| 1.02 | The [amount] impairment of [subsidiary] and [subsidiary] is disclosed without the recoverable amounts, the basis used or the units' own assumptions (group and parent company accounts) | Compliance gap | Medium | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 1.03 | [subsidiary] carries 61% of goodwill, but the note gives no basis, discount rate or fair-value inputs for it, and says it relies on value in use while the parent note relies on fair value | Compliance gap | Medium | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.04 | Revenue from the USA, which the report itself calls a quarter of group revenue, is not shown separately in the geographical analysis | Compliance gap | Medium | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 1.05 | The interest-rate sensitivity shows no profit effect from a 1% move in [reference rate], but leaves out the swaps the group carries at fair value through profit or loss | Compliance gap | Medium | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 6.01 | The climate targets table reports a rise in location-based Scope 1 and 2 emissions that the company's own emission tables show as a [n]% fall, and several other year-on-year changes do not reproduce | Compliance gap | Medium | Climate, sustainability and other statutory disclosures | Established |
| 1.06 | The operating costs note totals [n], not the [n] in the income statement: two adjusting-item lines differ from note 4 | Compliance gap | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 1.07 | Adjusted earnings per share is shown on the face of the income statement, where the standard allows it only in the notes | Compliance gap | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 1.08 | Financial instruments note counts warranty provisions as financial liabilities at amortised cost | Compliance gap | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 1.09 | Share option note: the exercise-price range cannot describe the options outstanding, and grant-date fair values are not given | Compliance gap | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 2.01 | The 2024 highest paid director figure of [amount] leaves out a director's [amount] gain on exercising share options, which the regulations count; on their measure it is at least [amount] (2024 report, and the 2024 comparative in the 2025 report) | Compliance gap | Low | Governance, the board's committees and directors' remuneration | Established |
| 3.01 | Key management pay note counts share awards as short-term employee benefits | Compliance gap | Low | Related parties | Established |
| 5.01 | Four returns of allotment for share-option exercises reached Companies House [n] to 74 days after the one-month period | Compliance gap | Low | Auditor's report, the parent company and the Companies House and FRC record | Established |
| 6.02 | The carbon-per-revenue measure, a climate target, is now divided by Organic revenue rather than Group revenue, which turns a fall into a rise, and the per-employee measure switched headcount basis without explanation | Compliance gap | Low | Climate, sustainability and other statutory disclosures | Interpretation |
| 1.10 | Financial instruments note calls the earn-out reversal finance income and the hedging gain interest income, while notes 5 and 9 put both in operating costs | Presentation | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 1.11 | Parent deferred tax note charges [amount] to equity; the parent statement of changes in equity shows [amount] | Presentation | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 2.02 | The audited directors' emoluments note says one director exercised options in 2025 and none in 2024; the Remuneration Committee report and the 2024 report say the opposite | Presentation | Low | Governance, the board's committees and directors' remuneration | Established |
| 2.03 | The governance statement says in one paragraph that it adopts the 2018 [name] Code and in the next that it has adopted the 2023 Code, and then tests independence against the 2018 Code | Presentation | Low | Governance, the board's committees and directors' remuneration | Established |
| 4.01 | The order-intake key performance indicator sets 2025 excluding a large one-off order (-[n]%) beside 2024 including it (+[n]%), without saying the bases differ | Presentation | Low | Strategic report, APMs and the Listing Rules | Established |
| 4.02 | The alternative performance measures note defines Adjusted earnings by four kinds of adjusting item, but note 4 also removes pension costs (2024) and a goodwill impairment and prior-year foreign taxes (2025) | Presentation | Low | Strategic report, APMs and the Listing Rules | Established |
| 4.03 | The 2024 Chief Financial Officer's report gives statutory operating profit and net finance costs that differ from the income statement | Presentation | Low | Strategic report, APMs and the Listing Rules | Established |
| 6.03 | The climate governance description says the Audit Committee reports on climate [wording masked], and also that it joins the quarterly reporting only from the start of 2026 | Presentation | Low | Climate, sustainability and other statutory disclosures | Established |
