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

CCCCC GROUP LIMITED Company Number: 12346789 The directors present their report together with the audited financial statements 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 by 23% to 444.2m in 2009 (2008: 359.7m) as the Group continued to expand its sales activities through its network of 15 offices in 12 countries. At the year 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 the results are solid and underline the importance of product and geographic balance in difficult times. As has been widely publicised, 2009 was one of the most difficult years in recent history with companies all over the world reducing inventories to try and keep ahead of the predicted recession, This resulted in tighter margins as customers in certain destinations either ceased to exist or declined to accept contracted goods. Fortunately CCCCC have a policy of protecting debts across the world through the banking system and the effect was manageable. Given the catastrophic way some markets performed during the year, these are truly exceptional results and reinforce the value of a spread of activities across the globe. The growth in products outside of the Group's core business of big widgets has continued in the year with little widgets all making growing contributions to Group sales and profits. The geographic emphasis has continued too, with expansion in almost all of the Group's 15 offices worldwide. CCCCC Associate exceeded expectations and posted its best ever results as customers began to move towards more economy products. Future Prospects Whilst the sharp fall in interest rates and difficult trading conditions has slowed down the rapid expansion seen since 2005, the Group continues to record solid sales growth. The first quarter of 2010 showed results ahead of the same period last year and the Group is well placed to continue reporting healthy profits 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 to deliver continued growth in terms of products, geography and profitability. The keyword of the Company is "balance" and this is evident within the geographic areas it operates, the currencies it trades in, and the products sold. Technical risk

There is always a risk that suppliers fail the ever increasing technical requirements enforced by customers. The Company manages this risk through the employment of highly dedicated, qualified and experienced teams of technical personnel, who ensure that all requirements are complied with prior to shipment. Currency risk Traders minimise the currency risk by matching the buying and selling of foreign currency. Where there is a currency exposure on a certain deal, using the projected receipt dates, the traders secure the exchange value. Trade Barriers The market place for widgets is often affected by quota systems, such as licencing and tariffs. The company is actively involved in lobbying and industry representation to minimise the risk. Again, experience and knowledge is the key to managing this risk. Financial risk management objectives and policies The Group finances its operations through a mixture of retained profits, and where necessary to fund expansion or capital expenditure programmes, through bank borrowings. The management objectives are to: retain sufficient liquid funds to enable it to meet its day to day objectives as they fall due whilst maximising returns on surplus funds. minimise the Group's exposure to fluctuating interest rates when seeking new borrowings; 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 were considered to be:

Turnover ('000) Operating profit before exceptional items and associate ('000) Return on shareholders funds Customer 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 financial statements for each financial year. Under that law the directors have elected to prepare financial statements in accordance with United Kingdom Generally

Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of: the company and of the profit or loss of the company for that period. In preparing 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 to any material departures disclosed and explained ill the financial statements prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the group and company and enable them to ensure that the financial statements comply with the Companies Act 2006 They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website Legislation in the United Kingdom governing the preparation and dissemination of financial 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 are unaware, and the directors have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information Political and charitable contributions There were nil contributions to political or charitable organisations. Employment of disabled persons The Group recognises its responsibilities towards disabled persons and gives full and fair consideration to applicants in positions suited to their own particular abilities where appropriate openings exist. Where employees become disabled in the course of their employment, every effort is made to provide them with continuing employment. Employee involvement Management has a policy of providing employees with information about the Group. Regular meetings are held between management and employees to allow a free flow of information and ideas. Auditor A resolution in accordance with section 485 of the Companies Act 2006 for the re-appointment of PQR LLP as auditors of the company is to be proposed at the forthcoming Annual General Meeting.

Signed by order of the directors

S T Gates Director Approved by directors on 28th March 2010

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CCCCC GROUP LIMITED YEAR ENDED 31 DECEMBER 2009 We have audited the group and parent company financial statements of CCCCC Group Limited for the year ended 31 December 2009 which comprise the consolidated profit and loss account, the consolidated and parent company balance sheets, the consolidated cash flow statement, the statement of group recognised gains and losses, the accounting policies and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). This report is made solely to the company's members, as a body, in accordance With Sections 495 and 496 of the Companies Act 2006 Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit 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, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view Our responsibility is to audit the financial statements in accordance with applicable law and International Standards on Auditing (UK and Ireland) Those standards require us to comply With the Auditing Practices Board's (APB's) Ethical Standards for Auditors. Scope of the audit of the financial statements A description of the scope of an audit of financial statements is provided on the 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 affairs as at 31 December 2009 and of the group's profit and cash flows for the year then ended, have been properly prepared in accordance with United Kingdom Generally 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 financial year for which the financial statements are prepared is consistent with the

financial statements. Matters on which we are required to report by exception We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches visited by us; or the financial statements are not in agreement with the accounting records or returns; 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 our audit

Y Smith Senior Statutory Auditor for and on behalf of PQR LLP Statutory Auditor, Chartered Accountants 28th March 2010

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

Turnover Cost of sales Gross profit Administrative expenses Selling and distribution costs Other operating income Operating profit Exceptional profit on disposal Share of operating profit in associate Interest receivable Interest payable and similar charges Share of interest payable in associate Profit on ordinary activities before taxation Taxation on profit on ordinary activities Profit for the financial year

