AnnualReportfor20251SeptCOMP2026 - 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 2025 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 2025 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.
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 has been prepared in accordance
•
with applicable legal requirements.
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.
Based on the work we have performed, we have not
identi昀椀ed any material uncertainties relating to events
or conditions that, individually or collectively, may cast
signi昀椀cant doubt on the charitable company’s ability
Vincent Wildlife Trust Annual Report and Financial Statements 2025 27
