Half-yearly Report (Kryso Resources)

Date : 07/31/2008 @ 10:07AM
Source : UK Regulatory (RNS and others)
Stock : Kryso Resources Plc (KYS)
Quote : 3.625  0.0 (0.00%) @ 2:51AM
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Half-yearly Report (Kryso Resources)

    KRYSO RESOURCES PLC                              

                      Company Registration Number 0519050                      

          Interim Results for the six-month period ended 30 June 2008          

                                   AIM: KYS                                    

31 July 2008

Chairman's Statement

I am pleased to report that since my last Chairman's statement on 26 June 2008,
Kryso Resources plc has received further very encouraging results from its
resource development programme at the Pakrut gold project (`Pakrut') and from
its initial exploration drilling at the Hukas nickel-copper project (`Hukas').

The projects, which are both located in Tajikistan, continue to reward the
Company's investment in them, while Tajikistan remains one of the most
attractive operating environments in Central Asia. There appears considerable
interest from Russian, Chinese and international companies to invest in the
country.

At Pakrut, the recent highlight has been the exceptional drill intersection in
Ore Zone 1 of 123.7m @ 6.14g/t Au which includes 86m @ 8.48g/t; the true
thickness of this intersection is over 70m.

This result, from drilling between 100-200m below the existing adit level,
further supports the interpreted trend of the mineralization, which is still
open at depth and to the east and north. The results from this hole demonstrate
that the grade and width of the resource is increasing with depth. These
results, together with other results expected from further drill hole samples
recently sent abroad for fire assaying, will be used to update the existing
1.05Moz JORC-compliant resource later this year.

In addition a new ore zone (Ore Zone 7) to the south-east of Ore Zone 1 has
been confirmed with the completion of the first drill hole at this location.
Further drilling from surface will investigate the extent of this new zone and
adjacent zones.

Kryso has now successfully completed the geotechnical drilling programme
designed to test the proposed open pit and tailings dam. The Company's drill
rigs will now be utilized to test the deeper extensions of the Pakrut
mineralization and these results will be announced over the coming months

At Hukas, drilling has commenced at the southern margin of the 900m-long TEM
(transient electromagnetic anomaly). The first drill hole has intersected
sulphide mineralization, which is extremely encouraging as the Company has
still 900m of the anomaly to test and the anomaly is still open to the North.

A contractor's drill rig has also intersected sulphide mineralization 400m to
the east of the exposed isolated mineralised Hukas lens which returned average
grades of 2.86% nickel, 1.26% copper, 0.83% cobalt and 2.3g/t platinum group
metals; this drilling was carried out to confirm historic Soviet drilling.
Although this area was covered by last year's geophysical survey, no anomaly
was identified at this location, even though historical drilling as well as the
Company's drilling now confirms that sulphide mineralization exists. Plans are
now underway to further test the surrounding area for further mineralization
and to try to identify further anomalies to those that were not picked up
previously in the recent geophysical survey.

The amount spent on development work and capitalised during the six months
ended 30 June 2008 has doubled compared to the six-month period January to June
2007. The amount capitalised during the current six month period was
US$1,727,000.

Administration expenditure has increased by US$14,000 during the six-month
period compared to the six-month period January to June 2007, however the
overall loss has increased from US$315,000 to US$409,000. The increased loss is
due to decreased interest revenue from funds on deposit and an exchange loss
due to movements in exchange rates.

In April 2008, Kryso Resources plc received a convertible loan of £500,000 from
Great Basin Gold Limited, a Canadian Company which is listed on the Toronto
Stock Exchange (TSX) under the symbol GBG, who are our largest shareholder
currently owning 15% of the company. Full details were announced on 25 April
2008.

Lastly I would like to thank shareholders for their ongoing support.

Dr. Trevor Davenport

Chairman


KRYSO RESOURCES PLC CONSOLIDATED UNAUDITED INCOME STATEMENT
FOR THE SIX MONTHS ENDED 30 JUNE 2008

                                                                                              
               Audited
                                                                                              
            Year ended
                                                                           Six months to Six
months to    31 December
                                                                            30 June 2008  30
June 2007           2007
                                                                  Note           US$'000      
US$'000        US$'000

Group Revenue                                                                        -        
    -             -

Cost of sales                                                                        -        
    -             -

Gross Profit                                                                         -        
    -            -

Administrative expenses                                                            (401)      
   (387)          (993)

Exceptional (Loss)/gain on foreign exchange                                         (30)      
     31             52

Operating Loss                                                                     (431)      
   (356)          (941)

Finance income                                                                       22       
     41             71

Loss on Ordinary Activities before Taxation                         2              (409)      
   (315)          (870)

Tax on loss on ordinary activities                                                   -        
     -              -

Loss on Ordinary Activities after Taxation                                         (409)      
   (315)          (870)

Loss Per Share - basic and diluted                                              (0.0052)      
(0.0047)       (0.0125)


All of the activities of the Group are classed as continuing.


