Statement of directors’ responsibility

for the year ended 30 September 2010

The directors are responsible for the preparation, integrity and fair presentation of the financial statements of Life Healthcare Group Holdings Limited and its subsidiaries (Group).

The directors consider that in preparing the financial statements they have used the most appropriate accounting policies, consistently applied and supported by reasonable and prudent judgements and estimates, and that all International Financial Reporting Standards that they consider to be applicable have been followed. The directors are satisfied that the information contained in the financial statements fairly presents the consolidated and separate financial position of Life Healthcare Group Holdings Limited at 30 September 2010, and its consolidated and separate financial performance and its consolidated and separate cash flows for the year then ended. The directors also prepared the other information included in the annual report and are responsible for both its accuracy and its consistency with the financial statements.

The directors have responsibility for ensuring that accounting records are kept. The accounting records should disclose with reasonable accuracy the financial position of the Group to enable the directors to ensure that the financial statements comply with the relevant legislation.

The preparation of financial statements in conformity with I nternational Financial Reporting Standards requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported expenses during the reporting period. Actual results could differ from those estimates.

Life Healthcare Group Holdings Limited and its subsidiaries operated in a well established control environment, which is well documented and regularly reviewed. This incorporates risk management and internal control procedures, which are designed to provide reasonable, but not absolute, assurance that assets are safeguarded and the risks facing the business are being controlled.

The going concern basis has been adopted in preparing the financial statements. The directors have no reason to believe that the Group or any operating company within the Group will not be going concerns in the foreseeable future, based on forecasts, available cash resources and available banking facilities. These financial statements support the viability of the Group.

The Code of Corporate Practices and Conduct has been adhered to.

The Group’s external auditors, PricewaterhouseCoopers Inc., audited the financial statements, and their report is presented on page 70.

Approval of financial statements

The financial statements were approved by the board of directors on 30 November 2010 and are signed on its behalf:

Johannesburg