RNS Number:4696T
Smart Approach Group PLC
19 December 2003


                            Smart Approach Group plc
                      ("Smart Approach" or "the Company")

        Interim Results for the six month period ended 30 September 2003

The Board of Smart Approach Group plc announces its interim results for the six
month period ended 30 September 2003.

Key points:

   *Turnover of #731,000 for the six months.
   *Operating loss before goodwill amortisation for the period of #1,095,000.
   *Next generation web architected version of core screener simulation
    product released ("Version 6").
   *Aviation screener sales penetrate new markets in India and Middle East.
   *Emerging Marine & Maritime market to be addressed through Smart Security
    Group LLC, a joint venture with industry experts.
   *OEM deal signed with x-ray machine manufacturer, Rapiscan, to promote and
    sell screener simulation product set worldwide.
   *Further round of equity finance.


Enquiries:

Smart Approach Group plc
Mike Ormesher, Chief Executive tel: 01472 250300



Chairman's Statement

The six months to 30 September 2003 were the first period under the management
of the new executive team led by Chief Executive Officer, Mike Ormesher. The
period has been a time of consolidation and investment; one of building on
existing Smart Approach strengths and addressing former weaknesses. A
considerable amount of the team's energies have been directed at improving
internal processes, on containing costs and implementing an organisational
structure better suited to growing the business and transitioning the Company
through to profitability. I am also pleased to report significant progress in
delivering the strategy outlined in the annual accounts published at the end of
September 2003.

As the terrorist threat to the aviation industry becomes increasingly
sophisticated and unpredictable, the need to respond rapidly with the highest
quality of screener training is paramount. We are therefore engaged in active
dialogue with our customers and partners across the globe to understand the
issues raised by any new threats and to work with them to develop potential
solutions. In July 2003 we announced that Lockheed Martin had renewed its
licence to use our screener suite of products as part of its contract with the
Transportation Security Administration ("TSA") to deliver screener training
across all major US airports. Other notable sales came from customers in Canada,
Korea, India and Dubai.

We have made significant progress in building a healthy pipeline of qualified
sales prospects and are now experiencing a more regular flow of deals, although
the timing of some contracts, particularly Government related ones, remains
difficult to predict. In order to improve this customer flow rate further we
intend to sell through partners as well as selling directly ourselves. To that
end, in December 2003 we signed our first OEM agreement with Rapiscan, one of
the world's leading x-ray machine manufacturers. This is a three year contract
that will result in a Rapiscan specific training module being sold by its team
of forty salesmen for use with their latest 500 series scanners. We anticipate
the contract will generate a steady and rising income stream from next year
onwards. It is our intention to develop further such relationships as important
specialist channels to market and we are currently in discussions with a number
of potential partners.

In August 2003, as part of the strategy to address non aviation markets for our
software applications, we formed a new company Smart Security Group, LLC
("SSG"), in which Smart Approach has the largest holding with a 44% equity
interest, to target business opportunities in the worldwide marine & maritime
industry. In this new venture we have partnered with a number of experts in the
marine field including Meredith McRoberts, the principal of McRoberts Protective
Agency, Inc. This market faces many of the same security issues as aviation and
with effect from July 2004 will become the subject of new and strict regulations
imposed by the International Maritime Organisation. Whilst this company is still
in its early stages we have generated a good prospect pipeline and expect to
begin to close business with quality customers in the near future.

Further significant non-aviation markets are also emerging as the fear of
terrorist activity against a wide variety of targets becomes more widely
understood. A recent research paper from The Homeland Security Research
Corporation identified that "screening will expand from mainly aviation sites to
public places and additional mass transit sites". We are currently pursuing a
number of prospects, particularly in relation to buildings in the USA and we are
hopeful that these will begin to generate sales revenues next year.

Good progress has been made by our software and curriculum development teams
during the period. The first release of our new web based screener product was
delivered slightly ahead of schedule in November 2003 and is an important part
of our commitment to Lockheed Martin and the "TSA". We are expecting to roll out
the product to them and other customers during the second half of our financial
year. Since April 2003 our range of curriculum has also been substantially
broadened with the addition of five new training courses including 'Threat Image
Projection' and 'Mailroom'. Finally, our valuable library of 'bag images' has
been increased by 3,000 to keep pace with specific new threats as they emerge.

Financial Results

The results are for the six month period to 30 September 2003. During this
period the Company generated turnover of #731,000, of which approximately
#240,000 was attributable to the Lockheed Martin licence.

The operating loss before amortisation of goodwill and the Company's share of
the loss in the joint venture, SSG, was #1,095,000 including administrative
expenses of #1,765,000. After deduction of the charge for amortisation of
goodwill of #803,000, the share of the loss in the joint venture of #162,000 and
net interest receivable of #8,000, the loss both before and after taxation was
#2,052,000. There are no comparative figures for the same period last year.

