The regulatory accounts are annual financial statements the water and sewerage and water only companies in England and Wales are required to make about their regulated business. This information is essential for them to demonstrate their financial performance to stakeholders. They are the only source of regular, consistent and audited financial information on the regulated business.
As part of their regulatory accounts, each company must include specific financial information (costs, revenues, assets and liabilities) for the different activities they carry out in delivering water and sewerage services. This for the purposes of accounting separation, which will (among other things) help us to develop better tools for regulating the companies.
| Company | Documents |
|---|---|
| Anglian | Regulatory accounts |
| Accounting separation tables | |
| Accounting separation methodology | |
| Dŵr Cymru | Regulatory accounts and accounting separation tables |
| Accounting separation methodology | |
| Northumbrian | Regulatory accounts |
| Accounting separation methodology part 1 | |
| Accounting separation methodology part 2 | |
| Accounting separation methodology part 3 | |
| Accounting separation methodology part 4 | |
| Severn Trent | Regulatory accounts |
| Accounting separation methodology | |
| South West | Regulatory accounts |
| Accounting separation methodology | |
| Southern | Regulatory accounts |
| Accounting separation methodology | |
| Thames | Regulatory accounts |
| Accounting separation methodology | |
| United Utilities | Regulatory accounts |
| Accounting separation methodology | |
| Wessex | Regulatory accounts & methodology |
| Yorkshire | Regulatory accounts & methodology |
| Company | Documents |
|---|---|
| Bristol | Regulatory accounts |
| Methodology part 1 | |
| Methodology part 2 | |
| Cambridge | Regulatory accounts & methodology |
| Dee Valley | Regulatory accounts & methodology |
| Portsmouth | Regulatory accounts & methodology |
| Sembcorp Bournemouth | Regulatory accounts & methodology |
| South East | Regulatory accounts |
| Accounting separation tables & methodology | |
| South Staffs | Regulatory accounts & methodology |
| Sutton & East Surrey | Regulatory accounts |
| Methodology | |
| Veolia Central | Regulatory accounts |
| Accounting separation tables & methodology | |
| Veolia East | Regulatory accounts & methodology |
| Veolia Southeast | Regulatory accounts & methodology |