------------------------------------+--+--------------+------------+ 
| (Increase)/decrease in trade and other           |  |      (1,262) |        465 | 
| receivables                                      |  |              |            | 
+--------------------------------------------------+--+--------------+------------+ 
| (Increase)/decrease in inventories               |  |         (23) |         22 | 
+--------------------------------------------------+--+--------------+------------+ 
| Increase/(decrease) in trade and other payables  |  |          483 |      (728) | 
+--------------------------------------------------+--+--------------+------------+ 
| Exchange adjustment                              |  |        (110) |        (6) | 
+--------------------------------------------------+--+--------------+------------+ 
| Employers' pension contribution                  |  |            - |      (120) | 
+--------------------------------------------------+--+--------------+------------+ 
| Income tax (paid)/received                       |  |         (17) |         12 | 
+--------------------------------------------------+--+--------------+------------+ 
|                                                  |  |    _________ |  _________ | 
+--------------------------------------------------+--+--------------+------------+ 
| NET CASH from operating activities               |  |        (221) |      (703) | 
+--------------------------------------------------+--+--------------+------------+ 
|                                                  |  |    _________ |  _________ | 
+--------------------------------------------------+--+--------------+------------+ 
| Investing activities                             |  |              |            | 
+--------------------------------------------------+--+--------------+------------+ 
| Interest received                                |  |            8 |         12 | 
+--------------------------------------------------+--+--------------+------------+ 
| Purchases of property, plant and equipment       |  |        (149) |       (73) | 
+--------------------------------------------------+--+--------------+------------+ 
| Proceeds from sale of property, plant and        |  |           26 |          3 | 
| equipment                                        |  |              |            | 
+--------------------------------------------------+--+--------------+------------+ 
| Payments to pension scheme including expenses    |  |        (502) |          - | 
+--------------------------------------------------+--+--------------+------------+ 
|                                                  |  |    _________ |  _________ | 
+--------------------------------------------------+--+--------------+------------+ 
| Net cash used in investing activities            |  |        (617) |       (58) | 
+--------------------------------------------------+--+--------------+------------+ 
|                                                  |  |    _________ |  _________ | 
+--------------------------------------------------+--+--------------+------------+ 
| Financing activities                             |  |              |            | 
+--------------------------------------------------+--+--------------+------------+ 
| Interest paid                                    |  |         (19) |       (48) | 
+--------------------------------------------------+--+--------------+------------+ 
| Payment of finance lease liabilities             |  |         (97) |      (152) | 
+--------------------------------------------------+--+--------------+------------+ 
| Repayment of loans                               |  |        (200) |          - | 
+--------------------------------------------------+--+--------------+------------+ 
| New loans                                        |  |          185 |          - | 
+--------------------------------------------------+--+--------------+------------+ 
|                                                  |  |    _________ |  _________ | 
+--------------------------------------------------+--+--------------+------------+ 
| Net cash flows used in financing activities      |  |        (131) |      (200) | 
+--------------------------------------------------+--+--------------+------------+ 
|                                                  |  |    _________ |  _________ | 
+--------------------------------------------------+--+--------------+------------+ 
| Net DECREASE in cash and cash equivalents        |  |        (969) |      (961) | 
+--------------------------------------------------+--+--------------+------------+ 
| Cash and cash equivalents at 1 january           |  |          528 |      1,479 | 
+--------------------------------------------------+--+--------------+------------+ 
| Net foreign exchange difference                  |  |           74 |         10 | 
+--------------------------------------------------+--+--------------+------------+ 
|                                                  |  |    _________ |  _________ | 
+--------------------------------------------------+--+--------------+------------+ 
| Cash and cash equivalents at 31 december         |  |        (367) |        528 | 
+--------------------------------------------------+--+--------------+------------+ 
|                                                  |  |    _________ |  _________ | 
+--------------------------------------------------+--+--------------+------------+ 
 
 
 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
For the year ended 31 December 2008 
 
1. Accounting policies 
 
 
Basis of preparation 
 
 
The financial information set out above does not constitute the 
company's statutory accounts within the meaning of section 240 of the Companies 
Act 1985 for the years ended 31 December 2008 or 2007, but is derived from 
those accounts. 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 auditor has reported on those accounts; their 
reports were unqualified and did not contain statements under the Companies Act 
1985, s237(2) or (3). 
 
 
The preliminary announcement has been prepared in accordance with the 
International Financial Reporting Standards as issued by the IASB as adopted by 
the European Union (IFRSs). 
 
 
The financial statements have been prepared under the historical cost convention 
except that they have been modified to include the valuation of certain 
financial assets and liabilities. 
 
 
The directors continually monitor the financial position of the Group, taking 
into account the latest forecasts of future cash flows and analyses of these 
forecasts, sensitised in respect of the key uncertainties facing the Group's 
ability to generate cash. The directors consider that the Group's ability to 
continue as a going concern is dependant on the timing of actual versus targeted 
sales in Imagelinx while it is building up the client base for its services and 
that such uncertainties have increased given the deterioration in the global 
economic climate. 
 
 
The Group has adopted the accounting policies most appropriate to 
its circumstances for the purposes of giving a true and fair view. 
 
 
2. Post balance sheet events 
On 16 January 2009 the company granted options over 15,000,000 ordinary shares 
including the grant of 3,000,000 shares to Alistair Rae, 2,500,000 to Albert 
Klein and 1,250,000 to David Straker-Smith, representing 1.04% and 0.86% of the 
shares in issue. All of the 13,750,000 options are granted with an exercise 
price of 5p. The options issued under the Share Incentive Plan in October 2005 
have been cancelled. 
At an EGM on 9 February 2009, a resolution was passed to implement a capital 
reorganization to reduce the nominal value of existing Ordinary Shares to below 
the recent trading price thus enabling the Company, should the directors 
consider this appropriate, to issue New Ordinary Shares. Every existing share 
with a nominal value of 5p was sub-divided into one New Ordinary Share of 0.1p 
each and one deferred share of 4.9p each.. 
The rights attaching to the new ordinary shares are set out in the new Articles, 
the adoption of which was passed at the EGM on 9 February 2009. 
 
 
 
This information is provided by RNS 
            The company news service from the London Stock Exchange 
   END 
 
 FR BRGDXCSDGGCX 
 
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