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Directors confirm collective responsibility under the Companies Act 2006, approval of accounts, access to accounting records and supporting documentation, and compliance with FRS 105. 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We acknowledge, as directors, our collective responsibility under the Companies Act 2006 for presenting accounts, which give a true and fair view and confirm that we have approved the accounts for the [year/period] ended [date] . We also acknowledge our responsibility for making accurate representations to you. All the accounting records have been made available to you for the purpose of your assignment and all the transactions undertaken by the company have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management and shareholders' meetings, have been made available to you.  \n2. We confirm that the company is entitled to prepare accounts under the micro-entity regime.  \n3. We confirm that the accounting policies and estimation techniques adopted for the preparation of the accounts are the most appropriate to the circumstances in which the company operates and comply with the requirements of FRS 105 ‘The Financial Reporting Standard Applicable to the Micro-Entity Regime’.  \n4. Other than those disclosed in the accounts we confirm there are no further transactions or arrangements requiring disclosure in the following areas:  \n• contingent assets;  \n• unprovided provisions;  \n• pension commitments;  \n• capital commitments;  \n• other financial commitments, including obligations under operating leases.  \n5. Other than those disclosed in the accounts we confirm there are no further  \ntransactions or arrangements requiring disclosure in the following areas:  \n• advanced and credits granted by the company to directors;  \n• guarantees of any kind entered into by the company to or on behalf of its directors.  \n6. We acknowledge our responsibility for the design and implementation of internal controls to prevent and detect errors or fraud. We are unaware of any irregularities, including fraud and suspected fraud, involving management, employees or others who have significant roles in internal control, or those employed by the company where the fraud could have a material effect on the accounts.  \n7. We are unaware of any breaches or possible breaches of statute, regulations, contracts, agreements or the company's memorandum and articles of association which might result in the company suffering significant penalties or other loss.  \n8. The accounts have been prepared on the going concern basis as we believe that adequate cash resources will be available to cover the company’s requirements for working capital and capital expenditure for at least the next twelve months. We are not aware of any other factors which could put into jeopardy the company’s going concern status during or beyond this period.  \n9. There have been no events since the reporting date which necessitate revision of the figures included in the accounts. Should further material events occur or be discovered which may necessitate revision of the figures included in the accounts, we will advise you accordingly.  \n10. We confirm that after the accountant’s report has been signed, we will circulate a copy of our accounts to every member of the company, every holder of the company’s debentures and every other person entitled to receive notice of general meetings, as required by section 423, Companies Act 2006.  \n11. We confirm that as the company meets the criteria for audi","cbCaivhGIUUBQq5Z","https://ap.wps.com/l/cbCaivhGIUUBQq5Z","pdf",135504,"English","# Letter of Representation\n## Director responsibilities and access to records\n## Micro-entity entitlement and FRS 105 compliance\n## Disclosure confirmations and internal controls\n## Going concern, post-reporting events, and audit exemption","[{\"question\":\"What does the Letter of Representation confirm for the [year/period] ended [date]?\",\"answer\":\"It confirms directors’ representations related to approval of the accounts, compliance with relevant financial reporting requirements, disclosure of information, and responsibilities for internal controls and going concern.\"},{\"question\":\"Does this template cover micro-entity accounting under FRS 105?\",\"answer\":\"Yes. It states that the company is entitled to prepare accounts under the micro-entity regime and that the accounting policies and estimation techniques comply with FRS 105.\"},{\"question\":\"What assurances does the letter provide about audit exemption and internal controls?\",\"answer\":\"It confirms directors’ intention to take advantage of audit exemption where criteria are met and acknowledges responsibility for designing and implementing internal controls to prevent and detect errors or fraud.\"}]","LETTER OF REPRESENTATION FOR THE [YEAR/PERIOD] ENDED [DATE] - Micro-Company Multiple Directors - Appendix 10 | PDF",1789496717]