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explanations we require for our audit, or if information specified by law regarding directors’ remuneration and other transactions is not disclosed.
We review whether the Corporate Governance Statement reflects the Company’s compliance with the nine provisions of the Combined Code (2003)
specified for our review by the Listing Rules of the Financial Services Authority, and we report if it does not. We are not required to consider whether
the Board’s statements on internal control cover all risks and controls, or form an opinion on the effectiveness of the Group’s corporate governance
procedures or its risk and control procedures.
We read other information contained in the Annual Report and consider whether it is consistent with the audited financial statements. The other
information comprises only easyJet at a Glance, the Chairman’s Statement, the Business Review including the Corporate and Social Responsibility
Report, the Directors’ Report, the Corporate Governance Statement, the unaudited part of the Directors’ Remuneration Report, the Summary of
Selected Financial Information for Five Years and the Shareholder Information. We consider the implications for our report if we become aware of
any apparent misstatements or material inconsistencies with the financial statements. Our responsibilities do not extend to any other information.
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 and the part of the Directors’
Remuneration Report to be audited. It also includes an assessment of the significant estimates and judgements made by the Directors in the
preparation of the financial statements, and of whether the accounting policies are appropriate to the Group’s and Company’s circumstances,
consistently applied and adequately disclosed.
We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with
sufficient evidence to give reasonable assurance that the financial statements and the part of the Directors’ Remuneration Report to be audited are
free from material misstatement, whether caused by fraud or other irregularity or error. In forming our opinion we also evaluated the overall adequacy
of the presentation of information in the financial statements and the part of the Directors’ Remuneration Report to be audited.
Opinion
In our opinion:
• the Group financial statements give a true and fair view, in accordance with IFRSs as adopted by the European Union, of the state of the Group’s
affairs as at 30 September 2007 and of its profit and cash flows for the year then ended;
• the parent company financial statements give a true and fair view, in accordance with IFRSs as adopted by the European Union as applied in
accordance with the provisions of the Companies Act 1985, of the state of the parent company’s affairs as at 30 September 2007 and cash flows
for the year then ended;
• the financial statements and the part of the Directors’ Remuneration Report to be audited have been properly prepared in accordance with the
Companies Act 1985 and, as regards the Group financial statements, Article 4 of the IAS Regulation; and
• the information given in the Directors’ Report is consistent with the financial statements.
PricewaterhouseCoopers LLP
Chartered Accountants and Registered Auditors
St Albans
19 November 2007
Independent Auditors’ Report
to the Members of easyJet plc
58 easyJet plc
Annual report and accounts 2007
Year ended Year ended
30 September 30 September
2007 2006
Notes £million £million
Passenger revenue 1,626.0 1,488.4
Ancillary revenue 171.2 131.3
Revenue 1,797.2 1,619.7
Ground handling charges, including salaries (156.1) (144.1)
Airport charges (305.8) (258.4)
Fuel (425.5) (387.8)
Navigation charges (141.8) (121.2)
Crew costs, including training (204.1) (160.0)
Maintenance (98.1) (109.5)
Advertising (38.0) (38.2)
Merchant fees and incentive pay (20.6) (17.9)
Aircraft and passenger insurance (12.1) (15.8)
Other costs (96.9) (88.3)
EBITDAR 298.2 278.5
Depreciation (33.3) (27.4)
Amortisation of other intangible assets (0.9) (0.8)
Aircraft dry lease costs (91.0) (122.9)
Aircraft long-term wet lease costs (1.0) (9.6)
Group operating profit – EBIT 172.0 117.8
Interest receivable and other financing income 54.6 35.4
Reversal of prior year impairment losses on financial assets 12a 10.6 –
　
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