As partners, we are responsible for the identification of control objectives relating to the provision of pensions administration services as well as the design, implementation and operation of the control procedures of Hymans Robertson LLP to provide reasonable assurance that the control objectives are achieved.

In carrying out those responsibilities we have regard not only to the interests of clients but also to those of the owners of the business and the general effectiveness and efficiency of the relevant operations.

We have evaluated the effectiveness of our control procedures having regard to the Institute of Chartered Accountants in England & Wales Technical Release AAF 01/06 and the criteria for pensions administration set out therein.

We set out in this report a description of the relevant control procedures at our London, Glasgow and Birmingham offices together with the related control objectives which operated during the period 1 February 2019 to 31 January 2020 and confirm that:

• the report describes fairly the control procedures that relate to the control objectives referred to above which were in place;

• the control procedures described in Section 7 are suitably designed such that there is reasonable assurance that the specified control objectives would be achieved if the described control procedures were complied with satisfactorily; and

• the control procedures described were operating with sufficient effectiveness to provide reasonable assurance that the related control objectives were achieved during the period specified.

Details of our business structure, operating environment and the report of the reporting accountants, Crowe U.K. LLP, can be found in the following sections.

It is the intention of the partners to conduct a review of the control procedures described in this report on 31 January 2020. The aim of this review will be to confirm that these control procedures were operating with sufficient effectiveness to provide reasonable assurance that the related control objectives were achieved during the period 1 February 2019 to 31 January 2020.

By downloading, the undersigned accepts and agrees:

1. that the Reporting Accountant’s Assurance Report on the internal controls of the pensions administration services of the Service Organisation and Club Vita (limited to restricting access to systems and data) for the year to 31 January 2020 (“the Report”), has been prepared on the basis, and subject to the terms and conditions, set out in the Engagement Letter dated 2 January 2020 between the Service Organisation and the Reporting Accountants, a copy of which has been provided to us;
2. that the Report has been provided to us to verify that a report by the Reporting Accountants has been commissioned by the Partners of the Organisation and issued in connection with the internal controls of the Organisation without assuming or accepting any responsibility or liability to us;
3. that the Report will not be recited or referred to or disclosed, in whole or in part, in any other document or to any other party.