Scotcash Annual Report 2021-22 - Report - Page 23
Other information
The other information comprises the information included
in the Report and Financial Statements other than the
financial statements and our auditor’s report thereon.
The directors are responsible for the other information
contained within the Report and Financial Statements.
Our opinion on the financial 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. Our responsibility is
to read the other information and, in doing so, consider
whether the other information is materially inconsistent
with the financial statements or our knowledge obtained
in the course of 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 this gives rise
to a material misstatement in the financial statements
themselves. 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 Directors’ report prepared
for the purposes of company law, for the financial year
for which the financial statements are prepared is
consistent with the financial statements; and
⊲ the Directors’ report has 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
company and its environment obtained in the course of
the audit, we have not identified material misstatements in
the Directors’ Report.
⊲ certain disclosures of directors’ remuneration
specified by law are not made; or
We have nothing to report in respect of the following
matters in relation to which the Companies Act 2006
requires us to report to you if, in our opinion:
⊲ the directors were not entitled to prepare the financial
statements in accordance with the small companies’
regime and take advantage of the small companies’
exemptions in preparing the directors’ report and from
the requirement to prepare a strategic report.
⊲ adequate accounting records have not been kept,
or returns adequate for our audit have not been
received from branches not visited by us; or
⊲ we have not received all the information and
explanations we require for our audit; or
⊲ the financial statements are not in agreement with the
accounting records and returns; or
2021-22 ANNUAL REPORT & FINANCIAL STATEMENTS
Page 23