Nasstar Interim Results

Date : 06/05/2009 @ 2:00AM
Source : UK Regulatory (RNS and others)
Stock : Nasstar (NASA)
Quote : 11.0  0.75 (7.32%) @ 5:08AM
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Nasstar Interim Results

 
TIDMNASA 
 
RNS Number : 4171T 
Nasstar PLC 
05 June 2009 
 
 
Nasstar plc 
 
 
Interim results for the six months ended 31 March 2009 
 
 
Nasstar plc ("Nasstar" or "the Group"), which provides a cloud computing 
service, announces its results for the six months ended 31 March 2009. 
 
 
Key figures for the period 
 
 
  *  Turnover GBP1.05m  (2008: GBP1.01m) 
  *  EBITDA positive of GBP3k (2008: EBITDA GBP100k) 
  *  Increase in Hosted Exchange subscribers to 8,300 (2008: 7,000) 
  *  Increase in Hosted Desktop subscribers now live to 886 (2008: 350) with over 800 
  additional subscribers now under contract for future delivery 
  *  Partner programme established with partners signed up and delivering sales 
 
 
 
Chairman's Statement 
 
 
Results 
I am pleased to report the results for the Group for the six months ended 31 
March 2009. As stated in our Annual Report and Accounts at the end of last year 
we considered the next step in the development of the business was taking our 
Hosted Desktop service to the wider market through a partner sales programme. 
Thus, during the period management focus has been on establishing this partner 
sales programme which we believe will create a better business in the longer 
term but which has had a negative impact on short term direct sales. We've now 
signed up 10 partners to the partner programme and sales from these partners 
have started to come through towards the end of the period. The partner 
programme has involved development of our customer portal and service so that it 
can be sold under a partner's own brand. We've had to create the programme from 
scratch with technical and sales documentation to enable partners to be trained 
in both selling and supporting the Hosted Desktop service. This has incurred 
additional costs. 
 
 
During the period we've also re-structured our customer service team with much 
improved levels of customer satisfaction now being returned. We considered this 
was important because having experienced strong growth over the last couple of 
years we needed to ensure we were delivering the highest standards of service to 
those customers. 
 
 
Direct sales were weaker during the period than in the previous 6 month period. 
We believe this was due to two reasons. Firstly, the current economic climate 
has caused some potential customers to hold fire on making a decision to adopt 
our service. Secondly, we have diverted some of our sales team to the 
development of the partner programme. 
 
 
In terms of costs, the results include recruitment costs for the re-structuring 
of the customer services team and higher than expected costs of producing our 
full year end results due to the need to comply with the IFRS accounting 
standards. 
 
 
The market 
Nasstar's Hosted Desktop is a cloud computing service that delivers desktop 
computing in the internet cloud. Cloud computing provides an alternative to 
traditional on-premise software which is sold as a boxed product and installed 
and run on 'local' computers. The hosted desktop market is set to continue to 
grow with research by Gartner released in March 2009 predicting that the 
worldwide market for hosted desktops will increase from 0.5 million units in 
2009 to 49 million units by 2013 with global revenues increasing from an 
estimated US$1.4bn in 2009 to $65bn by 2013. The market therefore is predicted 
to grow at a very fast pace as traditional locally powered computers are 
replaced by a cloud service. 
 
 
Outlook 
Sales in recent weeks have been encouraging and the Board is confident about the 
growth prospects of the market and our product within that market. Although the 
economic climate on the whole remains challenging the continued growth of 
partner programme should increase the number of sales opportunities for Nasstar 
Hosted Desktop. We have a small number of partners now signed up but in light of 
the number of enquiries taking place we are optimistic that more partners will 
soon be signing up, including some large companies with whom we have been in 
discussion. During the recession some potential customers may prefer to sit out 
and wait rather than adopt a new service but that does not dent our confidence 
in the longer term prospects for the business because we believe in the market 
opportunity and in our ability to expand sales though an increasing number of 
partners. 
 
 
Funding Raising and Working Capital Requirements 
While the Group has made progress with the re-structuring of the customer 
services team and establishment of the partner programme, the slower sales 
growth during the period under review has meant that the Group is operating with 
tight cash constraints and will continue to do so for the remainder of the 
financial year and until the anticipated sales from the partner programme flow 
through into new contracts. 
 
