Risks and Uncertainties

The Directors have identified and continually monitor the principal risks and uncertainties facing the Group. These may change over time as new risks emerge and others cease to be of concern. The principal risks to the Group
are detailed below. The Directors believe that the identified risks have been addressed and where possible,and within the Group’s control, mitigating actions have been taken to ensure processes and procedures are in place
and followed to limit any impact which could arise.

Regulatory risk

The Group contains regulated entities. As such it is essential that it abides by the rules and requirements of the FSA. Failure to do so, especially with regard to the treatment of customers and the handling of customer money, could lead to sanctions and fines on entities within the Group. A significant amount of the regulations which impact the Group originate from Europe and include directives such as the Capital Requirements Directive (CRD) and the Markets in Financial Instruments Directive (MiFID). MiFID is currently being reviewed by the European Union and consultations are taking place the outcome of which could impact the business. The Group is also subject to the decisions of the Financial Ombudsman Service (FOS) and the Financial Services Compensation Scheme (FSCS). In respect of the latter, the Group, through The Share Centre Limited and Sharefunds Limited, is liable for any fees levied by the FSCS to cover compensation costs incurred in respect of the customers of failed firms in our industry. These charges may be material as was the case with the interim levy in 2010.

Systems failure

The operations of the Group are highly dependent on technology. A failure in the Group’s core systems or customer interfaces could pose a significant risk to the business. Were it to affect the ability to reconcile accounts or maintain records this could also have regulatory implications. This would also be the case were any of the Group’s systems or processes in respect of data security to fail.

Reputational risk

The Group is continuing to spend significant sums of money on marketing and building The Share Centre’s brand to attract new customers. Were the brand to be affected in any way through bad publicity or negative associations this could impact customer confidence in that brand and damage the prospects of the business.

Investor sentiment

The Group has a diversified customer base and is not subject to any significant concentration risk in its retail stockbroking business. However, most revenues are derived from personal investors and were investor confidence in the stockmarket to be adversely affected, or were there to be a very deep, prolonged recession with very high unemployment which reduced the ability of personal investors to undertake savings and investment activity, this could impact the performance of the Group.

Stockmarket volatility

Changes in the value of the stock market directly impact the level of ad valorem fees and therefore revenues. Sharp changes in valuations can also damage investor confidence and therefore damage the prospects of the Group more widely. The Group’s business model and split of revenues across commission, fees and interest help mitigate exposure to any one factor. However, a combination of falling stock values and sharply reduced investor activity could have a significant impact on the performance of the Group.

Competition risk

The Group faces competition from a number of other brokers and larger financial institutions offering similar services. The Group has successfully differentiated itself by targeting investors at an earlier stage than many brokers, by offering a clear and easy to use service, through its high quality customer service and low prices. However, the Group is always susceptible to the impact of short-term cut-price offers from competitors who, in the case of the large financial institutions, may have substantial financial resources to support such initiatives.

Interest rate risk

The Group derives a significant proportion of its income from interest on the cash it holds, both on its own and its customers’ accounts. The interest rate floor policy in place until November 2010 protected this revenue stream. In its absence, prolonged low interest rates will impact the Group’s ability to earn a return on cash at the level experienced in previous periods and this, along with fluctuations in interest rates more generally, may impact the Group’s revenues and profitability.

Sharefunds specific risk

The Group operates a fund administration business through Sharefunds which has grown substantially. This business has a different risk profile from The Share Centre retail stockbroking business. In particular, there is an exposure to concentration risk as the principal client is WAY Fund Managers Limited, there is increased risk where Sharefunds acts as Authorised Corporate Director (ACD) for some funds, and there is a greater exposure to systemic risk arising from mis-pricing of funds. Where possible these risks are mitigated through controls and limited by contractual arrangements, however, a failure in any of these areas could have a material impact on the Group’s performance.

Other risks

The Group is impacted by fluctuations in economic sentiment amongst investors. This may increase or decrease trading dependent on investors’ confidence and availability of funds to invest. The Group is not though exposed to currency risk or specific country risk other than through its interactions with counterparties who themselves may suffer from such exposures. For example, whilst everything the Group does is in £ Sterling the counterparties, and in particular the banking institutions, with which it deals will have exposure to foreign currencies and other countries which could affect their stability and in turn have an impact on the Group.

Source: Annual Report 2011

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