CARCLO PLC

Audit Report / Information • Apr 14, 2020

Dear Shareholders,

CHANGE OF AUDITOR

KPMG LLP has ceased to be the Company's auditor.

The Companies Act 2006 requires an auditor of a public company who ceases to hold office to send to the company a statement of the circumstances connected with their ceasing to hold office. The company is then required to send a copy of that statement of circumstances to its shareholders, and other persons who are entitled to receive copies of the company's annual report and accounts.

Accordingly, enclosed with this letter is a copy of KPMG's statement of circumstances.

This letter is for information purposes only and has been provided solely in order to comply with the requirements of the Companies Act 2006. No further action is required from you in relation to the content of this letter.

Yours faithfully,

Angie Wakes Group Company Secretary

Enc

If you have sold or otherwise transferred all your Carclo plc shares, please send this letter as soon as possible, to the purchaser or transferee or to the stockbroker, bank or other agent through whom the sale or transfer was effected, for delivery to the purchaser or transferee. However this letter should not be forwarded or transmitted in or into any jurisdiction in which such act would constitute a violation of the relevant laws in such jurisdiction. If you have sold or transferred only part of your holding of Carclo plc shares, you should retain this letter and consult the stockbroker, bank or other agent through whom the sale or transfer was effected.

Carclo plc PO BOX 88, 27 Dewsbury Road, Ossett, West Yorkshire, WF5 9WS

24 March 2020

Dear Sirs

Statement to Carclo plc (no. 00196249) on ceasing to hold office as auditors pursuant to section 519 of the Companies Act 2006

The reason connected with our ceasing to hold office is the holding of a competitive tender for the audit, in which we decided not to participate due to a commercial decision.

Yours faithfully,

KPMG LLP Audit registration number: 9188307 Audit registration address: 15 Canada Square Canary Wharf, London E14 5GL