| 1.13 | The parent's 2025 impairments of [subsidiary] and [subsidiary]: a 'risk' basis just rejected for [subsidiary], and a sensitivity statement that cannot hold for an investment written down to recoverable amount | Question | Medium | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 4.04 | The going concern statement describes '[wording masked]' and tests a [n]% fall in orders, while the same report says 2026 orders are already running [n]% below 2025 | Question | Medium | Strategic report, APMs and the Listing Rules | Interpretation |
| 4.05 | Head office costs rose by [amount] (75%) and account for almost all of the fall in the adjusted operating margin, but the finance review attributes flat profit to the businesses' costs and does not mention them | Question | Medium | Strategic report, APMs and the Listing Rules | Interpretation |
| 1.15 | A [n] '[wording masked]' is charged in operating costs as an adjusting item, outside the tax charge | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.16 | Currency risk note repeats the 2024 sentence on options for 2025 and gives no position for 2026 | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.17 | [amount] of 'distributions received from [subsidiary]' is credited to the cost of the investment as a return of capital, not to the parent's profit | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.18 | The 2024 balance sheet shows all provisions as current although note [n] shows [amount] due after more than one year, and the 2025 report keeps that comparative (both years) | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 1.19 | Acquisition payables ([n]; 2024: [n]): are they measured at fair value, and if so at which level and on what inputs? | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.20 | Inventories note: the circumstances of the 2024 reversal of [amount] of write-downs are not given | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.21 | A [amount] 'retirement benefits obligation cost' charged to 2024 operating profit does not appear anywhere in the pension note | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.22 | The notes send readers to the directors' report for the group's capital management objectives, but that report states none | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.23 | Cash paid for property, plant and equipment exceeds the year's additions by [amount] | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 1.24 | Provisions note: no use or release of the opening warranty provision, and the 2023 balance left in accruals | Question | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Interpretation |
| 2.04 | The year-end options table drops [n] options at [amount] that the same report says were extended and exercised after the year end | Question | Low | Governance, the board's committees and directors' remuneration | Interpretation |
| 2.06 | The attendance table credits the Chair with 4/4 Remuneration Committee meetings in 2025, although he left that committee at the end of 2024 and the report lists three other members | Question | Low | Governance, the board's committees and directors' remuneration | Interpretation |
| 4.06 | The 2025 section 172 statement is the 2024 text carried forward with only page references updated, still says no change was made 'in 2024', and names no decision taken in 2025 | Question | Low | Strategic report, APMs and the Listing Rules | Interpretation |
| 4.07 | The segment assets in the results announcement differ from the audited report, although the market was told nothing had changed | Question | Low | Strategic report, APMs and the Listing Rules | Established |
| 5.02 | Shares bought for the reward scheme: the directors' report gives none of the particulars required when a company buys its own shares | Question | Low | Auditor's report, the parent company and the Companies House and FRC record | Interpretation |
| 5.03 | Who bought the shares for the reward scheme: the market was told the company acquired them, but no buy-back return is on the register | Question | Low | Auditor's report, the parent company and the Companies House and FRC record | Interpretation |
| 7.01 | Environment page: the 2025 energy-use bar is drawn below the [n] line while the table beside it gives [n] kWh | Drafting | Low | Climate, sustainability and other statutory disclosures | Established |
| 7.02 | Going concern statement reads 'the e Directors' in the directors' report and again in note 2 | Drafting | Low | Governance, the board's committees and directors' remuneration | Established |
| 7.03 | Auditor's report drafting slips: a climate page reference that lands on the wrong pages and a mislabelled performance materiality basis | Drafting | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 7.04 | Six drafting slips in the 2024 strategic report | Drafting | Low | Strategic report, APMs and the Listing Rules | Established |
| 7.05 | Drafting slips: period statements headed 'As at', a key audit matter pointing to the wrong note and standard, a stale committee badge and a misspelt shareholder | Drafting | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 7.06 | Group notes: wrong note cross-references, a garbled row label and superseded accounting terms (the label and terms repeated in the 2025 report) | Drafting | Low | Financial statements: IFRS, FRS 101 and the Companies Act accounts | Established |
| 7.07 | Note 5: registered office of the dormant [place] subsidiary not given (both years) | Drafting | Low | Auditor's report, the parent company and the Companies House and FRC record | Established |