Financial Report

 Prepare a report for your manager which: 1) Using the Annual Report of Tesco available at the following link:  https://www.tescoplc.com/media/264194/annual-report-2016 a) Explains the term ‘stakeholder’ and identifies three types of stakeholder of Tesco. 15% b) Analyses how the Environmental and Social Review and the Corporate Governance Report help Tesco demonstrate its performance in terms of its corporate and social responsibilities to two of the stakeholders identified in a) above.  35%  2) Analyses and evaluates the financial position of Benedict Co. using a range of financial ratios to meet the requirements of potential customers, investors, lenders and suppliers. Your analysis should: a) Explain the purpose and relevance of the chosen ratios. b) Include the results for each chosen ratio and reasons for the movement between the two years. c) Highlight any aspects of the performance of Benedict Co. which would give cause for concern. d) Critically evaluate the application of financial ratios in interpreting and measuring the performance of a company. All calculations should be shown in full as an appendix to the report. 40%  Marks are available for the presentation of your report including structure, style and the presentation of referencing. 10%   

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AF4S31 Assessment 1 (V2) Brief

This assignment will be marked out of 100%
This assignment contributes to 50% of the total module marks.

The assessments are bonded which means you need 40%+ over both assessments
combined to pass the module.

Learning Outcomes to be assessed

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As specified in the validated module descriptor available at:
https://icis.southwales.ac.uk/studentmodules/10122/studentmodulespecifications

Learning outcome 1
The ability of students to critically assess, apply and evaluate the issues and techniques
of strategic financial management.
Grading Criteria
Please see School’s marking criteria for undergraduate/post graduate assessments on
the module VLE. Any additional grading/marking guidance will be posted with
assessment task below.
Assignment

You have recently attended a workshop aimed at improving your understanding of
company Annual Reports using Tesco’s report as an example.

During the workshop you looked at the following sections of Tesco’s annual report:

 The Strategic Report including the Environmental and Social Review,
 The Corporate Governance Report and,
 The Group Statements of: ‘Income’ (also sometimes referred to as the Statement

of Profit and Loss) ‘Balance Sheet’ and ‘Cash-Flows’.

You learned about how different ‘stakeholders’ may use the information contained in
these reports and financial statements. You also learned about financial ratios and how
these can be used to interpret and assess the performance of a business in terms of its
profitability, liquidity, efficiency and return to investors.

The timing of the workshop was very fortuitous. You are the Purchasing Manager for the
business you work for. You are in the process of letting a contract for the supply of an
important component used in your business’s production. You have been provided with
the financial statements of Benedict Co. who are one of a few companies tendering for
the contract. The income statement and statement of financial position have been
reproduced below.

As well as reviewing the financial statements of Benedict Co. from a potential customer
perspective, you are interested in how the company may be viewed by potential
investors, lenders and suppliers.

You have also collected the following information about other companies operating in the
same sector as Benedict Co.:

Current ratio 1.6 Quick ratio 1.0
Trade receivable days 55 days Inventory days 60 days
Trade payable days 90 days

https://icis.southwales.ac.uk/studentmodules/10122/studentmodulespecifications

Statement of income for Benedict Co. for the year to 31 January

20X1

20X0

Sales

30,

800

24,900

Cost of sales

16,000

14,

500

Gross profit

14,800

10,

400

Admin expenses

1,700

400

Distribution costs

3,500

800

Finance costs

1,300

500

Profit before taxation

8,300

8,700

TAXATION

1,700

1,700

Profit after taxation 6,600 7,000

Statement of financial position for Benedict Co. as at 31 January 20X1

20X1 20X0

Non-current assets

3

8,000

32,600

Current assets

Inventory 5,200

2,600

Trade receivables 7,600

3,

800

12,800

6,400

Total assets

50,800

39,000

Capital and reserves

Share capital

18,000

18,000

Reserves

10,000

7,900

28,000

25,900

Non-current liabilities

6% bonds

12,000

8,000

Current liabilities

Trade payables 6,800

4,300

Overdraft 4,000

800

10,800

5,100

50,800 39,000

Dividends of $4.5 million were paid in 20X1 and $3.6 million in 20X0. Shares in Benedict
Co. had a market value of $5.60 at 31 January 20X1 compared to $3.60 in 20X0.
Benedict Co. has issued 18 million $1 shares.

Required:
Prepare a report for your manager which:

1) Using the Annual Report of Tesco available at the following link:

https://www.tescoplc.com/media/264194/annual-report-2016

a) Explains the term ‘stakeholder’ and identifies three types of stakeholder of
Tesco. 15%

b) Analyses how the Environmental and Social Review and the Corporate

Governance Report help Tesco demonstrate its performance in terms of its
corporate and social responsibilities to two of the stakeholders identified in a)
above.

35%

2) Analyses and evaluates the financial position of Benedict Co. using a range of
financial ratios to meet the requirements of potential customers, investors, lenders
and suppliers. Your analysis should:

a) Explain the purpose and relevance of the chosen ratios.
b) Include the results for each chosen ratio and reasons for the movement

between the two years.
c) Highlight any aspects of the performance of Benedict Co. which would give

cause for concern.
d) Critically evaluate the application of financial ratios in interpreting and measuring

the performance of a company.

All calculations should be shown in full as an appendix to the report.

40%

Marks are available for the presentation of your report including structure, style and the
presentation of referencing.

10%

Total 100%

https://www.tescoplc.com/media/264194/annual-report-2016

Grading Criteria
Section Weighting Criteria

(1) Using the AR of
Tesco:

a) explain ‘Stakeholder’
and identify three of
Tesco’s stakeholders

b) analyse the
‘Environmental and
Social Review and
Corporate Governance
Report how this
demonstrates CSR to 2
stakeholders

15%

35%

Demonstrate:

 Relevant practical, academic and subject
specific skills

 Knowledge understanding and
appreciation of issues involved.

 Ability to research and provide practical
and relevant points

 Clear communication, explanation
evaluation and discussion of aspects
being covered

(2) Financial analysis
and interpretation

40%

Report
Structure and
presentation

10%

 Clarity of layout, grammar, presentation
and inclusion of all relevant matters

 Tone and use of professional language i.e.
suitable for addressee of report

 Accuracy of referencing, and appropriate
use of appendices

Assessment guidance
Your report should be word processed, clearly laid out and concise and should be
supported by appropriate workings for the numerical elements. The word limit for the
report is 3,000 words.

The text of this assignment must be in your own words (not even a sentence or phrase
should be taken from another source unless this source is referenced and the phrase
placed in quotes). It is dishonest not to acknowledge the work of other people and you
open yourself up to the accusation of plagiarism. Referencing should in accordance with
the Harvard System. A guide published by the Library lists the most common types of
references with examples. The guide can be found on the module VLE

Hand-in requirements and dates:

Please see the VLE

PLEASE NOTE THAT IF YOU ARE EVEN ONE MINUTE LATE UPLOADING YOUR
FILE THIS WILL COUNT AS A LATE SUBMISSION AND THE APPROPRIATE
PENALTY WILL APPLY.

000

$’000
Sales

30,800

24,900
Cost of sales

16,000

14,500
Gross profit

14,800

10,400
Admin expenses

1,700

400
Distribution costs

3,500

800
Finance costs

1,300

500
Profit before taxation

8,300

8,700
TAXATION

1,700

1,700
Profit after taxation 6,600 7,000

Statement of financial position for Benedict Co. as at 31 January 20X1

20X1 20X0
$’000 $’000 $’000 $’000
Non-current assets

38,000

32,600
Current assets

Inventory 5,200

2,600
Trade receivables 7,600

3,800

12,800

6,400
Total assets

50,800

39,000

Capital and reserves

Share capital

18,000

18,000
Reserves

10,000

7,900

28,000

25,900
Non-current liabilities

6% bonds

12,000

8,000

Current liabilities

Trade payables 6,800

4,300
Overdraft 4,000

800

10,800

5,100
50,800 39,000

Dividends of $4.5 million were paid in 20X1 and $3.6 million in 20X0. Shares in Benedict
Co. had a market value of $5.60 at 31 January 20X1 compared to $3.60 in 20X0.
Benedict Co. has issued 18 million $1 shares.

Required:
Prepare a report for your manager which:

1) Using the Annual Report of Tesco available at the following link:

https://www.tescoplc.com/media/264194/annual-report-2016

a) Explains the term ‘stakeholder’ and identifies three types of stakeholder of
Tesco. 15%

b) Analyses how the Environmental and Social Review and the Corporate
Governance Report help Tesco demonstrate its performance in terms of its
corporate and social responsibilities to two of the stakeholders identified in a)
above.
35%

2) Analyses and evaluates the financial position of Benedict Co. using a range of
financial ratios to meet the requirements of potential customers, investors, lenders
and suppliers. Your analysis should:
a) Explain the purpose and relevance of the chosen ratios.
b) Include the results for each chosen ratio and reasons for the movement
between the two years.
c) Highlight any aspects of the performance of Benedict Co. which would give
cause for concern.
d) Critically evaluate the application of financial ratios in interpreting and measuring
the performance of a company.

All calculations should be shown in full as an appendix to the report. 40%

Marks are available for the presentation of your report including structure, style and the
presentation of referencing. 10%

Total 100%

https://www.tescoplc.com/media/264194/annual-report-2016

Grading Criteria
Section Weighting Criteria
(1) Using the AR of
Tesco:

a) explain ‘Stakeholder’
and identify three of
Tesco’s stakeholders

b) analyse the
‘Environmental and
Social Review and
Corporate Governance
Report how this
demonstrates CSR to 2
stakeholders
15%

35%
Demonstrate:
 Relevant practical, academic and subject
specific skills
 Knowledge understanding and
appreciation of issues involved.
 Ability to research and provide practical
and relevant points
 Clear communication, explanation
evaluation and discussion of aspects
being covered
(2) Financial analysis
and interpretation
40%
Report
Structure and
presentation
10%
 Clarity of layout, grammar, presentation
and inclusion of all relevant matters
 Tone and use of professional language i.e.
suitable for addressee of report
 Accuracy of referencing, and appropriate
use of appendices

Assessment guidance
Your report should be word processed, clearly laid out and concise and should be
supported by appropriate workings for the numerical elements. The word limit for the
report is 3,000 words.

