In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Gylemuir Capital Limited for the year ended 31 March 2024 which comprise the profit and loss account and balance sheet from the company's accounting records and from information and explanations you have given me.
As a practising member of the Institute of Chartered Accountants of Scotland, I am subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020.
This report is made solely to the Board of Directors of Gylemuir Capital Limited, as a body, in accordance with the terms of my engagement letter dated 24 May 2018. My work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, I do not accept responsibility to anyone other than Gylemuir Capital Limited and its Board of Directors as a body for my work or for this report.
I have not been instructed to carry out an audit or a review of the accounts of Gylemuir Capital Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the financial statements.