WORLD BARISTA CHAMPIONSHIP LIMITED

The World Barista Championships Limited (WBC) is a non profit making company
based in the United Kingdom. The company organises annual competitions in more
than 60 nations throughout the world for coffee making professionals, in the
challenge to find the world's top coffee making 'Barista'.
The WBC is a small company, owned by the Speciality Coffee Association of
Europe and the Specialty Coffee Association of America, and has experienced
rapid growth. It has faced formidable financial challenges. Staff and volunteers are
inexperienced and spread throughout the world. Income and expenses are
transacted in a myriad of currencies, passing through different financial
intermediaries. Events take place in different locations and different languages
throughout the year giving rise to many and varied financial and taxation issues.
McMillan Rose & Co has provided the WBC with personal professional financial
advice to resolve many sometimes obscure and complex issues. In addition they
have provided accounting and book keeping assistance together with statutory
audit at an affordable cost to the WBC.
We express our appreciation for the assistance we have received from Mark Rose
and his staff and highly recommend them to any potential client.

Signed: Drewry Pearson.
Treasurer.