The text of this assignment must be in your own words (not even a sentence or phrase
should be taken from another source unless this source is referenced and the phrase
placed in quotes). It is dishonest not to acknowledge the work of other people and you
open yourself up to the accusation of plagiarism. Referencing should in accordance with
the Harvard System. A guide published by the Library lists the most common types of
references with examples. The guide can be found on the module VLE

Hand-in requirements and dates:
Please see the VLE

PLEASE NOTE THAT IF YOU ARE EVEN ONE MINUTE LATE UPLOADING YOUR
FILE THIS WILL COUNT AS A LATE SUBMISSION AND THE APPROPRIATE
PENALTY WILL APPLY.

000

Sales

30,800

24,900
Cost of sales

16,000

14,500
Gross profit

14,800

10,400
Admin expenses

1,700

400
Distribution costs

3,500

800
Finance costs

1,300

500
Profit before taxation

8,300

8,700
TAXATION

1,700

1,700
Profit after taxation 6,600 7,000

Statement of financial position for Benedict Co. as at 31 January 20X1

20X1 20X0
$’000 $’000 $’000 $’000
Non-current assets

38,000

32,600
Current assets

Inventory 5,200

2,600
Trade receivables 7,600

3,800

12,800

6,400
Total assets

50,800

39,000

Capital and reserves

Share capital

18,000

18,000
Reserves

10,000

7,900

28,000

25,900
Non-current liabilities

6% bonds

12,000

8,000

Current liabilities

Trade payables 6,800

4,300
Overdraft 4,000

800

10,800

5,100
50,800 39,000

Dividends of $4.5 million were paid in 20X1 and $3.6 million in 20X0. Shares in Benedict
Co. had a market value of $5.60 at 31 January 20X1 compared to $3.60 in 20X0.
Benedict Co. has issued 18 million $1 shares.

Required:
Prepare a report for your manager which:

1) Using the Annual Report of Tesco available at the following link:

https://www.tescoplc.com/media/264194/annual-report-2016

a) Explains the term ‘stakeholder’ and identifies three types of stakeholder of
Tesco. 15%

b) Analyses how the Environmental and Social Review and the Corporate
Governance Report help Tesco demonstrate its performance in terms of its
corporate and social responsibilities to two of the stakeholders identified in a)
above.
35%

2) Analyses and evaluates the financial position of Benedict Co. using a range of
financial ratios to meet the requirements of potential customers, investors, lenders
and suppliers. Your analysis should:
a) Explain the purpose and relevance of the chosen ratios.
b) Include the results for each chosen ratio and reasons for the movement
between the two years.
c) Highlight any aspects of the performance of Benedict Co. which would give
cause for concern.
d) Critically evaluate the application of financial ratios in interpreting and measuring
the performance of a company.

All calculations should be shown in full as an appendix to the report. 40%

Marks are available for the presentation of your report including structure, style and the
presentation of referencing. 10%

Total 100%

https://www.tescoplc.com/media/264194/annual-report-2016

Grading Criteria
Section Weighting Criteria
(1) Using the AR of
Tesco:

a) explain ‘Stakeholder’
and identify three of
Tesco’s stakeholders

b) analyse the
‘Environmental and
Social Review and
Corporate Governance
Report how this
demonstrates CSR to 2
stakeholders
15%

35%
Demonstrate:
 Relevant practical, academic and subject
specific skills
 Knowledge understanding and
appreciation of issues involved.
 Ability to research and provide practical
and relevant points
 Clear communication, explanation
evaluation and discussion of aspects
being covered
(2) Financial analysis
and interpretation
40%
Report
Structure and
presentation
10%
 Clarity of layout, grammar, presentation
and inclusion of all relevant matters
 Tone and use of professional language i.e.
suitable for addressee of report
 Accuracy of referencing, and appropriate
use of appendices

Assessment guidance
Your report should be word processed, clearly laid out and concise and should be
supported by appropriate workings for the numerical elements. The word limit for the
report is 3,000 words.

The text of this assignment must be in your own words (not even a sentence or phrase
should be taken from another source unless this source is referenced and the phrase
placed in quotes). It is dishonest not to acknowledge the work of other people and you
open yourself up to the accusation of plagiarism. Referencing should in accordance with
the Harvard System. A guide published by the Library lists the most common types of
references with examples. The guide can be found on the module VLE

Hand-in requirements and dates:
Please see the VLE

PLEASE NOTE THAT IF YOU ARE EVEN ONE MINUTE LATE UPLOADING YOUR
FILE THIS WILL COUNT AS A LATE SUBMISSION AND THE APPROPRIATE
PENALTY WILL APPLY.

000

$’000
Sales

30,800

24,900
Cost of sales

16,000

14,500
Gross profit

14,800

10,400
Admin expenses

1,700

400
Distribution costs

3,500

800
Finance costs

1,300

500
Profit before taxation

8,300

8,700
TAXATION

1,700

1,700
Profit after taxation 6,600 7,000

Statement of financial position for Benedict Co. as at 31 January 20X1

20X1 20X0
$’000 $’000 $’000 $’000
Non-current assets

38,000

32,600
Current assets

Inventory 5,200

2,600
Trade receivables 7,600

3,800

12,800

6,400
Total assets

50,800

39,000

Capital and reserves

Share capital

18,000

18,000
Reserves

10,000

7,900

28,000

25,900
Non-current liabilities

6% bonds

12,000

8,000

Current liabilities

Trade payables 6,800

4,300
Overdraft 4,000

800

10,800

5,100
50,800 39,000

Dividends of $4.5 million were paid in 20X1 and $3.6 million in 20X0. Shares in Benedict
Co. had a market value of $5.60 at 31 January 20X1 compared to $3.60 in 20X0.
Benedict Co. has issued 18 million $1 shares.

Required:
Prepare a report for your manager which:

1) Using the Annual Report of Tesco available at the following link:

https://www.tescoplc.com/media/264194/annual-report-2016

a) Explains the term ‘stakeholder’ and identifies three types of stakeholder of
Tesco. 15%

b) Analyses how the Environmental and Social Review and the Corporate
Governance Report help Tesco demonstrate its performance in terms of its
corporate and social responsibilities to two of the stakeholders identified in a)
above.
35%

2) Analyses and evaluates the financial position of Benedict Co. using a range of
financial ratios to meet the requirements of potential customers, investors, lenders
and suppliers. Your analysis should:
a) Explain the purpose and relevance of the chosen ratios.
b) Include the results for each chosen ratio and reasons for the movement
between the two years.
c) Highlight any aspects of the performance of Benedict Co. which would give
cause for concern.
d) Critically evaluate the application of financial ratios in interpreting and measuring
the performance of a company.

All calculations should be shown in full as an appendix to the report. 40%

Marks are available for the presentation of your report including structure, style and the
presentation of referencing. 10%

Total 100%

https://www.tescoplc.com/media/264194/annual-report-2016

Grading Criteria
Section Weighting Criteria
(1) Using the AR of
Tesco:

a) explain ‘Stakeholder’
and identify three of
Tesco’s stakeholders

b) analyse the
‘Environmental and
Social Review and
Corporate Governance
Report how this
demonstrates CSR to 2
stakeholders
15%

35%
Demonstrate:
 Relevant practical, academic and subject
specific skills
 Knowledge understanding and
appreciation of issues involved.
 Ability to research and provide practical
and relevant points
 Clear communication, explanation
evaluation and discussion of aspects
being covered
(2) Financial analysis
and interpretation
40%
Report
Structure and
presentation
10%
 Clarity of layout, grammar, presentation
and inclusion of all relevant matters
 Tone and use of professional language i.e.
suitable for addressee of report
 Accuracy of referencing, and appropriate
use of appendices

Assessment guidance
Your report should be word processed, clearly laid out and concise and should be
supported by appropriate workings for the numerical elements. The word limit for the
report is 3,000 words.

The text of this assignment must be in your own words (not even a sentence or phrase
should be taken from another source unless this source is referenced and the phrase
placed in quotes). It is dishonest not to acknowledge the work of other people and you
open yourself up to the accusation of plagiarism. Referencing should in accordance with
the Harvard System. A guide published by the Library lists the most common types of
references with examples. The guide can be found on the module VLE

Hand-in requirements and dates:
Please see the VLE

PLEASE NOTE THAT IF YOU ARE EVEN ONE MINUTE LATE UPLOADING YOUR
FILE THIS WILL COUNT AS A LATE SUBMISSION AND THE APPROPRIATE
PENALTY WILL APPLY.

000
Non-current assets

38,000

32,600
Current assets

Inventory 5,200

2,600
Trade receivables 7,600

3,800

12,800

6,400
Total assets

50,800

39,000

Capital and reserves

Share capital

18,000

18,000
Reserves

10,000

7,900

28,000

25,900
Non-current liabilities

6% bonds

12,000

8,000

Current liabilities

Trade payables 6,800

4,300
Overdraft 4,000

800

10,800

5,100
50,800 39,000

Dividends of $4.5 million were paid in 20X1 and $3.6 million in 20X0. Shares in Benedict
Co. had a market value of $5.60 at 31 January 20X1 compared to $3.60 in 20X0.
Benedict Co. has issued 18 million $1 shares.

Required:
Prepare a report for your manager which:

1) Using the Annual Report of Tesco available at the following link:

https://www.tescoplc.com/media/264194/annual-report-2016

a) Explains the term ‘stakeholder’ and identifies three types of stakeholder of
Tesco. 15%

b) Analyses how the Environmental and Social Review and the Corporate
Governance Report help Tesco demonstrate its performance in terms of its
corporate and social responsibilities to two of the stakeholders identified in a)
above.
35%

2) Analyses and evaluates the financial position of Benedict Co. using a range of
financial ratios to meet the requirements of potential customers, investors, lenders
and suppliers. Your analysis should:
a) Explain the purpose and relevance of the chosen ratios.
b) Include the results for each chosen ratio and reasons for the movement
between the two years.
c) Highlight any aspects of the performance of Benedict Co. which would give
cause for concern.
d) Critically evaluate the application of financial ratios in interpreting and measuring
the performance of a company.

