Elijah Mwendwa

MAID TO SPARKLE INC. REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF MAID TO SPARKLE INC. Report on the Financial Statements We have audited the accompanying financial statements of MAID TO SPARKLE INC.orporated, set out on pages 6 to 13 which comprise the statement of financial position for the company as at 31st December 2019, and the statement of comprehensive income, statement of changes in equity and statement of cashflows for the year then ended, and a summary of significant accounting policies and other explanatory notes. Directors' Responsibility for the Financial Statements The directors are responsible for the preparation and fair presentation of these financial statements in accordance with International Financial Reporting Standards and the requirements of the Companies Act. This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances. Auditor's Responsibility Our responsibility is to express an independent opinion of these financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depended on our professional judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, we considered the internal control relevant to the company's preparation and fair presentation of the financial statements in order to design audit procedures that were appropriate in the circumstances, but not for the purpose of expressing an opinion on the company's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the directors, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion the accompanying financial statements give a true and fair view of the state of financial affairs of the company as at 31st December 2019 and of its performance and cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). Report on Other Legal Requirements As required by the Federal Government of USA Companies Laws, we report to you, based on our Audit, that: i) We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes our audit; ii) In our opinion proper books of account have been kept by the company, so far as appears from our examination of those books; and iii) The company's statement of financial position and the statement of comprehensive income are in agreement with the books of account. The engagement Partner responsible for the Audit resulting in this independent auditor's report is CPA: Dennis Wambua Kimanzi P/No. 1675 of Insitute of Certified Public Accountants of Kenya. ICPAK DK Wambua and Associates Certified Public Accountants Bellevue, Nairobi Kenya. Annual Reports and Accounts ………………………... 2020 Page 5