Public interest entities
Engagement with listed companies and their
shareholders
It is intended that the INEs will have an open dialogue with
institutional investors on issues on firm wide issues, though they
will not discuss individual client matters. We have commenced a
dialogue with ABI on how the institutional investor community will
find it most helpful for this dialogue to occur and currently await
the ABI's thoughts on this.
Public Interest Entities (for the financial year to 30
June 2010)
This list has been prepared in accordance with the provisions of
the Statutory Auditors (Transparency) Instrument 2008 (‘the
Instrument’), made by the Professional Oversight Board of the
Financial Reporting Council on 3 April 2008.
The instrument defines a public interest entity as an issuer
whose transferable securities are admitted to trading on a
regulated market; and the audit of which is a statutory audit
within the meaning of section 1210 of the Companies Act 2006. To
this end, each of three conditions must be met:
- the entity is incorporated/established in the United
Kingdom
- Grant Thornton UK LLP signed a statutory audit report (within
the meaning of section 1210 of the Companies Act 2006) on the
entity's annual accounts during the year ended 30 June 2010
- on the date that the audit report was signed, the entity had
transferable securities (equity or debt) in issue admitted to
trading on one or more regulated markets
The eighty companies meeting all of the above conditions are as
follows
1 Aberdeen Asia Income Fund
2 Albany Investment Trust
3 Alpha Schools (Highland) Project
4 Alphameric plc
5 Anglo Pacific Group plc
6 Associated British Engineering plc
7 Aurora Investment Trust
8 Biome Technologies plc (formerly Stanelco plc)
9 The Biotech Growth Trust Plc
10 British & American Investment Trust
11 British Smaller Companies VCT plc
12 British Smaller Technology Companies VCT 2 plc
13 Caffyns plc
14 Candover Investments plc
15 Cattles plc
16 Charter European Trust
17 DRS Data & Research Services plc
18 Eclectic Investment Trust
19 The Establishment Investment Trust
20 Fidelity Asian Values
21 Fidelity European Values
22 Fidelity Japanese Values
23 Fidelity Special Values
24 Finsbury Growth & Income Trust
25 Framlington Innovative Growth Trust
26 Gartmore European Investment Trust
27 Global Special Opportunities Trust
28 Hansa Trust
29 Helical Bar plc
30 Henderson High Income Trust
31 Highcroft Investments
32 iimia Investment Trust
33 Ingenious Entertainment VCT 1 plc
34 Ingenious Entertainment VCT 2 plc
35 Ingenious Live VCT I plc
36 Ingenious Live VCT II plc
37 Invesco Asia Trust
38 Invesco Income Growth Trust
39 Invesco Perpetual UK Smaller Co Investment Trust
40 Jarvis plc
41 Limelight VCT plc
42 The Lindsell Train Investment Trust
43 Manchester Building Society
44 Mears Group plc
45 Neptune-Calculus Income and Growth VCT plc
46 North Atlantic Smaller Companies Investment Trust
47 Northamber plc
48 Octopus Apollo VCT 1 plc
49 Octopus Apollo VCT 2 plc
50 Octopus Eclipse VCT plc
51 Octopus Eclipse VCT 2 plc
52 Octopus Eclipse VCT 3 plc
53 Octopus Eclipse VCT 4 plc
54 Octopus Phoenix VCT plc
55 Octopus Protected VCT plc
56 Octopus Protected VCT 2 plc
57 Octopus Titan VCT 1 plc
58 Octopus Titan VCT 2 plc
59 Octopus Titan VCT 3 plc
60 Octopus VCT plc
61 Pantheon International Participations plc
62 Parkwood Holdings plc
63 Pochins plc
64 PV Crystalox Solar plc
65 RCM Technology Trust
66 Record plc
67 S R Europe Investment Trust
68 Simons & Co Limited
69 Spark VCT plc
70 Spark VCT 2 plc
71 Sports Direct International plc
72 Standard Life Equity Income Trust
73 TP10 VCT plc
74 TP5 VCT plc
75 TP70 2008 (1) VCT plc
76 TP70 2008 (2) VCT plc
77 TP70 VCT plc
78 Triple Point VCT plc
79 TT Electronics plc
80 World Trade Systems plc
Other Entities with transferable
securities
If condition 3 above were relaxed from "regulated markets" such
that companies whose transferable securities were traded on AIM or
PLUS-quoted were also included, the following 162 additional
clients would meet those revised conditions:
