Trading Statement

Latham(James) PLC
22 February 2008

James Latham plc



The Directors are pleased to announce that trading in the second half of the
year to date has been better than expected and as a consequence the results for
the year ending 31st March 2008 are expected to be significantly ahead of market
expectations.



In the second half of the year to date, in spite of concerns about the economy,
volumes have continued to grow.  However, as expected, prices have weakened and
therefore margins have been under some pressure although the effect of this has
been somewhat countered by the fall in the value of the pound against both the
Euro and dollar.



As a result of a number of favourable factors, the directors believe that the
year to 31 March 2008 will be an exceptional year for the Company and expect
that the trading environment will be tougher next year.



The Company will start trading from its new site in Scotland early in the next
financial year.



James Latham plc are due to report the Company's results to 31st March 2008 on
26 June 2008.



Peter Latham

Chairman

21 February 2008


Peter Latham - Chairman                              01442 849100
David Dunmow - Finance Director                      01442849100

Mike Coe, Blue Oar Securities Plc                    0117 933 0020




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