This report provides details of the findings of the investigation launched by the Groceries Code Adjudicator (the GCA) on 5 February 2015. The GCA has found that Tesco plc has breached the Groceries Supply Code of Practice (the Code) in respect of Paragraph 5: No delay in payments. Five recommendations have been made to address this breach of the Code. The GCA has not found that Tesco plc breached the Code in respect of Paragraph 12: No Payments for better positioning of goods unless in relation to Promotions.