All calculations should be shown in full as an appendix to the report. 40%

Marks are available for the presentation of your report including structure, style and the
presentation of referencing. 10%

Total 100%

https://www.tescoplc.com/media/264194/annual-report-2016

Grading Criteria
Section Weighting Criteria
(1) Using the AR of
Tesco:

a) explain ‘Stakeholder’
and identify three of
Tesco’s stakeholders

b) analyse the
‘Environmental and
Social Review and
Corporate Governance
Report how this
demonstrates CSR to 2
stakeholders
15%

35%
Demonstrate:
 Relevant practical, academic and subject
specific skills
 Knowledge understanding and
appreciation of issues involved.
 Ability to research and provide practical
and relevant points
 Clear communication, explanation
evaluation and discussion of aspects
being covered
(2) Financial analysis
and interpretation
40%
Report
Structure and
presentation
10%
 Clarity of layout, grammar, presentation
and inclusion of all relevant matters
 Tone and use of professional language i.e.
suitable for addressee of report
 Accuracy of referencing, and appropriate
use of appendices

Assessment guidance
Your report should be word processed, clearly laid out and concise and should be
supported by appropriate workings for the numerical elements. The word limit for the
report is 3,000 words.

The text of this assignment must be in your own words (not even a sentence or phrase
should be taken from another source unless this source is referenced and the phrase
placed in quotes). It is dishonest not to acknowledge the work of other people and you
open yourself up to the accusation of plagiarism. Referencing should in accordance with
the Harvard System. A guide published by the Library lists the most common types of
references with examples. The guide can be found on the module VLE

Hand-in requirements and dates:
Please see the VLE

PLEASE NOTE THAT IF YOU ARE EVEN ONE MINUTE LATE UPLOADING YOUR
FILE THIS WILL COUNT AS A LATE SUBMISSION AND THE APPROPRIATE
PENALTY WILL APPLY.

000

$’000
Sales

30,800

24,900
Cost of sales

16,000

14,500
Gross profit

14,800

10,400
Admin expenses

1,700

400
Distribution costs

3,500

800
Finance costs

1,300

500
Profit before taxation

8,300

8,700
TAXATION

1,700

1,700
Profit after taxation 6,600 7,000

Statement of financial position for Benedict Co. as at 31 January 20X1

20X1 20X0
$’000 $’000 $’000 $’000
Non-current assets

38,000

32,600
Current assets

Inventory 5,200

2,600
Trade receivables 7,600

3,800

12,800

6,400
Total assets

50,800

39,000

Capital and reserves

Share capital

18,000

18,000
Reserves

10,000

7,900

28,000

25,900
Non-current liabilities

6% bonds

12,000

8,000

Current liabilities

Trade payables 6,800

4,300
Overdraft 4,000

800

10,800

5,100
50,800 39,000

Dividends of $4.5 million were paid in 20X1 and $3.6 million in 20X0. Shares in Benedict
Co. had a market value of $5.60 at 31 January 20X1 compared to $3.60 in 20X0.
Benedict Co. has issued 18 million $1 shares.

Required:
Prepare a report for your manager which:

1) Using the Annual Report of Tesco available at the following link:

https://www.tescoplc.com/media/264194/annual-report-2016

a) Explains the term ‘stakeholder’ and identifies three types of stakeholder of
Tesco. 15%

b) Analyses how the Environmental and Social Review and the Corporate
Governance Report help Tesco demonstrate its performance in terms of its
corporate and social responsibilities to two of the stakeholders identified in a)
above.
35%

2) Analyses and evaluates the financial position of Benedict Co. using a range of
financial ratios to meet the requirements of potential customers, investors, lenders
and suppliers. Your analysis should:
a) Explain the purpose and relevance of the chosen ratios.
b) Include the results for each chosen ratio and reasons for the movement
between the two years.
c) Highlight any aspects of the performance of Benedict Co. which would give
cause for concern.
d) Critically evaluate the application of financial ratios in interpreting and measuring
the performance of a company.

All calculations should be shown in full as an appendix to the report. 40%

Marks are available for the presentation of your report including structure, style and the
presentation of referencing. 10%

Total 100%

https://www.tescoplc.com/media/264194/annual-report-2016

Grading Criteria
Section Weighting Criteria
(1) Using the AR of
Tesco:

a) explain ‘Stakeholder’
and identify three of
Tesco’s stakeholders

b) analyse the
‘Environmental and
Social Review and
Corporate Governance
Report how this
demonstrates CSR to 2
stakeholders
15%

35%
Demonstrate:
 Relevant practical, academic and subject
specific skills
 Knowledge understanding and
appreciation of issues involved.
 Ability to research and provide practical
and relevant points
 Clear communication, explanation
evaluation and discussion of aspects
being covered
(2) Financial analysis
and interpretation
40%
Report
Structure and
presentation
10%
 Clarity of layout, grammar, presentation
and inclusion of all relevant matters
 Tone and use of professional language i.e.
suitable for addressee of report
 Accuracy of referencing, and appropriate
use of appendices

Assessment guidance
Your report should be word processed, clearly laid out and concise and should be
supported by appropriate workings for the numerical elements. The word limit for the
report is 3,000 words.

The text of this assignment must be in your own words (not even a sentence or phrase
should be taken from another source unless this source is referenced and the phrase
placed in quotes). It is dishonest not to acknowledge the work of other people and you
open yourself up to the accusation of plagiarism. Referencing should in accordance with
the Harvard System. A guide published by the Library lists the most common types of
references with examples. The guide can be found on the module VLE

Hand-in requirements and dates:
Please see the VLE

PLEASE NOTE THAT IF YOU ARE EVEN ONE MINUTE LATE UPLOADING YOUR
FILE THIS WILL COUNT AS A LATE SUBMISSION AND THE APPROPRIATE
PENALTY WILL APPLY.

000

Sales

30,800

24,900
Cost of sales

16,000

14,500
Gross profit

14,800

10,400
Admin expenses

1,700

400
Distribution costs

3,500

800
Finance costs

1,300

500
Profit before taxation

8,300

8,700
TAXATION

1,700

1,700
Profit after taxation 6,600 7,000

Statement of financial position for Benedict Co. as at 31 January 20X1

20X1 20X0
$’000 $’000 $’000 $’000
Non-current assets

38,000

32,600
Current assets

Inventory 5,200

2,600
Trade receivables 7,600

3,800

12,800

6,400
Total assets

50,800

39,000

Capital and reserves

Share capital

18,000

18,000
Reserves

10,000

7,900

28,000

25,900
Non-current liabilities

6% bonds

12,000

8,000

Current liabilities

Trade payables 6,800

4,300
Overdraft 4,000

800

10,800

5,100
50,800 39,000

Dividends of $4.5 million were paid in 20X1 and $3.6 million in 20X0. Shares in Benedict
Co. had a market value of $5.60 at 31 January 20X1 compared to $3.60 in 20X0.
Benedict Co. has issued 18 million $1 shares.

Required:
Prepare a report for your manager which:

1) Using the Annual Report of Tesco available at the following link:

https://www.tescoplc.com/media/264194/annual-report-2016

a) Explains the term ‘stakeholder’ and identifies three types of stakeholder of
Tesco. 15%

b) Analyses how the Environmental and Social Review and the Corporate
Governance Report help Tesco demonstrate its performance in terms of its
corporate and social responsibilities to two of the stakeholders identified in a)
above.
35%

2) Analyses and evaluates the financial position of Benedict Co. using a range of
financial ratios to meet the requirements of potential customers, investors, lenders
and suppliers. Your analysis should:
a) Explain the purpose and relevance of the chosen ratios.
b) Include the results for each chosen ratio and reasons for the movement
between the two years.
c) Highlight any aspects of the performance of Benedict Co. which would give
cause for concern.
d) Critically evaluate the application of financial ratios in interpreting and measuring
the performance of a company.

All calculations should be shown in full as an appendix to the report. 40%

Marks are available for the presentation of your report including structure, style and the
presentation of referencing. 10%

Total 100%

https://www.tescoplc.com/media/264194/annual-report-2016

Grading Criteria
Section Weighting Criteria
(1) Using the AR of
Tesco:

a) explain ‘Stakeholder’
and identify three of
Tesco’s stakeholders

b) analyse the
‘Environmental and
Social Review and
Corporate Governance
Report how this
demonstrates CSR to 2
stakeholders
15%

35%
Demonstrate:
 Relevant practical, academic and subject
specific skills
 Knowledge understanding and
appreciation of issues involved.
 Ability to research and provide practical
and relevant points
 Clear communication, explanation
evaluation and discussion of aspects
being covered
(2) Financial analysis
and interpretation
40%
Report
Structure and
presentation
10%
 Clarity of layout, grammar, presentation
and inclusion of all relevant matters
 Tone and use of professional language i.e.
suitable for addressee of report
 Accuracy of referencing, and appropriate
use of appendices

Assessment guidance
Your report should be word processed, clearly laid out and concise and should be
supported by appropriate workings for the numerical elements. The word limit for the
report is 3,000 words.

The text of this assignment must be in your own words (not even a sentence or phrase
should be taken from another source unless this source is referenced and the phrase
placed in quotes). It is dishonest not to acknowledge the work of other people and you
open yourself up to the accusation of plagiarism. Referencing should in accordance with
the Harvard System. A guide published by the Library lists the most common types of
references with examples. The guide can be found on the module VLE

Hand-in requirements and dates:
Please see the VLE

PLEASE NOTE THAT IF YOU ARE EVEN ONE MINUTE LATE UPLOADING YOUR
FILE THIS WILL COUNT AS A LATE SUBMISSION AND THE APPROPRIATE
PENALTY WILL APPLY.

