RNS Number:2069Z
Daniels (S) PLC
29 July 2002


FOR IMMEDIATE RELEASE                                            29 JULY 2002


                                 S DANIELS PLC
                                INTERIM RESULTS
                     FOR THE SIX MONTHS ENDED 30 JUNE 2002


S Daniels plc ("Daniels"), the food manufacturing and distribution group
announces its Interim results for the six months ended 30 June 2002.



                             CHAIRMAN'S STATEMENT

                              INTERIM REPORT 2002


The results we are reporting for the first six months of this year reflect the
steady recovery of the business from the losses sustained during the second half
of 2001, the costs of continued marketing and other investment in preparation
for the relaunch of the New Covent Garden Soup range in September this year, and
the continuing effect of the exceptional increases in the cost of insurance for
material damage and business interruption.

In April I reported on trading in the first quarter of this year which was in
line with our expectations.  Sales in the second quarter were £12.55m against
£13.11m in 2001.  Last year's figures include approximately £0.70m of trading
business which was discontinued in August 2001.  Like for like sales for the six
months were therefore slightly ahead of the previous year at £25.82m against
£25.48m in 2001. No  general increase in demand in the food service sector is
yet apparent.

New Covent Garden Soup had an acceptable performance period, maintaining market
share.  Johnson's juice and fruit businesses benefited from the new partnership
with Pret a Manger, although overall volumes of these products to all customers
were disappointing in a highly competitive market place.  The new range of
blended fruit quenchers and drinking yoghurts was launched as planned during
April.  Margins in All Fresh salads suffered from operational problems in
digesting new business taken on early this year and sales volumes in All Fresh
fillings and Johnson's ingredients both failed to meet our expectations of
renewed growth after loss of business in 2001.



Financial results

Group operating profit for the six months to 30 June 2002 was £0.47m (2001:
£1.02m) on sales of £25.82m (2001: £26.88m).  Interest costs were £0.16m (2001:
£0.51m) and pre-tax profit £0.32m (2001: £0.50m).  Earnings per share for the
period were 0.10p (2001:0.28p).  The tax charge is based upon our best estimate
at this stage of the effective tax rate for the year as a whole.



Balance Sheet

The Balance Sheet was strengthened significantly as a result of the Subscription
and Open Offer approved by shareholders last September, as comparisons with
twelve months ago clearly reflect.  Shareholders' funds at 30 June 2002 were
£16.21m (2001: £7.06m), after having written off £29.82m of goodwill direct to
reserves before the advent of FRS 10.  Net borrowings including finance leases
stood at £4.83m (2001: £12.83m), and interest cover for the six months was 3.03
times (2001: 1.98 times).  Gearing, on the basis consistently applied (adding
back total goodwill written off) improved noticeably from a year earlier to
stand at 10.3% (2001: 34.1%).  The level of debt and of debtors on 30 June
includes the prepayment effect of the markedly higher insurance premiums this
year.



Dividend



The Board does not propose an interim dividend.



Operating Results
Six months to 30 June 2002

                                                                  2002                     2001
                                                                  £000                     £000


Sales

New Covent Garden Soup                                           10,993                   10,693
Johnson's                                                        9,641                    9,816
All Fresh                                                        5,190                    6,368
                                                                 25,824                   26,877




Gross profit                                                     7,826                    8,002

Marketing & Distribution                                        (4,678)                  (4,504)
Administration                                                  (2,678)                  (2,482)
PBIT                                                              470                     1,016



New Covent Garden Soup Company

Sales at £10.99m were 2.8% ahead of last year, a little below market growth.
The brand lost share during the early months due to heavy competitive price
promotions, but recovered strongly in the second quarter.



Margins benefited from the price increase implemented at the end of last year
and improved controls on wastage.  The product development, marketing programme
and capital investment to support the relaunch of the New Covent Garden Soup
brand in September are all on track and on budget.



