Public interest entities

Public Interest Entities (for the financial year to 30 June 2009)

This list has been prepared in accordance with the provisions of the Statutory Auditors (Transparency) Instrument 2008 (‘the Instrument’), made by the Professional Oversight Board of the Financial Reporting Council on 3 April 2008.

The instrument defines a public interest entity as an issuer whose transferable securities are admitted to trading on a regulated market; and the audit of which is a statutory audit within the meaning of section 1210 of the Companies Act 2006. To this end, each of three conditions must be met:

1. the entity is incorporated/established in the United Kingdom
2. Grant Thornton UK LLP signed a statutory audit report (within the meaning of section 1210 of the Companies Act 2006) on the entity's annual accounts during the year ended 30 June 2009
3. on the date that the audit report was signed, the entity had transferable securities (equity or debt) in issue admitted to trading on one or more regulated markets

The seventy five companies meeting all of the above conditions are as follows

1 Aberdeen All Asia Investment Trust plc
2 Albany Investment Trust plc
3 Alphameric plc
4 Anglo Pacific Group plc
5 Associated British Engineering plc
6 Aurora Investment Trust plc
7 Biotech Growth Fund plc
8 British & American Investment Trust plc
9 Caffyns plc
10 Candover Investments plc
11 Charter European Trust plc
12 DRS Data & Research Services plc
13 Eclectic Investment Trust plc
14 The Establishment Investment Trust plc
15 Fidelity Asian Values plc
16 Fidelity European Values plc
17 Fidelity Japanese Values plc
18 Fidelity Special Values plc
19 Finsbury Growth & Income Trust plc
20 Framlington Innovative Growth Trust plc
21 Gartmore European Investment Trust plc
22 Gateway VCT plc
23 Global Special Opportunities Trust plc
24 Goldshield Group plc
25 Hansa Trust plc
26 Helical Bar plc
27 Henderson High Income Trust plc
28 Highcroft Investments plc
29 iimia Investment Trust plc
30 Ingenious Entertainment  VCT 1 plc
31 Ingenious Entertainment  VCT 2 plc
32 Ingenious Live VCT I plc
33 Ingenious Live VCT II plc
34 Ingenious Music VCT II plc
35 Invesco Income Growth Trust plc
36 Invesco Perpetual UK Smaller Companies Investment Trust plc
37 Limelight VCT plc
38 The Lindsell Train Investment Trust plc
39 Manchester Building Society
40 Mears Group plc
41 Neptune-Calculus Income and Growth VCT plc
42 North Atlantic Smaller Cos Investment Trust plc
43 Northamber plc
44 Octopus Apollo VCT 1 plc
45 Octopus Apollo VCT 2 plc
46 Octopus Eclipse VCT plc
47 Octopus Eclipse VCT 2 plc
48 Octopus Eclipse VCT 3 plc
49 Octopus Eclipse VCT 4 plc
50 Octopus Phoenix VCT plc
51 Octopus Protected VCT 2 plc
52 Octopus Protected VCT plc
53 Octopus Titan VCT 1 plc
54 Octopus Titan VCT 2 plc
55 Octopus Titan VCT 3 plc
56 Pantheon International Participations plc
57 Parkwood Holdings plc
58 Pochins plc
59 PV Crystalox Solar plc
60 RCM Technology Trust plc
61 Record plc
62 S R Europe Investment Trust plc
63 Simons & Co Limited
64 Spark VCT plc
65 Spark VCT 2 plc
66 Sports Direct International plc
67 Standard Life Equity Income Trust plc
68 Stanelco plc
69 Templeton Emerging Markets Investment Trust plc
70 TP5 VCT plc
71 TP70 2008 (1) VCT plc
72 TP70 2008 (2) VCT plc
73 TP70 VCT plc
74 Triple Point VCT plc
75 TT Electronics plc

It should be noted that Grant Thornton UK LLP has three ongoing audit clients who were not included purely due to the fact that the accounts were not signed within the financial year (part of condition 2 above), namely Alpha Schools (Highland) Project Plc, Invesco Asia Trust plc and Jarvis Plc.

