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Bloodwise 48 INDEPENDENT AUDITOR’S REPORT Independent Auditor’s Report to the Trustees and Members of Bloodwise for the year ended 31 March 2015 We have audited the financial statements of Bloodwise for the year ended 31 March 2015 which comprise the Group Statement of Financial Activities, the Group and charitable company’s Balance Sheets, the Group Cash Flow Statement and the related notes 1 to 16. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charity’s Trustees, as a body, in accordance with section 44(1) (c) of the Charities and Trustee Investment (Scotland) Act 2005 and regulation 10 of the Charities Accounts (Scotland) Regulations 2006 (as amended). Our audit work has been undertaken so that we might state to the charitable company’s members and the Trustees 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 charitable company, the charitable company’s members as a body and the charitable company’s Trustees as a body, for our audit work, for this report, or for the opinions we have formed. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND AUDITOR As explained more fully in the Statement of Trustees Responsibilities, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. We have been appointed as auditor under section 44(1) (c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with regulations made under those Acts. Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board’s (APB’s) Ethical Standards for Auditors. SCOPE OF THE AUDIT OF THE FINANCIAL STATEMENTS An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or error. This includes an assessment of: whether the accounting policies are appropriate to the group’s and the parent charitable company’s circumstances and have been consistently applied and adequately disclosed; the reasonableness of significant accounting estimates made by the Trustees; and the overall presentation of the financial statements. In addition, we read all the financial and non-financial information in the Annual Report to identify material inconsistencies with the audited financial statements and to identify any information that is apparently materially incorrect based on, or materially inconsistent with, the knowledge acquired by us in the course of performing the audit. If we become aware of any apparent material misstatements or inconsistencies we consider the implications for our report. OPINION ON FINANCIAL STATEMENTS In our opinion the financial statements: › give a true and fair view of the state of the group’s and the parent charitable company’s affairs as at 31 March 2015 and of the group’s and the parent charitable company’s incoming resources and application of resources, including the group’s and the parent’s income and expenditure, for the year then ended; › have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and › have been prepared in accordance with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended). Bloodwise trading as Leukaemia & Lymphoma Research Company limited by guarantee 738089 Registered charity 216032 (England & Wales) SC037529 (Scotland)
Bloodwise 49 INDEPENDENT AUDITOR’S REPORT Independent Auditor’s Report to the Trustees and Members of Bloodwise for the year ended 31 March 2015 (continued) OPINION ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006 In our opinion the information given in the Strategic Report and the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements. MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion: › The parent charitable company has not kept proper and adequate accounting records or returns adequate for our audit have not been received from branches not visited by us; or › The parent charitable company’s financial statements are not in agreement with the accounting records or returns; or › Certain disclosures of Trustees’ remuneration specified by law are not made; or › We have not received all the information and explanations we require for our audit. Reza Motazedi fca (Senior statutory auditor) for and on behalf of Deloitte LLP Chartered Accountants and Statutory Auditor, London, United Kingdom Deloitte LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006 and consequently to act as the auditor of a registered charity. 23 June 2015 Bloodwise trading as Leukaemia & Lymphoma Research Company limited by guarantee 738089 Registered charity 216032 (England & Wales) SC037529 (Scotland)
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