http://www.legislation.gov.uk/id/nisi/1986/1032/schedule/7ZA

SCHEDULES

SCHEDULE 7ZAOPERATING AND FINANCIAL REVIEW

Review objective

1

An operating and financial review is a balanced and comprehensive analysis, consistent with the size and complexity of the business, of—

a

the development and performance of the business of the company during the financial year,

b

the position of the company at the end of the year,

c

the main trends and factors underlying the development, performance and position of the business of the company during the financial year, and

d

the main trends and factors which are likely to affect the company's future development, performance and position,

prepared so as to assist the members of the company to assess the strategies adopted by the company and the potential for those strategies to succeed.