raw: Use "Company" when referring to your company; do not use "company".

preferred: Company when referring to your company


raw: Use "company" when referring to other companies; do not use "Company".

preferred: company when referring to other companies


raw: Use "Chairman [of the Board]"; do not use "chairman [of the Board]".

preferred: Chairman [of the Board]


raw: Use "Chair [of the Board]"; do not use "chair [of the Board]".

preferred: Chair [of the Board]


raw: Use "Chief Executive Officer"; do not use "chief executive officer".

preferred: Chief Executive Officer


raw: Use "Company Secretary"; do not use "company secretary".

preferred: Company Secretary


raw: Use "Director"; do not use "director".

preferred: Director


raw: Use "division"; do not use "Division".

preferred: division


raw: Use "Executive Director"; do not use "executive director", "executive Director".

preferred: Executive Director

disallowed:
executive director
executive Director


raw: Use "Group" when referring to your company; do not use "group".

preferred: Group when referring to your company


raw: Use "group" when referring to other companies; do not use "Group".

preferred: group when referring to other companies


raw: Use "Independent… [NED]"; do not use "independent… [NED]".

preferred: Independent… [NED]


raw: Use "Non-Executive Director"; do not use "non-executive director", "Non-executive Director", "non-Executive Director".

preferred: Non-Executive Director

disallowed:
non-executive director
Non-executive Director
non-Executive Director


raw: Allow NED after spelling out as "Non-Executive Director".

preferred: NED after first spelling out Non-Executive Director


raw: Use "parent company"; do not use "Parent Company", "parent Company".

preferred: parent company

disallowed:
Parent Company
parent Company


raw: Use "Senior Independent Director"; do not use "senior independent director".

preferred: Senior Independent Director


raw: Use initial capitals on first word and proper nouns only - sentence case - for headings.

preferred: Sentence case for headings (first word and proper nouns only)


raw: Use "Audit Committee Report"; do not use "Audit Committee report", "audit committee report".

preferred: Audit Committee Report

disallowed:
Audit Committee report
audit committee report


raw: Use "Chairman’s [or Chair’s] Statement"; do not use "Chairman’s [or Chair’s] statement".

preferred: Chairman’s [or Chair’s] Statement


raw: Use "Chief Executive’s Review"; do not use "Chief Executive’s review".

preferred: Chief Executive’s Review


raw: Use "Corporate Governance Statement"; do not use "Corporate Governance statement", "corporate governance statement".

preferred: Corporate Governance Statement

disallowed:
Corporate Governance statement
corporate governance statement


raw: Use "Directors’ Report"; do not use "Directors’ report", "directors’ report".

preferred: Directors’ Report

disallowed:
Directors’ report
directors’ report


raw: Use "Financial Review"; do not use "Financial review", "financial review".

preferred: Financial Review

disallowed:
Financial review
financial review


raw: Use "financial statements"; do not use "Financial Statements".

preferred: financial statements


raw: Use "modern slavery statement"; do not use "Modern Slavery Statement", "Modern Slavery statement".

preferred: modern slavery statement

disallowed:
Modern Slavery Statement
Modern Slavery statement


raw: Use "note X [to financial statements]"; do not use "Note X [to financial statements]".

preferred: note X [to financial statements]


raw: Use "Remuneration Report"; do not use "Remuneration report", "remuneration report".

preferred: Remuneration Report

disallowed:
Remuneration report
remuneration report


raw: Use "Strategic Report/Review"; do not use "Strategic report/review", "strategic report/review".

preferred: Strategic Report/Review

disallowed:
Strategic report/review
strategic report/review


raw: Use "viability statement"; do not use "Viability Statement".

preferred: viability statement


raw: Use "Audit Committee, etc."; do not use "Audit committee, etc.", "audit committee".

preferred: Audit Committee, etc.

disallowed:
Audit committee, etc.
audit committee


raw: Use "Board Committees"; do not use "Board committees".

preferred: Board Committees


raw: Use "Chair [of a committee]"; do not use "chair [of a committee]".

preferred: Chair [of a committee]


raw: Use "Nomination Committee"; do not use "nomination committee", "nominations committee"; "Nominations Committee".

preferred: Nomination Committee

disallowed:
nomination committee
nominations committee
Nominations Committee


raw: Use "the Committee [specific]"; do not use "the committee [specific]".

preferred: the Committee [specific]


raw: Treat "auditor/s [external]" as singular; do not treat "auditor/s [external]" as plural.

