upReach Annual Report 2023-24 - Report - Page 45
Independent Auditor’s Report To The Trustees
For The Year To 31 July 2024
• Testing of journals and evaluating whether there was evidence of bias by management that
represented a risk of material misstatement due to fraud.
There are inherent limitations in the audit procedures described above and the further removed
noncompliance with laws and regulations is from the events and transactions re昀氀ected in the
昀椀nancial statements, the less likely we would become aware of it. Also, the risk of not detecting
a material misstatement due to fraud is higher than the risk of not detecting one resulting
from error, as fraud may involve deliberate concealment by, for example, forgery or intentional
misrepresentations, or through collusion.
A further description of our responsibilities for the audit of the 昀椀nancial statements is located
on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities.
This description forms part of our auditor’s report.
We communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit and signi昀椀cant audit 昀椀ndings, including any signi昀椀cant
de昀椀ciencies in internal control that we identify during our audit.
Use of Our Report
This report is made solely to the company’s members, as a body, in accordance with Chapter 3
of Part 16 of the Companies Act 2006 and to the charitable company’s trustees, as a body, in
accordance with Part 4of the Charities (Accounts and Reports) Regulations 2008. Our audit work
has been undertaken so that we might state to the company’s members those matters we are
required to state to them in an auditor’s report and for no other purpose. To the fullest extent
permitted by law, we do not accept or assume responsibility to anyone other than the company
and the company’s members as a body, for our audit work, for this report, or for the opinions we
have formed.
David Allum (Senior Statutory Auditor)
For and on behalf of UHY Hacker Young, Statutory Auditor
14 Park Row
Nottingham
NG1 6GR
15/04/2025
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