AAF 01/20 and ISAE 3402 Assurance Report 2026

As partners, we're responsible for identifying the control objectives for our pensions administration services and related technology. We design, implement and operate the controls used by Hymans Robertson LLP. These controls help provide reasonable assurance that the control objectives are achieved.

In carrying out those responsibilities, we have regard not only to the interests of clients, but also to those of the owners of the business and the general effectiveness and efficiency of the relevant operations.

We have evaluated the effectiveness of our control procedures having regard to the Institute of Chartered Accountants in England & Wales Technical Release AAF 01/20 and the International Standard on Assurance Engagements 3402 (ISAE 3402) and the criteria for pensions administration and information technology set out therein.

In this report, we describe the relevant control procedures that operated at our London, Glasgow, Edinburgh and Birmingham offices during the period 1 February 2025 to 31 January 2026. We also set out the related control objectives. We confirm that:

• the report describes fairly the control procedures that relate to the control objectives referred to above which were in place;

• the control procedures described in Section 9 are suitably designed, such there is reasonable assurance that the specified control objectives would be achieved if the described control procedures were complied with satisfactorily; and

• the control procedures described were operating with sufficient effectiveness to provide reasonable assurance that the related control objectives were achieved during the period specified.

Details of our business structure, operating environment and the report of the Service Auditor, RSM UK Risk Assurance Services LLP, can be found in the report.

It is the intention of the partners to conduct a review of the control procedures described in this report on 31 January 2026. The aim of this review was to confirm these control procedures operated effectively during the period from 1 February 2025 to 31 January 2026. This provided reasonable assurance that the related control objectives were achieved.

By downloading, the undersigned accepts and agrees:

1. that the Service Auditor’s Assurance Report on the internal controls of the pensions administration services and related information technology of the Service Organisation and Club Vita (limited to restricting access to systems and data) for the year to 31 January 2026 (“the Report”), has been prepared on the basis, and subject to the terms and conditions, set out in the Engagement Letter dated 24 November 2025 between the Service Organisation and the Service Auditor, a copy of which has been provided to us;

2. the Report has been provided to us to verify that a report by the Service Auditor has been commissioned by the Partners of the Organisation and issued in connection with the internal controls of the Organisation without assuming or accepting any  responsibility or liability to us;

3. the Report will not be recited or referred to or disclosed, in whole or in part, in any other document or to any other party.

If you have any questions, we'd love to hear from you! Please get in touch.

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