T. (Frf•* and TnMt} Uffllled
to th• m•mbern ol FACT. (Frf•ndthlp and c•rkYTru￿ Urnlt•d
Oplrfon
W• hm awllt•d the flnanelal st*t•
erthl 31 Cktober 2022 whlch com
•cwJrtl. ststement ol financlal
*nifxant Kcountln8 pol￿$. The
Is applkable l•w and Unlted Klryqd
FIMndal R•pthlln8 siandard app
Accepted A¢¢¢Mndry Pr•cthe).
F.LC.T. IFrfendstt* and C•rlry Tru#1 Umlted for the year
rlse statement of finandal actMtk51Indudlni Incame and expendlbjre
n and notes to the Ilnancknl ststernents Inthdlng 4 sumfflary of
nd•l r¢portln8 framewo￿ that has been applled Sn thelr preparntl¢
A¢roUnt1￿ Standards, I￿ludI￿ Flnanckl Reportlryq Stan(tsrd 102
ble kn the UK and Rewbllc of Iréland (Unlted Klnedtyn Genernl
In the fimnclal stat•
-Gh• • Irt￿ and f•lrthofth•
- Mave be￿ pM￿llY pr•par•d In
te of the companvs affalrs as at 31 October 2023;
fth th• Unltad K5n*rn G•n•rnl Att•pt•d Aeeaurtd
. been pr•parnd In •¢cordan
wlth the re9￿1¢￿￿ d the Companle5 Act 2(¥J6.
B•th for oplnlofi
We cthyurted our •udlt In •ccorda
•ppIKable law. Our r•sponslbllltJes
resp￿￿14115tS for the of the
accfxthnce th• •thlcal r•qul
In¢kKllni th• FRCS Ethlc•l Standard
twfth thes¢ roqulrem•nts. We bol
to wovldo • basls for ow oplnlon.
wlth InterMtIDn•l Stsndard on A￿1111￿ (LIK) I1￿ IUK)) Ind
nder thoje standlrds aré fvrther d•J¢rlbed In the Audltorfs
rKl•l stat•ments sectkn of our reporL We are Indepethlent
that are relw•nt to audlt of the fln•ncl•l st•témert lrt the UK
nd w• hav• fuffill•d ow other ethkal r•sponslbllltl•s In •¢￿dInC•
t th¢ audlt evldence we have cthaln•d ts sufficlent •nd approwlate
We h•ve thlr¥ to report In
rnport to ￿ where:
of the followlr¥ m•tt¢rJ In re*knn to whlth the ISA51UK) requ5re us to
- Th• dir•¢tors' Use of the soln8 CO
Iiot approprl•te' or
rn b•sls ol In the prepafatlon of the finonthl statements ts
the flnanthl st¥t•ménts any identifled rnatefial uncertalntles thèt m
p•rfs abllty ro contknue to adopt the concern b￿$ of
e months fr<xn the date when the financial rtat•m•nts ar•
cast sl8nlhcant doubt ab￿rt the
Kcountkw for a period of at least
authorw for ISS￿•.
Thè dlrector5 are responsH>le ft>r th
In¢￿d￿d In the wnnual r•pon, other
oplnlon on the financlal State￿nts
otheThvlse explkltty stated In our re
other InforrnJtlw The olher Inlorfflat￿n cornprlses the Informat
n the flnlncitil ststements aud1¢￿5 rekyxt theroon. (kAr
oes not c<rder the other Informatlon and, éxcept to the extent
rL we do IKt express any form of assurance c￿dUSty)n tt￿re￿.

LT. (Frf￿d￿￿ Uml
Ymr •nd•d 31 Octob•r 2023
In coru*¢tKn wlth ¢)ur au&rt of the
In dolry so. consldef whether t
sutements Qf our knowledge obtal
lthntlfy s￿h materi•l Iii¢Ons￿•rt.
wheth¢r there is a materl•l mlssts
olt*r Information. If. based on the
mlsstatement of thls other 5nforniat
nanc•￿ statementy ow re5wNiblllty Is to read the other Infornwtl¢
d in the audlt ly otheThvise appears to be Mat•rIal￿ n*stated. Il*•
or appar•nt m•terfal m¢sstatement% w• rewthd to d•t•rnikn•
nt In the fina￿141 sl•tements or a mateflal misSt•temert of the
k we have perfOrn￿￿ we conclude that there ts a moterl•l
we are reouired to reprrt that fxL
We have nothlng to report In thls
In our op1n1¢￿, ba￿ Oh th• work u
•rtak•D In the course of the audltr.
- The Inforniatlon BI￿ In the dl
prepar•d15 cor&lstent wlth the fl
. The dlr•ctots' rèport b••n pi
ors. rerAyt fty the fiNnclal y￿r for ￿kh the fflThana•l statements ¥re
f￿•1 statements; and
r•d In a¢ordanc• wlth appllcabh Iwl requlfen*nt&
Inthe l*ht Of￿ and
of th• audlL h•v• not ￿QntIfIed
rstandMi8 of the c(MMpany and Its envknnment obtalned In th•
lsstatements In the dlrectors, report.
We h•%% ￿thI￿ to rep)rt In respe
Jir• ￿ to report to you If, In our
of thè fOl￿ry mitt•rs In relatlon to whth th• COM￿nIeS Act
. Athquth •ccountln8 records
not been recelved by us: or
- The company fln•ncl•l statem•nts
. Certaln dI￿O$ur•S of dlr•rto
- W• not f•G¢h%d all th¢ In
not be¢n kept ty the ojmpary. of returns adequ•te for ow •udlt h•v•
r• not In a8r•efi￿rt wlth the xcountrry recwds aThl fettirns: or
¢lon •nd explan•tkTh requltE lor our audlL
As •xplalned morn In tho d
prep•rakn of the finKKknI state
Such ifitsrnal Cmtrol •5 the dlrecto
statenwts that are free froffi m•t¢r
respon5*11ttks xatemenL Ihe dtrectofs Jre responslb* ts the
aTrJ for bel￿ satlsfied th* they elvo 4 tn* *fid fair view, and lor
dtterrnlne Is necessary to enable the Pfeparatlon of flmnc
I m1$5tatemenL w￿r due to fraud or ern)r.
In pr¢wfkn8 the firwndal st•temen
contlnue a5 a 80ing concern, dl
Concern bas15 d accountln8 uftl•ss
operatM￿. or h•¥e fealistic altor
the dlrectors are r@s￿)nSIble for xses* the ￿mPan￿S •bility to
& as appllcable. niatters rekted to going coKern usln8 tlw 8oln8
dlr•rto￿ eSth•r intend to liquldats the company ar to cease
ve I￿t to do so.