In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Smoothclassics Ltd for the period ended 28 February 2026 set out on pages to 3 from the company’s accounting records and from information and explanations you have given us.

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

It is your duty to ensure that Smoothclassics Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Smoothclassics Ltd. You consider that Smoothclassics Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Smoothclassics 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.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The average monthly number of persons (including directors) employed by the company during the period was:

The ultimate controlling party is Mr J Foley.