Independent auditors’ report
to the members of Haldane McCall PLC
We have audited the Group financial statements (the “financial statements”) of Haldane McCall PLC
(the “Group”) for the year ended 31 December 2011 which comprise the consolidated statement of
comprehensive income, the consolidated statement of financial position, the consolidated cash flow
statement and the related notes. The financial reporting framework that has been applied in their
preparation is applicable law and International Financial Reporting Standards as adopted by the EU.
This report is made solely to the Group’s members, as a body, in accordance with the Companies Act
2006 .Our audit work has been undertaken so that we might state to the Group’s members those
matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest
extent permitted by Companies Act 2006, we do not accept or assume responsibility to anyone other
than the Group and the Group’s members as a body, for our audit work, for this report, or for the
opinions we have formed.
Respective responsibilities of directors and auditors
As explained more fully in the statement of directors’ responsibilities set out in this account, the
Directors are responsible for the preparation of the financial statements and for being satisfied that
they give a true and fair view. Our responsibility is to audit and express an opinion on the financial
statements in accordance with applicable law and International Standards on Auditing (UK and
Ireland). Those standards require us to comply with the Auditing Practices Board’s (APB’s) Ethical
Standards for Auditors.
Scope of the audit of the financial statements
An audit involves obtaining evidence about the amounts and disclosures in the financial statements
sufficient to give reasonable assurance that the financial statements are free from material
misstatement, whether caused by fraud or error. This includes an assessment of: whether the
accounting policies are appropriate to the Group’s circumstances and have been consistently applied
and adequately disclosed; the reasonableness of significant accounting estimates made by the Board
of Directors; and the overall presentation of the financial statements. In addition, we read all the
financial and non-financial information in the Annual Report to identify material inconsistencies with
the audited financial statements. If we become aware of any apparent material misstatements or
inconsistencies we consider the implications for our report.
Opinion on financial statements
In our opinion the financial statements:
• give a true and fair view of the state of the Group’s affairs as at 31 December 2011 and of its
profit for the year then ended;
• are in accordance with International Financial Reporting Standards as adopted by the EU;
and
• comply with the Companies Act 2006.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Companies Act 2006 requires
us to report to you if, in our opinion:
• the Group has not kept proper accounting records; or
• the financial statements are not in agreement with the accounting records; or
• we have not received all the information and explanations, which to the best of our
knowledge and belief are necessary for the purpose of our audit.
Ayoola Oladeji and Co
Chartered Accountants, 10 February 2012
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