 
Nasstar raised GBP175,000 (net of expenses) in March 2009, as well as drawing 
down a further GBP75,000 in the form of an interest free loan from myself during 
April 2009, all of which has been utilised for working capital. The Group has 
also agreed an extension to its overdraft facility by GBP125,000 to GBP175,000. 
However, in addition, Nasstar needs to raise a further sum of approximately 
GBP70,000 in the immediate short-term to finance the ongoing working capital 
requirements for the remainder of the financial year and, provided the currently 
anticipated sales are forthcoming the Directors consider this will be sufficient 
for the Group's working capital requirements for the foreseeable future. 
Discussions in this regard have commenced and the Group will progress these in 
the short-term, making a further announcement in due course. The directors of 
Nasstar have provided in writing their support to the Group for this fund 
raising in the event that third party finance is not forthcoming. 
 
 
Lord Daresbury 
Chairman 
5 June 2009 
 
 
About Nasstar plc 
 
 
Nasstar plc, an AIM-quoted company, makes computing a simple internet 
subscription service, enabling subscribers of its Hosted Desktop service to do 
all of their computing in the internet cloud rather than on a local computer. 
Nasstar's Hosted Desktop provides subscribers with access to their desktop, 
files, applications and email over the internet, providing a real alternative to 
traditional on-premise computing. 
 
 
The company vision is that everyday computing is becoming a utility in the 
workplace - just like mobile phones - and should therefore be a simple 
subscription service. Nasstar's vision is to use the internet to deliver 
everyday computing, removing the need for traditional on-premise IT. 
 
 
Nasstar is fast establishing itself as a force for change within the IT 
industry, and customers who have already adopted this service approach include 
Stelios' easyGroup. 
 
 
Nasstar was founded in 1998 by Charles Black. Nasstar plc was admitted to 
trading on the London Stock Exchange Alternative Investment Market in December 
2005 (AIM: NASA). 
 
 
For further information please visit www.nasstar.com and for investor relations 
content please visit www.nasstar.com/ir. 
  Nasstar plc 
 
 
Consolidated income statement 
for the six months ended 31 March 2009 
 
 
 
+--------------------------------------------------+--------+-----------------+-----------------+-----------------+ 
|                                                  |        |   Six months to |   Six months to |         Year to | 
|                                                  |        |   31 March 2009 |   31 March 2008 |    30 September | 
|                                                  |        |       Unaudited |       Unaudited |            2008 | 
|                                                  |  Notes |          GBP000 |          GBP000 |         Audited | 
|                                                  |        |                 |                 |          GBP000 | 
+--------------------------------------------------+--------+-----------------+-----------------+-----------------+ 
| Revenue                                          |        |           1,052 |           1,010 |           2,101 | 
|                                                  |        |                 |                 |                 | 
+--------------------------------------------------+--------+-----------------+-----------------+-----------------+ 
| Operating expenses before depreciation           |        |                 |                 |                 | 
| and amortisation                                 |        |         (1,033) |           (899) |         (1,832) | 
|                                                  |        |                 |                 |                 | 
+--------------------------------------------------+--------+-----------------+-----------------+-----------------+ 
| Depreciation and amortisation                    |        |           (195) |           (135) |           (322) | 
|                                                  |        |                 |                 |                 | 
+--------------------------------------------------+--------+-----------------+-----------------+-----------------+ 
|                                                  |        |                 |                 |                 | 
+--------------------------------------------------+--------+-----------------+-----------------+-----------------+ 
| Operating expenses                               |        |         (1,228) |         (1,034) |         (2,154) | 
+--------------------------------------------------+--------+-----------------+-----------------+-----------------+ 
| Share-based payments                             |        |            (16) |            (11) |            (28) | 
+--------------------------------------------------+--------+-----------------+-----------------+-----------------+ 
| EBITDA                                           |        |               3 |             100 |             241 | 
+--------------------------------------------------+--------+-----------------+-----------------+-----------------+ 
| Other operating income                           |        |               - |               - |             113 | 
+--------------------------------------------------+--------+-----------------+-----------------+-----------------+ 
|                                                  |        |        ________ |        ________ |        ________ | 
+--------------------------------------------------+--------+-----------------+-----------------+-----------------+ 
| Operating profit/(loss)                          |        |           (192) |                 |              32 | 
|                                                  |        |                 |            (35) |                 | 
+--------------------------------------------------+--------+-----------------+-----------------+-----------------+ 
|                                                  |        |                 |                 |                 | 
| Finance expense                                  |        |            (95) |            (82) |           (161) | 
|                                                  |        |        ________ |        ________ |        ________ | 
+--------------------------------------------------+--------+-----------------+-----------------+-----------------+ 
| Loss before taxation                             |        |           (287) |           (117) |           (129) | 
+--------------------------------------------------+--------+-----------------+-----------------+-----------------+ 
|                                                  |        |                 |                 |                 | 
+--------------------------------------------------+--------+-----------------+-----------------+-----------------+ 
| Taxation                                         |        |               3 |               - |             (3) | 
|                                                  |        |        ________ |        ________ |         _______ | 
+--------------------------------------------------+--------+-----------------+-----------------+-----------------+ 
|                                                  |        |                 |                 |                 | 
+--------------------------------------------------+--------+-----------------+-----------------+-----------------+ 
| Loss for the period attributable to equity       |        |           (284) |           (117) |           (132) | 
| shareholders                                     |        |          ------ |          ------ |          ------ | 
+--------------------------------------------------+--------+-----------------+-----------------+-----------------+ 
|                                                  |        |                 |                 |                 | 
+--------------------------------------------------+--------+-----------------+-----------------+-----------------+ 
| Loss per share:                                  |        |                 |                 |                 | 
| Basic and diluted                                | 2      |         (1.75)p |         (0.81)p |          (0.9)p | 
|                                                  |        |          ------ |          ------ |          ------ | 
|                                                  |        |                 |                 |                 | 
+--------------------------------------------------+--------+-----------------+-----------------+-----------------+ 
|                                                  |        |                 |                 |                 | 
+--------------------------------------------------+--------+-----------------+-----------------+-----------------+ 
|                                                  |        |                 |                 |                 | 
+--------------------------------------------------+--------+-----------------+-----------------+-----------------+ 
 
