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[accordion_item title="Regulatory Accounts"]
<h4>Financial statements for the year 2024</h4>
<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2024/07/Methodology-Statement-Accounting-Separation-2024.pdf">Accounting Separation Methodology Statement 2024</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2024/07/Annual-Performance-Report-data-Tables-2024.xlsx">Annual Performance Report Data Tables 2024</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2024/07/APR-Table-4L-2023-24.pdf">APR Table 4L - 2023-24</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2024/07/APR-Table-4L-2023-24-Cumulative.pdf">APR Table 4L - 2023-24 Cumulative</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2024/07/ODI-Performance-Model-2024.xlsx">ODI Performance Model 2024</a>
<h4>Financial statements for the year 2023</h4>
<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2023/07/PW_Annual-Performance_2023_FINAL.pdf" target="_blank" rel="noopener">Annual Performance Report 2023</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2023/07/Methodology-Statement-Accounting-Separation-2023.pdf" target="_blank" rel="noopener">Accounting Separation Methodology Statement 2023</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2023/11/2022-23-annual-performance-report-excl-tables-3A-3Iv1.1-PRT-23Nov.xlsx">Annual Performance Report Data Tables 2023</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2023/07/Table-4B.pdf" target="_blank" rel="noopener">Table 4B Analysis of Debt 2023</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2023/07/Table-4L.pdf" target="_blank" rel="noopener">Table 4L Enhancement expenditure 2023</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2023/07/Table-4L-YTD.pdf" target="_blank" rel="noopener">Table 4L YTD Enhancement expenditure 2023</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2023/11/PRT-FINAL-PR19IPD01_ODI-performance-model-v1.10-mid-year-update.xlsx">ODI performance model 2023</a>
<h4>Financial statements for the year 2022</h4>
<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2022/07/ANNUAL-PERFORMANCE-REPORT-AS-AT-7-JULY-2022.pdf">Annual performance report</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2022/07/Methodology-Statement-Accounting-Separation-2022.pdf">Accounting Separation Methodology Statement 2022</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2022/07/2021-22-annual-performance-report-tables_Reissue300522-Master.xlsx">Annual Performance Report Data Tables 2022</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2022/07/Table-4B-Analysis-of-Debt.pdf">Table 4B Analysis of Debt 2022</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2022/07/Table-4L-Enhancement-expenditure.pdf">Table 4L Enhancement expenditure 2022</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2022/07/Table-4L-YTD-Enhancement-expenditure.pdf">Table 4L YTD Enhancement expenditure 2022</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2022/07/PR19IPD01_ODI-performance-model-v1.7-FINAL.xlsx">ODI performance model 2022</a>
<h4>Financial statements for the year 2021</h4>
<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2021/11/ANNUAL-PERFORMANCE-REPORT-AS-AT-9-SEPTEMBER-v1.pdf" target="_blank" rel="noopener">Annual Performance Report 2021 revised</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2021/11/Log-of-changes-to-APR-Sept-2021.pdf" target="_blank" rel="noopener">Log of changes to Annual Performance Report 2021</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2021/07/ANNUAL-PERFORMANCE-REPORT-AS-AT-9-JULY-v4.pdf" target="_blank" rel="noopener">Annual Performance Report 2021</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2021/07/Methodology-Statement-Accounting-Separation-2021.pdf" target="_blank" rel="noopener">Accounting Separation Methodology Statement 2021</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2021/07/Table-4L-Enhancement-expenditure.pdf">Table 4L Enhancement expenditure</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2021/07/Table-4B-Analysis-of-Debt.pdf">Table 4B Analysis of Debt</a>
<h4>Financial statements for the year 2020</h4>
<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2020/10/2020-RegAccounts-250620-final-signed-Revised-Sept-2020.pdf">Annual Performance Report 2020</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2020/07/Methodology-Statement-Accounting-Separation-2020-1.pdf">Accounting Separation Methodology Statement 2020</a>
<h4>Financial statements for the year 2019</h4>
<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2019/07/Annual-Performance-Report-2019-signed.pdf" target="_blank" rel="noopener noreferrer">Annual Performance Report 2019</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2019/07/Methodology-Statement-Accounting-Separation-2019.pdf" target="_blank" rel="noopener noreferrer">Accounting Separation Methodology Statement 2019</a>
<h4>Financial statements for the year 2018</h4>
<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2018/07/2018-Reg-Accounts-Final-130718.pdf">Annual Performance Report 2018</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2018/07/Methodology-Statement-Accounting-Separation-2018.pdf">Accounting Separation Methodology Statement 2018</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2018/07/AMP6-Portsmouth-Assurance-Report-2017-18_V5.1.pdf">APR Assurance Report 2017/18 – Atkins</a>
<h4>Financial statements for the year 2017</h4>
<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2015/05/Annual-Performance-Report-2017.pdf">Annual Performance Report 2017</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2015/05/Methodology-Statement-Accounting-Separation-2017-PRT.pdf">Accounting Separation Methodology Statement 2017</a>
<h4>Financial statements for the year 2016</h4>
<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2015/05/2016-Annual-Perf-Report-.pdf" target="_blank" rel="noopener noreferrer">Annual Performance Report 2016</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2015/05/Methodology-Statement-Accounting-Separation-Upstream-Services-2016.doc">Accounting Separation Methodology Statement</a>
<h4>Financial statements for the year 2015</h4>
<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2015/05/Regulatory-Accounts-2015.pdf" target="_blank" rel="noopener noreferrer">Regulatory Accounts</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2015/05/Methodology-Statement-Accounting-Separation-Tables-2015.pdf" target="_blank" rel="noopener noreferrer">Accounting Separation Methodology Statement</a>

