| 1.02 | Diluted earnings per share for 2025 includes convertible-bond shares that the standard requires to be excluded, and no diluted figure is given for the discontinued operation | Compliance gap | Medium | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 1.12 | The audited going concern note says the assessment ran only to the end of [date], while the Strategic Report says [date] | Presentation | Medium | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 1.13 | The borrowings maturity table puts the [date] notes in the two-to-five-year column | Presentation | Medium | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 3.02 | The Financial Review gives pro-forma profit before tax and earnings per share under the statutory names, without the audited figures beside them | Presentation | Medium | Strategic report, APMs and the Listing Rules | Established |
| 3.03 | Two different 2024 net debt figures: [amount] in the going concern statement, [amount] in the Finance Review, with no label on the basis | Presentation | Medium | Strategic report, APMs and the Listing Rules | Established |
| 3.04 | 'Underlying cash flow' is defined four different ways and the label is used for two figures [amount] apart | Presentation | Medium | Strategic report, APMs and the Listing Rules | Established |
| 1.03 | The 2025 net book value of each class of intangible assets does not follow from the cost and amortisation in the same note | Compliance gap | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 1.04 | The notes do not say what caused the 2025 impairment losses of [amount] on property, plant and equipment and intangible assets | Compliance gap | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.05 | The 2025 inventory write-down charged to the income statement is not given, although the provision rose from [amount] to [amount] | Compliance gap | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.06 | The level 3 fair value reconciliation closes at [amount] but the level 3 column of the hierarchy table totals [amount], and the note says nothing moved out of level 3 | Compliance gap | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 1.07 | The lessor note labels the undiscounted lease payments as the net investment, groups years three to five together, and the related-party note's lease income and receipts do not roll the balance | Compliance gap | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 1.08 | Adjusted loss per share is worked on two different share counts, and the Financial Review prints a third set of figures | Compliance gap | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 1.09 | The segment note names three customers above 10% of revenue but gives only two segment totals, not the revenue from each customer | Compliance gap | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 1.10 | The geographical revenue table does not say how revenue is attributed to countries, in either year | Compliance gap | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 1.11 | The discontinued-operations note gives the net operating, investing and financing cash flows of [former subsidiary] for 2024 only, with no 2023 comparative | Compliance gap | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 2.01 | The table of holding notifications received after the year end lists two of the ten notifications made in that period | Compliance gap | Low | Governance, the board's committees and directors' remuneration | Interpretation |
| 2.02 | The directors' report says no qualifying third-party indemnity was in force, in the same paragraph that describes [wording masked] | Compliance gap | Low | Governance, the board's committees and directors' remuneration | Interpretation |
| 2.03 | The relative importance of spend on pay table gives each year's figures but not the difference between the years (both years) | Compliance gap | Low | Governance, the board's committees and directors' remuneration | Established |
| 2.04 | Neither report gives the unexpired term of the service contracts of the directors proposed for re-election | Compliance gap | Low | Governance, the board's committees and directors' remuneration | Established |
| 2.05 | 2024 People Committee attendance table leaves out the former Chair, a member until [date] | Compliance gap | Low | Governance, the board's committees and directors' remuneration | Established |
| 3.01 | The Strategic Report gives the senior-manager and employee gender split only as percentages, not the numbers of persons the Act requires | Compliance gap | Low | Strategic report, APMs and the Listing Rules | Established |
| 4.01 | The statements of capital filed at Companies House show about [n] fewer shares than the Annual Reports and the voting-rights announcements | Compliance gap | Low | Auditor's report, the parent company and the Companies House and FRC record | Established |
| 1.14 | The 2024 comparative split of discontinued adjusting items does not add up to its own total | Presentation | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 1.15 | The Joint Share Ownership Scheme closing weighted average exercise price of [amount] cannot be reached from the [amount] opening price and the [amount] exercises | Presentation | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 1.16 | Two Company notes give different figures for the expected credit loss provision brought forward on amounts due from subsidiaries | Presentation | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 2.06 | The remuneration report states the Executive Directors' salaries from [date] and also says those salaries have not been decided | Presentation | Low | Governance, the board's committees and directors' remuneration | Established |
