UK taxonomy example

See README sheet for explanation of XBRL tagging data and use of the consolidation dimension

CCCCC GROUP LIMITED

The directors present their report together with the audited financialstatements of the Group for the year ended 31 December 2009.

Principal activity and business review

The Group's principal activity continues to be that of worldwide sales of widgets.

The Directors are pleased to once again report record sales for 2009,continuing the trend of improved sales year on year. Group sales increased by23% to £444.2m in 2009 (2008: £359.7m) as the Group continued to expand itssales activities through its network of 15 offices in 12 countries. At theyear end the group had shareholders funds of £11.5m (2008: £5.9m) of which£10.5m (2008: £4.9m) were distributable reserves.

With margins squeezed due to the economic conditions, EBIT decreased to £5.6m(2008: £7.1 m) and operating profit decreased to £4.2m (2008: £6.8m) but theresults are solid and underline the importance of product and geographicbalance in difficult times. As has been widely publicised, 2009 was one ofthe most difficult years in recent history with companies all over the worldreducing inventories to try and keep ahead of the predicted recession, Thisresulted in tighter margins as customers in certain destinations either ceasedto exist or declined to accept contracted goods. Fortunately CCCCC have apolicy of protecting debts across the world through the banking system and theeffect was manageable. Given the catastrophic way some markets performed duringthe year, these are truly exceptional results and reinforce the value of aspread of activities across the globe.

The growth in products outside of the Group's core business of big widgets hascontinued in the year with little widgets all making growing contributions toGroup sales and profits. The geographic emphasis has continued too, withexpansion in almost all of the Group's 15 offices worldwide.

CCCCC Associate exceeded expectations and posted its best ever results as customersbegan to move towards more economy products.

Future Prospects

Whilst the sharp fall in interest rates and difficult trading conditions hasslowed down the rapid expansion seen since 2005, the Group continues to recordsolid sales growth. The first quarter of 2010 showed results ahead of the sameperiod last year and the Group is well placed to continue reporting healthyprofits for the coming year as manufacturers begin to rebuild inventory levels.

Business Risk

The Company has always actively managed its risks and this has enabled it todeliver continued growth in terms of products, geography and profitability. Thekeyword of the Company is "balance" and this is evident within the geographicareas it operates, the currencies it trades in, and the products sold.

Company Number: 12346789

Technical risk

There is always a risk that suppliers fail the ever increasing technicalrequirements enforced by customers. The Company manages this risk through theemployment of highly dedicated, qualified and experienced teams of technicalpersonnel, who ensure that all requirements are complied with prior toshipment.

Currency risk

Traders minimise the currency risk by matching the buying and selling offoreign currency. Where there is a currency exposure on a certain deal, usingthe projected receipt dates, the traders secure the exchange value.

Trade Barriers

The market place for widgets is often affected by quota systems, such as licencingand tariffs. The company is actively involved in lobbying and industryrepresentation to minimise the risk. Again, experience and knowledge is the keyto managing this risk.

Financial risk management objectives and policies

The Group finances its operations through a mixture of retained profits, andwhere necessary to fund expansion or capital expenditure programmes, throughbank borrowings. The management objectives are to:

retain sufficient liquid funds to enable it to meet its day to day objectivesas they fall due whilst maximising returns on surplus funds.

minimise the Group's exposure to fluctuating interest rates when seeking newborrowings; and

match the repayment schedule of any external borrowings or overdraft with the

expected future cash flows expected to arise from the Group's trading

activities.

Key performance indicators

The key financial and other performance indicators during the year wereconsidered to be:

Turnover (£'000)Operating profit before exceptional items and associate (£'000)Return on shareholders fundsCustomer service satisfaction rating

Directors

The directors who served the Company during the year were as follows:

A B Watt

D E Barr

S T Gates

Directors' responsibilities

The directors are responsible for preparing the Annual Report and the financial

statements in accordance with applicable law and regulations

Company law requires the directors to prepare the group and parent company financialstatements for each financial year. Under that law the directors have electedto prepare financial statements in accordance with United Kingdom GenerallyAccepted Accounting Practice (United Kingdom Accounting Standards andapplicable law). Under company law the directors must not approve thefinancial statements unless they are satisfied that they give a true and fairview of the state of affairs of:

the company and of the profit or loss of the company for that period. Inpreparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently

make judgments and estimates that are reasonable and prudent

state whether applicable UK Accounting Standards have been followed, subject toany material departures disclosed and explained ill the financial statements

prepare the financial statements on the going concern basis unless it isinappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records thatdisclose with reasonable accuracy at any time the financial position of the group andcompany and enable them to ensure that the financial statements comply with theCompanies Act 2006 They are also responsible for safeguarding the assets of thecompany and hence for taking reasonable steps for the prevention and detectionof fraud and other irregularities

The directors are responsible for the maintenance and integrity of thecorporate and financial information included on the company's websiteLegislation in the United Kingdom governing the preparation and dissemination offinancial statements may differ from legislation in other jurisdictions

In so far as the directors are aware

there is no relevant audit information of which the company's auditors areunaware, and

the directors have taken all steps that they ought to have taken to makethemselves aware of any relevant audit information and to establish that theauditors are aware of that information

Political and charitable contributions

Employment of disabled persons

The Group recognises its responsibilities towards disabled persons and givesfull and fair consideration to applicants in positions suited to their ownparticular abilities where appropriate openings exist. Where employees becomedisabled in the course of their employment, every effort is made to providethem with continuing employment.

Employee involvement

Management has a policy of providing employees with information about theGroup. Regular meetings are held between management and employees to allow a

There were £nil contributions to political or charitable organisations.

free flow of information and ideas.

Auditor

A resolution in accordance with section 485 of the Companies Act 2006 for there-appointment of PQR LLP as auditors of the company is to beproposed at the forthcoming Annual General Meeting.

Signed by order of the directors

S T GatesDirector

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OFCCCCC GROUP LIMITEDYEAR ENDED 31 DECEMBER 2009

We have audited the group and parent company financial statements of CCCCC GroupLimited for the year ended 31 December 2009 which comprise the consolidatedprofit and loss account, the consolidated and parent company balance sheets,the consolidated cash flow statement, the statement of group recognised gainsand losses, the accounting policies and the related notes. The financialreporting framework that has been applied in their preparation is applicablelaw and United Kingdom Accounting Standards (United Kingdom Generally AcceptedAccounting Practice).

This report is made solely to the company's members, as a body, in accordanceWith Sections 495 and 496 of the Companies Act 2006 Our audit work has beenundertaken so that we might state to the company's members those matters we arerequired to state to them in an auditor's report and for no other purpose Tothe fullest extent permitted by law, we do not accept or assume responsibilityto anyone other than the company and the company's members as a body, for ouraudit work, for this report, or for the opinions we have formed.

Respective responsibilities of directors and auditors

As explained more fully in the Directors' Responsibilities Statement, thedirectors are responsible for the preparation of the financial statements andfor being satisfied that they give a true and fair view Our responsibility isto audit the financial statements in accordance with applicable law andInternational Standards on Auditing (UK and Ireland) Those standards require usto comply With the Auditing Practices Board's (APB's) Ethical Standards forAuditors.

Scope of the audit of the financial statements

A description of the scope of an audit of financial statements is provided onthe APB's web site at www.frc.org.uk/apb/scope/UKNP.

Opinion on financial statements

In our opinion the financial statements

give a true and fair view of the group's and parent company's state of affairsas at 31 December 2009 and of the group's profit and cash flows for the yearthen ended,

have been properly prepared in accordance with United Kingdom Generally

Approved by directors on 28th March 2010

Accepted Accounting Practice, and

have been prepared in accordance with the requirements of the Companies Act 2006

Opinion on other matter prescribed by the Companies Act 2006

In our opinion the information given in the Directors' Report for the financialyear for which the financial statements are prepared is consistent with thefinancial statements.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where theCompanies Act 2006 requires us to report to you if, in our opinion

adequate accounting records have not been kept, or returns adequate for ouraudit have not been received from branches visited by us; or

the financial statements are not in agreement with the accounting records orreturns; or

certain disclosures of directors' remuneration specified by law are not made;or

we have not received all the information and explanations we require for ouraudit

Y SmithSenior Statutory Auditor

Statutory Auditor, Chartered Accountants

28th March 2010

CCCCC GROUP LIMITED CONSOLIDATED PROFIT AND LOSS ACCOUNT YEAR ENDED 31 DECEMBER 2009

Note

Turnover 2

Cost of sales Gross profit Administrative expenses Selling and distribution costs

Other operating income Operating profit 3Exceptional profit on disposal 4

Interest receivable Interest payable and similar charges 7

Profit on ordinary activities before taxation

Taxation on profit on ordinary activities 8Profit for the financial year

for and on behalf of PQR LLP

Share of operating profit in associate

Share of interest payable in associate

All of the activities of the Group are classed as continuing.

