Annual Report and Financial Statements 2022-2023 - Flipbook - Page 23
Independent auditor’s report to the Trustees of
The Conservation Volunteers
for the year ended 31 March 2023
OPINION
We have audited the financial statements of The
Conservation Volunteers (the ‘charitable company’)
for the year ended 31 March 2023 which comprise
the Statement of Financial Activities, the Balance
Sheet, the Statement of Cash Flows and notes to the
financial statements, including a summary of significant
accounting policies. The financial 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 group’s
and parent charitable company’s affairs as at 31 March
2023, and of its incoming resources and application of
resources, including its income and expenditure, for the
year then ended;
4 havebeenproperlypreparedinaccordancewith
United Kingdom Generally Accepted Accounting
Practice; and
4 havebeenpreparedinaccordancewiththe
requirements of the Companies Act 2006 and the
Charities Trustee Investment (Scotland) Act 2005
and regulations 6 and 8 of the Charities Accounts
(Scotland) Regulations 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 financial statements
section of our report.
We are independent of the group and parent charitable
company in accordance with the ethical requirements
that are relevant to our audit of the financial statements
in the UK, including the FRC’s Ethical Standard, and
we have fulfilled our other ethical responsibilities in
accordance with these requirements. We believe that
the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our opinion.
CONCLUSIONS RELATING TO GOING
CONCERN
In auditing the financial statements, we have concluded
that the Trustees’ use of the going concern basis of
accounting in the preparation of the financial statements
is appropriate. Our evaluation of the Trustees’
assessment of the entity’s ability to continue to adopt
the going concern basis of accounting included critical
reviews of budgets and forecasts provided.
Based on the work we have performed, we have not
identified any material uncertainties relating to events
or conditions that, individually or collectively, may cast
significant doubt on the charitable company’s ability
to continue as a going concern for a period of at least
twelve months from when the financial 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.
OTHER INFORMATION
The Trustees are responsible for the other information.
The other information comprises the information
included in the annual report, other than the financial
statements and our auditor’s report thereon. 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.
In connection with our audit of the financial statements,
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 audit or otherwise
appears to be materially misstated. If we identify
such material inconsistencies or apparent material
misstatements, we are required to determine whether
there is a material misstatement in the financial
statements or a material misstatement of the other
information. 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:
4 theinformationgivenintheTrustees=report
(incorporating the Directors’ report) for the financial
year for which the financial statements are prepared
is consistent with the financial statements; and
4 theTrustees=reportKincorporatingtheDirectors=
report) has been prepared in accordance with
applicable legal requirements.
MATTERS ON WHICH WE ARE REQUIRED TO
REPORT BY EXCEPTION
In the light of our knowledge and understanding of
the group and parent charitable company and its
environment obtained in the course of the audit, we
have not identified material misstatements in the
Directors’ report.
TCV Annual Report and Financial Statements 2022-2323
