a)Company performance analysis based on the profitability, efficiency, liquidity, gearing and investment aspects of the company (You must select two ratios from each section of our slides and provide their calculations). (30 marks)

Module title

Finance & Accounting for Business

Module code

BUS7C2

Module leader

Assessment title

Assignment 2 -Financial statement analysis

Launch date

27^th January 2025

Submission deadline

02^nd May 2025 @ 16:00 pm UK time.

Expected date for return of marks and feedback

What kind of feedback can students expect and when?

23^rd May 2025@17.00pm UK time

Annotations, grade mark.

Module outcomes assessed

3. Critically analyse and interpret financial figures including cash flows.

4. Critically appraise the conceptual frameworks of financial reporting for companies for evaluating international corporate performance.

5. Critically examine the principles of finance and the structure of national and international financial markets.

Assessment weighting

50%

Word count (if relevant)

2500 words

Assessment task details - provide a description of the task

You are required to produce a report of 2500-words applying below details. Choose one of the companies from the list given below.

LIST OF COMPANIES

NEXT Plc

M & S Group Plc

Tesco Plc

Sainsbury Plc

All above companies are publicly listed companies from FTSE350. Download their annual report (for last 3 years 2022,2023,2024) including their financial statements (This will be available in the Investor relation section of the website). Using information from their income statement, balance sheet, cash flow statements, and notes to financial statements, prepare a report for potential investors of the company.

Requirements:

Your report should include the following:

a)Company performance analysis based on the profitability, efficiency, liquidity, gearing and investment aspects of the company (You must select two ratios from each section of our slides and provide their calculations). (30 marks)

b)An interpretation of the ratio analysis and the commentary (Where appropriate you should identify any potential interrelationships between aspects). (30 marks)

c)Explanation of the investor considerations for a UK company investment decision making and any further information that may be required when addressing the concerns of any potential investors. (25 marks)

(Total 100 marks)

Submission instructions - What should be the format of the submission? / Where should it be submitted?

e.g. A single Word document only, containing your assignment and a reference list. No appendices are required. A structure guide is provided on the module space, which must be followed. Please submit online via the appropriate turnitin submission on the module space.

Hints and tips

All submitted work is expected to observe academic standards in terms of referencing, academic writing, use of language etc. Failure to adhere to these instructions may result in your work being awarded a lower grade than it would otherwise deserve.

Marking and moderation

All submissions would be moderated.

Marking Criteria attached to the brief.

Employability Skills Applied

On successful completion of this module, a student will have had opportunities to demonstrate achievement of the following Employability Skills;

Tick all that apply.

CORE ATTRIBUTES

Engaged

ü

Creative 

Enterprising 

ü

Ethical

ü

KEY  ATTITUDES

Commitment

Curiosity

ü

Resilient

Confidence

ü

Adaptability

ü

PRACTICAL  SKILLSETS

Digital fluency

ü

Organisation

ü

Leadership and team working

Critical thinking

ü

Emotional intelligence

Communication

ü

Marking criteria

Grade Boundaries

%

Criteria/Learning outcomes

0

1-29%

30-39%

40 – 49%

50 – 59%

60 – 69%

70 – 79%

80 – 89%

90-100%

Total

N.S

Unsatisfactory

Minimum

Satisfactory

Fairly good

Good

Excellent

Exceptional

Outstanding

Criteria 1:      Analysis across the range of aspects: profitability, efficiency, liquidity, gearing and investment. (You need to select two ratios from each section and need to show your ratio calculations) 30%

Does not meet the learning outcome and criteria to pass the assignment

Minimum systematic understanding of knowledge with critical awareness of current issues and insights unsupported by research.

Lacks critical evaluation, creativity and original application of knowledge. Little to no evidence of autonomy in planning and organisation of work.

Ideas are poorly communicated.

Some basic systematic understanding of knowledge with critical awareness of current issues and insights unsupported by research.

Limited critical evaluation, creativity and original application of knowledge. Limited evidence of autonomy in planning and organisation of work.

Limited communication of ideas.

Reasonable systematic understanding of knowledge with critical awareness of current issues and insights unsupported by research.

Some critical evaluation, creativity and original application of knowledge. Some evidence of autonomy in planning and organisation of work.

Fairly good communication of ideas.

Good systematic understanding of knowledge with critical awareness of current issues and insights unsupported by research.

Good critical evaluation, creativity and original application of knowledge. Good evidence of autonomy in planning and organisation of work.

Good communication of ideas.

Excellent systematic understanding of knowledge with critical awareness of current issues and insights unsupported by research.

Excellent critical evaluation, creativity and original application of knowledge. Substantial evidence of autonomy in planning and organisation of work.

