United Heritage Corporation Announces Financial Results for the Three and Six Months Ended September 30, 2007

Date : 11/15/2007 @ 4:22PM
Source : PR Newswire
Stock : United Heritage (MM) (UHCP)
Quote : 1.35  0.0 (0.00%) @ 8:57AM
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United Heritage Corporation Announces Financial Results for the Three and Six Months Ended September 30, 2007

MIDLAND, Texas, Nov. 15 /PRNewswire-FirstCall/ -- United Heritage Corporation (NASDAQ:UHCP) today announced its financial results for the three and six months ended September 30, 2007.

On September 26, 2007, Blackwood Ventures LLC (BVL), a limited liability company organized in the State of Delaware with Blackwood Capital Limited as its Managing Member, acquired the largest stake in United Heritage Corporation. BVL intends to actively manage its investment in United Heritage and its four leases covering 10,500 acres in the Wardlaw Field located in Edwards County, Texas. Since the change in management that occurred in September 2007, there has been limited oil production on the field, which we believe can be improved, and the Company expects to commence a pilot project on this acreage during first quarter of the 2008 calendar year.

Andrew Taylor-Kimmins, a principal at Blackwood Capital said, "We at Blackwood have spent the last two months working with United Heritage to design a pilot project and to establish a management team that we believe will be able to maximize the opportunities available to United Heritage. We are hopeful that future results of the Company's operations will reflect the positive changes that we believe we've made."

Revenues for the three months ended September 30, 2007 decreased over 99%, to $455, as compared to $347,626 for the three months ended September 30, 2006. Revenues for the six month period also decreased over 99% over the same period in the 2006 fiscal year, from $656,091 for the six months ended September 30, 2006 to $4,315. The decrease in revenue was due to the sale of the Company's New Mexico property which, prior to the sale, accounted for a significant portion of its production and sale of oil and all of its production and sale of natural gas.

Due to the sale of the New Mexico property, the Company had net income of $1,140,367 for the three months and $1,258,233 for the six months ended September 30, 2007 as compared to a net loss of $685,565 for the three months and a net loss of $1,383,264 for the six months ended September 30, 2006.

Due to the sale of the New Mexico property, income per share was $0.18 for the three months and $0.20 for the six months ended September 30, 2007 as compared with a net loss per share of $0.11 and $0.22 for the same periods during the 2006 fiscal year.

Total operating costs and expenses for the three months ended September 30, 2007 decreased approximately 65%, from $930,673 for the three months ended September 30, 2006 to $325,758. Total operating costs and expenses for the six months ended September 30, 2007 decreased approximately 59%, from $1,888,748 in 2006 to $769,402. The significant decrease in operating expenses reported for the six months ended September 30, 2007 as compared to the same period in 2006 resulted primarily from a decrease in production and operating costs which resulted from the sale of the Company's New Mexico property, a decrease in depreciation and depletion expense which also resulted from the sale of the New Mexico property, and a reduction in general and administrative expenses. Production and operating expenses decreased by $438,001, or approximately 94% from $468,478 to $30,477 for the three months ended September 30, 2007 as compared to the three months ended September 30, 2006 and by $571,145, or approximately 90%, from $634,184 to $63,039 for the six months ended September 30, 2007 as compared to the six months ended September 30, 2006. Depreciation and depletion decreased by $174,960, or approximately 99% from $175,298 in the three months ended September 30, 2006 as compared to $338 for the three months ended September 30, 2007. Depreciation and depletion decreased by $345,996, or approximately 99% from $346,672 in the six months ended September 30, 2006 as compared to $676 for the six months ended September 30, 2007. General and administrative expenses decreased by $122,738, or approximately 43%, from $286,897 in the three months ended September 30, 2006 to $164,159 in the three months ended September 30, 2007. General and administrative expenses decreased by $546,557, or approximately 60%, from $907,892 in the six months ended September 30, 2006 to $361,335 in the six months ended September 30, 2007. During the nine months ended September 30, 2007, general and administrative expenses decreased primarily as a result of decreases in professional fees, insurance and stock compensation expense.

