St Elizabeths Centre Annual Report End Dec 2022 FINAL - Flipbook - Page 35
Independent auditor’s report to the members of
St Elizabeth’s Centre
Opinion
We have audited the 昀椀nancial statements of St Elizabeth’s Centre for
the year ended 31 December 2022 which comprise the statement of
昀椀nancial activities, the company balance sheets, the statement of cash
昀氀ows, the principal accounting policies and the notes to the 昀椀nancial
statements. 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 financial statements:
•
give a true and fair view of the state of the company’s affairs as at
31 December 2022 and of its income and expenditure for the period
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.
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 charity 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
In auditing the 昀椀nancial statements, we have concluded that the trustees’
use of the going concern basis of accounting in the preparation of the
昀椀nancial statements is appropriate.
Based on the work we have performed, we have not identi昀椀ed any
material uncertainties relating to events or conditions that, individually
or collectively, may cast signi昀椀cant doubt on the company’s ability to
continue as a going concern for a period of at least twelve months from
when the 昀椀nancial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect
to going concern are described in the relevant sections of this report.
33