 
 
 
 
 
Nasstar plc 
 
 
Consolidated balance sheet 
as at 31 March 2009 
 
 
 
 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
|                                        |   |     31 March 2009 |     31 March 2008 |        30 September | 
|                                        |   |         Unaudited |         Unaudited |                2008 | 
|                                        |   |            GBP000 |            GBP000 |             Audited | 
|                                        |   |                   |                   |              GBP000 | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Assets                                 |   |                   |                   |                     | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Non-current assets                     |   |                   |                   |                     | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Goodwill                               |   |               844 |               844 |                 844 | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Intangible assets                      |   |               179 |                86 |                 153 | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Plant and equipment                    |   |               467 |               445 |                 421 | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Deferred taxation                      |   |               175 |               175 |                 175 | 
|                                        |   |            ------ |            ------ |              ------ | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
|                                        |   |             1,665 |             1,550 |               1,593 | 
|                                        |   |            ------ |            ------ |              ------ | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Current assets                         |   |                   |                   |                     | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Trade and other receivables            |   |               536 |               393 |                 533 | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Cash and cash equivalents              |   |                 - |                 4 |                  65 | 
|                                        |   |            ------ |            ------ |              ------ | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
|                                        |   |               536 |               397 |                 598 | 
|                                        |   |            ------ |            ------ |              ------ | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Total assets                           |   |             2,201 |             1,947 |               2,191 | 
|                                        |   |            ------ |            ------ |              ------ | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Equity and liabilities                 |   |                   |                   |                     | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Capital and reserves                   |   |                   |                   |                     | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Share capital                          |   |               169 |               145 |                 161 | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Share premium                          |   |             1,669 |             1,031 |               1,472 | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Merger Reserve                         |   |               662 |               662 |                 662 | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Retained earnings                      |   |           (1,577) |           (1,295) |             (1,309) | 
|                                        |   |            ------ |            ------ |              ------ | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Total equity                           |   |               923 |               543 |                 986 | 
|                                        |   |            ------ |            ------ |              ------ | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Non-current liabilities                |   |                   |                   |                     | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Interest-bearing loans and borrowings  |   |               126 |               133 |                 110 | 
|                                        |   |            ------ |            ------ |              ------ | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Current liabilities                    |   |                   |                   |                     | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Interest-bearing loans and borrowings  |   |               186 |               138 |                 195 | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Trade and other payables               |   |               966 |             1,133 |                 900 | 
|                                        |   |            ------ |            ------ |              ------ | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
|                                        |   |             1,152 |                   |               1,095 | 
|                                        |   |            ------ |             1,271 |              ------ | 
|                                        |   |                   |            ------ |                     | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
| Total equity and liabilities           |   |             2,201 |             1,947 |               2,191 | 
|                                        |   |            ------ |            ------ |              ------ | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
|                                        |   |                   |                   |                     | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
|                                        |   |                   |                   |                     | 
+----------------------------------------+---+-------------------+-------------------+---------------------+ 
 