3 4

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 AS AT 31 DECEMBER 2009

Note

Fixed assets Intangible assets Tangible assets Investments in associate Current assets Stocks Debtors Cash at bank and in hand

10 11 12

13 14

Creditors: amounts falling due within one year Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year Capital and reserves Called up share capital Share based payment reserve Profit and loss account Shareholders' funds The financial statements were approved by the directors and authorised for issue on 28 March 2010 and are issued on their behalf by:

15

16

18 19 19 20

S T Gates Director

CCCCC GROUP LIMITED COMPANY BALANCE SHEET AS AT 31 DECEMBER 2009

Note Fixed assets Investments Creditors: amounts falling due within one year Net current liabilities Total assets less current liabilities Creditors: amounts falling due after more than one year Net assets Capital and reserves

12 15

16

Called up share capital Share based payment reserve Profit and loss account Shareholders' funds The financial statements were approved by the directors and authorised for issue on 28 March 2010 and are issued on their behalf by:

18 19 19 20

S T Gates Director

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

Net cash inflow/(outflow) from operating activities Returns on investments and servicing of finance Interest received Interest paid Net cash outflow from returns on investments and servicing of finance Taxation paid Capital expenditure Payments to acquire tangible fixed assets Receipts from sale of 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

21

Increase in cash

21

CCCCC GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2009 1 Accounting policies Basis of accounting The financial statements have been prepared under the historical cost convention, in accordance with applicable accounting standards. Basis of consolidation The consolidated financial statements include the results of CCCCC Group Limited and its subsidiary undertakings for the year ended 31 December 2009 using the acquisition method of accounting. The company has taken advantage of the exemption under S230 of the Companies Act 1985 from presenting its own profit

and loss account. Associates An entity is treated as an associate where the Group holds more than 20% but less than 50% of the issued share capital of the company. The Group's interest in associates is accounted for using the gross equity method of accounting. The consolidated profit and loss account includes the Group's share of the operating results, interest, pre taxation results and attributable taxation of such undertakings based on audited financial statements for the year. In the consolidated balance sheet the interests in associates are shown as the Group's share of the net assets, exclusive of any goodwill. Share based payments The share option programme allows Group employees to acquire shares of the Company. The fair value of options granted is recognised as an employee expense with a corresponding increase in equity. The fair value is measured at grant date and spread over the period during which the employees become unconditionally entitled to the options. The fair value of the options granted is measured using a Black-Scholes model, taking into account the terms and conditions upon which the options were granted. The amount recognised as an expense is adjusted to reflect the actual number of share options that vest except where forfeiture is only due to share prices not achieving the threshold for vesting. Turnover Turnover comprises the invoiced value of goods and services supplied by the company and the Group, exclusive of Value Added Tax and trade discounts. Intra group turnover is eliminated on consolidation. Revenue is recognised when the significant risks and rewards of ownership of the goods have been transferred to the customer, which is usually upon shipment, or in line with the terms agreed with individual customers and when the amount of income and costs can be measured reliably. Intangible assets Goodwill arising on the acquisition of business representing any excess of the fair value of the consideration given over the fair value of the identifiable assets and liabilities acquired is capitalised and written off on a straight line basis over its useful economic life which is twenty years. An impairment charge is recognised for any amount by which the carrying value of goodwill exceeds 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 any incidental costs of acquisition. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows: Freehold land Freehold property Office equipment and plant Motor vehicles Computer equipment The profit on disposal of fixed assets is recognised upon final completion of nil 2% per annum straight line 15 - 25% per annum reducing balance 25% per annum reducing balance 33.3% per annum straight line

the sales contract. Investments The investment in subsidiary undertakings are stated as cost less any diminution in value. The company acquired the shares of the subsidiary undertaking for a cash consideration and a share for share exchange transaction. The cost is the consideration paid plus the nominal value of shares issued on exchange plus various debt instruments issued at fair value. Stocks Stocks on the balance sheet includes goods for resale (inventory) and goods in transit. Goods for resale represents stock held for which there is no imminent sale to a customer. Goods in transit are products travelling to a known customer but where 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 making due allowance for obsolete and Slow-moving stocks. Cost is based on the cost of purchase on a first in first out basis. Net realisable value is based on estimated selling price less additional costs to completion and disposal. Operating lease agreements All current leases qualify as operating leases. Their annual rentals are charged to the profit and loss account on a straight-line basis over the term of the lease. Reverse premiums and similar incentives received to enter into operating lease agreements are released to the profit and loss account over the period to the date on which the rent is first expected to be adjusted to the prevailing market rate. Pension costs Contributions to the Group's defined contribution pension scheme are charged to the 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 have originated but not reversed at the balance sheet date, where transactions or events that result in an obligation to pay more or a right to pay less tax in the future have occurred by the balance sheet date with certain limited exceptions. Deferred tax is calculated on an undiscounted basis at the tax rates that are expected to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date. Deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilised. Foreign currencies Transactions in foreign currencies are recorded using the rate of exchange ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated using the rate of exchange

ruling at the balance sheet date except where they are covered by forward contracts when the forward rate is used. Any gains or losses on translation are included in the profit and loss account. The financial statements of overseas subsidiary undertakings are translated at the rate of exchange ruling. at the balance sheet date. The exchange difference arising on the retranslation of opening net assets is taken directly to reserves. All other translation differences are taken to the profit and loss account. Financial Instruments Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of it's liabilities. 2 Turnover The turnover and profit before tax are attributable to the one principal activity of the Group. The directors consider that it would be commercially prejudicial to disclose the analysis of turnover by geographical location and profit before tax of the different classes of business. 3 Operating profit

