25 Aug, 2006 Invox PLC (BRV) Final Results

Invox PLC
25 August 2006


                       Invox plc ('Invox' or 'the Company')
                      Preliminary results for the year ended
                                  30 June 2006


Chairman's statement

Profit before tax and goodwill write-offs in the year to 30 June 2006 was £3.3
million (2005: £7.5 million) and earnings per share on the weighted average
number of shares in issue fell from 25.6p in the previous year to 11.1p before
goodwill write-offs. After a downward revaluation of our investment in the Home
Gaming division, the result after tax and goodwill write-offs was a loss of £8.4
million (2005 loss: £11.4 million), and the loss per share on that basis was
39.3p (2005 loss per share: 55.2p). There is no final dividend.

Brightview, the Group's internet service provider, has fought hard to maintain
and improve its position in the industry despite difficult trading conditions in
the second half of the financial year. In terms of new subscribers the broadband
business had a very good year, especially in the first three quarters: at the
year end it had some 40,500 broadband subscribers compared with 16,900 twelve
months before, an increase of 140 per cent. Brightview's profits for the year
were £1.9 million before goodwill amortisation (2005: £2.5 million).

Everyone in the broadband marketplace has been impacted by strong competition,
not least when offers described as 'free' are introduced. Brightview has been
perhaps less affected than most, as its appeal is largely quality rather than
price orientated. Subscriber numbers are still increasing, albeit at a lower
rate than in the early part of 2006, and management is working hard to ensure
that all our brands offer good value and an excellent level of service, which to
many customers is more important than the lowest possible price. We employ clear
marketing messages with no hidden usage policies and customers do not need to
scour our website to find the information they need to make an informed
purchasing decision. We operate a highly efficient call centre based in Durban,
South Africa, and we make it easy for customers to contact us. We also invest
more in Customer Services & Technology than we do in marketing and billboards.
Our Madasafish brand won the ISPA award for 2006 Best Heavy Consumer Broadband
and Waitrose and Global were named 2006 Best Buys by Which? Magazine.

We announced to shareholders on 4 May 2006 that although the Home Gaming
division remained profitable and cash generative, this was at a much reduced
level compared with previous years. Trading suffered a further decline during
the last two months of the financial year and the start of the current year.
Although Home Gaming made operating profits of approximately £1.75 million in
the year (2005: £5.4 million), most of it was made in the first half . Poor
trading can be put down to a number of factors - among them lower responsiveness
from our database, competition from other media, and bad publicity for the
premium-rate sector - but  the Board does not believe that the decline in the
fortunes of Home Gaming is attributable to any lack of effort or commitment on
the part of management. They have worked very hard in trying market conditions
to maximise profits for the Company at all times.

In view of the sharp deterioration in its trading performance, the Company has
written down to £2 million the value of its investments in Home Gaming, leading
to an impairment charge of £9.1 million in the profit and loss account. We
announced in May that the Board was negotiating to sell the division to
management. In the event, the announcement generated an approach from a third
party unrelated to current or former management, and discussions are underway
which it is hoped will lead to a sale of the business in the near future.

Prospects

Profits for the current year will be significantly lower than in the year ended
30 June 2006. While we anticipate that we will continue to win new customers
with our combination of competitive pricing and top-class service, the net
profits of Brightview will inevitably deteriorate in the current year owing to
the continuing decline of dial-up business and stiff price competition in
broadband. The Directors believe there will be increased consolidation within
the sector, and the Group's overall strategy will be to build value through the
continued growth of Brightview's broadband customer base. It is intended that
the Home Gaming division will be sold in the near future, and shareholders will
be kept fully appraised.

Financial

We are very grateful for the continued support of our bankers, Barclays Bank
plc. Given our aim of continuing growth in its broadband subscriber base, we are
in negotiation with Barclays to secure facilities consistent with that goal.
This may involve deferral of repayments envisaged under the existing agreement.

Directors and Company name

Nigel Wray left the board earlier in the year and we thank him for his
excellent, insightful advice over a number of years. In all likelihood this will
also be my own final appearance as Chairman. Discussions are underway with
potential external successors. I am of course sorry to be bowing out at a
relatively low point in the Company's fortunes, but it  seems like an
appropriate time to bring in some fresh blood. I wish the Company well. It also
seems like a good time to mark the change of direction with a change of name -
the Company's, that is, not mine. A change of name to Brightview Group plc will
be proposed at the Annual General Meeting.

Stephen Hargrave

25 August 2006
Chairman


Group profit and loss account
for the year ended 30 June 2006


                                          Note
                                                            2006          2005
                                                            £000          £000

Turnover                                                  17,937        21,175
Cost of sales                                            (12,069)      (11,085)

Gross profit                                               5,868        10,090

Administrative expenses (including
goodwill amortisation  of £1,730,000
(2005: £2,572,000) and impairment of
£9,072,000 (2005: £14,140,000)                           (13,023)      (18,905)

Operating  (loss)                                         (7,155)       (8,815)

Interest receivable and similar income                       113           200
Interest payable                                            (420)         (549)

(Loss) on ordinary activities before                      (7,462)       (9,164)
taxation

Tax on profit on ordinary activities      2                 (959)       (2,252)

(Loss) for the financial year                             (8,421)      (11,416)

Dividends                                                      -        (2,269)

Retained (loss)/profit for the year                       (8,421)      (13,685)

(Loss) per ordinary share - basic         3                (39.3)p       (55.2)p

Adjusted earnings per ordinary share      3                  11.1p         25.6p

Fully diluted (loss) per ordinary share   3                (39.3)p       (55.2)p
Adjusted fully diluted earnings per       3                  11.1p         25.6p
ordinary share


All results are from continuing operations.

