New Accounting Ref Date

Lo-Q PLC
29 September 2005

                       Lo-Q Plc ('Lo-Q' or the 'Company')

                               Change of year-end

Lo-Q announce that it has decided to change its accounting reference date to 31
December in order to align its year end with its major customer Six Flags and
the leisure sector generally. The company operates in a highly seasonal
business, so efficiency savings will result by separating the peak operational,
financial and planning activity periods.

This year the Company will therefore produce a second interim statement of the
Company's progress, up to 30th September, which it expects to release this
December.  The Company's full period figures for the fifteen months to 31
December 2005 are expected to be announced during March 2006.


END

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