CCCCC GROUP LIMITED CONSOLIDATED STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES YEAR ENDED 31 DECEMBER 2009

Profit for the financial year attributable to shareholders

Exchange differences Total recognised gains and losses for the year

CCCCC GROUP LIMITED CONSOLIDATED BALANCE SHEET

Note

Fixed assets

Intangible assets 10

Tangible assets 11

Investments in associate 12

Current assets Stocks 13Debtors 14

Cash at bank and in hand

Creditors: amounts falling due within one year 15

Net current assets

Total assets less current liabilities

Creditors: amounts falling due after more than one year 16

Capital and reservesCalled up share capital 18

Share based payment reserve 19

Profit and loss account 19

Shareholders' funds 20

The financial statements were approved by the directors and authorised for

S T GatesDirector

CCCCC GROUP LIMITED COMPANY BALANCE SHEET

AS AT 31 DECEMBER 2009

issue on 28 March 2010 and are issued on their behalf by:

Note

Fixed assets Investments 12

Creditors: amounts falling due within one year 15

Net current liabilities Total assets less current liabilities

Creditors: amounts falling due after more than one year 16

Net assets Capital and reservesCalled up share capital 18Share based payment reserve 19

Profit and loss account 19

20

The financial statements were approved by the directors and authorised for

S T GatesDirector

CCCCC GROUP LIMITED CONSOLIDATED CASH FLOW STATEMENT YEAR ENDED 31 DECEMBER 2009

Note

Net cash inflow/(outflow) from operating activities 21

Returns on investments and servicing of financeInterest received

Interest paid

Net cash outflow from returns on investments and servicing of finance Taxation paid Capital expenditure Payments to acquire tangible fixed assets

Net cash inflow/(outflow) from capital expenditure Net cash inflow/(outflow) before financing

Financing Inception of bank loan

Repayment of vendor loan notes Net cash (outflow)/inflow from financing

Increase in cash 21

AS AT 31 DECEMBER 2009

Shareholders' funds

issue on 28 March 2010 and are issued on their behalf by:

Receipts from sale of tangible fixed assets

CCCCC GROUP LIMITEDNOTES TO THE FINANCIAL STATEMENTSYEAR ENDED 31 DECEMBER 2009

1 Accounting policies

Basis of accounting

The financial statements have been prepared under the historical costconvention, in accordance with applicable accounting standards.

Basis of consolidation

The consolidated financial statements include the results of CCCCC GroupLimited and its subsidiary undertakings for the year ended 31 December 2009 using

exemption under S230 of the Companies Act 1985 from presenting its own profitand loss account.

Associates

An entity is treated as an associate where the Group holds more than 20% butless than 50% of the issued share capital of the company.

The Group's interest in associates is accounted for using the gross equitymethod of accounting. The consolidated profit and loss account includes theGroup's share of the operating results, interest, pre taxation results andattributable taxation of such undertakings based on audited financialstatements for the year. In the consolidated balance sheet the interests inassociates are shown as the Group's share of the net assets, exclusive of anygoodwill.

Share based payments

The share option programme allows Group employees to acquire shares of theCompany. The fair value of options granted is recognised as an employee expensewith a corresponding increase in equity. The fair value is measured at grantdate and spread over the period during which the employees becomeunconditionally entitled to the options. The fair value of the options grantedis measured using a Black-Scholes model, taking into account the terms andconditions upon which the options were granted. The amount recognised as anexpense is adjusted to reflect the actual number of share options that vestexcept where forfeiture is only due to share prices not achieving the thresholdfor vesting.

Turnover

Turnover comprises the invoiced value of goods and services supplied by thecompany and the Group, exclusive of Value Added Tax and trade discounts. Intragroup turnover is eliminated on consolidation. Revenue is recognised when thesignificant risks and rewards of ownership of the goods have been transferredto the customer, which is usually upon shipment, or in line with the termsagreed with individual customers and when the amount of income and costs can bemeasured reliably.

Intangible assets

Goodwill arising on the acquisition of business representing any excess of thefair value of the consideration given over the fair value of the identifiableassets and liabilities acquired is capitalised and written off on a straight

the acquisition method of accounting. The company has taken advantage of the

line basis over its useful economic life which is twenty years. An impairmentcharge is recognised for any amount by which the carrying value of goodwillexceeds its recoverable amount. Any such impairment losses are recognised.

Tangible fixed assets and depreciation

The cost of tangible fixed assets is their purchase price, together with anyincidental costs of acquisition.

Depreciation is calculated so as to write off the cost of an asset, less itsestimated residual value, over the useful economic life of that asset asfollows:

Freehold land nilFreehold property 2% per annum straight lineOffice equipment and plant 15 - 25% per annum reducing balanceMotor vehicles 25% per annum reducing balanceComputer equipment 33.3% per annum straight line

The profit on disposal of fixed assets is recognised upon final completion ofthe sales contract.

Investments

The investment in subsidiary undertakings are stated as cost less anydiminution in value. The company acquired the shares of the subsidiaryundertaking for a cash consideration and a share for share exchangetransaction. The cost is the consideration paid plus the nominal value ofshares issued on exchange plus various debt instruments issued at fair value.

Stocks

Stocks on the balance sheet includes goods for resale (inventory) and goods intransit.

Goods for resale represents stock held for which there is no imminent sale to acustomer. Goods in transit are products travelling to a known customer butwhere title has not yet passed due to the non fulfilment of sales terms.

Stocks are valued at the lower of cost and net realisable value after makingdue allowance for obsolete and Slow-moving stocks. Cost is based on the cost ofpurchase on a first in first out basis. Net realisable value is based onestimated selling price less additional costs to completion and disposal.

Operating lease agreements

All current leases qualify as operating leases. Their annual rentals arecharged to the profit and loss account on a straight-line basis over the termof the lease.

Reverse premiums and similar incentives received to enter into operating leaseagreements are released to the profit and loss account over the period to thedate on which the rent is first expected to be adjusted to the prevailingmarket rate.

Pension costs

Contributions to the Group's defined contribution pension scheme are charged tothe profit and loss account in the year in which they become payable.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that haveoriginated but not reversed at the balance sheet date, where transactions orevents that result in an obligation to pay more or a right to pay less tax inthe future have occurred by the balance sheet date with certain limitedexceptions.

Deferred tax is calculated on an undiscounted basis at the tax rates that areexpected to apply in the periods in which the timing differences are expectedto reverse, based on tax rates and laws enacted or substantively enacted at thebalance sheet date.

Deferred tax assets are recognised to the extent that it is probable thattaxable profits will be available against which deductible temporarydifferences can be utilised.

Foreign currencies

Transactions in foreign currencies are recorded using the rate of exchangeruling at the date of the transaction. Monetary assets and liabilitiesdenominated in foreign currencies are translated using the rate of exchangeruling at the balance sheet date except where they are covered by forwardcontracts when the forward rate is used. Any gains or losses on translation areincluded in the profit and loss account.

The financial statements of overseas subsidiary undertakings are translated atthe rate of exchange ruling. at the balance sheet date. The exchange differencearising on the retranslation of opening net assets is taken directly toreserves. All other translation differences are taken to the profit and lossaccount.

Financial Instruments

Financial instruments are classified and accounted for, according to thesubstance of the contractual arrangement, as either financial assets, financialliabilities or equity instruments. An equity instrument is any contract thatevidences a residual interest in the assets of the company after deducting allof it's liabilities.

2 Turnover

The turnover and profit before tax are attributable to the one principalactivity of the Group.

