Report to the director on the preparation of the unaudited statutory accounts of Howard Sharp & Partners Limited Liability Partnership for the year ended 31 March 2025
In order 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, I have prepared for your approval the accounts of Howard Sharp & Partners Limited Liability Partnership for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the members of Howard Sharp & Partners 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 Howard Sharp & Partners Limited Liability Partnership and state those matters that we have agreed to state to the members of Howard Sharp & Partners Limited Liability Partnership, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Howard Sharp & Partners Limited Liability Partnership and its members, as a body, for our work or for this report.
It is your duty to ensure that Howard Sharp & Partners 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 Howard Sharp & Partners Limited Liability Partnership. You consider that Howard Sharp & Partners Limited Liability Partnership is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Howard Sharp & Partners 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.