In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of YM Sushi Editions Ltd for the year ended 30 April 2025 which comprise of 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.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of YM Sushi Editions Ltd , as a body, in accordance with the terms of our engagement letter dated 19 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of YM Sushi Editions Ltd and state those matters that we have agreed to state to the Board of Directors of YM Sushi Editions Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than YM Sushi Editions Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that YM Sushi Editions Ltd 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 YM Sushi Editions Ltd. You consider that YM Sushi Editions Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of YM Sushi Editions Ltd. 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 accounts.