The directors consider that it would be commercially prejudicial to disclosethe analysis of turnover by geographical location and profit before tax of thedifferent classes of business.

3 Operating profit

Operating profit is stated after charging:

Amortisation of goodwillDepreciation of fixed assets Foreign exchange differences Operating leases costs - land and buildings Audit services

Statutory audit of parent company and consolidation

Audit of subsidiary companies

Non-audit servicesTax compliance servicesStatutory accounts compliance services

4 Exceptional profit

Exceptional profit relates to the profit on disposal of the group's land andbuildings.

5 Particulars of employees

The average monthly number of employees, including directors, during the yearwas as follows:

Trading and salesDistributionAdministration

Technical

The aggregate payroll costs of the above were:

Wages and salariesSocial security costsOther pension costs

Share option charge

6 Directors' emoluments

The directors' aggregate emoluments in respect of qualifying servicesfrom the Group were:

Emoluments receivable

Company contributions to money purchase pension schemes

The above amounts for directors emoluments include the following in respect ofthe highest paid director:

Emoluments receivable

Company contributions to money purchase pension schemes

Contributions were made to money purchase pension schemes on behalf of six(2008: six) directors.

7 Interest payable and similar charges

Interest payable on bank borrowingsInterest on vendor loan notes

Interest on shares classed as financial liabilities

8 Taxation on profit on ordinary activities

(a) Analysis of charge in the year

Current tax: UK corporation tax Adjustment in respect of prior yearsOverseas taxation

Share of associate tax

Deferred tax:

Origination and reversal of timing differences (note 17)Tax on profit on ordinary activities

(b) Factors affecting tax charge for the year

The tax assessed on the profit on ordinary activities for the year is different

differences are explained below:

Profit on ordinary activities before taxation

Profit on ordinary activities multiplied by the expected rate of corporation tax

Effects of: Expenses not deductible for tax purposes Capital allowances in excess of depreciation Other timing differences Non qualifying disposal Adjustment in respect of prior years Rate adjustments relating to overseas results

Double taxation relief

(c) Factors affecting future tax charges There are no factors that will affect the future tax charge.

9 Profit/(loss) attributable to members of the parent company

10 Intangible assets

from the expected rate of corporation tax in the UK of 28% (2008: 28.5%). The

The loss dealt with in the accounts of the parent company was £180,000 (2008:

Profit of £9,618,000).

Group Cost

At 1 January 2009 and 31 December 2009Amortisation At 1 January 2009

At 31 December 2009

At 31 December 2009

At 31 December 2008

11 Tangible assets Group

Cost or valuation At 1 January 2009Additions Disposals

Exchange adjustment

At 31 December 2009Depreciation At 1 January 2009Charge for the year On disposals

Exchange adjustment

At 31 December 2009Net book value

At 31 December 2009

At 31 December 2008

in the year generating an exceptional profit.

12 Fixed asset investments

Group - interest in associated company

At 1 January 2009

Share of profit after taxation and interest for the year

At 31 December 2009

The Group holds more than 20% of the share capital of CCCCC Associate Limitedwhich is incorporated in England and Wales. The Group's share of CCCCCAssociate limited is as follows:

Share of turnover

Share of profit before taxShare of taxation Share of profit after taxation

Charge tor the year

Net book value

As disclosed in note 4, the Group's interest in land and building was disposed

Due within one year

Due after more than one year

The directors consider that to give full particulars of all group undertakingswould lead to a statement of excessive length. The following informationrelates to those group undertakings whose results or financial position, in theopinion of the directors, principally affected the figures of the group.

Cost and net book value at 1 January 2009

Addition (Share based payment charge)

Cost and net book value at 31 December 2009

The addition in the current year relates to the adjustment in respect of theshare based payment charge.

The subsidiary companies, their principal activities and their countries ofincorporation or registration are as follows:

Nature of

business

Name

CCCCC Limited Widget tradingCCCCC BV Widget tradingCCCCC Inc Widget tradingCCCCC AB Widget tradingCCCCC Brazil Widget trading

The associated company, its principal activity and its country of incorporationor registration is as follows:

CCCCC Associate Limited Widget trading

13 Stocks

Group 2009£000

Goods for resale 11,482

Goods in transit 25,073

36,555

Share of assetsFixed assets

Current assets

Share of liabilities

Share of net assets

Company - shares in group undertaking

14 Debtors Group 2009£000

Trade debtors 22,190Deferred tax asset (note 17) 762Other debtors 1,038

413

24,403

All amounts shown under debtors fall due for payment within one year.

15. Creditors: amounts falling due within one year Group 2009£000

Bank loans 11,439Bank overdraft 10,857Trade creditors 25,393Corporation tax 360Amounts owed to subsidiary undertakingsTaxation and social security 254

Other creditors 6,987

55,290

Bank overdrafts of subsidiaries in Holland and the USA are secured on the tradedebtors and stock of the individual companies. The facilities of CCCCC BV arealso secured with a cross corporate guarantee provided by CCCCC Group Limited.

2009 and has an upper limit of $25,000,000. The line of credit is secured on

paid on a monthly basis and the group periodically selects from varyinginterest rate options including an interest rate at 1.5% or a fixed annual rateof 1.25% above LIBOR.

maximum amount of this credit facility is E25,000,000. This bank loan is

minimum of 4.5% .

bank loan is secured on a charge in the names of two of the directors of CCCCCGroup Limited and Big Bank Plc.

Interest is payable at base rate plus 0.25%.

secured against the debtors to which they relate.

16 Creditors: amounts falling due after more than one year Group 2009£000

Shares classed as financial liabilities 9,590Loan notes

Prepayments and accrued income

The first bank loan of £6,114,000 relates to a revolving line of credit whichhas been made available to CCCCC Inc. The line of credit expires on 30 November

the trade debtors, stock and tangible fixed assets of CCCCC Inc. Interest is

The second bank loan of £5,058,000 has been made available to CCCCC BV. The

secured on stock and debtors. Interest is paid at Euribor but is set at

The third bank loan of £4,017,000 has been made available to CCCCC Limited. The

Included within bank overdraft is £7,043,000 (2008: £4,310,000) which is

Other creditors 655

Bank loan 3,750

13,995

The shares classed as financial liabilities are redeemable at par on 1 July2013 and bear annual interest equivalent to the RPI for the year. This interesthas been accrued for and is included within other creditors.

Obligations under bank loans and vendor loan notes fall due as follows:

Group Bank loan 2009£000

In less than one year 11,439

In more than one year but not more than two years 1,250

In more than two years but not more than five years 2,500

15,189

Company Bank loan 2009£000

In less than one year 267

In more than one year but not more than two years 1,250

In more than two years but not more than five years 2,500

4,017

Group 2009£000

At 1 January 2009 216

546

762

The deferred tax asset can be analysed as follows

Accelerated capital allowances

Other timing differences

18 Share capital - group and company

Authorised share capital

17 Deferred taxation

Credit to profit and loss account

At 31 December 2009 (note 14)

Ordinary shares of £1 each

Preference shares of £1 each

Called up and fully paid

Ordinary shares

Preference shares

Rights of shareholders

The Ordinary Shares shall be treated pari passu as if they constituted oneclass of share. The Ordinary share holders carry the right to receive noticeand to attend and vote at general meetings on the basis of one vote per holderon a vote and one vote per share on a poll. No dividends on ordinary shares canbe recommended, declared or paid until all of the preference shares and loannotes have been redeemed. Any profits distributed by the company before all ofthe preference shares are redeemed shall be distributed amongst the holders ofthe ordinary shares and the -preference shares then in issue pari passuaccording to the number of such Shares held by them respectively.

The preferred share holders are entitled before the application of any profitsor reserves for any other purpose to receive a dividend at a rate equal to thepercentage increase in the RPI from the issue dale to the dividend date. Theholders of preference shares are entitled to receive notice of but not toattend, speak or vote at any general meetings of the company.

Further details of the rights attaching to the shares are contained in theCompany Articles of Association which are available from Companies House.

Share options

The company operates an Unapproved Company Share Option Scheme. The contractuallife of an option is 10 years.