preferred: auditor/s [external] treated as singular


raw: Treat "Board" as singular; do not treat "Board" as plural.

preferred: Board treated as singular


raw: Treat "data" as singular; do not treat "data" as plural.

preferred: data treated as singular


raw: Treat "management [as a body]" as plural; do not treat "management [as a body]" as singular.

preferred: management [as a body] treated as plural

disallowed: management [as a body] treated as singular


raw: Treat "team" as singular; do not treat "team" as plural.

preferred: team treated as singular


raw: Use "annual bonus"; do not use "Annual Bonus".

preferred: annual bonus


raw: Use "Annual General Meeting"; do not use "annual general meeting".

preferred: Annual General Meeting


raw: Use "Annual Report and Accounts"; do not use "annual report and accounts", "Annual Report and accounts".

preferred: Annual Report and Accounts

disallowed:
annual report and accounts
Annual Report and accounts


raw: Use "Articles of Association"; do not use "articles of association".

preferred: Articles of Association


raw: Use "Artificial Intelligence"; do not use "artificial intelligence".

preferred: Artificial Intelligence


raw: Use "auditor/s"; do not use "Auditor/s".

preferred: auditor/s


raw: Use "balance sheet"; do not use "Balance Sheet".

preferred: balance sheet


raw: Use "Code of Conduct"; do not use "code of conduct".

preferred: Code of Conduct


raw: Use "corporation tax"; do not use "Corporation Tax".

preferred: corporation tax


raw: Use "defined benefit [scheme]"; do not use "Defined Benefit [scheme]".

preferred: defined benefit [scheme]


raw: Use "earnings per share"; do not use "Earnings Per Share", "Earnings per Share".

preferred: earnings per share

disallowed:
Earnings Per Share
Earnings per Share


raw: Use "Government" for executive body; use "government" for the process of government".

preferred: Government for executive body; government for the process


raw: Use "internal audit function"; do not use "Internal Audit function".

preferred: internal audit function


raw: Use "joint venture"; do not use "Joint Venture", "JV".

preferred: joint venture

disallowed:
Joint Venture
JV


raw: Use "n/a"; do not use "N/A", "n.a.", "na".


raw: Use "net zero"; do not use "Net Zero".

preferred: net zero


raw: Use "ordinary shares"; do not use "Ordinary Shares", "Ordinary shares".

preferred: ordinary shares

disallowed:
Ordinary Shares
Ordinary shares


raw: Use "revolving credit facility"; do not use "Revolving Credit Facility".

preferred: revolving credit facility


raw: Use "the scheme [pension scheme]"; do not use "the Scheme [pension scheme]".

preferred: the scheme [pension scheme]


raw: Use "Scope 1, 2, 3 [emissions]"; do not use "scope 1, 2, 3 [emissions]".

preferred: Scope 1, 2, 3 [emissions]


raw: Use "section [of an Act]"; do not use "Section [of an Act]".

preferred: section [of an Act]


raw: Use "senior executive"; do not use "Senior Executive", "senior Executive".

preferred: senior executive

disallowed:
Senior Executive
senior Executive


raw: Use "senior manager/ment"; do not use "Senior Manager/ment", "senior Manager/ment".

preferred: senior manager/ment

disallowed:
Senior Manager/ment
senior Manager/ment


raw: Use "shareholders"; do not use "Shareholders".

preferred: shareholders


raw: Use "spring, summer, autumn, winter"; do not use "Spring, Summer, Autumn, Winter".

preferred: spring, summer, autumn, winter


raw: Use "Terms of Reference"; do not use "terms of reference".

preferred: Terms of Reference


raw: Use "total shareholder return"; do not use "Total Shareholder Return".

preferred: total shareholder return


raw: Use "trustee"; do not use "Trustee".

preferred: trustee


raw: Use "values"; do not use "Values".

preferred: values


raw: Use "Vision"; do not use "vision".

preferred: Vision


raw: Use "adviser"; do not use "advisor".

preferred: adviser


raw: Use "-based [adjective]"; do not use "based".

preferred: -based as an adjective


raw: Use "benefiting, benefited"; do not use "benefitting, benefitted".

preferred: benefiting, benefited

disallowed: benefitting benefitted


raw: Use "buy-back, buy-in, buy-out [nouns]"; do not use "buyback, buyin, buyout", "buy back, buy in, buy out".

preferred: buy-back, buy-in, buy-out [nouns]

disallowed:
buyback
buyin
buyout
buy back
buy in
buy out


raw: Use "cash-generating unit"; do not use "cash generating unit".

