Perform a formal valuation of a business based on its P/E ratio -- 2

You need to be an accountant or a small accounting firm, ideally licensed to practice accounting in the UK. You also need to have your own letterhead. I will give you a P&L statement of a company and you need to come up with its formal valuation based on the P/E ratio. You need to draft the valuation on your letterhead and sign it off with your signature.