RNS Number:4428J
SWP Group PLC
31 March 2003


                                 SWP Group PLC

                       Interim Report for the six months
                            ended 31 December 2002


Chairman's Statement

Results             In the six months to 31 December 2002 your Company recorded
                    a net loss of #60,000 (2001: profit #104,000) on turnover of 
                    #9,333,000 (2001: #8,174,000). The net loss equates to 0.02p 
                    (2001: earnings 0.03p) per ordinary share.

Review of
Operations          Against a backdrop of increased sales this performance has 
                    to be viewed as disappointing albeit that the actual result 
                    does not reflect what has been achieved during the period in 
                    question.

Fullflow            As has been the case for several years Fullflow was the
                    mainstay of the Group's operations, accounting by itself for 
                    virtually all of the sales growth referred to above.


                    Progress was made on each of the four fronts which make up 
                    Fullflow's business. In the UK Fullflow's syphonic operation 
                    achieved record sales and continued to dominate the market.


                    In France, sales of syphonic systems moved ahead strongly 
                    and there now exists a solid platform on which to build 
                    further growth throughout the country. The Paris assembly 
                    operation is now providing strong and effective support to 
                    the business with the result that operating margins showed a 
                    sharp increase. There is every reason to believe that 
                    further improvements in efficiency levels will be 
                    forthcoming and the local management team is confident in 
                    their ability to drive the business forward in terms of both 
                    turnover and profitability.

                    In Spain, attention was focused mainly on the Madrid Airport 
                    project and thus far Fullflow has done everything that has 
                    been asked of it. Overall project delays have had a negative 
                    effect on cash flow but apart from that all is progressing 
                    well. However, Fullflow's ambitions in Spain extend far 
                    beyond this one project and work was also completed on two 
                    large projects in the Barcelona area. Other significant 
                    contracts are currently under negotiation.

                    In terms of reported sales and operating profit the Plasflow 
                    UK pipe fabrication business failed by some distance to 
                    reach its targets. However, much was done in the period to 
                    construct the foundations of what is effectively a new 
                    business. Renovation work on the Rotherham factory was 
                    completed and an extensive range of sophisticated cutting, 
                    welding and measuring equipment installed and commissioned. 
                    Plasflow now has a facility which must rank as one of the 
                    finest in the country and whilst initial sales have been 
                    disappointing there is a real expectation that they will 
                    pick up strongly in the months ahead.

                    As it continues to expand, one of Fullflow's principal 
                    challenges is to achieve the right balance between sales and 
                    overheads. In a service-oriented business it is not always 
                    easy to achieve what might be regarded as the optimum 
                    balance and during the period under review Fullflow's desire 
                    to support its sales ambitions with the best possible 
                    technical and operational infrastructure meant that its
                    overhead cost base increased at an even faster rate than 
                    sales with the result that operating profit was lower than 
                    in the same period last year. However, if the Company had 
                    erred in the other direction it is quite possible that 
                    service and operational performance levels would have 
                    suffered and at a time when Fullflow is still earning its 
                    spurs in new or relatively new markets this would have been 
                    potentially an even less welcome result.

                    We firmly believe that it is in the Group's medium and 
                    long-term interests for our most dynamic and profitable 
                    subsidiary to build its business on the back of the best
                    possible standards of quality and service and we are 
                    prepared to accept the short-term impact of pursuing such a 
                    policy.

Crescent           Having entered the new financial year with a record order
                   book of more than #2 million, Crescent produced a very 
                   disappointing performance for the six months under review.

                   In the event the large order book proved to be something of a 
                   double-edged sword, in that it placed additional pressures on 
                   the operations team at a time when they were heavily involved 
                   in commissioning the new plasma cutter and press brake 
                   machines which had been ordered some months previously.

                   The result was that mistakes were made and in some cases 
                   these proved expensive to remedy. In addition Crescent found 
                   itself having to work in what can euphemistically be 
                   described as a very demanding environment on one large
                   project and the high costs of complying with the working 
                   practices required by the client meant that margins were 
                   significantly eroded. To make matters worse the Company 
                   incurred a significant bad debt and the overall result was 
                   that operating profit fell to little more than a quarter of 
                   the previous year's figure.

                   Whilst the underlying quality of the business remains very 
                   firmly in place it is essential that the shortcomings of 
                   recent months are properly addressed and a full review of the 
                   Company's operations is presently under way.

DRC                After an encouraging start to the period sales at DRC ended
                   up at a similar level to those for the same period last year.

                   Sales of the Company's traditional roofing products recovered 
                   some of the ground which had been lost in recent years but in 
                   other areas, such as the automotive sector, they fell well 
                   short of target.

