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Smz123 Ltd
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Accountants' Report to the Board of Directors for the preparation of the unaudited
financial statements
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In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your
approval the financial statements of Smz123 Ltd for the year ended 31 December 2025 which comprise the
Profit and loss account, Balance sheet and the notes to the financial statements from the company's
accounting records and from information and explanations you have given us.
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This report is made solely to the Board of Directors of Smz123 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 financial
statements of Smz123 Ltd and state those matters that we have agreed to state to them, as a body, in this
report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
Smz123 Ltd and its Board of Directors, as a body, for our work, or for this report.
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It is your duty to ensure that Smz123 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 of Smz123 Ltd.
You consider that Smz123 Ltd is exempt from the statutory audit requirement for the year.
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We have not been instructed to carry out an audit or a review of the accounts of Smz123 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 financial
statements.
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Pomegranate Consulting Ltd
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Hardman Square
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Spinningfields
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Manchester
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M3 3EB
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United Kingdom
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Date:
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31 May 2026
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1
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