RNS Number:6078T
Comland Commercial PLC
23 December 2003

COMLAND COMMERCIAL PLC
INTERIM RESULTS FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2003

CHAIRMAN'S STATEMENT

I have pleasure in reporting to you the interim results for the six months ended
30 September 2003.



Results

In the six month period to 30 September 2003, operating income, which is
primarily rental income, has increased to #3.47 million from #2.03 million for
the same period last year. Operating profit has increased to #2.56 million from
#1.44 million for the six months to 30 September 2003. Pre tax profits for the
six months have increased to #1.24 million from #0.33 million. No dividend will
be paid.



MERCURY PARK

We now have two first floor units of 3,047 sq ft and 3,433 sq ft to let and
continue to offer incentives including short-term lettings in an attempt to find
tenants for the space. Rents have fallen by approximately 20% since their peak
in 2002.



DEVELOPMENTS

We have started the redevelopment of 62 High Street in Marlow. This involves the
extension and refurbishment of the retail unit, refurbishment of a residential
flat and construction of a new flat. We currently have no tenant for the retail
unit but hope given the strong location that upon completion we will be able to
let the 1,500 square feet available.



ACQUISITIONS

In April 2003 we completed the acquisition of Premium House on the Broadway in
Farnham Common for #805,000. This is a medium to long term redevelopment
opportunity which benefits from short-term income of 7.4% on cost.



In September 2003 we completed the acquisition of Parade Court, Bourne End for
#600,000. This acquisition has good site area and has redevelopment potential
for residential use. We are currently reviewing possible schemes for the site
for which we will seek planning permission. The property generates good
short-term income of 7.3% on cost.



In December 2003 we exchanged contracts on the #8,270,000 acquisition of Red
Lion House in High Wycombe. We are due to complete the purchase in early January
2004. This town centre acquisition includes a 62,000 sq. ft unit let to
Woolworths Plc until 2026 and a car park let to National Car Parks Limited for
12 1/2 years. We have options to break the car park lease and believe that this
location offers a variety of alternative uses for the future.



DISPOSALS

We continue to be patient in attempting to maximise the return from the disposal
of properties within our portfolio. We have accepted an offer for one of our
properties and hope to complete at least two disposals prior to the end of this
financial year.



DOCTORnow

This private general practice commenced trading in April 2003. Whilst revenues
have grown month on month since April this business is still some way from
viability, currently losing between #20,000 and #30,000 per month. The take-up
of this service has been slower than first anticipated and in the New Year we
are going to embark on a more comprehensive marketing campaign. I receive many
positive comments about the service and I continue to believe this concept is
the way forward for general practice to supplement the services of the NHS.



FUTURE

Since the summer we have seen some positive signs for the commercial property
market. We have managed to secure three new tenants at Mercury Park, albeit on
less attractive terms than those achieved 18 months ago. We now have less than
10,000 sq ft of vacant office and industrial space.



We continue to look for well located acquisitions, particularly in town centres.
Our acquisition strategy is enabling us to build a portfolio of short and long
term development opportunities whilst maintaining an income stream to cover
holding and management costs.


                             COMLAND COMMERCIAL PLC
           INTERIM RESULTS FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2003

 Consolidated Profit and Loss Account


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

Turnover                                         3                  40                   -                  -
                                                              --------            --------           --------
Gross Loss                                       3                (32)                   -            (1,005)
Administrative costs                                             (878)               (591)            (1,453)
Other operating income                                           3,471               2,032              5,410
                                                              --------            --------           --------
Operating Profit                                                 2,561               1,441              2,952
Profit/(Loss) on disposal of fixed assets                            4                   -               (25)
Interest                                                       (1,323)             (1,110)            (2,845)
                                                              --------            --------           --------
Profit on ordinary activities before                             1,242                 331                 82
taxation
Taxation                                                         (373)                (99)               (54)
                                                              --------            --------           --------
Profit on ordinary activities after                                869                 232                 28
taxation
Dividend                                         4                   -                   -                  -
Profit for the period                                              869                 232                 28
                                                             =========            ========          =========
Earnings per share                               5               19.1p                5.6p               0.6p
                                                             =========            ========          =========
Dividend per share                               4                   -                   -                  -
                                                             =========            ========          =========


The Group has no recognised gains or losses other than the profit or loss for
the period.

                             COMLAND COMMERCIAL PLC
           INTERIM RESULTS FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2003


Consolidated Balance Sheet

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

Fixed Assets
Tangible                                                          388                  118                  363
                                                            ---------            ---------            ---------
Current Assets
Stock                                                          59,406               55,673               57,830
Debtors                                                         3,848                2,526                3,733
Cash at bank and in hand                                          363                3,852                4,995
                                                            ---------            ---------            ---------
                                                               63,617               62,051               66,558

Creditors: Amounts falling due within one year               (14,922)             (20,849)             (15,511)
                                                            ---------            ---------            ---------
Net Current Assets                                             48,695               41,202               51,047
                                                            ---------            ---------            ---------
Total assets less current liabilities                          49,083               41,320               51,410
Creditors: Amounts falling due after more than               (39,466)             (32,368)             (42,662)
one year
                                                            ---------            ---------            ---------
Net Assets                                                      9,617                8,952                8,748
                                                            =========            =========            =========

Capital and Reserves
Called-up share capital                                           456                  456                  456
Capital redemption reserve                                         25                   25                   25
Other reserve                                                   2,880                2,880                2,880
Profit and loss account                                         6,256                5,591                5,387
                                                           __________           __________           __________
Equity Shareholders' Funds                                      9,617                8,952                8,748
                                                           __________           __________           __________



                             COMLAND COMMERCIAL PLC
           INTERIM RESULTS FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2003

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

Net cash inflow/(outflow) from operating                      744              (23,635)            (12,364)
activities

Return on investment and servicing of
finance
Interest paid                                               (871)               (1,110)             (2,077)

UK Corporation Tax                                              -                     -               (223)
Capital expenditure and financial                            (78)                     -               (307)
investment

                                                        ---------             ---------           ---------
Net cash outflow before financing                           (205)              (24,745)            (14,971)
                                                        ---------             ---------           ---------

Financing                                                     291                20,478              16,465
                                                        ---------             ---------           ---------
Increase/(decrease) in cash in the period                      86               (4,267)               1,494
                                                        =========             =========           =========




Notes:



1.    The accounting policies adopted are consistent with those in the most
recently published set of financial statements dated 31 March 2003.


2.    The above information does not comprise statutory accounts within the
meaning of the Companies Act 1985. Financial information in respect of the year
ended 31 March 2003 has been extracted from the statutory accounts which have
been delivered to the Registrar of Companies; the auditors' opinion on these
accounts was unqualified and did not contain any statement under section 237 of
the Companies Act 1985.


3.    Turnover from the sales of land and development properties is nil (2002:
nil). Turnover from the provision of medical services by DOCTORnow Limited is
#40,000 (2002: nil). These medicals services were provided at a gross loss of
#32,000 (2002: nil).


4.    No interim dividend will be payable (six months ended 30 September 2002 -
nil).


5.    Earnings per share have been calculated based on 4,556,520 ordinary shares
in issue during the period to 30 September 2003 (4,114,177 ordinary shares
during the period 30 September 2002).



6.    Copies of the interim report will be sent to shareholders shortly.
Further copies of the interim report will be available from the Company's
registered office:  Lunar House, Mercury Park, Wooburn Green, High Wycombe,
Buckinghamshire HP10 0HH.


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