Report to the partners on the preparation of the unaudited statutory accounts of J S & Co Limited Liability Partnership for the year ended 31 March 2025
To assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the accounts of J S & Co Limited Liability Partnership which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the partnership’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the partners of J S & Co Limited Liability Partnership, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of J S & Co Limited Liability Partnership and state those matters that we have agreed to state to the partners of J S & Co Limited Liability Partnership, as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J S & Co Limited Liability Partnership and its partners as a body for our work or for this report.
It is your duty to ensure that J S & Co Limited Liability Partnership has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of J S & Co Limited Liability Partnership. You consider that J S & Co Limited Liability Partnership is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of J S & Co Limited Liability Partnership. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.