 
 
 
Nasstar plc 
 
 
Consolidated cash flow statement 
for the six months ended 31 March 2009 
 
 
 
 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
|                                                           |  Six months to |  Six months to |        Year to | 
|                                                           |  31 March 2009 |  31 March 2008 |   30 September | 
|                                                           |      Unaudited |      Unaudited |           2008 | 
|                                                           |         GBP000 |         GBP000 |        Audited | 
|                                                           |                |                |         GBP000 | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Cash flow from operating activities                       |                |                |                | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
|                                                           |                |                |                | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Operating profit/(loss)                                   |          (192) |           (35) |             32 | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
|                                                           |                |                |                | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Adjustments for:                                          |                |                |                | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Depreciation and amortisation                             |            195 |            135 |            322 | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Share-based payments                                      |             16 |             11 |             28 | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Decrease/(increase) in trade and other receivables        |            (3) |             96 |          (219) | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Increase in trade payables                                |             66 |             85 |             88 | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Profit on sale of plant and equipment                     |              - |              - |          (113) | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Corporation tax received/(paid)                           |              3 |              - |            (3) | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Net cash flow generated from operating activities         |         ------ |         ------ |         ------ | 
|                                                           |             85 |            292 |            135 | 
|                                                           |         ------ |         ------ |         ------ | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
|                                                           |                |                |                | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Investing activities                                      |                |                |                | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Payments for intangible assets                            |           (78) |           (81) |          (206) | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Payments for property, plant and equipment                |          (189) |          (293) |          (399) | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Proceeds from the sale of property, plant and equipment   |              - |              - |            115 | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Net cash outflow from investing activities                |         ------ |         ------ |         ------ | 
|                                                           |          (267) |          (374) |          (490) | 
|                                                           |         ------ |         ------ |         ------ | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
|                                                           |                |                |                | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Financing activities                                      |                |                |                | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Issue of ordinary share capital                           |            205 |              - |            457 | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Proceeds from lease-finance arrangements                  |            174 |            176 |            235 | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Repayment of lease-finance arrangements                   |          (173) |           (77) |          (119) | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Interest paid                                             |           (95) |           (82) |          (161) | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Net cash inflow from management of                        |         ------ |         ------ |         ------ | 
| liquid resources and financing                            |            111 |             17 |            412 | 
|                                                           |         ------ |         ------ |         ------ | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
|                                                           |                |                |                | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Net increase/(decrease) in cash & cash equivalents        |           (71) |           (65) |             57 | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
|                                                           |                |                |                | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Cash & cash equivalents at beginning of period            |             65 |              8 |              8 | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
|                                                           |         ------ |         ------ |         ------ | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
| Cash & cash equivalents at end of period                  |            (6) |           (57) |             65 | 
|                                                           |         ------ |         ------ |         ------ | 
+-----------------------------------------------------------+----------------+----------------+----------------+ 
 
 
 
 
Nasstar plc 
 
Consolidated statement of changes in equity 
for the six months ended 31 March 2009 
 