Operating profit is stated after charging: Amortisation of goodwill Depreciation 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 services Tax compliance services Statutory accounts compliance services 4 Exceptional profit Exceptional profit relates to the profit on disposal of the group's land and buildings. 5 Particulars of employees The average monthly number of employees, including directors, during the year was as follows:

Trading and sales Distribution Administration Technical

The aggregate payroll costs of the above were:

Wages and salaries Social security costs Other pension costs Share option charge

6 Directors' emoluments

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

Emoluments receivable Company contributions to money purchase pension schemes

Contributions were made to money purchase pension schemes on behalf of six (2008: six) directors. The above amounts for directors emoluments include the following in respect of the highest paid director:

Emoluments receivable Company contributions to money purchase pension schemes

7 Interest payable and similar charges

Interest payable on bank borrowings Interest 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 years Overseas 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 from the expected rate of corporation tax in the UK of 28% (2008: 28.5%). The 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 The loss dealt with in the accounts of the parent company was 180,000 (2008: Profit of 9,618,000). 10 Intangible assets

Group Cost At 1 January 2009 and 31 December 2009 Amortisation At 1 January 2009 Charge tor the year At 31 December 2009 Net book value At 31 December 2009 At 31 December 2008 11 Tangible assets Group

Cost or valuation At 1 January 2009 Additions Disposals Exchange adjustment At 31 December 2009 Depreciation At 1 January 2009 Charge for the year On disposals Exchange adjustment

At 31 December 2009 Net book value At 31 December 2009 At 31 December 2008

As disclosed in note 4, the Group's interest in land and building was disposed 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 Limited which is incorporated in England and Wales. The Group's share of CCCCC Associate limited is as follows:

Share of turnover Share of profit before tax Share of taxation Share of profit after taxation Share of assets Fixed assets Current assets

Share of liabilities Due within one year Due after more than one year

Share of net assets The directors consider that to give full particulars of all group undertakings would lead to a statement of excessive length. The following information relates to those group undertakings whose results or financial position, in the opinion of the directors, principally affected the figures of the group.

Company - shares in group undertaking

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 the share based payment charge.

The subsidiary companies, their principal activities and their countries of incorporation or registration are as follows: Nature of business Name CCCCC Limited CCCCC BV CCCCC Inc CCCCC AB CCCCC Brazil The associated company, its principal activity and its country of incorporation or registration is as follows: CCCCC Associate Limited 13 Stocks Group 2009 000 Goods for resale Goods in transit 11,482 25,073 36,555 Group 2009 000 22,190 762 1,038 413 24,403 Widget trading Widget trading Widget trading Widget trading Widget trading Widget trading

14 Debtors

Trade debtors Deferred tax asset (note 17) Other debtors Prepayments and accrued income

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 Bank overdraft Trade creditors Corporation tax Amounts owed to subsidiary undertakings Taxation and social security Other creditors 11,439 10,857 25,393 360 254 6,987 55,290

Bank overdrafts of subsidiaries in Holland and the USA are secured on the trade debtors and stock of the individual companies. The facilities of CCCCC BV are also secured with a cross corporate guarantee provided by CCCCC Group Limited. The first bank loan of 6,114,000 relates to a revolving line of credit which has been made available to CCCCC Inc. The line of credit expires on 30 November 2009 and has an upper limit of $25,000,000. The line of credit is secured on

the trade debtors, stock and tangible fixed assets of CCCCC Inc. Interest is paid on a monthly basis and the group periodically selects from varying interest rate options including an interest rate at 1.5% or a fixed annual rate of 1.25% above LIBOR. The second bank loan of 5,058,000 has been made available to CCCCC BV. The maximum amount of this credit facility is E25,000,000. This bank loan is secured on stock and debtors. Interest is paid at Euribor but is set at minimum of 4.5% . The third bank loan of 4,017,000 has been made available to CCCCC Limited. The bank loan is secured on a charge in the names of two of the directors of CCCCC Group Limited and Big Bank Plc. Interest is payable at base rate plus 0.25%. Included within bank overdraft is 7,043,000 (2008: 4,310,000) which is 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 Loan notes Other creditors Bank loan 9,590 655 3,750 13,995

The shares classed as financial liabilities are redeemable at par on 1 July 2013 and bear annual interest equivalent to the RPI for the year. This interest has 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 11,439 1,250 2,500 15,189 Bank loan 2009 000 267 1,250 2,500 4,017

In less than one year In more than one year but not more than two years In more than two years but not more than five years

Company

In less than one year In more than one year but not more than two years In more than two years but not more than five years

