RNS Number:6880R
Big Yellow Group PLC
05 November 2003


                                                                5 November 2003



                              Big Yellow Group PLC


     Results for the Six Months and Second Quarter ended 30 September 2003


                                                   _______________________________________
                   Second          First
                  quarter        quarter                6 Months        6 Months
                    ended          ended                   ended           ended
             30 September        30 June            30 September    30 September
Annualised
 Revenue           #24.8m         #22.0m   +13%           #24.8m          #16.4m    +51%
Turnover            #6.0m          #5.0m   +20%           #11.0m           #7.1m    +55%
EBDAT*              #1.5m          #0.5m                   #2.0m           #0.3m
Profit/
 (Loss)
 before tax        #0.49m       (#0.35m)                  #0.14m         (#0.98m)
Earnings/
 (loss)
 per share                                                 0.06p          (0.57p)
Number of
 customers        18,600         16,600    +12%           18,600          11,500    +62%
Occupied
 space   1,129,000 sq ft  1,005,000sq ft   +12%  1,129,000 sq ft   753,000 sq ft    +50%
                                                   _______________________________________

* Earnings before depreciation, amortisation, exceptional items and tax. See
note 6

   * Group pleased to report a maiden pre-tax profit of #0.14 million for the
     half year and #0.49 million for the second quarter

   * 35 stores committed, of which 28 are trading, providing 2.1 million sq
     ft when completed

   * Acquired four freehold stores in North Kensington, Byfleet, Tolworth and
     Beckenham in the period to date

   * 0.25 million sq ft leased up in the period; total occupied space now
     1.13 million sq ft.

   * Number of customers up 62 % to 18,600 (2002: 11,500)

   * Like for like annualised sales for 26 stores open throughout the period
     up 29% as at September compared to March

   * Like for like annualised sales for 13 stores open for more than two
     years throughout the period up 12% as at September compared to March

   * Merchandise, insurance and other sales represented 15.3 % of storage
     income (2002: 14.7%)

                                     -Ends-

For further Information, please contact:

Big Yellow Group PLC                           01276 470 190
James Gibson, Chief Executive

Weber Shandwick Square Mile                    020 7067 0700
Louise Robson/Sally Lewis



Interim Report 2003
Trading Summary

Years since
opening as at
1 April 2003     Greater than 2 years   Between 1 and 2 years       Less than 1 year        Total
                         ------------           -------------          -------------      -------

Number of stores             13                       8                       6              27
                         ============           =============          =============      =======
As at 30 September 2003
Total capacity (sq ft)*    744,000                 484,000                467,000        1,695,000
Occupied space (sq ft)     635,000                 325,000                169,000        1,129,000
Percentage occupied          85%                     67%                    36%             67%

                Freehold   Leasehold    Freehold    Leasehold     Freehold   Leasehold      Total

Number of stores      7           6           5             3            5          1          27

                  #'000        #'000      #'000         #'000        #'000      #'000        #'000
Annualised
 revenue          7,018        7,093      4,190         2,608        3,598        322       24,829

For the period:
Self storage
 sales*           2,838       3,061       1,549           920        1,047         69        9,484
Other income**      407         389         252           154          226         19        1,447
Bulk storage
 sales               -            -           -             -           26          -           26
                 -----        -----       -----         -----        -----       ----        -----

Total turnover   3,245        3,450       1,801         1,074        1,299         88       10,957


Direct store
 operating
 costs
 (excluding
 depreciation)  (1,198)      (1,865)       (825)         (918)        (949)      (204)      (5,959)
                 -----        -----       -----         -----        -----       ----        -----

Store EBITDA***  2,047        1,585         976           156          350       (116)       4,998

Store
 depreciation     (413)        (362)       (304)         (216)        (376)       (28)      (1,699)
                 -----        -----       -----         -----        -----       ----        -----

Store EBIT****   1,634        1,223         672           (60)         (26)      (144)       3,299


