=== PAGE 1 === KAG Accountancy Ltd 1 April 2026 Dear Cormack HR LTD, Confirmation of Representation During the preparation of your financial statements for the period ending 31 March 2025, representations were made to us by the Management and Directors of Cormack HR LTD. These representations are outlined below. Please read these representations carefully and if you agree with our understanding of these representations, please sign and return a copy of this letter to us as confirmation. Representation You acknowledged as Directors your responsibility for making accurate representations to KAG Accountancy Ltd for the financial statements that we have prepared for Cormack HR LTD on your behalf. 1. You confirmed that all accounting records had been made available to KAG Accountancy Ltd for the purpose of preparing the accounts for Cormack HR LTD and that all the transactions undertaken by Cormack HR LTD have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management and shareholders' meetings, have been made available to us. 2. You confirmed that Cormack HR LTD had no liabilities or contingent liabilities other than those disclosed in the financial statements. 3. You confirmed that all