small deposit taker

140(in SYSC 18) (Whistleblowing) a firm whose Part 4A permission includes accepting deposits and which has total gross assets of £250 million or less, determined on the basis of the annual average amount of gross assets calculated across a rolling period of five years or, if it has been in existence for less than five years, across the period during which it has existed (in each case, calculated with reference to the firm’s annual accounting reference date).