Admission Document - BrainJuicer
Admission Document - BrainJuicer
Admission Document - BrainJuicer
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Section B – Accountants’ report on the Historical Consolidated Financial Information on the<br />
<strong>BrainJuicer</strong> UK Group<br />
Grant Thornton<br />
The Directors<br />
<strong>BrainJuicer</strong> Group PLC<br />
13-14 Margaret Street<br />
London<br />
W1W 8RN<br />
Grant Thornton UK LLP<br />
Byron House<br />
Cambridge Business Park<br />
Cowley Road<br />
Cambridge<br />
CB4 0WZ<br />
30 November 2006<br />
Dear Sirs<br />
BRAINJUICER UK AND ITS SUBSIDIARY UNDERTAKINGS<br />
We report on the historical consolidated financial information of the <strong>BrainJuicer</strong> UK Group set out in Part<br />
IV Section A. This financial information has been prepared for inclusion in the AIM <strong>Admission</strong> <strong>Document</strong><br />
dated 30 November 2006 of <strong>BrainJuicer</strong> Group PLC on the basis of the accounting policies set out in<br />
paragraph 4.<br />
RESPONSIBILITIES<br />
This report is required by Paragraph (a) of Schedule Two of the AIM Rules and is given for the purpose of<br />
complying with that regulation and for no other purpose.<br />
Save for any responsibility arising under Paragraph (a) of Schedule Two of the AIM Rules to any person as<br />
and to the extent provided, to the fullest extent permitted by law we do not assume any responsibility and<br />
will not accept any responsibility to any other person for any loss suffered by any such other person as a<br />
result of, arising out of, or in connection with this report or our statement, required by and given solely for<br />
the purposes of complying with Paragraph (a) of Schedule Two of the AIM Rules consenting to its inclusion<br />
in the AIM <strong>Admission</strong> <strong>Document</strong>.<br />
The Directors of the Company are responsible for preparing the historical consolidated financial information<br />
on the basis of preparation set out in paragraph 2 to the historical consolidated financial information.<br />
It is our responsibility to form an opinion on the financial information as to whether the historical<br />
consolidated financial information gives a true and fair view, for the purposes of the AIM <strong>Admission</strong><br />
<strong>Document</strong>, and to report our opinion to you.<br />
BASIS OF OPINION<br />
We conducted our work in accordance with the Standards for Investment Reporting issued by the Auditing<br />
Practices Board in the United Kingdom. Our work included an assessment of evidence relevant to the<br />
amounts and disclosures in the financial information. It also included an assessment of the significant<br />
estimates and judgements made by those responsible for the preparation of the financial information and<br />
whether the accounting policies are appropriate to the entity’s circumstances, consistently applied and<br />
adequately disclosed.<br />
We planned and performed our work so as to obtain all the information and explanations which we considered<br />
necessary in order to provide us with sufficient evidence to give reasonable assurance that the financial<br />
information is free from material misstatement, whether caused by fraud or other irregularity or error.<br />
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