In order to assist you to fulfil your duties under Companies Act 2006 we have prepared, for your approval, the accounts of Aura Build Limited for the year ended 31.12.15 which comprise the Profit & Loss Account, Balance Sheet and related notes from the company's accounting records and from information and explanations provided to 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 icaew.com/membershandbook.
This report is made solely to the board of directors of Aura Build Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Aura Build Limited and state those matters that we have agreed to state to the board of directors of Aura Build Limited, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aura Build Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Aura Build 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 of Aura Build Limited. You consider thatAura Build 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 accounts of Aura Build 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 accounts.