In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of ERUTEK LTD for the year ended 31 August 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and related notes from the company's accounting records and from information and explanations you have given us.  This report is made solely to the member of ERUTEK LTD, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of ERUTEK LTD and state those matters that we have agreed to state to the Board of ERUTEK LTD, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ERUTEK LTD and its members as a body for our work or for this report.

It is your duty to ensure that ERUTEK 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 Loss of ERUTEK LTD. You consider that ERUTEK 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 ERUTEK 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.

ERUTEK LTD is a private limited company, registered in England & Wales, registration number 12137442, registration address 11 Bosworth Street, Manchester, M11 3AP

The presentation currency is £ sterling.