000

$’000
Sales

30,800

24,900
Cost of sales

16,000

14,500
Gross profit

14,800

10,400
Admin expenses

1,700

400
Distribution costs

3,500

800
Finance costs

1,300

500
Profit before taxation

8,300

8,700
TAXATION

1,700

1,700
Profit after taxation 6,600 7,000

Statement of financial position for Benedict Co. as at 31 January 20X1

20X1 20X0
$’000 $’000 $’000 $’000
Non-current assets

38,000

32,600
Current assets

Inventory 5,200

2,600
Trade receivables 7,600

3,800

12,800

6,400
Total assets

50,800

39,000

Capital and reserves

Share capital

18,000

18,000
Reserves

10,000

7,900

28,000

25,900
Non-current liabilities

6% bonds

12,000

8,000

Current liabilities

Trade payables 6,800

4,300
Overdraft 4,000

800

10,800

5,100
50,800 39,000

Dividends of $4.5 million were paid in 20X1 and $3.6 million in 20X0. Shares in Benedict
Co. had a market value of $5.60 at 31 January 20X1 compared to $3.60 in 20X0.
Benedict Co. has issued 18 million $1 shares.

Required:
Prepare a report for your manager which:

1) Using the Annual Report of Tesco available at the following link:

https://www.tescoplc.com/media/264194/annual-report-2016

a) Explains the term ‘stakeholder’ and identifies three types of stakeholder of
Tesco. 15%

b) Analyses how the Environmental and Social Review and the Corporate
Governance Report help Tesco demonstrate its performance in terms of its
corporate and social responsibilities to two of the stakeholders identified in a)
above.
35%

2) Analyses and evaluates the financial position of Benedict Co. using a range of
financial ratios to meet the requirements of potential customers, investors, lenders
and suppliers. Your analysis should:
a) Explain the purpose and relevance of the chosen ratios.
b) Include the results for each chosen ratio and reasons for the movement
between the two years.
c) Highlight any aspects of the performance of Benedict Co. which would give
cause for concern.
d) Critically evaluate the application of financial ratios in interpreting and measuring
the performance of a company.

All calculations should be shown in full as an appendix to the report. 40%

Marks are available for the presentation of your report including structure, style and the
presentation of referencing. 10%

Total 100%

https://www.tescoplc.com/media/264194/annual-report-2016

Grading Criteria
Section Weighting Criteria
(1) Using the AR of
Tesco:

a) explain ‘Stakeholder’
and identify three of
Tesco’s stakeholders

b) analyse the
‘Environmental and
Social Review and
Corporate Governance
Report how this
demonstrates CSR to 2
stakeholders
15%

35%
Demonstrate:
 Relevant practical, academic and subject
specific skills
 Knowledge understanding and
appreciation of issues involved.
 Ability to research and provide practical
and relevant points
 Clear communication, explanation
evaluation and discussion of aspects
being covered
(2) Financial analysis
and interpretation
40%
Report
Structure and
presentation
10%
 Clarity of layout, grammar, presentation
and inclusion of all relevant matters
 Tone and use of professional language i.e.
suitable for addressee of report
 Accuracy of referencing, and appropriate
use of appendices

Assessment guidance
Your report should be word processed, clearly laid out and concise and should be
supported by appropriate workings for the numerical elements. The word limit for the
report is 3,000 words.

The text of this assignment must be in your own words (not even a sentence or phrase
should be taken from another source unless this source is referenced and the phrase
placed in quotes). It is dishonest not to acknowledge the work of other people and you
open yourself up to the accusation of plagiarism. Referencing should in accordance with
the Harvard System. A guide published by the Library lists the most common types of
references with examples. The guide can be found on the module VLE

Hand-in requirements and dates:
Please see the VLE

PLEASE NOTE THAT IF YOU ARE EVEN ONE MINUTE LATE UPLOADING YOUR
FILE THIS WILL COUNT AS A LATE SUBMISSION AND THE APPROPRIATE
PENALTY WILL APPLY.

000
Non-current assets

38,000

32,600
Current assets

Inventory 5,200

2,600
Trade receivables 7,600

3,800

12,800

6,400
Total assets

50,800

39,000

Capital and reserves

Share capital

18,000

18,000
Reserves

10,000

7,900

28,000

25,900
Non-current liabilities

6% bonds

12,000

8,000

Current liabilities

Trade payables 6,800

4,300
Overdraft 4,000

800

10,800

5,100
50,800 39,000

Dividends of $4.5 million were paid in 20X1 and $3.6 million in 20X0. Shares in Benedict
Co. had a market value of $5.60 at 31 January 20X1 compared to $3.60 in 20X0.
Benedict Co. has issued 18 million $1 shares.

Required:
Prepare a report for your manager which:

1) Using the Annual Report of Tesco available at the following link:

https://www.tescoplc.com/media/264194/annual-report-2016

a) Explains the term ‘stakeholder’ and identifies three types of stakeholder of
Tesco. 15%

b) Analyses how the Environmental and Social Review and the Corporate
Governance Report help Tesco demonstrate its performance in terms of its
corporate and social responsibilities to two of the stakeholders identified in a)
above.
35%

2) Analyses and evaluates the financial position of Benedict Co. using a range of
financial ratios to meet the requirements of potential customers, investors, lenders
and suppliers. Your analysis should:
a) Explain the purpose and relevance of the chosen ratios.
b) Include the results for each chosen ratio and reasons for the movement
between the two years.
c) Highlight any aspects of the performance of Benedict Co. which would give
cause for concern.
d) Critically evaluate the application of financial ratios in interpreting and measuring
the performance of a company.

All calculations should be shown in full as an appendix to the report. 40%

Marks are available for the presentation of your report including structure, style and the
presentation of referencing. 10%

Total 100%

https://www.tescoplc.com/media/264194/annual-report-2016

Grading Criteria
Section Weighting Criteria
(1) Using the AR of
Tesco:

a) explain ‘Stakeholder’
and identify three of
Tesco’s stakeholders

b) analyse the
‘Environmental and
Social Review and
Corporate Governance
Report how this
demonstrates CSR to 2
stakeholders
15%

35%
Demonstrate:
 Relevant practical, academic and subject
specific skills
 Knowledge understanding and
appreciation of issues involved.
 Ability to research and provide practical
and relevant points
 Clear communication, explanation
evaluation and discussion of aspects
being covered
(2) Financial analysis
and interpretation
40%
Report
Structure and
presentation
10%
 Clarity of layout, grammar, presentation
and inclusion of all relevant matters
 Tone and use of professional language i.e.
suitable for addressee of report
 Accuracy of referencing, and appropriate
use of appendices

Assessment guidance
Your report should be word processed, clearly laid out and concise and should be
supported by appropriate workings for the numerical elements. The word limit for the
report is 3,000 words.

The text of this assignment must be in your own words (not even a sentence or phrase
should be taken from another source unless this source is referenced and the phrase
placed in quotes). It is dishonest not to acknowledge the work of other people and you
open yourself up to the accusation of plagiarism. Referencing should in accordance with
the Harvard System. A guide published by the Library lists the most common types of
references with examples. The guide can be found on the module VLE

Hand-in requirements and dates:
Please see the VLE

PLEASE NOTE THAT IF YOU ARE EVEN ONE MINUTE LATE UPLOADING YOUR
FILE THIS WILL COUNT AS A LATE SUBMISSION AND THE APPROPRIATE
PENALTY WILL APPLY.

000

$’000
Sales

30,800

24,900
Cost of sales

16,000

14,500
Gross profit

14,800

10,400
Admin expenses

1,700

400
Distribution costs

3,500

800
Finance costs

1,300

500
Profit before taxation

8,300

8,700
TAXATION

1,700

1,700
Profit after taxation 6,600 7,000

Statement of financial position for Benedict Co. as at 31 January 20X1

20X1 20X0
$’000 $’000 $’000 $’000
Non-current assets

38,000

32,600
Current assets

Inventory 5,200

2,600
Trade receivables 7,600

3,800

12,800

6,400
Total assets

50,800

39,000

Capital and reserves

Share capital

18,000

18,000
Reserves

10,000

7,900

28,000

25,900
Non-current liabilities

6% bonds

12,000

8,000

Current liabilities

Trade payables 6,800

4,300
Overdraft 4,000

800

10,800

5,100
50,800 39,000

Dividends of $4.5 million were paid in 20X1 and $3.6 million in 20X0. Shares in Benedict
Co. had a market value of $5.60 at 31 January 20X1 compared to $3.60 in 20X0.
Benedict Co. has issued 18 million $1 shares.

Required:
Prepare a report for your manager which:

1) Using the Annual Report of Tesco available at the following link:

https://www.tescoplc.com/media/264194/annual-report-2016

a) Explains the term ‘stakeholder’ and identifies three types of stakeholder of
Tesco. 15%

b) Analyses how the Environmental and Social Review and the Corporate
Governance Report help Tesco demonstrate its performance in terms of its
corporate and social responsibilities to two of the stakeholders identified in a)
above.
35%

2) Analyses and evaluates the financial position of Benedict Co. using a range of
financial ratios to meet the requirements of potential customers, investors, lenders
and suppliers. Your analysis should:
a) Explain the purpose and relevance of the chosen ratios.
b) Include the results for each chosen ratio and reasons for the movement
between the two years.
c) Highlight any aspects of the performance of Benedict Co. which would give
cause for concern.
d) Critically evaluate the application of financial ratios in interpreting and measuring
the performance of a company.

All calculations should be shown in full as an appendix to the report. 40%

Marks are available for the presentation of your report including structure, style and the
presentation of referencing. 10%

Total 100%

https://www.tescoplc.com/media/264194/annual-report-2016

Grading Criteria
Section Weighting Criteria
(1) Using the AR of
Tesco:

a) explain ‘Stakeholder’
and identify three of
Tesco’s stakeholders

b) analyse the
‘Environmental and
Social Review and
Corporate Governance
Report how this
demonstrates CSR to 2
stakeholders
15%

35%
Demonstrate:
 Relevant practical, academic and subject
specific skills
 Knowledge understanding and
appreciation of issues involved.
 Ability to research and provide practical
and relevant points
 Clear communication, explanation
evaluation and discussion of aspects
being covered
(2) Financial analysis
and interpretation
40%
Report
Structure and
presentation
10%
 Clarity of layout, grammar, presentation
and inclusion of all relevant matters
 Tone and use of professional language i.e.
suitable for addressee of report
 Accuracy of referencing, and appropriate
use of appendices

Assessment guidance
Your report should be word processed, clearly laid out and concise and should be
supported by appropriate workings for the numerical elements. The word limit for the
report is 3,000 words.