 
+--------------------------------------------+-------------+-------------+-------------+-------------+-----------+ 
|                                            |       Share |       Share |      Merger |    Retained |     Total | 
|                                            |     capital |     premium |     reserve |     deficit |    equity | 
|                                            |      GBP000 |      GBP000 |      GBP000 |      GBP000 |           | 
|                                            |             |             |             |             |    GBP000 | 
+--------------------------------------------+-------------+-------------+-------------+-------------+-----------+ 
|                                            |             |             |             |             |           | 
+--------------------------------------------+-------------+-------------+-------------+-------------+-----------+ 
| At 1 October 2008                          |         161 |       1,472 |         662 |     (1,309) |       986 | 
+--------------------------------------------+-------------+-------------+-------------+-------------+-----------+ 
|                                            |             |             |             |             |           | 
+--------------------------------------------+-------------+-------------+-------------+-------------+-----------+ 
| Loss for the period                        |           - |           - |           - |       (284) |     (284) | 
+--------------------------------------------+-------------+-------------+-------------+-------------+-----------+ 
| Shares issued in period                    |           8 |         197 |           - |           - |       205 | 
+--------------------------------------------+-------------+-------------+-------------+-------------+-----------+ 
| Share-based payment recognised in equity   |           - |           - |           - |          16 |        16 | 
+--------------------------------------------+-------------+-------------+-------------+-------------+-----------+ 
|                                            |             |             |             |             |           | 
+--------------------------------------------+-------------+-------------+-------------+-------------+-----------+ 
|                                            |      ------ |      ------ |      ------ |      ------ |     ----- | 
| At 31 March 2009                           |         169 |       1,669 |         662 |     (1,577) |       923 | 
|                                            |      ------ |      ------ |      ------ |      ------ |     ----- | 
+--------------------------------------------+-------------+-------------+-------------+-------------+-----------+ 
 
 
Notes to the Interim Report 
 
 
 
 
1Accounting policies 
 
 
Basis of preparation 
The interim financial information for the six months ended 31 March 2009 has 
been prepared on an historical cost basis and in accordance with the accounting 
policies that will apply for the year ended 30 September 2009, which will follow 
the International Financial Reporting Standards (IFRS) and the interpretations 
as endorsed by the European Union. 
 
 
The comparatives for full year ended 30 September 2008 are based on the latest 
published audited accounts. 
 
 
Basis of consolidation 
The consolidated financial statements include the results of the Company and all 
of its subsidiary undertakings. A subsidiary is an entity controlled, directly 
or indirectly, by the Group. Control is the power to govern the financial and 
operating policies of the entity so as to obtain benefits from its activities. 
 
 
The financial statements of subsidiary undertakings are included in the 
consolidated financial statements from the date that control commences until the 
date that control ceases. The results of subsidiary undertakings have been 
included from the date of acquisition using the merger method of accounting or 
the purchase method of accounting as appropriate. 
 
 
The consolidated financial statements present the results of the Company and its 
subsidiaries ("the Group") as if they formed a single entity. Inter-company 
transactions and balances between Group companies are therefore eliminated in 
full. 
 
 
Revenue 
Revenue represents amounts receivable for services net of VAT and trade 
discounts. Revenue from service contracts is accrued evenly over the period of 
the contract except that set-up revenues are recognised over the length of the 
set-up period on a percentage to completion basis. 
 
 
Research and development 
Research costs are expensed as incurred. Development expenditure on an 
individual project is recognised as an intangible asset when the Group can 
demonstrate the technical feasibility of completing the intangible asset so that 
it will be available for use or sale, its intention to complete and its ability 
to use or sell the asset, how the asset will generate future economic benefits, 
the availability of resources to complete the asset and the ability to measure 
reliably the expenditure during development. 
 
 
Goodwill 
The directors undertake an impairment review of goodwill at the end of each 
annual reporting period. 
 
 
Deferred consideration 
The terms of an acquisition may provide that part of the total value of the 
total of the purchase consideration, which may be payable at a future date, 
depends on uncertain future events such as the future performance of the 
acquired company. Where it is not possible to estimate amounts payable with any 
degree of certainty, the amounts recognised in the financial statements are 
those are reasonably expected to be paid as at the balance sheet date. 
 
 
Property, Plant and equipment 
Tangible fixed assets are stated at cost less depreciation. Depreciation is 
provided at rates calculated to write off the cost less estimated residual value 
of each asset over its expected useful life, as follows: 
 
 
+-----------------------------------------------+---------------------------------+ 
| Computer equipment & software development     | over three years on straight    | 
|                                               | line basis                      | 
+-----------------------------------------------+---------------------------------+ 
| Fixtures & fittings                           | 25% on reducing balance basis   | 
+-----------------------------------------------+---------------------------------+ 
| Office equipment                              | 25% on reducing balance basis   | 
+-----------------------------------------------+---------------------------------+ 
 
 
Leasing 
Rentals payable under operating leases are charged against income on a straight 
line basis over the lease term 
 
 
Deferred taxation 
Deferred tax is provided in full in respect of taxation deferred by timing 
differences between the treatment of certain items for taxation and accounting 
purposes. Recognition of the deferred tax asset is limited to the extent that 
the company anticipates making sufficient taxable profits in the future to 
absorb the reversal of the underlying timing differences. The deferred tax 
balance has not been discounted. 
 