The group had no recognised gains or losses in either year other than those
included in the profit and loss account.



Group balance sheet
at 30 June 2006

                                                 Note          2006                     2005
                                                         £000        £000        £000         £000

Fixed assets
Intangible assets - goodwill                                         10,487                   20,975
Tangible assets                                                      302                      217
                                                                     10,789                   21,192
Current assets
Debtors                                                  2,374                   2,543
Cash at bank                                             2,737                   3,818

                                                         5,111                   6,361

Creditors: amounts falling due within one                (3,604)                 (4,601)
year

Net current assets                                                   1,507                    1,760

Total assets less current liabilities                                12,296                   22,952

Creditors: amounts falling due after more
than one year                                                        (4,500)                  (7,000)

Net assets                                                           7,796                    15,952

Capital and reserves
Called up share capital                                              10,792                   10,627
Share premium account                                                2,452                    12,988
Merger reserve                                                       -                        4,657
Profit and loss account                                              (5,448)                  (12,320)

Equity shareholders' funds                          5                7,796                    15,952







Group cash flow statement
for the year ended 30 June 2006

                                                  Note  2006            2005
                                                        £000            £000

Net cash inflow from operating activities          6    1,891           8,248

Returns on investments and servicing of finance         (307)           (349)
Taxation                                                (1,360)         (2,942)
Equity dividends paid                                   -               (4,517)

Net cash inflow before management of liquid 
resources and financing                                 224             440

Capital expenditure and financial investment            (305)           (24,011)

Financing                                               (1,000)         20,169

Decrease in cash in the year                            (1,081)         (3,402)




Reconciliation of net cash flow to movement in net funds
for the year ended 30 June 2005
                                                        2006            2005
                                                        £000            £000

Decrease in cash in the year                            (1,081)         (3,402)
Repayment of loan notes                                 -               823
Issue of new loan notes                                 -               (307)
Bank borrowings                                         1,000           (7,000)

Movement in net funds in the year                       (81)            (9,886)
Net funds at beginning of year                          (3,489)         6,397

Net funds at end of year                                (3,570)         (3,489)




Notes to the preliminary results for the period ended 30 June 2006

1. Basis of preparation

The financial statements have been prepared in accordance with applicable
Accounting Standards and under the historical cost accounting rules.

The above financial information, which has been extracted from the audited
accounts of the company, does not constitute statutory accounts within the
meaning of s240 of the Companies Act 1985.

The information relating to the year ended 30 June 2005 is extracted from the
audited accounts of the Company, which have been filed at Companies House and on
which the auditors have issued an unqualified opinion.



2. Tax on profit on ordinary activities

                                                        2006            2005
                                                        £000            £000
UK corporation tax
Current tax on income for the year                      1,002           2,434
Adjustments in respect of prior years and 
expenses non-deductible for tax                         142             -

Total current tax                                       1,144           2,434

Deferred tax
Reversal/(origination) of timing differences            (185)           (182)

Tax on profit on ordinary activities                    959             2,252


3. Earnings per ordinary share

Earnings per ordinary share has been calculated by dividing the loss for the
financial year of £8,421,000 (2005: profit of £11,416,000) by the weighted
average number of ordinary shares in issue during the year of 21,418,439 (2005:
20,698,181).

The adjusted earnings per share figure excludes goodwill amortisation and
impairment to provide a more accurate assessment of the earnings of the Group.
Accordingly the figures have been given on the face of the profit and loss
account and can be reconciled to the basic earnings per share as follows:

                                                        2006            2005
                                                        £000            £000

Basic earnings                                          (8,421)         (11,416)
Goodwill amortisation                                   1,730           2,572
Goodwill impairment                                     9,072           14,140

Adjusted basic earnings                                 2,381           5,296

Adjusted basic earnings per ordinary share              11.1p           25.6p


There is no difference between earnings per ordinary share and fully diluted
earnings per ordinary share.

4. Deferred consideration relating to the acquisition of Brightview Group
Limited

In accordance with the acquisition agreement, further consideration totalling
£314,000, paid in £50,000 cash and £264,000 in Invox shares was payable in full
settlement of deferred consideration arising from the acquisition of the
Brightview Group.

5. Reconciliation of movements in equity shareholders' funds

                                                        2006            2005
                                                        £000            £000

Opening shareholders' funds                             15,952          15,054
(Loss)/profit for the financial year                    (8,421)         (11,416)
Dividends                                               -               (2,269)
Share issues                                            265             15,591
Expenses incurred on issue of shares                    -               (1,008)

Closing equity shareholder's funds                      7,796           15,952




6. Reconciliation of operating profit and net cash inflow from operating
activities
                                                        2006            2005
                                                        £000            £000

Operating (loss)/profit                                 (7,155)         (8,815)
Depreciation charge                                     170             1,264
Goodwill amortisation and impairment                    10,802          16,712
Increase in debtors                                     (16)            (184)
Decrease in creditors                                   (1,910)         (729)

Net cash inflow from operating activities               1,891           8,248




The report and accounts will be sent to shareholders shortly and copies will be
available for collection at or by writing to Invox Plc, Mercia House, 51 The
Green, South Bar, Banbury, OX16 9AB.



For further information:

Jerry Reidy             Finance Director           01295 201 240

David Laurie            Brightview  CEO            020 7665 3000

David Shapton           Numis Securities Ltd       020 7776 1500



					

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