Samuel Smith Old Brewery is being prosecuted alongside its chairman Humphrey Smith for failing to provide information to regulators.

The group, which is both a brewery and a chain of pubs, has been called to Brighton Magistrates’ Court by the Pensions Regulator for not handing over details of its finances.

The regulator required the documents from Samuel Smith so it could assess the funding levels of some of the company’s pension schemes.

The Pensions Regulator said the pub company did not comply with a notice issued on January 12, which required it to provide details by January 26.

The Yorkshire-based company and Mr Smith will both face a charge of neglecting or refusing to provide information and documents without a reasonable excuse, when required to do so, under the Pensions Act 2004.

In a statement, the Pensions Regulator said: “Humphrey Smith is charged on the basis that the offence by the company was committed with his consent or connivance or by his neglect.”

Failing to provide financial information requested by the Pensions Regulator is a criminal offence, punishable by an unlimited fine.

The company and Mr Smith have been summonsed to appear in court on May 15.

Samuel Smith did not respond to a request for comment.