RWS AR 23 Final Single pages - Flipbook - Page 102
Independent Auditors' Report to the
Members of RWS Holdings plc
OPINION
In our opinion:
•
RWS Holdings plc’s group 昀椀nancial statements and parent company 昀椀nancial statements (the “昀椀nancial statements”)
give a true and fair view of the state of the group’s and of the parent company’s a昀昀airs as at 30 September 2023 and of
the group’s loss for the year then ended;
•
the group 昀椀nancial statements have been properly prepared in accordance with UK adopted international accounting
standards;
•
the parent company 昀椀nancial statements have been properly prepared in accordance with United Kingdom Generally
Accepted Accounting Practice; and
•
the 昀椀nancial statements have been prepared in accordance with the requirements of the Companies Act 2006.
We have audited the 昀椀nancial statements of RWS Holdings plc (the ‘parent company’) and its subsidiaries (the ‘group’)
for the year ended 30 September 2023 which comprise:
Group
Parent company
Consolidated statement of 昀椀nancial position as at 30
September 2023
Balance sheet as at 30 September 2023
Consolidated statement of comprehensive income for the year
then ended
Statement of changes in equity for the year then ended
Consolidated statement of changes in equity for the year
then ended
Related notes 1 to 13 to the 昀椀nancial statements including
a summary of signi昀椀cant accounting policies
Consolidated statement of cash 昀氀ows for the year then ended
Related notes 1 to 27 to the 昀椀nancial statements, including a
summary of signi昀椀cant accounting policies
The 昀椀nancial reporting framework that has been applied in the preparation of the group 昀椀nancial statements is
applicable law and UK adopted international accounting standards. The 昀椀nancial reporting framework that has been
applied in the preparation of the parent company 昀椀nancial statements is applicable law and United Kingdom Accounting
Standards, including FRS 101 “Reduced Disclosure Framework” (United Kingdom Generally Accepted Accounting
Practice).
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 昀椀nancial statements section of our report.
We are independent of the group and parent company
in accordance with the ethical requirements that are
relevant to our audit of the 昀椀nancial statements in the
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RWS Holdings plc — Annual Report 2023 FINANCIAL STATEMENTS
UK, including the FRC’s Ethical Standard as applied to
listed entities, 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 su昀케cient and appropriate to provide a basis for our
opinion.