The Company ended the period with cash of $5,463 as compared to cash of $1,671,672 for the same period in the prior fiscal year. The Company's operations used $1,484,739 of cash in the six months ended September 30, 2007. Cash was used primarily for accounts payable and accrued expenses, which totaled $1,433,461 offset, in part, by accounts receivable of $432,808. The Company used $2,699 in investing activities during the period. The Company's total liabilities at September 30, 2007 were $3,704,399 as compared to $9,179,582 at March 31, 2007, the end of the prior fiscal year. The significant decrease in the Company's total liabilities related primarily to decreases in accounts and notes payable. The primary component of the Company's current liabilities is comprised of $2,866,642 in accrued put option liability.

The Company's Texas property does not produce significant levels of oil and the Company currently has no source of cash for operations. The Company intends to seek financing to develop its Texas property, however there is no guarantee that it will be successful.

The Company's financial statements have been prepared on a going concern basis which contemplates the realization of assets and the liquidation of liabilities in the ordinary course of business. The Company has incurred substantial losses from its operations and it has a working capital deficit which raises substantial doubt about its ability to continue as a going concern. For the six month periods ended September 30, 2007 and September 30, 2006, the Company had operating revenues of $4,315 and $656,091 and operating costs and expenses of $769,402 and $1,888,748, respectively. The Company has a working capital deficit of $3,529,361 at September 30, 2007. Unless the Company is able to obtain the financing it needs to develop its properties, it will not be able to continue as a going concern.

Safe Harbor

All statements in this press release that are not statements of historical fact are forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995 as codified in Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934, including any projections of earnings, revenue, cash or other financial items, any statements of the plans, strategies, and objectives of management for future operations, any statements regarding future economic conditions or performance, statements of belief and any statements of assumptions underlying any of the foregoing. These statements are based on expectations and assumptions as of the date of this press release and are subject to numerous risks and uncertainties, which could cause actual results to differ materially from those described in the forward-looking statements. The risks and uncertainties include our limited capital resources and limited access to financing and our ability to overcome negative publicity relating to the restatement of our proved reserves. United Heritage Corporation assumes no obligation to update these forward-looking statements to reflect future events or actual outcomes and does not intend to do so.

UNITED HERITAGE CORPORATION Consolidated Condensed Statements of Income (Unaudited)

THREE MONTHS ENDED SIX MONTHS ENDED September 30, September 30, 2007 2006 2007 2006 OPERATING REVENUES Oil and gas sales $455 $347,626 $4,315 $ 656,091 TOTAL OPERATING REVENUES 455 347,626 4,315 656,091

OPERATING COSTS AND EXPENSES Production and operating 30,477 468,478 63,039 634,184 Depreciation and depletion 338 175,298 676 346,672 Accretion of asset retirement obligation 1,244 -- 2,488 -- General and administrative 164,159 286,897 361,335 907,892 Bad debt expense 59,812 -- 202,408 -- Put option expense 69,728 -- 139,456 -- TOTAL OPERATING COSTS AND EXPENSES 325,758 930,673 769,402 1,888,748

LOSS FROM OPERATIONS (325,303) (583,047) (765,087) (1,232,657)

OTHER INCOME (EXPENSE) Gain on forgiveness of debt 1,466,838 -- 1,780,710 -- Gain on sale of investments -- -- 303,155 -- Gain on sale of property and equipment 8,351 -- 8,351 -- Interest expense (9,519) (99,518) (67,896) (150,607) Gain (Loss) before income tax 1,140,367 (682,565) 1,259,233 (1,383,264)

INCOME TAX BENEFIT -- -- -- --

NET INCOME (LOSS) $1,140,367 $(685,565) $1,259,233 $(1,383,264)

Income (Loss) per share (basic) $0.18 $(0.11) $0.20 $(0.22)

Weighted average number of shares (basic) 6,446,850 6,446,850 6,446,850 6,446,850

