| 2.01 | The 'relative importance of spend on pay' chart excludes the [amount] 2025 share buyback and says there were none | Compliance gap | Medium | Governance, the board's committees and directors' remuneration | Established |
| 2.02 | The table of awards granted in 2025 shows the Chief Executive's Restricted Share award at [n] shares ([amount]); the 2025 award was [n] shares | Compliance gap | Medium | Governance, the board's committees and directors' remuneration | Established |
| 4.01 | The 2025 Strategic Report no longer gives the number of employees of each sex | Compliance gap | Medium | Strategic report, APMs and the Listing Rules | Established |
| 1.01 | The lease disclosures do not give the total cash outflow for leases | Compliance gap | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.02 | [business unit] goodwill: the note gives the headroom and the margin fall that would remove it, but not the margin assumed | Compliance gap | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.03 | Right-of-use assets: the 2024 movement table has no 2023 comparative | Compliance gap | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 2.03 | The remuneration report's ten-year shareholder return graph no longer compares against a broad equity market index | Compliance gap | Low | Governance, the board's committees and directors' remuneration | Interpretation |
| 2.04 | The 2024 Directors' Report does not say how the votes on Employees' Share Trust shares are exercised, nor the percentage of share capital in each class | Compliance gap | Low | Governance, the board's committees and directors' remuneration | Established |
| 4.02 | The Directors' responsibility statement does not name the persons who make it or give their functions | Compliance gap | Low | Strategic report, APMs and the Listing Rules | Interpretation |
| 5.01 | Every return to Companies House for the 2025 share buyback was received after the 28-day limit | Compliance gap | Low | Auditor's report, the parent company and the Companies House and FRC record | Established |
| 5.03 | The Company's own accounts do not state its registered number or registered office address | Compliance gap | Low | Auditor's report, the parent company and the Companies House and FRC record | Established |
| 5.04 | Average employee numbers are given only as a single total, not by the categories the Companies Act requires | Compliance gap | Low | Auditor's report, the parent company and the Companies House and FRC record | Established |
| 5.05 | Most returns of share allotments reached Companies House after the one-month limit, in both years | Compliance gap | Low | Auditor's report, the parent company and the Companies House and FRC record | Established |
| 5.06 | The 2024 list of related undertakings gives no registered office address for the [place] holding company | Compliance gap | Low | Auditor's report, the parent company and the Companies House and FRC record | Established |
| 1.04 | Revenue by product: the 2024 column is reclassified for [product line] consumables but the 2023 column is not, and the amount moved is not given | Presentation | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 1.05 | The treasury share policy says the deficit on reissue goes to share premium, but the statements charge it to retained earnings | Presentation | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 2.05 | The Board's list of 2025 activities includes approving a [amount] bond issue that the notes show took place in 2024 | Presentation | Low | Governance, the board's committees and directors' remuneration | Established |
| 2.06 | The policy overview gives a bonus deferral rate and a PSP threshold vesting level that differ from the rest of the remuneration report | Presentation | Low | Governance, the board's committees and directors' remuneration | Established |
| 2.07 | The relative importance of spend on pay chart labels wages and salaries as 'Total Employee Costs' and shows attributable profit while the text says trading profit | Presentation | Low | Governance, the board's committees and directors' remuneration | Established |
| 2.08 | The 2025-27 PSP peer group is said to be the same as the 2024-26 group but lists [name], which the 2024-26 list does not | Presentation | Low | Governance, the board's committees and directors' remuneration | Established |
| 4.03 | The Financial review calls restructuring charges 'cash outflows' and so reports a fall in restructuring cash that did not happen | Presentation | Low | Strategic report, APMs and the Listing Rules | Established |
| 4.04 | The Financial review names the [amount] bond buy-back as a cause of the rise in net debt, when buying back debt reduced net debt | Presentation | Low | Strategic report, APMs and the Listing Rules | Established |
| 4.05 | The debt maturity chart shows the [amount] bond as [amount], so its bars add to [amount] less than the facilities stated beside it | Presentation | Low | Strategic report, APMs and the Listing Rules | Established |
| 4.06 | [business unit]: the 2024 commentary repeats the 2025 trading margin ([n]%, up [n]bps) instead of [n]%, up [n]bps | Presentation | Low | Strategic report, APMs and the Listing Rules | Established |
| 4.07 | [business unit] 2024 growth: the business unit review gives growth rates on a mixed basis that the alternative performance measure reconciliation does not support, and two different underlying growth figures | Presentation | Low | Strategic report, APMs and the Listing Rules | Established |
