In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ditto Fabrics Limited for the year ended 31 January 2026 set out on pages 2 to 3 from the company’s 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 https://www.icaew.com/regulation.

This report is made solely to the board of directors of Ditto Fabrics Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ditto Fabrics Limited and state those matters that we have agreed to state to the board of directors of Ditto Fabrics Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ditto Fabrics Limited and its board of directors as a body, for our work or for this report.

It is your duty to ensure that Ditto Fabrics 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 Ditto Fabrics 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 Ditto Fabrics 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.

At the balance sheet date the company had non-cancellable operating leases totalling £286,667 (2025 -£310,000) over the term of the lease.

The average number of persons (including directors) employed by the company during the year was 6 (2025 - 7).

These financials are the first financial statements of the company prepared in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-Entities Regime'. Comparative figures have been converted, and therefore the date of transition to FRS 105 was 1 February 2024.

Ditto Fabrics Limited is a private company limited by shares incorporated in England and Wales. The registered office is Amelia House, Crescent Road, Worthing, West Sussex, BN11 1RL.

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 director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has 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 delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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