40Spire Healthcare Annual Review 2010Spire Healthcare Limited PartnershipGeneral Partner's reportfor the year ended 31 December 20105. Going concernThe Group's activities, together with the factors likely to affect its future developments, performance and position are set out in the business review on pages 16 to 23. The financial position of the Group, its cash flows, liquidity position and borrowings facilities are described in the financial review on pages 34 to 38.The financial statements have been prepared on a going concern basis because the General Partner considers that the external financing facilities in place, including undrawn capital/acquisition loan and revolving credit facilities of £48.4 million, together with the anticipated future trading performance of the Group, are sufficient to provide funds so that the Group can meet its liabilities as they fall due in the foreseeable future. Whilst the Group had net liabilities as at 31 December 2010, this is attributable to items included that are not required to be cash settled in the foreseeable future. Further details are contained under note 1 of the financial statements.6. PartnersThe partners with a significant interest in the partnership (in excess of 1%) are as follows:Rozier (Guernsey) LimitedFourth Cinven Fund (No. 1) Limited PartnershipFourth Cinven Fund (No. 2) Limited PartnershipFourth Cinven Fund (No. 3 - VCOC) Limited PartnershipFourth Cinven Fund (No. 4) Limited PartnershipFourth Cinven Fund (UBTI) Limited PartnershipRozier Employee Benefit Trust7. Employees and remunerationDetails of the number of persons employed and their gross remuneration are contained in note 3 to the financial statements.Every effort is made by management to inform, consult and encourage the full involvement of staff on matters concerning them as employees and affecting the Group's performance.The Group pursues a policy of giving every consideration to the employment of disabled persons. Employees who are registered disabled persons are, to the greatest possible extent, treated on the same basis as all other employees and given every opportunity to develop their full working potential within the Group, through training, career development and promotion. Where employees have become disabled whilst in the service of the Group, every effort is made to rehabilitate them in their former occupation or some suitable alternative.8. AuditorErnst & Young LLP has been appointed as the Group's auditor for the accounting period and offers itself for re-appointment.Registered Office: For and on behalf of the General Partner:Elizabeth House1st & 2nd FloorsLes Ruettes BrayesSt Peter PortGY1 1EWDirectorSpire Healthcare (GP1) Limited28 April 2011

41The General Partner is responsible for preparing the consolidated financial statements for each financial period, which give a true and fair view of the state of affairs of the Group and of its results for that period and are in accordance with applicable laws.In preparing those financial statements, the General Partner is required to:. select suitable accounting policies and then apply them consistently. make judgements and estimates that are reasonable and prudent; and. state whether applicable International Financial Reporting Standards have been followed, subject to any material departures disclosed in the financial statementsThe General Partner is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Group, and enable them to ensure that the financial statements comply with the Limited Partnership Agreement. The General Partner is also responsible for taking such steps as are reasonably open to it to safeguard the assets of the Group and to prevent and detect fraud and other irregularities.The General Partner is responsible for the maintenance and integrity of the corporate and financial information on the Spire Healthcare website.Spire Healthcare Limited PartnershipStatement of the General Partner's responsibilities in respect of the General Partner's report and the financial statements