17 Deferred taxation Group 2009 000 At 1 January 2009 Credit to profit and loss account 216 546

At 31 December 2009 (note 14) The deferred tax asset can be analysed as follows

762

Accelerated capital allowances Other timing differences

18 Share capital - group and company

Authorised share capital 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 one class of share. The Ordinary share holders carry the right to receive notice and to attend and vote at general meetings on the basis of one vote per holder on a vote and one vote per share on a poll. No dividends on ordinary shares can be recommended, declared or paid until all of the preference shares and loan notes have been redeemed. Any profits distributed by the company before all of the preference shares are redeemed shall be distributed amongst the holders of the ordinary shares and the -preference shares then in issue pari passu according to the number of such Shares held by them respectively. The preferred share holders are entitled before the application of any profits or reserves for any other purpose to receive a dividend at a rate equal to the percentage increase in the RPI from the issue dale to the dividend date. The holders of preference shares are entitled to receive notice of but not to attend, speak or vote at any general meetings of the company. Further details of the rights attaching to the shares are contained in the Company Articles of Association which are available from Companies House. Share options The company operates an Unapproved Company Share Option Scheme. The contractual life of an option is 10 years. As at 31 December 2009 options had been granted in respect of a total of 37,500 ordinary shares of the company. These options were issued on 28 December 2007 and 31 December 2009 and are exercisable in accordance with the rules of the CCCCC Group Limited Unapproved Company Share Option Scheme within 10 years of issue.

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

Option scheme and grant date Unapproved Company Share Option Scheme 28-Dec-07

Exercise Period

Dec-07 - Dec 2017 Dec-09 - Dec 2019

31-Dec-09

A reconciliation of the options movement is set out below: 2009 Number of options

Outstanding at start of year Granted Forfeited Exercised Outstanding at end of year Exerciseable at end of year

25,500 12,000 0 0 37,500 0

Fair value of share options and assumptions for awards The fair value of services received in return for share options granted to employees 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 a Black-Scholes model. The expected volatility is based on an average historical volatility of comparable listed companies. The contractual life of the option (10 years) is used as an input into this model. Expectations of early exercise are incorporated into the Black-Scholes model.

Fair value at measurement date Issue price Exercise price Expected volatility Option life Expected dividends Risk-free interest rate (based on national government bonds)

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

No options vested or were exercised in the year 31 December 2009. The options outstanding at 31 December 2009 had the following exercise prices and average remaining lives: 2009 Weighted average ex'se price 1 9.4 The total charge for the year relating to employee share based payment plans was 36,000 (2008: 44,000), all of which related to equity - settled share based payment transactions. 19 Reserves Group Group

At 1 January 2009 Profit for the year Exchange differences Employee share option scheme costs At 31 December 2009

Company

At 1 January 2009 Proflt for the year Employee share option scheme costs At 31 December 2009 20 Reconciliation of movements in shareholders funds

Opening shareholders funds Profit for the year Exchange 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 profit Loss on disposal of fixed assets

Depreciation Amortisation of goodwill Decrease/(increase) in stocks Decrease/(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 year Cash inflow/(outflow) from increase in debt Changes 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 Overdraft Debt due within 1 year Debt due after 1 year 316 (7,766) (7,450) (13,430) (15,299) (36,179)

22 Derivatives The company does not have any financial instruments which fall to be classed as derivatives. 23 Related party transactions The company has taken advantage of the exemption offered by Financial Reporting Standard 8, not to disclose transactions and balances with entities where 90% or more of the voting rights are controlled within the group. The company is related to CCCCC Associate Limited by virtue of the fact that it is an associate company. During the year the company traded with CCCC Associate 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-cancellable operating leases relating to land and buildings as set out below:

Within one year In two to five years After more than five years

2009 444,219 4,249 21% 98%

2008 359,728 6,829 54% 92%

2009 000 444,219 (421,491) 22,728 (5,391) (13,128) 40 4,249 861 461 5,571 55 (1,292) (18) 4,316 (1,949) 2,367

2008 000 359,728 (338,872) 20,856 (3,825) (10,202) 6,829 247 7,076 10 (2,011) (10) 5,065 (1,867) 3,198

2009 000

2008 000

2,367 3,189 5,556

3,198 175 3,373

2009 000 000 000

2008 000

12,733 1,580 987 15,300 36,555 24,403 4,564 65,522 (55,290) 10,232 25,532 (13,995) 11,537 970 80 10,487 11,537 38,487 24,693 316 63,496 (57,500)

13,471 1,521 678 15,670

5,996 21,666 (15,721) 5,945 970 44 4,931 5,945

2009 000 000 30,111 (6,290) (6,290) 23,821 (13,995) 9,826 000

2008 000 30,075 (4,434) (4,434) 25,641 (15,671) 9,970

970 80 8,776 9,826

970 44 8,956 9,970

2009 000 000 000

2008 000

7,708

(5)

55 (1,059) (1,004) (2,216) (814) 1,433 619 5,107

10 (2,031) (2,021) (2,025) (515) 37 -478 -4,529

3,659 (7,609) (3,950)

7,278 (1,900) 5,378

1,157

849

2% per annum straight line 15 - 25% per annum reducing balance 25% per annum reducing balance 33.3% per annum straight line

