This directory ranks the United Kingdom's largest companies by turnover based on their most recently reported available accounts. The ELC International publication provides a comprehensive listing that includes sales, profit, assets, equity, and employee numbers for each company, with year-over-year comparisons where available. It also features a breakdown of top UK companies by trade sector, alongside trade and alphabetical indexes for easy navigation.

This directory serves as a crucial reference tool for understanding the landscape of major UK businesses during the 2004-2005 period. Its detailed data and indexing provide a clear snapshot of corporate performance and structure. The publication's value lies in its systematic compilation of financial metrics and company information, making it an authoritative resource for business analysis and market research.