Report to the director on the preparation of the unaudited statutory accounts of
S&m Pizzeria Limited
for the year ended 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of
S&m Pizzeria Limited
for the year ended 28 February 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the director of
S&m Pizzeria Limited
, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of
S&m Pizzeria Limited
and state those matters that we have agreed to state to the director of
S&m Pizzeria Limited
, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
S&m Pizzeria Limited
and its director, as a body, for our work or for this report.
It is your duty to ensure that
S&m Pizzeria Limited
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
S&m Pizzeria Limited
. You consider that
S&m Pizzeria Limited
is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of
S&m Pizzeria 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 financial statements.