Other Entities with transferable securities
If condition 3 above was relaxed from "regulated markets" such that companies whose transferable securities were traded on AIM or PLUS-quoted were also included, the following 173 additional clients would meet those revised conditions:

1 2 ergo group plc
2 Adnams plc
3 ADVFN plc
4 African Eagle Resources plc
5 AH Medical Properties plc
6 AI Claims Solutions plc
7 AIREA plc
8 Airsprung Furniture Group plc
9 ALL IPO plc
10 Allergy Therapeutics plc
11 Alliance Pharma plc
12 Ambrian Capital plc
13 Ariana Resources plc
14 Ashley House plc
15 Assetco plc
16 Atlantic Global plc
17 Augean plc
18 Avingtrans plc
19 Avocet Mining plc
20 Bango plc
21 Baobab Resources plc
22 Billington Holdings plc
23 Biofutures International plc
24 Birmingham City plc
25 Blavod Extreme Spirits plc
26 Brady plc
27 BrainJuicer Group plc
28 Braveheart Investment Group plc
29 Broca plc
30 Brulines plc
31 Cambridge Mineral Resources plc
32 Canisp plc
33 Castle Support Services plc
34 CBG Group plc
35 China Food Company plc
36 Clerkenwell Ventures plc
37 CMR Fuel Cells plc
38 Concurrent Technologies plc
39 ContentFilm plc
40 Coolabi plc
41 Corac Group plc
42 Corero plc
43 CSS Stellar plc
44 Cybit Holdings plc
45 Cyprotex
46 DDD Group plc
47 Deal Group Media plc
48 Delcam plc
49 Digital Marketing Group plc
50 Eco City Vehicle plc
51 Education Development International plc
52 EIRX Therapeutics plc
53 Eleco plc
54 Energetix Group plc
55 Energiser Investments plc
56 Eurasia Mining plc
57 Evolutec plc
58 Field Systems Design Holdings plc
59 Formation Group plc
60 Galleon Holdings plc
61 Genesis Petroleum Corporatation plc
62 GeoPark Holdings Limited
63 Getech Group plc
64 Glen Group plc
65 GMA Resources plc
66 Hexagon Human capital plc
67 Holders Technology plc
68 Hydrodec Group plc
69 Hydrogen Group plc
70 I-design Group plc
71 IDOX plc
72 Imagelinx plc
73 Individual Restaurant Company plc
74 Inland plc
75 Intelek Group plc
76 InterQuest Group plc
77 Iofina plc
78 iomart Group plc
79 IPPlus plc
80 IPSA plc
81 Jourdan plc
82 Journey Group plc
83 Judges Capital plc
84 Lagan Capital plc
85 Leed Petroleum plc
86 LiDCO Group plc
87 Lincat plc
88 Lombard Risk Management plc
89 LPA Group plc
90 Lupus Capital plc
91 Manchester Building Society
92 Manpower Software plc
93 Matchtech Group plc
94 Maxima Holdings plc
95 Media Square plc
96 Meridian Petroleum plc
97 Midstates
98 Mission Capital plc
99 Mobile Streams plc
100 Mobile Tornado plc
101 Money Debt and Credit plc
102 Motivcom plc
103 Nationwide Accident Repair Services plc
104 Netcall plc
105 NextGen Group plc
106 Nichols plc
107 Nighthawk Energy plc
108 Northampton Saints plc
109 OneClick HR plc
110 On-Line plc
111 Patagonia Gold plc
112 Peel Hotels plc
113 Personal Group (Holdings) plc
114 Plethora Solutions plc
115 Pressure Technologies plc
116 Prologic plc
117 Proton Power Systems plc
118 Publishing Technology plc
119 Rangers Football Club plc
120 Real Estate Investors plc
121 Red Leopard Holdings plc
122 Redhall Group plc
123 Rift Oil plc
124 Robinson plc
125 Roeford Properties plc
126 Rubicon Software plc
127 Rurelec plc
128 Sagentia Group plc
129 Sanderson Group plc
130 Sarantel plc
131 Scientific Digital Imaging plc
132 Sheffield United plc
133 Shieldtech plc
134 Silence Therapeutics plc
135 Sirius Petroleum plc
136 SiRViS IT plc
137 smartFOCUS Group plc
138 Snacktime plc
139 Spiritel plc
140 Sportingbet plc
141 Staffline Recruitment Group plc
142 Starvest plc
143 Straight plc
144 Strategic Natural Resources plc
145 Supporta plc
146 Surgical Innovations Group plc
147 Swallowfield
148 Symphony Environmental Technology plc
149 Tandem Group plc
150 Team (Impression) Holdings plc
151 TEG Environmental plc
152 Ten Alps plc
153 Theo Fennell plc
154 Tiger Resource Finance plc
155 TMN Group plc
156 Tolent plc
157 ToLuna plc
158 Travelzest plc
159 Tricorn Group plc
160 Triple Plate Junction plc
161 Tristel plc
162 V Phase plc
163 Viridas plc
164 Volvere plc
165 Waltech plc
166 Weatherly International plc
167 Wellington Market Company plc
168 Wyatt Group plc
169 Yougov plc
170 Your Space plc
171 Zest Group plc
172 Zetar plc
173 ZincOx Resources plc

It should be noted that Grant Thornton UK LLP have three ongoing audit clients who were not included purely due to the fact that the accounts were not signed within the financial year (part of condition 2 above), namely Amerisur Resources Plc, AorTech International Plc, Business Systems Group Holdings Plc.