                   In the private label sector, which has been targeted as the 
                   principal driver of future sales growth, the pattern was 
                   mixed with some products ahead of budget and some behind. 
                   Generally DRC is not in a position to exert much influence on
                   sales to distributor partners and although we are certain 
                   that it is this area which offers DRC the best chance of 
                   future success it would be true to say that the route to 
                   profitability has been somewhat longer and more frustrating 
                   than we had anticipated. Sales of certain products have been 
                   slower than expected but that is not to say that their 
                   long-term prospects are in any way diminished.

                   As has been the case for some time considerable efforts have 
                   been expended in an attempt to open up new opportunities in 
                   this area, particularly in the context of niche products 
                   where DRC's technical expertise and flexibility provide it
                   with a competitive advantage. It is therefore pleasing to 
                   report that in recent months one such opportunity has been 
                   identified which, based on a reasonable assessment of its 
                   market potential, could have a major impact on DRC's business
                   levels going forward.

                   The product is a 1.2mm sheet, manufactured from a highly 
                   sophisticated mix of ingredients, which manages to provide a 
                   surprisingly high degree of sound reduction. Historically, 
                   significant levels of sound reduction have only been 
                   achievable through the use of much thicker materials and it 
                   is believed that there exists a very considerable latent 
                   demand for a thinner substitute. Tests to confirm the 
                   performance levels of the material are currently under way 
                   and as soon as these are available a major marketing campaign 
                   will be launched by the UK national distributor. Substantial 
                   sales volumes are being predicted and while it is too early 
                   for us to quantify these with any level of accuracy the scale 
                   of the potential is clear. Protective patents are in place 
                   and should offer DRC and its partners every chance of 
                   achieving a significant position in this large and growing 
                   market.

                   Further opportunities are being explored in a number of areas 
                   and there is every reason to believe that at least some of 
                   these will come to fruition.

Current
Trading            Trading in the first few weeks of the second half of the
                   financial year has been mixed. On a positive note, sales at 
                   Fullflow have continued to run well ahead of last year's 
                   levels and this pattern augurs well for the important fourth 
                   quarter.

                   More disappointingly, however, Crescent's underperformance 
                   has not yet been reversed and sales at DRC have fallen some 
                   way short of budget.

Future
Prospects          Nevertheless, despite the fact that we are reporting a loss
                   for the first half of the year and an uneven start to the 
                   second half, we view the future with considerable optimism.

                   Although the general economic outlook is less healthy than it 
                   was this time last year, each of our companies is well 
                   positioned in its chosen markets and ought to be capable of 
                   achieving good levels of profit unless the overall situation
                   deteriorates more than we envisage.

                   Fullflow in particular is a high-quality business and should 
                   deliver strong sales growth for many years to come, based on 
                   a strategy of steady expansion throughout Europe and possibly 
                   beyond. Indeed there is a real possibility that within the 
                   next five years Fullflow will have become Europe's leading 
                   rainwater management specialist.

                   DRC's prospects appear better than at any time since it was 
                   acquired more than five years ago and there is every reason 
                   to believe that by the fourth quarter it will have achieved 
                   its long awaited breakthrough to sustained profitability;
                   and if as we expect sales in the following financial year 
                   exhibit a rapid uplift the high level of operational gearing 
                   enjoyed by the Company should mean that profits increase at a 
                   healthy rate.

                   Whilst Crescent has experienced a short-term setback there is 
                   no reason why it should not return to its previous levels of 
                   profitability, particularly in light of the benefits afforded 
                   by the new machines which it has acquired.

                   Finance With a view both to reducing the Group's borrowings 
                   and providing working capital to finance future expansion it 
                   remains our intention to raise additional equity as soon as 
                   market conditions permit and shareholders should expect to 
                   hear from us in this regard before we report the final 
                   results for the year.



R M Muddimer
Chairman


Enquiries To:

Oliver Scott     KBC Peel Hunt Ltd                        020 7418 8900
Alan Walker      SWP Group Plc                            020 7379 7181
                 (Group Financial Director)



Consolidated Profit and Loss Account

                                                        Six        Six
                                                     months     months      Year
                                                      ended      ended     ended
                                                   31.12.02   31.12.01  30.06.02
                                                      #'000      #'000     #'000
                                                                                                   
Turnover                                              9,333    8,174      16,347
                                                      -----    -----      ------
Operating profit before exceptional items               199      374         586
Net operating expenses - exceptional items                -        -        (770)
                                                      -----    -----      ------
                                                        199      374        (184)
Operating profit/(loss)                                                       
Net interest payable and similar charges               (259)    (227)       (456)
                                                      -----    -----      ------
(Loss)/profit on ordinary activities before taxation    (60)     147        (640)
Taxation                                                  -      (43)          -
                                                      -----    -----      ------                                        
                                         
