|This report is made solely to the Board of Directors of M.V. Gammon Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of M.V. Gammon Limited and state those matters that we have agreed to state to the Board of Directors of M.V. Gammon Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M.V. Gammon Limited and its Board of Directors, as a body, for our work or for this report.