RWS Annual Report 2022 web - Flipbook - Page 96
Independent Auditor's Report
to the Members of
RWS Holdings plc
OPINION
In our opinion:
•
RWS Holdings plc’s Group financial statements and parent company financial statements (the 'financial statements') give
a true and fair view of the state of the Group’s and of the parent company’s affairs as at 30 September 2022 and of the
Group’s profit for the year then ended;
•
the Group financial statements have been properly prepared in accordance with UK adopted international accounting
standards;
•
the parent company financial statements have been properly prepared in accordance with United Kingdom Generally
Accepted Accounting Practice; and
•
the financial statements have been prepared in accordance with the requirements of the Companies Act 2006.
We have audited the financial statements of RWS Holdings plc (the ‘parent company’) and its subsidiaries (the ‘Group’)
for the year ended 30 September 2022 which comprise:
Group
Parent company
Consolidated statement of financial position as at 30
September 2022
Balance sheet as at 30 September 2022
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 financial statements including a
summary of significant accounting policies
Consolidated statement of cash flows for the year then ended
Related notes 1 to 27 to the financial statements, including a
summary of significant accounting policies
The financial reporting framework that has been applied in the preparation of the Group financial statements is
applicable law and UK adopted international accounting standards. The financial reporting framework that has been
applied in the preparation of the parent company financial 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 financial 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 financial statements in the
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RWS — Annual Report 2022
INDEPENDENT AUDITOR’S REPORT
UK, including the FRC’s Ethical Standard as applied to
listed entities, and we have fulfilled our other ethical
responsibilities in accordance with these requirements.
We believe that the audit evidence we have obtained
is sufficient and appropriate to provide a basis for our
opinion.
