Watford Leisure Interim Results

Date : 03/31/2005 @ 5:44AM
Source : UK Regulatory (RNS and others)
Stock : Watford Leisure Plc (WFC)
Quote : 12.0  0.0 (0.00%) @ 2:51AM
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Watford Leisure Interim Results

RNS Number:3964K
Watford Leisure PLC
31 March 2005


31 March 2005

            Watford Leisure PLC ("Watford Leisure" or the "Company")

           Interim Results for the six months ended 31 December 2004

Chairman's Statement

Overview

I am pleased to announce the results for the six months ended 31 December 2004.

The cost base of the company continues to be reviewed and measures taken to
achieve a profitable business model. The vast majority of our costs are fixed in
the short term and as a result any cost savings or efficiencies may take a
period of time to manifest themselves in the financial results. I am therefore
pleased to report that the effects of the measures we have taken translate into
a significant improvement on last year's figures.

I have previously stated that increasing commercial income and non-match day
revenues was imperative and I am also pleased to report that significant
progress is being made in this area. I expect to be able to report on some
exciting new commercial agreements shortly.

Our goal is to breakeven next season and I believe that we are well on the way
to this. Many of you will have continued to read in the press about our
"continuing financial troubles" or about "financially-strapped Watford". Let me
say those days are behind us now. This Company, through the efforts of a large
number of people, is financially sound and now has the basis for building a
successful team and a stadium fit for its supporter base.

Success on the field is imperative to our future and following a run of poor
results in the league the board felt compelled to relieve the manager of the
team, Ray Lewington, of his duties in accordance with the terms of his service
agreement, and subsequently appointed Adrian Boothroyd and Keith Burkinshaw as
team manager and assistant manager on the 29 March 2005.

In early September 2004 we repurchased our ground, the Vicarage Road Stadium,
another vital element necessary for our success. I would like to thank everyone
involved in this transaction but most notably Jimmy and Vince Russo, along with
the Supporters Trust and the Watford fans who participated in the "Buy back the
Vic campaign".

Financial Results

The loss on ordinary activities after taxation was #342,841 (2003 #1,582,735)
this includes a surplus arising on the termination of the finance leasing
arrangements on the stadium of #613,699.

Turnover for the first six months of the financial year was #4.45 million
(December 2003 #4.69million) an overall reduction of #238,370. The principal
reason for this fall in turnover was that in 2003 #333,000 of non-recurring
grant funding was received from the football league. After accounting for this
there is a growth of #95,000 in the recurring revenues of the business.

There was a reduction of #815,337 in the cost of sales with the major item being
a reduction of #570,000 in players' salaries. The balance was made up of cost
savings in retail and other areas of the business.

Administrative expenses were reduced by #156,462 of which salary savings made up
#75,000 of the reduction.

Football

Watford Football Club is currently engaged in a relegation battle with 9 other
teams in the Championship, a position that we were in at this time last year and
ultimately finished 16th. It is clearly our top priority to avoid 'the drop' and
achieve a higher position than last year which will require the whole team of
players, team management, staff and our supporters to unite in this goal.

The recent Carling Cup run where we lost in the semi final 2-0 on aggregate over
two legs against Liverpool was a significant achievement. In the earlier rounds
we had disposed of two premiership teams in Portsmouth and Southampton, a
considerable achievement for the club.

Football Management

As I reported earlier our poor league form of 4 wins in 24 games resulted in the
recent appointment of Adrian Boothroyd as team manager. The board interviewed a
number of high calibre candidates and after the interview process were unanimous
in the decision to appoint Adrian. Adrian is a young, progressive manager whose
ambitions match that of the Company's board of directors. Watford has once
before appointed a young manager who went on to achieve at the highest level of
the game. We have also appointed Keith Burkinshaw as assistant team manager.
Keith has a wealth of experience at the highest level and will work alongside
Adrian.

