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 2020 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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