Administrative
 expenses                                                                                   (1,691)
                                                                                             -----

Operating profit                                                                             1,608

Net interest                                                                                (1,465)
                                                                                             -----

Profit before tax                                                                              143
                                                                                             =====

* Includes shortlet offices with total capacity of 37,000 sq ft
** Merchandise, insurance and other storage related fees
*** Earnings before interest, tax, depreciation and amortisation
**** Earnings before interest and tax




                                                  5 November 2003


                      Big Yellow Group PLC

Results for the Six Months and Second Quarter ended 30 September
                              2003

                      Chairman's Statement

The Board of Big Yellow Group PLC is pleased to announce results
for the six months and for the second quarter ended 30 September
2003.  Following  a robust trading performance over  the  summer
months  we  are delighted to report  the Group's maiden  pre-tax
profit for the half year.

Financial Review
The  Group  made a pre-tax profit of #0.14 million in  the  half
year  (2002: #0.98 million loss) aided by a significant rise  in
pre-tax profitability of #0.49 million in the last quarter.  The
earnings  per share for the period was 0.06p  (2002: 0.57p  loss
per share).

Turnover  for the period was #11.0 million (2002: #7.1 million),
a 55% increase on the comparable period last year.  Merchandise,
insurance  and  other sales represented 15.3% (2002:  14.7%)  of
total storage income during the period.

As  at  30 September 2003, underlying revenues calculated on  an
annualised  basis  rose to #24.8 million, up  51%  (2002:  #16.4
million).

In  the  second quarter to 30 September 2003, annualised revenue
rose by 13 % or #2.8 million from the #22.0 million reported  at
30  June 2003 and turnover for the same period rose by 20  %  to
#6.0 million (Q1 2003: #5.0 million).

On  a like for like basis, annualised revenue from the 26 stores
open  throughout  the period was 29% higher as at  30  September
2003  when compared to 31 March 2003. Within this, the 13 stores
open  for  more  than  two years as at  1  April  2003  achieved
annualised revenue growth of 12% over the six  month period.

The  Group's  cashflows continue to build as  reflected  by  the
increase in EBDAT (see note 6) for the six month period to  #2.0
million  from  #0.3  million for the same period  in  2002.   In
addition, EBDAT for the last quarter was #1.5 million.

Total administrative expenses were #1.69 million for the period;
down from #1.82 million for the equivalent period last year. The
reduction  arises  principally from the  core  overhead  savings
following the closure of the French operation last year,  offset
primarily  by increased staffing costs in relation  to  national
insurance,   pensions,  improved  bonus  payments   and   annual
increases.

Dividend
As  reported  in  May  the Group intends to have  a  progressive
dividend   policy   reflecting  growth  in  operating   cashflow
surpluses  with  payment of a final dividend  only.  No  interim
dividend is therefore proposed.

Store Trading Performance
We are pleased to report that 28 stores are now trading, Byfleet
having  opened after the period end, providing a total  capacity
of  1.7  million  sq  ft.  24  of the  stores  are  now  trading
profitably  at the pre-tax level and 26 have positive  operating
cash flow.

In  the  six months to 30 September 2003 occupancy increased  by
0.25 million sq ft to 1.13 million sq ft out of a total capacity
of  1.7  million  sq ft for all stores open at the  period  end.
Furthermore, the 13 stores open for more than two years  at  the
beginning  of  the  period were on average 85%  occupied  at  30
September 2003.

Our  customer base continues to grow and at 30 September we  had
18,600  customers,  compared  with  13,800  at  31  March   2003
(September 2002: 11,500 customers).

We  have included a table summarising the trading performance of
all  our  stores  over  the six month period,  analysed  between
stores open more than two years; between one and two years;  and
less  than a year, at the beginning of the period. Our intention
is  to  continue  to show the trading results  as  the  maturity
profile of the portfolio improves over time. The 13 stores  open
for  more  than two years made trading profits before  interest,
tax, depreciation and amortisation ("EBITDA") of #3.6 million in
the  six  month period on turnover of #6.7 million, a margin  of
54%,  comprising an average EBITDA margin for freeholds  of  63%
and leaseholds 46%.

