Deloitte & Touche LLP - Audit Transparency Report 2008 Appendix Public interest entity audit clients - Year ended 31 May 2008

Regulatory context This Appendix to the Transparency Report of Deloitte & Touche LLP (‘Deloitte’) has been prepared in accordance with the provisions of the Statutory Auditors (Transparency) Instrument 2008 (‘the Instrument’), made by the Professional Oversight Board of the Financial Reporting Council on 3 April 2008. The Instrument came into force on 6 April 2008 and requires the publication of certain information by transparency reporting auditors, defined as statutory auditors that have made an audit report on the annual accounts of one or more public interest entities during the financial year of that statutory auditor. The Instrument applies in respect of any financial year of a transparency reporting auditor commencing on or after 6 April 2008; as such, Deloitte is not yet required to prepare a transparency report, but has elected to do so early on a voluntary basis. This Appendix to the Transparency Report is in respect of the year ended 31 May 2008.

Contents This document contains relevant details of the 337 entities that meet all of the following four conditions: (1) the entity is incorporated/established in the ; (2) the UK firm of Deloitte & Touche LLP ('Deloitte') signed an audit report on the entity's annual accounts during the year ended 31 May 2008; (3) on the date that Deloitte signed that audit report, the entity had transferable securities (equity or debt) in issue admitted to trading on one or more regulated markets; and (4) the audit carried out by Deloitte was a statutory audit within the meaning of section 1210 of the Companies Act 2006.

Definitions Pursuant to the Instrument: (1) 'public interest entity' means an issuer: (a) whose transferable securities are admitted to trading on a regulated market; and (b) the audit of which is a statutory audit within the meaning of section 1210 of the Companies Act 2006; (2) 'issuer' and 'regulated market' have the same meaning as in Part 6 of the Financial Services and Markets Act 2000 (see sections 102A and 103); and (3) 'transferable securities' means anything which is a transferable security for the purposes of Directive 2004/39/EC of the European Parliament and of the Council on Markets in Financial Instruments.

Name of audit client UK company number A & J Mucklow Group PLC 717658 A D C Zeros 2010 PLC SC285064 A D C Zeros 2012 PLC SC285067 Abbey National PLC 2294747 Abbey National Sterling Capital PLC 2588224 Abbey National Treasury Services PLC 2338548 Aberdeen Development Capital PLC SC098542 Aberdeen Growth Opportunities VCT 2 PLC SC272568 Aberdeen Growth Opportunities VCT PLC 4283350 Aberdeen Growth VCT I PLC 4135802 Aberdeen Income & Growth VCT PLC 3908220 Aegis Group PLC 1403668 Alizyme PLC 3163027 Alliance & Leicester PLC 3263713 Alliance No. 1 PLC 4195198 Allianz Dresdner Endowment Policy Trust 2010 PLC 3517206 Allianz Dresdner Second Endowment Policy Trust PLC 2858971 Alterian PLC 4007930 Amlin PLC 2854310 Amstrad PLC 955321 Angel Trains Finance Ltd [which changed its name from Angel Trains Finance PLC on 25 March 2008] 4412350 Anglo American Capital PLC 4658814

