In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tarras Farms Limited for the year ended 31 January 2026, which comprise the balance sheet, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the board of directors of Tarras Farms Limited, as a body, in accordance with the terms of our engagement letter dated 4 August 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Tarras Farms Limited and state those matters that we have agreed to state to the board of directors of Tarras Farms Limited, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tarras Farms Limited and its board of directors as a body, for our work or for this report.

It is your duty to ensure that Tarras Farms 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 Tarras Farms 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 Tarras Farms 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:

Tarras Farms Limited is a private company limited by shares incorporated in Scotland. The registered office is Cassieford Farm, Forres, Moray, IV36 2TR.

For the year ended 31 January 2026 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 have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true