28 May, 2010 – US Oil and Gas Plc – Un-audited Interim Results for the six month period to 28 February 2010

U.S. Oil and Gas plc

(“the “Company”)

Un-audited Interim Results for the six month period to 28 February 2010

U.S. Oil and Gas plc (PLUS: USOP), the oil and gas exploration company with exploration assets in Nye County, Nevada, announces its un-audited Interim Results for the six month period to 28 February 2010.

Chairman’s Statement

The Company has changed its accounting reference date to 31 August and as such is pleased to report the interim results for the six months ended 28th February, 2010. The Company listed on the PLUS Markets on January 14, 2010. The Company has now completed a geophysical, gravity magnetic, geochemical and passive seismic survey of Eblana Phase I sect 1, 2 and 3 of its Hot Creek Valley Lease area. We are pleased to say the results confirm the presence of hydrocarbons anomalies showing three high potential well-drilling targets. There is a very high correlation between all available data sets and based on our analysis so far, we believe that we have now at least one classic normal structural hydrocarbon trap in terms of spatial consistency relative to size, shape and condition.

We will continue to refine the information to hand integrating it with other data sources and we have completed initial site preparation for the commencement of our first targeted drilling programme.

Whilst we acknowledge the difficult challenge to balance the skills contributions of all board members, we will be in a position to confirm a new appointee to the board very shortly. The Company is now focusing on its funding requirements and will shortly announce details of its well drilling programme.

The following interim historical financial information on U.S. Oil and Gas Plc represents the Company’s interim results for the 6 months ended 28 February 2010. The financial information (for which the Directors have accepted responsibility) is un-audited.

1. Consolidated Income Statement

For the six months ended 28 February 2010

Notes Un-audited Audited

28/02/2010 31/08/2009

? ?

Turnover – –

Administrative Expenses (180,508) (112,692)

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Operating Loss (180,508) (112,692)

Finance Expenses – –

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Loss on ordinary activities before tax (180,508) (112,692)

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Loss per ordinary share – basic & diluted 5.1 (0.012)c ?(160.98)

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2. Consolidated Balance Sheet

As at 28 February 2010

Notes Unaudited Audited

28/02/10 31/08/2009

? ?

Non Current Assets

Property, plant and equipment 4,135 –

Exploration and evaluation assets 5.2 71,153 40,506

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Total non current assets 75,288 40,506

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Current assets

Trade and other receivables 4,399 –

Cash and cash equivalents 77,066 48,559

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81,465 48.559

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Total assets 156,753 89,065

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Equity and liabilities

Capital and reserves

Issued share capital 5.3 2,658 –

Share premium account 5.3 359,841 –

Other reserves (234) –

Retained earnings (293,200) (112,692)

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Total equity attributable to equity

Holders of the company 69,065 (112,692)

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Current liabilities

Trade and other payables 87,688 201,757

Non-Current liabilities

Other creditors – –

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Total liabilities 87,688 201,757

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Total equity and liabilities 156,753 89,065

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3. Consolidated Statement of Changes in Equity

As at 28 February 2010

Share

Share premium Other Retained

Capital account Reserves earnings Total

? ? ? ? ?

At 15 June 2009 – – – – –

Shares issued – – – – –

Loss for the period – – – (112,692) (112,692)

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At 31 August 2009 – – – (112,692) (112,692)

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Shares issued 2,658 359,841 – – 362,499

Retranslation of foreign subsidiaries – – (234) – (234)

Loss for the period – – – (180,508) (180,508)

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At 28 February 2010 2,658 359,841 (234) (180,508) 69,065

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4. Consolidated Cash Flow Statement

For the six months ended 28 February 2010

Unaudited Audited

28/02/10 31/08/2009

? ?

Cash flows from operating activities

(Loss) for the period (180,508) (112,692)

Retranslation of foreign subsidiaries (234) –

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(180,742) (112,692)

Movements in working capital

(Increase) in trade and other receivables (4,399) –

(Decrease) / Increase in trade and other payables (31,029) 201,757

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Net cash generated by operating activities (216,170) 89,065

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Cash flows from investing activities

Payments for property, plant and equipment (4,134) –

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Expenditure on exploration and evaluation assets (30,648) (40,506)

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Net cash (used) by investing activities (34,782) (40,506)

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Cash flows from financing activities

Proceeds of issued share capital 279,459 –

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Net cash generated in financing activities 279,459 –

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Net increase in cash and cash equivalents 28,507 48,559

Cash and cash equivalents at start of period 48,559 –

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Cash and cash equivalents at end of period 77,066 48,559

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5. Notes to the Interim Financial Information

5.1 Loss per share

The calculation of basic loss per ordinary share is based on the loss per year and the average

number of ordinary shares in issue during the relevant year as set out below. There is no

difference between the diluted loss per share and the basic loss per share.

Unaudited Audited

28/02/10 31/08/2009

? ?

Loss for the year (180,508) (112,692)

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Weighted average number of shares 14,978,148 700

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Basic & Diluted (loss) per share (0.012)c ?(160.98)

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5.2 Intangible assets – Exploration costs

Nevada, Total

America

? ?

Cost

At 1 September 2009 40,506 40,506

Additions 30,647 30,647

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At 28 February 2010 71,153 71,153

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Provision for diminution in value

At 1 September 2009 – –

Charge for period – –

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At 28 February 2010 – –

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Net book value

At 28 February 2010 71,153 71,153

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Expenditure on exploration activities is deferred on areas of interest until a reasonable

assessment can be determined of the existence or otherwise of economically recoverable reserves.

No amortisation has been charged in the period. The directors have reviewed the carrying value of

the exploration and evaluation expenditure and consider it to be fairly stated and not impaired at

28 February 2010. The recoverability of the exploration & evaluation assets is dependent on the

successful development or disposal of oil and gas in the Group’s licence area.

5.3 Share capital Unaudited Audited

28/02/10 31/08/2009

Authorised ? ?

200,000,000 ordinary shares of ?0.01 – 2,000,000

20,000,000,000 ordinary shares of ?0.0001 each 2,000,000 –

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No. of shares Nominal Share

Value Premium

? ?

At 1 September 2009 7 – –

Sub-division of shares 683 – –

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700 – –

Issue of shares for cash 19,999,300 2,000 –

Issue of placing shares 6,316,101 632 352,855

Issue of shares to Corporate Advisor 263,161 26 14,702

Share issue costs – – (7,716)

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At 28 February 2010 26,579,262 2,658 359,841

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Further details of the above share issues are included in the Admission Document published by the

Company prior to its admission to Plus-Quoted in January 2010.

6. Accounting policies

The Group interim financial information has been prepared in accordance with International

Financial Reporting Standards adopted by the EU and Irish statute comprising the Companies Acts,

1963 to 2006 and the accounting policies as set out in the audited financial statements for the

period ended 31st August 2009.

The information contained in this announcement has not been reviewed by the issuer’s auditor.

THE DIRECTORS OF THE COMPANY ACCEPT RESPONSIBILITY FOR THE CONTENTS OF THIS ANNOUNCEMENT.

For further information contact:

US Oil and Gas plc

Brian McDonnell, Chief Executive Officer +353 (0) 872383419

[email protected]

SVS Securities plc – PLUS Corporate Adviser

Peter Ward / Alexander Brearley +44 (0)20 7638 5600

SVS Securities plc – Broker

Ian Callaway/ Alex Mattey +44 (0)20 7638 5600

Notes to Editors

US Oil and Gas plc is a PLUS (Ticker: USOP) listed oil and gas exploration company with a strategy to identify and acquire oil and gas assets in the early phase of the upstream life-cycle and mature them into marketable opportunities for the medium- and large-sized oil companies.

The Company’s main asset is in Nye County, Nevada where it holds the entire share capital of the US-based company Major Oil International LLC. Major Oil has acquired, and intends to acquire, rights to exploration and development acreage in two high potential resource areas in Hot Creek Valley, Nye County, adjacent to the oil and gas rich Railroad Valley area of Nevada, both of which are part of the Sevier Thrust of central Nevada and western Utah, USA.

For further information please refer to our website at: www.usoil.us

U.S. OIL AND GAS PLC

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