Johnson's Fresh Products



Total sales performance was disappointing reflecting the lower level of demand
in the snacking and food service sector, particularly in the London region, the
need to replace the volume lost in our ingredients operations from the failure
of a major customer late last year and lower demand for prepared fruit in the
airline business.

The successful launch in the Spring of the new range of premium quality drinking
yoghurts, smoothies and fruit quenchers from the newly built facility in
Headcorn, has broadened the base of the business.  Margins on freshly squeezed
juice continue to be under heavy competitive pressure and further investment was
made in the juice plant to drive additional cost reductions and productivity.



All Fresh Foods



Substantial growth in sales of prepared salads was masked by a delay in
replacing fillings sales lost last year.  Margins and service levels on salads
were adversely affected by the costs of absorbing the dramatic increase in
volumes although these operations are now improving and returning to acceptable
levels of factory profit.



Management



As previously announced, the roles of Chairman and Chief Executive were
separated recently with the appointment of Rob Burnett as Chief Executive.  Rob
joined the company on 1 July and I stepped down from my executive role.  I will
retire as Chairman on 31 October 2002.



Nick Harding resigned as a non-executive director on 23 April.  Andrew Summers
decided not to stand for re-election to the board at the AGM on 30 April.



David Pickering was appointed to the board as a non-executive director on 9 May.
Terry Stannard was also appointed as a non-executive director on 26 June.



Current Trading & Prospects



We expect some seasonal benefit to sales of our juices, quenchers and drinking
yoghurts as we progress into and through the summer months.  New Covent Garden
Soup sales remain stable.



The outlook for the remainder of this year is dependent on there being no
deterioration in the economic climate over the third quarter and most
importantly upon the level of success achieved by the re-launch of New Covent
Garden Soups in September.  As outlined in the annual report for 2001, the
second half of last year saw a number of non-recurring costs - the write down of
property values, the substantial increase in bad debt provisions, the write down
of shares held in the ESOT - which will not affect the second half of this year.
These factors need to be borne in mind in looking forward.



This is my last statement as Chairman of Daniels as I am stepping down at the
end of October.  The appointment of the new Chairman will be announced in due
course.  I believe the ability for the business to grow will be enhanced by the
experience and enthusiasm of Rob Burnett, our new Chief Executive.



I would like to take this opportunity to wish Daniels, Rob Burnett and all my
colleagues well for the future.




                                                                  Cyril Freedman
                                                                        Chairman



For further information, please contact:


S Daniels plc:                                                     020 7436 2007
Cyril Freedman, Chairman
Hugh Cawley, Finance Director


Buchanan Communications:                                           020 7466 5000
Tim Anderson





Unaudited consolidated profit and loss account
for the six months ended 30 June 2002


                                                                                     Half year   Half year   Full year
                                                                                          2002        2001        2001
                                                                                                             (Audited)
                                                                                          £ooo        £ooo        £ooo
  Turnover                                                                              25,824      26,877      53,164
  Operating profit                                                                         470       1,016         123
  Net interest payable                                                                   (155)       (514)       (834)
  Profit on ordinary activities before taxation                                            315         502     (1,116)
  Taxation                                                                               (143)       (178)         744
  Profit on ordinary activities after taxation                                             172         324       (372)
  Dividends                                                                                  -       (527)       (738)
  Retained profit / (loss) for the financial period                                        172       (203)     (1,110)
  Earnings per share                                                    - basic          0.10p       0.28p     (0.29)p
                                                                        - diluted        0.10p       0.28p     (0.29)p
  Proposed / paid dividend per share                                                       Nil       0.45p       0.45p




The results relate entirely to continuing operations

There are no recognised gains and losses other than the profits for the
financial periods. Accordingly, no statement of recognised gains and losses is
given.





