RNS Number:3726P
Shore Capital Group PLC
04 September 2003


Interim Results for the Six Months Ended 30 June 2003


Shore Capital Group plc, the London-based investment bank, focused on equity
capital markets and alternative asset class fund management, issues its interim
results:





Highlights



*        Pre-tax profit of #343,000 for 2003 H1 (2002 H1: #33,000);


*        Successful completion of #18m share buy-in programme, leaving a balance
         sheet of #30m of net assets which remains strong and largely liquid;


*        Launch of Equity Capital Markets business with major expansion of
         institutional sales and research capability;



*        Successful launch of Puma Absolute Return Fund and continued good
         performance in hedge fund investments;



*        Strong performance by Puma Property and Puma Growth Capital funds.





Howard Shore, Chairman of Shore Capital Group, said:



"During the bear market we were particularly pleased that we were able to
recruit such a strong and complementary team to our platform.  We now feel we
have the building blocks in place in terms of people and capacity to expand
turnover significantly in our chosen areas.



"The business has continued to improve in July and further in August compared to
the early part of 2003 and to the same periods of 2002.  These are not normally
the most active months and we are encouraged by the overall feel of the business
since Spring.  It is most encouraging to see our new Liverpool institutional
sales and research operation hit the ground running."



Enquiries:



Howard Shore              Shore Capital Group               020 7468 7911

Graham Shore              Shore Capital Group               020 7468 7911 


Chairman's Statement



The first six months of 2003 covered a period of very weak and difficult stock
markets in the run up to the Gulf war, followed by a period of recovery and
growth in confidence on the part of the investment community.  Our performance
during the six months reflected the change in conditions and sentiment, with a
poor first quarter and a much stronger second quarter.



Financial review



Turnover for the half-year was #2.58m, compared to #2.0m in the comparable
period of the previous year, with a weak performance prior to the war covered by
profitable operations in the second quarter.



During the period we completed the programme of share buy-ins begun in the
latter part of 2002.  In February we announced a tender for our shares at 9p per
share, and acquired some 75.4m shares representing 19.5 per cent of the share
capital then in issue.  This involved a cash outlay of #6.9m.  To give effect to
the tender we took measures to increase our distributable reserves and at the
same time renewed our authority to make market purchases.  We subsequently
bought a further 48.6m shares in the market, including the holding of Bank Leumi
(UK) plc, with a total buy-in of some 124m shares during 2003 costing #12.1m.
Together with the buy-ins made in November and December 2002, we have reduced
the number of our shares in issue by 43.2 per cent to 262,746,038 with a total
cash outlay of #18.0m.



The effect on our balance sheet has been to reduce net assets to some #30m but
to increase net assets per share to 11.4 pence.  Our balance sheet remains
largely made up of liquid assets, including net cash at bank of #16.7m and
holdings in our hedge fund of funds and other liquid instruments, as well as
other holdings of marketable securities, of #5.7m.  We also have holdings in the
Puma II and Puma Property Funds of #4.1m.  Most of the rest of the balance sheet
is accounted for by net debtors (largely credit to Stock Exchange members for
extended settlement).



As a result of the buy-backs and to a lesser extent lower interest rates, net
interest and similar income was materially lower than the same period of the
previous year at #410,000.  This was sufficient to achieve a profit before tax
of #343,000 and profit after tax of #229,000, giving an earnings per share of
0.06p.



Dividends



In light of the improvement in sentiment, the Board has decided to pay a small
interim dividend of 0.035p per share.  In line with past practice, we intend to
continue to distribute a sensible proportion of earnings in each reporting
period.


Operating review



Equity Capital Markets



Research & Sales

I am delighted to report that we were able to make major progress in
implementing our plans to develop and integrate brokerage, trading, market
making and corporate finance for small to medium sized companies during the
first half of 2003.  We have recruited a first class institutional research,
sales and corporate team who were formerly the core of the "Charterhouse group"
within ING Barings and effected an internal reorganisation to facilitate
recruitment, integration and retention.



