Banana Follow Me Limited
[Company Address]
[Date]

Akinfenwa & Company
(Chartered Accountants)
[Auditor’s Address]

Dear Sir/Madam,

Management Representation Letter for the Audit of Financial Statements for the Year Ended December 31, 2016

This representation letter is provided in connection with your audit of the financial statements of Banana Follow Me Limited for the year ended December 31, 2016, for the purpose of expressing an opinion on whether the financial statements present fairly, in all material respects, the financial position of the company in accordance with International Financial Reporting Standards (IFRS) and relevant regulatory requirements.

We confirm, to the best of our knowledge and belief, the following representations:

1. Fair Presentation: We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter, for the preparation and fair presentation of the financial statements in accordance with IFRS.
2. Information Provided:
   • We have provided you with all relevant information and access, as agreed in the terms of the audit engagement.
   • All transactions have been properly recorded and disclosed in the financial statements.
   • We have made available to you all financial records and related data.
3. Assets and Liabilities:
   • The assets and liabilities of the company are correctly recorded and valued in the financial statements, including the purchase of 200,000 units of XYZ Plc. shares during the year.
   • We confirm that these shares were purchased on an ex-dividend basis, which is why no dividend has been recognized as at year-end.
4. Completeness of Information:
   • We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations, including all communications from regulatory agencies concerning non-compliance or suspected non-compliance.
   • We are not aware of any pending or threatened litigation and claims that may have a material effect on the financial statements.
5. Subsequent Events:
   • No events have occurred since the balance sheet date that require adjustment to or disclosure in the financial statements other than those disclosed.
6. Fraud and Irregularities:
   • We acknowledge our responsibility for the design and implementation of internal controls to prevent and detect fraud and errors.
   • We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated due to fraud.

This letter is provided solely for the purpose of assisting you in completing the audit of our financial statements and should not be used for any other purpose or distributed to any other parties without our consent.

Yours faithfully,

[Name]
Managing Director
Banana Follow Me Limited

[Name]
Chief Financial Officer
Banana Follow Me Limited