Page 43 - Annual Review 2015-2016

43

Independent Auditor’s Report to the

Members of Group LLP FINANCIAL REVIEW

We have audited the financial statements of law and United Kingdom Accounting Limited Liability Partnership’s Members those
DWF LLP for the year ended 30 April 2016 Standards (United Kingdom Generally matters we are required to state to them in
which comprise the Group Profit and Loss Accepted Accounting Practice), including an auditor’s report and for no other purpose.
Account, Group Statement of Comprehensive FRS 102 ‘The Financial Reporting Standard To the fullest extent permitted by law, we do
Income, the Group and Parent LLP Statement applicable in the UK and Republic of Ireland.’ not accept or assume responsibility to anyone
of Changes in Members Interest, the Group and other than the Limited Liability Partnership
Parent LLP Balance Sheets, the Group Cash This report is made solely to the Limited and the Limited Liability Partnership Members
Flow Statements and the related notes 1 to 21. Liability Partnership’s Members, as a body, as a body, for our audit work, for this report,
in accordance with Chapter 3 of Part 16 of or for the opinions we have formed.
The financial reporting framework that has the Companies Act 2006. Our audit work has
been applied in their preparation is applicable been undertaken so that we might state to the

Respective responsibilities of audited financial statements and to identify Matters on which we are required to
Members and auditor any information that is apparently materially report by exception
incorrect based on, or materially inconsistent
As explained more fully in the Members’ We have nothing to report in respect of the
with, the knowledge acquired by us in the
Responsibilities Statement, the Members are following matters where the Companies Act
course of performing the audit. If we become
responsible for the preparation of the financial 2006 requires us to report to you if, in our
aware of any apparent material misstatements
statements and for being satisfied that they opinion:
or inconsistencies we consider the implications
give a true and fair view. Our responsibility is to
for our report.
audit and express an opinion on the financial • adequate accounting records have not been
statements in accordance with applicable law kept, or returns adequate for our audit have
Opinion on financial statements
and International Standards on Auditing (UK not been received from branches not visited
and Ireland). Those standards require us to In our opinion the financial statements: by us; or
comply with the Auditing Practices Board’s
• give a true and fair view of the state of the
Ethical Standards for Auditors. • the financial statements are not in agreement
group and Limited Liability Partnership’s
affairs as at 30 April 2016 and of the group with the accounting records and returns; or
Scope of the audit of the financial profit for the year then ended;
statements • we have not received all the information and
• have been properly prepared in
explanations we require for our audit.
accordance with United Kingdom
An audit involves obtaining evidence about
Generally Accepted Accounting
the amounts and disclosures in the financial
Practice; and
statements sufficient to give reasonable
assurance that the financial statements are free • have been prepared in accordance with
from material misstatement, whether caused by the requirements of the Companies
Act 2006 as applied to Limited Liability
fraud or error. This includes an assessment of:
Partnerships.
whether the accounting policies are appropriate
to the group and the Limited Liability Heather J Cosby BSc ACA
Partnership’s circumstances and have been Opinion on other matters prescribed (Senior Statutory Auditor)
consistently applied and adequately disclosed; for and on behalf of Deloitte LLP
by the Companies Act 2006
the reasonableness of significant accounting
estimates made by the Members; and the In our opinion the information given in the Chartered Accountants and Statutory Auditor
overall presentation of the financial statements. Members’ Report for the financial year for
which the financial statements are prepared
Manchester, United Kingdom
In addition, we read all the financial and is consistent with the information in the 27 October 2016
non-financial information in the annual report financial statements.
to identify material inconsistencies with the