Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Agua Coolers Ltd For The Year Ended 31 December 2016
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Agua Coolers Ltd For The Year Ended 31 December 2016 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 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 director of Agua Coolers Ltd, 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 Agua Coolers Ltd and state those matters that we have agreed to state to the director of Agua Coolers Ltd, 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 Agua Coolers Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Agua Coolers Ltd 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 Agua Coolers Ltd. You consider that Agua Coolers Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Agua Coolers Ltd. 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.