The text of this assignment must be in your own words (not even a sentence or phrase
should be taken from another source unless this source is referenced and the phrase
placed in quotes). It is dishonest not to acknowledge the work of other people and you
open yourself up to the accusation of plagiarism. Referencing should in accordance with
the Harvard System. A guide published by the Library lists the most common types of
references with examples. The guide can be found on the module VLE

Hand-in requirements and dates:
Please see the VLE

PLEASE NOTE THAT IF YOU ARE EVEN ONE MINUTE LATE UPLOADING YOUR
FILE THIS WILL COUNT AS A LATE SUBMISSION AND THE APPROPRIATE
PENALTY WILL APPLY.

000

Sales

30,800

24,900
Cost of sales

16,000

14,500
Gross profit

14,800

10,400
Admin expenses

1,700

400
Distribution costs

3,500

800
Finance costs

1,300

500
Profit before taxation

8,300

8,700
TAXATION

1,700

1,700
Profit after taxation 6,600 7,000

Statement of financial position for Benedict Co. as at 31 January 20X1

20X1 20X0
$’000 $’000 $’000 $’000
Non-current assets

38,000

32,600
Current assets

Inventory 5,200

2,600
Trade receivables 7,600

3,800

12,800

6,400
Total assets

50,800

39,000

Capital and reserves

Share capital

18,000

18,000
Reserves

10,000

7,900

28,000

25,900
Non-current liabilities

6% bonds

12,000

8,000

Current liabilities

Trade payables 6,800

4,300
Overdraft 4,000

800

10,800

5,100
50,800 39,000

Dividends of $4.5 million were paid in 20X1 and $3.6 million in 20X0. Shares in Benedict
Co. had a market value of $5.60 at 31 January 20X1 compared to $3.60 in 20X0.
Benedict Co. has issued 18 million $1 shares.

Required:
Prepare a report for your manager which:

1) Using the Annual Report of Tesco available at the following link:

https://www.tescoplc.com/media/264194/annual-report-2016

a) Explains the term ‘stakeholder’ and identifies three types of stakeholder of
Tesco. 15%

b) Analyses how the Environmental and Social Review and the Corporate
Governance Report help Tesco demonstrate its performance in terms of its
corporate and social responsibilities to two of the stakeholders identified in a)
above.
35%

2) Analyses and evaluates the financial position of Benedict Co. using a range of
financial ratios to meet the requirements of potential customers, investors, lenders
and suppliers. Your analysis should:
a) Explain the purpose and relevance of the chosen ratios.
b) Include the results for each chosen ratio and reasons for the movement
between the two years.
c) Highlight any aspects of the performance of Benedict Co. which would give
cause for concern.
d) Critically evaluate the application of financial ratios in interpreting and measuring
the performance of a company.

All calculations should be shown in full as an appendix to the report. 40%

Marks are available for the presentation of your report including structure, style and the
presentation of referencing. 10%

Total 100%

https://www.tescoplc.com/media/264194/annual-report-2016

Grading Criteria
Section Weighting Criteria
(1) Using the AR of
Tesco:

a) explain ‘Stakeholder’
and identify three of
Tesco’s stakeholders

b) analyse the
‘Environmental and
Social Review and
Corporate Governance
Report how this
demonstrates CSR to 2
stakeholders
15%

35%
Demonstrate:
 Relevant practical, academic and subject
specific skills
 Knowledge understanding and
appreciation of issues involved.
 Ability to research and provide practical
and relevant points
 Clear communication, explanation
evaluation and discussion of aspects
being covered
(2) Financial analysis
and interpretation
40%
Report
Structure and
presentation
10%
 Clarity of layout, grammar, presentation
and inclusion of all relevant matters
 Tone and use of professional language i.e.
suitable for addressee of report
 Accuracy of referencing, and appropriate
use of appendices

Assessment guidance
Your report should be word processed, clearly laid out and concise and should be
supported by appropriate workings for the numerical elements. The word limit for the
report is 3,000 words.

The text of this assignment must be in your own words (not even a sentence or phrase
should be taken from another source unless this source is referenced and the phrase
placed in quotes). It is dishonest not to acknowledge the work of other people and you
open yourself up to the accusation of plagiarism. Referencing should in accordance with
the Harvard System. A guide published by the Library lists the most common types of
references with examples. The guide can be found on the module VLE

Hand-in requirements and dates:
Please see the VLE

PLEASE NOTE THAT IF YOU ARE EVEN ONE MINUTE LATE UPLOADING YOUR
FILE THIS WILL COUNT AS A LATE SUBMISSION AND THE APPROPRIATE
PENALTY WILL APPLY.

000

$’000
Sales

30,800

24,900
Cost of sales

16,000

14,500
Gross profit

14,800

10,400
Admin expenses

1,700

400
Distribution costs

3,500

800
Finance costs

1,300

500
Profit before taxation

8,300

8,700
TAXATION

1,700

1,700
Profit after taxation 6,600 7,000

Statement of financial position for Benedict Co. as at 31 January 20X1

20X1 20X0
$’000 $’000 $’000 $’000
Non-current assets

38,000

32,600
Current assets

Inventory 5,200

2,600
Trade receivables 7,600

3,800

12,800

6,400
Total assets

50,800

39,000

Capital and reserves

Share capital

18,000

18,000
Reserves

10,000

7,900

28,000

25,900
Non-current liabilities

6% bonds

12,000

8,000

Current liabilities

Trade payables 6,800

4,300
Overdraft 4,000

800

10,800

5,100
50,800 39,000

Dividends of $4.5 million were paid in 20X1 and $3.6 million in 20X0. Shares in Benedict
Co. had a market value of $5.60 at 31 January 20X1 compared to $3.60 in 20X0.
Benedict Co. has issued 18 million $1 shares.

Required:
Prepare a report for your manager which:

1) Using the Annual Report of Tesco available at the following link:

https://www.tescoplc.com/media/264194/annual-report-2016

a) Explains the term ‘stakeholder’ and identifies three types of stakeholder of
Tesco. 15%

b) Analyses how the Environmental and Social Review and the Corporate
Governance Report help Tesco demonstrate its performance in terms of its
corporate and social responsibilities to two of the stakeholders identified in a)
above.
35%

2) Analyses and evaluates the financial position of Benedict Co. using a range of
financial ratios to meet the requirements of potential customers, investors, lenders
and suppliers. Your analysis should:
a) Explain the purpose and relevance of the chosen ratios.
b) Include the results for each chosen ratio and reasons for the movement
between the two years.
c) Highlight any aspects of the performance of Benedict Co. which would give
cause for concern.
d) Critically evaluate the application of financial ratios in interpreting and measuring
the performance of a company.

All calculations should be shown in full as an appendix to the report. 40%

Marks are available for the presentation of your report including structure, style and the
presentation of referencing. 10%

Total 100%

https://www.tescoplc.com/media/264194/annual-report-2016

Grading Criteria
Section Weighting Criteria
(1) Using the AR of
Tesco:

a) explain ‘Stakeholder’
and identify three of
Tesco’s stakeholders

b) analyse the
‘Environmental and
Social Review and
Corporate Governance
Report how this
demonstrates CSR to 2
stakeholders
15%

35%
Demonstrate:
 Relevant practical, academic and subject
specific skills
 Knowledge understanding and
appreciation of issues involved.
 Ability to research and provide practical
and relevant points
 Clear communication, explanation
evaluation and discussion of aspects
being covered
(2) Financial analysis
and interpretation
40%
Report
Structure and
presentation
10%
 Clarity of layout, grammar, presentation
and inclusion of all relevant matters
 Tone and use of professional language i.e.
suitable for addressee of report
 Accuracy of referencing, and appropriate
use of appendices

Assessment guidance
Your report should be word processed, clearly laid out and concise and should be
supported by appropriate workings for the numerical elements. The word limit for the
report is 3,000 words.

The text of this assignment must be in your own words (not even a sentence or phrase
should be taken from another source unless this source is referenced and the phrase
placed in quotes). It is dishonest not to acknowledge the work of other people and you
open yourself up to the accusation of plagiarism. Referencing should in accordance with
the Harvard System. A guide published by the Library lists the most common types of
references with examples. The guide can be found on the module VLE

Hand-in requirements and dates:
Please see the VLE

PLEASE NOTE THAT IF YOU ARE EVEN ONE MINUTE LATE UPLOADING YOUR
FILE THIS WILL COUNT AS A LATE SUBMISSION AND THE APPROPRIATE
PENALTY WILL APPLY.

000
Non-current assets

38,000

32,600
Current assets

Inventory 5,200

2,600
Trade receivables 7,600

3,800

12,800

6,400
Total assets

50,800

39,000

Capital and reserves

Share capital

18,000

18,000
Reserves

10,000

7,900

28,000

25,900
Non-current liabilities

6% bonds

12,000

8,000

Current liabilities

Trade payables 6,800

4,300
Overdraft 4,000

800

10,800

5,100
50,800 39,000

Dividends of $4.5 million were paid in 20X1 and $3.6 million in 20X0. Shares in Benedict
Co. had a market value of $5.60 at 31 January 20X1 compared to $3.60 in 20X0.
Benedict Co. has issued 18 million $1 shares.

