FINANCIAL STATEMENTS INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF ASTON MARTIN LAGONDA GLOBAL HOLDINGS PLC S OPINION TR A In our opinion: TE G – Aston Martin Lagonda Global Holdings plc’s group financial statements and parent company financial statements (the “financial statements”) give a I C true and fair view of the state of the group’s and of the parent company’s affairs as at 31 December 2023 and of the group’s loss for the year then R ended; E P – the group financial statements have been properly prepared in accordance with UK adopted international accounting standards; O R – the parent company financial statements have been properly prepared in accordance with United Kingdom Generally Accepted Accounting T Practice; and – the financial statements have been prepared in accordance with the requirements of the Companies Act 2006. G O VE We have audited the financial statements of Aston Martin Lagonda Global Holdings plc (the ‘parent company’) and its subsidiaries (the ‘group’) for the year R ended 31 December 2023 which comprise: NAN C Group Parent company E Consolidated statement of financial position Parent company statement of financial position as at 31 December 2023 as at 31 December 2023 F I Consolidated statement of comprehensive income Parent company statement of changes in equity NAN for the year then ended for the year then ended C IAL Consolidated statement of changes in equity Related notes 1 to 6 to the financial statements S for the year then ended including material accounting policy information. T A Consolidated statement of cash flows for the year then ended T E M Related notes 1 to 34 to the financial statements, E N including material accounting policy information T S The financial reporting framework that has been applied in the preparation of the group financial statements is applicable law and UK adopted international F accounting standards. The financial reporting framework that has been applied in the preparation of the parent company financial statements is applicable U R law and United Kingdom Accounting Standards, including FRS 101 “Reduced Disclosure Framework” (United Kingdom Generally Accepted Accounting T H Practice). E R INF BASIS FOR OPINION OR We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those M standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We believe that the audit A T I evidence we have obtained is sufÏcient and appropriate to provide a basis for our opinion. ON INDEPENDENCE We are independent of the group and parent in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard as applied to listed public interest entities, and we have fulfilled our other ethical responsibilities in accordance with these requirements. The non-audit services prohibited by the FRC’s Ethical Standard were not provided to the group or the parent company and we remain independent of the group and the parent company in conducting the audit. ASTON MARTIN LAGONDA ANNUAL REPORT AND ACCOUNTS 2023 132
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