This report is made solely to the Board of Directors of Smiths International Plumbing & Heating Limited, as a body, in accordance with the terms of our engagement letter dated 9 August 2017. Our work has been undertaken solely to prepare for your approval the financial statements of Smiths International Plumbing & Heating Limited and state those matters that we have agreed to state to the Board of Directors of Smiths International Plumbing & Heating Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Smiths International Plumbing & Heating Limited Board of Directors, as a body, for our work or for this report. |