Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of
Smiles Estates Ltd
For The Year Ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of
Smiles Estates Ltd
For The Year Ended 31 October 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member 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 http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of
Smiles Estates 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
Smiles Estates Ltd
and state those matters that we have agreed to state to the directors of
Smiles Estates 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
Smiles Estates Ltd
and its directors, as a body, for our work or for this report.
It is your duty to ensure that
Smiles Estates 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 or loss of
Smiles Estates Ltd
. You consider that
Smiles Estates Ltd
is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of
Smiles Estates 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 financial statements.