Retained (loss)/profit                                  (60)     104        (640)
                                                      -----    -----      ------
                      
                                                      
(Loss)/earnings per share-basic                       (0.02)p   0.03p      (0.20)p      
                                                      -----    -----      ------
                         -diluted                     (0.02)p   0.03p      (0.20)p
                                                      -----    -----      ------ 

Consolidated Balance Sheet
                                                             As at     As at     As at
                                                          31.12.02  31.12.01  30.06.02
                                                             #'000     #'000     #'000

Fixed assets                                                                          
Intangible assets                                               34         2        42
Tangible assets                                              4,009     2,977     3,709
                                                             -----     -----     -----
                                                             4,043     2,979     3,751
                                                             -----     -----     -----
Current assets                                                                        
Stocks                                                       2,818     1,855     2,658
Debtors                                                      5,006     4,495     4,602
                                                             -----     -----     -----
                                                             7,824     6,350     7,260

Creditors: amounts falling due within one year              (6,892)   (5,059)   (6,824)                          
                                                             -----     -----     -----                                  
                                                                    
Net current assets                                             932     1,291       436
                                                             -----     -----     -----                                  
                                                                                                       
Total assets less current liabilities                        4,975     4,270     4,187
                                                             -----     -----     -----                                  
                                                                                                       
Creditors: amounts falling due after more than one year      4,325     3,424     3,474                         
                                                             -----     -----     -----                                  
                                                             
Capital and reserves                                                                  
Called up share capital                                      6,827     6,352     6,827
Share premium account                                        1,295     1,215     1,295
Capital reserve                                                 41        41        41
Revaluation reserve                                            521       535       524
Profit and loss account                                     (8,034)   (7,297)   (7,974)
                                                             -----     -----     -----                                  
                                                               650       846       713
                                                             -----     -----     -----                                  
                                                             4,975     4,270     4,187
                                                             -----     -----     -----                                  
 




Consolidated Cash Flow Statement

                                                             Six                 Six           
                                                          months              months           Year
                                                           ended               ended          ended
                                                        31.12.02            31.12.01       30.06.02
                                                           #'000               #'000          #'000

   Net cash flow from operating activities                   494                 529           (273)
                                                         -------             -------        -------

   Returns on investments and servicing of finance
   Net interest paid                                        (196)               (151)          (318)
   Hire purchase interest                                    (24)                (28)           (45)
                                                         -------             -------        -------
                                                            (220)               (179)          (363)
                                                         -------             -------        -------

   Investing activities
   Payments to acquire tangible fixed assets                (214)               (267)          (407)
   Receipts from sales of tangible fixed assets               21                  37             21
                                                         -------             -------        -------
                                                            (193)               (230)          (386)
                                                         -------             -------        -------

   Acquisitions and disposals
   Purchase of minority interest                               -                   -            (55)
                                                         -------             -------        -------
                                                               -                   -            (55)
                                                         -------             -------        -------

   Financing
   Issue of ordinary share capital                             -                   -              8
   Bank loans received                                         -                   -          3,500
   Bank loan repayments                                        -                   -         (1,844)
   Capital element of finance leases and purchase payments  (122)                (51)           (42)
                                                         -------             -------        -------
                                                            (122)                (51)         1,622
                                                         -------             -------        -------

   Net (decrease)/increase in cash                           (41)                 69            545
                                                         -------             -------        -------


Notes to the Interim Report

 1   Financial     The interim results are unaudited and do not constitute
     Information   statutory accounts. The comparative information contained in
                   this report for the year ended 30th June 2002 does not
                   constitute the statutory accounts for that financial year.
                   Those accounts have been reported on by the Group's auditor
                   and delivered to the Registrar of Companies. The report of
                   the Auditor was unqualified and did not contain a statement
                   under Section 237(2) or (3) of the Companies Act.

 2   Taxation      There is no change in the profit and loss account for
                   taxation due to the fact that the Group has sustained losses
                   during the period under review.

 3   Earnings      Earnings per share is calculated on the basis of 341,319,198
     per share     shares (2001: 317,590,628), which is the weighted average of
                   the number of shares in issue during the period.

                   The Company's share options are not dilutive for earnings per
                   share calculations because the share options' exercise prices
                   are greater than the current market price.

 4   Dividends     The Directors are not recommending the payment of an interim
                   dividend.

 5   Copies of     Copies of the interim report are being circulated to
     interim       shareholders. Further copies are available from the Company's
     report        registered office at SWP Group plc, 4th Floor, Bedford House,
                   3 Bedford Street, London WC2E 9HD.



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