Excellent communication of ideas.

Exceptional systematic understanding of knowledge with critical awareness of current issues and insights unsupported by research.

Exceptional critical evaluation, creativity and original application of knowledge. Extensive evidence of autonomy in planning and organisation of work.

Exceptional communication of ideas.

Outstanding systematic understanding of knowledge with critical awareness of current issues and insights unsupported by research.

Outstanding critical evaluation, creativity and original application of knowledge. Unprecedented evidence of autonomy in planning and organisation of work.

Outstanding communication of ideas.

Criteria 2:        Interpretation of the ratio analysis and the commentary (Where appropriate you should identify any potential interrelationships between aspects). 30%

Does not meet the learning outcome and criteria to pass the assignment

Minimum systematic understanding of knowledge with critical awareness of current issues and insights unsupported by research.

Lacks critical evaluation, creativity and original application of knowledge. Little to no evidence of autonomy in planning and organisation of work.

Ideas are poorly communicated.

Some basic systematic understanding of knowledge with critical awareness of current issues and insights unsupported by research.

Limited critical evaluation, creativity and original application of knowledge. Limited evidence of autonomy in planning and organisation of work.

Limited communication of ideas.

Reasonable systematic understanding of knowledge with critical awareness of current issues and insights unsupported by research.

Some critical evaluation, creativity and original application of knowledge. Some evidence of autonomy in planning and organisation of work.

Fairly good communication of ideas.

Good systematic understanding of knowledge with critical awareness of current issues and insights unsupported by research.

Good critical evaluation, creativity and original application of knowledge. Good evidence of autonomy in planning and organisation of work.

Good communication of ideas.

Excellent systematic understanding of knowledge with critical awareness of current issues and insights unsupported by research.

Excellent critical evaluation, creativity and original application of knowledge. Substantial evidence of autonomy in planning and organisation of work.

Excellent communication of ideas.

Exceptional systematic understanding of knowledge with critical awareness of current issues and insights unsupported by research.

Exceptional critical evaluation, creativity and original application of knowledge. Extensive evidence of autonomy in planning and organisation of work.

Exceptional communication of ideas.

Outstanding systematic understanding of knowledge with critical awareness of current issues and insights unsupported by research.

Outstanding critical evaluation, creativity and original application of knowledge. Unprecedented evidence of autonomy in planning and organisation of work.

Outstanding communication of ideas.

Criteria 3:      Explanation of the investor considerations for a UK company investment decision making and any further information that may be required when addressing the concerns of any potential investors. 25%

Does not meet the learning outcome and criteria to pass the assignment

Minimum systematic understanding of knowledge with critical awareness of current issues and insights unsupported by research.

Lacks critical evaluation, creativity and original application of knowledge. Little to no evidence of autonomy in planning and organisation of work.

Ideas are poorly communicated.

Some basic systematic understanding of knowledge with critical awareness of current issues and insights unsupported by research.

Limited critical evaluation, creativity and original application of knowledge. Limited evidence of autonomy in planning and organisation of work.

Limited communication of ideas.

Reasonable systematic understanding of knowledge with critical awareness of current issues and insights unsupported by research.

Some critical evaluation, creativity and original application of knowledge. Some evidence of autonomy in planning and organisation of work.

Fairly good communication of ideas.

Good systematic understanding of knowledge with critical awareness of current issues and insights unsupported by research.

Good critical evaluation, creativity and original application of knowledge. Good evidence of autonomy in planning and organisation of work.

Good communication of ideas.

Excellent systematic understanding of knowledge with critical awareness of current issues and insights unsupported by research.

Excellent critical evaluation, creativity and original application of knowledge. Substantial evidence of autonomy in planning and organisation of work.

Excellent communication of ideas.

Exceptional systematic understanding of knowledge with critical awareness of current issues and insights unsupported by research.

Exceptional critical evaluation, creativity and original application of knowledge. Extensive evidence of autonomy in planning and organisation of work.

Exceptional communication of ideas.

Outstanding systematic understanding of knowledge with critical awareness of current issues and insights unsupported by research.

Outstanding critical evaluation, creativity and original application of knowledge. Unprecedented evidence of autonomy in planning and organisation of work.

Outstanding communication of ideas.

Criteria 4:  Good use of sources and use of Wrexham University Harvard referencing

5%

Inadequate or incomplete

No references in text with errors in text and list of sources and/or only websites used.

Many omissions of references and format errors in text with omissions and format errors on list of sources.

Occasional omission of reference in text with some format errors in text and list of sources. Limited range of source material.

Good range of source material. All sources acknowledged in text with minor format error in text or list of sources.

