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Our approach combines good business practice with specific requirements of the licence.

Regulatory accounts

We also publish the Smart DCC Ltd annual report and regulatory accounts with the enhanced disclosures of a company subject to the UK Corporate Governance Code. We produce these in accordance with International Financial Reporting Standards (IFRS).

Our accounting period ends on 31 March, and both the Annual Report and Regulatory Accounts are published by 31 July.

You can request copies of the accounts by e-mailing us at

The Board of Directors and Compliance Officer

The licence requires us to have sufficiently Independent Directors as part of the DCC Board of Directors which govern Smart DCC Ltd.

Deloitte LLP has been appointed as the Compliance Officer to report to the board of Smart DCC Ltd.

Under Condition 12 of the Smart DCC licence the Compliance Officer investigates any complaints relating to chapter 3 of the licence and reports on them to the Smart DCC Board.

In compliance with chapter 3 of the Smart DCC licence the Compliance Officer produces an Annual Report for each regulatory year for the Directors of Smart DCC Ltd. The conclusions of the report are included within the Annual Compliance Report.