 
Share-based payments 
The group operates executive and employee share schemes. For all grants of share 
options, the fair value as at the date of grant is calculated using an option 
pricing model and the corresponding expense is recognised over the vesting 
period. The expense is recognised as a staff cost and the associated credit 
entry is made against equity. 
 
 
Pension costs 
The group operates a defined contribution pensions scheme on behalf of its 
employees, the costs of which are charged to the income statement on an accruals 
basis. 
 
 
Financial instruments 
Financial instruments are classified and accounted for, according to the 
substance of the contractual arrangement, as financial assets, financial 
liabilities or equity instruments. An equity instrument is any contract that 
evidences a residual interest in the assets of the company after deducting all 
of its liabilities. 
 
 
Cash and cash equivalents 
Cash and cash equivalents comprise cash at bank and in hand. Bank overdrafts are 
included within current liabilities unless there is a right of offset with cash 
balances. 
 
 
 
 
Notes to the Interim Report 
 
 
2    Loss per share 
The basic earnings per share is calculated by dividing the profit or loss for 
the financial period attributable to equity holders by the weighted average 
number of shares in issue. 
 
 
+--------------------------------------------+------------+------------+-------------+ 
|                                            | Six months | Six months |    Year to  | 
|                                            |         to |         to |          30 | 
|                                            |   31 March |   31 March |   September | 
|                                            |       2009 |       2008 |        2008 | 
|                                            |  Unaudited |  Unaudited |     Audited | 
|                                            |            |            |             | 
+--------------------------------------------+------------+------------+-------------+ 
| Weighted average number of shares          | 16,227,545 | 14,471,428 |  14,786,768 | 
|                                            |     ------ |     ------ |      ------ | 
+--------------------------------------------+------------+------------+-------------+ 
|                                            |            |            |             | 
+--------------------------------------------+------------+------------+-------------+ 
| Loss for the period                        |      (284) |      (117) |       (132) | 
|                                            |     ------ |     ------ |      ------ | 
+--------------------------------------------+------------+------------+-------------+ 
|                                            |            |            |             | 
+--------------------------------------------+------------+------------+-------------+ 
| Basic and diluted loss per 1p ordinary     |    (1.75)p |    (0.81)p |      (0.9)p | 
| share                                      |     ------ |     ------ |      ------ | 
+--------------------------------------------+------------+------------+-------------+ 
 
 
Due to the losses incurred, there is no dilution effect from the issued share 
options. 
 
 
3This unaudited half-yearly report does not constitute accounts of the group 
within the meaning of section 35 of the Companies Act 2006. Statutory accounts 
for the year ended 30 September 2008, which were prepared in accordance with 
International Financial Reporting Standards (IFRS) and IFRIC interpretations 
adopted for use in the European Union, have been filed with the Registrar of 
Companies. The auditors report on those on those accounts was unqualified and 
did not contain a statement under section 237 of the Companies Act 1985. 
 
 
The accounting policies applied in these unaudited half-yearly financial 
statements are consistent with those that the Group used in the Annual Report 
for the year end 30 September 2008 and expects to apply in its annual financial 
statements for the year ending 30 September 2009. 
 
 
 
 
For further information: 
 
 
+-------------------------------------------------+-------------------------------------------------+ 
| Nasstar                                         | Tel: 020 7148 5000                              | 
+-------------------------------------------------+-------------------------------------------------+ 
| Charles Black                                   |                                                 | 
+-------------------------------------------------+-------------------------------------------------+ 
| Chief Executive                                 |                                                 | 
+-------------------------------------------------+-------------------------------------------------+ 
|                                                 |                                                 | 
+-------------------------------------------------+-------------------------------------------------+ 
| Ambrian Partners Limited                        | Tel: 020 7634 4700                              | 
+-------------------------------------------------+-------------------------------------------------+ 
| Samantha Harrison                               |                                                 | 
+-------------------------------------------------+-------------------------------------------------+ 
 
 
 
 
This information is provided by RNS 
            The company news service from the London Stock Exchange 
   END 
 
 IR BLGDLGUGGGCS 
 
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