The following reproduces text of the Accountants' Report prepared in respect of the company's annual unaudited financial statements, from which the unaudited financial statements set out on pages 2 to 3 have been extracted.
"In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Novo Indus Limited for the year ended 31 July 2022 set out on pages 3 to 5 from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/gb/en/member/professional-standards/rules-standards/acca-rulebook.html.
Our work has been undertaken solely to prepare for your approval the financial statements of Novo Indus Limited and state those matters that we have agreed to state to the Board of Directors of Novo Indus Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Novo Indus Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Novo Indus Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Novo Indus Limited. You consider that Novo Indus 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 Novo Indus 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:
Novo Indus Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6 Symphony Road, Cheltenham, Gloucestershire, GL51 6GJ.
The directors of the company have taken advantage under section 444 of the Companies Act 2006 to not deliver the directors' report and the profit and loss account within the financial statements.