Energy companies’ Consolidated Segmental Statements (CSS)

Content:: Transparency document
Publication date:: 20 August 2025
Topic:: Electricity supply

Gas supply
Industry sector:: Supply and Retail Market
Licence type:: Electricity Supply Licence,; Gas Supplier Licence

Following our Energy Supply Probe in 2008 we introduced the Financial Information Reporting licence condition, which came into force in 2009. Its purpose was to increase transparency of energy companies’ revenues, costs and profits by producing and publish annual Consolidated Segmental Statements (CSS). This requirement was limited to the prevailing domestic legacy suppliers, covering their supply and generation activities.

Modifications of CSS

Following a statutory consultation, published 30 November 2023, the decision to revise the CSS license condition was published 1 February 2024. The revised annual CSS publication requirements came into effect for reporting due from 29 March 2024.

The effect of these modifications is to expand the CSS reporting obligation to a wider proportion of the domestic and non-domestic market, providing greater transparency of supplier profitability associated with supply activities (Electricity Supply Standard License Condition 19A and Gas Supply Licence Condition 19A). Companies in scope must publish their CSS on their websites annually, 10 months after the company’s financial year-end.

The links to the Consolidated Segmental Statements for 2023 to 2024 are listed below. The Consolidated Segmental Statements for 2009 to 2022 are included as a subsidiary document. Please note that SSE operated on an April 2022 to March 2023 financial year.

Consolidated Segmental Statements 2023 to 2024

Where we refer to ‘suppliers’, by which we mean the groups of legal entities which hold the relevant licences (licensees), and are subject to our regulations, but which are collectively referred to by their brand name. Some variation between 'supplier' submissions can occur due to differing year ends and application of accounting procedures.

Energy companies’ Consolidated Segmental Statements (CSS)

Modifications of CSS

Consolidated Segmental Statements 2023 to 2024

Axpo UK Ltd

British Gas Trading Ltd

Brook Green group

Bryt Energy Limited

Ceres Energy Limited

Champion Energy

Conrad Energy (Trading) Ltd

Corona Energy Group

Crown Gas and Power

DPG Energy

D-Energi

Digital Power Energy Supply UK Ltd

Drax Group Plc

E Gas and Electricity Ltd

E.ON SE Group UK

Eco Green Management Ltd

Ecotricity Ltd

EDF UK Group

Eneco Energy Trade BV

Engie Supply Holding UK Limited

EPG Energy

Evolve Energy

F & S Energy Limited

Flexitricity Limited

Foxglove Energy Supply Ltd

Good Energy Group Plc

Green Energy (UK) Ltd

Hartree Partners Power & Gas Company (UK) Limited

Jellyfish Energy Limited

Limejump Limited

Marble Power Limited

Maxen Power Supply Limited

Octopus Energy

Ovo Group

Pozitive Energy Ltd

Px Group

Rebel Energy Supply Ltd

Regent group

Scottish Power Energy Retail Ltd

Sefe Energy Ltd

Shell Energy UK Ltd

Sinq Power Limited

Smartest Energy UK

SO Energy

Squeaky Clean Energy Ltd

SSE Energy Supply Ltd

Tomato Energy Limited

TotalEnergies Gas & Power Ltd

Unify Energy

United Gas & Power

Utilita Energy Limited

Utility Warehouse Limited

Valda Energy Ltd

Yü Energy Retail Ltd

Subsidiary documents