The Companies (Miscellaneous Reporting) Regulations 2018 require Compass Group PLC subsidiary companies which are over a certain size, and meet certain qualifying criteria (Qualifying Subsidiaries), to include additional disclosures in their annual reports. These include statements by Qualifying Subsidiaries concerning the corporate governance arrangements which have been applied, and s172 statements which describe how the directors have had regard to the matters set out in s172 of the Companies Act 2006, during the past financial year. These statements must be made available on a website and remain available until the statements for the Qualifying Subsidiary’s next financial year are made available, or where the reporting requirement no longer applies to the Qualifying Subsidiary, the end of the financial year in which it was published.
The Compass Subsidiary Governance Code, as adopted by Qualifying Subsidiaries can be found here.
The latest full set of statutory accounts containing the relevant disclosures for each Qualifying Subsidiary is listed below:
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