KRYSO RESOURCES PLC CONSOLIDATED UNAUDITED BALANCE SHEET
AS AT 30 JUNE 2008
                                                                                              
                Audited
                                                                                              
             Year ended
                                                                             Six months to 
Six months to  31 December
                                                                              30 June 2008  
30 June 2007         2007
                                                                                   US$'000    
   US$'000      US$'000

Non-current Assets
Intangible assets                                                                   11,849    
     8,508       10,122

Tangible assets                                                                        250    
       425          462

                                                                                    12,099    
     8,933       10,584


Current Assets
Inventories                                                                            714    
       393          621

Debtors                                                                                396    
       274          327

Cash and cash equivalents                                                              637    
      1,120       1,586

                                                                                    71,747    
      1,787       2,534

Current Liabilities                                                                 (1,418)   
       (83)        (281)

Net Current Assets                                                                     329    
      1,704       2,253


Total Assets less Current Liabilities                                               12,428    
     10,637      12,837

Equity
Called-up equity share capital                                                        1,481   
      1,227       1,481

Share premium account                                                                13,033   
     10,554      13,033

Retained earnings                                                                    (2,086)  
     (1,144)     (1,677)

Total Equity                                                                         12,428   
     10,637      12,837


KRYSO RESOURCES PLC CONSOLIDATED UNAUDITED CASH FLOW STATEMENT
FOR THE SIX MONTHS ENDED 30 JUNE 2008

                                                                                              
                Audited
                                                                                              
             Year ended
                                                                          Six months to   Six
months to    31 December
                                                                           30 June 2008    30
June 2007           2007
                                                                                US$'000       
 US$'000        US$'000

Net Cash Outflow from Operating Activities                                         (446)      
    (594)        (1,213)

Returns of Investments and Servicing of Finance
Interest received                                                                    22       
      41             71

Net Cash Inflow from Returns on Investments
and servicing of finance                                                             22       
      41             71

Capital Expenditure and Financial Investment
Payments to acquire intangible fixed assets                                      (1,516)      
    (790)        (2,187)

Payments to acquire tangible fixed assets                                            (7)      
     (30)          (311)

Net cash outflow from Investing Activities                                       (1,523)      
    (820)        (2,498)

Cash Outflow before Financing Activities                                         (1,947)      
  (1,373)        (3,640)


Financing

Issue of Equity Share Capital (Net of Issue Costs)                                   -        
      -           2,733
Receipt of Convertible Loan                                                         998       
      -              -

Net Cash Inflow from Financing Activities                                           998       
      -           2,733


Decrease in Cash and Cash Equivalents                                              (949)      
   (1,373)         (907)

Cash and cash equivalents at beginning of period                                  1,586       
    2,493         2,493


Cash and cash equivalents at end of period                                          637       
    1,120         1,586

Reconciliation of Operating Loss to Net Cash
Outflow from Operating Activities

Operating loss                                                                     (431)      
     (356)         (941)
Depreciation                                                                          8       
        5            32
Share based payments                                                                 -        
       -             22
Increase in inventories                                                             (93)      
     (169)         (397)
Increase in debtors                                                                 (69)      
      (38)          (91)
Increase/(decrease) in creditors                                                    139       
      (36)          162

Net Cash Outflow from Operating Activities                                         (446)      
     (594)       (1,213)



KRYSO RESOURCES PLC CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE SIX MONTHS ENDED 30 JUNE 2008

                                                                                Capital    
Share     Retained    Total
                                                                                         
premium     earnings   equity
                                                                                US$'000  
US$'000      US$'000  US$'000
Balance at 1 January 2007                                                         1,227   
10,554        (829)   10,952

Recognised income and expenses                                                      -        
-          (315)     (315)

Balance at 30 June 2007                                                           1,227   
10,554      (1,144)   10,637

Recognised income and expenses                                                      -        
-          (555)     (555)

Share based payment                                                                 -        
-            22        22

New Shares issued                                                                   254    
2,479           -     2,733

Balance at 31 December 2007                                                       1,481   
13,033      (1,677)   12,837

Recognised income and expenses                                                      -        -
          (409)    (409)

Balance at 30 June 2008                                                           1,481   
13,033      (2,086)  12,428


KRYSO RESOURCES PLC NOTES TO THE INTERIM FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED 30 JUNE 2008

1. Accounting Policies

Basis of Accounting

These unaudited interim financial statements were approved for issue by the
Kryso Resources plc Board of Directors on 31 July 2008.

