RNS Number:8296L
Media Square PLC
03 June 2003


                       Media Square plc ("Media Square")

                                  3 June 2003



Interim Results for the 6 months to 30 April 2003



Financial and operational highlights for the period:

 -   Turnover up 119 per cent. from #1.70 million to #3.71 million

 -   Revenue increased by 124 per cent. from #1.17 million to #2.62 million

 -   Operating profit increased by 113 per cent. to #147,873 from #69,225

 -   Net profit before tax improved from #2,602 to #127,085

 -   Earnings per share up from 0.02 pence to 0.40 pence

 -   EBITDA improved to #233,350

 -   Valuable first time contributions from Fourninety and FI Group acquisitions
     which were completed in January 2003

 -   Successful acquisition of the business and assets of Le Fevre
     Communications in May 2003


Kevin Steeds, Chairman of Media Square, commented:


"It is encouraging to report that following two years of substantial losses and
the major reorganisation of the business at the end of the previous financial
year, the Group has made a healthy pre tax profit of over #127,000 in the first
six months of the current financial year.


"We continue to operate in difficult market conditions, but are making steady
progress in developing our existing businesses. We have always recognised that,
in order to deliver sustainable shareholder value, we need to substantially
expand the scale of the Group and to that end, we are actively pursuing a number
of exciting opportunities."



For further information, please contact:

Jeremy Middleton                             Mobile: 07889 206 155
Media Square Plc

Philip Johnson                               Tel: 0161 214 6540
Brown, Shipley & Co Limited


Company website: www.mediasquare.co.uk





CHAIRMAN'S STATEMENT


Financial Performance


I am very pleased to be able to report that, following two years of substantial
losses, the Group made a profit before taxation of over #127,000 in the six
months to 30 April 2003. Earnings per share increased from just 0.02 pence in
the first six months of last year to 0.40 pence for the current period.


During the period under review the group has expanded its business considerably,
following last year's reorganisation. This has resulted in turnover increasing
from #1.7 million to more than #3.7 million and revenue increasing from just
over #1 million to more than #2.6 million. Operating profits before tax,
interest, depreciation and amortisation of goodwill, were over #233,000.


Although the Group is now profitable, it is still in the early stages of its
development and is not in a position to pay a dividend for the foreseeable
future.


Operations


Following the acquisition of Le Fevre Communications in May - our third major
acquisition this year - the Group now has more than 110 employees based in five
operational locations around the UK. Each of the three business divisions in the
Group - marketing communications, marketing services and e-business - has made
useful contributions to the Group's development during the last six months.


The Group now has an active customer base of some 150 businesses and
organisations around the UK. Major Group clients now include: Argos Stores, ARG
Equation, Marks & Spencer, Littlewoods, Staples, Halifax Bank of Scotland, AXA
Insurance and Leeds City Council. Our focus is firmly in the development of new
retail, financial services and public sector clients, where marketing budgets
are proving more robust.


Acquisitions


A number of further acquisition targets are currently being considered and we
expect to be able to make formal announcements during the next few months. Our
policy is to identify businesses with complementary people, clients and culture
to our own so that we can enhance the profitability and performance of existing
businesses within the Group.


The acquisition of the business of Le Fevre Communications provides us with an
expert PR team and some ten new clients. The business has been merged with our
marketing communications division - Equanim Group - and we expect it to add to
the Group's profits for the second half.


Outlook


The market conditions in which the Group operates continue to be difficult and,
along with our peer group, the visibility of future revenues makes it difficult
to predict future earnings with any degree of certainty. We have streamlined our
core operations and have instituted development plans for both existing and new
business.


On behalf of the board, I wish to thank all our employees for their continued
commitment and flexibility over the past six months. I would also like to
express my thanks to the executive directors who have continued their good work
in laying the foundations for success in the future.



Kevin Steeds

Chairman

2 June 2003



consolidated SUMMARISED PROFIT AND LOSS ACCOUNT


For the period ended 30 April 2003

                                    6 months         6 months       Year ended
                              ended 30 April   ended 30 April       31 October
                                        2003             2002             2002
                       Note        Unaudited        Unaudited          Audited  
                                           #                #                #
                                                                           
Turnover
- continuing                       2,243,395        1,697,799        2,833,634
operations
- acquisitions                     1,471,120                -        1,886,621
                               -------------   --------------   --------------
                                   3,714,516        1,697,799        4,720,255
- discontinued                             -                -          165,395
operations
                               -------------   --------------   --------------
                                   3,714,516        1,697,799        4,885,650

Material cost of                  (1,096,744)        (526,670)      (1,815,372)
sales
                               -------------   --------------   --------------
Revenue                            2,617,771        1,171,129        3,070,278
                               =============   ==============   ==============

Gross profit
- continuing                         512,254          513,696          866,431
operations
- acquisitions                       461,888                -          506,053
                               -------------   --------------   --------------
                                     974,142          513,696        1,372,484
- discontinued                             -                -          (25,978)
operations
                               -------------   --------------   --------------
                                     974,142          513,696        1,346,506
                               =============   ==============   ==============

