Interim Results

Date : 09/22/2008 @ 2:00AM
Source : UK Regulatory (RNS & others)
Stock : Gable Holdings Inc (GAH)
Quote : 16.75  -0.25 (-1.47%) @ 7:35AM
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Interim Results

    RNS Number : 9025D
  Gable Holdings Inc
  22 September 2008
   

    RNS Announcement    

    GABLE HOLDINGS INC
    ("Gable" or "the Company" or "the Group")

    Unaudited Interim Results for the six months ended 30 June 2008

    Gable Holdings Inc (AIM: GAH), the European insurance company, announces its unaudited interim results for the six months ended 30 June
2008.

    Summary of the Period
    * Gross written premium of £3.5 million produces an earned premium of £2.9 million and net profit before tax of £0.5 million. 
    * New more cost effective reinsurance programme in place from 1st July 2008.
    * Net insurance margin has increased to 22.4% from 15.8% for the same period last year.
    * Earnings per share has increased from 0.35p to 0.43p.
    * GIAG's solvency position remains very strong and exceeds the requirement for its current and currently anticipated growth strategies.
    * GIAG has begun writing business in both France and Spain. 



    Comment and Outlook

    William Dewsall, Chief Executive, Gable Holdings Inc, said:

    "Gable is in a strong position to carry on its philosophy of writing profitable business within the UK against what is proving to be a
harsh economic climate. The Company has taken this same underwriting philosophy into new European markets and is confident of achieving its
objectives even in these difficult times." 

    Enquiries:

    William Dewsall, Chief Executive
    Gable Holdings Inc                                          tel: +44(0)20 7337 7460

    Chris Fielding , Arden Partners plc           tel: +44(0)20 7398 1600

      Gable Holdings Inc.
    Unaudited Interim results for the six months ended 30 June 2008

    The Board of Gable Holdings Inc. ("Gable") is pleased to present its unaudited results for the six months ended 30 June 2008.

    Results 

    The results for the six months ended 30 June 2008 show gross written premium of £3.5 million (30 June 2007: £4.0 million), which
reflects the challenging markets in the UK.  

    GIAG's solvency position remains very strong and exceeds the requirement for our current and currently anticipated growth strategies.
The reported result for the six month period shows a profit of £0.5 million (2007: £0.4 million). At the end of the period net assets were
£9.2 million (2007: £8.9 million).

    Cash balances at the end of the period were £5.0 million, of which £1.0 million was held by third parties on the Group's behalf as a
result of premium collection, in addition financial assets held in respect of insurance capital in Liechtenstein were £3.7 million.
      
    During the period GIAG purchased its new reinsurance programme, commencing 1 July 2008, which is considerably more cost effective than
its previous treaty and is written by major World and European underwriters.  The benefits of this new programme will be seen incrementally
over the coming 12 months.

    While the UK market remains challenging Gable has persisted with writing profitable business within its network of UK brokers and will
continue to do so. GIAG will be looking at extending its current product base within the UK and will update the market when appropriate.

    The Board was pleased with the start GIAG has made into Europe with business being written in both France and Spain. These new markets
are still in their infancy however early indications show we are building a strong book of business. We continue to consider other European
markets with favourable conditions and will update the shareholders when appropriate. 

    Board

    On 26 June the Company announced the appointment of Lucas Slob as a Non-Executive Director.  Lucas has over 20 years non-life insurance
expertise working in the Zurich Group, focusing on engineering, risk management and systems. We welcome Lucas to the Company. The Board
would also like to thank Tim Moss, who stepped down from the Board as Non-Executive Director of the Company. Our thanks to Tim for his
contribution.

    Outlook 

    The Board believes that Gable is in a strong position to carry on its philosophy of writing profitable business within the UK against
what is proving to be a harsh economic climate. The Company has taken this same underwriting philosophy into new European markets and is
confident of achieving its objectives even in these difficult times. The Company will continue to introduce new products in markets around
Europe, where it believes profitable business can be written, both later in the year and into 2009.  The Board remains confident that it is
well placed to meet its expectations for the year ended 31 December 2008.