1 2 ergo group Plc
2 ADVFN Plc
3 Adnams Plc
4 African Eagle Resources Plc
5 AH Medical Properties Plc
6 AI Claims Solutions plc
7 AIREA Plc
8 Airsprung Furniture Group Plc
9 ALL IPO Plc
10 Allergy Therapeutics Plc
11 Alliance Pharma Plc
12 Allocate Software plc (formerly Manpower Software plc)
13 Amerisur Resources Plc
14 AorTech International Plc
15 Ariana Resources Plc
16 Artilium plc
17 Ashley House Plc
18 Asia Digital Holdings plc
19 Atlantic Global Plc
20 Augean Plc
21 Avingtrans Plc
22 Avocet Mining plc
23 Baltic Oil Terminals
24 Bango Plc
25 Billington Holdings Plc
26 Biofutures International Plc
27 Blavod Extreme Spirits plc
28 Brady Plc
29 BrainJuicer Group Plc
30 Brulines Plc
31 Castle Support Services Plc
32 CBG Group Plc
33 China Food Company Plc
34 Clerkenwell Ventures PLC
35 Concurrent Technologies Plc
36 ContentFilm plc
37 Coolabi Plc
38 Corac Group Plc
39 Corero plc
40 CSS Stellar Plc
41 Cybit Holdings Plc
42 DDD Group Plc
43 Delcam Plc
44 Digital Marketing Group Plc
45 Eco City Vehicles PLC
46 Education Development International Plc
47 EIRX Theraputics Plc
48 Eleco Plc
49 Energetix Group Plc
50 Energiser Investments plc
51 Eurasia Mining plc
52 Field Systems Design Holdings Plc
53 Formation Group Plc
54 Galleon Holdings Plc
55 Getech Group Plc
56 GMA Resources Plc
57 Hexagon Human capital plc
58 Holders Technology plc
59 Hydrodec Group Plc
60 Hydrogen Group plc
61 I-design Group Plc
62 IDOX plc
63 Imagelinx Plc
64 Immedia Group plc
65 Individual Restaurant Company Plc
66 Inland plc
67 Intelek Plc
68 Intellego Holdings Plc
69 InterQuest Group Plc
70 Iofina Plc
71 iomart Group Plc
72 IPPlus Plc
73 IPSA Group Plc
74 Jourdan Plc
75 Journey Group Plc
76 Judges Scientific Plc
77 Lagan Capital plc
78 Leed Petroleum Plc
79 LiDCO Group Plc
80 Lincat Group Plc
81 Lombard Risk Management PLC
82 LPA Group plc
83 Lupus Capital plc
84 Matchtech Group Plc
85 May Gurney Integrated Services Plc
86 Maxima Holdings Plc
87 Media Square plc
88 Midstates
89 Mission Capital Plc
90 Mobile Streams plc
91 Mobile Tornado Group Plc
92 Money Debt and Credit Plc
93 Motivcom Plc
94 Nationwide Accident Repair Services Plc
95 Netcall plc
96 NextGen Group Plc
97 Nichols Plc
98 Northampton Saints Plc
99 On-Line Plc
100 Patagonia Gold Plc
101 Peel Hotels Plc
102 Personal Group (Holdings) Plc
103 Pinnacle Telecom Group plc
104 Plant Impact Plc
105 President Petroleum Company plc
106 Pressure Technologies Plc
107 Prologic Plc
108 Progressive Digital Media Group plc
109 Proton Power Systems Plc
110 Publishing Technology Plc
111 Real Estate Investors Plc
112 Red Leopard Holdings Plc
113 Redhall Group Plc
114 Robinson Plc
115 Roeford Properties Plc
116 Rotala plc
117 Rubicon Software plc
118 Rurelec Plc
119 Sagentia Group Plc
120 Sanderson Group Plc
121 Sarantel Group Plc
122 Scientific Digital Imaging Plc
123 Shieldtech Plc
124 Silence Therapeutics plc
125 Sirius Petroleum plc
126 smartFOCUS Group Plc
127 Snacktime plc
128 Specialist Energy Group
129 Spiritel Plc
130 Sportingbet plc
131 Staffline Group Plc
132 Starvest PLC
133 Strategic Natural Resources Plc
134 Strathdon Investments Plc
135 Surgical Innovations Group Plc
136 Swallowfield
137 Symphony Environmental Technology Plc
138 Tandem Group Plc
139 The TEG Group Plc
140 Team (Impression) Holdings Plc
141 Ten Alps Plc
142 Tersus Energy plc
143 Theo Fennell plc
144 Tiger Resource Finance plc
145 TMN Group Plc
146 Tolent Plc
147 ToLuna plc
148 Tricorn Group Plc
149 Triple Plate Junction Plc
150 Tristel Plc
151 Ultima Networks Plc
152 VPhase Plc
153 Viridas Plc
154 Volvere plc
155 Waltech Plc
156 Weatherly International Plc
157 Wellington Market Company Plc
158 Westminster Group plc
159 Wyatt Group Plc
160 Zest Group Plc
161 Zetar Plc
162 ZincOx Resources Plc
It should be noted that Grant Thornton UK LLP
have four ongoing audit clients who were not included purely due to
the fact that the accounts were not signed within the financial
year (part of condition 2 above), namely Assetco plc, Braveheart
Investment Group plc, Canisp Plc, Penna Consulting Plc