Company Names Published in December 2020


(1)  Only certain of CRR’s reviews of company reports and accounts result in substantive questioning of the Board. Matters raised may cover questions of recognition, measurement and/ or disclosure.

(2)  CRR’s routine reviews generally cover all parts of companies’ reports and accounts over which the FRC’s Conduct Committee has statutory powers (that is, strategic reports, directors’ reports and accounts). Limited scope reviews arise for a number of reasons, including those conducted when company reports and accounts are selected for thematic review, and may include reviews that have been prompted by a complaint. In accordance with the Conduct Committee’s Operating Procedures, CRR does not identify those companies whose reviews were prompted by a complaint.

(3) The FRC may ask a company to refer to its exchanges with CRR when the company makes a change to a significant aspect of its reporting in its next annual report and accounts in response to a review. These companies are identified below.

Entity Balance Sheet date Exchange of Substantive Correspondence (1) Scope of Review (2)
Associated British Foods plc 14 September 2019 Yes Full
Assura Properties plc 31 March 2019 Yes Full
AVI Global Trust plc 30 September 2019 No Full
Ball UK Holdings Limited 31 December 2018 Yes Limited
Barratt Developments PLC 30 June 2019 Yes Full
Close Brothers Group plc 31 July 2019 No Full
CVS Group plc(3) 30 June 2019 Yes Full
Dechra Pharmaceuticals PLC 30 June 2019 No Full
Dunelm Group plc 29 June 2019 No Full
Frasers Group Plc 28 April 2019 Yes Full
Galliford Try Holdings plc(3) 30 June 2018 Yes Full
Genus plc 30 June 2019 Yes Full
Hargreaves Lansdown plc 30 June 2019 Yes Full
Home Group Limited 31 March 2019 Yes Full
Non-Standard Finance plc 31 December 2018 Yes Limited
Redrow plc 30 June 2019 Yes Full
Smiths Group Plc 31 July 2019 Yes Full
Superdry Plc 27 April 2019 No Limited
The Rank Group Plc 30 June 2019 Yes Full
The Sage Group Plc 30 September 2019 Yes Full
The plc 28 April 2019 Yes Full