Committee publication · Correspondence · 2 September 2025

Correspondence from Ofwat regarding Trimpley and Severn Trent, dated 29 July 2025

From: Environment, Food and Rural Affairs Committee

Inquiry: Reforming the water sector

Summary

Ofwat's Chief Executive responds to the EFRA Committee's inquiry into Severn Trent's Trimpley investment structure established in 2017. Ofwat confirms it did not approve the arrangement, which required no regulatory consent under the company's licence. The structure has not impacted customer bills or financial resilience metrics. The Financial Reporting Council completed its independent review and closed its enquiry with no changes required.

Key findings

  • Severn Trent Trimpley is a unique arrangement; no other regulated water company reports a similar investment structure
  • Ofwat did not approve the Trimpley structure and approval was not required under the company's licence; the company followed statutory capital reduction procedures under the Companies Act 2006
  • The Financial Reporting Council closed its independent enquiry into the company's accounting with no changes or further action required
  • Ofwat confirms the structure has not impacted customer bills, operational performance, financial resilience metrics, or breached legislation or accounting standards
  • Ofwat is considering future consultation on requiring regulated companies to seek regulatory approval before undertaking capital reduction exercises

Tone

Factual

Topics

water-regulationcorporate-financefinancial-resilienceaccounting-standards

Key actors

David Black, Alistair Carmichael, Severn Trent Water Limited, Ofwat, Financial Reporting Council, Cathryn Ross

Notable line

There is no other regulated water company in the sector that reports a similar investment.

Key Quotes

We expect all water companies to be transparent in respect of their finance arrangements, and we closely monitor company capital structures and changes to understand potential impacts, including for customers.
David Black, Ofwat Chief Executive · Opening statement on Ofwat's regulatory approach to water company financing
There is no other regulated water company in the sector that reports a similar investment.
David Black, Ofwat Chief Executive · Response to whether Trimpley was a well-established practice used by multiple water companies
The company did not ask Ofwat to approve the structure or subsequent capital reduction.
David Black, Ofwat Chief Executive · Clarifying Ofwat's regulatory role in relation to the Trimpley arrangement
Financial Reporting Council ('FRC') has also carried out an independent review of the company's accounting of associated transactions and has now closed its enquiry.
David Black, Ofwat Chief Executive · Reporting on FRC findings regarding Trimpley accounting
While we do not have concerns in respect of the capital reduction exercise undertaken by Severn Trent, this is an area that we are considering for future consultation, including potentially a requirement for regulated companies to seek regulatory approval before undertaking any form of capital reduction exercise in the future.
David Black, Ofwat Chief Executive · Indicating Ofwat's future regulatory direction on capital reduction by water companies
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Source · parliament.uk record ↗