preferred: cash-generating unit


raw: Use "co-operate"; do not use "cooperate".

preferred: co-operate


raw: Use "coordinate"; do not use "co-ordinate".

preferred: coordinate


raw: Use "cost-effective [adjective]"; do not use "cost effective".

preferred: cost-effective [adjective]


raw: Use "cost of living [adjective]"; do not use "cost-of-living".

preferred: cost of living [adjective]


raw: Use "Covid-19"; do not use "Coronavirus", "coronavirus", "COVID-19".

disallowed: Coronavirus coronavirus COVID-19


raw: Use "-day, -week, -month, -year [adjective]"; do not use "day, week, month, year".

preferred: -day, -week, -month, -year [adjective]

disallowed: day, week, month, year when used adjectivally


raw: Use "day-to-day [adjective]"; do not use "day to day".

preferred: day-to-day [adjective]


raw: Use "decision-making [adjective]"; do not use "decision making".

preferred: decision-making [adjective]


raw: Use "decision making [noun]"; do not use "decision-making".

preferred: decision making [noun]


raw: Use "equity-settled [adjective]"; do not use "equity settled".

preferred: equity-settled [adjective]


raw: Use "-facing [adjective]"; do not use "facing".

preferred: -facing as an adjective


raw: Use "focusing, focused"; do not use "focussing, focussed".

preferred: focusing, focused

disallowed: focussing focussed


raw: Use "forward-looking [adjective]"; do not use "forward looking".

preferred: forward-looking [adjective]


raw: Use "full-time, part-time [adjective]"; do not use "full time, part time".

preferred: full-time, part-time [adjective]

disallowed:
full time
part time


raw: Use "full year [adjective]"; do not use "full-year".

preferred: full year [adjective]


raw: Use "Group-wide"; do not use "Group wide".

preferred: Group-wide


raw: Use "half-year [adjective]"; do not use "half year".

preferred: half-year [adjective]


raw: Use "high-, low- [adjective]"; do not use "low carbon".

preferred: high-, low- [adjective pattern]


raw: Use "intercompany"; do not use "inter-company", "inter company".

preferred: intercompany

disallowed:
inter-company
inter company


raw: Use "interest bearing [adjective]"; do not use "interest-bearing".

preferred: interest bearing [adjective]


raw: Use "intra-group"; do not use "intra Group", "intra-Group", "intragroup", "intra group".

preferred: intra-group

disallowed:
intra Group
intra-Group
intragroup
intra group


raw: Use "judgement throughout"; do not use "judgment when referring to legal matters".

preferred: judgement


raw: Use "life cycle"; do not use "lifecycle", "life-cycle".

preferred: life cycle

disallowed: lifecycle life-cycle


raw: Use "like-for-like [adjective]"; do not use "like for like".

preferred: like-for-like [adjective]


raw: Use "long-term, short-term [adjective]"; do not use "long term, short term".

preferred: long-term, short-term [adjective]

disallowed:
long term
short term


raw: Use "macroeconomic"; do not use "macro-economic".

preferred: macroeconomic


raw: Use "market-leading [adjective]"; do not use "market leading".

preferred: market-leading [adjective]


raw: Use "marketplace"; do not use "market-place", "market place".

preferred: marketplace

disallowed:
market-place
market place


raw: Use "multi-platform, etc [adjective]"; do not use "multiplatform, etc", "multi platform, etc".

preferred: multi-platform, etc [adjective]

disallowed:
multiplatform, etc
multi platform, etc


raw: Use "net zero [adjective]"; do not use "net-zero".

preferred: net zero [adjective]


raw: Use "net zero [noun]"; do not use "net-zero".

preferred: net zero [noun]


raw: Use "nil cost [adjective]"; do not use "nil-cost".

preferred: nil cost [adjective]


raw: Use "one-third, two-thirds"; do not use "one third, two thirds".

preferred: one-third, two-thirds

disallowed:
one third
two thirds


raw: Use "pay-out [noun]"; do not use "payout", "pay out".

preferred: pay-out [noun]

disallowed:
payout
pay out


raw: Use "post reporting, etc [adjective]"; do not use "postreporting", "post-reporting".

preferred: post reporting, etc [adjective]

disallowed: postreporting post-reporting


raw: Use "pro-forma"; do not use "proforma", "pro forma".

preferred: pro-forma

disallowed:
proforma
pro forma


raw: Use "pro-rata, pro-rated"; do not use "prorate, prorated", "pro rata, pro rated".