Required:
Prepare a report for your manager which:

1) Using the Annual Report of Tesco available at the following link:

https://www.tescoplc.com/media/264194/annual-report-2016

a) Explains the term ‘stakeholder’ and identifies three types of stakeholder of
Tesco. 15%

b) Analyses how the Environmental and Social Review and the Corporate
Governance Report help Tesco demonstrate its performance in terms of its
corporate and social responsibilities to two of the stakeholders identified in a)
above.
35%

2) Analyses and evaluates the financial position of Benedict Co. using a range of
financial ratios to meet the requirements of potential customers, investors, lenders
and suppliers. Your analysis should:
a) Explain the purpose and relevance of the chosen ratios.
b) Include the results for each chosen ratio and reasons for the movement
between the two years.
c) Highlight any aspects of the performance of Benedict Co. which would give
cause for concern.
d) Critically evaluate the application of financial ratios in interpreting and measuring
the performance of a company.

All calculations should be shown in full as an appendix to the report. 40%

Marks are available for the presentation of your report including structure, style and the
presentation of referencing. 10%

Total 100%

https://www.tescoplc.com/media/264194/annual-report-2016

Grading Criteria
Section Weighting Criteria
(1) Using the AR of
Tesco:

a) explain ‘Stakeholder’
and identify three of
Tesco’s stakeholders

b) analyse the
‘Environmental and
Social Review and
Corporate Governance
Report how this
demonstrates CSR to 2
stakeholders
15%

35%
Demonstrate:
 Relevant practical, academic and subject
specific skills
 Knowledge understanding and
appreciation of issues involved.
 Ability to research and provide practical
and relevant points
 Clear communication, explanation
evaluation and discussion of aspects
being covered
(2) Financial analysis
and interpretation
40%
Report
Structure and
presentation
10%
 Clarity of layout, grammar, presentation
and inclusion of all relevant matters
 Tone and use of professional language i.e.
suitable for addressee of report
 Accuracy of referencing, and appropriate
use of appendices

Assessment guidance
Your report should be word processed, clearly laid out and concise and should be
supported by appropriate workings for the numerical elements. The word limit for the
report is 3,000 words.

The text of this assignment must be in your own words (not even a sentence or phrase
should be taken from another source unless this source is referenced and the phrase
placed in quotes). It is dishonest not to acknowledge the work of other people and you
open yourself up to the accusation of plagiarism. Referencing should in accordance with
the Harvard System. A guide published by the Library lists the most common types of
references with examples. The guide can be found on the module VLE

Hand-in requirements and dates:
Please see the VLE

PLEASE NOTE THAT IF YOU ARE EVEN ONE MINUTE LATE UPLOADING YOUR
FILE THIS WILL COUNT AS A LATE SUBMISSION AND THE APPROPRIATE
PENALTY WILL APPLY.

000

$’000
Sales

30,800

24,900
Cost of sales

16,000

14,500
Gross profit

14,800

10,400
Admin expenses

1,700

400
Distribution costs

3,500

800
Finance costs

1,300

500
Profit before taxation

8,300

8,700
TAXATION

1,700

1,700
Profit after taxation 6,600 7,000

Statement of financial position for Benedict Co. as at 31 January 20X1

20X1 20X0
$’000 $’000 $’000 $’000
Non-current assets

38,000

32,600
Current assets

Inventory 5,200

2,600
Trade receivables 7,600

3,800

12,800

6,400
Total assets

50,800

39,000

Capital and reserves

Share capital

18,000

18,000
Reserves

10,000

7,900

28,000

25,900
Non-current liabilities

6% bonds

12,000

8,000

Current liabilities

Trade payables 6,800

4,300
Overdraft 4,000

800

10,800

5,100
50,800 39,000

Dividends of $4.5 million were paid in 20X1 and $3.6 million in 20X0. Shares in Benedict
Co. had a market value of $5.60 at 31 January 20X1 compared to $3.60 in 20X0.
Benedict Co. has issued 18 million $1 shares.

Required:
Prepare a report for your manager which:

1) Using the Annual Report of Tesco available at the following link:

https://www.tescoplc.com/media/264194/annual-report-2016

a) Explains the term ‘stakeholder’ and identifies three types of stakeholder of
Tesco. 15%

b) Analyses how the Environmental and Social Review and the Corporate
Governance Report help Tesco demonstrate its performance in terms of its
corporate and social responsibilities to two of the stakeholders identified in a)
above.
35%

2) Analyses and evaluates the financial position of Benedict Co. using a range of
financial ratios to meet the requirements of potential customers, investors, lenders
and suppliers. Your analysis should:
a) Explain the purpose and relevance of the chosen ratios.
b) Include the results for each chosen ratio and reasons for the movement
between the two years.
c) Highlight any aspects of the performance of Benedict Co. which would give
cause for concern.
d) Critically evaluate the application of financial ratios in interpreting and measuring
the performance of a company.

All calculations should be shown in full as an appendix to the report. 40%

Marks are available for the presentation of your report including structure, style and the
presentation of referencing. 10%

Total 100%

https://www.tescoplc.com/media/264194/annual-report-2016

Grading Criteria
Section Weighting Criteria
(1) Using the AR of
Tesco:

a) explain ‘Stakeholder’
and identify three of
Tesco’s stakeholders

b) analyse the
‘Environmental and
Social Review and
Corporate Governance
Report how this
demonstrates CSR to 2
stakeholders
15%

35%
Demonstrate:
 Relevant practical, academic and subject
specific skills
 Knowledge understanding and
appreciation of issues involved.
 Ability to research and provide practical
and relevant points
 Clear communication, explanation
evaluation and discussion of aspects
being covered
(2) Financial analysis
and interpretation
40%
Report
Structure and
presentation
10%
 Clarity of layout, grammar, presentation
and inclusion of all relevant matters
 Tone and use of professional language i.e.
suitable for addressee of report
 Accuracy of referencing, and appropriate
use of appendices

Assessment guidance
Your report should be word processed, clearly laid out and concise and should be
supported by appropriate workings for the numerical elements. The word limit for the
report is 3,000 words.

The text of this assignment must be in your own words (not even a sentence or phrase
should be taken from another source unless this source is referenced and the phrase
placed in quotes). It is dishonest not to acknowledge the work of other people and you
open yourself up to the accusation of plagiarism. Referencing should in accordance with
the Harvard System. A guide published by the Library lists the most common types of
references with examples. The guide can be found on the module VLE

Hand-in requirements and dates:
Please see the VLE

PLEASE NOTE THAT IF YOU ARE EVEN ONE MINUTE LATE UPLOADING YOUR
FILE THIS WILL COUNT AS A LATE SUBMISSION AND THE APPROPRIATE
PENALTY WILL APPLY.

000

Sales

30,800

24,900
Cost of sales

16,000

14,500
Gross profit

14,800

10,400
Admin expenses

1,700

400
Distribution costs

3,500

800
Finance costs

1,300

500
Profit before taxation

8,300

8,700
TAXATION

1,700

1,700
Profit after taxation 6,600 7,000

Statement of financial position for Benedict Co. as at 31 January 20X1

20X1 20X0
$’000 $’000 $’000 $’000
Non-current assets

38,000

32,600
Current assets

Inventory 5,200

2,600
Trade receivables 7,600

3,800

12,800

6,400
Total assets

50,800

39,000

Capital and reserves

Share capital

18,000

18,000
Reserves

10,000

7,900

28,000

25,900
Non-current liabilities

6% bonds

12,000

8,000

Current liabilities

Trade payables 6,800

4,300
Overdraft 4,000

800

10,800

5,100
50,800 39,000

Dividends of $4.5 million were paid in 20X1 and $3.6 million in 20X0. Shares in Benedict
Co. had a market value of $5.60 at 31 January 20X1 compared to $3.60 in 20X0.
Benedict Co. has issued 18 million $1 shares.

Required:
Prepare a report for your manager which:

1) Using the Annual Report of Tesco available at the following link:

https://www.tescoplc.com/media/264194/annual-report-2016

a) Explains the term ‘stakeholder’ and identifies three types of stakeholder of
Tesco. 15%

b) Analyses how the Environmental and Social Review and the Corporate
Governance Report help Tesco demonstrate its performance in terms of its
corporate and social responsibilities to two of the stakeholders identified in a)
above.
35%

2) Analyses and evaluates the financial position of Benedict Co. using a range of
financial ratios to meet the requirements of potential customers, investors, lenders
and suppliers. Your analysis should:
a) Explain the purpose and relevance of the chosen ratios.
b) Include the results for each chosen ratio and reasons for the movement
between the two years.
c) Highlight any aspects of the performance of Benedict Co. which would give
cause for concern.
d) Critically evaluate the application of financial ratios in interpreting and measuring
the performance of a company.

All calculations should be shown in full as an appendix to the report. 40%

Marks are available for the presentation of your report including structure, style and the
presentation of referencing. 10%

Total 100%

https://www.tescoplc.com/media/264194/annual-report-2016

Grading Criteria
Section Weighting Criteria
(1) Using the AR of
Tesco:

a) explain ‘Stakeholder’
and identify three of
Tesco’s stakeholders

b) analyse the
‘Environmental and
Social Review and
Corporate Governance
Report how this
demonstrates CSR to 2
stakeholders
15%

35%
Demonstrate:
 Relevant practical, academic and subject
specific skills
 Knowledge understanding and
appreciation of issues involved.
 Ability to research and provide practical
and relevant points
 Clear communication, explanation
evaluation and discussion of aspects
being covered
(2) Financial analysis
and interpretation
40%
Report
Structure and
presentation
10%
 Clarity of layout, grammar, presentation
and inclusion of all relevant matters
 Tone and use of professional language i.e.
suitable for addressee of report
 Accuracy of referencing, and appropriate
use of appendices

Assessment guidance
Your report should be word processed, clearly laid out and concise and should be
supported by appropriate workings for the numerical elements. The word limit for the
report is 3,000 words.

The text of this assignment must be in your own words (not even a sentence or phrase
should be taken from another source unless this source is referenced and the phrase
placed in quotes). It is dishonest not to acknowledge the work of other people and you
open yourself up to the accusation of plagiarism. Referencing should in accordance with
the Harvard System. A guide published by the Library lists the most common types of
references with examples. The guide can be found on the module VLE

Hand-in requirements and dates:
Please see the VLE

PLEASE NOTE THAT IF YOU ARE EVEN ONE MINUTE LATE UPLOADING YOUR
FILE THIS WILL COUNT AS A LATE SUBMISSION AND THE APPROPRIATE
PENALTY WILL APPLY.