As at 31 December 2009 options had been granted in respect of a total of 37,500ordinary shares of the company. These options were issued on 28 December 2007 and31 December 2009 and are exercisable in accordance with the rules of the CCCCCGroup Limited Unapproved Company Share Option Scheme within 10 years of issue.

Details of the options granted during the year ended 31 December 2009 are setout below.

Option scheme and grant date ExercisePeriod

Unapproved Company Share Option Scheme

28-Dec-07 Dec-07- Dec 2017

31-Dec-09 Dec-09- Dec 2019

A reconciliation of the options movement is set out below:

2009

Numberof options

Outstanding at start of year 25,500

Granted 12,000

Forfeited 0

Exercised 0

Outstanding at end of year 37,500

Exerciseable at end of year 0

Fair value of share options and assumptions for awards

The fair value of services received in return for share options granted toemployees is measured by reference to the fair value of share options granted.The estimate of the fair value of the services received is measured based on aBlack-Scholes model. The expected volatility is based on an average historicalvolatility of comparable listed companies. The contractual life of the option(10 years) is used as an input into this model. Expectations of early exerciseare incorporated into the Black-Scholes model.

Fair value at measurement dateIssue priceExercise priceExpected volatilityOption lifeExpected dividendsRisk-free interest rate (based on national government bonds)

The options are exercisable at any time in their 10 year grant period under theoccurrence of restructuring events.

No options vested or were exercised in the year 31 December 2009. The optionsoutstanding at 31 December 2009 had the following exercise prices and averageremaining lives:

2009

Weightedaverage

ex'se price

1

9.4

The total charge for the year relating to employee share based payment plans

based payment transactions.was £36,000 (2008: £44,000), all of which related to equity - settled share

19 Reserves Group

Group

At 1 January 2009Profit for the yearExchange differences

Employee share option scheme costs

At 31 December 2009

Company

At 1 January 2009Proflt for the year

Employee share option scheme costs

At 31 December 2009

20 Reconciliation of movements in shareholders funds

Opening shareholders fundsProfit for the yearExchange differences

Employee share option scheme costs

Closing shareholders funds

21 Notes to the statement of cash flows

Reconciliation of operating profit to net cash inflow/(outflow) from operating activities

Operating profitLoss on disposal of fixed assetsDepreciationAmortisation of goodwillDecrease/(increase) in stocksDecrease/(increase) in debtors

(Decrease)/Increase in creditors

Net cash inflow/(outflow) from operating activities

Reconciliation of net cash flow to movement in net debt

Increase in cash during the yearCash inflow/(outflow) from increase in debtChanges in net debt arising from cash flows

Net debt brought forward

Net debt at year end

Analysis of changes in net debt

At 1 January 2009£000

Cash at bank 316

Overdraft (7,766)(7,450)

Debt due within 1 year (13,430)

Debt due after 1 year (15,299)

(36,179)

22 Derivatives

The company does not have any financial instruments which fall to be classed asderivatives.

23 Related party transactions

The company has taken advantage of the exemption offered by Financial ReportingStandard 8, not to disclose transactions and balances with entities where 90%or more of the voting rights are controlled within the group.

Limited with all trade being carried out under normal commercial terms.

During the year the group made sales to CCCCC Associate Limited of £2,033,391(2008: £942,346), the amount outstanding at the year end was £245,585 (200£97,114) as a result of these sales.

The group also made purchases from CCCCC Associate Limited of £6,075,058 (2008:£4,859,319), the amount outstanding at the year end was £501,910 (200£455,783) as a result of these purchases.

24 Commitments under operating leases

At 31 December 2009 the Group had annual commitments under non-cancellableoperating leases relating to land and buildings as set out below:

Within one yearIn two to five years

After more than five years

The company is related to CCCCC Associate Limited by virtue of the fact that itis an associate company. During the year the company traded with CCCC Associate

2009 2008

444,219 359,728

4,249 6,829 21% 54%98% 92%

2009 2008£000 £000

444,219 359,728

(421,491) (338,872)22,728 20,856 (5,391) (3,825)

(13,128) (10,202)

40 4,249 6,829

861

461 247 5,571 7,076

55 10 (1,292) (2,011)

(18) (10)4,316 5,065

(1,949) (1,867)2,367 3,198

2009 2008£000 £000

2,367 3,198

3,189 175 5,556 3,373

2009 2008£000 £000 £000 £000

12,733 13,471

1,580 1,521

987 678 15,300 15,670

36,555 38,487 24,403 24,693

4,564 316 65,522 63,496

(55,290) (57,500)

10,232 5,996

25,532 21,666

(13,995) (15,721)

11,537 5,945

970 970

80 44

10,487 4,931

11,537 5,945

2009 2008£000 £000 £000 £000

30,111 30,075

(6,290) (4,434)

(6,290) (4,434)23,821 25,641

(13,995) (15,671)

9,826 9,970

970 970 80 44

8,776 8,956

9,826 9,970

2009 2008£000 £000 £000 £000

7,708 (5)

55 10

(1,059) (2,031)

(1,004) (2,021)(2,216) (2,025)

(814) (515)

1,433 37

619 -4785,107 -4,529

3,659 7,278

(7,609) (1,900)(3,950) 5,378

1,157 849

2% per annum straight line15 - 25% per annum reducing balance25% per annum reducing balance33.3% per annum straight line

2009 2008£000 £000

738 738 345 232

1,633 402 344 114

5 3

48 30 53 33

4 4 10 8

2009 2008Number Number

45 4933 3228 20

11 9

117 110

2009 2008£000 £000

8,046 7,998784 670162 160

36 449,028 8,872

2009 2008£000 £000

3,843 3,638

28 353,871 3,673

2009 2008£000 £000

1,638 1,306

8 6

1,646 1,312

2009 2008£000 £000

1,004 1,1605 479

283 3721292 2,011

2009 2008£000 £000

248 335400 (150)

1,713 1,670

134 632,495 1,918

(546) (51)1,949 1,867

2009 2008£000 £000

4,316 5,065

1,208 1,444

391 516 (35) 10 581 55

(241) (158)400 (150)191

201

2,495 1,918

Goodwillarising on

consolidation£000

14,763

1,292

738

2,030

12,733

13,471

Freehold Office land & equipment Computer Motor

buildings & plant equipment vehicles Total £000 £000 £000 £000 £000

579 440 662 877 2,558 351 254 209 814

(579) (252) (72) (168) (1,071)

110 218 328

649 844 1,136 2,629

76 268 423 270 1,037 119 46 180 345

(76) (233) (73) (103) (485)

140 12 152

294 396 359 1,049

355 448 777 1,580

503 172 239 607 1521

Total£000

678

309

987

2009 2008£000 £000

3,482 2,339

443 237 (134) (63)309 174

693 435

1,280 8391,973 1,274

(691) (333)

(295) (263)

(986) (596)

987 678

£000

30,075

36

30,111

Country of

Shares held

class %

UK ordinary 100Holland ordinary 100USA ordinary 100Sweden ordinary 100Brazil ordinary 100

UK ordinary 25.8

Group Company Company 2008 2009 2008£000 £000 £000

12,324

26,163

38,487

Total

Incorporation

/ registration

Group Company Company 2008 2009 2008£000 £000 £000

23,322216

1,012

143

24,693

Group Company Company 2008 2009 2008£000 £000 £000

11,530 2677,766

31,547217

5,999 2,088124

6,316 24 2,346

57,500 6,290 4,434

Group Company Company 2008 2009 2008£000 £000 £000

9,590 9,590 9,5905,709 5,709

422 655 372

3,750

15,721 13,995 15,671

Loan notes Bank loan Loan notes 2009 2008 2008£000 £000 £000

11,530 1,900

1,900

3,809

11,530 7,609

Loan notes Bank loan Loan notes 2009 2008 2008£000 £000 £000

1,900

1,900

3,809

7,609

Company Group Company 2009 2008 2008£000 £000 £000

165

51

216

2009 2008£000 £000

62 97

700 119

762 216

2009 2008£000 £000

1,000 1,000

9,590 9,590

10,590 10,590

2009 2008£000 £000

970 970

9,590 9,590

Exercise Granted Lapsed At 31 DecemberPrice 2009

1 25,500 0 25,500

9.4 12,000 0 12,000

2009 2008Weighted Weightedaverage Number average

ex'se price of options ex'se price

1 25,500 1

9.4 0 1

3.69 0 1

3.69 0 1

3.69 25,500 1

3.69 0 1

28-Dec-07 31-Dec-09Issue 1 Issue 2

19.5 18.81 9.41 9.4

30% 30%10 years 10 years

0% 0%2.77% 3.58%

2009 2008Average Average

remaining Weighted remainingcontractual Number average contractual Number

life of options ex'se price life of options

8 25,500 1 9 25,500

10 12,000

Profit and Share basedloss reserve payment

reserve£000 £000

4,931 44 2,367 3,189

36

10,487 80

Profit and Share basedloss reserve payment

reserve£000 £000

8,956 44 (180)

