Chartered Accountants report to the members of Pillow Properties LLP on the preparation of the unaudited statutory financial statements for the year ended 31 October 2025

To assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Pillow Properties LLP which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the LLPs accounting records and from information and explanations you have given us.

As a practising member firm 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 members of Pillow Properties LLP, as a body, in accordance with the terms of our engagement letter dated 12 October 2020. Our work has been undertaken solely to prepare for your approval the financial statements of Pillow Properties LLP and state those matters that we have agreed to state to the members of Pillow Properties LLP, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pillow Properties LLP and its members as a body, for our work or for this report.

It is your duty to ensure that Pillow Properties LLP 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 profit of Pillow Properties LLP. You consider that Pillow Properties LLP 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 Pillow Properties LLP. 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.

Pillow Properties LLP is a limited liability partnership, registered in England and Wales, registration number NC001655, registration address 12 Henry Street, Enniskillen, Northern Ireland, BT74 7JT.

The presentation currency is £ sterling.