In order to assist you to fulfil your duties under the Companies Act 2006 we have prepared for your approval the financial statements of Windrose M-M LLP for the year ended 31 August 2025, which comprise from the limited liability partnership’s accounting records and from information and explanations you have given us.

This report is made solely to the limited liability partnership's members of Windrose M-M LLP, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Windrose M-M LLP and state those matters that we have agreed to state to the limited liability partnership's members of Windrose M-M LLP. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Windrose M-M LLP and its members as a body, for our work or for this report.

We have not been instructed to carry out an audit or a review of the financial statements of Windrose M-M 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.

The average number of persons, excluding members, employed by the partnership during the year was as follows:

The members of thetrue LLP have elected not to include a copy of the profit and loss account within the financial statements.

Windrose M-M LLP is a Limited Liability Partnership incorporated in England and Wales. The registered office is 4 Clemson Mews, Epsom, KT17 3AG.

For the financial year ended 31 August 2026 the Limited Liability Partnership was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) relating to small limited liability partnerships.

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to limited liability partnerships) with respect to accounting records and the preparation of accounts.

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 LLPs subject to the small LLPs regime.