During the six months the business consumed #1,899,000 of net funds. This amount
reflects largely the underlying development costs of the business but also
includes the repayment of loan capital of #150,000 and expenses of some #350,000
relating to the reverse into Robert H. Lowe plc.

Fundraising

In our announcement of preliminary results in September 2003 we referred to the
value of our annual licence from Lockheed Martin being at a lower level than we
had anticipated. In addition the recent start-up of our marine venture, SSG, has
required initial funding.

In order to meet these additional funding requirements the Company intends
undertaking an equity issue, to ensure that sufficient financing is available to
enable the Company to move towards profitability. The fundraising will take the
form of a placing of new ordinary shares in the Company. Further details of the
placing are expected to be announced shortly.

Prospects

Following the significant investment made in development over the past six
months, our product set is now recognised as being a leader in its field of
x-ray simulation software.

We have an increasing pipeline of sales prospects throughout both Smart Approach
and SSG and we expect to start generating revenues next year with our first OEM
partner, Rapiscan. The recent annual Aviation Security trade show (AVSEC)
demonstrated the ongoing demand for ever higher levels of security and there was
significant interest in our solutions, both from end users of x-ray scanning
machines and the OEM channel.

To complement this, we have implemented a more robust customer facing structure
to ensure we understand our customer needs and can respond quickly to them. This
structure also supports our partner program and can accommodate significant
future growth as the business develops.

The challenge for the management team remains to generate sales revenues from
the encouraging prospect pipeline that has been built. Although sales cycles are
proving to be longer than we had hoped, it is anticipated that revenues in the
second half of the year will be greater than those achieved in the first six
months. Given the high margin nature of our business the Company's transition to
profitability will be wholly dependent on the volume of deals it achieves.
Therefore the principal focus of the management team for the coming period will
be to deliver the revenue streams while at the same time maintaining a careful
control over costs.



Rodney Potts
Chairman
19 December 2003
Consolidated Profit and Loss Account
for the 6 months ended 30 September 2003

                                                   Unaudited    Audited
                                                 6 months to   5 months
                                                30 September      to 31
                                                        2003 March 2003
                                                       #'000      #'000
Turnover                                                 731         19
Cost of sales                                           (61)        (1)
Gross profit                                             670         18
Administration expenses                              (1,765)      (385)
Operating loss before                                (1,095)      (367)
amortisation of goodwill
Amortisation of goodwill                               (803)       (94)
Group Operating loss                                 (1,898)      (461)
Share of operating loss of the                         (162)          -
joint venture
Total Operating loss                                 (2,060)      (461)
Net interest receivable                                    8         16
Net interest charges on defined                            -       (16)
benefit pension scheme
Loss on ordinary activities                          (2,052)      (461)
before taxation
Taxation                                                   -          -
Loss on ordinary activities                          (2,052)      (461)
after taxation
Non-equity appropriations                                (2)        (2)
Loss retained for the period                         (2,054)      (463)
Loss per ordinary share (basic                       (0.55)p    (0.32)p
and diluted)



Group Balance Sheet
at 30 September 2003

                                 Unaudited              Audited
                              30 September             31 March
                                      2003                 2003
                                     #'000     #'000      #'000      #'000
Fixed assets
Intangible assets                    7,135                7,938
Tangible assets                         49                   36
                                               7,184                 7,974
Current assets
Debtors                                947                  408
Cash at bank and in hand               468                2,517
                                     1,415                2,925
Creditors
Amounts falling due within           (872)              (1,282)
one year
Net current assets                               543                 1,643
Total assets less current                      7,727                 9,617
liabilities
Share of joint venture                         (162)                     -
liabilities
Provisions for liabilities                      (27)                  (27)
and charges
Pension deficit                                (390)                 (390)
                                               7,148                 9,200

Capital and reserves
Called up share capital -                      3,715                 3,715
Equity
- Non equity                                      60                    60
                                               3,775                 3,775
Share premium account                          3,550                 3,550
Special capital reserve                        3,328                 3,328
Profit and loss account                      (5,105)               (3,053)
Shares to be issued                            1,600                 1,600
Shareholders' funds                            7,148                 9,200

Equity shareholders' funds                     7,072                 9,126
Non-equity shareholders'                          76                    74
funds
                                               7,148                 9,200

Consolidated Statement of Cash Flows
for the 6 months ended 30 September 2003

                                                  Unaudited     Audited
                                                6 Months to 5 Months to
                                               30 September    31 March
                                                       2003        2003
                                                      #'000       #'000
Operating activities
Net cash outflow from operating activities          (1,883)       (230)