We  remain  focused on maintaining our competitive edge  and  on
improving  efficiencies at our stores.  To assist this,  we  are
currently rolling out a self storage "off the shelf" centralised
operating  system.  The  process will  be  complete  before  the
financial  year  end and will enable us to improve  efficiencies
and controls in all our stores and head office.

Share Buy Backs
In  April  2003  we  obtained  authority  from  shareholders  to
purchase  14.99%  of the issued ordinary share  capital  of  the
Company.   On 23 October, the Group purchased 150,000 shares  at
83p.  The Group will only deploy cash for the purchase of shares
where  it  will  not  compromise  its  ability  to  expand   the
portfolio, whilst remaining relatively conservatively  financed,
and  where it considers that a purchase will be earnings and net
asset per share enhancing.

Strategy
In May we announced we were taking a more ambitious but measured
approach  to  expansion  as  a consequence  of  resilient  store
performance over the winter period. Although acquiring  roadside
property for development into self storage remains difficult  in
our  target areas of London and the South, nevertheless we  have
acquired four freehold stores since the beginning of the  period
in  North  Kensington, Byfleet, Tolworth  and  Beckenham.   This
takes  the total number of stores open, or under development  to
35 which, when fully developed, will provide 2.1 million sq ft.

In  line  with  our  improving cashflows the Group  has  secured
additional  bank  facilities of #24 million  taking  total  bank
facilities to #78 million.  Net debt at the end of September was
#55million giving cash and undrawn facilities to fund  expansion
of  #23  million.  #43  million of our bank  debt  is  fixed  at
maturities expiring in 2007 and 2008 at an average cost of  6.4%
including margin with the balance at lower variable rates.

Improving cashflow surpluses will increasingly allow us to  part
finance  our  expansion internally. Access to  debt  finance  is
significantly  aided by both this growth in operating  cashflows
and  the  freehold  ownership of 25  of  our  stores  and  sites
respectively, representing 71% of the portfolio.

Outlook
Big Yellow's visibility as a recognisable consumer brand has, we
believe, increased significantly in the last year driven by  the
increasing  size  of our store network and sustained  marketing,
particularly in the London area with our first ever TV campaign.

We believe this has led to increased awareness and growth in the
self  storage  market as a whole and that  the  quality  of  our
stores  and  commitment  of  our  highly  motivated  people  has
resulted in Big Yellow capturing a larger share of this new pool
of customers.

The  achievement of our maiden pre-tax profit is a  considerable
milestone in the Group's evolution, all achieved through organic
growth.  We  now  look  forward to building  on  our  brand  and
industry  leadership, increasing our store  portfolio  and  most
importantly delivering sustainable profit growth in the future.

David White
Chairman
5 November 2003
                             -Ends-

For further Information, please contact:
Big Yellow Group PLC                               01276 470 190
James Gibson, Chief Executive

Weber Shandwick Square Mile                        020 7067 0700
Louise Robson/Sally Lewis





CONSOLIDATED PROFIT AND LOSS ACCOUNT
Six months ended 30 September 2003


                       Six months
                            ended
                               30
                   September 2003   Six months ended 30 September 2002
                      (unaudited)              (unaudited)              Year ended 31 March 2003 (Audited)
               Note                            Discontinued                         Discontinued
                                   Continuing        French              Continuing       French
                                   operations    operations      Total   operations   operations      Total
                           #'000        #'000         #'000      #'000        #'000        #'000      #'000

TURNOVER          2       10,957        7,098             -      7,098       15,579            -     15,579

Cost of sales             (7,658)      (5,513)            -     (5,513)     (12,397)           -    (12,397)
                          ------       ------        ------     ------       ------       ------     ------
GROSS PROFIT               3,299        1,585             -      1,585        3,182            -      3,182

