Defined benefit pension scheme surplus presented separately on the face of the balance sheet.

Deferred revenue disclosed separately from trade and other payables.

Deferred tax classification altered.

Detailed narrative description of proposed changes to directors' remuneration

Revised FRC ethical standard results in change to non-audit services policy.

Exceptional gain recognised in relation to a prior year business acquisition

Businesses disposed of reflected as discontinued operations

Movements in investment in joint venture no longer disclosed separately for net assets and loans.

No presentation of reconciliations of movements in property, plant & equipment, intangible assets and provisions.

Disclosure of significant accounting policies in each individual relevant note.

Disclosure of change in non-audit services policy in line with FRC guidance

Directors’ remuneration policy revised to align with strategic goals.

Restatement of statement of other comprehensive income brings presentation into line with IFRS.

Disclosure of the external-audit tender process.

Tabular disclosure of principal risks extended to identify Brexit as a new principal risk factor.

Disclosure of proposed changes in remuneration policy and the rationale behind the changes.

Disclosure of changes in auditor independence and non-audit fees policy in light of European Union audit legislation reforms.

Change in presentation of financial statements by dividing notes to the financial statement into seven sections and presenting accounting policy statements within individual relevant notes to the accounts.

Clarity of share capital note improved with introduction of tabular disclosures.