People

In any company people are always the essential element, the difference between
success and failure and in football that is doubly so. The Watford supporters,
match day staff, catering staff and administrative staff as well as the playing
and management staff all have a vital part to play in our success. I would like
to thank them all for their ongoing endeavours.

During the last 6 months a number of administrative changes have been made with
the departures of Susan Graham, formerly Director of Operations and the
replacement of Steve Simmons by Chris Bailey as Director of Finance.

Other Developments and Future Prospects

In my previous statements I identified four outstanding objectives:

1. Achieve promotion to the Premier League
2. Return value to shareholders
3. Buy back the freehold of the Vicarage Road Stadium
4. Develop a new East stand

Three of these remain outstanding following the completion of the acquisition of
the stadium freehold in September 2004 as I outlined in my previous annual
report. In this respect we have been assisted by Sir Elton John whose concert is
now organised for 18 June 2005. I would like to publicly thank Sir Elton for his
support and generosity in our campaign to "Buy back the Vic".

Our plans to redevelop the stadium as part of the master planning process for
the area including the hospital are well advanced. As part of the process we are
consulting with our supporters to ensure that their needs are met. The resulting
development will lead to Watford Football Club playing a significant part in the
provision of services to our local community.

I remain confident that the progress we are making on our plans in all areas of
the business will lead to a successful football team, better facilities for our
supporters and our local community and a profitable club which will provide a
return to our shareholders.

Graham Simpson
Chairman
31 March 2005

WATFORD LEISURE PLC
Consolidated profit and loss account for the half year ended 31 December 2004

                                        Unaudited       Unaudited      Audited
                                  half year ended half year ended   year ended
                                      31 December     31 December      30 June
                                             2004            2003         2004
                                                #               #            #

Turnover                                4,452,165       4,690,535    8,522,686
Cost of sales                           4,635,134       5,450,471   10,306,785
Gross Loss                               (182,969)       (759,936)  (1,784,099)
Administrative expenses                1, 138,589       1,295,051    3,247,292
                                       (1,321,558)     (2,054,987)  (5,031,391)
Other operating income                    448,023         273,696      495,451
Operating loss                           (873,535)     (1,781,291)  (4,535,940)
Termination of stadium finance lease      613,699               -            -
Profit on disposal of players'
registrations                             255,000         594,167      861,170
Interest receivable                        11,197           3,834       12,398
Interest payable and similar charges     (349,202)       (399,445)    (836,956)
Loss on ordinary activities before
Taxation                                 (342,841)     (1,582,735)  (4,499,328)
Tax on loss on ordinary activities              -               -            -
Loss on ordinary activities after 
Taxation                                 (342,841)     (1,582,735)  (4,499,328)
Minority interests                         44,671          66,087      (67,541)
Loss for the financial year to date      (298,170)     (1,516,648)  (4,566,869)
Loss per 10p share (basic & diluted)        (2.8p)         (25.4p)      (62.6p)

None of the company's activities was acquired or discontinued during the above
financial period.

The company has no recognised gains or losses other than those included in the
results above and therefore no separate statement of total recognised gains or
losses has been presented.


WATFORD LEISURE PLC
Consolidated balance sheet at 31 December 2004

                               Unaudited          Unaudited            Audited
                             31 December        31 December            30 June
                                    2004               2003               2004
                                       #                  #                  #
Fixed assets
Intangible
assets                         1,085,752          1,438,118          1,222,193
Tangible assets                8,124,219          6,858,252          6,080,851
                               9,209,971          8,296,370          7,303,044

Current assets
Stocks                           186,118            191,725            117,968
Debtors                          671,935          1,206,112          1,509,341
Cash at bank and in hand         533,085           (257,695)           614,398

Creditors: amounts falling
due within one year           (5,532,015)        (5,229,321)        (3,648,995)
Net current liabilities       (4,140,877)        (4,089,179)        (1,407,288)
Total assets less current
liabilities                    5,069,094          4,207,191          5,895,756

Creditors: amounts falling 
due after more than one 
year                          (7,389,119)        (6,521,446)        (8,238,808)