UNITED HERITAGE CORPORATION Consolidated Condensed Balance Sheets

September 30, 2007 March 31, 2007 (UNAUDITED) ASSETS

CURRENT ASSETS Cash $5,463 $1,671,672 Accounts receivable 37,862 470,670 Inventory 29,057 31,417 Prepaid expenses 17,226 34,909 Total current assets 89,608 2,208,668

INVESTMENT in Cano Petroleum common stock, at fair value (restricted) -- 1,827,000

OIL AND GAS PROPERTIES, accounted for Using the full cost method, net of accumulated depletion and depreciation of $0 at September 30 and March 31, 2007 Proved -- -- Unproved 5,864,587 5,864,587 5,864,587 5,864,587

PROPERTY AND EQUIPMENT, at cost Equipment, furniture and fixtures 2,699 74,244 Vehicles 6,752 158,452 9,451 232,696 Less accumulated depreciation (4,803) (149,392) 4,648 83,304 TOTAL ASSETS $5,958,843 $9,983,559

LIABILITIES AND SHAREHOLDERS' EQUITY

CURRENT LIABILITIES Accounts payable $284,254 $1,835,148 Accounts payable, related party 124,323 797,088 Accrued expenses 343,750 343,750 Accrued interest, related party -- 451,485 Accrued put option liability 2,866,642 -- Total current liabilities 3,618,969 3,427,471

LONG-TERM LIABILITIES Asset retirement obligation 85,430 82,942 Note payable, related parties -- 2,941,983 Accrued put option liability -- 2,727,186 Deferred tax liability -- -- Total liabilities 3,704,399 9,179,582

SHAREHOLDERS' EQUITY Preferred stock, $.001 par value, -- -- 5,000,000 shares authorized, none issued Common stock, $.001 par value, 125,000,000 shares authorized; 6,446,850 shares issued and outstanding: 6,447 6,447 Additional paid-in capital 43,987,910 43,796,676 Accumulated deficit (41,739,913) (42,999,146) Total Shareholders' Equity 2,254,444 803,977

TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $5,958,843 $9,983,559

UNITED HERITAGE CORPORATION Consolidated Condensed Statements of Cash Flows (Unaudited)

SIX MONTHS ENDED September 30, 2007 2006

CASH FLOWS FROM OPERATING ACTIVITIES Net income (loss) $1,259,233 $(1,383,264) Adjustments to reconcile net loss To net cash provided by (used in) operating activities: Depreciation and depletion 676 346,672 Accretion of asset retirement obligation 2,488 -- Gain on sale of investments (303,155) -- Gain on forgiveness of debt (1,780,710) Gain on sale of property and equipment (8,351) -- Realization of stock options issued 191,234 276,474 Put option expense 139,456 -- Changes in assets and liabilities: Accounts receivable 432,808 (54,534) Inventory 2,360 (4,533) Other current assets 17,683 29,175 Deferred tax - -- Accounts payable and accrued expenses (1,438,461) 1,702,523 Net cash (used in) provided by operating activities (1,484,739) 912,513

CASH FLOWS FROM INVESTING ACTIVITIES Additions to oil and gas properties -- (4,155,783) Additions to equipment (2,699) (182,845) Net cash used in investing activities (2,699) (4,338,628)

CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from borrowings, related party 153,218 3,371,113 Payments on note payable, related party (331,989) -- Net cash provided by (used in) financing activities (178,771) 3,371,113

(Decrease) increase in cash and cash equivalents (1,666,209) (55,002)

Cash at beginning of period 1,671,672 76,366

Cash at end of period $5,463 $21,364

Non-cash Investing and Financing Activities Investment applied to note payable and accrued interest-related party 2,130,155 -- Proceeds from sale of equipment applied to accounts payable-related party 94,030 --

Contact: Joseph "Chip" Langston 432.687.1131 1310 West Wall Suite A Midland, Texas 79701

DATASOURCE: United Heritage Corporation

CONTACT: Joseph "Chip" Langston of United Heritage Corporation,

+1-432-687-1131

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