41061 Unite AR22 HI-RES WEB-READY - Flipbook - Page 171
STRATEGIC REPORT
GOVERNANCE
FINANCIAL STATEMENTS
OTHER INFORMATION
INDEPENDENT AUDITOR’S REPORT
To the members of Unite Group PLC
Report on the audit of the financial statements
1. Opinion
In our opinion:
•
the financial statements of The Unite Group PLC (the “Parent Company”) and its subsidiaries (the “Group”) give a
true and fair view of the state of the Group’s and of the Parent Company’s affairs as at 31 December 2022 and of the
Group’s profit for the year then ended;
•
the Group financial statements have been properly prepared in accordance with United Kingdom adopted
international accounting standards;
•
the Parent Company financial statements have been properly prepared in accordance with United Kingdom
Generally Accepted Accounting Practice, including Financial Reporting Standard 101 “Reduced Disclosure
Framework”; and
•
the financial statements have been prepared in accordance with the requirements of the Companies Act 2006.
We have audited the financial statements which comprise:
•
the consolidated income statement;
•
the consolidated statement of comprehensive income;
•
the consolidated and Parent Company balance sheets;
•
the consolidated and Parent Company statements of changes in equity;
•
the consolidated statement of cash flows; and
•
the related sections 1 to 9.
The financial reporting framework that has been applied in the preparation of the Group financial statements is applicable
law and United Kingdom adopted international accounting standards. The financial reporting framework that has been
applied in the preparation of the Parent Company financial statements is applicable law and United Kingdom Accounting
Standards, including FRS 101 “Reduced Disclosure Framework” (United Kingdom Generally Accepted Accounting Practice).
2. 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
financial statements section of our report.
We are independent of the Group and the Parent Company in accordance with the ethical requirements that are relevant
to our audit of the financial statements in the UK, including the Financial Reporting Council’s (the FRC’s) Ethical Standard
as applied to listed public interest entities, and we have fulfilled our other ethical responsibilities in accordance with these
requirements. The non-audit services provided to the Group and Parent Company for the year are disclosed in section 2.6
to the financial statements. We confirm that we have not provided any non-audit services prohibited by the FRC’s Ethical
Standard to the Group or the Parent Company.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
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