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Bakeries Business Ratio

Company Selection
Our team of in-house analysts research the company sample thoroughly to ensure that the Report covers the top companies in the industry. A company will be included on the following grounds:
i It is a major company within the industry with over 50 percent of its turnover coming from activities relevant to the subject of the Report.
ii It is a company where less than 50 percent of its turnover is generated from activities relevant to the industry, however it is, by virtue of its size, significant within the industry.

Changes of Name
The following companies have changed their names since the publication of the previous edition:
Pride Valley Foods Ltd is now Gruma Seaham Ltd.

New Additions to the Report
The following companies have been added to the current edition:
Abbey Cakes Ltd, Boswells Coffe Co. Ltd, Bread Ltd, Bridor (UK) Ltd, Cornish Bakehouse Ltd, GB Plange UK Ltd, Harris Reeds Ltd, Kate’s Cakes Ltd, Milligan’s Bakery Ltd, Pie Minister Ltd, Queen of Hearts (UK) Ltd, Smith Weston Ltd, Spring Bank West Ltd, Tredinnick Fine Foods Ltd, W.A. Turner Bakery Ltd and Woodhead (Scarborough) Ltd.

Treatment of Holding Companies and Subsidiaries
Where one company accounts for the majority of a group’s turnover, the analyst will decide which company is most relevant to the Report. In some cases, both a holding company and its subsidiary may be included where both are considered to be of significant importance within the sector. Where this could lead to double counting in the totals and averages, one of the companies will be excluded from the calculations. The names of all companies which have been excluded from the Report totals and averages will be preceded by an asterisk in the Performance League Tables. The following companies have been excluded from the totals and averages on the above grounds: Finsbury Food Group PLC and McCambridge Group PLC. Key Note Ltd 2008 Company Selection 1. Company Selection

Diversity of Business Interests
Some companies declare a varied range of business interests in their registered trading activity and
SIC Codes, not all of which are relevant to the subject of the Report. These companies will be excluded from the Report totals and averages to prevent distortion. The following companies have been excluded on these grounds: Bettys & Taylors Group Ltd, Brake Bros Foodservice Ltd, Cactus Creek Ltd, Chaucer Foods Ltd, W.D.Irwin & Sons Ltd, Kettle Foods Ltd, Kitchen Range Foods Ltd, Newly Wed Foods Ltd, Northern Snack Foods Ltd, The Real Good Food Co. PLC, Regentrealm Ltd, RHM Ltd, Smith Weston Ltd and Thorntons PLC.

Large Changes in Accounts
Some companies report very large variances in their figures from one year to the next, due to acquisitions, large exceptional items, etc. These companies will be excluded from the Report totals and averages. The following companies have been excluded on these grounds:
ABF Grain Products Ltd, ABI Holdings Ltd, Bakemark UK Ltd, Canada Bread UK Ltd. Dina Foods Ltd, FDS Informal Foods Ltd, Fletchers Bakeries Ltd, Frank Roberts & Sons Ltd, Gruma Seaham Ltd, The Handmade Flapjack Co. Ltd, Krispy Kreme UK Ltd, Maison Blanc Ltd, Maple Leaf Bakery UK Ltd, Milligans Bakery Ltd, Rich Products Ltd, United Biscuits UK Ltd, United Central Bakeries Ltd and Whites Speedicook Ltd.

Exports
Some companies derive a proportion of their revenue from exported goods or services. Companies at derive 90 percent or more of their turnover through these means will be excluded from the totals and averages of the Report.

Exceptionally Large Companies
Occasionally an industry can be dominated by one or several exceptionally large companies. This
may also distort the totals and averages for the sector, and therefore these companies may also be excluded from the calculations.Company Selection Key Note Ltd 2008 This section provides an at-a-glance overview of industry performance, profiling the performance of the industry and leading companies within the Report.

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