|This report is made solely to the Board of Directors of BD. Q.A.Q.C. Consultants 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 BD. Q.A.Q.C. Consultants Limited and state those matters that we have agreed to state to the Board of Directors of BD. Q.A.Q.C. Consultants Limited, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.org.uk/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.