The "Charterhouse" recruits are the core of the team rated second in the UK in
the last Reuters Smaller Company Survey.  Several of the team were in the top
ten in the UK for larger companies research.  The new team's sectors are general
retailing, food retailing, food manufacturing, insurance and speciality finance,
leisure and smaller growth companies.  Most of the team are based in Liverpool
and we have opened an office there to serve as a research and additional sales
base.  The office opened at the beginning of August, the date when most of the
group began employment with us, and we have been delighted with clients'
responses and order flow so far.



The internal reorganisation established a new intermediate holding company as
parent for Shore Capital Stockbrokers Limited ("SCS") and Shore Capital and
Corporate Limited ("SCC"), comprising market-making, institutional stockbroking,
private client stockbroking and corporate finance, but excluding investment
management activities.  Certain senior employees of SCS and SCC including
members of the Liverpool team have subscribed for 17.8% of shares in this new
holding company.  It is intended that the Group will retain at least a 75 per
cent shareholding.



Market Making

As mentioned above, market conditions have changed markedly for the equity
capital markets activity since the end of the Gulf war.  Volumes have picked up
strongly and we are seeing the benefits of measures put in place in 2001 and
2002.  The area with the largest and most immediate operational gearing is in
market making where we now make markets in approximately 500 securities.  Our
RSP links set up last year via the Stock Exchange and Dresdner networks now
contribute some 75% of the order flow by volume and overall volume measured by
trades/day has increased by almost four times over the last 6 months.



Corporate Finance

I am delighted to report that our corporate finance client list continues to
grow rapidly. We were delighted to have been the first to use the new fast track
system to bring a company listed on another market to AIM.  In this case the
Israeli company, Orad, is also listed on the Deutsche Borse.  Our achievement
complements being the first adviser to an AIM flotation in 1995.



Investment Management and Alternative Assets



Puma II

Puma II, the growth capital fund we established at the end of 1999, has shown a
very creditable performance given its mandate and the bloodbath in smaller
companies, quoted and unquoted, in both the old and new economies during the
bear market.  At the end of the half-year, the Fund was showing net assets per
share which were 7.9% above inception, representing growth in the half-year of
3.9%.  Since June 30th there has been a further growth of 4.7% and the NAV per
share is now 13.0% above inception.



Puma Property Fund

We are also delighted to report the strong investment performance of our
commercial property fund launched last year.  The Fund has benefited from a fall
in the cost of medium term swaps since the issue of its Information Memorandum
which has led to a significantly wider positive yield gap than we had expected.
As a result the Fund's running net cash on cash returns to investors are
projected to be approaching 10% per annum, substantially higher than initially
anticipated.  The spread across the country of properties the Fund has acquired
has already enabled it to show an initial uplift on independent valuation as at
5th April of about 4.2% on the properties held.  This Fund is already
approximately 64% invested and we hope to announce the launch of a second Puma
Property Fund in the near future.



Puma Absolute Return Fund

We have been running a portfolio of hedge funds for our book and for selected
clients since the early part of 2001, with the intention of formalising this
into a fund of funds when the portfolio had a track record.  I am delighted to
report that we launched the Puma Absolute Return Fund ("PARF") on 1st May 2003.



The Fund has been incorporated as an open ended company listed on the Irish
Stock Exchange.  The Group has provided seed capital to PARF by subscribing for
shares in specie using its own hedge fund holdings.



The hedge fund portfolio built up by Shore Capital Group since April 2001 and
injected into PARF has shown strong growth and demonstrated an encouraging track
record for our management team.  This portfolio has grown by 34.85% from
inception to 30th June 2003, a period of just over 2 years, giving an IRR of
14.7% per annum.  Over the six months to 30th June 2003 it grew by 5.3%, an
annual rate of 10.9%.



To date, we have refrained from marketing this Fund as we build capacity in the
underlying funds in which we desire to invest.  We expect to be able to increase
capacity significantly in the remaining months of this year and are currently
commencing our marketing programme.



