In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Mycotrans Limited for the period ended 31 March 2025, which comprise the statement of financial position, 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 Mycotrans Limited, as a body, in accordance with the terms of our engagement letter dated 11 November 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Mycotrans Limited and state those matters that we have agreed to state to the board of directors of Mycotrans Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mycotrans Limited and its board of directors as a body, for our work or for this report.

It is your duty to ensure that Mycotrans Limited has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that Mycotrans Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Mycotrans Limited. 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.

During the year the company paid expenses on behalf of the directors toalling £4,570 (2024 - £nil) and the directors introduced £10,049 (2024 - £nil) to the company.

The amount due from the directors at the balance sheet date was £5,479 (2024 - £nil) and is included within other creditors.

Loans to directors are repayable on demand and no interest is charged.

The average number of persons, including directors, employed by the company during the period was as follows:

Mycotrans Limited is a private company limited by shares incorporated in Scotland. The registered office is Broomfield, Dularich, Kiltarlity, Beauly, Invernessshire, United Kingdom, IV4 7HT.

For the period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true