In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rothwell Farming LLP for the year ended 31 January 2026, which comprise the balance sheet, from the limited liability partnership’s accounting records and from information and explanations you have given us.

As a practising member firm 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 https://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Rothwell Farming LLP, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Rothwell Farming LLP and state those matters that we have agreed to state to the Board of Directors of Rothwell Farming LLP, 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 Rothwell Farming LLP and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Rothwell Farming LLP has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that Rothwell Farming LLP 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 financial statements of Rothwell Farming 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 statutory financial statements.

The average number of persons, excluding members, employed by the partnership during the year was as follows: 0 (2023: 0).

The members of thetrue LLP have elected not to include a copy of the profit and loss account within the financial statements.

The limited liability partnership has not traded during the year or the preceding financial period. During this time the limited liability partnership received no income and incurred no expenditure and therefore no profit and loss account is presented in these financial statements.

For the financial year ended 31 January 2026 the Limited Liability Partnership was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) relating to small limited liability partnerships.

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to limited liability partnerships) with respect to accounting records and the preparation of accounts.

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 delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.