Private Client Investment Management

Our track record for private client investment management remains strong.  Our
balanced portfolio, set up by Chris Ring on joining in January 2002, has
outperformed its benchmark by 3.4%.  Over the same period the growth portfolio
also outperformed its benchmark by 1.9%.


Using our balance sheet



It has always been part of our strategy to use our balance sheet strength to
exploit opportunities which may arise.  For some time now we have accumulated
and held a stake in Inflexion, a share whose price we did not believe reflected
its circumstances.  During 2003 we accumulated a holding in XTL
Bio-pharmaceuticals for similar reasons.  In the case of XTL we not only bought
a holding but also publicly stated our view that shareholder value was being
neglected and tabled proposals.  I am pleased to note that in both cases the
market price now better reflects the underlying circumstances and that changes
have begun to be effected.  In the case of XTL we are also delighted that we
were able to introduce a new major shareholder with a specialism in Israeli
healthcare and a track record in delivering in pharmaceuticals.  This
shareholder bought a large portion of our stake at a good profit in July and
should be able to help enhance the value of our remaining holding.



Employees and Partners



The improved performance of recent months is not only the result of better
markets, but also owes much to the enthusiasm and energy of our staff for which
I must thank them. I should also like to thank Bank Leumi for their co-operation
and friendship during the period of their shareholding.  We expect this strong
relationship to continue in the future.  As a result of the disposal by Bank
Leumi, Maurice Shear is retiring from the Board with immediate effect.  We
cannot thank Maurice enough for his efforts, support and enthusiasm since he was
first asked to represent the Bank on our Board in 1998.



We are delighted to note that, following additional share purchases by employees
/consultants during 2002/3, staff (excluding Group directors) now hold 10.7 per
cent of the Company's shares.



Focus for Growth



We plan to build on recent progress to expand in two niches where we already
have a strong presence:



*        equity capital markets services to corporates and institutions in small
         and mid caps.



*        product creation and investment management for entrepreneurs, high net
         worth individuals and institutions to achieve absolute return.



And we are, of course, prepared to commit our own capital to help achieve this.



Current trading and prospects



During the bear market we were particularly pleased that we were able to recruit
such a strong and complementary team to our platform.  We now feel we have the
building blocks in place in terms of people and capacity to expand turnover
significantly in our chosen areas.



Trading has continued to improve in July and further in August compared to the
early part of 2003 and to the same periods of 2002.  These are not normally the
most active months and we are encouraged by the overall feel of the business
since Spring. It is also most encouraging to see our new Liverpool institutional
sales and research operation hit the ground running.


Independent Review Report To Shore Capital Group plc



Introduction



We have been instructed by the company to review the financial information for
the six months ended 30 June 2003 which comprises the profit and loss account,
the balance sheet, the cash flow statement and related notes 1 to 7.  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 responsible for preparing the interim report in accordance with the Listing
Rules of the Financial Services Authority which require that the accounting
polices 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 the guidance contained in Bulletin
1999/4 issued by the Auditing Practices Board for use in the United Kingdom.  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 June 2003.





Deloitte & Touche LLP

Chartered Accountants

3 September 2003



Consolidated Profit And Loss Account

For the six months ended 30 June 2003


                                                   Unaudited         Unaudited                  Audited
                                            accounts for the  accounts for the                accounts for
                                            six months ended  six months ended               the year ended
                                                30 June 2003      30 June 2002              31 December 2002

                                 Notes                                                  Before 
                                                                                   exceptional    
                                                                                         items             Total

                                                      #'000             #'000            #'000             #'000

Turnover                                              2,577             2,005            5,027             4,132

Administrative expenditure                          (2,644)           (2,680)          (5,494)           (5,494)

Operating Loss                                         (67)             (675)            (467)           (1,362)


Investment losses                                         -              (20)            (324)             (804)
Dividend income                                           -                 -              150               150
Interest receivable and
similar income- excluding
interest receivable from                                412               731            1,227             1,227
client loans
Interest payable and similar                            (2)               (3)              (3)               (3)
charges

                                                        410               708            1,050               570

Profit/(Loss) on Ordinary
Activities before Taxation                              343                33              583             (792)

Tax (charge)/credit on profit/     2                  (114)              (26)            (262)               151
(loss) on ordinary activities

Profit/(Loss) on Ordinary
Activities after Taxation                               229                 7              321             (641)

Equity dividends                   3                   (92)                 -                -                 -

Profit/(Loss) for the Period
Transferred to Reserves                                 137                 7              321             (641)


Earnings per share                 4                  0.06p             0.00p            0.07p           (0.14)p
Diluted earnings per share                            0.06p             0.00p            0.07p           (0.14)p



There are no recognised gains or losses for the current financial period and the
preceding financial period other than the profit of #229,000 (6 months to 30
June 2002: profit of #7,000;  Year to 31 December 2002: loss of #641,000) shown
above.



All results are in respect of continuing operations.


Consolidated Balance Sheet

As at 30 June 2003


                                                        Unaudited        Unaudited         Audited
                                                        accounts as at   accounts as at    accounts as at
                                                        30 June 2003     30 June 2002      31 December 2002
                                          Notes                                             
                                                        #'000             #'000             #'000
Fixed Assets
Intangible fixed assets                                 393               417               405
Tangible fixed assets                                   392               538               496
Investments                                             1,340             2,028             1,466
Investment in own shares                                -                 1,000             -

                                                        2,125             3,983             2,367
Current Assets
Bull positions and other holdings                       9,295             14,895            13,215
Debtors                                                 6,734             11,483            4,057
Cash at bank and in hand                                18,138            28,293            27,099

                                                        34,167            54,671            44,371
Creditors - amounts falling due within
one year                                                (6,272)           (10,127)          (4,733)

Net Current Assets                                      27,895            44,544            39,638

Total Assets Less Current Liabilities                   30,020            48,527            42,005

Provision for Liabilities and Charges                   (19)              -                 -

                                                        30,001            48,527            42,005

Capital And Reserves
Called up share capital                                 5,255             9,081             7,735
Share premium account                                   -                 6,775             6,775
Merger relief reserve                                   -                 26,653            26,653
Capital redemption reserve                              971               30                1,376
Other reserve                                           78                78                78
Profit and loss account                                 23,697            5,910             (612)

Equity Shareholders' Funds                5             30,001            48,527            42,005








Consolidated Cash Flow Statement

For the six months ended 30 June 2003


                                                       Unaudited accounts for         Unaudited          Audited
                                                         the six months ended  accounts for the     accounts for
                                                                 30 June 2003  six months ended   the year ended 
                                                                                   30 June 2002 31 December 2002
                                             Notes                      #'000             #'000            #'000


Net Cash Inflow/(Outflow) From Operating         6                      3,305           (3,211)            (8,357)
Activities

Returns On Investments And Servicing Of
Finance                                                                   424               932              1,450

Taxation                                                                 (85)                 -                (3)

Capital Expenditure And Financial Investment
                                                                          174                46                777

Equity Dividends Paid                                                       -           (1,254)            (1,254)

Cash Inflow/(Outflow) Before Use Of Liquid
Resources And Financing                                                 3,818           (3,487)            (7,387)

Management Of Liquid Resources                                              -           (7,614)                  -

Financing                                                            (12,141)                 -            (5,874)

Decrease In Cash In The Period                                        (8,323)          (11,101)           (13,261)







Notes To The Accounts

For the six months ended 30 June 2003



1.                Financial information

The interim financial information for the six months ended 30 June 2003 has been
prepared using policies consistent with those applied to the year ended 31
December 2002 and the six months ended 30 June 2002. Such information, together
with the comparative information contained in this report for the year ended 31
December 2002, does not constitute statutory accounts within the meaning of
section 240 of the Companies Act 1985. However, the information has been
reviewed by the Company's auditors, Deloitte & Touche, and their report appears
above. The financial information for the year ended 31 December 2002 has been
extracted from the statutory accounts to that date which have been reported on
by the Company's auditors, Deloitte & Touche, and delivered to the Registrar of
Companies. The report of the auditors was unqualified and did not contain a
statement under section 237(2) or (3) of the Companies Act 1985.



