Koru Topco Limited

The directors are responsible for preparing the Group Strategic Report, the Directors' Report and the consolidated financial statements in accordance with applicable law and regulations.Company law requires the directors to prepare financial statements for each financial year. Under that law thedirectors have elected to prepare the financial statements in accordance with United Kingdom GenerallyAccepted Accounting Practice (United Kingdom Accounting Standards and applicable law, including FRS 102‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’). Under company law thedirectors must not approve the financial statements unless they are satisfied that they give a true and fair view ofthe state of affairs and profit or loss of the of the Company and Group for that period. In preparing these financialstatements, the directors are required to