This financial information has been prepared in accordance with the recognition
and measurement criteria of International Financial Reporting Standards (IFRS)
as adopted by the European Union and IFRIC Interpretations. The financial
information has been prepared under the historical cost convention. The annual
financial statements are prepared in accordance with IFRS as adopted by the
European Union. The same accounting policies are followed in the interim
financial information as applied in the Group's latest annual audited financial
statements.

As permitted, the Group has chosen not to adopt IAS 34 "Interim Financial
Statements" in preparing this interim financial information.

The Group has applied consistent accounting policies in preparing the
consolidated interim financial statements for the six months ended 30 June
2008, the comparative information for the six months ended 30 June 2007, and
the financial statements for the year ended 31 December 2007.

These interim results are unaudited and do not constitute statutory financial
statements as defined in section 240 of the Companies Act 1985.The functional
currency of the Group is US dollars and accordingly the amounts in the interim
results are denominated in that currency. The balance sheet rates of exchange
for the US dollar to UK Sterling were US$1.9954 to: £1.

The statutory financial statements for Kryso Resources plc for the year ended
31 December 2007 received an unqualified Auditors Report and have been filed
with the Registrar of Companies.

Basis of Consolidation

The consolidated interim results incorporate the interim results of the Company
and all Group undertakings. These are adjusted, where appropriate, to conform
to Group accounting policies. Acquisitions are accounted for under the
acquisition method and goodwill on consolidation is capitalised and the value
of this goodwill is reviewed on a periodic basis. The results of companies
acquired or disposed of are included in the Group income statement after or up
to the date that control passes respectively.

Exploration and Development expenditure

Exploration expenditure is written off in the year in which it is incurred.
When a decision is taken that a mining property becomes viable for commercial
production, all further pre-production development expenditure is capitalised.
Capitalisation of pre-production expenditure ceases when the mining property is
capable of commercial production.

Capitalised research and development expenditure is amortised upon commencement
of production using a suitable method based on the volumes of proved and
probable reserves of ore and are written off if the property is abandoned.

2. Operating Loss

Operating loss is stated after charging/(crediting):

                                                                                              
             Year ended
                                                                         Six months to    Six
months to    31 December
                                                                          30 June 2008     30
June 2007           2007
                                                                               US$'000        
 US$'000        US$'000

Depreciation of owned fixed assets                                                 218        
     206            450

Less transfer to exploration cost                                                 (210)       
    (201)          (418)

Auditors' remuneration - as auditors                                                 9        
       8             22

- non-audit services                                                                 2        
       2              2



For further information, please contact:

Vassilios Carellas/Craig Brown, Kryso Resources plc.
Tel: 020 7371 0600

Brett Miller/Roxane Marffy, Ruegg & Co Ltd.
Tel: 020 7584 3663

Richard Hail, Fox-Davies Capital Limited
Tel: 020 7936 5230

Christian Dennis, Orbis Equity Partners Limited
Tel: 01359 239 029

Background Information on Kryso Resources plc

Kryso Resources controls 100% of the exploration rights to the Pakrut gold
project, which lies within the highly prospective Tien-Shan gold belt. Kryso
also controls 100% of the exploration rights to the Hukas nickel-copper
project.

The Company is managed by a team with a proven track record of operating in
Tajikistan, which it considers to be among the most attractive operating
environments in Central Asia.

The main deposit at Pakrut currently has a JORC-compliant resource in excess of
one million ounces of gold and the Company aims to increase this resource with
a further update later this year. Drilling at Pakrut continues to return
exciting intersections, including 123.7m @ 6.14g/t, 42m @ 11.17g/t and 50m @
5.67g/t Au.

The Company envisages annual production for 2010 of 100,000 oz per annum from a
combined open pit and underground mine.

A geophysical survey over a large section of the Hukas nickel-copper project
has been completed, and a drill programme is currently underway.



END

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