2009 000

2008 000

738 345 1,633 344 5 48 53 4 10

738 232 402 114 3 30 33 4 8

2009 Number 45 33 28 11 117

2008 Number 49 32 20 9 110

2009 000 8,046 784 162 36 9,028

2008 000 7,998 670 160 44 8,872

2009 000 3,843 28 3,871

2008 000 3,638 35 3,673

2009 000 1,638 8 1,646

2008 000 1,306 6 1,312

2009 000 1,004 5 283 1292

2008 000 1,160 479 372 2,011

2009 000

2008 000

248 400 1,713 134 2,495 (546) 1,949

335 (150) 1,670 63 1,918 (51) 1,867

2009 000 4,316

2008 000 5,065

1,208

1,444

391 (35) 581 (241) 400 191 2,495

516 10 55 (158) (150) 201 1,918

Goodwill arising on consolidation 000 14,763 1,292 738 2,030 12,733 13,471

Freehold land & buildings 000

Office equipment & plant 000

Computer equipment 000

Motor vehicles 000

Total 000

579 (579)

440 351 (252) 110 649 268 119 (233) 140

662 254 (72) 844 423 46 (73)

877 209 (168) 218 1,136 270 180 (103) 12

2,558 814 (1,071) 328 2,629 1,037 345 (485) 152

76 (76)

294 355 172

396 448 239

359 777 607

1,049 1,580 1521

503

Total 000

678 309 987

2009 000 3,482 443 (134) 309

2008 000 2,339 237 (63) 174

693 1,280 1,973

435 839 1,274

(691) (295) (986) 987

(333) (263) (596) 678

Total 000 30,075 36 30,111

Country of Incorporation Shares held / registration UK Holland USA Sweden Brazil class ordinary ordinary ordinary ordinary ordinary % 100 100 100 100 100

UK

ordinary

25.8

Group 2008 000 12,324 26,163 38,487 Group 2008 000 23,322 216 1,012 143 24,693

Company 2009 000

Company 2008 000

Company 2009 000

Company 2008 000

Group 2008 000 11,530 7,766 31,547 217 124 6,316 57,500

Company 2009 000 267

Company 2008 000

5,999 24 6,290

2,088 2,346 4,434

Group 2008 000 9,590 5,709 422 15,721

Company 2009 000 9,590 655 3,750 13,995

Company 2008 000 9,590 5,709 372 15,671

Loan notes 2009 000

Bank loan 2008 000 11,530

Loan notes 2008 000 1,900 1,900 3,809 7,609 Loan notes 2008 000 1,900 1,900 3,809 7,609

11,530 Loan notes 2009 000 Bank loan 2008 000

Company 2009 000

Group 2008 000 165 51

Company 2008 000

216

2009 000 62 700 762

2008 000 97 119 216

2009 000

2008 000

1,000

1,000

9,590 10,590

9,590 10,590

2009 000 970 9,590

2008 000 970 9,590

Exercise Price

Granted

Lapsed

At 31 December 2009

25,500

25,500

9.4

12,000

12,000

2009 Weighted average ex'se price

2008 Number of options Weighted average ex'se price

1 9.4 3.69 3.69 3.69 3.69

25,500 0 0 0 25,500 0

1 1 1 1 1 1

28-Dec-07 Issue 1 19.5 1 1 30% 10 years 0% 2.77%

31-Dec-09 Issue 2 18.8 9.4 9.4 30% 10 years 0% 3.58%

2009 Average remaining contractual life 8 10

Number of options 25,500 12,000

Weighted average ex'se price 1

2008 Average remaining contractual life 9

Number of options 25,500

Profit and loss reserve 000

Share based payment reserve 000

4,931 2,367 3,189 10,487

44

36 80

Profit and loss reserve 000 8,956 (180) 8,776

Share based payment reserve 000 44 36 80

Group 2009 000 5,945 2,367 3,189 36 11,537

Company 2009 000 9,970 (180) 36 9,826

2009 000

2008 000

4,249 14

6,829 0

345 738 1,932 836 (406) 7,708

232 738 (17,924) (8,673) 18,793 (5)

2009 000 1,157 3,950 5,107 (36,179) (31,072)

2008 000 849 (5,378) (4,529) (31,650) (36,179)

Cashflow 000 4,248 (3,091) 1,157 1,991 1,959 5,107

At 31 December 2009 000 4,564 (10,857) (6,293) (11,439) (13,340) (31,072)

2009 000 133 314 146

2008 000 58 117 138

593

313

UK GAAP Element uk-bus:StartDateForPeriodCoveredByReport uk-bus:EndDateForPeriodCoveredByReport uk-bus:NameAuthor uk-bus:DescriptionOrTitleAuthor uk-bus:EntityDormant uk-bus:EntityTrading uk-bus:EntityCurrentLegalOrRegisteredName uk-bus:UKCompaniesHouseRegisteredNumber

