Change of Auditor

Samuel Heath & Sons plc

("Samuel Heath" or "the Company")

Change of Auditor

Samuel Heath & Sons plc announces the appointment of MacIntyre Hudson LLP ("MHA") as the Company's auditor. MHA will replace RSM UK Audit LLP ("RSM") with immediate effect. MHA will conduct the audit of the Company's financial statements for the financial year ending 31 March 2025 and a proposal to reappoint them as auditor of the Company will be subject to the approval of shareholders at the next Annual General Meeting.

RSM has resigned as the Company's auditor and has confirmed to the Company that there are no matters connected with it ceasing to hold office that need to be brought to the attention of the members or creditors of the Company for the purposes of section 519 of the Companies Act 2006.

For further information, please contact:

Samuel Heath & Sons Plc

Simon Latham, Company Secretary                         0121 766 4200

Cairn Financial Advisers LLP

James Caithie / Jo Turner                                          020 7213 0880