First Day Dealings

Best of the Best PLC
14 August 2006


                              Best of the Best plc

                     ('Best of the Best' or 'the Company')


   Best of the Best plc is a profitable business that displays luxury cars as
 competition prizes in rented retail space within airport terminals and on its
                        website www.bestofthebest.co.uk


                                ADMISSION TO AIM

   • Dealings on AIM commence today

   • Placing of 3,968,254 Ordinary Shares of 5p each at 63p per share

   • £2.5 million (before expenses) raised via a Placing and represents all
     new money

   • The proceeds will be used for the financing of new sites, adapting
     existing locations, increasing online sales, marketing and to augment the
     Company's existing working capital facilities

   • The Company was founded by CEO, William Hindmarch, in 1999 and started
     trading at Heathrow's Terminal 4 in 2000

   • BAA retains original stake post flotation

   • The Company has expanded into eight BAA operated airports and two
     airport terminals in Manchester and one in Luton, operated by Manchester
     Airports Group plc and TBI plc respectively

   • The Company is currently in discussions for the roll out of further
     sites within a number of airport terminals both in the UK and
     internationally. The Directors believe that this will result in an increase
     in the number of sites operating in the current financial year

   • The Directors have been approached by the operators of other retail site
     locations, such as ferry terminals, railway stations, cinemas, supermarkets,
     motorway service stations and shopping centres, and are continually
     reviewing new sites as the Company develops its product range

   • Charles Stanley Securities Limited is the Company's Nominated Adviser
     and Broker


William Hindmarch, Chief Executive, commented,

'We believe that there are significant opportunities to develop our business,
which is well positioned to benefit from the rapid growth in UK airport
passengers. The DTI suggests that over the next 15 years in the UK alone numbers
will increase from 229 million per annum to 401 million per annum. Such strong
growth in our core market, in addition to our growing online capability and
opportunities to develop an online gaming service, create the foundations for
rapid growth.'


Enquiries:

Best of the Best plc        William Hindmarch, Chief Executive T: 020 7371 8866
                            Rupert Garton, Commercial Director

Biddicks                    Shane Dolan                        T: 020 7448 1000

Charles Stanley Securities  Mark Taylor/Freddy Crossley        T: 020 7953 2000



The Business

Best of the Best runs competitions, typically over a fixed period of two months,
with different price points depending on the prize. The competitions are run
simultaneously from both its airport terminal sites and online. Typically,
tickets at airport terminal sites are sold to passing airport passengers. Their
contact information, which is essential to entering the competition, is
collected and added to a database. Towards the end of the competition an email
is sent to the database of prior customers which stimulates further sales as
customers enter the competition online.

There are three different competitions that Best of the Best runs both at the
airport terminal sites and online, in the following formats as at 1 June 2006:

                        Supercar Competition        Sportscar Competition       Superbike Competition
           
Ticket Cost                     £60                        £25                          £10                        
Duration of Competition      2 months                    2 months                    2 months
Typical Prizes           Aston Martin DB9            Porsche Boxter S              Ducati 999S
                           Ferrari F430              Porsche Cayman S              MV Augusta
                       Bentley Continental GT           TVR Sagaris            Triumph Rocket III       
                     Aston Martin AMV8 + £10,000         Audi RS4             Harley Davidson V Rod
                     Range Rover Sport + £40,000    Mercedes SLK 55 AMG     Yamaha FX Cruiser Wet Bike                  
                           
The Company, since it began trading, has given away prizes with a value of over
£6 million from more than 100 competitions


Strong financial performance

Best of the Best has been profitable for the last two financial years. Total
turnover increased by 29.6 per cent between the years ending 30 April 2005 and
30 April 2006 and online sales by 100 per cent for the period to 30 April 2004
to 30 April 2006. The Directors believe that the planned increase in the number
of terminal sites operating will have a significant impact on turnover in the
current financial year.

                                          30 April       30 April       30 April
                                              2004           2005           2006
                                             £'000          £'000          £'000
Turnover                                     2,904          3,663          4,748
Operating (loss)/profit                        (74)           112            615
(Loss)/profit before taxation                  (81)           103            591


Development of physical sites

The Company is in discussions for the roll out of further sites within a number
of airport terminals both in the UK and internationally. The Directors believe
that this will result in an increase in the number of sites operating in the
current financial year.

The Directors believe that by varying the price of ticket, type of prize and
nature of the game, including instant win tickets, at selected sites it would be
possible to target a wider audience of the departing passengers that pass by its
sites resulting in an increase in turnover.

Additionally, the Company will continue to improve the sites and make them more
attractive to passengers. Furthermore by basing the stands themselves on more
functional common design with recyclable parts the Directors consider they can
reduce the cost and improve the functionality of new stands.

The operating systems and software used by the Company allows the sites to be
fully scalable allowing the Company's sites to be easily reproduced with
identical systems and financial controls.

