7.02 Going concern statement reads 'the e Directors' in the directors' report and again in note 2
UK Company C · an AIM-quoted scientific instruments group · Drafting slip
In brief
The going concern statement in the directors' report, repeated word for word in note 2, reads 'the e Directors'.
The evidence, as filed
Screenshot withheld to protect the company’s identity: Annual Report 2025, page 56; Annual Report 2025, page 70. 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 'the e Directors' on pages 56 and 70 | What the rule requires 'the Directors' |
Why it matters
None beyond presentation.
Exposure
Drafting only; no sanction.
Our workings
A typographical slip, repeated because note 2 reproduces the directors' report wording.
Management’s best defence, and our reply
The Company could say the slip is obvious to any reader and changes nothing. That is right as to impact, which is why it is a drafting slip only; it should still be corrected.
The fix
- Correct 'the e Directors' to 'the Directors' in both places.
Evidence relied on
| # | What it shows | Type | Where |
|---|---|---|---|
| 1 | Typographical slip in the directors' report going concern statement | Document | Annual Report 2025, page 56 |
| 2 | The same slip repeated in note 2 (going concern) | Document | Annual Report 2025, page 70 |
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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