000

$’000
Sales

30,800

24,900
Cost of sales

16,000

14,500
Gross profit

14,800

10,400
Admin expenses

1,700

400
Distribution costs

3,500

800
Finance costs

1,300

500
Profit before taxation

8,300

8,700
TAXATION

1,700

1,700
Profit after taxation 6,600 7,000

Statement of financial position for Benedict Co. as at 31 January 20X1

20X1 20X0
$’000 $’000 $’000 $’000
Non-current assets

38,000

32,600
Current assets

Inventory 5,200

2,600
Trade receivables 7,600

3,800

12,800

6,400
Total assets

50,800

39,000

Capital and reserves

Share capital

18,000

18,000
Reserves

10,000

7,900

28,000

25,900
Non-current liabilities

6% bonds

12,000

8,000

Current liabilities

Trade payables 6,800

4,300
Overdraft 4,000

800

10,800

5,100
50,800 39,000

Dividends of $4.5 million were paid in 20X1 and $3.6 million in 20X0. Shares in Benedict
Co. had a market value of $5.60 at 31 January 20X1 compared to $3.60 in 20X0.
Benedict Co. has issued 18 million $1 shares.

Required:
Prepare a report for your manager which:

1) Using the Annual Report of Tesco available at the following link:

https://www.tescoplc.com/media/264194/annual-report-2016

a) Explains the term ‘stakeholder’ and identifies three types of stakeholder of
Tesco. 15%

b) Analyses how the Environmental and Social Review and the Corporate
Governance Report help Tesco demonstrate its performance in terms of its
corporate and social responsibilities to two of the stakeholders identified in a)
above.
35%

2) Analyses and evaluates the financial position of Benedict Co. using a range of
financial ratios to meet the requirements of potential customers, investors, lenders
and suppliers. Your analysis should:
a) Explain the purpose and relevance of the chosen ratios.
b) Include the results for each chosen ratio and reasons for the movement
between the two years.
c) Highlight any aspects of the performance of Benedict Co. which would give
cause for concern.
d) Critically evaluate the application of financial ratios in interpreting and measuring
the performance of a company.

All calculations should be shown in full as an appendix to the report. 40%

Marks are available for the presentation of your report including structure, style and the
presentation of referencing. 10%

Total 100%

https://www.tescoplc.com/media/264194/annual-report-2016

Grading Criteria
Section Weighting Criteria
(1) Using the AR of
Tesco:

a) explain ‘Stakeholder’
and identify three of
Tesco’s stakeholders

b) analyse the
‘Environmental and
Social Review and
Corporate Governance
Report how this
demonstrates CSR to 2
stakeholders
15%

35%
Demonstrate:
 Relevant practical, academic and subject
specific skills
 Knowledge understanding and
appreciation of issues involved.
 Ability to research and provide practical
and relevant points
 Clear communication, explanation
evaluation and discussion of aspects
being covered
(2) Financial analysis
and interpretation
40%
Report
Structure and
presentation
10%
 Clarity of layout, grammar, presentation
and inclusion of all relevant matters
 Tone and use of professional language i.e.
suitable for addressee of report
 Accuracy of referencing, and appropriate
use of appendices

Assessment guidance
Your report should be word processed, clearly laid out and concise and should be
supported by appropriate workings for the numerical elements. The word limit for the
report is 3,000 words.

The text of this assignment must be in your own words (not even a sentence or phrase
should be taken from another source unless this source is referenced and the phrase
placed in quotes). It is dishonest not to acknowledge the work of other people and you
open yourself up to the accusation of plagiarism. Referencing should in accordance with
the Harvard System. A guide published by the Library lists the most common types of
references with examples. The guide can be found on the module VLE

Hand-in requirements and dates:
Please see the VLE

PLEASE NOTE THAT IF YOU ARE EVEN ONE MINUTE LATE UPLOADING YOUR
FILE THIS WILL COUNT AS A LATE SUBMISSION AND THE APPROPRIATE
PENALTY WILL APPLY.

000

Non-current assets

38,000

32,600
Current assets

Inventory 5,200

2,600
Trade receivables 7,600

3,800

12,800

6,400
Total assets

50,800

39,000

Capital and reserves

Share capital

18,000

18,000
Reserves

10,000

7,900

28,000

25,900
Non-current liabilities

6% bonds

12,000

8,000

Current liabilities

Trade payables 6,800

4,300
Overdraft 4,000

800

10,800

5,100
50,800 39,000

Dividends of $4.5 million were paid in 20X1 and $3.6 million in 20X0. Shares in Benedict
Co. had a market value of $5.60 at 31 January 20X1 compared to $3.60 in 20X0.
Benedict Co. has issued 18 million $1 shares.

Required:
Prepare a report for your manager which:

1) Using the Annual Report of Tesco available at the following link:

https://www.tescoplc.com/media/264194/annual-report-2016

a) Explains the term ‘stakeholder’ and identifies three types of stakeholder of
Tesco. 15%

b) Analyses how the Environmental and Social Review and the Corporate
Governance Report help Tesco demonstrate its performance in terms of its
corporate and social responsibilities to two of the stakeholders identified in a)
above.
35%

2) Analyses and evaluates the financial position of Benedict Co. using a range of
financial ratios to meet the requirements of potential customers, investors, lenders
and suppliers. Your analysis should:
a) Explain the purpose and relevance of the chosen ratios.
b) Include the results for each chosen ratio and reasons for the movement
between the two years.
c) Highlight any aspects of the performance of Benedict Co. which would give
cause for concern.
d) Critically evaluate the application of financial ratios in interpreting and measuring
the performance of a company.

All calculations should be shown in full as an appendix to the report. 40%

Marks are available for the presentation of your report including structure, style and the
presentation of referencing. 10%

Total 100%

https://www.tescoplc.com/media/264194/annual-report-2016

Grading Criteria
Section Weighting Criteria
(1) Using the AR of
Tesco:

a) explain ‘Stakeholder’
and identify three of
Tesco’s stakeholders

b) analyse the
‘Environmental and
Social Review and
Corporate Governance
Report how this
demonstrates CSR to 2
stakeholders
15%

35%
Demonstrate:
 Relevant practical, academic and subject
specific skills
 Knowledge understanding and
appreciation of issues involved.
 Ability to research and provide practical
and relevant points
 Clear communication, explanation
evaluation and discussion of aspects
being covered
(2) Financial analysis
and interpretation
40%
Report
Structure and
presentation
10%
 Clarity of layout, grammar, presentation
and inclusion of all relevant matters
 Tone and use of professional language i.e.
suitable for addressee of report
 Accuracy of referencing, and appropriate
use of appendices

Assessment guidance
Your report should be word processed, clearly laid out and concise and should be
supported by appropriate workings for the numerical elements. The word limit for the
report is 3,000 words.

The text of this assignment must be in your own words (not even a sentence or phrase
should be taken from another source unless this source is referenced and the phrase
placed in quotes). It is dishonest not to acknowledge the work of other people and you
open yourself up to the accusation of plagiarism. Referencing should in accordance with
the Harvard System. A guide published by the Library lists the most common types of
references with examples. The guide can be found on the module VLE

Hand-in requirements and dates:
Please see the VLE

PLEASE NOTE THAT IF YOU ARE EVEN ONE MINUTE LATE UPLOADING YOUR
FILE THIS WILL COUNT AS A LATE SUBMISSION AND THE APPROPRIATE
PENALTY WILL APPLY.

000

$’000
Sales

30,800

24,900
Cost of sales

16,000

14,500
Gross profit

14,800

10,400
Admin expenses

1,700

400
Distribution costs

3,500

800
Finance costs

1,300

500
Profit before taxation

8,300

8,700
TAXATION

1,700

1,700
Profit after taxation 6,600 7,000

Statement of financial position for Benedict Co. as at 31 January 20X1

20X1 20X0
$’000 $’000 $’000 $’000
Non-current assets

38,000

32,600
Current assets

Inventory 5,200

2,600
Trade receivables 7,600

3,800

12,800

6,400
Total assets

50,800

39,000

Capital and reserves

Share capital

18,000

18,000
Reserves

10,000

7,900

28,000

25,900
Non-current liabilities

6% bonds

12,000

8,000

Current liabilities

Trade payables 6,800

4,300
Overdraft 4,000

800

10,800

5,100
50,800 39,000

Dividends of $4.5 million were paid in 20X1 and $3.6 million in 20X0. Shares in Benedict
Co. had a market value of $5.60 at 31 January 20X1 compared to $3.60 in 20X0.
Benedict Co. has issued 18 million $1 shares.

Required:
Prepare a report for your manager which:

1) Using the Annual Report of Tesco available at the following link:

https://www.tescoplc.com/media/264194/annual-report-2016

a) Explains the term ‘stakeholder’ and identifies three types of stakeholder of
Tesco. 15%

b) Analyses how the Environmental and Social Review and the Corporate
Governance Report help Tesco demonstrate its performance in terms of its
corporate and social responsibilities to two of the stakeholders identified in a)
above.
35%

2) Analyses and evaluates the financial position of Benedict Co. using a range of
financial ratios to meet the requirements of potential customers, investors, lenders
and suppliers. Your analysis should:
a) Explain the purpose and relevance of the chosen ratios.
b) Include the results for each chosen ratio and reasons for the movement
between the two years.
c) Highlight any aspects of the performance of Benedict Co. which would give
cause for concern.
d) Critically evaluate the application of financial ratios in interpreting and measuring
the performance of a company.