Administrative
 expenses                 (1,691)      (1,475)         (347)    (1,822)      (2,956)        (484)    (3,440)
Exceptional item  3            -         (191)            -       (191)        (191)           -       (191)
                          ------       ------        ------     ------       ------       ------     ------
Total
 administrative
 expenses                 (1,691)      (1,666)         (347)    (2,013)      (3,147)        (484)    (3,631)
                          ------       ------        ------     ------       ------       ------     ------
OPERATING
 PROFIT/(LOSS)             1,608          (81)         (347)      (428)          35         (484)      (449)

Loss on
 termination of
 French operation              -            -             -          -            -         (270)      (270)
Interest receivable
 and similar income           75          428             3        431          619            8        627
Interest payable
 and similar
 charges          4       (1,540)        (958)          (21)      (979)      (2,171)         (31)    (2,202)
                          ------       ------        ------     ------       ------       ------     ------
PROFIT/(LOSS)
 ON ORDINARY
 ACTIVITIES BEFORE
 TAXATION                    143         (611)         (365)      (976)      (1,517)        (777)    (2,294)

Taxation          5          (83)         323             -        323          (73)           -        (73)
                          ------       ------        ------     ------       ------       ------     ------
PROFIT/(Loss) on
 ordinary activities
 after taxation               60         (288)         (365)      (653)      (1,590)        (777)    (2,367)

Dividends         7            -                                     -                                 (994)
                          ------       ------        ------     ------       ------       ------     ------
RETAINED PROFIT/
 (loss) for the
 period/year      9           60                                  (653)                               (3,361)
                          ======                                ======                                 =====
Basic earnings/
 (loss) per
 share            8        0.06p                                (0.57p)                                (2.1p)
                          ======                                ======                                 =====
Diluted earnings/
 (loss) per
 share            8        0.06p                                (0.57p)                                (2.1p)
                          ======                                ======                                 =====

All items in the current period profit and loss account relate to continuing
operations.



CONSOLIDATED BALANCE SHEET
30 September 2003

                          Note   30 September      30 September        31 March
                                         2003              2002            2003
                                  (Unaudited)       (Unaudited)       (Audited)
                                        #'000             #'000           #'000

FIXED ASSETS
Intangible assets                       1,481             1,578          1,529
Tangible assets                       114,458            89,429        100,933
                                      -------           -------        -------
                                      115,939            91,007        102,462
                                      -------           -------        -------

CURRENT ASSETS
Stocks                                    245               164            252
Debtors                                 5,979             5,717          5,986
Cash at bank and in hand                8,217            17,667          2,267
                                      -------           -------        -------

                                       14,441            23,548          8,505
CREDITORS: amounts
falling due within one year            (7,862)           (7,581)        (9,667)
                                      -------           -------        -------

NET CURRENT ASSETS/(LIABILITIES)        6,579            15,967         (1,162)
                                      -------           -------        -------

TOTAL ASSETS LESS CURRENT
 LIABILITIES                          122,518           106,974        101,300

CREDITORS: amounts falling
 due after more than one year         (63,507)          (36,717)       (42,349)

                                      -------           -------        -------
TOTAL NET ASSETS                       59,011            70,257         58,951
                                      =======           =======        =======

CAPITAL AND RESERVES
Called up share capital      9          9,940            11,170          9,940
Capital redemption reserve   9          1,638               408          1,638
Share premium account        9          1,923             1,923          1,923
Other distributable reserves 9         52,307            61,874         52,307
Profit and loss account      9         (6,797)           (5,118)        (6,857)

                                      -------           -------        -------
EQUITY SHAREHOLDERS' FUNDS             59,011            70,257         58,951
                                      =======           =======        =======


RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS
Six months ended 30 September 2003