Tuple

uk-bus:XBRLDocumentAuthorGrouping uk-bus:XBRLDocumentAuthorGrouping

uk-bus:DescriptionPrincipalActivities

uk-gaap:GeneralDescriptionFinancialRiskFactorsTheirManagement

uk-bus:NameEntityOfficer uk-bus:NameEntityOfficer uk-bus:NameEntityOfficer

uk-direp:DirectorsAcknowledgeTheirResponsibilitiesUnderCompaniesAct

uk-direp:StatementOnQualityCompletenessInformationProvidedToAuditors

uk-direp:PoliticalCharitableDonations

uk-direp:EmploymentDisabledPersonsPolicy

uk-direp:DescriptionArrangementsRelatedToEmployeesSuchAsProvisionInformationConsultation

uk-bus:NameEntityOfficer uk-direp:DirectorSigningReport uk-direp:DateSigningDirectorsReport

uk-aurep:StatementResponsibilities

uk-aurep:StatementOnScopeAuditReport

uk-aurep:OpinionAuditorsOnEntity

uk-aurep:NameSeniorStatutoryAuditor uk-bus:NameThirdPartyAgent

uk-aurep:DateAuditorsReport

uk-gaap:TurnoverGrossOperatingRevenue uk-gaap:CostSales uk-gaap:GrossProfitLoss uk-gaap:AdministrativeExpenses uk-gaap:DistributionCosts uk-gaap:OtherOperatingIncome uk-gaap:OperatingProfitLoss uk-gaap:GainLossFromDisposalFixedAssets uk-gaap:OperatingProfitLoss uk-gaap:ProfitLossOnOrdinaryActivitiesBeforeFinanceChargesInterest uk-gaap:OtherInterestReceivableSimilarIncome uk-gaap:InterestPayableSimilarCharges uk-gaap:InterestPayableSimilarCharges uk-gaap:ProfitLossOnOrdinaryActivitiesBeforeTax uk-gaap:TaxOnProfitOrLossOnOrdinaryActivities uk-gaap:ProfitLossForPeriod

uk-gaap:IncomeStatementFree-textComment

uk-gaap:ProfitLossForPeriod uk-gaap:GainLossRecognisedFromForeignExchangeDifferencesExcludingGainsOnFinancialInstrumentsFairValueThroughProfitOrLoss uk-gaap:TotalRecognisedGainLossForPeriod

uk-bus:BalanceSheetDate

uk-gaap:IntangibleFixedAssets uk-gaap:TangibleFixedAssets uk-gaap:InvestmentsFixedAssets uk-gaap:FixedAssets uk-gaap:StocksInventory uk-gaap:Debtors uk-gaap:CashBankInHand uk-gaap:CurrentAssets uk-gaap:CreditorsDueWithinOneYear uk-gaap:NetCurrentAssetsLiabilities uk-gaap:TotalAssetsLessCurrentLiabilities uk-gaap:CreditorsDueAfterOneYear uk-gaap:NetAssetsLiabilitiesIncludingPensionAssetLiability uk-gaap:CalledUpShareCapital uk-gaap:OtherReserves uk-gaap:ProfitLossAccountReserve uk-gaap:ShareholderFunds

uk-gaap:DateApprovalAccounts

uk-gaap:NameDirectorSigningAccounts

uk-bus:BalanceSheetDate

uk-gaap:InvestmentsFixedAssets uk-gaap:CreditorsDueWithinOneYear uk-gaap:NetCurrentAssetsLiabilities uk-gaap:TotalAssetsLessCurrentLiabilities uk-gaap:CreditorsDueAfterOneYear uk-gaap:NetAssetsLiabilitiesIncludingPensionAssetLiability

uk-gaap:CalledUpShareCapital uk-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:CashFlowOutflowFromReturnsOnInvestmentsServicingFinance uk-gaap:TaxationPaid uk-gaap:PurchaseTangibleFixedAssets uk-gaap:SaleTangibleFixedAssets uk-gaap:CashFlowOutflowFromCapitalExpenditureFinancialInvestment uk-gaap:CashFlowOutflowBeforeManagementLiquidResourcesFinancing

uk-gaap:IncreaseInBorrowings uk-gaap:RepaymentBorrowings uk-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:DescriptionDepreciationMethodRateOrUsefulEconomicLifeForTangibleFixedAssets uk-gaap:DescriptionDepreciationMethodRateOrUsefulEconomicLifeForTangibleFixedAssets uk-gaap:DescriptionDepreciationMethodRateOrUsefulEconomicLifeForTangibleFixedAssets uk-gaap:DescriptionDepreciationMethodRateOrUsefulEconomicLifeForTangibleFixedAssets uk-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:AmortisationIntangibleAssetsExpense uk-gaap:DepreciationTangibleFixedAssetsExpense uk-gaap:ForeignExchangeGainLossRecognisedInProfitLoss uk-gaap:HirePropertyOtherLeaseExpenditure

uk-aurep:AuditFeesExpenses uk-aurep:TaxationServicesFees uk-aurep:OtherNon-auditServicesFees

uk-gaap:ExceptionalItemsFree-textComment

uk-gaap:SellingAverageNumberEmployees uk-gaap:DistributionAverageNumberEmployees uk-gaap:AdministrationSupportAverageNumberEmployees uk-gaap:ResearchDevelopmentAverageNumberEmployees uk-gaap:AverageNumberEmployeesDuringPeriod

uk-gaap:WagesSalaries uk-gaap:SocialSecurityCosts uk-gaap:PensionCosts uk-gaap:EmployeeShareSchemeCosts uk-gaap:StaffCosts

uk-direp:DirectorRemuneration uk-direp:CompanyContributionsToMoneyPurchaseSchemesDirectors uk-direp:DirectorRemunerationBenefitsIncludingPaymentsToThirdParties