1 Name of audit client UK company number 3564138 Anite PLC 1798114 Annington Finance No. 1 PLC 3224889 Annington Finance No. 4 PLC 3462121 Antofagasta PLC 1627889 Aquila (Eclipse 2005-1) PLC 5369870 Ardana PLC 4958091 Aricom PLC 4897906 Ark Therapeutics Group PLC 4313987 Arran Residential Mortgages Funding No 2 PLC 5901396 Arran Residential Mortgages Funding No.1 PLC 5809252 Arsenal Securities PLC 5659810 Artesian Finance II PLC 4677985 Artesian Finance III PLC 5623796 Artesian Finance PLC 4369065 PLC 1807982 Ashtead Holdings PLC 4895881 Asset-Backed European Securitisation Transaction Three PLC 5619633 Autonomy Corporation PLC 3175909 Avenell Property PLC 3817411 PLC 395826 BBA Aviation PLC 53688 Beale PLC 2755125 Biffa Ltd [which changed its name from Biffa PLC on 21 April 2008] 4081901 Big Yellow Group PLC 3625199 Bionostics Ltd [which changed its name from Bionostics PLC on 31 January 2008] 531142 Bioquell PLC 206372 Bishopsgate Premier Finance PLC 5183090 BL Superstores Finance PLC 5564432 BLD Property Holdings Ltd 823907 Blue Planet European Financials Investment Trust PLC SC192153 Blue Planet Financials Growth & Income Investment Trust No. 1 PLC SC162796 Blue Planet Financials Growth & Income Investment Trust No. 10 PLC SC162805 Blue Planet Financials Growth & Income Investment Trust No. 2 PLC SC162797 Blue Planet Financials Growth & Income Investment Trust No. 3 PLC SC162798 Blue Planet Financials Growth & Income Investment Trust No. 4 PLC SC162799 Blue Planet Financials Growth & Income Investment Trust No. 5 PLC SC162800 Blue Planet Financials Growth & Income Investment Trust No. 6 PLC SC162801 Blue Planet Financials Growth & Income Investment Trust No. 7 PLC SC162802 Blue Planet Financials Growth & Income Investment Trust No. 8 PLC SC162803 Blue Planet Financials Growth & Income Investment Trust No. 9 PLC SC162804 Blue Planet Worldwide Financials Investment Trust PLC SC177928 Bodycote PLC 519057 Brewin Dolphin Holdings PLC 2685806 Bristol Water PLC 2662226 British Land Co PLC (The) 621920 British Portfolio Trust PLC 4223927 British Sky Broadcasting Group PLC 2247735 Broadgate Financing PLC 5316365 Brunner Investment Trust PLC (The) 226323 Bskyb Finance U K PLC 5576975 C17 Leasing Co PLC 4125569 Cadbury Holdings Ltd [which changed its name from Cadbury Schweppes PLC to Cadbury Schweppes Ltd on 2 May 2008, and to Cadbury Holdings Ltd on 7 May 2008] 52457 Cadbury Schweppes Finance PLC 465012 Cadbury Schweppes Investments PLC 1135043

2 Name of audit client UK company number Caledonia Investments PLC 235481 Cambridge Water PLC 3175861 Canary Wharf Finance II PLC 3929593 Capital & Regional PLC 1399411 Carphone Warehouse Group PLC (The) 3253714 CE Electric UK Funding Co. 3476201 Charles Taylor Consulting PLC 3194476 Chemetall PLC 252864 Chemring Group PLC 86662 Chime Communications PLC 1983857 Chloride Group PLC 35389 City Site Estates PLC SC053092 Close Brothers Aim VCT PLC 3477519 Close Brothers Development VCT PLC 3654040 Close Brothers Group PLC 520241 Close Brothers Protected V C T PLC 3265074 Close Brothers Venture Capital Trust PLC 3142609 Close Enterprise VCT PLC 5990732 Close Iht Aim VCT PLC 5528235 Close Income & Growth VCT PLC 5132495 Close Second Aim VCT PLC SC215733 Close Technology & General V C T PLC 4114310 CLS Holdings plc 2714781 Clydeport Operations Ltd SC134759 Collins Stewart PLC 5807587 Compass Group PLC 4083914 Connect M77/gso PLC 4698798 Consort Healthcare (Blackburn) Funding PLC 4546286 Crown Place VCT PLC 3495287 CSR PLC 4187346 Cumbernauld Funding No.2 PLC 4982169 Daily Mail and General Trust plc 184594 Dawson Holdings PLC 34273 Deco 5 - UK Large Loan 1 PLC 5490381 Deco 6 - UK Large Loan 2 PLC 5578222 Deco 8 - UK Conduit 2 PLC 5745698 Deco Series 2005-UK Conduit 1 PLC 5479512 Delta PLC 26077 Dimension Data Holdings PLC 3704278 Domino Printing Sciences PLC 1363137 Draco (Eclipse 2005-4) PLC 5620351 PLC 5562053 DS Smith PLC 1377658 DSG International PLC 3847921 DTZ Holdings PLC 2088415 Dudley Summit PLC 4180439 Ecclesiastical Insurance Group PLC 1718196 Ecclesiastical Insurance Office PLC 24869 EDF Energy Networks (Epn) PLC 2366906 EDF Energy Networks (LPN) PLC 3929195 EDF Energy Networks (SPN) PLC 3043097 EDF Energy PLC 2366852 Elderstreet VCT PLC 3424984 Ltd [which changed its name from Electricity PLC to United Utilities Electricity Ltd on 31 August 2007, and to Electricity North West Ltd on 20 December 2007] 2366949 Enodis PLC 109849 Epic (Barchester) PLC 5860894