                                Six months         Six months
                                     ended              ended       Year ended
                              30 September       30 September         31 March
                                      2003               2002             2003
                               (Unaudited)        (Unaudited)        (Audited)
                                     #'000              #'000            #'000

Profit/(loss) for the financial
 period/year                            60               (653)          (2,367)
Foreign exchange translation
 differences                             -                  9              (16)
Dividends                                -                  -             (994)
                                   -------            -------          -------

                                        60               (644)          (3,377)

Purchase of own shares                   -             (3,126)         (11,699)
                                   -------            -------          -------

Net addition/(reduction) to
 shareholders' funds                    60             (3,770)         (15,076)

Opening shareholders' funds         58,951             74,027           74,027
                                   -------            -------          -------
Closing shareholders' funds         59,011             70,257           58,951
                                   =======            =======          =======


STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES
Six months ended 30 September 2003

                                Six months         Six months
                                     ended              ended       Year ended
                              30 September       30 September         31 March
                                      2003               2002             2003
                               (Unaudited)        (Unaudited)        (Audited)
                                     #'000              #'000            #'000


Profit/(loss) for the period/year       60               (653)          (2,367)
Foreign exchange translation
 differences                             -                  9              (16)
                                   -------            -------          -------
Total recognised gains and losses       60               (644)          (2,383)
                                   =======            =======          =======


CONSOLIDATED CASH FLOW STATEMENT
Six months ended 30 September 2003

                                Six months         Six months
                                     ended              ended       Year ended
                              30 September       30 September         31 March
                                      2003               2002             2003
                               (Unaudited)        (Unaudited)        (Audited)
                                     #'000              #'000            #'000

Cash inflow from
 operating activities      B         2,528                679            3,510

Returns on investments
 and servicing of finance           (1,408)              (245)          (1,385)

Capital expenditure and
 financial investment              (15,334)           (15,027)         (29,349)

Equity dividends paid                 (994)                 -                -
                                    ------             ------           ------

Cash outflow before
 financing                         (15,208)           (14,593)         (27,224)

Financing
Increase in debt          A         21,158             16,858           22,662
Purchase of own shares                   -             (3,126)         (11,699)
                                    ------             ------           ------
                                    21,158             13,732           10,963
                                    ------             ------           ------
Increase /(decrease) in
 cash in the period/year  A          5,950               (861)         (16,261)
                                    ======             ======           ======


A. Reconciliation of net cash flow to movement in net funds
Six months ended 30 September 2003

                                Six months         Six months
                                     ended              ended       Year ended
                              30 September       30 September         31 March
                                      2003               2002             2003
                               (Unaudited)        (Unaudited)        (Audited)
                                     #'000              #'000            #'000

Increase/(decrease) in cash
 in the period/year                  5,950               (861)         (16,261)

Cash inflow from increase
 in debt financing                 (21,158)           (16,858)         (22,662)
                                    ------             ------           ------

Change in net (debt)/funds
 resulting from cash flows         (15,208)           (17,719)         (38,923)
                                    ------             ------           ------

Movement in net debt in the
 period/year                       (15,208)           (17,719)         (38,923)

Net debt at start of period/year   (40,333)            (1,410)          (1,410)
                                    ------             ------           ------
Net debt at end of period/year     (55,541)           (19,129)         (40,333)
                                    ======             ======           ======


B. Reconciliation of operating profit/(loss) to net cash inflow from operating
   activities
Six months ended 30 September 2003



                                  Six months        Six months
                                       ended             ended      Year ended
                                30 September      30 September        31 March
                                        2003              2002            2003
                                 (Unaudited)       (Unaudited)       (Audited)
                                       #'000             #'000           #'000

