Rieger-Bestattungen Ltd.

RIEGER-BESTATTUNGEN LTD

Berlin

Jahresabschluss zum 31. Dezember 2012

RIEGER-BESTATTUNGEN LTD., WAKEFIELD

ABBREVIATED BALANCE SHEET AS AT 31/12/2012

For the year ending 31/12/2012 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for (I) complying with the requirements of the Act with respect to accounting records and the preparation of accounts (e) preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for die year, and which otherwise comply with the requirements of this Act relating to accounts, so far as applicable to the company.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime

Approved by the Board an

1 ACCOUNTING POLICIES

These accounts have been extracted from fall financial statements.

These statements have been prepared under the historical cost convention and in accordance with the German tax law and with the Financial Standard for Smaller Entittes (FRSSE, effective ApnI 2008).

Turnover

Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade accounts.

Cash flow

The company has taken advantage of the exemption from the requirement to prepare a cash flow statement under the Financial Reporting Standard for Smaller Entitles.

Currency

The business of the company and its total transactions are conducted exclusively in the currency of European EURO (EUR).

Therefore all relevant information available as at 31112(2012 had to be translated into British Pound applying the exchange rate circulated by the Bank of England regarding the accounting reference date.

To the extent this report also includes accounts subject to reports filed with the Companies House of preceding financial years this could lead to differences according to a change of exchange rates between the present and preceding accounting reference dates Where such differences occur they are explicitly shown in the report.

Depreciation

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives, as follows

2 FIXED ASSETS

3 SHARE CAPITAL

4 LOSS/ PROFITS PREVIOUS YEAR BROUGHT FORWARD