preferred: pro-rata, pro-rated

disallowed:
prorate
prorated
pro rata
pro rated


raw: Use "remeasure, reappoint, rebrand, relaunch, restructure etc"; do not use re-measure etc.


raw: Use "-related [adjective]"; do not use "related".

preferred: -related [adjective]


raw: Use "right-of-use [adjective]"; do not use "right of use".

preferred: right-of-use [adjective]


raw: Use "roll-out [noun]"; do not use "rollout", "roll out".

preferred: roll-out [noun]

disallowed:
rollout
roll out


raw: Use "skill-set"; do not use "skillset", "skill set".

preferred: skill-set

disallowed:
skillset
skill set


raw: Use "straight-line basis"; do not use "straight line basis".

preferred: straight-line basis


raw: Use "third-party [adjective]"; do not use "third party".

preferred: third-party [adjective]


raw: Use "timeframe"; do not use "time-frame", "time frame".

preferred: timeframe

disallowed:
time-frame
time frame


raw: Use "tool kit"; do not use "toolkit", "tool-kit".

preferred: tool kit

disallowed: toolkit tool-kit


raw: Use "top down, bottom up [adjective]"; do not use "top-down, bottom-up".

preferred: top down, bottom up [adjective]

disallowed: top-down bottom-up


raw: Use "underway"; do not use "under way".

preferred: underway


raw: Use "upfront"; do not use "up-front", "up front".

preferred: upfront

disallowed:
up-front
up front


raw: Use "United States"; do not use "USA", "US".

preferred: United States

disallowed: USA US


raw: Use "well- [adjective]"; do not use "well".

preferred: well- [adjective]

disallowed: well used bare in compound where hyphen form is preferred


raw: Use "wellbeing"; do not use "well-being".

preferred: wellbeing


raw: Use "whistleblowing"; do not use "whistle-blowing", "whistle blowing".

preferred: whistleblowing

disallowed:
whistle-blowing
whistle blowing


raw: Use "write-downs, write-offs [nouns]"; do not use "write downs, write offs".

preferred: write-downs, write-offs [nouns]

disallowed:
write downs
write offs


raw: Use "year end [adjective]"; do not use "year-end".

preferred: year end [adjective]


raw: Use "year end [noun]"; do not use "year-end".

preferred: year end [noun]


raw: Use "year-on-year [adjective]"; do not use "year on year".

preferred: year-on-year [adjective]


raw: Use "year on year [noun]"; do not use "year-on-year".

preferred: year on year [noun]


raw: Use "business.co.uk for Company website and other URLs"; do not use "http://www.business.co.uk", "www.business.co.uk".


raw: Use "2025-2030" for a range of years; do not use "2025-30".

preferred: 2025-2030 for a range of years


raw: Use an en dash with a space either side for ranges of numbers (15 – 20); do not use an en dash with no space either side for ranges of numbers (15–20), a hyphen with no space either side for ranges of numbers (15-20), a hyphen with a space either side for ranges of numbers (15 - 20), ‘to’ for ranges of numbers (15 to 20).

preferred: 15 – 20 style for numeric ranges


raw: Use UK sterling for currency in Annual Report.


raw: Use "sterling, dollar, Euro"; do not use "Sterling, Dollar, Euro", "GBP, USD, EUR", "sterling, dollar, euro".

preferred: sterling, dollar, Euro

disallowed:
Sterling, Dollar, Euro
GBP, USD, EUR
sterling, dollar, euro


raw: Use "p" for pence; do not use "pence".

preferred: p for pence


raw: Use "c" for cents; do not use "¢", "cents".

preferred: c for cents

disallowed: ¢ cents


raw: Use one to ten spelled out, 11 onwards in numerals; do not use one to nine spelled out, 10 onwards in numerals, all in numerals, all in words.

preferred: one to ten spelled out, 11 onwards numerals

disallowed: one to nine spelled out, 10 onwards numerals


raw: Use numerals for all for a mixture of numbers in a sentence; do not use words for all, allow a mixture of words and numerals.

preferred: numerals for all when there is a mixture in a sentence

disallowed:
words for all
mixture of words and numerals


raw: Use "£x million, billion in text; £m, bn in tables".


raw: Use "one million" for non-financial values; do not use "1 million", "1m".

preferred: one million for non-financial values


raw: Use "£m" in table headers; do not use "£’m".

preferred: £m in table headers


raw: Use "£'000" in table headers; do not use "£000s", "£000", "£’000s".

