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CERTIFICATE ON THE COMPILATION SERVICES FOR THE PREPARATION OF

THE FINANCIAL STATEMENTS AND NOTE TO THE FINANCIAL STATEMENTS

I hereby certify that I am the Certified Public Accountant (CPA) who performed the
compilation services related to the preparation and presentation of financial information
of an entity in accordance with an applicable financial reporting framework and report as
required by accounting and auditing standards for F.S. Serafica Enterprises, Inc. for the
taxable year ending June 30, 2016.

In discharging this responsibility, I hereby declare that I am the proprietor of Paylado


Accounting Office and was contracted to perform this service.

Furthermore, in my compilation services for the preparation of the Financial Statements


and Notes to the Financial Statements, I was not assisted by or did not avail of the
services of J.T. Abangan & Co. which is the external auditor who rendered the audit
opinion for the said financial Statements and Notes to Financial Statements.

I hereby declare, under penalties of perjury and violation of Republic Act No. 9298, that
my statements are true and correct.

NICOLAS S. PAYLADO
Certified Public Accountant
Tax Identification Number 104-764-526-000
BIR Accreditation No.14-001953-1-2015, valid Until Mar. 11, 2018
BOA Accreditation No. 4052, valid until Dec. 31, 2017
PTR No. 48412954 dated Jan. 12, 2016; Ormoc City

NOTARY PUBLIC

Doc. No. ____


Page No. ____
Book No. ____
Series of 2016
PRACTITIONER’S COMPILATION REPORT

To the Management of F.S. Serafica Enterprises, Inc.

I have compiled the accompanying financial statements of F.S. Serafica Enterprises, Inc.
based on information you have provided. These financial statements comprise the
statement of financial position of F.S. Serafica Enterprises, Inc. as at June 30, 2016, the
statement of comprehensive income, statement of changes in equity and statement of
cash flows for the year then ended, and a summary of significant accounting policies and
other explanatory information.

I performed this compilation engagement in accordance with International Standard on


Related Services 4410 (Revised), Compilation Engagements.

I have applied my expertise in accounting and financial reporting to assist you in the
preparation and presentation of these financial statements in accordance to International
Financial Reporting Standard for Small-and Medium-Sized Entities (IFRS for SMEs). I
have compiled with relevant ethical requirements, including principle of integrity,
objectivity, professional competence, and due care. These financial statements and the
accuracy and completeness of the information used to compile them are your
responsibility.

Since a compilation engagement is not an assurance engagement, I am not required to


verify the accuracy or completeness of the information you provided to use to compile
these financial statements. Accordingly, I do not express an audit opinion or a review
conclusion on whether these financial statements are prepared in accordance with IFRS
for SMEs.

NICOLAS S. PAYLADO
Certified Public Accountant
Tax Identification Number 104-764-526-000
BIR Accreditation No.14-001953-1-2015, valid Until Mar. 11, 2018
BOA Accreditation No. 4052, valid until Dec. 31, 2017
PTR No. 48412954 dated Jan. 12, 2016; Ormoc City