Operating profit/
(loss)
- continuing                          75,293           69,225         (251,906)
operations - pre
exceptional items
- continuing                               -                -         (244,616)
operations -
exceptional items
                               -------------    -------------   --------------
                                      75,293           69,255         (496,522)
- acquisitions pre                    72,580                -          159,687
exceptional items
                               -------------   --------------   --------------
                                     147,873           69,225         (336,835)
- discontinued                             -                -          (39,088)
operations
                               -------------   --------------   --------------
                                     147,873           69,225         (375,923)

Loss arising in respect of                 -                -         (445,792)
closure of subsidiary
undertaking

Interest payable less                (20,788)         (66,623)        (100,814)
interest receivable
                               -------------   --------------   --------------

Profit/(loss) on                     127,085            2,602         (922,529)
ordinary activities
before taxation

Tax on profit/(loss)                       -                -                -
on ordinary
activities
                               -------------   --------------   --------------

Profit/(loss) on                     127,085            2,602         (922,529)
ordinary activities
after taxation

Dividends                                  -                -                -
                               -------------   --------------   --------------
Profit/(loss)             3          127,085            2,602         (922,529)
transferred to/(from)
reserves
                               =============   ==============   ==============

Basic earnings/(loss)     2             0.40p            0.02p           (4.51p)
per share
                               =============   ==============   ==============
Diluted earnings/         2             0.39p            0.02p           (4.43p)
(loss) per share
                               =============   ==============   ==============


There were no recognised gains or losses other than the loss for the financial
period.



CONSOLIDATED BALANCE SHEET


At 30 April 2003

                                          At               At               At
                                    30 April         30 April       31 October 
                                        2003             2002             2002
                       Note        Unaudited        Unaudited          Audited
                                           #                #                #
Fixed assets
Intangible assets                  1,668,589        1,139,326        1,508,555
Tangible assets                    1,213,788        1,118,840          846,922
                               -------------   --------------   --------------
                                   2,882,377        2,258,166        2,355,477
Current assets
Stocks                                90,256           33,156          112,131
Debtors                            2,106,207          794,394        1,346,439
Cash at bank and in                        -          126,171               76
hand
                               -------------   --------------   --------------
                                   2,196,463          953,721        1,458,646

Creditors: amounts                (3,332,620)      (1,813,676)      (2,141,214)
falling due within one
year
                               -------------   --------------   --------------

Net current                       (1,136,157)        (859,955)        (682,568)
liabilities
                               -------------   --------------   --------------

Total assets less                  1,746,220        1,398,211        1,672,909
current liabilities

Creditors: amounts                  (853,323)        (955,019)        (907,097)
falling due after one
year
                               -------------   --------------   --------------
Net assets                           892,897          443,192          765,812
                               =============   ==============   ==============

Capital and reserves
Called up share                    1,592,357          693,666        1,592,357
capital
Share premium                      2,648,379        2,299,319        2,648,379
account
Profit and loss                   (3,347,839)      (2,549,793)      (3,474,924)
account
                               -------------   --------------   --------------
Equity shareholders'      3          892,897          443,192          765,812
funds
                               =============   ==============   ==============



CONSOLIDATED CASH FLOW STATEMENT


For the period ended 30 April 2003

                                    6 months         6 months             Year
                                       ended            ended            ended
                                    30 April         30 April       31 October
                                        2003             2002             2002
                       Note        Unaudited        Unaudited          Audited
                                           #                #                #

Net cash (outflow)/       4         (172,888)         587,265          499,930
inflow from operating
activities

Returns on investments
and servicing of
finance
Interest received                          -                -            1,742
Interest paid                        (16,206)         (25,770)         (37,346)
Hire purchase interest                (4,582)         (40,853)         (65,210)
paid
                               -------------   --------------    -------------
Net cash (outflow)
from returns on
investments
and servicing of                     (20,788)         (66,623)        (100,814)
finance

Taxation
UK corporation tax                         -           22,000           22,000
refund
                               -------------   --------------   --------------

Capital expenditure
and financial
investment
Purchase of tangible                 (79,120)         (28,564)         (64,988)
fixed assets
                               -------------   --------------   --------------
Net cash outflow from                (79,120)         (28,564)         (64,988)
capital expenditure
and financial
investment
                               -------------   --------------   --------------

Acquisitions and
disposals
Purchase of subsidiary               (38,288)               -         (442,425)
undertakings
                               -------------   --------------   --------------
Net cash outflow from                (38,288)               -         (442,425)
acquisitions and
disposals
                               -------------   --------------   --------------

Financing
Issue of ordinary                          -                -          475,657
share capital
Share issue costs                          -                -         (106,949)
Repayment of loan                   (243,392)        (202,847)         (22,129)
notes
Loans advanced                       420,000                -                -
Capital element of                   (10,210)         (58,600)        (136,256)
hire purchase
agreements
Repayment of bank                   (129,229)               -         (335,437)
loans
                               -------------   --------------   --------------
Net cash inflow/                      37,169         (261,447)        (125,114)
(outflow) from
financing
                               =============   ==============   ==============

(Decrease)/increase in    5         (273,915)         252,631         (211,411)
cash
                               ==============   =============   ==============



NOTES TO THE INTERIM STATEMENT


For the period ended 30 April 2003



1   BASIS OF PREPARATION


The consolidated 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 group's 2002 annual report and financial statements.


