upReach Annual Report 2023-24 - Report - Page 43
Independent Auditor’s Report To The Trustees
For The Year To 31 July 2024
Other Information
The trustees are responsible for the other information. The other information comprises the
information included in the annual report, other than the 昀椀nancial statements and our auditor’s
report thereon. Our opinion on the 昀椀nancial statements does not cover the other information
and, except to the extent otherwise explicitly stated in our report, we do not express any form
of assurance conclusion thereon.
In connection with our audit of the 昀椀nancial statements, our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent
with the 昀椀nancial statements or our knowledge obtained in the audit or otherwise appears
to be materially misstated. If we identify such material inconsistencies or apparent material
misstatements, we are required to determine whether there is a material misstatement in the
昀椀nancial statements or a material misstatement of the other information. If, based on the work
we have performed, we conclude that there is a material misstatement of this other information,
we are required to report that fact.
We have nothing to report in this regard.
Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
• The information given in the trustees’ report for the 昀椀nancial year for which the 昀椀nancial
statements are prepared is consistent with the 昀椀nancial statements; and
• The trustees’ report have been prepared in accordance with applicable legal requirements.
Matters on Which We are Required to Report by Exception
In the light of the knowledge and understanding of the group and the parent company and its
environment obtained in the course of the audit, we have not identi昀椀ed material misstatements
in the strategic report or the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies
Act 2006 and the Charities Act 2011 requires us to report to you if, in our opinion:
• Adequate accounting records have not been kept by the parent charitable company, or returns
adequate for our audit have not been received from branches not visited by us; or
• The parent company 昀椀nancial statements are not in agreement with the accounting records
and returns; or
• Certain disclosures of trustees’ remuneration speci昀椀ed by law are not made; or
• We have not received all the information and explanations we require for our audit.
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