Opinion
Basis for opinion
Conclusions relating to going concern
Reporting on other information
Independent auditors ’ report to the members of Keepmoat Limited - Company
Keepmoat . com 67
Report on the audit of the company financial statements
Opinion
In our opinion , Keepmoat Limited ’ s company financial statements ( the “ financial statements ”):
give a true and fair view of the state of the Company ’ s affairs as at 31 March 2018 ;
have been properly prepared in accordance with International Financial Reporting Standards ( IFRSs ) as adopted by the European Union and as applied in accordance with the provisions of the Companies Act 2006 ; and
have been prepared in accordance with the requirements of the Companies Act 2006 .
We have audited the financial statements , included within the Annual Report and Financial Statements ( the “ Annual Report ”), which comprise : the Company balance sheet as at 31 March 2018 , the Company statement of changes in equity for the year then ended ; the principal company accounting policies ; and the notes to the company financial statements .
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing ( UK ) (“ ISAs ( UK )”) and applicable law . Our responsibilities under ISAs ( UK ) are further described in the Auditors ’ responsibilities for the audit of the financial statements section of our report . We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion .
Independence
We remained independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK , which includes the FRC ’ s Ethical Standard , and we have fulfilled our other ethical responsibilities in accordance with these requirements .
Conclusions relating to going concern
We have nothing to report in respect of the following matters in relation to which ISAs ( UK ) require us to report to you when :
the directors ’ use of the going concern basis of accounting in the preparation of the financial statements is not appropriate ; or
the directors have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the Company ’ s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue .
However , because not all future events or conditions can be predicted , this statement is not a guarantee as to the Company ’ s ability to continue as a going concern .
Reporting on other information
The other information comprises all of the information in the Annual Report other than the financial statements and our auditors ’ report thereon . The directors are responsible for the other information . Our opinion on the financial statements does not cover the other information and , accordingly , we do not express an audit opinion or , except to the extent otherwise explicitly stated in this report , any form of assurance 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 an apparent material inconsistency or material misstatement , we are required to perform procedures to conclude whether there is a material misstatement of the financial statements or a material misstatement of the other information . If , based on the work we have performed , we conclude that there is a material misstatement of this other information , we