    William Dewsall
    Chief Executive
    22 September 2008
      GABLE HOLDINGS INC.
    Consolidated Income Statement
    For the six months ended 30 June 2008



                                               Six months         Six months  Year ended
                                                    ended              ended          31
                                             30 June 2008       30 June 2007    December
                                                    £000s              £000s        2007
                                                                                   £000s
                                 Notes          unaudited          unaudited     audited

 Gross written premiums                             3,445              3,971       6,040
 Change in provision for gross
 unearned premiums                 5                (551)              (629)         276
 Gross earned premiums                              2,894              3,342       6,316

 Outward reinsurance premiums                     (1,033)            (1,415)     (1,900)
 Change in provision for
 unearned
   premiums - reinsurers' share    5                  238                203       (319)
 Net earned premiums                                2,099              2,130       4,097

 Net investment return                                106                 72          66
 Total revenue from operations                      2,205              2,202       4,161

 Gross claims paid                 5                (529)              (105)       (444)
 Movement in gross technical       5                (200)              (662)     (1,029)
 provisions
 Gross claims incurred                              (729)              (767)     (1,473)

 Reinsurers' share of gross                             -                  -           -
 claims paid
 Movement in reinsurers' share
 of technical provisions                                -                  -           -
 Reinsurers share of claims                             -                  -           -
 incurred

 Net claims incurred                                (729)              (767)     (1,473)

 Expenses incurred in insurance                     (723)              (836)     (1,579)
 activities
 Other operating expenses                           (261)              (174)       (595)
 Total operating charges                            (984)            (1,010)     (2,174)

 Profit from operations and                           492                425         514
 before taxation

 Taxation                                             (5)               (30)         (8)
 Profit for the period
 attributable
   to equity holders of the        6                  487                395         506
 Company

    Earnings per share                                                                         4                                   0.43p    
                     0.35p                           0.45p

    All operations are continuing.

      GABLE HOLDINGS INC.
    Consolidated Balance Sheet
    At 30 June 2008

                                               30 June    30 June  31 December
                                                  2008       2007         2007
                                      Notes      £000s      £000s        £000s
                                             unaudited  unaudited      audited
 Assets
 Intangible assets                               4,250      4,250        4,250
 Tangible fixed assets                             160        212          182
 Reinsurers' share of technical                      -          -            -
 provisions
 Deferred acquisition and               5        1,271      1,874        1,206
 reinsurance costs
 Prepayments and accrued income                  1,188        594        1,124
 Trade and other receivables                     3,227      2,801        2,343
 Financial assets                                    -      3,628            -
 Cash and cash equivalents              8        4,982      1,302        4,898
 Total assets                                   15,078     14,661       14,003

 Equity
 Share capital                                     281        281          281
 Share premium account                           5,406      5,406        5,406
 Share based premium reserve                        20         20           20
 Other reserves                                  3,875      3,875        3,875
 Retained earnings                               (368)      (699)        (291)
 Total equity attributable to equity
 holders and total equity               6        9,214      8,883        9,291

 Liabilities
 Technical provisions                   5        5,147      4,905        4,367
 Accruals and deferred income                       25          -           50
 Trade and other payables                          692        873          295
 Total liabilities                               5,864      5,778        4,712

 Total liabilities and shareholders'            15,078     14,661       14,003
 funds

    Net asset value per ordinary share                               4                           8.21p                     7.92p            
            8.28p
      GABLE HOLDINGS INC.
    Consolidated Cash Flow Statement
    For the six months ended 30 June 2008



                                           Six months  Six months         Year
                                                ended       ended        ended
                                              30 June     30 June  31 December
                                                 2008        2007         2007
                                    Notes       £000s       £000s        £000s
                                            unaudited   unaudited      audited

 Cash flows from operating
 activities
 Cash generated from operations       7          (10)         290          158
 Interest received                                102          44           69
 Net cash flows from operating                     92         334          227
 activities

 Cash flows from investing
 activities
 Sale/(purchase) of financial                       -           -        3,703
 assets
 Purchase of tangible fixed assets                (8)           -            -
 Net cash flows from investing                    (8)           -        3,703
 activities

 Cash flows from financing
 activities
 Shares issued                                      -           -            -
 Share issue costs                                  -           -            -
 Net cash flows from financing                      -           -            -
 activities

 Net increase in cash and cash        8            84         334        3,930
 equivalents

 Cash and cash equivalents at                   4,898         968          968
 period beginning

 Cash and cash equivalents at         8         4,982       1,302        4,898
 period end





      GABLE HOLDINGS INC.
    Notes to the Interim Consolidated Financial Statements
    For the six months ended 30 June 2008


    1. Basis of preparation
    The Company was incorporated as a Corporation in the Cayman Islands which does not prescribe the adoption of any particular accounting
framework. These interim financial statements have been prepared under the historical cost convention and in accordance with the
requirements of International Reporting Standards, in so far as they apply to interim statements.
    The Group financial statements consolidate the financial statements of Gable Holdings Inc. and subsidiary undertakings made up to 30
June 2008.

