Page 31 - Cinnamon Network Annual Report 2019/20

31 Matters on
which we are required to report by exception
We have nothing to report in in respect of the following matters in in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to to report to to you if in in our opinion:
n n n n n n n n the the information
given in in fin the the financial statements is is inconsistent in in any material respect with the trustees’ report or or n n n n n n sufficient accounting records have not been kept or n n n n n n n the financial statements are not fin in agreement with the accounting records or or n n n n n we have not received all the information
and explanations we require for our audit Responsibilities of trustees As explained more fully in in the trustees’ responsibilities statement [set out on
on
page 29] the the trustees are responsible for the the preparation of financial statements which give a a a a a a true and fair view and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or or error In preparing the the financial statements the the trustees are responsible for assessing the charity’s ability to continue as as a a a going concern
disclosing as as applicable matters related to going concern
and using the going concern
basis of accounting unless the the the trustees either intend to liquidate the the the charity or to cease operations or have no realistic alternative but to do so Auditor’s responsibilities for the audit of the financial statements We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act Our objectives are to obtain reasonable assurance about whether the the financial statements as a a a a a a whole are free from material misstatement whether due to to to fraud or or or or error and to to to issue an an auditor’s report that includes our opinion Reasonable assurance is is a a a a a a high level of assurance but is is not a a a a a a guarantee that an an audit conducted in accordance with ISAs (UK) will always detect a a a a a a material misstatement when it exists Misstatements can arise from fraud or or error and are considered material if individually or in in the the aggregate they could reasonably be expected to influence the economic decisions of of users taken on
on
the the basis of of these financial statements A further description of our responsibilities for the the audit of the the financial statements is located on
the the Financial Reporting Council’s website at: www frc org uk/auditorsresponsibilities This description forms part of our auditor’s report Use of our report This report is is made solely to the charity’s trustees as a a a a a a a a a a body in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008 Our audit work has been undertaken so that we we might state state to to to the the charity’s trustees those matters we we are required to to to to state state to to to to them in an an auditor’s report and for no no other purpose To the the the fullest extent permitted by law we do not accept or assume responsibility to anyone other than the the the charity charity and the the the charity’s trustees as as a a a a a a a a body for for for for our audit work for for for for this report or or or or or or or for for for for the opinions we have formed Shaun Brownsmith FCA
For and on
on
behalf of Haines Watts Milton House
Gatehouse Road
Aylesbury
HP19 8EA
Date: 14 December 2020 Cinnamon Network charity no 1156985 Annual Report 1 1 1 April 2019 – 31 March 2020 INDEPENDENT AUDITOR’S REPORT TO TO THE THE TRUSTEES OF THE THE CINNAMON NETWORK