The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial  position of the Company and the Group and to enable them to ensure that the financial statements comply with the Companies Act 1985.

 

They are also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

 

Financial statements are published on this website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements which may vary from legislation in other jurisdictions. The maintenance and integrity of the Group’s website is the responsibility of the directors.

 

The directors are also responsible for preparing the Annual Report and financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

 

Company law requires the directors to prepare financial statements  for each financial period which give a true and fair view of the state of affairs of the Company and Group and of the profit or loss of the Group  for that period. In preparing those financial statements, the directors are required to:

• select suitable accounting policies and then apply them consistently;
• make judgements and estimates that are reasonable and prudent;
• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
• prepare the financial statements on the going concern basis  unless it is inappropriate to presume that the Group will continue  in business.