In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Farriers Mews Management Company Limited for the year ended 31 December 2025 set out on pages 2 to 4 from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the board of directors of Farriers Mews Management Company Limited, as a body, in accordance with the terms of our engagement letter dated 22 August 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Farriers Mews Management Company Limited and state those matters that we have agreed to state to the board of directors of Farriers Mews Management Company Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Farriers Mews Management Company Limited and its board of directors as a body, for our work or for this report.

It is your duty to ensure that Farriers Mews Management Company Limited has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that Farriers Mews Management Company Limited 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 Farriers Mews Management Company Limited. 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, including directors, employed by the company during the year was as follows:

During the year, the directors identified that service charge income, expenditure, and related bank balances were incorrectly included within the Company’s income and expenditure account and cash balances in the prior year.

Service charge funds are held on trust for leaseholders in accordance with section 42 of the Landlord & Tenant Act 1987 and are not assets or liabilities of the Company.

The comparative figures have therefore been restated to remove these balances from the statement of financial position. As a result, Reserves have been restated to £7 from £4,865

Farriers Mews Management Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is St Christopher House, 126 Ridge Rd, Letchworth Garden City, SG6 1PT.

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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 the provisions applicable to companies subject to the small companies regime.