Broad range of source material. All sources acknowledged in text and appropriately referenced in line with WU Harvard referencing.

Exceptional range of source material. All sources acknowledged in text and appropriately referenced in line with WU Harvard referencing.

Outstanding range of current and field leading source material. All sources acknowledged in text and appropriately referenced in line with WU Harvard referencing.

Criteria 5: Quality of the written work. Clear structure to the work and correct spelling was used throughout.  Good use of English language.

10%

Inadequate or incomplete

Written to a poor standard, poor English, and Grammar.

Basic attempt to construct a fluent and coherent argument. Spelling mistakes and grammatical errors present. Accurate and written to a satisfactory standard.

Reasonable attempt to construct a fluent and coherent argument.  Legible and carefully proofread. Spelling mistakes and grammatical errors non-existent). Accurate and written to an adequate standard.

Good attempt to construct a fluent and coherent argument.  Legible and carefully proofread Spelling mistakes and grammatical errors non-existent. Accurate and written to a very good standard.

Power and persuasive conclusion made, based upon the analysis/evaluation presented. Spelling mistakes and grammatical errors non-existent. Accurate and written to a very excellent standard

Exceptionally powerful and persuasive conclusion made, based upon the analysis/evaluation presented. Spelling mistakes and grammatical errors non-existent. Accurate and written to a very exceptional standard.

Outstanding, original, and persuasive conclusion made, based upon the analysis/evaluation presented. Spelling mistakes and grammatical errors non-existent. Accurate and written to an outstanding standard

All marks/grades remain indicative until they have been considered and confirmed by the Assessment Board- Total

%

Criteria

Distinction

90-100

Outstanding: Outstanding systematic understanding of knowledge and critical awareness of current problems and/or new insights, informed by the forefront of the academic discipline, field of study or area of professional practice. The work demonstrates an outstanding knowledge of techniques applicable to research and advanced scholarship. Application of knowledge is original with outstanding practical understanding of how established techniques of research and enquiry are used to create and interpret knowledge in the subject discipline.

Work evidences outstanding critical evaluation of current research, advanced scholarship and methodologies to propose new hypotheses if appropriate. There is evidence of outstanding systematic and creative management of complex issues to make sound judgements in the absence of complete data. Outstanding communication of conclusions to specialist and non-specialist audiences.

Outstanding self-direction and originality in tackling and solving problems with evidence of an outstanding ability to advance personal knowledge and understanding and to develop new skills at a high level.

An outstanding display of the qualities and transferable skills needed for employment that require initiative and personal responsibility, complex decision-

making and independent learning for continued professional development.

80-90

Exceptional: In most areas, the qualities required for the grade above are displayed, though there may be negligible errors.

70-79

Excellent: In most areas, the qualities required for the grade above are displayed. There may be negligible errors and some minor inaccuracies/omissions.

%

Criteria

Pass

60-69

Very Good: Very good systematic understanding of knowledge and critical awareness of current problems and/or new insights, informed by the forefront of the academic discipline, field of study or area of professional practice. The work demonstrates a very good knowledge of techniques applicable to research and advanced scholarship. Application of knowledge is original with very good practical understanding of how established techniques of research and enquiry are used to create and interpret knowledge in the subject discipline.

Work evidences very good critical evaluation of current research, advanced scholarship and methodologies to propose new hypotheses if appropriate. There is evidence of very good systematic and creative management of complex issues to make sound judgements in the absence of complete data. Very good communication of conclusions to specialist and non-specialist audiences.

Very good self-direction and originality in tackling and solving problems with evidence of a very good ability to advance personal knowledge and understanding and to develop new skills at a high level.

A very good display of the qualities and transferable skills needed for employment that require initiative and personal responsibility, complex decision- making and independent learning for continued professional development.

50-59

Fairly Good: Fairly good systematic understanding of knowledge and critical awareness of current problems and/or new insights, informed by the forefront of the academic discipline, field of study or area of professional practice. The work demonstrates a fairly good knowledge of techniques applicable to research and advanced scholarship. Application of knowledge is original with fairly good practical understanding of how established techniques of research and enquiry are used to create and interpret knowledge in the subject discipline.

Work evidences fairly good critical evaluation of current research, advanced scholarship and methodologies to propose new hypotheses if appropriate. There is evidence of fairly good systematic and creative management of complex issues to make sound judgements in the absence of complete data. Fairly good communication of conclusions to specialist and non-specialist audiences.

Fairly good self-direction and originality in tackling and solving problems with evidence of a fairly good ability to advance personal knowledge and understanding and to develop new skills at a high level 

A fairly good display of the qualities and transferable skills needed for employment that require initiative and personal responsibility, complex decision- making and independent learning for continued professional development.