Returns on investment and servicing of debt
Interest paid                                           (2)         (2)
Interest received                                        10          18
Net cash inflow from returns on investments               8          16
and servicing of finance
Capital expenditure and financial investment
Purchase of tangible fixed assets                      (24)         (2)
Loans made to acquisition target                          -     (1,000)
Net cash outflow from capital expenditure              (24)     (1,002)
Acquisitions and disposals
Purchase of subsidiary undertaking                        -       (488)
Net overdraft acquired with subsidiary                    -       (793)
undertaking
Net cash outflow from acquisitions and                          (1,281)
disposals
Management of liquid resources
(Payments into)/withdrawals from short term           (400)       2,650
deposit
Net cash (outflow)/inflow from management of          (400)       2,650
liquid resources
Financing
Issue of ordinary share capital                           -       2,463
Share issue costs                                         -       (134)
Decrease in short term borrowings                     (150)         (5)
Net cash (outflow)/inflow from financing              (150)       2,324
Movement in cash                                    (2,449)       2,477

Reconciliation of net cash flow to movement
in net funds
Movement in cash                                    (2,449)       2,477
Cash outflow from decrease in loans                     150           5
Management of liquid resources                          400     (2,650)
Movement in net funds in the period from            (1,899)       (168)
cashflows
Loans acquired with subsidiary                            -       (150)
Net funds at 1 April 2003/31 November 2002            2,296       2,614
Net funds at 30 September 2003/31 March 2003            397       2,296




Consolidated Statement of Total Recognised Gains and Losses
for the 6 months ended 30 September 2003

                                                  Unaudited     Audited
                                                6 months to 5 months to
                                               30 September    31 March
                                                       2003        2003
                                                      #'000       #'000
Retained loss for the financial period              (2,052)       (461)
Actuarial losses recognised in the defined                -       (437)
benefit pension scheme
UK deferred tax on pension surplus                        -          19
Total recognised losses relating to the             (2,052)       (879)
period

Notes to the unaudited interim results

1. Basis of accounting
The consolidated interim financial statements have been prepared under the
historical cost convention and in accordance with applicable United Kingdom
Accounting Standards. The accounting policies are the same as those set out in
the financial statements of the Group for the period ended 31 March 2003.

The interim financial statements are unaudited. Comparative figures for the
six-month period to 30 September 2002 have not been included because, in the
opinion of the Directors, a meaningful comparison is not possible given the
change in structure of the Group since 30 September 2002.

The financial information set out above does not constitute the Company's
statutory financial statements for the periods ended 31 March 2003 but is
derived from those financial statements. Statutory financial statements for 2003
have been delivered to the Registrar of Companies. The auditors have reported on
those financial statements; their report included a paragraph in respect of
going concern but was not qualified and did not contain statements under section
237(2) or 237(3) of the Companies Act 1985.

2. Loss per Ordinary Share

The loss per share is calculated by reference to the average number of ordinary
shares in issue of 371,579,013 (31 March 2003:145,544,009) and losses of
#2,054,000 (5 months to 31 March 2003: #463,000), after preference dividends of
#1,950 (5 months to 31 March 2003:#1,625). There is no difference between basic
and diluted earnings per share.

3.         Reconciliation of Movement in Shareholders' Funds

                                                    Unaudited     Audited
                                                  6 months to 5 months to
                                                 30 September    31 March
                                                         2003        2003
                                                        #'000       #'000
Total recognised losses for the period                (2,052)       (879)
Preference dividends                                      (2)         (2)
Credit back of preference dividends not paid                2           2
                                                      (2,052)       (879)
New shares issued                                           -       5,879
Shares to be issued                                         -       1,600
Net (decrease)/increase                               (2,052)       6,600
At 1 April 2003/1 November 2002 restated                9,200       2,600
At 30 September 2003/31 March 2003                      7,148       9,200




4.         Reconciliation of operating loss to net cash outflow

                                                    Unaudited    Audited
                                                  6 months to   5 months
                                                 30 September      to 31
                                                         2003 March 2003
                                                        #'000      #'000
Operating loss                                        (2,060)      (461)
Depreciation of tangible assets                            11          3
Amortisation of goodwill                                  803         94
(Increase)/decrease in debtors                          (539)         15
(Decrease)/increase in creditors and provisions          (98)        119
Net cash outflow from operating activities            (1,883)      (230)




5.         Analysis of net funds

                                       31 March    Cashflow 30 September
                                           2003                     2003
                                          #'000       #'000        #'000
Cash at bank and in hand                  2,517     (2,449)           68
Short-term deposits                           -         400          400
Debts less than 1 year                    (221)         150         (71)
                                          2,296     (1,899)          397




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