Exports
This figure represents direct exports from the UK.

Employees’ remuneration
’Wages and salaries’ figure - excluding social security,
pension costs etc., where possible.

Director’s remuneration
All payments made to directors including pension fund contributions, benefits in kind and ex-gratia payments
to their families.

Audit fees
The auditor’s charge for the statutory audit, which
excludes accountancy charges and other non-audit
related fees.

Non audit fees
This refers to amounts charged by the auditors for
services other than the audit.

Depreciation
This indicates the amount written off tangible assets
(including leased assets) during the period.

Average number of employees
Average number of employees employed during
the period.

Fixed assets
This represents a number of items, including the
following: property, plant, fixtures, fittings, office
equipment and motor vehicles, all at written down
value. This will include leased and capitalised
assets, and, for some industries, assets held on
a long-term basis and constantly replaced for
renting or hiring out.

Intermediate assets
This represents investments in subsidiary and
associated companies, trade and other unquoted investments, long term amounts due from other
group and associated companies and any other
long term debtors.

Due from group non current
Part of intermediate assets, amounts due from
other group companies, associated companies that
are received over one year, and with no stated
fixed repayment terms.

Due from group, current
Amounts due from other group companies or
associated companies that appear to be receivable
within one year.

Trade creditors
This figure includes short-term, i.e. within one year,
portion of trade creditors and trade bills payable. For
smaller companies, where trade creditors have not
been separated out, the figure will represent total
current liabilities.

Bank Overdraft
This includes overdrawn bank account, negative cash
items and bank indebtedness.

Bank loans, current portion
Instalment of bank loan due for repayment within
12 months.

Other short term finance
This includes any undefined ‘Loans’ or ‘Loans’ from
non-banking sources. Typically hire purchase
obligations, leases, factoring advances, stocking
loans, debentures, mortgages, capital creditors,
amounts due to group and directors within one year.

Due to group, current
Loans due to group companies due in one year.

Due to directors
Directors loans due in one year.

Other Current Liabilities
This includes all other sundry creditors, accrued
expenses and pre-paid income, including dividends, corporation tax, social security or other sundry
amounts payable within one year.

Short term loans
The sum of Bank Overdraft, Bank Loans (Current
Portion)and Other Short Term Finance.

Long Term Loans
The sum of Long Term Bank Loans and Other Long
Term Finance.

Long Term Bank Loans
Instalments of bank loans repayable in more than
one year.

Other Long Term Finance
This includes long-term portions of hire purchases
and leasing obligations; amounts due to other group, associated or affiliated companies; portions of trade
and sundry creditors payable in more than one year.

Due to Group, non-current
Loans due to group/related companies over more
than 12 months.

Due to directors, non-current
Directors’ loans due in more than 12 months.

Other Long Term Liabilities
This includes deferred tax, future tax, minority
interests, pension fund liabilities, provisions for
liabilities and pre-paid income.

Called Up Share Capital The total value of shares issued. This represents the share capital currently
invested in the business.

Sundry Reserves
This includes capital reserve, share premium,
relatedcompanies’ reserves, merger reserve,
consolidation reserve, and capital based grants.