upReach Annual Report 2023-24 - Report - Page 42
Independent Auditor’s Report To The Trustees
For The Year To 31 July 2024
Opinion
We have audited the 昀椀nancial statements of upReach Charitable Company (the ‘parent company’)
and its subsidiary (‘the group’) for the year ended 31 July 2024 which comprise Consolidated
Statement of Financial Activities, Group Balance Sheet, Charity Balance Sheet, Consolidated
statement of Cash Flows Statement and notes to the 昀椀nancial statements, including a summary
of signi昀椀cant accounting policies. The 昀椀nancial reporting framework that has been applied in
their preparation is applicable law and United Kingdom Accounting Standards, including Financial
Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of
Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the 昀椀nancial statements:
• Give a true and fair view of the state of the group’s and of the parent charitable company’s
affairs as at 31 July 2024 and of its incoming resources and application of resources for the
year then ended;
• Have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice; and
• Have been prepared in accordance with the requirements of the Companies Act 2006 and
the Charities Act 2011.
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs
(UK)) and applicable law. Our responsibilities under those standards are further described in the
Auditor’s responsibilities for the audit of the 昀椀nancial statements section of our report. We are
independent of the group in accordance with the ethical requirements that are relevant to our
audit of the 昀椀nancial statements in the UK, including the FRC’s Ethical Standard, and we have
ful昀椀lled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is suf昀椀cient and appropriate to provide a basis for our
opinion.
Conclusions Relating to Going Concern
We have nothing to report in respect of the following matters in relation to which the ISAs (UK)
require us to report to you where:
• The trustees’ use of the going concern basis of accounting in the preparation of the 昀椀nancial
statements is not appropriate; or
• The trustees have not disclosed in the 昀椀nancial statements any identi昀椀ed material
uncertainties that may cast signi昀椀cant doubt about the group’s or the parent company’s
ability to continue to adopt the going concern basis of accounting for a period of at least
twelve months from the date when the 昀椀nancial statements are authorised for issue.
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