Summary report and accounts

Independent auditor's statement to the members of Whitbread PLC

We have examined the Group's summary financial statement for the year ended 26 February 2009 which comprise the summary consolidated income statement, the summary consolidated statement of recognised income and expense, the summary consolidated balance sheet and the summary consolidated cash flow statement.

This report is made solely to the Company's members, as a body, in accordance with Section 251 of the Companies Act 1985. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Respective responsibilities of directors and auditors

The directors are responsible for preparing the Summary Report in accordance with applicable law. Our responsibility is to report to you our opinion on the consistency of the summary financial statement within the Summary Report with the full annual financial statements, the Directors' Report and Directors' Remuneration Report, and its compliance with the relevant requirements of section 251 of the Companies Act 1985 and the regulations made thereunder.

We also read the other information contained in the Summary Report and consider the implications for our report if we become aware of any apparent misstatements or material inconsistencies with the summary financial statement.

Basis of opinion

We conducted our examination in accordance with Bulletin 1999/6 'The auditors' statement on the summary financial statement' issued by the Auditing Practices Board for use in the United Kingdom.

Opinion

In our opinion the summary financial statement is consistent with the full annual financial statements, the Directors' Report and Directors' Remuneration Report, of Whitbread PLC for the year ended 26 February 2009 and complies with the applicable requirements of section 251 of the Companies Act 1985, and regulations made thereunder.

Ernst & Young LLP
Registered auditor
London

27 April 2009