Operating profit/(loss)                1,608              (428)           (449)
Depreciation                           1,774             1,026           2,546
Loss on disposal of fixed assets           -                 -             103
Amortisation of goodwill                  48                48              97
Foreign exchange loss                      -                 -             (16)
Decrease/(increase) in stock               7               (13)           (102)
Increase in debtors                      (78)             (682)         (1,345)
(Decrease)/increase in creditors        (831)              728           2,676
                                      ------            ------          ------
Net cash inflow from operating
 activities                            2,528               679           3,510
                                      ======            ======          ======


NOTES TO THE INTERIM REVIEW
Six months ended 30 September 2003

1. ACCOUNTING POLICIES

Basis of preparation
The interim information for the six months ended 30 September 2003 and 30
September 2002 is unaudited and does not comprise statutory accounts. The
comparative figures for the year ended 31 March 2003 are not statutory accounts
but are extracted from the audited statutory accounts. The statutory accounts
for the year ended 31 March 2003 have been filed with the Registrar of
Companies. They received an unqualified audit report which did not contain a
statement under Section 237(2) or 237(3) of the Companies Act 1985. This interim
report should be read in conjunction with the statutory accounts for the year
ended 31 March 2003. The interim figures have been prepared on the same basis
and applying the same accounting policies as in prior years.


2. SEGMENTAL INFORMATION

Turnover represents amounts derived from the provision of services which fall
within the Group's ordinary activities after deduction of trade discounts and
value added tax. The Group's net assets, turnover and profit/(loss) before tax
are attributable to one activity, the provision of self storage and related
services. These all arise in the United Kingdom, with the exception of #nil  (31
March 2003: #1,256,000) in respect of net liabilities in France. Losses which
arose on the operations in France are disclosed on the face of the profit and
loss account.


3. EXCEPTIONAL ITEM

The Group was admitted to the Official List and cancelled its AIM listing on 7
June 2002. Exceptional costs relating to this change of #191,446 were incurred
in the 6 month period to 30 September 2002.


4. INTEREST PAYABLE AND SIMILAR CHARGES

                                Six months         Six months
                                     ended              ended       Year ended
                              30 September       30 September         31 March
                                      2003               2002             2003
                               (Unaudited)        (Unaudited)        (Audited)
                                     #'000              #'000            #'000

Bank borrowings,                     1,540                979            2,159
Foreign exchange and other charges       -                  -               43
                                   -------             ------           ------
                                     1,540                979            2,202
                                   =======             ======           ======

5. TAXATION

The current period tax charge for the Group relates entirely to a movement in
deferred tax. No corporation tax will be payable as a result of tax losses
within the Group, which at 31 March 2003 were #4.2 million. The deferred tax
charge in the year results in a tax rate in excess of the standard rate of 30%,
primarily because the Group depreciates its buildings for which no corporation
tax relief is due, and this permanent disallowable is significant in relation to
current period reported pre-tax profit.


6. PROFIT/(LOSS) BEFORE DEPRECIATION, AMORTISATION, TAX AND EXCEPTIONAL ITEMS

                Six months
                  ended 30
                 September
                      2003         Six months ended 30 September 2002
                (Unaudited)                   (Unaudited)                      Year ended 31 March 2003 (Audited)
                                                  Discontinued                             Discontinued
                                Continuing              French                 Continuing        French
                                operations          operations         Total   operations    operations     Total
                      #'000          #'000               #'000         #'000        #'000         #'000     #'000

Profit/(loss)
 before tax             143           (611)               (365)         (976)      (1,517)         (777)   (2,294)
                     ------         ------              ------        ------       ------        ------    ------
Exceptional items         -           (191)                  -          (191)        (191)         (270)     (461)
                     ------         ------              ------        ------       ------        ------    ------

Profit/(loss) before
 tax and exceptional
 items                  143           (420)               (365)         (785)      (1,326)         (507)   (1,833)
                     ======         ======              ======        ======       ======        ======    ======

Depreciation         (1,774)        (1,026)                  -        (1,026)      (2,546)            -    (2,546)
Amortisation            (48)           (48)                  -           (48)         (97)            -       (97)
                     ======         ======              ======        ======       ======        ======    ======