uk-direp:NumberDirectorsAccruingBenefitsUnderMoneyPurchaseScheme

uk-direp:DirectorRemuneration uk-direp:CompanyContributionsToMoneyPurchaseSchemesDirectors uk-direp:DirectorRemunerationBenefitsIncludingPaymentsToThirdParties

uk-gaap:BankLoansFinanceCharges uk-gaap:LoansOtherThanBanksLoansOverdraftsFinanceCharges uk-gaap:InterestOnRedeemablePreferenceSharesClassifiedAsDebt uk-gaap:InterestPayableSimilarCharges

uk-gaap:UKCurrentCorporationTaxOnIncomeForPeriod uk-gaap:IncreaseDecreaseInUKCorporationTaxArisingFromAdjustmentForPriorPeriods uk-gaap:ForeignCurrentTax uk-gaap:TaxOnProfitOrLossOnOrdinaryActivities uk-gaap:TotalUKForeignCurrentTaxAfterAdjustmentsRelief uk-gaap:IncreaseDecreaseInDeferredTaxFromOriginationReversalTimingDifferences uk-gaap:TaxOnProfitOrLossOnOrdinaryActivities

uk-gaap:StandardNominalTaxRate

uk-gaap:ProfitLossOnOrdinaryActivitiesBeforeTax

uk-gaap:TaxOnGroupProfitOnOrdinaryActivitiesStandardUKTaxRate

uk-gaap:ExpensesNotDeductibleForTaxPurposes uk-gaap:CapitalAllowancesInExcessDepreciationLeadingToDecreaseIncreaseInTax uk-gaap:OtherTimingDifferencesLeadingToDecreaseIncreaseInTaxation uk-gaap:AdjustmentForPriorPeriodsLeadingToAnIncreaseDecreaseInTaxCharge uk-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:TangibleFixedAssetsCostOrValuation uk-gaap:TangibleFixedAssetsAdditions uk-gaap:TangibleFixedAssetsDisposals uk-gaap:TangibleFixedAssetsIncreaseDecreaseFromExchangeAdjustments uk-gaap:TangibleFixedAssetsCostOrValuation uk-gaap:TangibleFixedAssetsDepreciation uk-gaap:TangibleFixedAssetsDepreciationChargedInPeriod uk-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:ProfitLossOnOrdinaryActivitiesBeforeTax uk-gaap:TaxOnProfitOrLossOnOrdinaryActivities uk-gaap:ProfitLossForPeriod

uk-gaap:FixedAssets uk-gaap:CurrentAssets uk-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 E See cell comments in row 822 columns A-C and E See cell comments in row 822 columns A-C and E See cell comments in row 822 columns A-C and E See 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:TradeDebtorsWithinOneYear uk-gaap:DeferredTaxCurrentAssetDueWithinOneYear uk-gaap:OtherDebtorsWithinOneYear uk-gaap:PrepaymentsAccruedIncomeCurrentAssetDueWithinOneYear uk-gaap:DebtorsDueWithinOneYear

uk-gaap:BankBorrowings uk-gaap:BankOverdrafts uk-gaap:TradeCreditorsWithinOneYear uk-gaap:CorporationTaxDueWithinOneYear uk-gaap:AmountsOwedToSubsidiariesWithinOneYear uk-gaap:OtherTaxationSocialSecurityWithinOneYear uk-gaap:OtherCreditorsDueWithinOneYear uk-gaap:CreditorsDueWithinOneYear

uk-gaap:BankBorrowingsFree-textComment

uk-gaap:AmountSpecificBankLoan uk-gaap:DescriptionSpecificBankLoan

uk-gaap:BankLoansGrouping uk-gaap:BankLoansGrouping

uk-gaap:DescriptionInterestRateOnSpecificBankLoan

uk-gaap:BankLoansGrouping

uk-gaap:AmountSpecificBankLoan uk-gaap:DescriptionSpecificBankLoan uk-gaap:DescriptionInterestRateOnSpecificBankLoan

uk-gaap:BankLoansGrouping uk-gaap:BankLoansGrouping uk-gaap:BankLoansGrouping

uk-gaap:AmountSpecificBankLoan uk-gaap:DescriptionSpecificBankLoan

uk-gaap:BankLoansGrouping uk-gaap:BankLoansGrouping

uk-gaap:DescriptionInterestRateOnSpecificBankLoan uk-gaap:BankOverdraftsSecured

uk-gaap:BankLoansGrouping

uk-gaap:RedeemablePreferenceShares uk-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:DescriptionShareType uk-gaap:ParValueShare uk-gaap:ShareCapitalAuthorised uk-bus:DescriptionShareType uk-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:WeightedAverageFairValuePerOptionOptionsGrantedDuringPeriodMeasurementDate uk-gaap:FairValueOptionsGrantedDuringPeriodGrouping uk-direp:ExercisePriceOption uk-gaap:ExpectedVolatility uk-gaap:OptionLifeInYears uk-gaap:ExpectedDividendsExpressedAsDividendYield uk-gaap:RiskFreeInterestRate uk-gaap:FairValueOptionsGrantedDuringPeriodGrouping uk-gaap:FairValueOptionsGrantedDuringPeriodGrouping uk-gaap:FairValueOptionsGrantedDuringPeriodGrouping uk-gaap:FairValueOptionsGrantedDuringPeriodGrouping uk-gaap:FairValueOptionsGrantedDuringPeriodGrouping