36

8,776 80

Group Company 2009 2009£000 £000

5,945 9,970 2,367 (180)3,189

36 36

11,537 9,826

2009 2008£000 £000

4,249 6,829 14 0

345 232 738 738

1,932 (17,924)836 (8,673)

(406) 18,793

7,708 (5)

2009 2008£000 £000

1,157 849 3,950 (5,378)5,107 (4,529)

(36,179) (31,650)

(31,072) (36,179)

At 31 DecemberCashflow 2009

£000 £000

4,248 4,564

(3,091) (10,857)1,157 (6,293)1,991 (11,439)

1,959 (13,340)

5,107 (31,072)

2009 2008£000 £000

133 58 314 117

146 138

593 313

UK GAAP Element Tupleuk-bus:StartDateForPeriodCoveredByReportuk-bus:EndDateForPeriodCoveredByReportuk-bus:NameAuthor uk-bus:XBRLDocumentAuthorGroupinguk-bus:DescriptionOrTitleAuthor uk-bus:XBRLDocumentAuthorGroupinguk-bus:EntityDormantuk-bus:EntityTrading

uk-bus:EntityCurrentLegalOrRegisteredNameuk-bus:UKCompaniesHouseRegisteredNumber

uk-bus:DescriptionPrincipalActivities

uk-gaap:GeneralDescriptionFinancialRiskFactorsTheirManagement

uk-bus:NameEntityOfficer

uk-bus:NameEntityOfficer

uk-bus:NameEntityOfficer

uk-direp:DirectorsAcknowledgeTheirResponsibilitiesUnderCompaniesAct

uk-direp:StatementOnQualityCompletenessInformationProvidedToAuditors

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uk-direp:EmploymentDisabledPersonsPolicy

uk-direp:DescriptionArrangementsRelatedToEmployeesSuchAsProvisionInformationConsultation

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uk-aurep:OpinionAuditorsOnEntity

uk-aurep:NameSeniorStatutoryAuditor

uk-bus:NameThirdPartyAgent

uk-aurep:DateAuditorsReport

uk-gaap:TurnoverGrossOperatingRevenue

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uk-gaap:OtherOperatingIncomeuk-gaap:OperatingProfitLossuk-gaap:GainLossFromDisposalFixedAssets

uk-gaap:OperatingProfitLossuk-gaap:ProfitLossOnOrdinaryActivitiesBeforeFinanceChargesInterestuk-gaap:OtherInterestReceivableSimilarIncomeuk-gaap:InterestPayableSimilarCharges

uk-gaap:InterestPayableSimilarChargesuk-gaap:ProfitLossOnOrdinaryActivitiesBeforeTax

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uk-gaap:IntangibleFixedAssets

uk-gaap:TangibleFixedAssets

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uk-gaap:StocksInventoryuk-gaap:Debtors

uk-gaap:CashBankInHanduk-gaap:CurrentAssets

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uk-gaap:CreditorsDueAfterOneYear

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uk-gaap:CalledUpShareCapital

uk-gaap:OtherReserves

uk-gaap:ProfitLossAccountReserve

uk-gaap:ShareholderFunds

uk-gaap:DateApprovalAccounts

uk-gaap:NameDirectorSigningAccounts

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uk-gaap:InvestmentsFixedAssets

uk-gaap:CreditorsDueWithinOneYear

uk-gaap:NetCurrentAssetsLiabilitiesuk-gaap:TotalAssetsLessCurrentLiabilities

uk-gaap:CreditorsDueAfterOneYear

uk-gaap:NetAssetsLiabilitiesIncludingPensionAssetLiability

uk-gaap:CalledUpShareCapitaluk-gaap:OtherReserves

uk-gaap:ProfitLossAccountReserve

uk-gaap:ShareholderFunds

uk-gaap:DateApprovalAccounts

uk-gaap:NameDirectorSigningAccounts

uk-gaap:CashFlowOutflowFromOperatingActivities

uk-gaap:InterestOtherInvestmentIncomeReceived

uk-gaap:InterestPaid

uk-gaap:CashFlowOutflowFromReturnsOnInvestmentsServicingFinanceuk-gaap:TaxationPaid

uk-gaap:PurchaseTangibleFixedAssets

uk-gaap:SaleTangibleFixedAssets

uk-gaap:CashFlowOutflowFromCapitalExpenditureFinancialInvestmentuk-gaap:CashFlowOutflowBeforeManagementLiquidResourcesFinancing

uk-gaap:IncreaseInBorrowings

uk-gaap:RepaymentBorrowingsuk-gaap:CashFlowOutflowFromFinancing

uk-gaap:IncreaseDecreaseInNetCashForPeriod

uk-gaap:StatementOnBasisMeasurementPreparationAccounts

uk-gaap:ConsolidationPolicy

uk-gaap:EntityRelyingOnExemptionUnderCompaniesActInNotPublishingItsOwnProfitLossAccount

uk-gaap:InvestmentsInAssociatesPolicy

uk-gaap:ShareSchemesPolicy

uk-gaap:TurnoverPolicy

uk-gaap:IntangibleAssetsPolicy

uk-gaap:TangibleFixedAssetsPolicy

uk-gaap:DescriptionDepreciationMethodRateOrUsefulEconomicLifeForTangibleFixedAssetsuk-gaap:DescriptionDepreciationMethodRateOrUsefulEconomicLifeForTangibleFixedAssetsuk-gaap:DescriptionDepreciationMethodRateOrUsefulEconomicLifeForTangibleFixedAssetsuk-gaap:DescriptionDepreciationMethodRateOrUsefulEconomicLifeForTangibleFixedAssetsuk-gaap:DescriptionDepreciationMethodRateOrUsefulEconomicLifeForTangibleFixedAssets

uk-gaap:InvestmentsPolicy

uk-gaap:StocksWorkInProgressLong-termContractsPolicy

uk-gaap:LesseeOperatingLeasePolicy

uk-gaap:PensionsSchemePolicy

uk-gaap:TaxationDeferredTaxationPolicy

uk-gaap:ForeignCurrencyTranslationPolicies

uk-gaap:FinancialInstrumentsPolicy

uk-gaap:AnalysisByBusinessSegmentFree-textComment

uk-gaap:StatementThatDisclosureByBusinessSegmentOrGeographyWouldBeSeriouslyPrejudicial

uk-gaap:AmortisationIntangibleAssetsExpenseuk-gaap:DepreciationTangibleFixedAssetsExpenseuk-gaap:ForeignExchangeGainLossRecognisedInProfitLossuk-gaap:HirePropertyOtherLeaseExpenditure

uk-aurep:AuditFeesExpenses

uk-aurep:TaxationServicesFeesuk-aurep:OtherNon-auditServicesFees

uk-gaap:ExceptionalItemsFree-textComment

uk-gaap:SellingAverageNumberEmployeesuk-gaap:DistributionAverageNumberEmployeesuk-gaap:AdministrationSupportAverageNumberEmployees

uk-gaap:ResearchDevelopmentAverageNumberEmployees

uk-gaap:AverageNumberEmployeesDuringPeriod

uk-gaap:WagesSalariesuk-gaap:SocialSecurityCostsuk-gaap:PensionCosts

uk-gaap:EmployeeShareSchemeCostsuk-gaap:StaffCosts

uk-direp:DirectorRemuneration

uk-direp:CompanyContributionsToMoneyPurchaseSchemesDirectorsuk-direp:DirectorRemunerationBenefitsIncludingPaymentsToThirdParties

