We have audited the financial statements of Western Expanded Metal Industries Co. Limited (the 'parent company') and its
subsidiaries (the 'group') for the year ended 31 December 2021 which comprise the Consolidated Statement of
Comprehensive Income, Consolidated Statement of Financial Position, Company Statement of Financial Position,
Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Statement of Cash
Flows and Notes to the Consolidated Statement of Cash Flows, Notes to the Financial Statements, including a summary of
significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law
and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
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