This publication presents the sample interim financial reports of a fictional listed UK company, VALUE IFRS Plc. It illustrates the financial reporting requirements that would apply to such a company under IFRS as adopted by the EU as at 30 May 2019. Supporting commentary is also provided. For the purposes of this publication, VALUE IFRS Plc has a premium listing on the London Stock Exchange and is the parent entity in a consolidated entity. Detailed guidance on interim financial reporting (IAS 34) is available in our Manual of accounting - IFRS for the UK.