7.01 Environment page: the 2025 energy-use bar is drawn below the [n] line while the table beside it gives [n] kWh
UK Company C · an AIM-quoted scientific instruments group · Drafting slip
In brief
The 'Global energy usage (kWh)' chart, scaled in millions with gridlines at [n] steps, draws the 2025 bar below the [n] line, while the table directly beneath gives [n] kWh for 2025. The 2024 bar sits above the [n] line, in line with the table's [n] kWh, so the chart shows a much larger fall in energy use than the reported figures.
The evidence, as filed
Screenshot withheld to protect the company’s identity: Annual Report 2025, page 31; Annual Report 2025, page 41. Their wording or layout could lead back to the company even with names and figures masked; the evidence list below records what each page shows.
What the report shows, and what the rule requires
| What the annual report shows | What the rule requires |
|---|---|
| What the annual report shows Chart: 2025 bar ends below the [n] gridline (axis in millions); table: [n] kWh for 2025 and [n] kWh for 2024 | What the rule requires The 2025 bar drawn at [n] kWh, just below the 2024 bar, as the table gives |
What we checked: The chart axis and both bars read on the page image against the table on the same page and the voluntary-reporting statement in the climate section
Why it matters
A reader looking at the chart sees a fall in energy use several times larger than the figures report.
Exposure
Drafting only; no reported figure affected.
Our workings
the chart's axis is labelled in millions with gridlines at 0, [n]; the 2025 bar ends below the [n] line and the 2024 bar above it. The table on the same page gives [n] kWh for 2025 and [n] kWh for 2024, and the climate section says the energy information is given voluntarily.
No reported figure is affected.
Management’s best defence, and our reply
The finance team would say the chart is an illustration and the exact figures are printed in the table directly beneath it, so no reader relying on the numbers is misled. That is right as to the figures, which is why this is listed only as a drafting slip; the chart should still be drawn from the same figures.
The fix
- [name] the 2025 bar from the table figure of [n] kWh (Scope 1 [n] kWh and Scope 2 [n] kWh as in Table 9).
Evidence relied on
| # | What it shows | Type | Where |
|---|---|---|---|
| 1 | Energy chart: axis in millions with gridlines at [n] steps; the 2025 bar ends below the [n] line, the 2024 bar above it | Document | Annual Report 2025, page 31 |
| 2 | Table: energy use [n] kWh in 2025 and [n] kWh in 2024 | Document | Annual Report 2025, page 31 |
| 3 | The energy and emissions information is given voluntarily | Document | Annual Report 2025, page 41 |
Prepared by Pramanex from the company’s published annual reports, without the company’s involvement, to show how an annual report review reads. The company is not named, and nothing on this page is a statement about any identifiable company. Observations are not an audit, review or other assurance engagement, and not legal advice. A regulator-style question is a question, not a conclusion.
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