Vindon Interims 2009

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A Secure Future in Store Vindon Healthcare plc Interim Report 2009


Vindon

Vindon is a manufacturer and service provider of speciality storage solutions for controlled environmental testing, heritage artefact storage, ultra-low temperature and cryogenic sample storage

Contents About the Company

Financial statements

1 Operational highlights   2 Our products & services   4 Chairman’s statement

6   7   8   9

Consolidated income statement Consolidated balance sheet Consolidated cash flow statement Statement of changes in shareholders’ equity 10 Notes (forming part of the interim financial statements)


Vindon Healthcare plc Interim Report 2009

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Operational Highlights • Revenue increased in first six months of year, attributable to the provision of speciality storage services to the pharmaceutical sector • A move to a new state-of-the-art facility has enabled substantial progress on implementing key strategic plans: – Continuing growth in the stability storage market to the pharmaceutical sector – Establishing a presence in the heritage sector, with the commencement of a five year contract with a leading British heritage institution – Signing the first contract for the new cryogenic storage facility • Progress has been made in the Group’s strategic international expansion, with the Irish operation delivering its first profits and establishing a foothold in the US market.

Financial Highlights Turnover

Gross profit

Operating profit

For the six months ended 30 June 2009

For the six months ended 30 June 2009

For the six months ended 30 June 2009

£’000

£’000

£’000

£2,593

£1,641

£2,556 £2,593

£1,643 £1,641

£1,812

£603

£1,100

07

£846

£1,346

£2,112

06

£527

08

09

06

£527

£506

07

08

09

06

07

08

09


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Vindon Healthcare plc Interim Report 2009

Our products & services Vindon supplies speciality storage solutions to the pharmaceutical, healthcare, biotechnology and heritage sectors. These are provided at our state-of-the-art stability storage facilities in Rochdale. Our equipment is designed and manufactured to client specification.

Stability storage

Cryobank

Vindon provides a full range of services for stability storage trials with on site, secure management. Customer samples are stored in a bespoke high security facility which incorporates chambers and rooms that have been mapped and validated for pharmaceutical stability storage and biological sample storage. These temperature and humidity controlled facilities can be tailored to suit individual customer requirements for shelf life, intermediate and accelerated testing. The facility meets the needs of companies that wish to out-source all or part of their stability storage trials, and also provides back-up facilities and peak requirement cover.

Vindon provides cryogenic storage facilities at temperatures as low as minus 197ºC. The storage of cells at temperatures below minus 150ºC, the point at which biological activity ceases, is necessary to preserve materials. The cryobank is capable of providing a national hub for the preservation of biological samples, bone marrow, culture collections, DNA, cell tissue, master cell banks, stem cells and cord stem cells.

Manufacturing Manufactured to exacting standards, all of Vindon’s standard and customised environmental cabinets, reach-in rooms, and walk-in rooms are designed to meet the demanding requirements of the pharmaceutical, medical and healthcare industries. They provide the climatic conditions specified in the International Conference on Harmonisation tripartite guidelines, simulating the conditions of all four climatic zones for long-term, intermediate and accelerated testing.

When floor space is at a premium, the ‘reach-in’ rooms provide high capacity storage with an economical footprint. Furthermore, in line with Vindon’s environmental policy, the design and manufacture of its products are geared towards reduced energy usage and therefore lower cost of ownership.


Vindon Healthcare plc Interim Report 2009

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Heritage

Ultra-low temperature storage

Vindon’s heritage storage service stores artefacts, special collections and film archives in the optimum conditions for the preservation of their integrity. A new purpose-built preservation facility can accommodate samples, special collections, artefacts and historical records, for which the bespoke inventory management software provides comprehensive cataloguing and retrieval.

The ultra-low temperature suite is tailored to the needs of biotechnology and pharmaceutical companies and offers a comprehensive storage solution, including built-in back-up equipment and emergency back-up for the long-term preservation of biologics, reagents, and specimens at temperatures down to minus 86ºC. Vindon’s facility is capable of storing samples, vials or tube racks and is an ideal independent ultra-low temperature storage solution.

Service and maintenance

Validation

Vindon provides a comprehensive service and maintenance plan tailored to customer requirements. Annual service and maintenance is available on all equipment and can incorporate unlimited emergency call-out visits.

Vindon offers full on-site validation services for environmental rooms and chambers, incubators, refrigerators, freezers and all associated monitoring equipment, providing initial and on-going validation services to the pharmaceutical industry. Clients include blue-chip pharmaceutical companies in the UK and Ireland. Vindon aims to provide its clients with an excellent service which develops long-standing future relationships.


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Vindon Healthcare plc Interim Report 2009

Chairman’s statement The Group’s strategy is to increase the revenue streams from its in-house speciality storage services. The investment associated with this transition has had a short-term impact on the first half results, as project based revenue is replaced with long-term recurring revenue.

Cash generated from operations before working capital movements was £744,000 compared to £1,013,000 in the corresponding period last year. However, working capital requirements increased by £580,000 to support the growth in export sales.

On behalf of the Board of Vindon, I am pleased to present the interim results for the six months ended 30 June 2009. Financial highlights For the half year to 30 June 2009, Vindon and its subsidiaries (the “Group”) increased sales by £37,000 to £2,593,000 compared to the corresponding period last year. Manufacturing volumes were lower than anticipated as a result of market conditions and an increase in customers outsourcing stability storage. Investment was made in the new premises, including the installation of the cryogenic storage suite, and costs were incurred in moving from the old premises. As a result of these factors, profit before tax reduced by £331,000 to £497,000. Whilst there is a reduction in profits, the Group achieved a 20% operating profit margin and continues to experience high levels of market share in the stability storage market to the pharmaceutical sector. In addition, the Group has established a foothold in the heritage storage sector and launched its cryogenic storage service. Capital expenditure reduced by £2,587,000 to £209,000 as a result of the completion of the construction and fit out of the new premises at Kingsway, Rochdale during 2008.

UK market The UK market consists of sales, service and validation of capital equipment, together with the provision of speciality storage services. Over the period, the conversion of capital equipment enquiries into firm contracts has slowed, with customers reviewing capital investment project timelines in the short term. The new premises offer customers considerable flexibility to utilise the Group’s in-house storage suite as opposed to building and operating their own facility. A number of customers have already entered into long-term storage contracts which, although impacting on our profitability over the period, is good for the long-term prospects of the Group. Irish market The Irish market consists of sales, service and validation of capital equipment, together with the provision of speciality storage services. Having passed the break-even point last year, the Irish subsidiary has traded profitably over the period, continuing to build a blue-chip pharmaceutical customer base. US market The US market consists of the sale of capital equipment, contributing £271,000 over the period compared to £12,000 in the corresponding period last year. The Group sees the US market as a key market for the business and plans to offer speciality storage services during the second half of 2010. This will not involve significant capital expenditure due to the re-use of equipment from other completed projects.


Vindon Healthcare plc Interim Report 2009

Heritage market The Group’s first heritage contract, with a leading British heritage institution, commenced in the first half. The initial contract is for five years, with an option to extend for a further five years. The Board considers the heritage sector as an important vertical market for its specialist storage services which enjoys stable and long-term income visibility. Cryogenic market The Group’s cryogenic storage unit is ready for use and now has the additional benefit of a human tissue licence. Offering cryogenic facilities for storage of samples in our own cryofreezers and housing third party cryofreezers in our cryobank, the Group has received its first contract for the storage of stem cells, and anticipates that storage will start in the fourth quarter of 2009. Additionally, the Group has agreed in principle a 25 year contract to house and operate two third party cryofreezers. The Board sees its entry into the cryogenic market as a natural progression of its specialist storage services to the health sector. Employees The Board would like to thank the staff for their continued support and enthusiasm. The Group’s business relies on their technical excellence and commitment. Future prospects The Group’s short-term prospects are underpinned by committed revenue on storage and service contracts. It currently has committed revenue of £1.3m for the second half of the year and of £0.9m for 2010, with total committed revenue of £3.9m.

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The Board recognises that conditions remain challenging, however, the business is underpinned by a blue chip customer base and long-term storage contracts. This, together with the substantial investment in facilities and products, lays the foundations for us to deliver long-term growth.

Liam Ferguson Chairman 15 September 2009

Strategy >> Continue to develop recurring revenue Develop our in-house stability storage service, increasing our long-term contracts and extending visibility of our future revenues. >> Expand on our international business Build on our successful entry into the Irish market and extend our operations in the US, introducing stability storage facilities. >> Grow our services portfolio Capitalise on the opportunities in the European stability storage market that our six-fold increase in storage capacity now allows us to address. >> Diversify range of services Grow revenues from our new heritage and cryobank services targeting both the UK and Europe.


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Vindon Healthcare plc Interim Report 2009

Consolidated income statement for the six months ended 30 June 2009

Unaudited Unaudited Six months to Six months to 30 June 30 June 2009 2008 Notes £’000 £’000

Revenue Cost of sales

Audited Year ended 31 December 2008 £’000

3

2,593 (952)

2,556 (913)

5,510 (2,084)

Gross profit Administrative expenses

1,641 (1,114)

1,643 (797)

3,426 (1,842)

Operating profit Financial income Financial expenses

527 2 (32)

846 30 (48)

1,584 32 (116)

Net financing costs

(30)

(18)

(84)

Profit before tax Income tax expense 4

497 (149)

828 (263)

1,500 (440)

348

565

1,060

0.40p 0.39p

0.65p 0.64p

1.22p 1.19p

Profit after tax Basic earnings per share Diluted earnings per share

6 6

There were no recognised gains and losses in the period, or in the prior periods shown, other than the results shown above.


Vindon Healthcare plc Interim Report 2009

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Consolidated balance sheet as at 30 June 2009

Unaudited as at 30 June 2009 £’000

Unaudited as at 30 June 2008 £’000

Audited as at 31 December 2008 £’000

Non-current assets Property, plant and equipment 5,422 Intangible assets 2,361 Deferred income tax assets 107

4,413 2,361 –

5,425 2,361 107

Total non-current assets

7,890

6,774

7,893

Current assets Inventories 496 Trade and other receivables 1,501 Cash and cash equivalents –

624 1,104 –

398 1,205 361

Total current assets

1,997

1,728

1,964

Total assets

9,887

8,502

9,857

Current liabilities Bank overdraft (152) Other interest-bearing loans and borrowings (359) Trade and other payables (191) Current tax payable (165) Accruals and deferred income (417) Other financial liabilities (51) Other liabilities (6)

(455) (405) (513) (286) (342) (84) (117)

– (406) (327) (58) (467) (59) (6)

(1,341)

(2,202)

(1,323)

Non-current liabilities Other interest-bearing loans and borrowings (2,126) Other financial liabilities (23) Deferred tax liabilities (187)

(725) (71) (92)

(2,312) (48) (187)

Total current liabilities

Total non-current liabilities

(2,336)

(888)

(2,547)

Total liabilities

(3,677)

(3,090)

(3,870)

Net assets

6,210

5,412

5,987

Equity Share capital 889 Share premium 1,950 Retained earnings 3,371

889 1,950 2,573

889 1,950 3,148

Total equity attributable to equity shareholders

5,412

5,987

6,210


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Vindon Healthcare plc Interim Report 2009

Consolidated cash flow statement for the six months ended 30 June 2009

Cash flows from operating activities Profit attributable to equity shareholders Adjustments for: Depreciation Financial income Financial expense Loss on sale of property, plant and equipment Equity settled share-based payment expenses Taxation Operating profit before changes in working capital provisions (Increase)/decrease in trade and other receivables (Increase)/decrease in inventories (Decrease)/increase in trade and other payables

Unaudited Unaudited Six months to Six months to 30 June 30 June 2009 2008 £’000 £’000

348 565 205 113 (2) (30) 32 48 7 6 5 48 149 263

Audited Year ended 31 December 2008 £’000

1,060 308 (32) 116 8 96 440

744 (296) (98) (186)

1,013 34 (156) 269

1,996 (67) 70 97

Cash generated from operations Income tax paid

164 (42)

1,160 (267)

2,096 (652)

Net cash inflow from operating activities

122

893

1,444

Cash flows from investing activities Financial income Acquisition of property, plant and equipment

2 30 (209) (2,796)

32 (4,004)

Net cash outflow from investing activities

(207)

(2,766)

(3,972)

Cash flows from financing activities Dividends paid Financial expense New loans Repayment of borrowings Payment of finance lease liabilities Advance on finance leases

(130) (87) (32) (48) – – (233) (200) (33) (41) – 84

(87) (116) 1,800 (412) (89) 83

Net cash (outflow)/inflow from financing activities

(428)

(292)

1,179

Net (decrease)/increase in cash and cash equivalents Opening cash and cash equivalents

(513) 361

(2,165) 1,710

Closing cash and cash equivalents

(152)

(455)

(1,349) 1,710 361


Vindon Healthcare plc Interim Report 2009

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Statement of changes in shareholders’ equity

Unaudited 30 June 2009

Share capital £’000

Share premium £’000

Dividends paid Share options

– –

– –

(130) 5

(130) 5

Net income recognised directly in equity Profit for the period

– –

– –

(125) 348

(125) 348

Total recognised income and expense

Retained earnings £’000

Total £’000

223

223

Opening shareholders’ funds at 1 January 2009

889

1,950

3,148

5,987

Closing shareholders’ funds at 30 June 2009

889

1,950

3,371

6,210

Unaudited 30 June 2008

Share capital £’000

Share premium £’000

Retained earnings £’000

Total £’000

Dividends paid Share options

– –

– –

(87) 48

(87) 48

Net income recognised directly in equity Profit for the period

– –

– –

(39) 565

(39) 565

Total recognised income and expense Opening shareholders’ funds at 1 January 2008

– 889

– 1,950

526 2,047

526 4,886

Closing shareholders’ funds at 30 June 2008

889

1,950

2,573

5,412

Audited 31 December 2008

Share capital £’000

Share premium £’000

Retained earnings £’000

Total £’000

(87) 96 32

Dividends paid Share options Tax credit relating to share option scheme

– – –

– – –

(87) 96 32

Net income recognised directly in equity Profit for the period

– –

– –

41 1,060

41 1,060

Total recognised income and expense Opening shareholders’ funds at 1 January 2008

– 889

– 1,950

1,101 2,047

1,101 4,886

Closing shareholders’ funds at 31 December 2008

889

1,950

3,148

5,987


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Vindon Healthcare plc Interim Report 2009

Notes (forming part of the interim financial statements)

1  Basis of preparation This interim report for the period ended 30 June 2009 has been prepared on the basis of the accounting policies set out in Vindon Healthcare’s annual report and financial statements 2008 and in accordance with the International Financial Reporting Standards as adopted by the European Union. The interim report was approved by the Board of Directors on 15 September 2009. The interim report does not constitute financial statements as defined in section 434 of the Companies Act 2006. It does not include all of the information and disclosures required for full annual financial statements, and should be read in conjunction with the annual report and financial statements for the year ended 31 December 2008. The financial information contained in this interim report in respect of the year ended 31 December 2008 has been produced from the annual report and financial statements for that year which have been filed with the Registrar of Companies. The report of the auditors was (i) unqualified, (ii) did not include a reference to any matters to which the auditors drew attention by way of emphasis without qualifying their report, and (iii) did not contain a statement under section 237(2) or (3) of the Companies Act 1985. The interim results for the current and comparative periods are unaudited. 2  Accounting policies The accounting policies applied by the Group in this interim report are the same as those applied by the Group in the annual report and financial statements for the year ended 31 December 2008. 3  Segmental reporting The Group’s primary reporting segment is by business. The Group only has one business segment. A business segment is a group of assets and operations engaged in providing products or services that are subject to risks and rewards that are different from those of other business segments. A geographical segment is geographic area that is subject to risks and returns that are different from other geographic areas. A geographical analysis of turnover is given over the page:


Vindon Healthcare plc Interim Report 2009

Unaudited Unaudited Six months Six months ended ended 30 June 2009 30 June 2008 £’000 £’000

11

Audited Year ended 31 December 2008 £’000

United Kingdom Europe North America Rest of World

1,722 599 271 1

2,085 459 12 –

4,339 880 289 2

2,593

2,556

5.510

4  Taxation The tax charge is based on the estimated tax rate for the year ended 31 December 2009. 5  Dividends As advised in the annual report and financial statements for the year ended 31 December 2008 and in accordance with the resolution passed at the Company’s Annual General Meeting on 22 May 2009 a dividend of 0.15 pence per ordinary share, totalling £130,275 was paid on 30 June 2009 in respect of the financial year ended 31 December 2008. 6  Earnings per share The calculation of the basic earnings per share is based on the profit after taxation divided by the weighted average number of ordinary shares in issue in the period ended 30 June 2009, being 86,850,000 (period ended 30 June 2008: 86,850,000; year ended 31 December 2008: 86,850,000). The diluted earnings per share takes the weighted average number of ordinary shares in issue during the period and adjusts this for dilutive share options existing at the period end. The diluted weighted average number of ordinary shares in the period ended 30 June 2009 was 88,850,000 (period ended 30 June 2008: 88,850,000; year ended 31 December 2008: 88,850,000). The Company holds 2,000,000 shares in an employee benefit trust. 7  Capital Commitments The Company is committed to capital expenditure of £nil (period ended 30 June 2008: £593,000; year ended 31 December 2008:£100,000). 8  Communication with shareholders This statement will be posted to shareholders on Friday 2 October 2009. Copies will also be available to the public, free of charge from the Company’s registered office at John Boyd Dunlop Drive, Kingsway Business Park, Rochdale, Lancashire, OL16 4NG and can be downloaded from the Company’s website at www.vindonhealthcare.com.


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Vindon Healthcare plc Interim Report 2009

Shareholder notes



www.vindonhealthcare.com

www.vindon.co.uk www.vindon.ie Vindon Healthcare plc John Boyd Dunlop Drive Kingsway Business Park Rochdale, OL16 4NG Tel: +44 (0)1706 716710 Fax: +44 (0)1706 716740


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