REG - Tyman PLC - Half-year Report <Origin Href="QuoteRef">TYMN.L</Origin> - Part 3

TymanAnnouncement

26/07/2016 07:06

- Part 3: For the preceding part double click  ID:nRSZ1860Fb 

have been
prepared in accordance with International Accounting Standard 34, 'Interim
Financial Reporting', as adopted by the European Union and that the interim
management report includes a fair view of the information required by DTR
4.2.7 and DTR 4.2.8, namely: 
 
·       an indication of important events that have occurred during the first
six months and their impact on the condensed set of interim consolidated
financial statements, and a description of the principal risks and
uncertainties for the remaining six months of the financial year; and 
 
·       material related party transactions in the first six months and any
material changes in the related party transactions described in the last
Annual Report and Accounts. 
 
The Directors of Tyman plc are listed in the Tyman plc Annual Report and
Accounts for 31 December 2015.  A list of current Directors is maintained at
the Tyman plc website: www.tymanplc.com. 
 
By order of the Board 
 
Louis Eperjesi                                   James Brotherton 
 
Chief Executive Officer                  Chief Financial Officer 
 
26 July 2016 
 
Independent review report to Tyman plc 
 
Report on the Interim Financial Statements 
 
Our conclusion 
 
We have reviewed Tyman plc's Interim Financial Statements (the "Interim
Financial Statements") in the interim report of Tyman plc for the 6 month
period ended 30 June 2016. Based on our review, nothing has come to our
attention that causes us to believe that the Interim Financial Statements are
not prepared, in all material respects, in accordance with International
Accounting Standard 34, 'Interim Financial Reporting', as adopted by the
European Union and the Disclosure Rules and Transparency Rules of the United
Kingdom's Financial Conduct Authority. 
 
What we have reviewed 
 
The Interim Financial Statements comprise: 
 
·      the Group balance sheet as at 30 June 2016; 
 
·      the Group income statement and Group statement of comprehensive income
for the period then ended; 
 
·      the Group cash flow statement for the period then ended; 
 
·      the Group statement of changes in equity for the period then ended;
and 
 
·      the explanatory notes to the Interim Financial Statements. 
 
The Interim Financial Statements included in the interim report have been
prepared in accordance with International Accounting Standard 34, 'Interim
Financial Reporting', as adopted by the European Union and the Disclosure
Rules and Transparency Rules of the United Kingdom's Financial Conduct
Authority. 
 
As disclosed in note 2 to the Interim Financial Statements, the financial
reporting framework that has been applied in the preparation of the full
annual financial statements of the Group is applicable law and International
Financial Reporting Standards (IFRSs) as adopted by the European Union. 
 
Responsibilities for the interim financial statements and the review 
 
Our responsibilities and those of the directors 
 
The interim report, including the Interim Financial Statements, is the
responsibility of, and has been approved by, the directors. The directors are
responsible for preparing the interim report in accordance with the Disclosure
Rules and Transparency Rules of the United Kingdom's Financial Conduct
Authority. 
 
Our responsibility is to express a conclusion on the Interim Financial
Statements in the interim report based on our review. This report, including
the conclusion, has been prepared for and only for the company for the purpose
of complying with the Disclosure Rules and Transparency Rules of the United
Kingdom's Financial Conduct Authority and for no other purpose.  We do not, in
giving this conclusion, accept or assume responsibility for any other purpose
or to any other person to whom this report is shown or into whose hands it may
come save where expressly agreed by our prior consent in writing. 
 
What a review of interim financial statements involves 
 
We conducted our review in accordance with International Standard on Review
Engagements (UK and Ireland) 2410, 'Review of Interim Financial Information
Performed by the Independent Auditor of the Entity' issued by the Auditing
Practices Board for use in the United Kingdom. A review of interim financial
information consists of making enquiries, primarily of persons responsible for
financial and accounting matters, and applying analytical and other review
procedures. 
 
A review is substantially less in scope than an audit conducted in accordance
with International Standards on Auditing (UK and Ireland) and, consequently,
does not enable us to obtain assurance that we would become aware of all
significant matters that might be identified in an audit. Accordingly, we do
not express an audit opinion. 
 
We have read the other information contained in the interim report and
considered whether it contains any apparent misstatements or material
inconsistencies with the information in the Interim Financial Statements. 
 
PricewaterhouseCoopers LLP 
 
Chartered Accountants 
 
London 
 
26 July 2016 
 
Notes: 
 
a)     The maintenance and integrity of the Tyman plc website is the
responsibility of the directors; the work carried out by the auditors does not
involve consideration of these matters and, accordingly, the auditors accept
no responsibility for any changes that may have occurred to the interim
financial statements since they were initially presented on the website. 
 
b)     Legislation in the United Kingdom governing the preparation and
dissemination of financial statements may differ from legislation in other
jurisdictions. 
 
This information is provided by RNS
The company news service from the London Stock Exchange