All calculations should be shown in full as an appendix to the report. 40%

Marks are available for the presentation of your report including structure, style and the
presentation of referencing. 10%

Total 100%

https://www.tescoplc.com/media/264194/annual-report-2016

Grading Criteria
Section Weighting Criteria
(1) Using the AR of
Tesco:

a) explain ‘Stakeholder’
and identify three of
Tesco’s stakeholders

b) analyse the
‘Environmental and
Social Review and
Corporate Governance
Report how this
demonstrates CSR to 2
stakeholders
15%

35%
Demonstrate:
 Relevant practical, academic and subject
specific skills
 Knowledge understanding and
appreciation of issues involved.
 Ability to research and provide practical
and relevant points
 Clear communication, explanation
evaluation and discussion of aspects
being covered
(2) Financial analysis
and interpretation
40%
Report
Structure and
presentation
10%
 Clarity of layout, grammar, presentation
and inclusion of all relevant matters
 Tone and use of professional language i.e.
suitable for addressee of report
 Accuracy of referencing, and appropriate
use of appendices

Assessment guidance
Your report should be word processed, clearly laid out and concise and should be
supported by appropriate workings for the numerical elements. The word limit for the
report is 3,000 words.

The text of this assignment must be in your own words (not even a sentence or phrase
should be taken from another source unless this source is referenced and the phrase
placed in quotes). It is dishonest not to acknowledge the work of other people and you
open yourself up to the accusation of plagiarism. Referencing should in accordance with
the Harvard System. A guide published by the Library lists the most common types of
references with examples. The guide can be found on the module VLE

Hand-in requirements and dates:
Please see the VLE

PLEASE NOTE THAT IF YOU ARE EVEN ONE MINUTE LATE UPLOADING YOUR
FILE THIS WILL COUNT AS A LATE SUBMISSION AND THE APPROPRIATE
PENALTY WILL APPLY.

000

Sales

30,800

24,900
Cost of sales

16,000

14,500
Gross profit

14,800

10,400
Admin expenses

1,700

400
Distribution costs

3,500

800
Finance costs

1,300

500
Profit before taxation

8,300

8,700
TAXATION

1,700

1,700
Profit after taxation 6,600 7,000

Statement of financial position for Benedict Co. as at 31 January 20X1

20X1 20X0
$’000 $’000 $’000 $’000
Non-current assets

38,000

32,600
Current assets

Inventory 5,200

2,600
Trade receivables 7,600

3,800

12,800

6,400
Total assets

50,800

39,000

Capital and reserves

Share capital

18,000

18,000
Reserves

10,000

7,900

28,000

25,900
Non-current liabilities

6% bonds

12,000

8,000

Current liabilities

Trade payables 6,800

4,300
Overdraft 4,000

800

10,800

5,100
50,800 39,000

Dividends of $4.5 million were paid in 20X1 and $3.6 million in 20X0. Shares in Benedict
Co. had a market value of $5.60 at 31 January 20X1 compared to $3.60 in 20X0.
Benedict Co. has issued 18 million $1 shares.

Required:
Prepare a report for your manager which:

1) Using the Annual Report of Tesco available at the following link:

https://www.tescoplc.com/media/264194/annual-report-2016

a) Explains the term ‘stakeholder’ and identifies three types of stakeholder of
Tesco. 15%

b) Analyses how the Environmental and Social Review and the Corporate
Governance Report help Tesco demonstrate its performance in terms of its
corporate and social responsibilities to two of the stakeholders identified in a)
above.
35%

2) Analyses and evaluates the financial position of Benedict Co. using a range of
financial ratios to meet the requirements of potential customers, investors, lenders
and suppliers. Your analysis should:
a) Explain the purpose and relevance of the chosen ratios.
b) Include the results for each chosen ratio and reasons for the movement
between the two years.
c) Highlight any aspects of the performance of Benedict Co. which would give
cause for concern.
d) Critically evaluate the application of financial ratios in interpreting and measuring
the performance of a company.

All calculations should be shown in full as an appendix to the report. 40%

Marks are available for the presentation of your report including structure, style and the
presentation of referencing. 10%

Total 100%

https://www.tescoplc.com/media/264194/annual-report-2016

Grading Criteria
Section Weighting Criteria
(1) Using the AR of
Tesco:

a) explain ‘Stakeholder’
and identify three of
Tesco’s stakeholders

b) analyse the
‘Environmental and
Social Review and
Corporate Governance
Report how this
demonstrates CSR to 2
stakeholders
15%

35%
Demonstrate:
 Relevant practical, academic and subject
specific skills
 Knowledge understanding and
appreciation of issues involved.
 Ability to research and provide practical
and relevant points
 Clear communication, explanation
evaluation and discussion of aspects
being covered
(2) Financial analysis
and interpretation
40%
Report
Structure and
presentation
10%
 Clarity of layout, grammar, presentation
and inclusion of all relevant matters
 Tone and use of professional language i.e.
suitable for addressee of report
 Accuracy of referencing, and appropriate
use of appendices

Assessment guidance
Your report should be word processed, clearly laid out and concise and should be
supported by appropriate workings for the numerical elements. The word limit for the
report is 3,000 words.

The text of this assignment must be in your own words (not even a sentence or phrase
should be taken from another source unless this source is referenced and the phrase
placed in quotes). It is dishonest not to acknowledge the work of other people and you
open yourself up to the accusation of plagiarism. Referencing should in accordance with
the Harvard System. A guide published by the Library lists the most common types of
references with examples. The guide can be found on the module VLE

Hand-in requirements and dates:
Please see the VLE

PLEASE NOTE THAT IF YOU ARE EVEN ONE MINUTE LATE UPLOADING YOUR
FILE THIS WILL COUNT AS A LATE SUBMISSION AND THE APPROPRIATE
PENALTY WILL APPLY.

000

$’000
Sales

30,800

24,900
Cost of sales

16,000

14,500
Gross profit

14,800

10,400
Admin expenses

1,700

400
Distribution costs

3,500

800
Finance costs

1,300

500
Profit before taxation

8,300

8,700
TAXATION

1,700

1,700
Profit after taxation 6,600 7,000

Statement of financial position for Benedict Co. as at 31 January 20X1

20X1 20X0
$’000 $’000 $’000 $’000
Non-current assets

38,000

32,600
Current assets

Inventory 5,200

2,600
Trade receivables 7,600

3,800

12,800

6,400
Total assets

50,800

39,000

Capital and reserves

Share capital

18,000

18,000
Reserves

10,000

7,900

28,000

25,900
Non-current liabilities

6% bonds

12,000

8,000

Current liabilities

Trade payables 6,800

4,300
Overdraft 4,000

800

10,800

5,100
50,800 39,000

Dividends of $4.5 million were paid in 20X1 and $3.6 million in 20X0. Shares in Benedict
Co. had a market value of $5.60 at 31 January 20X1 compared to $3.60 in 20X0.
Benedict Co. has issued 18 million $1 shares.

Required:
Prepare a report for your manager which:

1) Using the Annual Report of Tesco available at the following link:

https://www.tescoplc.com/media/264194/annual-report-2016

a) Explains the term ‘stakeholder’ and identifies three types of stakeholder of
Tesco. 15%

b) Analyses how the Environmental and Social Review and the Corporate
Governance Report help Tesco demonstrate its performance in terms of its
corporate and social responsibilities to two of the stakeholders identified in a)
above.
35%

2) Analyses and evaluates the financial position of Benedict Co. using a range of
financial ratios to meet the requirements of potential customers, investors, lenders
and suppliers. Your analysis should:
a) Explain the purpose and relevance of the chosen ratios.
b) Include the results for each chosen ratio and reasons for the movement
between the two years.
c) Highlight any aspects of the performance of Benedict Co. which would give
cause for concern.
d) Critically evaluate the application of financial ratios in interpreting and measuring
the performance of a company.

All calculations should be shown in full as an appendix to the report. 40%

Marks are available for the presentation of your report including structure, style and the
presentation of referencing. 10%

Total 100%

https://www.tescoplc.com/media/264194/annual-report-2016

Grading Criteria
Section Weighting Criteria
(1) Using the AR of
Tesco:

a) explain ‘Stakeholder’
and identify three of
Tesco’s stakeholders

b) analyse the
‘Environmental and
Social Review and
Corporate Governance
Report how this
demonstrates CSR to 2
stakeholders
15%

35%
Demonstrate:
 Relevant practical, academic and subject
specific skills
 Knowledge understanding and
appreciation of issues involved.
 Ability to research and provide practical
and relevant points
 Clear communication, explanation
evaluation and discussion of aspects
being covered
(2) Financial analysis
and interpretation
40%
Report
Structure and
presentation
10%
 Clarity of layout, grammar, presentation
and inclusion of all relevant matters
 Tone and use of professional language i.e.
suitable for addressee of report
 Accuracy of referencing, and appropriate
use of appendices

Assessment guidance
Your report should be word processed, clearly laid out and concise and should be
supported by appropriate workings for the numerical elements. The word limit for the
report is 3,000 words.

The text of this assignment must be in your own words (not even a sentence or phrase
should be taken from another source unless this source is referenced and the phrase
placed in quotes). It is dishonest not to acknowledge the work of other people and you
open yourself up to the accusation of plagiarism. Referencing should in accordance with
the Harvard System. A guide published by the Library lists the most common types of
references with examples. The guide can be found on the module VLE

Hand-in requirements and dates:
Please see the VLE

PLEASE NOTE THAT IF YOU ARE EVEN ONE MINUTE LATE UPLOADING YOUR
FILE THIS WILL COUNT AS A LATE SUBMISSION AND THE APPROPRIATE
PENALTY WILL APPLY.

University of South Wales (USW)

For completing this assignment successfully, you must read carefully the assignment brief to ensure that you
address all of the requirements of the assignment.

A strong assignment submission must include the following:

 Relevance

 Good Portion of Knowledge

 Consistent Analysis

 Argument Structure

 Critical Evaluation

 Good Presentation

 Reference to Literature

In order to complete this activity you need to consider the following:

(1) Utilise academic research using literature from journals, books, Google Scholar, etc. – Do not use
unreliable sources such as Wikipedia, Investopedia, blogs or other non-professional or non-refereed
articles. At this level of study it is expected that you use a wide-range of sources to support your
discussion and analysis.

(2) Undertake a critical evaluation making effective use of evidence and sources

(3) Present findings in an appropriate format (ensure that Harvard referencing is used)

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