    2. Accounting policies
    There have been no changes to the Group's accounting policies as set out in the Group's financial statements for the year ended 31
December 2007 and, as such, those accounting policies have been applied to these interim statements.

    3. Segmental information
    The Group's business is the provision of construction insurance products and it has, in the six months to 30 June 2008, derived its
business from Great Britain, Ireland, France and Spain

    4. Earnings and net asset value per share
    The calculation of earnings per share is based on the net profit of £487,000 (six months ended 30 June 2007: £395,000, year ended 31
December 2007: £506,000) divided by the weighted average number of shares in issue during the period of 112,200,000 (six months ended 30
June 2007: 112,200,000, year ended 31 December 2007 : 112,200,000). 

    The net asset value per share is calculated by dividing the shareholders' funds of £9,214,,000 (30 June 2007: £8,883,000, 31 December
2007: £9,291,000) by the number of shares in issue at the end of the period - 112,200,000 (30 June 2007: 112,200,000, 31 December 2007:
112,200,000).

      5. Insurance assets and liabilities
                                           Six months  Six months         Year
                                                ended       ended        ended
                                              30 June     30 June  31 December
                                                 2008        2007         2007
                                                £000s       £000s        £000s
                                            unaudited   unaudited      audited
 Deferred acquisition and reinsurance
 costs
 Acquisition costs deferred                       725         751          588
 Provision for unearned reinsurance               546       1,123          618
 premium
                                                1,271       1,874        1,206

 Technical provisions
 Claims reserve                                 2,246       1,650        2,017
 Unearned premium                               2,901       3,255        2,350
                                                5,147       4,905        4,367

 Claims paid                                      529         105          444
 Claims reserved
 At 1 January 2008                              2,017         988          988
 Claims notified and reserved in the              391         601          917
 period
 Incurred but not reported movement in          (162)          61          112
 the period
 At 30 June 2008                                2,246       1,650        2,017

 Movement for provision in unearned
 premium
 At 1 January 2008                              2,350       2,626        2,626
 Movement in provision for the period             551         629        (276)
 At 30 June 2008                                2,901       3,255        2,350

 Movement in provision for unearned
 reinsurance premium
 At 1 January 2008                                618         920          920
 Movement in provision for the period            (72)         203        (302)
 At 30 June 2008                                  546       1,123          618

    6. Reconciliation of movements in shareholders' funds
                                           Six months  Six months         Year
                                                ended       ended        ended
                                              30 June     30 June  31 December
                                                 2008        2007         2007
                                                £000s       £000s        £000s
                                            unaudited   unaudited      audited

 Profit for the period                            487         395          506
 Currency translation differences               (564)        (73)          224
 Net (decrease)/increase in shareholders'        (77)         322          730
 funds
 Equity shareholders' funds brought             9,291       8,561        8,561
 forward
 Equity shareholders' funds carried             9,214       8,883        9,291
 forward








    7. Reconciliation of profit for the period before taxation to net cash flows from operating activities
                                           Six months  Six months         Year
                                                ended       ended        ended
                                              30 June     30 June  31 December
                                                 2008        2007         2007
                                                £000s       £000s        £000s
                                            unaudited   unaudited      audited

 Profit for the period after taxation             487         395          506
 Interest received                              (102)        (44)         (69)
 Non-cash exchange movements                    (564)           2          224
 Depreciation of tangible fixed assets             30          30           60
 Increase of technical provisions                 780       1,291          753
 (Increase)/decrease in deferred
 acquisition and reinsurance costs               (65)       (268)          400
 Increase in debtors                            (948)     (1,630)      (1,702)
 Increase in creditors                            372         514         (14)
 Net cash flows from operating activities        (10)         290          158

    8. Reconciliation of net cash flows to movement in net funds
                                           Six months  Six months         Year
                                                ended       ended        ended
                                              30 June     30 June  31 December
                                                 2007        2006         2006
                                                £000s       £000s        £000s
                                            unaudited   unaudited      audited

 Change in cash for the period                     84         334        3,930
 Change in net funds resulting from cash           84         334        3,930
 flows
 Net funds brought forward                      4,898         968          968
 Net funds carried forward                      4,982       1,302        4,898

    9. General information
    The information for the period ended 30 June 2008 does not constitute statutory accounts as defined in Section 240 of the Companies Act
1985. The figures for the period ended 31 December 2007 have been extracted from the 2007 statutory financial statements prepared under
IFRS. The auditors' report on those accounts was unqualified and did not contain a statement under section 237(2) of the Companies Act
1985.



This information is provided by RNS
The company news service from the London Stock Exchange
 
  END 
 
IR SFDFIUSASELU


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