| 2.07 | The Directors' Report still describes the 2026 senior notes as outstanding, at a balance its own figures do not produce, although they were repaid on [date] | Presentation | Low | Governance, the board's committees and directors' remuneration | Established |
| 2.08 | Non-executive fee changes are shown as [n]% for every director, although the footnote says they are based on total fees paid and one director's total fees fell | Presentation | Low | Governance, the board's committees and directors' remuneration | Interpretation |
| 3.05 | The five-year plan behind the viability statement was approved in [date] according to one section and in [date] according to another | Presentation | Low | Strategic report, APMs and the Listing Rules | Interpretation |
| 3.06 | The adjusted EBITDA KPI is said to exclude 'non-recurring' items, but the items it excludes recur every year | Presentation | Low | Strategic report, APMs and the Listing Rules | Established |
| 3.07 | 'Fees invoiced' includes [amount] of automation fees that its own definition leaves out, and it has no reconciliation to revenue | Presentation | Low | Strategic report, APMs and the Listing Rules | Established |
| 5.01 | The Five-Year Summary gives 2024 Scope 1 and market-based Scope 2 emissions that differ from the assured 2024 figures, in both years' reports | Presentation | Low | Climate, sustainability and other statutory disclosures | Established |
| 1.17 | The [investee] fundraising is disclosed as a material event with neither an estimate of its effect nor a statement that an estimate cannot be made | Question | Medium | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.20 | Neither report says whether borrowing costs are capitalised on [facility] equipment and software under construction, and the 2024 policy wording on qualifying assets has been deleted | Question | Medium | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 2.10 | The annual bonus outturns for 'Group EBITDA' and cash-flow improvement do not match the figures reported in the Financial review, and the basis is not explained | Question | Medium | Governance, the board's committees and directors' remuneration | Interpretation |
| 2.11 | The Chief Executive's 2024 performance share award is shown at [amount] this year against [amount] last year, and this year's report no longer explains the enhanced multiplier behind its size | Question | Medium | Governance, the board's committees and directors' remuneration | Interpretation |
| 1.22 | The 2024 revenue from major customers in [segment] is [n] in this report but [n] in the 2024 report | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.23 | The two named sources of 2025 commercial income account for only 66% of it | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.24 | The 2024 comparatives in the facilities table are [amount] lower than the 2024 report printed, with no explanation of the change | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 1.26 | Revenue said to come from opening contract liabilities exceeds what the movement table allows once the [customer] Letter of Credit revenue is taken out | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.27 | Fair value and pricing inputs are given only for the Performance Share Plan, not for the other share options and awards granted in the year | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.28 | Non-current assets by geography leave out goodwill, which IFRS 8 does not list among the assets that may be excluded | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.29 | Tax credited to other comprehensive income is about half of the loss on equity investments, and in 2024 a loss carried a tax charge | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.30 | The share-based payment add-back in the cash flow reconciliation is the total charge for 2025 but only the equity-settled charge for 2024 | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 1.32 | The deferred tax movement table and the tax charge note give different deferred tax credits to profit or loss and opposite signs for the tax-rate effect | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.33 | On what basis was the rescheduled [investee] loan treated as low credit risk with only 12-month expected losses? | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.34 | The 2024 foreign exchange sensitivity gives a [amount] gain for a 10% appreciation but only a [amount] loss for a 10% depreciation | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 2.13 | The Chief Executive's 2025 performance share award equals 581% of salary at the stated grant price, not the [n]% the report states | Question | Low | Governance, the board's committees and directors' remuneration | Interpretation |
| 2.14 | The chief executive pay ratio is labelled 'Option B' but uses the median of [n] employees at each percentile, not the three best-equivalent employees the Regulations describe | Question | Low | Governance, the board's committees and directors' remuneration | Interpretation |
| 2.15 | The Corporate Governance Statement says it [wording masked], a paragraph later, calls itself a separate statement with its own approval and signature | Question | Low | Governance, the board's committees and directors' remuneration | Interpretation |
| 2.16 | Why does the Board treat a director of [n] years' service, linked to a 10% shareholder, as independent (both years)? | Question | Low | Governance, the board's committees and directors' remuneration | Interpretation |
| 2.17 | The significant-shareholder tables leave out holders the company had been told of, and show a derivatives position as shares | Question | Low | Governance, the board's committees and directors' remuneration | Interpretation |
| 2.18 | The Audit Committee's significant issues leave out the auditor's key audit matter on promotional allowances, and name goodwill impairment as a focus without a row | Question | Low | Governance, the board's committees and directors' remuneration | Interpretation |
