Company Names Published in September 2019
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) |
| 3i Group plc |
31 March 2018 |
No |
Full |
| Active Energy Group Plc |
31 December 2017 |
Yes |
Limited |
| Affinity Sutton Capital Markets PLC |
31 March 2018 |
No |
Limited |
| Andrew Sykes plc |
31 December 2017 |
No |
Limited |
| Auto Trader Group plc |
31 March 2018 |
No |
Full |
| Babcock International Group PLC |
31 March 2018 |
Yes |
Full |
| Biffa Plc |
30 March 2018 |
Yes |
Full |
| Braemar Shipping Services PLC |
28 February 2018 |
No |
Limited |
| Caffyns Plc |
31 March 2018 |
No |
Limited |
| CML Microsystems Plc |
31 March 2018 |
No |
Limited |
| First Derivatives plc (3) |
28 February 2018 |
Yes |
Full |
| FirstGroup plc |
31 March 2017 |
Yes |
Full |
| Gaming Realms plc |
31 December 2017 |
Yes |
Limited |
| Halma plc |
31 March 2018 |
No |
Full |
| Harvey Nash Group Limited |
31 January 2018 |
No |
Limited |
| Heathrow Airport Limited |
31 December 2017 |
Yes |
Full |
| Homeserve plc |
31 March 2018 |
No |
Full |
| International Public Partnerships Limited |
31 December 2017 |
No |
Full |
| International Rescue Committee UK |
30 September 2016 |
Yes |
Full |
| Investec plc |
31 March 2018 |
Yes |
Full |
| KCOM Group PLC |
31 March 2018 |
No |
Limited |
| Marks and Spencer Group Plc |
31 March 2018 |
Yes |
Full |
| Marlowe plc (3) |
31 March 2018 |
Yes |
Limited |
| Mountfield Group Plc |
31 December 2017 |
No |
Limited |
| New Look Retail Group Limited |
24 March 2018 |
Yes |
Full |
| NewRiver REIT Plc |
31 March 2018 |
Yes |
Full |
| Polar Capital Technology Trust plc |
30 April 2018 |
No |
Full |
| Real Good Food plc |
31 March 2018 |
Yes |
Limited |
| Scottish Mortgage Investment Trust PLC |
31 March 2018 |
Yes |
Full |
| Studio Retail Group plc |
30 March 2018 |
No |
Limited |
| T Clarke PLC |
31 December 2017 |
No |
Limited |
| Tax Systems Limited |
31 December 2017 |
Yes |
Limited |
| Tex Holdings Plc |
31 December 2017 |
Yes |
Limited |
| Thames Water Utilities Limited |
31 March 2018 |
Yes |
Full |
| The Edinburgh Investment Trust plc |
31 March 2018 |
Yes |
Full |
| Totally plc |
31 March 2018 |
Yes |
Limited |
| U and I Group PLC |
28 February 2018 |
Yes |
Limited |
| Vp plc |
31 March 2018 |
No |
Limited |
| Worldwide Healthcare Trust PLC |
31 March 2018 |
No |
Full |
| Young & Co's Brewery PLC |
02 April 2018 |
No |
Limited |