=== PAGE 1 === Trinity Accountants Limited 1 April 2026 Next generation homes Limited Dear , The purpose of this letter is to confirm and set out the terms of our engagement to perform annual accounting services for Next generation homes Limited and outlines the nature and extent of the services we will provide. Primary Assignment Using information supplied by you, we will use our professional skills to compile annual financial statements and an income tax return for the period ended 31 January 2025. This work will be performed in accordance with technical guidance issued by the Institute of Chartered Accountants in England and Wales. Annual accounts for companies will be prepared in accordance with the [insert relevant legislation and financial reporting standards as required]. If necessary, additional explanations will be added to ensure that a true and fair view is given. Annual accounts for smaller entities may be prepared in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE). Any known departures will be disclosed within the financial statements and referred to in our Accountants report that accompany the financial statements. Other accounts will be prepared in accordance with any applicable legislation. For partnerships, trusts, sole traders and