3 Name of audit client UK company number Epic (More ) PLC 5673190 Equinox (Eclipse 2006-1) PLC 5807977 Eskmuir Properties Ltd 2512752 Eureka Securitisation PLC 2950902 Euromoney Institutional Investor PLC 954730 International Group PLC 2688814 Farringdon Mortgages No. 2 PLC 5514927 Farringdon Mortgages No.1 PLC 5235929 Fiberweb PLC 5683352 Finance For Residential Social Housing PLC 3302722 Findel PLC 549034 Finning Holdings 1703167 Fintrust Debenture PLC 2821428 First Debenture Finance PLC 2184859 First Flexible No. 6 PLC 4579581 First Flexible No.1 PLC 3806931 First Flexible No.2 PLC 3952926 First Flexible No.3 PLC 4037179 First Flexible No.4 PLC 4176542 First Flexible No.5 PLC 4236601 Firstgroup PLC SC157176 Fortune Oil PLC 2173279 Fosse Securities No. 1 PLC 3900287 Framlington Income & Capital Trust PLC 1699296 Galiform PLC 2128710 Gemini (Eclipse 2006-3) PLC 5960771 Goshawk Insurance Holdings PLC 2517324 Great Portland Estates PLC 596137 Grosvenor UK Finance PLC 4140116 Guildhall Property Co PLC 279385 Guinness Flight Venture Capital Trust PLC 3160586 Guinness Peat Group PLC 103548 Halma PLC 40932 Hammerson PLC 360632 Hargreaves Lansdown PLC 2122142 Hays PLC 2150950 Health Management (Carlisle) PLC 2804172 Healthcare Support (Newcastle) Finance PLC 5314236 Healthcare Support (North Staffs) Finance PLC 5309888 Helphire Group PLC 3120010 Hercules (Eclipse 2006-4) PLC 5895593 Higher Education Securitised Investments Series No.1 PLC (The) 3462571 Hikma Pharmaceuticals PLC 5557934 Hobart Property PLC 3978071 Holidaybreak PLC 2305562 Holmes Financing (No. 1) PLC 3946294 Holmes Financing (No. 2) PLC 4056122 Holmes Financing (No. 3) PLC 4154576 Holmes Financing (No. 4) PLC 4167953 Holmes Financing (No. 5) PLC 4258785 Holmes Financing (No. 6) PLC 4359738 Holmes Financing (No. 7) PLC 4645659 Holmes Financing (No. 8) PLC 4992222 Holmes Financing (No. 9) PLC 5115696 Holmes Financing (No.10) PLC 5865155 Holmes Master Issuer PLC 5953811 Homeserve PLC 2648297 Honours PLC 3702189

4 Name of audit client UK company number I S Solutions PLC 1892751 Imperial Energy Corporation PLC 5054461 Informa PLC 3099067 Inmarsat Finance II PLC 5280523 Inmarsat Finance PLC 4930309 Inmarsat PLC 4886072 Intec Telecom Systems PLC 3931295 Intermediate Capital Group PLC 2234775 International Finance Facility For Immunisation Co. 5857343 PLC 88456 Invesco Perpetual Recovery Trust 2011 PLC 5586582 Isoft Group PLC 3716736 Ite Group PLC 1927339 Itochu Finance (Europe) PLC 1853690 Jazztel PLC 3597184 JJB Sports PLC 1024895 Johnston Press PLC SC015382 JPMorgan American Investment Trust PLC 15543 JPMorgan Fleming Japanese Smaller Companies Investment Trust PLC 3916716 JPMorgan Indian Investment Trust PLC 2915926 JPMorgan Smaller Companies Investment Trust PLC 2515996 Lafarge Cement UK PLC 66558 Leeds Building Society Lookers PLC 111876 Macfarlane Group PLC SC004221 Majedie Investments PLC 109305 Management Consulting Group PLC 1000608 Manganese Bronze Holdings PLC 61050 Marchpole Holdings PLC 3328638 Meadowhall Finance PLC 5987141 Melrose PLC 4763064 Metalrax Group PLC 793639 Metronet Rail BCV Finance PLC 4419161 Metronet Rail SSL Finance PLC 4419176 Michael Page International PLC 3310225 Group PLC SC019230 Mitsui & Co. Europe Plc 2204039 Mondi PLC 6209386 Morgan Sindall PLC 521970 Mortgages no 6 PLC 5090008 Mortgages no 7 PLC 5492092 Mothercare PLC 1950509 N Brown Group PLC 814103 National Westminster Bank PLC 929027 Nats (EN Route) PLC 4129273 NBG Finance PLC 3364682 Ncipher PLC 4081720 Network Rail Infrastructure Finance PLC 5090412 Network Rail MTN Finance PLC 4864307 New Star Private Equity Investment Trust PLC 159836 Newgate Funding PLC 5713910 Northern Electric Finance PLC 3070482 Northern Electric PLC 2366942 Northern Foods PLC 471864 Finance PLC 5575923 Northgate PLC 53171 Paragon Group of Companies PLC (The) 2336032 Paragon Mortgages (No.7) PLC 4513170

