PricewaterhouseCoopers East Caribbean, Unit 111 Johnsons Centre, No 2 Bella Rosa Road, P.O. Box BW 304, Gros Islet, St. Lucia, West Indies T: +758-722-6700, www.pwc.com/bb A full listing of the partners of PricewaterhouseCoopers East Caribbean Firm is available upon request. Independent auditors’ report To the Directors of Capita Financial Services Inc. Our opinion In our opinion, the financial statements present fairly, in all material respects, the financial position of Capita Financial Services Inc. (St. Lucia Branch) (the Branch) as at March 31, 2024, and its financial performance and its cash flows for the year then ended in accordance with IFRS Accounting Standards. What we have audited The Branch’s financial statements comprise: • the statement of financial position as at March 31, 2024; • the statement of profit or loss and other comprehensive income or loss for the year then ended; • the statement of changes in head office account for the year then ended; • the statement of cash flows for the year then ended; and • the notes to the financial statements, comprising material accounting policy information and other explanatory information. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditors’ responsibilities for the audit of the financial statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Independence We are independent of the Branch in accordance with the International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA Code). We have fulfilled our other ethical responsibilities in accordance with the IESBA Code. Responsibilities of management and those charged with governance for the financial statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with IFRS Accounting Standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
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