NUT Neutrahealth

contains any apparent misstatements or material inconsistencies with the 
information in the condensed set of financial statements. 
 
This report is made solely to the Company in accordance with International 
Standard on Review Engagements (UK and Ireland) 2410 "'Review of Interim 
Financial Information performed by the Independent Auditor of the Entity" issued 
by the Auditing Practices Board. Our review work has been undertaken so that we 
might state to the Company those matters we are required to state to them in an 
independent review report and for no other purpose. To the fullest extent 
permitted by law, we do not accept or assume responsibility to anyone other than 
the Company, for our review work, for this report, or for the conclusions we 
have formed. 
 
Directors' Responsibilities 
The interim financial report, is the responsibility of, and has been approved by 
the directors.  The directors are responsible for preparing and presenting the 
interim financial report in accordance with the AIM Rules of the London Stock 
Exchange. 
 
As disclosed in note 2, the annual financial statements of the Group are 
prepared in accordance with International Financial Reporting Standards and 
International Financial Reporting Interpretations Committee pronouncements as 
adopted by the European Union.  The condensed set of financial statements 
included in this interim financial report has been prepared in accordance with 
the presentation, recognition and measurement criteria of International 
Financial Reporting Standards and International Financial Reporting 
Interpretations Committee pronouncements, as adopted by the European Union. 
 
Our Responsibility 
Our responsibility is to express to the Company a conclusion on the condensed 
set of financial statements in the interim financial report based on our review. 
 
Scope of Review 
We conducted our review in accordance with International Standard on Review 
Engagements (UK and Ireland) 2410, "Review of Interim Financial Information 
Performed by the Independent Auditor of the Entity" issued by the Auditing 
Practices Board for use in the United Kingdom.  A review of interim financial 
information consists of making enquiries, primarily of persons responsible for 
financial and accounting matters, and applying analytical and other review 
procedures.  A review is substantially less in scope than an audit conducted in 
accordance with International Standards on Auditing (UK and Ireland) and 
consequently does not enable us to obtain assurance that we would become aware 
of all significant matters that might be identified in an audit. Accordingly, we 
do not express an audit opinion. 
 
Conclusion 
Based on our review, nothing has come to our attention that causes us to believe 
that the condensed set of financial statements in the interim financial report 
for the six months ended 30 June 2010 is not prepared, in all material respects, 
in accordance with the presentation, recognition and measurement criteria of 
International Financial Reporting Standards and International Financial 
Reporting Interpretations Committee  pronouncements as adopted by the European 
Union, and the AIM Rules of the London Stock Exchange. 
 
 
 
Baker Tilly UK Audit LLP 
Chartered Accountants 
St Philips Point 
Temple Row 
Birmingham 
B2 5AF 
15 September 2010 
 
 
This information is provided by RNS 
            The company news service from the London Stock Exchange 
   END 
 
 IR LLFSIASIRLII 
 

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