uk-direp:NumberDirectorsAccruingBenefitsUnderMoneyPurchaseScheme

uk-direp:DirectorRemuneration

uk-direp:CompanyContributionsToMoneyPurchaseSchemesDirectors

uk-direp:DirectorRemunerationBenefitsIncludingPaymentsToThirdParties

uk-gaap:BankLoansFinanceChargesuk-gaap:LoansOtherThanBanksLoansOverdraftsFinanceCharges

uk-gaap:InterestOnRedeemablePreferenceSharesClassifiedAsDebtuk-gaap:InterestPayableSimilarCharges

uk-gaap:UKCurrentCorporationTaxOnIncomeForPerioduk-gaap:IncreaseDecreaseInUKCorporationTaxArisingFromAdjustmentForPriorPeriodsuk-gaap:ForeignCurrentTax

uk-gaap:TaxOnProfitOrLossOnOrdinaryActivitiesuk-gaap:TotalUKForeignCurrentTaxAfterAdjustmentsRelief

uk-gaap:IncreaseDecreaseInDeferredTaxFromOriginationReversalTimingDifferencesuk-gaap:TaxOnProfitOrLossOnOrdinaryActivities

uk-gaap:StandardNominalTaxRate

uk-gaap:ProfitLossOnOrdinaryActivitiesBeforeTax

uk-gaap:TaxOnGroupProfitOnOrdinaryActivitiesStandardUKTaxRate

uk-gaap:ExpensesNotDeductibleForTaxPurposesuk-gaap:CapitalAllowancesInExcessDepreciationLeadingToDecreaseIncreaseInTaxuk-gaap:OtherTimingDifferencesLeadingToDecreaseIncreaseInTaxation

uk-gaap:AdjustmentForPriorPeriodsLeadingToAnIncreaseDecreaseInTaxChargeuk-gaap:AdjustmentForHigherLowerTaxRatesOnOverseasEarnings

uk-gaap:DoubleTaxationRelief

uk-gaap:TotalUKForeignCurrentTaxAfterAdjustmentsRelief

uk-gaap:ProfitLossForPeriod

uk-gaap:IntangibleFixedAssetsCostOrValuation

uk-gaap:IntangibleFixedAssetsAggregateAmortisationImpairment

uk-gaap:IntangibleFixedAssetsAmortisationChargedInPeriod

uk-gaap:IntangibleFixedAssetsAggregateAmortisationImpairment

uk-gaap:IntangibleFixedAssets

uk-gaap:IntangibleFixedAssets

uk-gaap:TangibleFixedAssetsCostOrValuationuk-gaap:TangibleFixedAssetsAdditionsuk-gaap:TangibleFixedAssetsDisposals

uk-gaap:TangibleFixedAssetsIncreaseDecreaseFromExchangeAdjustments

uk-gaap:TangibleFixedAssetsCostOrValuation

uk-gaap:TangibleFixedAssetsDepreciationuk-gaap:TangibleFixedAssetsDepreciationChargedInPerioduk-gaap:TangibleFixedAssetsDepreciationDecreaseIncreaseOnDisposals

uk-gaap:TangibleFixedAssetsDepreciationIncreaseDecreaseFromExchangeAdjustments

uk-gaap:TangibleFixedAssetsDepreciation

uk-gaap:TangibleFixedAssets

uk-gaap:TangibleFixedAssets

uk-gaap:TangibleFixedAssetsFree-textComment

uk-gaap:InvestmentsFixedAssets

uk-gaap:ProfitLossForPeriod

uk-gaap:InvestmentsFixedAssets

uk-gaap:TurnoverGrossOperatingRevenue

uk-gaap:ProfitLossOnOrdinaryActivitiesBeforeTaxuk-gaap:TaxOnProfitOrLossOnOrdinaryActivitiesuk-gaap:ProfitLossForPeriod

uk-gaap:FixedAssets

uk-gaap:CurrentAssetsuk-gaap:TotalAssets

uk-gaap:TotalLiabilities

uk-gaap:InvestmentsFixedAssets

uk-gaap:SubsidiaryFree-textComment

uk-gaap:FixedAssetInvestmentsCostOrValuation

uk-gaap:FixedAssetInvestmentsOtherIncreaseDecrease

uk-gaap:FixedAssetInvestmentsCostOrValuation

See cell comments in row 822 columns A-C and ESee cell comments in row 822 columns A-C and ESee cell comments in row 822 columns A-C and ESee cell comments in row 822 columns A-C and ESee cell comments in row 822 columns A-C and E

See cell comments in row 831 columns A-C and E

uk-gaap:FinishedGoodsGoodsForResale

uk-gaap:StocksInventory

uk-gaap:TradeDebtorsWithinOneYearuk-gaap:DeferredTaxCurrentAssetDueWithinOneYearuk-gaap:OtherDebtorsWithinOneYear

uk-gaap:PrepaymentsAccruedIncomeCurrentAssetDueWithinOneYear

uk-gaap:DebtorsDueWithinOneYear

uk-gaap:BankBorrowingsuk-gaap:BankOverdraftsuk-gaap:TradeCreditorsWithinOneYearuk-gaap:CorporationTaxDueWithinOneYearuk-gaap:AmountsOwedToSubsidiariesWithinOneYearuk-gaap:OtherTaxationSocialSecurityWithinOneYear

uk-gaap:OtherCreditorsDueWithinOneYear

uk-gaap:CreditorsDueWithinOneYear

uk-gaap:BankBorrowingsFree-textComment

uk-gaap:AmountSpecificBankLoan uk-gaap:BankLoansGroupinguk-gaap:DescriptionSpecificBankLoan uk-gaap:BankLoansGrouping

uk-gaap:DescriptionInterestRateOnSpecificBankLoan uk-gaap:BankLoansGrouping

uk-gaap:AmountSpecificBankLoan uk-gaap:BankLoansGroupinguk-gaap:DescriptionSpecificBankLoan uk-gaap:BankLoansGroupinguk-gaap:DescriptionInterestRateOnSpecificBankLoan uk-gaap:BankLoansGrouping

uk-gaap:AmountSpecificBankLoan uk-gaap:BankLoansGroupinguk-gaap:DescriptionSpecificBankLoan uk-gaap:BankLoansGrouping

uk-gaap:DescriptionInterestRateOnSpecificBankLoan uk-gaap:BankLoansGrouping

uk-gaap:BankOverdraftsSecured

uk-gaap:RedeemablePreferenceSharesuk-gaap:DebenturesOtherLoans

uk-gaap:OtherCreditorsAfterOneYear

uk-gaap:BankBorrowings

uk-gaap:CreditorsDueAfterOneYear

uk-gaap:DescriptionSpecificRedeemablePreferenceShareIssue uk-gaap:RedeemablePreferenceShareIssuesGrouping

See cell comments in row 917 columns B, D and E

See cell comments in row 917 columns B, D and E

See cell comments in row 917 columns B, D and E

See cell comments in row 917 columns B, D and E

See cell comments in row 926 columns B and E

See cell comments in row 926 columns B and E

See cell comments in row 926 columns B and E

See cell comments in row 926 columns B and E

uk-gaap:DeferredTaxCurrentAssetDueWithinOneYear

uk-gaap:LossGainFromDeferredTaxProfitLossAccount

uk-gaap:DeferredTaxCurrentAssetDueWithinOneYear

uk-gaap:DifferenceBetweenAccumulatedDepreciationAmortisationCapitalAllowances

uk-gaap:OtherTimingDifferences

uk-gaap:DeferredTaxCurrentAssetDueWithinOneYear

uk-bus:DescriptionShareTypeuk-gaap:ParValueShareuk-gaap:ShareCapitalAuthoriseduk-bus:DescriptionShareTypeuk-gaap:ParValueShare

uk-gaap:ShareCapitalAuthorised

uk-gaap:ShareCapitalAuthorised

uk-gaap:ShareCapitalAllottedCalledUpPaid

uk-gaap:ShareCapitalAllottedCalledUpPaid

uk-gaap:GeneralInformationOnRightsIncludingClassificationShareVariationsWithCircumstanceOtherMatters

uk-gaap:DescriptionShare-basedArrangement

See cell comments in row 1025 columns B, C, E and F

See cell comments in row 1027 columns B, C, E and F

See cell comments in row 1029 columns B, C, E and F

See cell comments in row 1031 columns B, C, E and F

See cell comments in row 1033 columns B, C, E and F

See cell comments in row 1035 columns B, C, E and F

uk-gaap:WeightedAverageFairValuePerOptionOptionsGrantedDuri uk-gaap:FairValueOptionsGrantedDuringPeriodGrouping

uk-direp:ExercisePriceOption uk-gaap:FairValueOptionsGrantedDuringPeriodGroupinguk-gaap:ExpectedVolatility uk-gaap:FairValueOptionsGrantedDuringPeriodGroupinguk-gaap:OptionLifeInYears uk-gaap:FairValueOptionsGrantedDuringPeriodGroupinguk-gaap:ExpectedDividendsExpressedAsDividendYield uk-gaap:FairValueOptionsGrantedDuringPeriodGroupinguk-gaap:RiskFreeInterestRate uk-gaap:FairValueOptionsGrantedDuringPeriodGrouping