<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2015/05/Methodology-Statement-Accounting-Separation-Upstream-Services-2015.pdf" target="_blank" rel="noopener noreferrer">Accounting Separation Methodology Statement - Upstream Services</a>

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[accordion_item title="Annual Reporting Accounts - Previous Years"]
<h4>Select the year you would like to view</h4>
<strong><a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2024/07/PWL-Annual-Report-Accounts-FY24-FINAL-website.pdf">Annual Reporting Accounts 2024</a></strong>

<strong><a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2023/07/REPORT-ACCOUNTS-2023_FINAL_SIGNED.pdf">Annual Reporting Accounts 2023</a></strong>

<strong><a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2022/07/REPORT-ACCOUNTS-2022_FINAL_SIGNED.pdf">Annual Reporting Accounts 2022</a></strong>

<strong><a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2021/06/Portsmouth-Water-Limited-Report-and-Accounts-FY21.pdf">Annual Reporting Accounts 2021</a></strong>

<strong><a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2020/06/REPORT-ACCOUNTS-2020.pdf">Annual Reporting Accounts 2020</a></strong>

<strong><a href="/wp-content/uploads/2019/05/REPORT-ACCOUNTS-2019-FINAL.pdf">Annual Reporting Accounts 2019</a></strong>

<strong><a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2018/06/REPORT-ACCOUNTS-2018.pdf">Annual Reporting Accounts 2018</a></strong>

<strong><a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2015/05/REPORT-ACCOUNTS-2017.pdf">Annual Reporting Accounts 2017</a></strong>

<strong><a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2015/05/REPORT-ACCOUNTS-2016.pdf">Annual Reporting Accounts 2016</a></strong>

<strong><a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2015/05/Report-Accounts-2015.pdf">Annual Reporting Accounts 2015</a></strong>

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[accordion_item title="Unaudited Interim Results"]
<h5>For the Six Months Ended 30 September 2024</h5>
<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2024/12/PWL-Half-Year-Report-30Sep2024-FINAL.pdf">Unaudited Interim Results for the six months ended 30 September 2024</a>
<h5>For the Six Months Ended 30 September 2023</h5>
<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2024/01/PWL-HALF-YEAR-REPORT-30-SEP-2023-LOW-RES_FINAL.pdf">Unaudited Interim Results for the six months ended 30 September 2023</a>
<h5>For the Six Months Ended 30 September 2022</h5>
<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2023/10/PWL-INTERIM-ACCOUNTS-FOR-HALF-YEAR-TO-30-SEPTEMBER-2022.pdf">Unaudited Interim Results for the six months ended 30 September 2022</a>
<h5>For the Six Months Ended 30 September 2021</h5>
<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2021/12/PORTSMOUTH-WATER-LIMITED-HALF-YEAR-REPORT-2021-22.pdf">Unaudited Interim Results for the six months ended 30 September 2021</a>
<h5>For the Six Months Ended 30 September 2020</h5>
<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2020/12/HALF-YEAR-REPORT-2020-AS-AT-30-NOVEMBER-2020-v4.pdf">Unaudited Interim Results for the six months ended 30 September 2020</a>
<h5>For the Six Months Ended 30 September 2019</h5>
<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2019/11/HALF-YEAR-REPORT-2019-AS-AT-28-NOVEMBER-2019-v2.pdf">Unaudited Interim Results for the six months ended 30 September 2019</a>
<h5>For the Six Months Ended 30 September 2018</h5>
<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2018/11/Half-year-end-results-2018.pdf">Unaudited Interim Results for the six months ended 30 September 2018</a>.
<h5>For the Six Months Ended 30 September 2017</h5>
<a href="/wp-content/uploads/2015/05/Half-year-end-results-2017.pdf" target="_blank" rel="noopener noreferrer">Unaudited Interim Results for the six months ended 30 September 2017.</a>
<h5>For the Six Months Ended 30 September 2016</h5>
<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2015/05/UnauditedInterimResults2016.pdf" target="_blank" rel="noopener noreferrer">Unaudited Interim Results for the six months ended 30 September 2016.</a>
<h5>For the Six Months Ended 30 September 2015</h5>
<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2015/05/UnauditedInterimResults2015.pdf" target="_blank" rel="noopener noreferrer">Unaudited Interim Results for the six months ended 30 September 2015.</a>

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[accordion_item title="Tax Strategy"]
<h4><strong>The document below details our Tax Strategy</strong></h4>
<a href="https://www.portsmouthwater.co.uk/wp-content/uploads/2015/05/TAX-STRATEGY.pdf" target="_blank" rel="noopener noreferrer">Portsmouth Water Tax Strategy</a>

<b>Portsmouth Water is considering its current debt structure in the context of the forthcoming PR19 price review by Ofwat.   As part of that review, Portsmouth would consider exploring options around its loan with Artesian Finance plc, including repurchasing bonds backed by the associated Portsmouth obligations.</b>

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