Total depreciation,
 amortisation and
 exceptional items   (1,822)        (1,265)                  -        (1,265)      (2,834)         (270)   (3,104)
                     ======         ======              ======        ======       ======        ======    ======
Profit/(loss) before
 depreciation,
 amortisation and
 exceptional items
 ("EBDAT")            1,965            654                (365)          289        1,317          (507)      810
                     ======         ======              ======        ======       ======        ======    ======


7. DIVIDENDS

No interim dividend has been proposed (31 March 2003: Final dividend of 1.0
pence per ordinary share, 30 September 2002: nil).


8. EARNINGS/(LOSS) PER ORDINARY SHARE

Basic earnings/(loss) per ordinary share has been calculated on the retained
profit for the period of #60,000 (6 months ended 30 September 2002: loss of
#653,000; year ended 31 March 2003: loss of #2,367,000) and on the weighted
average number of shares in issue during the period of 99,400,616 (6 months
ended 30 September 2002: 115,419,623; year ended 31 March 2003: 111,940,282).
Diluted earnings/(loss) per share has been calculated after allowing for the
exercise of share options which have met the required exercise conditions. The
weighted average number of shares in issue during the period is 101,013,842. (6
months ended 30 September 2002: 115,419,623; year ended 31 March 2003:
111,940,282).


9. MOVEMENT ON RESERVES

                      Capital      Share         Other  Profit and
            Share  redemption    premium distributable        loss
          capital     reserve    account      reserves     account       Total
            #'000      #'000       #'000         #'000       #'000       #'000


Balance
 at 1
 April
 2003       9,940      1,638       1,923        52,307      (6,857)     58,951
Profit
 for the
 financial
 period         -          -           -             -          60          60

           ------     ------      ------        ------      ------       ------
Balance
 at 30
 September
 2003       9,940      1,638       1,923        52,307      (6,797)      59,011
           ======     ======      ======        ======      ======       ======



INDEPENDENT REVIEW REPORT TO BIG YELLOW GROUP PLC

Introduction

We have been instructed by the company to review the financial information for
the six months ended 30 September 2003 which comprises the profit and loss
account, the balance sheet, the reconciliation of movements in shareholders'
funds, the statement of total recognised gains and losses, the cash flow
statement, and the related notes 1 to 9. We have read the other information
contained in the interim report and considered whether it contains any apparent
misstatements or material inconsistencies with the financial information.

This report is made solely to the company in accordance with Bulletin 1999/4
issued by the Auditing Practices Board. Our work has been undertaken so that we
might state to the company those matters we are required to state to them in an
independent review report and for no other purpose. To the fullest extent
permitted by law, we do not accept or assume responsibility to anyone other than
the company, for our review work, for this report, or for the conclusions we
have formed.

Directors' responsibilities

The interim report, including the financial information contained therein, is
the responsibility of, and has been approved by the directors. The directors are
also responsible for ensuring that the accounting policies and presentation
applied to the interim figures are consistent with those applied in preparing
the preceding annual accounts except where any changes, and the reasons for
them, are disclosed.

Review work performed

We conducted our review in accordance with guidance contained in Bulletin 1999/4
issued by the Auditing Practices Board. A review consists principally of making
enquiries of Group management and applying analytical procedures to the
financial information and underlying financial data and based thereon, assessing
whether the accounting policies and presentation have been consistently applied
unless otherwise disclosed. A review excludes audit procedures such as tests of
controls and verification of assets, liabilities and transactions. It is
substantially less in scope than an audit performed in accordance with United
Kingdom auditing standards and therefore provides a lower level of assurance
than an audit. Accordingly, we do not express an audit opinion on the financial
information.

Review conclusion

On the basis of our review we are not aware of any material modifications that
should be made to the financial information as presented for the six months
ended 30 September 2003.



Deloitte & Touche LLP
Chartered Accountants
London
5 November 2003




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