In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial
statements of Highland Star Well Services Ltd. for the year ended 28 February 2025 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company'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/rulebook.
This report is made solely to the Board of Directors of
Highland Star Well Services Ltd.
, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Highland Star Well Services Ltd. and state those matters that we have agreed to state to the Board of Directors of Highland Star Well Services Ltd., as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.
You have acknowledged on the balance sheet as at year ended 28 February 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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.