| 4.08 | The stated formula for the interim dividend (40% of the prior year's total) does not match the 2024 interim dividend | Presentation | Low | Strategic report, APMs and the Listing Rules | Established |
| 5.07 | Auditor's report gives two different percentages for the same group materiality, and neither matches the income statement | Presentation | Low | Auditor's report, the parent company and the Companies House and FRC record | Established |
| 6.01 | The 2024 climate resilience analysis names two different sets of climate scenarios and calls 2030 both short and medium term | Presentation | Low | Climate, sustainability and other statutory disclosures | Established |
| 1.06 | Note 1.2 says there are no critical judgements and no key estimates, while the auditor's report points to Note 1 for the inventory provision estimate | Question | Medium | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.09 | Largest intangible assets: [name] is carried at [amount] in both years although its remaining amortisation period fell from 3 years to 2 | Question | Medium | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.13 | The share-based payment note gives three numbers and none of the option movements or fair value information that IFRS 2 requires | Question | Medium | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 2.09 | Which Performance Share Plan grants can the new share-price multiplier enhance: 2027 and 2028 only, or every grant from 2027? | Question | Medium | Governance, the board's committees and directors' remuneration | Interpretation |
| 2.10 | Directors' Performance Share Plan interests add awards shown at maximum to awards restated to target in a single total | Question | Medium | Governance, the board's committees and directors' remuneration | Interpretation |
| 2.11 | The 2025 bonus trading-margin outcome depends on excluding a [amount] inventory charge, and the report does not say the Remuneration Committee considered it | Question | Medium | Governance, the board's committees and directors' remuneration | Interpretation |
| 1.14 | Pension note: the 2025 actuarial gain is put down to higher discount rates, but the disclosed UK rate did not change | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.15 | Note 18.4 says UK and US Plan defined benefit costs were nil, while Note 18.8 reports a settlement cost and a settlement credit on the US Plan | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.16 | Interest rate profile: the swapped euro bond is fixed rate in the 2024 report and the 2024 comparative but floating in 2025, and currency swaps change basis between the columns | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.17 | The tax note does not give the temporary differences on investments in subsidiaries for which no deferred tax liability is recognised | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.18 | The revenue note calls the rebate accrual a contract liability and in the same paragraph says no revenue came from contract liabilities | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.19 | 2024 accounts: the note on standards not yet effective does not mention IFRS 18 | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.20 | Segment note: the effect of moving corporate costs into segment profit is not given in the note | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.21 | Hedging instruments: the 2023 forward-contract row appears to include currency swaps that the note says are not hedge-accounted | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 2.12 | The Audit Committee report does not say when the audit was last tendered or what the retendering plans are | Question | Low | Governance, the board's committees and directors' remuneration | Interpretation |
| 2.13 | The share price appreciation shown for the Chief Executive's vested Restricted Share Plan tranche cannot be reproduced from the published award price | Question | Low | Governance, the board's committees and directors' remuneration | Interpretation |
| 2.14 | The Directors' Report gives an average buyback price of [amount] a share, but the shares and consideration it states imply [amount] | Question | Low | Governance, the board's committees and directors' remuneration | Established |
| 2.15 | The Chief Executive pay ratio, said to use Option A, excludes part-time UK employees | Question | Low | Governance, the board's committees and directors' remuneration | Interpretation |
| 2.16 | The Audit Committee report puts [product] provisions at [amount]; the provisions note says [amount] | Question | Low | Governance, the board's committees and directors' remuneration | Established |
| 2.17 | The Chief Executive's 2024 pension figure of [amount] cannot be reconciled with its footnote on the 2023 correction | Question | Low | Governance, the board's committees and directors' remuneration | Interpretation |
| 2.18 | The Chief Financial Officer's 2024 bonus is on twelve months' salary while his single figure salary runs only from his appointment on [date] | Question | Low | Governance, the board's committees and directors' remuneration | Interpretation |
| 3.01 | The Company shows nil guarantees for subsidiaries while describing bank, overdraft, pension and audit-exemption guarantees it has given | Question | Low | Related parties | Interpretation |
