Non-Audit Accounts Assignment for an Incorporated Company

Schedule of Services

This schedule should be read in conjunction with the engagement letter and the standard terms
and conditions.

Our service to you

You have engaged us to prepare the accounts (financial statements) on your behalf for your
approval based on the accounting records, the information and explanations that you give us
and in accordance with FRS 102 or FRS 105 and generally accepted accounting standards from
the books, accounting records and other information and explanations provided to us by you
and / or by others on your behalf.

We will complete the writing up of your books and records in so far as they are incomplete when
presented to us. These will be from the accounting information and records you supply.

You have engaged us to prepare a non-statutory report as detailed below that will be attached
to the accounts.

We will not be carrying out any audit work as part of this assignment and accordingly will not
verify the assets and liabilities of the company, nor the items of expenditure and income. To
carry out an audit would entail additional work to comply with International Standards on
Auditing so that we could report on the truth and fairness of the financial statements. We would
also like to emphasise that we cannot undertake to discover any shortcomings in your systems
or irregularities on the part of your employees.

If an audit of the accounts is required, you will need to notify us in writing. Should our work
indicate that the company is not entitled to exemption from an audit of the accounts, we will
inform you. If we decide to undertake an audit assignment at your request, a separate
engagement letter will be required.

We will attach to the accounts a report developed by the Consultative Committee of
Accountancy Bodies (CCAB), which explains what work has been done by us, the professional
requirements we fulfil and the standard to which the work has been carried out. You can obtain
further information from the Association of Chartered Certified Accountants about:

1. The technical guidance for the work.
2. The related ethical and other professional requirements.

To ensure that anyone reading the accounts is aware that we have not carried out an audit, we
will attach to the accounts a report stating this fact.

The intended users of the report are the directors. The report will be addressed to the directors.

Once we have issued the report, we have no further direct responsibility in relation to the
accounts for that financial year. However, we expect that you will inform us of any material
event occurring between the date of our report and that of the annual general meeting that may
affect the accounts.

Our responsibility to you

We have set out the agreed scope and objectives of your instructions within the letter of
engagement. Any subsequent changes will be discussed with you and, where appropriate, a
new letter of engagement will be agreed. We shall proceed on the basis of the instructions we
have received from you and will rely on you to tell us as soon as possible if anything occurs
which renders any information previously given to us as incorrect or inaccurate. We shall not be
responsible for any failure to advise or comment on any matter that falls outside the specific
scope of your instructions. We cannot accept any responsibility for any event, loss or situation
unless it is one against which it is the expressed purpose of these instructions to provide
protection.

Your responsibility to us

The advice that we give can only be as good as the information on which it is based. In so far as
that information is provided by you, or by third parties with your permission, your responsibility
arises as soon as possible if any circumstances or facts alter, as any alteration may have a
significant impact on the advice given. If the circumstances change, therefore, or your needs
alter, advise us of the alteration as soon as possible in writing.

Statutory responsibilities

As directors of the company, you are required by statute to prepare accounts for each financial
year, which give a true and fair view of the state of affairs of the company and of its profit or loss
for that period.

You must not approve the accounts unless you are satisfied that they give a true and fair view of
the assets, liabilities, financial position and profit or loss of the company.

In preparing those accounts you must:

1. Select suitable accounting policies and then apply them consistently.
2. Make judgements and estimates that are reasonable and prudent.
3. Prepare the accounts on the going concern basis unless it is not appropriate to presume
   that the company will continue in business.

It is your responsibility to keep proper accounting records that disclose with reasonable
accuracy at any particular time the financial position of the company. It is also your
responsibility to safeguard the assets of the company and to take reasonable steps for the
prevention of and detection of fraud and other irregularities with an appropriate system of
internal controls.

You are responsible for determining whether, in respect of the year concerned, the company
meets the conditions for exemption from an audit set out in section 477, 479A or 480 of the
Companies Act 2006, and for determining whether, in respect of the year, the exemption is not
available for any of the reasons set out in section 478 of the Companies Act 2006.

You are also responsible for making available to us, as and when required, all the company’s
accounting records and all other relevant records and related information, including minutes of
management and shareholders’ meetings.

You will also be responsible for:

1. Maintaining records of all receipts and payments of cash
2. Maintaining records of invoices issued and received
3. Reconciling balances with the bank statements
4. Preparing details of the following at the year-end where applicable: stocks and work in
   progress; fixed assets; amounts owing to suppliers; amounts owing by customers; and
   accruals and prepayments

Our work will not be an audit of the accounts in accordance with International Standards on
Auditing. Accordingly, we shall not seek any independent evidence to support the entries in the
accounting records, or to prove the existence, ownership or valuation of assets or
completeness of income, liabilities or disclosure in the accounts. Nor shall we assess the
reasonableness of any estimates or judgements made in the preparation of the accounts.
Consequently, our work will not provide any assurance that the accounting records are free
from material misstatement, irregularities or error.

As part of our normal procedures we may request you to provide written confirmation of any
oral information and explanations given to us during the course of our work.

We have a professional duty to compile accounts that conform with generally accepted
accounting principles. The accounts of a limited company are required to comply with the
disclosure requirements of the Companies Act 2006 and applicable accounting standards.
Where we identify that the accounts do not conform to accepted accounting principles or
standards, we will inform you and suggest amendments be put through the accounts before
being published. We have a professional responsibility not to allow our name to be associated
with accounts that may be misleading. In extreme cases, where this matter cannot be resolved,
we will withdraw from the engagement and notify you in writing of the reasons.

Should you instruct us to carry out any alternative report, it will be necessary for us to issue a
separate letter of engagement.

Limitation of liability

Our services as detailed above are subject to the limitations on our liability set out in the
engagement letter and in paragraph 20 of our standard terms and conditions of business. These
are important provisions, which you should read and consider carefully.

There are no third parties that we have agreed should be entitled to rely on the work done
pursuant to this engagement letter.

Other services

You may request that we provide other services from time to time. If the other services do not
fall within the scope of the engagement detailed above, we will issue a separate letter of
engagement and scope of work to be performed accordingly.

Because rules and regulations frequently change, you must ask us to confirm any advice
already given if a transaction is delayed or a similar transaction is to be undertaken.

November 2025

TN6 Ltd