AnnualReportfor2024Final2025 - Flipbook - Page 27
Opinion
We have audited the 昀椀nancial statements of The
Vincent Wildlife Trust (the ‘charitable company’) for
the year ended 31 December 2024 which comprise
the Statement of Financial Activities, the Balance
Sheet, the Statement of Cash Flows and the related
notes, including a summary of signi昀椀cant accounting
policies. 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 昀椀nancial statements:
• give a true and fair view of the state of the
charitable company’s affairs as at 31 December 2023
and of its incoming resources and application of
resources, including its 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
requirements of the Companies Act 2006, Charities
Act 2011, the Charities and Trustee Investment
(Scotland) Act 2005 and regulation 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 Auditors’
responsibilities for the audit of the 昀椀nancial statements
section of our report. We are independent of the
charitable company in accordance with the ethical
requirements that are relevant to our audit of the
昀椀nancial statements in the United Kingdom, including
the Financial Reporting Council’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.
or conditions that, individually or collectively, may cast
signi昀椀cant doubt on the charitable 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.
Other information
The other information comprises the information
included in the Annual Report other than the 昀椀nancial
statements and our Auditors’ Report thereon. The
Trustees are responsible for the other information
contained within the Annual Report.
Our opinion on the 昀椀nancial 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.
Our responsibility is to read the other information and,
in doing so, consider whether the other information is
materially inconsistent with the 昀椀nancial statements
or our knowledge obtained in the course of 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 this gives rise to a material misstatement in
the 昀椀nancial statements themselves. 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.
Opinion on other matters prescribed by the
Companies Act 2006
In our opinion, based on the work undertaken in the
course of the audit:
• the information given in the Trustees’ Report
for the 昀椀nancial year for which the 昀椀nancial
statements are prepared is consistent with the
昀椀nancial statements.
• the Trustees’ Report of the Trustees has been
prepared in accordance with applicable
legal requirements.
Based on the work we have performed, we have not
identi昀椀ed any material uncertainties relating to events
Vincent Wildlife Trust Annual Report and Financial Statements 2024 27
