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Aberdeen Growth Opportunities VCT 2 PLC - Aberdeen Asset ...

Aberdeen Growth Opportunities VCT 2 PLC - Aberdeen Asset ...

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Statement of Directors’ ResponsibilitiesThe directors are responsible for preparing the AnnualReport, Directors’ Remuneration Report and the financialstatements in accordance with applicable law andregulations.Company law requires the directors to prepare financialstatements for each financial year. Under that law thedirectors have elected to prepare the financial statementsin accordance with United Kingdom Generally AcceptedAccounting Practice (United Kingdom Accounting Standardsand applicable law). The financial statements are requiredby law to give a true and fair view of the state of affairs ofthe company and of the net return of the company for thatperiod. In preparing these financial statements, the directorsare required to:• select suitable accounting policies and then apply themconsistently• make judgments and estimates that are reasonable andprudent• state whether applicable UK Accounting Standardshave been followed, subject to any material departuresdisclosed and explained in the financial statements• prepare the financial statements on the going concernbasis unless it is inappropriate to presume that thecompany will continue in business.The directors are responsible for keeping proper accountingrecords that disclose with reasonable accuracy at anytime the financial position of the company and enablethem to ensure that the financial statements comply withthe Companies Act 1985. They are also responsible forsafeguarding the assets of the company and hence for takingreasonable steps for the prevention and detection of fraudand other irregularities.The directors are responsible for the maintenance andintegrity of the corporate and financial information includedon the company’s website. Legislation in the UnitedKingdom governing the preparation and dissemination offinancial statements may differ from legislation in otherjurisdictions.Responsibility of the Directors in respect of theAnnual Financial ReportWe confirm that, to the best of our knowledge, the financialstatements, prepared in accordance with the applicable setof accounting standards and set out on pages 30 to 44, givea true and fair view of the assets, liabilities, financial positionand profit or loss of the company; and the Directors’ Report,set out on pages 18 to 25, includes a fair review of thedevelopments and performance of the business and theposition of the Company together with a description of theprincipal risks and uncertainties that they face.By order of the Board28 <strong>Aberdeen</strong> <strong>Growth</strong> <strong>Opportunities</strong> <strong>VCT</strong> 2 <strong>PLC</strong>

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