STATEMENT OF DIRECTORS’ RESPONSIBILITIES S S TR STATEMENT OF DIRECTORS’ RESPONSIBILITIES The Directors are responsible for keeping adequate accounting TR A The Directors are responsible for preparing the Annual Report which records that are sufÏcient to show and explain the parent Company’s A TE includes the Strategic Report, the Directors’ Report, the Directors’ and Group’s transactions and disclose with reasonable accuracy at any TE G G I I C Remuneration Report and the Group and parent Company Financial time the financial position of the parent Company and the Group and C R Statements in accordance with applicable law and regulations. enable them to ensure that the parent Company and Group Financial R E E P Statements comply with the Companies Act 2006. They are also P O O R Company law requires the Directors to prepare Group and parent responsible for safeguarding the assets of the Group and parent R T T Company Financial Statements for each financial year. Under that law Company and for taking reasonable steps for the prevention and the Directors have elected to prepare the Group Financial Statements detection of fraud and other irregularities. Under applicable law and G in accordance with UK-adopted international accounting standards regulations, the Directors are also responsible for preparing a G O O VE (IFRSs) and have elected to prepare the parent Company Financial Strategic Report, Directors’ Report, Directors’ Remuneration Report VE R Statements in accordance with United Kingdom Generally Accepted and Corporate Governance Statement that comply with that law and R NAN Accounting Practice (United Kingdom Accounting Standards and those regulations. The Directors are responsible for the maintenance NAN applicable law), including Financial Reporting Standard 101 ‘Reduced and integrity of the corporate and financial information included C C E Disclosure Framework’ (FRS 101). Under company law the Directors on the Company’s website. E must not approve the Financial Statements unless they are satisfied that they give a true and fair view of the state of affairs of the Group STATEMENT OF DIRECTORS’ RESPONSIBILITIES UNDER F F I and parent Company and of their profit or loss for that period. THE DISCLOSURE AND TRANSPARENCY RULES I NAN Each of the Directors at the date of this Report whose names and NAN C In preparing each of the Group and parent Company Financial functions are listed on pages 76-79, confirm to the best of their C IAL Statements, the Directors are required to: knowledge: IAL S S T T A – select suitable accounting policies in accordance with International – that the consolidated Financial Statements, prepared in A T T E Accounting Standard 8 ‘Accounting Policies, Changes in accordance with UK-adopted international accounting standards, E M M E Accounting Estimates and Errors’ and then apply them give a true and fair view of the assets, liabilities, financial position E N N T consistently; and profit or loss of the Company and the undertakings included in T S – make judgements and estimates that are reasonable and prudent; S the consolidation taken as a whole; – present information, including accounting policies, in a manner – that the Annual Report and Accounts, including the Strategic F F U that provides relevant, reliable, comparable and understandable Report, includes a fair review of the development and performance U R R T information; of the business and the position of the Company and undertakings T H H E – provide additional disclosures when compliance with the specific included in the consolidation taken as a whole, together with a E R R INF requirements in IFRSs and, in respect of the parent Company description of the principal risks and uncertainties that they face; INF Financial Statements, FRS 101 is insufÏcient to enable users to and OR understand the impact of particular transactions, other events and – that they consider the Annual Report and Accounts, taken as a OR M conditions on the Group and Company financial position and whole, is fair, balanced and understandable and provides the M A A T financial performance; information necessary for shareholders to assess the Group’s T I I ON – for the Group Financial Statements, state whether UK-adopted position and performance, business model and strategy. ON international accounting standards have been followed, subject to any material departures disclosed and explained in the Financial These statements were approved by the Board on 27 February 2024 Statements; and signed on its behalf by: – for the parent Company Financial Statements, state whether applicable UK accounting standards, including FRS 101, have been AMEDEO FELISA followed, subject to any material departures disclosed and CHIEF EXECUTIVE OFFICER explained in the parent Company Financial Statements; and – prepare the Financial Statements on the going concern basis unless DOUG LAFFERTY it is inappropriate to presume that the Company and/or the Group CHIEF FINANCIAL OFFICER OFFICE will continue in business. ASTON MARTIN LAGONDA ANNUAL REPORT AND ACCOUNTS 2023 129