See cell comments in row 1075 columns B-G uk-gaap:ShareOptionsOutstandingEndPeriodGrouping

See cell comments in row 1077 columns B-G uk-gaap:ShareOptionsOutstandingEndPeriodGrouping

uk-gaap:EmployeeShareSchemeCosts

See cell comments in row 1091 columns D and FSee cell comments in row 1092 column DSee cell comments in row 1093 column D

See cell comments in row 1094 column F

See cell comments in row 1095 columns D and F

See cell comments in row 1103 columns D and FSee cell comments in row 1104 column D

See cell comments in row 1105 column F

See cell comments in row 1106 columns D and F

uk-gaap:ShareholderFundsuk-gaap:ProfitLossForPerioduk-gaap:GainLossRecognisedFromForeignExchangeDifferencesExcludingGainsOnFinancialInstrumentsFairValueThroughProfitOrLoss

uk-gaap:IncreaseDecreaseRelatedToEmployeeShareSchemes

uk-gaap:ShareholderFunds

uk-gaap:OperatingProfitLossuk-gaap:GainLossFromDisposalFixedAssetsuk-gaap:DepreciationTangibleFixedAssetsExpenseuk-gaap:AmortisationIntangibleAssetsExpenseuk-gaap:DecreaseIncreaseInStocksuk-gaap:DecreaseIncreaseInDebtors

uk-gaap:IncreaseDecreaseInCreditors

uk-gaap:CashFlowOutflowFromOperatingActivities

uk-gaap:IncreaseDecreaseInNetCashForPerioduk-gaap:CashFlowOutflowFromChangeInDebtLeaseFinancinguk-gaap:DecreaseIncreaseInNetDebtResultingFromCashFlows

uk-gaap:NetDebtFunds

uk-gaap:NetDebtFunds

See cell comments in row 1151 columns B, D and F

See cell comments in row 1152 columns B, D and F

See cell comments in row 1154 columns B, D and F

See cell comments in row 1155 columns B, D and F

See cell comments in row 1156 columns B, D and F

uk-gaap:RelatedPartyTransactionExemptionBeingClaimed

uk-gaap:NamesRelatedPartiesInvolvedInTransaction uk-gaap:RelatedPartyTransactionsGroupinguk-gaap:DescriptionRelationshipBetweenParties uk-gaap:RelatedPartyTransactionsGroupinguk-gaap:DescriptionTransactionGeneralAmountsInvolved uk-gaap:RelatedPartyTransactionsGrouping

uk-gaap:LandBuildingsOperatingLeasesExpiringWithinOneYearuk-gaap:LandBuildingsOperatingLeasesExpiringBetweenTwoFiveYears

uk-gaap:LandBuildingsOperatingLeasesExpiringAfterFiveYears

uk-gaap:CommitmentsUnderNon-cancellableOperatingLeasesLandBuildings

Dimensions

uk-bus:XBRLDocumentAuthorGroupinguk-bus:XBRLDocumentAuthorGrouping

uk-bus:EntityOfficersDimension=uk-bus:Director1

uk-bus:EntityOfficersDimension=uk-bus:Director2

uk-bus:EntityOfficersDimension=uk-bus:Director3

uk-bus:EntityOfficersDimension=uk-bus:Director3uk-bus:EntityOfficersDimension=uk-bus:Director3

uk-bus:ThirdPartyAgentTypeDimension=uk-bus:EntityAccountantsOrAuditors

uk-bus:ThirdPartyAgentTypeDimension=uk-bus:EntityAccountantsOrAuditors

uk-bus:ThirdPartyAgentTypeDimension=uk-bus:EntityAccountantsOrAuditors

uk-bus:ThirdPartyAgentTypeDimension=uk-bus:EntityAccountantsOrAuditors

uk-bus:ThirdPartyAgentTypeDimension=uk-bus:EntityAccountantsOrAuditors

uk-bus:ThirdPartyAgentTypeDimension=uk-bus:EntityAccountantsOrAuditors

uk-bus:ThirdPartyAgentTypeDimension=uk-bus:EntityAccountantsOrAuditors

uk-bus:ThirdPartyAgentTypeDimension=uk-bus:EntityAccountantsOrAuditors

uk-gaap:ExceptionalItemsAdjustmentsDimension=uk-gaap:BeforeAnyAdjustmentsForExceptionalItems

uk-gaap:ConsolidationDimension=uk-gaap:ShareAssociates

uk-gaap:ConsolidationDimension=uk-gaap:GroupBeforeAssociatesJoint-ventures

uk-gaap:ConsolidationDimension=uk-gaap:ShareAssociates

uk-gaap:GainLossRecognisedFromForeignExchangeDifferencesExcludingGainsOnFinancialInstrumentsFairValueThroughProfitOrLoss

uk-gaap:FixedAssetInvestmentHoldingsDimension=uk-gaap:InvestmentsInAssociates

uk-bus:EntityOfficersDimension=uk-bus:Director3

uk-gaap:FixedAssetInvestmentHoldingsDimension=uk-gaap:GroupUndertakingsOtherParticipatingInterests

uk-bus:EntityOfficersDimension=uk-bus:Director3

uk-gaap:TangibleFixedAssetClassesDimension=uk-gaap:Land, uk-gaap:TangibleFixedAssetOwnershipDimension=uk-gaap:OwnedOrFreeholdTangibleFixedAssetsuk-gaap:TangibleFixedAssetClassesDimension=uk-gaap:Buildings, uk-gaap:TangibleFixedAssetOwnershipDimension=uk-gaap:OwnedOrFreeholdTangibleFixedAssetsuk-gaap:TangibleFixedAssetClassesDimension=uk-gaap:PlantMachineryuk-gaap:TangibleFixedAssetClassesDimension=uk-gaap:MotorVehiclesuk-gaap:TangibleFixedAssetClassesDimension=uk-gaap:ComputerEquipment

uk-gaap:IntangibleFixedAssetClassesDimension=uk-gaap:NetGoodwill

uk-bus:ThirdPartyAgentTypeDimension=uk-bus:EntityAccountantsOrAuditors

uk-bus:ThirdPartyAgentTypeDimension=uk-bus:EntityAccountantsOrAuditorsuk-bus:ThirdPartyAgentTypeDimension=uk-bus:EntityAccountantsOrAuditors

uk-bus:EntityOfficersDimension=uk-bus:AllEntityOfficers

uk-bus:EntityOfficersDimension=uk-bus:AllEntityOfficersuk-bus:EntityOfficersDimension=uk-bus:AllEntityOfficers

uk-bus:EntityOfficersDimension=uk-bus:AllEntityOfficers

uk-bus:EntityOfficersDimension=uk-bus:HighestPaidDirector

uk-bus:EntityOfficersDimension=uk-bus:HighestPaidDirector

uk-bus:EntityOfficersDimension=uk-bus:HighestPaidDirector

uk-gaap:ConsolidationDimension=uk-gaap:ShareAssociates

uk-gaap:IntangibleFixedAssetClassesDimension=uk-gaap:NetGoodwill

uk-gaap:IntangibleFixedAssetClassesDimension=uk-gaap:NetGoodwill

uk-gaap:IntangibleFixedAssetClassesDimension=uk-gaap:NetGoodwill

uk-gaap:IntangibleFixedAssetClassesDimension=uk-gaap:NetGoodwill

uk-gaap:IntangibleFixedAssetClassesDimension=uk-gaap:NetGoodwill

uk-gaap:IntangibleFixedAssetClassesDimension=uk-gaap:NetGoodwill

See cell comments in row 742 columns C-FSee cell comments in row 742 columns C-FSee cell comments in row 742 columns C-F

