As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at

<http://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html>

This report is made solely to the Board of Directors of Now Construction Group Limited, as a body, in accordance with the terms of our engagement letter . Our work has been undertaken solely to prepare for your approval the accounts of Now Construction Group Limited and state those matters that we have agreed to state to the Board of Directors of Now Construction Group Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at:

<http://www.accaglobal.com/ie/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html>

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Now Construction Group Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Now Construction Group Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Now Construction Group Limited. You consider that Now Construction Group Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the accounts of Now Construction Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.