QCH Report FINAL V2 - Flipbook - Page 15
Queenscourt Hospice (Registered number 2102320)
Independent Auditors’ Report
Opinion
We have audited the financial statements of Queenscourt Hospice (the ‘parent charitable company’)
and its subsidiaries (the ‘group’) for the year ended 31 March 2024 which comprise the Statement of
Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements,
including a summary of significant accounting policies. The financial reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accounting Standards (United
Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In our opinion the financial statements:
•
give a true and fair view of the state of the group and charitable company's affairs as at 31
March 2024 and of the group’s 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.
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 financial statements section of our report. We are independent of the
group and parent charitable company in accordance with the ethical requirements that are relevant to
our audit of the financial statements in the UK, including the FRC’s Ethical Standard, 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.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis
of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively, may cast significant doubt on the group’s ability to
continue as a going concern for a period of at least twelve months from when the financial 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 Report of the Trustees, other than the
financial statements and our Report of the Independent Auditors thereon. The Trustees are responsible
for the other information contained within the Report of the Trustees. Our opinion on the financial
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.
In connection with our audit of the financial statements, Our responsibility is to read the other information
and, in doing so, consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in 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 financial 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.
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