| 2.19 | The former Chair's [amount] office support allowance is not in the single-figure table, which shows no taxable benefits for him | Question | Low | Governance, the board's committees and directors' remuneration | Interpretation |
| 2.20 | The Chief Executive's 2023 total pay is [amount] in the single-figure table but [amount] in the ten-year and pay ratio tables | Question | Low | Governance, the board's committees and directors' remuneration | Interpretation |
| 3.08 | The finance cost explanation cites [amount] 'redeemed during the period', a figure the listed redemptions do not give | Question | Low | Strategic report, APMs and the Listing Rules | Interpretation |
| 3.09 | [place] is a 'shared' site earning service revenue in the [segment] review but a 'sole customer site' held as a finance lease in the [former subsidiary] review | Question | Low | Strategic report, APMs and the Listing Rules | Interpretation |
| 3.10 | Board diversity statement: the senior-position target is reported as not met, but the reasons are not stated | Question | Low | Strategic report, APMs and the Listing Rules | Interpretation |
| 5.02 | Market-based Scope 2 emissions are marked as assured, but the assurance provider's list of assured items has an empty line where that item stood last year | Question | Low | Climate, sustainability and other statutory disclosures | Interpretation |
| 6.01 | 'Group adjusted revenue' carries the APM symbol in the KPIs and Financial Review but is not one of the measures the APM section lists, and the Financial Review calls the same figure 'revenue' | Drafting | Low | Strategic report, APMs and the Listing Rules | Established |
| 6.02 | Going concern and viability statements: a wrong maturity month, an incomplete maturity-year list and two wording slips | Drafting | Low | Strategic report, APMs and the Listing Rules | Established |
| 6.03 | Directors' Report slips: two Listing Rule references mislabelled, a shareholder's percentage and name not as notified, and a stale sentence on [former subsidiary] | Drafting | Low | Governance, the board's committees and directors' remuneration | Established |
| 6.04 | Revenue note: the UK share of 2025 revenue is printed as [n]%, the 2024 figure, which the 2025 table amounts do not give | Drafting | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 6.05 | Labels and wording slips in the notes on assets, leases, associates and borrowings | Drafting | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 6.06 | The pro-forma income statement footnote calls [amount] 'depreciation and amortisation', a figure that includes [amount] of impairment | Drafting | Low | Strategic report, APMs and the Listing Rules | Established |
| 6.07 | Directors' report: the responsibility statement describes all the financial statements as prepared under UK-adopted IFRS, and the Listing Rules index cites the wrong rule for two items | Drafting | Low | Governance, the board's committees and directors' remuneration | Established |
| 6.08 | Highlights, Business in Focus and Financial Review: typing, label and wording slips | Drafting | Low | Strategic report, APMs and the Listing Rules | Established |
| 6.09 | The high-risk supplier social-audit KPI is labelled as a share of suppliers but is calculated as a share of spend | Drafting | Low | Climate, sustainability and other statutory disclosures | Established |
| 6.10 | Sustainability, climate and risk pages: a misspelt material topic, a grammatical slip, a copied heading and missing spaces | Drafting | Low | Climate, sustainability and other statutory disclosures | Established |
| 6.11 | Governance section: eight wording slips, including a director's role given two ways and a [name] box that misses a post-year appointment | Drafting | Low | Governance, the board's committees and directors' remuneration | Established |
| 6.12 | Drafting slips in the Audit Committee and remuneration reports | Drafting | Low | Governance, the board's committees and directors' remuneration | Established |
| 6.13 | The auditor's report gives two different 2024 materiality percentages, and dates the loss of control of [former subsidiary] a day later than the accounts | Drafting | Low | Auditor's report, the parent company and the Companies House and FRC record | Established |
| 6.14 | Drafting slips in Notes 1.4 to 2.8: a rolled-forward tax-rate date, wrong words, a wrong note reference, stray markers and labels | Drafting | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 6.15 | Drafting slips in the financial instruments, share scheme and related undertakings notes | Drafting | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 6.16 | Drafting slips in the Company statements, the assurance report and the glossary | Drafting | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 6.17 | [segment] year-end employee engagement score is [n] in the KPIs but [n] in the people narrative | Drafting | Low | Climate, sustainability and other statutory disclosures | Established |
| 6.18 | 2024 basis of reporting says the Company Code training completion rate was disclosed; no rate is given in the 2024 report | Drafting | Low | Climate, sustainability and other statutory disclosures | Established |
| 6.19 | Employee-costs footnote calls the 2023 cash-settled share-based payment charge of [amount] a 'net release' | Drafting | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 6.20 | Four labels in the notes do not match the figures they head | Drafting | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 6.21 | The 2024 report dates the IAS 1 classification amendment [date] and lists it as already adopted; the 2025 report dates it [date] and adopts it then | Drafting | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |