Report to the director on the preparation of the unaudited statutory accounts of
Nials Ltd
for the year ended 31 January 2026
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Nials Ltd
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 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 http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of
Nials Ltd
, as a body, in accordance with the terms of our engagement letter dated 14th July 2026. Our work has been undertaken solely to prepare for your approval the accounts of
Nials Ltd
and state those matters that we have agreed to state to the director of
Nials Ltd
, as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://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
Nials Ltd
and its director as a body for our work or for this report.
It is your duty to ensure that
Nials 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
Nials Ltd
. You consider that
Nials 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
Nials 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.