2.                Taxation

The tax charge for the period to 30 June 2003 has been calculated by applying
the estimated tax rate for the current year ending 31 December 2003.



3.                Dividend

The Directors recommend an interim dividend for the period of  0.035p (6 months
to 30 June 2002: nil; Year to 31 December 2002: nil) per share.



4.                Earnings per share

Basic earnings per share is calculated on the earnings after taxation and the
weighted number of shares in issue of 353,218,247 (6 months to 30 June 2002:
447,969,772;  Year to 31 December 2002: 447,797,192) being the average number in
issue during the period.

Diluted earnings per share is calculated on the basis of full exercise of
options resulting in a diluted weighted average number of ordinary shares of
354,082,940 (6 months to 30 June 2002: 447,969,772;  Year to 31 December 2002:
442,797,192).



5.            Reconciliation of movement in shareholders' funds


                Called up,
              allotted and
                fully paid         Share                   Capital                 Profit
                  up share       premium Merger relief  Redemption     Other     and loss
                   capital       account      reserve      reserve   reserve      account        Total
                     #'000         #'000        #'000        #'000     #'000        #'000        #'000


Balance at 1        7,735         6,775       26,653       1,376        78           (612)        42,005
January

Profit for the      -             -           -            -            -            137          137
period


Shares cancelled    (2,480)       -           -            -            -            -            (2,480)


Transfer to Capital
Redemption Reserve  -             -           -            2,480        -            (2,480)      -
Repurchase of
shares              -             -           -            -            -            (9,661)      (9,661)
Capital
reconstruction      -             (6,775)     (26,653)     (2,885)      -            36,313       -

Balance at
 30 June            5,255         -           -            971          78           23,697       30,001







Notes To The Accounts

For the six months ended 30 June 2003



6.            Reconciliation Of Operating Loss To Operating Cash Flows

                                                       Six months ended  Six months ended          Year ended
                                                           30 June 2003      30 June 2002    31 December 2002
                                                                  #'000             #'000               #'000

Operating loss                                                     (67)             (675)             (1,362)
(Profit)/Loss on sale of fixed assets                              (27)                 7                  10
Depreciation charges                                                 98                92                 176
Amortisation charges                                                 12                12                  24
Increase in provision for NIC on options                             19                 -                   -
Decrease in secured client loans                                    359               236                 532
(Increase)/decrease in debtors                                  (3,187)           (6,227)               1,129
Increase/(decrease) in creditors                                  2,272             4,078             (2,091)
Decrease in bear positions                                        (185)              (65)               (175)
(Increase)/decrease in bull positions                           (2,591)             (669)                   2
Decrease/(Increase) in tradeable loan instruments                 6,602                 -             (6,602)

  Net cash inflow/(outflow) from operating
activities                                                        3,305           (3,211)             (8,357)








7.            Reconciliation Of net cash flow movement to movement in net funds


                                                       Six months ended Six months Ended            Year ended
                                                           30 June 2003     30 June 2002      31 December 2002
                                                                  #'000            #'000                 #'000

Opening net funds                                                25,064            38,325               38,325
Movement in cash before use of liquid resources in
the period                                                        3,818           (3,487)              (7,387)
Movement in liquid resources in the period                     (12,141)           (7,614)              (5,874)

Closing net funds                                               16,741            27,224               25,064


Further copies of this report are available on the Company's website at
www.shorecap.co.uk .



                      This information is provided by RNS
            The company news service from the London Stock Exchange

END
IR ILFLTAEIVIIV