In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Development & Light LLP for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Development & Light LLP, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Development & Light LLP and state those matters that we have agreed to state to the Board of Directors of Development & Light LLP, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Development & Light LLP and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Development & Light LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Development & Light LLP. You consider that Development & Light LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Development & Light LLP. 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 statutory financial statements.

The average number of persons, excluding members, employed by the partnership during the year was as follows:

Development & Light LLP is a Limited Liability Partnership incorporated in England and Wales. The registered office is Unit 6, 2-20 Scrutton Street, London, United Kingdom, EC2A 4RJ.

For the financial year ended 31 March 2025 the Limited Liability Partnership was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) relating to small limited liability partnerships.

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to limited liability partnerships) with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.