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CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS |
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ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF |
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A S D RESEARCH & DEVELOPMENT LTD |
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FOR THE YEAR ENDED 31 DECEMBER 2016 |
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In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A S D Research & Development Ltd for the year ended 31 December 2016 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us. |
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As a practising member firm of the Institute of Chartered Accountants of Scotland (ICAS), we are subject to its ethical and other professional requirements which are detailed at www.icas.org/accountspreparationguidance. |
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This report is made solely to the Board of Directors of A S D Research & Development Ltd, 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 A S D Research & Development Ltd and state those matters that we have agreed to state to the Board of Directors of A S D Research & Development Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at www.icas.org/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A S D Research & Development Ltd and its Board of Directors as a body for our work or for this report. |
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It is your duty to ensure that A S D Research & Development 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 loss of A S D Research & Development Ltd. You consider that A S D Research & Development Ltd is exempt from the statutory audit requirement for the year. |
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We have not been instructed to carry out an audit or a review of the accounts of A S D Research & Development 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 statutory accounts. |
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R D Hill Associates |
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Chartered Accountants |
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5 Whinslee Drive Lostock Bolton BL6 4NB |
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26 September 2017 |
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In approving these financial statements as director of the company I hereby confirm the following: |
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For the year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
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Director's responsibilities: |
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1) The members have not required the company to obtain an audit for its accounts for the year in question in accordance with section 476,
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2) The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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These accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
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The accounts were approved by the board of directors on 26 September 2017
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I P R Winter, Director |