King's College Hospital Charity - Annual Report & Accounts 2019-20 - Flipbook - Page 23
Recommended Practice applicable to charities
preparing their financial statements in accordance
with the Financial Reporting Standard applicable in
the UK and Republic of Ireland (FRS 102);
make judgements and estimates that are reasonable
state whether applicable United Kingdom Accounting
Standards have been followed, subject to any
material departures disclosed and explained in the
financial statements; and
prepare the financial statements on the going concern
basis unless it is inappropriate to presume that the
charitable company will continue in operation.
The Trustees are responsible for keeping proper
accounting records that disclose with reasonable
accuracy at any time the financial position of the
charitable company and enable them to ensure that the
financial statements comply with the Companies Act
2006. They are also responsible for safeguarding the
assets of the charitable company and hence for taking
reasonable steps for the prevention and detection of
fraud and other irregularities.
Chair of Trustees
29 September 2020
Each of the Trustees confirms that:
so far as the Trustee is aware, there is no relevant
audit information of which the charitable company’s
auditor is unaware; and
the Trustee has taken all the steps that he/she ought
to have taken as a Trustee in order to make himself/
herself aware of any relevant audit information and
to establish that the charitable company’s auditor is
aware of that information.
This confirmation is given and should be interpreted
in accordance with the provisions of s418 of the
Companies Act 2006.
The Trustees are responsible for the maintenance and
integrity of the corporate and financial information
included on the charitable company’s website.
Legislation in the United Kingdom governing the
preparation and dissemination of financial statements
may differ from legislation in other jurisdictions.
29 September 2020
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