5 Name of audit client UK company number Paragon Mortgages (No.8) PLC 4513172 Paragon Mortgages (No.9) PLC 4513176 Paragon Personal & Auto Finance (No. 3) PLC 4513186 Paragon Secured Finance (No. 1) PLC 4513329 Paypoint PLC 3581541 Peel Investments (U.K.) Ltd 166957 Peel South East Ltd 216214 Perpetual Income & Growth Investment Trust PLC 3156676 Perpetual Japanese Investment Trust PLC 2823977 Phoenix IT Group PLC 3476115 PLC SC234781 Principality Building Society Proven Growth & Income VCT PLC 4125326 Proven VCT PLC 3911323 Psion PLC 1520131 PZ Cussons PLC 19457 R.E.A. Holdings PLC 671099 Raymarine PLC 4056987 Reed Elsevier PLC 77536 Renovo Group PLC 5427608 Restaurant Group PLC (The) SC030343 RM PLC 1749877 Robert Walters PLC 3956083 Robert Wiseman Dairies PLC SC146494 Royal Bank of Scotland Group PLC (The) SC045551 Royal Bank of Scotland PLC (The) SC090312 RSA Insurance Group PLC 2339826 RSL Finance (No. 1) PLC 3665612 S & U PLC 342025 PLC 5934263 Schroder Income Growth Fund PLC 3008494 Scotland Gas Networks PLC SC264065 Scott Wilson Group PLC 5639381 Scottish Investment Trust PLC (The) SC001651 UK PLC SC117120 SEGRO Public Limited Company 167591 Senior PLC 282772 Serco Group PLC 2048608 Servicepower Technologies PLC 3941006 Severfield-Rowen PLC 1721262 Severn River Crossing PLC 2379695 Severn Trent PLC 2366619 Severn Trent Utilities Finance PLC [which changed its name from Severn Trent Water Utilities Finance PLC on 20 June 2007] 2914860 Shore Capital Group PLC 2089582 SIG PLC 998314 Smiths News PLC 5195191 Soco International PLC 3300821 Southern Gas Networks PLC 5167021 St Ives PLC 1552113 St. Modwen Properties PLC 349201 Sumitomo Corporation Capital Europe PLC 1974199 PLC 296805 Telecity Group PLC 5603875 Telent Ltd [which changed its name from Telent PLC on 3 March 2008] 67307 Thomas Cook Group PLC [joint audit with PricewaterhouseCoopers LLP] 6091951 Throgmorton Trust PLC (The) 594634 Tomkins Finance PLC 4805031

6 Name of audit client UK company number Tomkins PLC 203531 Topps Tiles PLC 3213782 Transform Schools (North Lanarkshire) Funding PLC 5358471 PLC 824821 Tribal Group PLC 4128850 Trinity Mirror PLC 82548 Trustco Finance PLC 2442460 Tube Lines (Finance) PLC 5106434 Tullett Prebon Group Holdings PLC 3904126 Tullett Prebon PLC 5807599 PLC 3919249 Ukraine Mortgage Loan Finance No.1 PLC 5842460 Ultra Electronics Holdings PLC 2830397 Unifund PLC 6150332 United Utilities PLC 2366616 United Utilities Water PLC 2366678 Vectura Group PLC 3418970 PLC 4740415 Victoria PLC 282204 Vodafone Group PLC 1833679 Volex Group PLC 158956 Walker Crips Group PLC [which changed its name from Walker, Crips, Weddle, Beck PLC on 16 August 2007] 1432059 Wellstream Holdings PLC 4601199 West Coast Train Finance PLC 3797878 WH Smith PLC 5202036 William Hill PLC 4212563 Windermere VIII CMBS PLC 5819693 Witan Investment Trust PLC 101625 WPP Group PLC 5537577 Yorkshire Electricity Distribution PLC 4112320 Yule Catto & Co PLC 98381

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