The financial information set out in this interim report does not constitute
statutory accounts as defined by section 240 of the Companies Act 1985. The
figures for the year ended 31 October 2002 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 section 237(2) of the Companies Act 1985.



2   EARNINGS/(LOSS) PER SHARE



The calculation of the basic and diluted earnings/(loss) per share is based on
the profit/(loss) on ordinary activities after tax and on the weighted average
number of ordinary shares in issue during the period.


The profit/(loss) and weighted average number of shares used in the calculations
are set out below:

Basic earnings/(loss) per share                        Weighted
                                                 average number Earnings/(loss)
                                   Profit/(loss)      of shares       per share
                                               #                          pence

Six months ended 30 April 2003           127,085     31,847,164            0.40
                                        ========     ==========        ========

Six months ended 30 April 2002             2,602     13,875,336            0.02
                                        ========     ==========        ========

Year ended 31 October 2002              (922,529)    20,471,941           (4.51)
                                        ========     ==========        ========

Diluted earnings/(loss) per share                      Weighted
                                                 average number Earnings/(loss)
                                   Profit/(loss)      of shares       per share
                                               #                          pence


Six months ended 30 April 2003           127,085     32,401,304            0.39
                                        ========     ==========        ========

Six months ended 30 April 2002             2,602     14,116,536            0.02
                                        ========     ==========        ========

Year ended 31 October 2002              (922,529)    20,829,743          (4.43)
                                        ========     ==========        ========



3   RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS

                                          At               At                At
                                    30 April         30 April        31 October 
                                        2003             2002              2002
                                   Unaudited        Unaudited           Audited
                                           #                #                 #

Profit/(loss) for the                127,085            2,602          (922,529)
financial period
Issue of ordinary share                    -                -         1,247,751
capital
Net increase in shareholders'        127,085            2,602           325,222
funds
Shareholders' funds at               765,812          440,590           440,590
beginning of period
                               -------------   --------------    --------------
Shareholders' funds at end of        892,897          443,192           765,812
period
                               =============   ==============    ==============


4   NET CASH OUTFLOW FROM OPERATING ACTIVITIES

                                    6 months         6 months              Year
                                       ended            ended             ended
                                    30 April         30 April        31 October
                                        2003             2002              2002
                                   Unaudited        Unaudited           Audited
                                           #                #                 #

Profit/(loss) for the                147,873           69,225          (375,923)
financial period
Depreciation                          85,477          131,753           381,069
Goodwill amortisation and             41,427           25,674            81,673
impairment
Decrease/(increase) in                27,431           25,799           (36,222)
stock
(Increase)/decrease/ in             (235,851)          59,894           462,266
debtors
(Decrease)/increase in              (239,245)         274,920           (12,933)
creditors
                               -------------    -------------     -------------
Net cash (outflow)/inflow           (172,888)         587,265           499,930
from operating activities
                               =============    =============     =============



5   RECONCILIATION OF NET CASH FLOW TO MOVEMENT IN NET DEBT


                                    6 months         6 months              Year
                                       ended            ended             ended
                                    30 April         30 April        31 October
                                        2003             2002              2002
                                   Unaudited        Unaudited           Audited
                                           #                #                 #

(Decrease)/increase in cash         (273,915)         252,631          (211,411)
in the period
Repayment of debt                    243,392          202,847           335,437
Cash outflow from finance             10,210           58,600           136,256
leases
Cash outflow from bank               129,229                -            22,129
loans
                               -------------    -------------    --------------
Change in net debt resulting         108,916          514,078           282,411
from cash flows
Inception of finance leases                -                -           (13,941)
Net debt acquired                   (126,968)               -          (219,245)
On closure of subsidiary                   -                -           485,972
undertakings
Loans advanced                      (420,000)               -                 -
Loan notes advanced on                     -                -          (150,000)
acquisition
                               -------------    -------------    --------------
Movement in net debt in the         (438,052)         514,078           385,197
period
Net debt at the beginning of      (1,627,748)      (2,012,945)       (2,012,945)
the period
                               -------------    -------------    --------------
Net debt at the end of the        (2,065,800)      (1,498,867)       (1,627,748)
period
                               =============    =============    ==============



6   COPIES OF THESE INTERIM RESULTS WILL BE SENT TO SHAREHOLDERS.






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IR UUSBROORNRAR