Chartered Accountant's report to the partners on the preparation of the unaudited statutory accounts of REGARD ESSENTIEL LLP for the year ended 31 December 2024
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 REGARD ESSENTIEL LLP for the year ended 31 December 2024 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 Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the partners of REGARD ESSENTIEL LLP, 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 REGARD ESSENTIEL LLP and state those matters that we have agreed to state to the partners of REGARD ESSENTIEL LLP, as a body, in this report in accordance with AAF 2/10 as detailed at ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than REGARD ESSENTIEL LLP and its partners, as a body, for our work or for this report.
It is your duty to ensure that REGARD ESSENTIEL LLP 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 REGARD ESSENTIEL LLP. You consider that REGARD ESSENTIEL LLP is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of REGARD ESSENTIEL 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 financial statements.