Building a bigger, more efficient, more profitable business for Scorpio Investments

1. Building a bigger, more efficient, more profitable business for Scorpio Investments

2. Contents Page How can we help? 3 The Big Picture 3 What we can do for you 4 How the numbers stack up 6 What will we deliver? 6 Who's who 7 Next steps 7

3. How can we help? • At Anderson Anderson& Brown LLP (AAB) our business is focused on providing the services that you need, when you need them, to help you grow and improve your business. It's not about us - it's about you. This document aims to provide an overview of what we see as the key benefits AAB can bring to your business. • Scorpio Investments are currently accepting proposals for the provision of audit and taxation services. • As our client, we understand that your requirements from this service provision will include: • A Client Service Manager who will personally oversee all your queries/correspondence and correlation across departments • Review of tax opportunities and incentives for staff in light of recent restructuring • Integrated approach of both audit & taxation works to ensure a collaborative attitude and maintain a valued fee structure • This proposal document outlines what AAB can do for you, the benefits of working with us and the service offerings which we can provide. The Big Picture

4. What we can do for you “ Since AAB have been working with me, I've increased my turnover by more than 40%. They showed me practical ways to improve my business, that went far beyond what I would have expected from an accountant. What's more, they left me to get on with running the business, but I knowI can chat to them anytimeabout new developments. ” Mark Cook, Managing Director We’ll help you make money by…. • delivering genuine business advice, that looks beyond your numbers • maximising your business performance • minimising your tax liabilities and reducing your costs • delivering this project in line with your wider business aspirations “I was drowning in fairly meaningless reports, that didn't really help me grow the business. AAB helped me and my team streamline everything, and now I spend far more time developing the businessand, dare I say it, at home with my family.” Neil McIntosh, Director We’ll save you time by…. • enabling you and your team to focus on 'the day job‘ • talking to the right people within your team • establishing what you need, and giving it to you when you need it • adapting our approach to your way of doing things • providing you with succinct and direct guidance

5. What we can do for you (continued) “ Knowing the AAB team has delivered for me in the past, will do so again, and that they look out for me and my goals, helps me to sleep at night. They really are more than accountants, they are my genuine business partners.” Stephen Leckie, Owner & Managing Director We’ll give you peace of mind by…. • doing the tricky stuff, so you don't have to worry about it • agreeing deadlines that you can be confident we will stick to • protecting your personal and business interests • taking care of your regulatory & compliance obligations • you knowing we've done this right before “ AAB helped me form my business and stood by me as it’s grown both organically and through acquisitions. Now, they havefacilitated the sale of my company, through a comprehensive exit strategy, to afirm in Dubai. I am now focusing on my next project and I know who will be there to help me.” Graeme Gordon, Managing Director We’ll support you now and in the future by…. • working with you to build a bigger, more efficient, more profitable business • releasing your time and energy to focus on what's right for you • helping you through the challenges of change and business growth • providing national and international connections when you need them You’ll like us, and we’ll enjoy working together

6. How the numbers stack up Our proposed fees relating to the above scope of work for the financial year ending 31 March 2013 will be: • What will we deliver? • The scope of audit and taxation services for Scorpio Investments included in this proposal is as follows: • Audit reports, to the extent required by UK regulators, on statutory financial statements. The audit will be performed in accordance with international auditing standards and the financial statements will comply with UK GAAP. • We will prepare the corporation tax computations, complete the corporation tax returns and submit the return with supporting documentation to HM Revenue & Customs and agree the corporation tax liabilities or loss relief as appropriate. • In addition, we will review the recent restructuring and advise on available tax opportunities and incentives. • “ No one likes paying fees or bills, but the money I’ve paid to AAB has added more value than I ever expected to mybusiness and personal life. ”James Jack, Chairman

7. Who’s who “For Scorpio Investments I’ve selected a team with experience & a proven track record. I will have overall responsibility for the audit and also act as the Client Service Manager, ensuring we deliver in line with your expectations. Colin Gordon will assist in the delivery of our audit services with the day to day activities overseen by Alistair McGeough. Derek Gemmell will oversee the delivery of our Tax services with the help of Suzanne Brownie.” Derek Mair Audit Partner & Client Service Manager Colin Gordon Audit Senior Manager Derek Gemmell Tax Senior Manager Alistair McGeough Audit Manager Suzanne Brownie Tax Manager What’s next?

8. Derek Mair – Partner Derek trained with Anderson Anderson & Brown and qualified as a Chartered Accountant in 1999. Derek is a Partner with responsibility for audit and corporate services across a variety of sectors. His recent experience includes financial modelling work on behalf of Faroe Petroleum plc for the purposes of securing regulatory consent and for an independent oil company to assist with asset valuation and fund raising. His experience includes specialist audit services, financial due diligence work and business planning. Colin Gordon – Audit Senior Manager Colin joined Anderson Anderson & Brown in 1998 from university and qualified as a Chartered Accountant in 2001. Colin was promoted to Manager in 2005 and to Senior Manager in 2007. Colin has responsibility for the provision of audit services to a number of clients and has experience across a wide variety of sectors, including oil services companies, construction companies and fish farming. Colin has vast experience in auditing groups with international subsidiaries, including the assistance and preparation of consolidated accounts for these groups. Colin has also assisted our Corporate Finance Department on a number of due diligence assignments and the preparation of financial projections. Derek Gemmell – Tax Senior Manager Derek, a member of the Chartered Institute of Taxation, trained with Coopers & Lybrand (latterly Pricewaterhouse Coopers), qualifying in 1992. A specialist in taxation for eleven years, his principal expertise is in advising on corporate tax issues. This has entailed involvement in a number of due diligence exercises and responsibility for the planning and compliance matters for a significant number of owner managed companies and groups within diverse industry sectors, including oil service companies with overseas investments.