Responsibilities for the financial statements and the audit
Other required reporting
Other matter
Independent auditors ’ report to the members of Keepmoat Limited - Company
Keepmoat . com 68 are required to report that fact . We have nothing to report based on these responsibilities .
With respect to the Strategic Report and Directors ’ Report , we also considered whether the disclosures required by the UK Companies Act 2006 have been included .
Based on the responsibilities described above and our work undertaken in the course of the audit , ISAs ( UK ) require us also to report certain opinions and matters as described below .
Strategic Report and Directors ’ Report
In our opinion , based on the work undertaken in the course of the audit , the information given in the Strategic Report and Directors ’ Report for the year ended 31 March 2018 is consistent with the financial statements and has been prepared in accordance with applicable legal requirements .
In light of the knowledge and understanding of the Company and its environment obtained in the course of the audit , we did not identify any material misstatements in the Strategic Report and Directors ’ Report .
Responsibilities for the financial statements and the audit
Responsibilities of the directors for the financial statements
As explained more fully in the Directors ’ Report , the directors are responsible for the preparation of the financial statements in accordance with the applicable framework and for being satisfied that they give a true and fair view . The directors are also responsible for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement , whether due to fraud or error .
In preparing the financial statements , the directors are responsible for assessing the Company ’ s ability to continue as a going concern , disclosing as applicable , matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations , or have no realistic alternative but to do so .
Auditors ’ responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement , whether due to fraud or error , and to issue an auditors ’ report that includes our opinion . Reasonable assurance is a high level of assurance , but is not a guarantee that an audit conducted in accordance with ISAs ( UK ) will always detect a material misstatement when it exists . Misstatements can arise from fraud or error and are considered material if , individually or in the aggregate , they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements .
A further description of our responsibilities for the audit of the financial statements is located on the FRC ’ s website at : www . frc . org . uk / auditorsresponsibilities . This description forms part of our auditors ’ report .
Use of this report
This report , including the opinions , has been prepared for and only for the Company ’ s members as a body in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and for no other purpose . We do not , in giving these opinions , accept or assume responsibility for any other purpose or to any other person to whom this report is shown or into whose hands it may come save where expressly agreed by our prior consent in writing .
Other required reporting
Companies Act 2006 exception reporting
Under the Companies Act 2006 we are required to report to you if , in our opinion :
we have not received all the information and explanations we require for our audit ; or
adequate accounting records have not been kept by the Company , or returns adequate for our audit have not been received from branches not visited by us ; or
certain disclosures of directors ’ remuneration specified by law are not made ; or
the financial statements are not in agreement with the accounting records and returns .
We have no exceptions to report arising from this responsibility .
Other matter
We have reported separately on the Group financial statements of Keepmoat Limited for the year ended 31 March 2018 .
Andy Ward ( Senior Statutory Auditor ) for and on behalf of PricewaterhouseCoopers LLP Chartered Accountants and Statutory Auditors Leeds 16 July 2018