In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Cambrolyst Limited for the period ended 31 December 2025 which comprise the profit and loss account and balance sheet from the company's accounting records and from information and explanations you have given me.
As a practising member of the Institute of Chartered Accountants of Scotland, I am subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts.
This report is made solely to the Board of Directors of Cambrolyst Limited, as a body, in accordance with the terms of my engagement letter dated 16 September 2022. My work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts. To the fullest extent permitted by law, I do not accept responsibility to anyone other than Cambrolyst Limited and its Board of Directors as a body for my work or for this report.
I have not been instructed to carry out an audit or a review of the accounts of Cambrolyst Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the financial statements.