See cell comments in row 742 columns C-F

See cell comments in row 742 columns C-F

See cell comments in row 742 columns C-FSee cell comments in row 742 columns C-FSee cell comments in row 742 columns C-F

See cell comments in row 742 columns C-F

See cell comments in row 742 columns C-F

See cell comments in row 742 columns C-F

See cell comments in row 742 columns C-F

uk-gaap:TangibleFixedAssetClassesDimension=uk-gaap:LandBuildings

uk-gaap:FixedAssetInvestmentHoldingsDimension=uk-gaap:InvestmentsInAssociates

uk-gaap:ConsolidationDimension=uk-gaap:ShareAssociates

uk-gaap:FixedAssetInvestmentHoldingsDimension=uk-gaap:InvestmentsInAssociates

uk-gaap:ConsolidationDimension=uk-gaap:ShareAssociates

uk-gaap:ConsolidationDimension=uk-gaap:ShareAssociatesuk-gaap:ConsolidationDimension=uk-gaap:ShareAssociatesuk-gaap:ConsolidationDimension=uk-gaap:ShareAssociates

uk-gaap:ConsolidationDimension=uk-gaap:ShareAssociates

uk-gaap:ConsolidationDimension=uk-gaap:ShareAssociatesuk-gaap:ConsolidationDimension=uk-gaap:ShareAssociates

uk-gaap:ConsolidationDimension=uk-gaap:ShareAssociates

uk-gaap:FixedAssetInvestmentHoldingsDimension=uk-gaap:InvestmentsInAssociates

uk-gaap:SubsidiariesDimension=uk-gaap:AllSubsidiaries

uk-gaap:FixedAssetInvestmentHoldingsDimension=uk-gaap:GroupUndertakingsOtherParticipatingInterests

uk-gaap:FixedAssetInvestmentHoldingsDimension=uk-gaap:GroupUndertakingsOtherParticipatingInterests

uk-gaap:FixedAssetInvestmentHoldingsDimension=uk-gaap:GroupUndertakingsOtherParticipatingInterests

uk-gaap:SubsidiariesDimension=uk-gaap:Subsidiary1uk-gaap:SubsidiariesDimension=uk-gaap:Subsidiary2uk-gaap:SubsidiariesDimension=uk-gaap:Subsidiary3uk-gaap:SubsidiariesDimension=uk-gaap:Subsidiary4uk-gaap:SubsidiariesDimension=uk-gaap:Subsidiary5

uk-gaap:AssociatesDimension=uk-gaap:Associate1

uk-gaap:FinancialInstrumentCurrentNon-currentDimension=uk-gaap:CurrentFinancialInstrumentsuk-gaap:FinancialInstrumentCurrentNon-currentDimension=uk-gaap:CurrentFinancialInstruments

uk-gaap:FinancialInstrumentCurrentNon-currentDimension=uk-gaap:Non-currentFinancialInstrumentsuk-gaap:FinancialInstrumentCurrentNon-currentDimension=uk-gaap:Non-currentFinancialInstruments

uk-gaap:FinancialInstrumentCurrentNon-currentDimension=uk-gaap:Non-currentFinancialInstruments

uk-gaap:RedeemablePreferenceShareIssuesGrouping

uk-gaap:MaturitiesDimension=uk-gaap:WithinOneYear

uk-gaap:MaturitiesDimension=uk-gaap:BetweenOneTwoYears

uk-gaap:MaturitiesDimension=uk-gaap:BetweenTwoFiveYears

uk-gaap:MaturitiesDimension=uk-gaap:WithinOneYear

uk-gaap:MaturitiesDimension=uk-gaap:BetweenOneTwoYears

uk-gaap:MaturitiesDimension=uk-gaap:BetweenTwoFiveYears

uk-bus:ShareClassesDimension=uk-bus:AllOrdinarySharesuk-bus:ShareClassesDimension=uk-bus:AllOrdinarySharesuk-bus:ShareClassesDimension=uk-bus:AllOrdinarySharesuk-bus:ShareClassesDimension=uk-bus:AllPreferenceSharesuk-bus:ShareClassesDimension=uk-bus:AllPreferenceShares

uk-bus:ShareClassesDimension=uk-bus:AllPreferenceShares

uk-bus:ShareClassesDimension=uk-bus:AllOrdinaryShares

uk-bus:ShareClassesDimension=uk-bus:AllPreferenceShares

uk-gaap:GeneralInformationOnRightsIncludingClassificationShareVariationsWithCircumstanceOtherMatters

uk-gaap:FairValueOptionsGrantedDuringPeriodGrouping

uk-gaap:FairValueOptionsGrantedDuringPeriodGroupinguk-gaap:FairValueOptionsGrantedDuringPeriodGroupinguk-gaap:FairValueOptionsGrantedDuringPeriodGroupinguk-gaap:FairValueOptionsGrantedDuringPeriodGroupinguk-gaap:FairValueOptionsGrantedDuringPeriodGrouping

uk-gaap:ShareOptionsOutstandingEndPeriodGrouping

uk-gaap:ShareOptionsOutstandingEndPeriodGrouping

uk-gaap:GainLossRecognisedFromForeignExchangeDifferencesExcludingGainsOnFinancialInstrumentsFairValueThroughProfitOrLoss

uk-gaap:IntangibleFixedAssetClassesDimension=uk-gaap:NetGoodwill

uk-gaap:FinancialInstrumentCurrentNon-currentDimension=uk-gaap:CurrentFinancialInstruments

uk-gaap:RelatedPartyTransactionsGroupinguk-gaap:RelatedPartyTransactionsGroupinguk-gaap:RelatedPartyTransactionsGrouping

uk-gaap:TangibleFixedAssetClassesDimension=uk-gaap:Land, uk-gaap:TangibleFixedAssetOwnershipDimension=uk-gaap:OwnedOrFreeholdTangibleFixedAssetsuk-gaap:TangibleFixedAssetClassesDimension=uk-gaap:Buildings, uk-gaap:TangibleFixedAssetOwnershipDimension=uk-gaap:OwnedOrFreeholdTangibleFixedAssets

XBRL tagging information has been added to this sample using a combination of specific columns and cell comments.

Consolidation and parent company tagging

Preparers of XBRL must use dimensions in the UK GAAP taxonomy to distinguish between group or consolidated data andcompany data. The default value on these dimensions is company. So all group or consolidated data must explicitly reference one of these dimensions with a group or consolidated value.

To simplify the presentation of the tagging in this spreadsheet the references to group or consolidation dimensionshave been omitted from the 'Dimensions' column.

Column and comment entries

The 'Tuple' column (column I) contains the name of the parent element if the element is reported in a Tuple.

Font styles and colours

Minimum taggingAn element name in italics means that it is included on the minimum tagging list.

The 'Element Name' column (column H) generally contains the QNAME of UK GAAP taxonomy elements. The prefixes are the standard prefixes used in the UK GAAP taxonomy. If an element applies to a column of sample data instead of a row the element name has been added as a comment to a specific cell of sample data or above a column of sample data.

The 'Dimensions' column (column K) generally contains any dimensional qualifiers for an element in the format of 'dimension=value' using QNAMEs for the dimensions and values. If the dimensions apply to a column of sample data rather than a row they have been added as comments above the column of sample data with a reference to the comment field in this column. A comma-separated list is used when there is more than one dimension.

To give a broad indication of the content from the sample data that an element applies to, the element names have been alternatively coloured red or blue and their matching content in the sample data (usually on the same row) will similarly be red or blue . An element name in black means that the element has a boolean value or is an empty element.

Preparers of XBRL must use dimensions in the UK GAAP taxonomy to distinguish between group or consolidated data andcompany data. The default value on these dimensions is company. So all group or consolidated data must explicitly reference