Company Names Published in December 2020
Key
(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 Works.co.uk plc |
28 April 2019 |
Yes |
Full |