Auditor's report

The auditors report of the PDA Union for the year ending March 2009

Report of the Independent Auditors to the members of the PDA Union

We have audited the financial statements of The PDA Union for the period ended 31March 2009 on pages 5 to 7. These financial statements have been prepared unde the historical cost convention.

This report is made solely to the union's members. Our audit work has been undertaken so that we might state to the union's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the union and the union's members as a body, for our audit work, for this report, or for the opinions we have formed.

Respective responsibilities of the management committee

As described on page 6 the committee is responsible for the preparation of financial statements in accordance with applicable law and United Kingdom Accounting

Standards.

Our responsibility is to audit the financial statements in accordance with relevant legal and regulatory requirements and International Standards on Auditing (UK andIreland).

We report to you our opinion as to whether the financial statements give a true and fair view and are properly prepared in accordance with the Trade Union and Labour Relations (Consolidation) Act 1992. We also report to you if, in our opinion, the union has kept proper accounting records in accordance with the requirements of Section 28 of the Act, whether it has maintained a satisfactory system of control over its transaction and whether the accounts to which this report relates agree with the accounting records.

Basis of audit opinion

We conducted our audit in accordance with International Standards on Auditing (UK and Ireland) issued by the Auditing Practices Board. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgements made by the committee in the preparation of the financial statements.

We planned and performed our audit so as to obtain all the information andexplanations which we considered necessary in order to provide us with sufficientevidence to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or other irregularity or error. Informing our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements.

Opinion

In our opinion:

the financial statements give a true and fair view of the state of the union's affairs as at 31 March 2009 and of its surplus for the period then ended;
the financial statements have been properly prepared in accordance with the Trade Union and Labour Relations (Consolidation) Act 1992.
the Union has kept proper accounting records in accordance with Section 28 of the Act;
the Union has maintained a satisfactory system of control over its transactions: and
the accounts agree with the accounting records.

Tildesley & Tonks Limited

Chartered Accountants
Registered Auditors
Unit 8 Pendeford Place
Pendeford Business Park
WolverhamptonWV9 5HD