Unaudited consolidated balance sheet
as at 30 June 2002

                                                                    Half year   Half year   Full year
                                                                         2002        2001        2001
                                                                                            (Audited)
                                                                         £ooo        £ooo        £ooo
                  Fixed assets                                                                       
                  Intangible assets                                     4,457       5,165       4,619
                  Tangible assets                                      11,831      13,586      11,582
                                                                       16,288      18,751      16,201
                  Current assets                                                                     
                  Stock                                                 1,657       1,636       1,722
                  Debtors                                              11,651      10,071       9,401
                  Assets held for resale                                  459           -         629
                  Investments                                              95         500          95
                                                                       13,862      12,207      11,847
                  Creditors: amounts falling due within one year                                     
                  Amounts falling due within one year                 (9,139)    (10,853)     (7,871)
                  Bank and other loans                                (3,700)     (7,585)     (2,756)
                  Net current assets / (liabilities)                    1,023     (6,231)       1,220
                  Total assets less current liabilities                17,311      12,520      17,421
                  Creditors: amounts falling due after one year         (630)     (4,948)       (912)
                  Provisions for liabilities and charges                (405)       (510)       (405)
                  Net assets                                           16,276       7,062      16,104

                  Capital and reserves                                                               
                  Called up share capital                               8,361       5,861       8,361
                  Share premium account                                25,544      18,095      25,544
                  Merger reserve                                       11,102      11,102      11,102
                  Profit and loss account                            (28,731)    (27,996)    (28,903)
                  Equity shareholders' funds                           16,276       7,062      16,104



Unaudited summarised cash flow statement
for the six months ended 30 June 2002

                                                                                Half year   Half year   Full year
                                                                                     2002        2001        2001
                                                                                                        (Audited)
                                                                                     £ooo        £ooo        £ooo

        Cash inflow from operating activities                                         773       1,740       3,320
        Returns on investment and servicing of finance                              (142)       (537)       (866)
        Taxation                                                                      107       (373)     (1,099)
        Capital expenditure                                                       (1,400)       (721)       (912)
        Equity dividends paid                                                           -           -     (1,617)
        Cash (outflow) / inflow before use of liquid resources and financing        (662)         109     (1,174)
        Financing                                                                   (443)     (1,280)       3,090
        (Decrease) / increase in cash                                             (1,105)     (1,171)       1,916
                                                                                                             

Unaudited reconciliation of movement in shareholders' funds                                      
for the six months ended 30 June 2002                                                            
                                                                            Half year   Half year   Full year
                                                                                 2002        2001        2001
                                                                                                    (Audited)
                                                                                 £ooo        £ooo        £ooo

            Profit for the financial period                                       172         324       (372)
            Dividends                                                               -       (527)       (738)
                                                                                  172       (203)     (1,110)
            Issue of shares                                                         -           1       9,950
            Net increase / (decrease) in shareholders' funds                      172       (202)       8,840
            Opening shareholders' funds                                        16,104       7,264       7,264
            Closing shareholders' funds                                        16,276       7,062      16,104



Notes

1 The financial information has been prepared in accordance with the accounting
  policies adopted within the financial statements for the year ended 31 
  December 2001.  In addition, the company has adopted FRS 19 (deferred 
  taxation) which has no impact on the current or prior periods.


2 The financial information contained in this interim statement does not 
  constitute statutory accounts.  The information for the full preceding year 
  is based on the statutory accounts for the year ended 31 December 2001, which 
  have been delivered to the Registrar of Companies, on which the auditors 
  issued an unqualified opinion.


3 The directors do not propose payment of an interim dividend.


4 The earnings per share is based on profit after tax and minority interests of
  £172,000 (2001: £324,000) for the half year and the weighted average number of
  ordinary shares in issue during the period of 165,957,930 (2001: 115,933,669).
  The diluted earnings per share is based on the same profit after taxation and
  minority interests of £172,000 (2001: £324,000) and the weighted average 
  number of shares and potential ordinary shares in issue during the period of 
  165,957,930 (2001: 115,933,669). FRS 14 requires that potential ordinary 
  shares should strictly be treated as dilutive when they increase net loss per 
  share. This disclosure is not given as it does not provide any meaningful 
  information. This treatment is consistent with IAS33.


5 This statement will be sent to all shareholders and copies are available from 
  the Registered Office: 1 Portland Place, London, W1B 1PN


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