In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of
SBhandal Smiles Limited
for the period 15 December 2024 to 31 December 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 us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the director of
SBhandal Smiles Limited
in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of
SBhandal Smiles Limited
and state those matters that we have agreed to state to the director of
SBhandal Smiles Limited
in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that
SBhandal Smiles Limited
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
SBhandal Smiles Limited
. You consider that
SBhandal Smiles 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
SBhandal Smiles 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.