Furthermore, the Directors have been approached by the operators of other retail
site locations which they have placed under review such as ferry terminals,
railway stations, cinemas, supermarkets, motorway service stations and shopping
centres, and are continually reviewing new sites as the Company develops its
product range.


Development of online sales

Approximately 20 per cent. of the Company's revenue is derived from the higher
margin online sales of tickets which has increased by 24 per cent. for the six
months to 30 April 2006 compared to the same period in the previous year and
approximately 100 per cent. for the year to 30 April 2006 compared to the same
period in the year to 30 April 2004.

Following the growth and development of the Company's online sales, largely
through the conversion of customers using physical site sales, the Company
expects to increase its online product range. Online sales generate
significantly higher margins than sales in physical sites due to the latter's
higher operating costs, and the Company therefore intends to focus on marketing
strategies to increase the level of online sales. The Company has also developed
affiliate sales and marketing relationships driving a significant number of
individuals to its site and the Directors believe that these relationships can
be improved both in the UK and internationally. Currently the web site receives
an average of 250,000 unique visits per month and 1.5 million page impressions.

Best of the Best is in the early stages of developing its white labelled online
casino and poker business and the Directors are confident that this area of the
business offers wide ranging synergistic benefits and its contributions to
turnover will continue to increase.


Database

The Best of the Best database currently has approximately 150,000 individuals
registered and is growing at approximately 5,000 per month. The Directors
consider this database to be a significant asset for marketing both the
Company's core product, especially towards the end of competitions, and for
marketing complementary services, such as the online casino. Approximately 10
per cent. of the individuals on the database have played on more than one
occasion, with the highest spending 5 per cent. of such repeat customers having
spent on average of £290 per customer. There are also third party arrangements
for commercially utilising the database under review.


REASONS FOR THE PLACING

The net proceeds of the Placing available to the Company after the expenses of
the Placing and Admission will be £ 2 million. The funds will be used for the
financing of new sites, adapting existing sites, marketing, investment in staff
and technology and the remainder to augment the Company's existing working
capital facilities.

The Company also relies on an experienced management team and skilled workforce
and the Directors believe that Admission will help the Company attract and
retain key employees whom the Company will be able to incentivise through the
grant of share options.


The Directors

William Hindmarch, aged 32 - Chief Executive
William graduated from the University of Durham in 1996 and joined Kleinwort
Benson as a graduate trainee. He founded the business in 1999. He has been the
Chief Executive of the Company for 6 years.

Michael Hindmarch, aged 66 - Non Executive Chairman
Michael qualified as a Polymer Technologist at the National College of Rubber
and Plastics Technology, London. He founded Plantpak (Plastics) Ltd., a
horticultural plastics company in 1970. In 1985 he reversed Plantpak into Falcon
Industries Plc, a listed conglomerate, becoming Chairman and CEO. Since 1990 he
has acted as an independent business consultant to a number of small companies.

Nick Ziebland, aged 53 - Non Executive Director
Nick joined BAA in 1987 as commercial manager looking after retail at Heathrow
Terminal 1, before moving on to become Head of Retail at Gatwick. In 1995 Nick
became Group Retail Strategy Director and took on a dual role in 2004, when he
also became Retail Director of Heathrow Terminal 5.

Rupert Garton, aged 31 - Commercial Director
Rupert graduated from the University of Durham in 1997 and joined JP Morgan as a
graduate trainee. After 18 months he moved to Dresdner Kleinwort Wasserstein to
take up a position in the equity capital markets division. He then spent a
further four years in Dresdner Kleinwort Wasserstein's corporate finance
division, working in London, Milan and Johannesburg. In 2003, he left to do a
Masters in Business Administration (MBA) at the Oxford Said Business School,
before joining a specialist furniture retailer with £10 million turnover as
Commercial Director. He joined the Company in January 2006.

William Henbrey, aged 60 - Non Executive Finance Director
William, a Chartered Accountant, was a partner in BDO Stoy Hayward LLP, London
from 1978 until his retirement from the firm in June 2006 and was head of the UK
Betting & Gaming and Leisure & Hospitality Units.

He has been involved in all aspects of the betting and gaming sector for over 30
years. He has acted for a wide range of clients in both the private and quoted
arena and, in recent years, leading online gaming and sports book operators. He
has extensive experience of advising and assisting these clients with business
and strategic planning, flotations, acquisitions and disposals.


Current Airport Locations

Existing Best of the Best                        Departing Passenger 
Airport Terminal Sites                           Numbers during 2005                                
Edinburgh                                                  3,917,697
Glasgow                                                    4,392,434
Heathrow Terminal 1                                        7,076,764
Heathrow Terminal 3                                        9,534,282
Heathrow Terminal 4                                        8,072,121
Gatwick North Terminal                                     6,765,679
Gatwick South Terminal                                     9,566,040
Luton                                                      4,573,888
Manchester Terminal 1                                      5,243,136
Manchester Terminal 2                                      3,616,141
Stansted                                                  11,018,684
Total                                                     73,776,866




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