See cell comments in row 1075 columns B-G See cell comments in row 1077 columns B-G

uk-gaap:ShareOptionsOutstandingEndPeriodGrouping uk-gaap:ShareOptionsOutstandingEndPeriodGrouping

uk-gaap:EmployeeShareSchemeCosts

See cell comments in row 1091 columns D and F See cell comments in row 1092 column D See 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 F See 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:ShareholderFunds uk-gaap:ProfitLossForPeriod uk-gaap:GainLossRecognisedFromForeignExchangeDifferencesExcludingGainsOnFinancialInstrumentsFairValueThroughProfitOrLoss uk-gaap:IncreaseDecreaseRelatedToEmployeeShareSchemes uk-gaap:ShareholderFunds

uk-gaap:OperatingProfitLoss uk-gaap:GainLossFromDisposalFixedAssets

uk-gaap:DepreciationTangibleFixedAssetsExpense uk-gaap:AmortisationIntangibleAssetsExpense uk-gaap:DecreaseIncreaseInStocks uk-gaap:DecreaseIncreaseInDebtors uk-gaap:IncreaseDecreaseInCreditors uk-gaap:CashFlowOutflowFromOperatingActivities

uk-gaap:IncreaseDecreaseInNetCashForPeriod uk-gaap:CashFlowOutflowFromChangeInDebtLeaseFinancing uk-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:DescriptionRelationshipBetweenParties uk-gaap:DescriptionTransactionGeneralAmountsInvolved

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

uk-gaap:LandBuildingsOperatingLeasesExpiringWithinOneYear uk-gaap:LandBuildingsOperatingLeasesExpiringBetweenTwoFiveYears uk-gaap:LandBuildingsOperatingLeasesExpiringAfterFiveYears

uk-gaap:CommitmentsUnderNon-cancellableOperatingLeasesLandBuildings

Dimensions

BRLDocumentAuthorGrouping BRLDocumentAuthorGrouping

uk-bus:EntityOfficersDimension=uk-bus:Director1 uk-bus:EntityOfficersDimension=uk-bus:Director2 uk-bus:EntityOfficersDimension=uk-bus:Director3

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

sOnFinancialInstrumentsFairValueThroughProfitOrLoss

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:OwnedOrFreeholdTan uk-gaap:TangibleFixedAssetClassesDimension=uk-gaap:Buildings, uk-gaap:TangibleFixedAssetOwnershipDimension=uk-gaap:OwnedOrFreehold uk-gaap:TangibleFixedAssetClassesDimension=uk-gaap:PlantMachinery uk-gaap:TangibleFixedAssetClassesDimension=uk-gaap:MotorVehicles uk-gaap:TangibleFixedAssetClassesDimension=uk-gaap:ComputerEquipment

uk-gaap:IntangibleFixedAssetClassesDimension=uk-gaap:NetGoodwill

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

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

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

uk-gaap:ConsolidationDimension=uk-gaap:ShareAssociates uk-gaap:ConsolidationDimension=uk-gaap:ShareAssociates uk-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:Subsidiary1 uk-gaap:SubsidiariesDimension=uk-gaap:Subsidiary2 uk-gaap:SubsidiariesDimension=uk-gaap:Subsidiary3 uk-gaap:SubsidiariesDimension=uk-gaap:Subsidiary4 uk-gaap:SubsidiariesDimension=uk-gaap:Subsidiary5

uk-gaap:AssociatesDimension=uk-gaap:Associate1

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

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

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:AllOrdinaryShares uk-bus:ShareClassesDimension=uk-bus:AllOrdinaryShares uk-bus:ShareClassesDimension=uk-bus:AllOrdinaryShares uk-bus:ShareClassesDimension=uk-bus:AllPreferenceShares uk-bus:ShareClassesDimension=uk-bus:AllPreferenceShares uk-bus:ShareClassesDimension=uk-bus:AllPreferenceShares

uk-bus:ShareClassesDimension=uk-bus:AllOrdinaryShares uk-bus:ShareClassesDimension=uk-bus:AllPreferenceShares

hCircumstanceOtherMatters

FairValueOptionsGrantedDuringPeriodGrouping

FairValueOptionsGrantedDuringPeriodGrouping FairValueOptionsGrantedDuringPeriodGrouping FairValueOptionsGrantedDuringPeriodGrouping FairValueOptionsGrantedDuringPeriodGrouping FairValueOptionsGrantedDuringPeriodGrouping

ShareOptionsOutstandingEndPeriodGrouping

ShareOptionsOutstandingEndPeriodGrouping

sOnFinancialInstrumentsFairValueThroughProfitOrLoss

uk-gaap:IntangibleFixedAssetClassesDimension=uk-gaap:NetGoodwill

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

RelatedPartyTransactionsGrouping RelatedPartyTransactionsGrouping RelatedPartyTransactionsGrouping

pDimension=uk-gaap:OwnedOrFreeholdTangibleFixedAssets ershipDimension=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 and company 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 dimensions have been omitted from the 'Dimensions' column.

Column and comment entries

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

Font styles and colours

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

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

ell comments.

nsolidated data and st explicitly reference