Company Secretary's Annual Reporting Handbook 2025/26

The comprehensive, user-friendly guide to ensure your 2025 annual report is compliant 

For nearly 20 years, UK-incorporated, main market listed companies have relied on us to help them meet their annual reporting requirements. Company secretarial and governance professionals at over 100 main market listed companies have used our comprehensive Annual Reporting Handbook to help them navigate annual reporting law, regulation and best practice, all delivered in a user-friendly format. The 2025/26 edition is now available.

Some of the key changes and issues covered this year:

• Regulatory expectations - Regulatory focus areas and disclosure expectations for reporting in 25/26, with continued emphasis on risks and uncertainties driven by the prevailing economic and geopolitical environment and broader risks impacting business resilience. Regulatory thoughts on enhancing smaller company reporting.
• Governance – Reporting in line with the Principles and applicable Provisions of the 2024 version of the FRC's UK Corporate Governance Code, and associated regulatory guidance. 
• Remuneration – Investment Association's thoughts on improving the implementation of its executive pay guidelines. Opportunities to streamline the statutory content requirements of Remuneration Policies to be put to shareholders in 2026, and other remuneration-related legislative changes now in force.
• Publishing the Annual Report – New regulatory changes to announcements aimed at improving the functionality of the National Storage Mechanism, and new FRC insights into structured digital reporting.
• Future reform – Identification of areas of reporting reform on the horizon, including new disclosure requirements on supplier payment performance, streamlining the Remuneration Report, and reducing the content of the Directors' Report in the short term ahead of its proposed removal.
• AGM – Considerations for the 2026 AGM, including minor legislative changes now in force.

How can the Annual Reporting Handbook help you?

Drafted from the perspective of a UK-incorporated main market company with equity shares listed in the equity shares (commercial companies) category of the Official List and having a 31 December 2025 financial year-end, the Handbook:

• summarises the UK reporting rules with which you must comply this year and highlights the areas on which investors are likely to focus their attention;
• provides assurance to reporting teams and ultimately company boards that all relevant reporting requirements have been addressed; and
• draws attention to additional best practice reports and guidance that will help enhance the quality of a listed company’s reporting.

You can purchase a copy by completing the form on this page. Do not hesitate to give any of the team listed a call – we would be more than happy to discuss any queries you may have.