Deferred capital grants
and contributions                (48,541)           (61,199)           (51,423)
                              (2,368,566)       #(2,375,454)       #(2,394,475)
Capital and Reserves
Called up share capital        1,086,953          5,999,750          1,062,369
Share premium                    588,713          6,489,587            244,547
Special reserve                5,067,299                  -          5,067,299
Profit and loss account
accumulated (deficit)         (8,705,221)       (14,369,524)        (8,407,051)
Shareholders' funds           (1,962,256)        (1,880,187)        (2,032,836)
Minority interests              (406,310)          (495,267)          (361,639)
Total capital employed        (2,368,566)        (2,375,454)        (2,394,475)


WATFORD LEISURE PLC
Consolidated cash flow statement for the half year ended 31 December 2004

                                        Unaudited       Unaudited      Audited
                                  half year ended half year ended   year ended
                                      31 December     31 December      30 June
                                             2004            2003         2004
                                                #               #            #
Operating activities
Net cash outflow from operating
activities                                112,447      (1,770,023)  (3,856,180)
Return on investments & servicing of 
finance
Net interest received                      11,197           3,834       12,398
Interest paid                            (215,586)       (402,407)    (829,271)

Net cash inflow from returns on
investments and servicing of 
finance                                  (204,389)       (398,573)    (816,873)
Taxation                                        -               -            -

Capital expenditure
Payments to acquire intangible
fixed assets                             (164,012)       (169,725)    (263,704)
Payments to acquire tangible fixed
assets                                 (7,782,428)       (121,914)    (138,133)
Capital contributions received                  -          19,000       21,924
Receipts from sales of intangible
fixed assets                              354,999         594,166      761,170
Receipts from sales of tangible 
fixed assets                                    -               -        3,050
Net cash inflow for capital
expenditure                            (7,591,441)        321,527      384,307

Net cash outflow before financing      (7,683,383)     (1,847,069)  (4,288,746)

Financing
Issue of ordinary share capital           368,750       1,100,000    3,972,572
Advances/(repayments) of bank and
other loans                             7,208,719        (260,856)     114,240
Capital element of finance leases
and hire purchase                          24,601        (114,439)     (48,337)
Net cash inflow from financing          7,602,070         724,705    4,038,475
Decrease in cash in the half year         (81,313)     (1,122,364)    (250,271)

Net cash inflow/(outflow) from
operating activities
Operating loss                           (873,535)     (1,781,291)  (4,535,940)
Amortisation of intangible fixed 
assets                                    240,792         299,666      625,158
Depreciation of tangible fixed 
assets                                     81,917         171,749      347,602
Capital contribution released              (1,122)        (19,561)     (27,577)
Capital grant released                     (1,760)         (1,760)      (3,520)
Net profit on disposal of sundry fixed
assets                                          -               -      614,717
Increase in stocks                        (68,150)       (102,861)     (29,104)
Increase in debtors                       737,406         548,003      366,850
Increase in creditors                      (3,101)       (883,968)  (1,214,366)
Net cash inflow/(outflow) from
operating activities                      112,447      (1,770,023)  (3,856,180)

WATFORD LEISURE PLC

Notes to the interim report for the half year ended 31 December 2004

1. Basis of preparation

The interim financial statements have been prepared in accordance with
applicable accounting standards and under the historical cost convention. The
principal accounting policies of the Group have remained unchanged from those
set out in the Company's 30 June 2004 annual report and financial statements.

2. Publication of non-Statutory Accounts

The financial information set out in this interim report does not constitute
statutory accounts as defined in section 240 of the Companies Act 1985. The
figures for the year ended 30 June 2004 have been extracted from the statutory
financial statements which have been filed with the Registrar of Companies. The
auditors' report on those financial statements was unqualified and did not
contain a statement under Sections 237(2) or 237(3) of the Companies Act 1985.

3. Taxation

There are no tax charges for the half year as there are sufficient tax losses to
extinguish any liability for the period.



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

END
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