preferred: £'000 in table headers


raw: Use "%" in text for percentages; do not use "percent", "per cent".

preferred: % in text for percentages

disallowed:
percent
per cent


raw: Use "%" in tables for percentages; do not use "per cent", "percent".

preferred: % in tables for percentages

disallowed:
per cent
percent


raw: Use "midday"; do not use "12pm", "12 noon".

preferred: midday


raw: Use "m2/ft2" for square metres/feet; do not use "sq. m./ft.", "sq m/ft", "square metres/feet".

disallowed:
sq. m./ft.
sq m/ft
square metres/feet


raw: Use "g, kg, t [no space before]" for grammes, kilogrammes, tonnes; do not use "grammes, kilogrammes, tonnes", "g, kg, t [space before]".

preferred: g, kg, t with no space before value

disallowed: grammes, kilogrammes, tonnes spelled out


raw: Use "2km"; do not use "two kilometres/miles", "2 kilometres/miles", "2 km".

disallowed:
two kilometres/miles
2 kilometres/miles
2 km


raw: Use Numerals: 1, 2, 3, etc for footnotes; do not use Letters: a, b, c, etc, Symbols: *, †, §, etc, Roman numerals: (i), (ii), (iii), etc.

preferred: numerals 1, 2, 3 etc for footnotes

disallowed:
letters a, b, c etc
symbols *, †, § etc
Roman numerals (i), (ii), (iii) etc


raw: Do not use a full stop after footnote numbers at foot of page.

preferred: no full stop after footnote numbers at foot of page


raw: Indent text on the second and following lines to align with text on the first line; do not leave text on the second and following lines unindented to align with text on the first line.

preferred: indent continuation lines in footnotes


raw: Use a full stop at end of each footnote.

preferred: full stop at end of each footnote


raw: Use single quotation marks, but double for speech and pull-out quotes; do not use double quotation marks throughout, single quotation marks throughout.

preferred: single quotation marks generally; double for speech and pull-out quotes

disallowed:
double quotation marks throughout
single quotation marks throughout


raw: Spell out and introduce abbreviations/acronyms in each main section (Strategic Report, Governance, Financial Statements); do not spell out and introduce on first use in whole document, spell out and introduce on first use in every section (e.g. each committee report).

preferred: spell out and introduce abbreviations in each main section

disallowed: spell out only on first use in whole document

disallowed: spell out on first use in every subsection such as each committee report


raw: Do not spell out abbreviations/acronyms that are very well known, e.g. BBC, IT, UK.

preferred: do not spell out very well known abbreviations such as BBC, IT, UK


raw: Use "FTSE 250"; do not use "FTSE250".

preferred: FTSE 250


raw: Use "IFRS 1, IAS 1, etc"; do not use "IFRS1, IAS1, etc".

preferred: IFRS 1, IAS 1, etc


raw: Use "(the Company)"; do not use "(the ‘Company’)", "('the Company')".

preferred: (the Company)

disallowed:
(the ‘Company’)
('the Company')


raw: Use registered and trade mark symbols (®, ™) on first use of registered name in whole document only; do not use on first use of registered name in each section, at every instance.

preferred: registered and trade mark symbols only on first use in whole document

disallowed:
symbols on first use in each section
symbols on every instance


raw: Use "eg, ie, pa, etc"; do not use "e.g., i.e., p.a., etc.".

preferred: eg, ie, pa, etc


raw: Use "Mr, Mrs, Dr"; do not use "Mr., Mrs., Dr.".

preferred: Mr, Mrs, Dr

disallowed: Mr. Mrs. Dr.


raw: Use "vs."; do not use "vs", "versus".

preferred: vs.

disallowed: vs versus


raw: Use no space before… but one after for ellipses; do not use space before … and after, no space before…or after.

preferred: no space before ellipses, one space after

disallowed:
space before and after ellipses
no space either side of ellipses


raw: If bullets follow on from a partial sentence preceding the colon, then: bullets do not have an initial capital and end with a semi-colon; the penultimate bullet ends with a semi-colon; and the final bullet ends with a full point.

preferred: for run-on bullets after a partial sentence, no initial capital, all bullets end with semicolon except final which ends with full stop


raw: If bullets are standalone sentences, the style is as follows: Each bullet begins with an initial capital. Each bullet ends without a full point.

preferred: for standalone sentence bullets, initial capital and no final full stop


raw: For brief lists: use short bullets, initial capitals as in examples above, and no punctuation.

preferred: for brief lists, use short bullets with initial capitals and no punctuation