| 5.08 | Were the 2026 AGM resolutions and new articles sent to Companies House within 15 days? | Question | Low | Auditor's report, the parent company and the Companies House and FRC record | Interpretation |
| 5.09 | Auditor's report: the materiality percentages do not match the amounts used (parent company in both years; group in 2025) | Question | Low | Auditor's report, the parent company and the Companies House and FRC record | Interpretation |
| 6.02 | Waste to landfill: the objectives table now states an annual group-wide objective, while the climate pages keep a 2030 objective for 'strategic' manufacturing facilities with no scope or performance reported against it | Question | Low | Climate, sustainability and other statutory disclosures | Interpretation |
| 6.03 | Scope 3: the '60% reduction from 2021 baseline' compares 2025 data for all [n] categories with a 2021 baseline built from 8 categories; the report does not say whether the baseline was recalculated | Question | Low | Climate, sustainability and other statutory disclosures | Interpretation |
| 7.01 | Six drafting slips in the 2025 Strategic report's financial review, innovation and customer pages | Drafting | Low | Strategic report, APMs and the Listing Rules | Established |
| 7.02 | Labels and footnotes in the group statements: associate line, orphan footnote and a typo | Drafting | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 7.03 | Four drafting slips in the group notes on tax, property, receivables and net debt | Drafting | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 7.04 | Related undertakings list: [company] percentage contradicts its footnote, and a [place] address is left without a company | Drafting | Low | Auditor's report, the parent company and the Companies House and FRC record | Established |
| 7.05 | Buyback paragraph omits the aggregate nominal value and gives the percentage on issued capital excluding treasury shares, not called-up capital | Drafting | Low | Governance, the board's committees and directors' remuneration | Interpretation |
| 7.06 | Two places in the 2025 report misdate the 2025 AGM | Drafting | Low | Auditor's report, the parent company and the Companies House and FRC record | Established |
| 7.07 | The Financial review gives the wrong payment date for the 2024 interim dividend, and the 2025 report repeats it | Drafting | Low | Strategic report, APMs and the Listing Rules | Established |
| 7.08 | The internal control paragraph refers to 'those criteria' and '[wording masked]', which the Annual Report never identifies | Drafting | Low | Strategic report, APMs and the Listing Rules | Established |
| 7.09 | The political and economic risk card names an 'ESG Operating Committee' that appears nowhere else; every other page calls it the ESG Steering Committee | Drafting | Low | Climate, sustainability and other statutory disclosures | Established |
| 7.10 | Seven drafting slips in the 2024 risk report, viability statement, stakeholder pages and section 172 statement | Drafting | Low | Governance, the board's committees and directors' remuneration | Established |
| 7.11 | Four drafting slips in the 2024 committee reports: a misnamed Act, a misnamed audit regulator, net zero years and an engagement figure | Drafting | Low | Governance, the board's committees and directors' remuneration | Established |
| 7.12 | Board change dates differ across the 2024 governance and remuneration pages | Drafting | Low | Governance, the board's committees and directors' remuneration | Established |
| 7.13 | Drafting slips in the 2024 annual report on remuneration | Drafting | Low | Governance, the board's committees and directors' remuneration | Established |
| 7.14 | Drafting slips in the 2024 Directors' Report and responsibility statement | Drafting | Low | Governance, the board's committees and directors' remuneration | Established |
| 7.15 | Auditor's report: cross-references that land on the wrong pages or notes, a wrong committee name and typos (both years) | Drafting | Low | Auditor's report, the parent company and the Companies House and FRC record | Established |
| 7.16 | Pension notes: an unlabelled total, a narrow 'net interest' label and out-of-date wording on the US Plan and on UK inflation risk | Drafting | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 7.17 | Seven drafting slips in the Company notes, the non-IFRS section, shareholder information and the [overseas annual filing] cross-reference table | Drafting | Low | Strategic report, APMs and the Listing Rules | Established |
| 7.18 | The Financial review quotes 2023 underlying growth for [business unit] as [n]%; the business unit review gives [n]% | Drafting | Low | Strategic report, APMs and the Listing Rules | Established |
| 7.19 | Foreign exchange sensitivity: the [amount] borrowings effect is attributed to Euro term loans the group no longer had | Drafting | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 7.20 | The 2023 comparative fair value table places trade and other receivables in the hedging instruments column | Drafting | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 7.21 | Notes 19-21: wrong final dividend dates, a financing column called 'bank loans' that includes private placement notes, and a 2022 acquisition still called provisional | Drafting | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |