RNS Number:3166O
Murgitroyd Group PLC
05 August 2003


FOR RELEASE 0700 HOURS                                             5 AUGUST 2003



               Murgitroyd Group PLC ("Murgitroyd" or "the Group")

               Preliminary Results for the year ended 31 May 2003


Highlights

  * Turnover increased by 17% to #10.56m (2002: #9.05m)

* Profit before tax and exceptional items up by 25% to #792,000

  * Profit before tax up by 11% to #704,000

  * Adjusted basic earnings per share up by 50% to 6.20p (2002: 4.13p).
  
* Dividend up by 18% to 1.570p per share (2002: 1.329p)

* Gross margin increased to 67.8% (2002: 65.2%)

* Significant new account wins

* French acquisition successfully completed


Ian Murgitroyd, Chairman, commented:

"I am delighted to report another solid performance by the Group with an
increase in turnover of 17%. The Group's pan-European expansion plans continue
to progress well and we have successfully completed the acquisition of Cabinet
Bonneau EURL near Nice, which added several significant clients to our portfolio
and results in the Group operating the largest French practice between Monaco
and Marseille. Despite slow economic activity, I believe we are in a strong
position to move the business forward and achieve the objectives we set
ourselves."

For further information, please contact:

Keith Young, Murgitroyd Group PLC                   T: 0141 307 8400

Alasdair Robinson, Noble & Company                  T: 0131 225 9677

Nadja Vetter / Richard Fallowfield, CardewChancery  T: 020 7930 0777



Notes:



Murgitroyd Group PLC, the holding company of Murgitroyd & Company Limited
("Murgitroyd & Company"), a European Patent and Trade Mark Attorney practice,
was floated on the Alternative Investment Market of the London Stock Exchange 
("AIM") on 30 November 2001. The Company is based in Glasgow with further 
offices in Aberdeen, Belfast, Dublin, London, Munich and Nice.

Murgitroyd Group PLC specialises in the provision of Intellectual Property
services, including filing, prosecuting, litigating, licensing, assigning and
renewing Patents, Trade Marks and Designs and advising on Copyright. Services
span the major sectors of the global economy including technology, engineering,
electronics, chemistry and biotechnology. Clients range from large
multi-national corporations to individual inventors and both in-house and
external Patent Attorneys.


Murgitroyd Group PLC
Chairman's Statement


Introduction

I am pleased to report a continuing strong performance by the Group in the
financial year to 31 May 2003, Murgitroyd's first full year as a quoted company.
Despite slow economic activity, the Group has made significant progress and
has remained highly profitable.

Financial review

For the year ended 31 May 2003, the turnover of the Group's trading subsidiary,
Murgitroyd & Company, increased by 17% to #10.56m (2002: #9.05m).  Its profit
before tax was up by 11% to #704,000 (2002: #634,000) and its gross margin
increased to 67.8% (2002: 65.2%).

The Group's basic earnings per share were 1.96p (2002: 2.00p) but adjusted basic
earnings per share stood at 6.20p (2002:  4.13p) after adding back goodwill
amortisation.

The Group's turnover for the second half of the financial year to 31 May 2003
rose by 10.5% year on year to #5.43m (six months to 31 May 2002: #4.92m), which
exceeded expectations.

As we announced in January this year, the Board undertook a detailed cost review
in anticipation of more difficult trading conditions.  A number of prudent
decisions were made and implemented in the face of global economic
uncertainties.  These addressed the level of overheads and, among the consequent
measures implemented, Directors' salaries were temporarily cut and bonus
entitlements waived.  The benefits of this review became apparent in the second
half of the financial year as the pre-tax profit of Murgitroyd & Company
increased to 9.6% of turnover from the 3.6% earned in the first half.

As previously announced the Group has had to provide against #88,000 owed by one
of its longstanding clients, Artlite Limited, which unexpectedly went into
receivership in February 2003.  The Official Receiver's formal review of the
circumstances of the receivership is ongoing.  During the period under review
the Group has, for the first time, made a general bad debt provision.  Total bad
debts either written off or provided against in the year amounted to #241,000
(2002: #38,000).  Nevertheless Murgitroyd & Company's bad debt history over the
medium term remains good at less than 1% of sales.

Dividend

In accordance with the stated policy at the time of our AIM flotation, the
Directors are proposing a dividend of 1.570p per share (2002: 1.329p).  Subject
to approval at the Annual General Meeting the dividend will be paid on 15
September 2003 to shareholders on the register on 15 August 2003.

Business review

The Group has continued to increase turnover and gained a significant number of
clients during the period under review, despite what has been generally viewed
as an uncertain time in the global Intellectual Property market.  New clients
require significant levels of investment by the Group during the initial stages.

We retained our existing extensive portfolio of clients, which continue to
provide us with a steady income.

At the time of our AIM flotation we stated that our growth strategy was based on
the development of the truly pan-European service to which we remain committed.
During the period we have made further progress in implementing this strategy.
We have recently completed the acquisition of Cabinet Bonneau EURL which has
entailed relocating our Nice office to nearby Sophia Antipolis, the recruitment
of four qualified and part-qualified Attorneys and the addition of several
significant clients previously serviced by Cabinet Bonneau.

We are also in the process of expanding our operations in our other European
offices and expect to staff our Munich office in the course of the coming
financial year.  We will consider strategic acquisitions and continue to believe
that a number of acquisition opportunities will arise as professionals retire
and exit practices.

People

We have always stressed that the ability to recruit, retain and incentivise
quality Patent and Trade Mark Attorneys is central to the success of the Group.
As at 31 May 2003 we employed 20 qualified Attorneys (2002: 17). This number has
since risen to 22. The average age profile of these Attorneys is still believed
to be significantly below the industry average. We continue to recruit trainee
Attorneys and develop our staff-training programmes.  In addition we have in
place recruitment and development policies for support staff.  The total number
of staff at 31 May 2003 was 129 (2002: 127).

On 1 July 2003 Paolo Pacitti resigned as an Executive Director to embark on a
sabbatical year.  Paolo was a longstanding Partner of Murgitroyd & Company and
has been of enormous support to me personally.  On behalf of all the staff at
Murgitroyd, we wish him well.

Operational Issues

The refurbishment of the Glasgow headquarters at Scotland House has been
completed on schedule.  We have relocated all staff to these premises and
terminated the lease on Murgitroyd & Company's previous Head Office at no cost.

Share Price

During the year to 31 May 2003, the middle market price of our shares varied
from 108.5p to 150p. The current middle market price is 123.5p.  This compares
with our flotation price of 121p.

Outlook

Despite difficult market conditions we have made significant progress in
achieving the objectives we set at the time of our AIM flotation.  We believe
the Group has built a solid platform with which to continue to meet these aims
even if uncertain market conditions prevail.  We look forward to the forthcoming
year with confidence.

Ian G. Murgitroyd
Chairman

4 August 2003


    Pro forma Profit and Loss Account of Murgitroyd & Company Limited (2002: the
                                         Murgitroyd & Company Limited sub-group)

                                 for the years ended 31 May 2003 and 31 May 2002


                                                                      2003                                  2002
                                             Before  Exceptional      Year        Before   Exceptional      Year
                                        exceptional       admin. ending 31   exceptional        admin. ending 31
                                             admin.               May 2003        admin.      expenses  May 2002
                                           expenses     expenses                expenses
                                              #'000        #'000     #'000         #'000         #'000     #'000
                                                                                  

Turnover                                     10,561            -    10,561         9,054             -     9,054

Cost of sales                               (3,403)            -   (3,403)       (3,150)             -   (3,150)


Gross profit                                  7,158            -     7,158         5,904             -     5,904

Administrative expenses                     

- standard                                  (6,312)            -   (6,312)       (5,192)             -   (5,192)
- exceptional*                                    -         (88)      (88)             -             -         -


Operating profit                                846         (88)       758           712             -       712

Interest receivable and similar                  10            -        10            19             -        19
income
Interest payable and similar charges           (64)            -      (64)          (97)             -      (97)


Profit on ordinary activities before            792         (88)       704           634             -       634
taxation

* bad debt provision


                                            Consolidated Profit and Loss Account
       for the year ended 31 May 2003 (2002: ten month period ended 31 May 2002)

                                                            2003                                     2002
                                  Before      Goodwill      Year         Before      Goodwill      Period
                                goodwill  amortisation ending 31       goodwill  amortisation   ending 31
                            amortisation                May 2003   amortisation                  May 2002
                                   #'000         #'000     #'000          #'000         #'000       #'000               

Turnover                          10,561             -    10,561          4,917             -       4,917

Cost of sales                    (3,403)             -   (3,403)        (1,674)             -     (1,674)


Gross profit                       7,158             -     7,158          3,243             -       3,243

Administrative expenses          

- standard                       (6,313)         (351)   (6,664)        (2,794)         (175)     (2,969)
- exceptional*                      (88)             -      (88)              -             -           -


Operating profit                     757         (351)       406            449         (175)         274

Interest receivable and               10             -        10              5             -           5
similar income
Interest payable and                (64)             -      (64)           (24)             -        (24)
similar charges

Profit on ordinary                   703         (351)       352            430         (175)         255
activities before
taxation

Tax on profit on ordinary          (189)             -     (189)           (89)             -        (89)
activities


Profit on ordinary
activities after taxation
and for the financial                514         (351)       163            341         (175)         166
year/(period)

Dividends - equity                 (130)             -     (130)          (110)             -       (110)


Retained profit for the              384         (351)        33            231         (175)          56
year/(period)


Earnings per 10p ordinary
share

Basic                                  -                   1.96p              -                     2.00p
Diluted                                -                   1.96p              -                     2.00p
Adjusted, basic before             6.20p                       -          4.13p                         -
goodwill amortisation
Adjusted, diluted before           6.20p                       -          4.12p                         -
goodwill amortisation

* bad debt provision


                                                                  Balance sheets
                                                  at 31 May 2003 and 31 May 2002

                                                                  2003                          2002
                                             Murgitroyd   Murgitroyd &     Murgitroyd   Murgitroyd &
                                              Group PLC        Company      Group PLC        Company
                                                  #'000          #'000          #'000          #'000

Fixed assets
Tangible assets                                   1,988              -          1,876              -
Investments                                           9          8,056              -          8,056
Intangible assets                                 6,501              -          6,852              -

                                                  8,498          8,056          8,728          8,056

Current assets
Work in progress                                    230              -            241              -
Debtors                                           4,603          1,635          3,688          1,633
Cash at bank and in hand                            106              -          1,147          1,012

                                                  4,939          1,635          5,076          2,645

Creditors: amounts falling due within           (3,546)          (130)        (3,909)        (1,137)
one year

Net current assets                                1,393          1,505          1,167          1,508

Total assets less current liabilities             9,891          9,561          9,895          9,564

Creditors: amounts falling due after              (224)              -          (272)              -
more than one year

Provisions for liabilities and charges             (10)              -            (8)              -

Net assets                                        9,657          9,561          9,615          9,564

Capital and reserves
Called up share capital                             828            828            828            828
Share premium account                             8,694          8,694          8,695          8,695
Revaluation reserve                                  46              -             36              -
Profit and loss account                              89             39             56             41

Shareholders' funds - all equity                  9,657          9,561          9,615          9,564


                                                Consolidated Cash Flow statement
       for the year ended 31 May 2003 (2002: ten month period ended 31 May 2002)


                                                                            Year ending 31  Period ending
                                                                                  May 2003    31 May 2002
                                                                                     #'000          #'000

Net cash inflow/(outflow) from operating activities                                    276        (2,034)

Returns on investments and servicing of finance
Interest received                                                                        7              3
Bank interest paid                                                                    (58)           (34)
Interest element of hire purchase repayments                                           (3)            (1)

Net cash outflow from returns on investments and servicing of finance                 (54)           (32)

Taxation                                                                             (179)          (160)

Capital expenditure and financial investment
Purchase of tangible fixed assets                                                    (246)          (163)
Proceeds from sale of tangible fixed assets                                              -              -

Net cash outflow from capital expenditure and financial investment                   (246)          (163)

Acquisitions
Purchase of subsidiary                                                                 (9)              -
Cash at hand and in bank acquired with subsidiary undertaking                            -            826

Net cash (outflow)/inflow from acquisitions                                            (9)            826

Equity dividends paid                                                                (110)              -

Cash outflow before financing                                                        (322)        (1,563)

Financing
Issue of ordinary share capital for cash                                                 -          3,000
Expenses of share issues                                                               (1)          (493)
Decrease in bank loans due outwith one year                                           (55)           (25)
Repayment of capital element of hire purchase obligations                             (26)           (15)
Repayment of Loan Notes                                                            (1,012)              -

Net cash (outflow)/inflow from financing                                           (1,094)          2,467

(Decrease)/increase in cash in the year/period                                     (1,416)            904



NOTES:

1.    Accounting Policies

The Financial Statements have been prepared in accordance with applicable
Accounting Standards and under the historical cost accounting rules, modified to
include the revaluation of buildings.

2.    Basis of Preparation

The financial information set out in this announcement does not constitute
statutory accounts as defined in section 240 of the Companies Act 1985.  The
balance sheet, pro forma profit and loss account, consolidated profit and loss
account and consolidated cash flow statement at 31 May 2003 for Murgitroyd Group
PLC have been extracted from the statutory accounts upon which the auditor's
opinion was unqualified and does not contain a statement under section 237(2) of
the Companies Act 1985.  The statutory accounts for the period ended 31 May 2003
will be filed with the Registrar of Companies.

3.    Earnings Per Share

Earnings per 10p ordinary share is calculated by dividing the earnings
attributable to ordinary shareholders by the weighted average number of ordinary
shares in issue during the period.  For diluted earnings per share, the weighted
average number of ordinary shares in issue is adjusted to assume conversion of
all dilutive potential shares.

                                                                   Earnings       Weighted           2003
                                                                            average number
                                                                                 of shares   Earnings Per
                                                                                    Number          Share
                                                                      #'000              
                                                                      

Basic earnings per share                                                163      8,277,887           1.96
Dilutive share options                                                    -          8,579         (0.00)

Diluted earnings per share                                              163      8,286,466           1.96
Amortisation of goodwill                                                351      8,286,466           4.24

Adjusted, diluted earnings per share                                    514      8,286,466           6.20

Adjusted, basic earnings per share                                      514      8,277,887           6.20



4.    Annual General Meeting

The Annual General Meeting will be held at Murgitroyd Group PLC, Scotland House,
165-169 Scotland Street, Glasgow, G5 8PL at 11.30am on 2 September 2003.


5.    Further Copies

Copies of this announcement and the full annual report and accounts are
available, free of charge, for a period of one month from the Company's
Nominated Adviser and Broker Noble & Company Limited, 1 Frederick's Place,
London, EC2R 8AB, Tel: 020 7367 5600.  Copies of the full financial statements
will be posted to shareholders as soon as possible.


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

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