2a) Provide the reader with an introduction to the company you are analysing (CIEL LIMITED). This introduction should provide the reader with a basic understanding of what they do, which industry they operate in, the company information and when their financial statements are prepared. As a minimum, we are looking for you to tell the reader the company the industry is in, when it was formed, what their structure is, what its market capitalisation is and who their auditors are. (Total of 1.5 marks)

Identify both the time period for which the reports refer and when the reports were published. (Total of 0.5 marks)