The Scott Trust Limited (STL) is the ultimate parent company of Guardian Media Group plc (GMG) and its subsidiaries, joint ventures and associates, including its core business Guardian News & Media Limited (GNM). The STL accounts are prepared in accordance with International Financial Reporting Standards (IFRS). In order to simplify the STL accounts, the GMG financial statements are included as an appendix and cross references are made where the information is the same.
All group and subsidiary accounts are filed at Companies House each year.