TRUSTEES' REPORT AND ACCOUNTS 2014
18
INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF
THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
Independent auditors' report
to the trustees of the RSPCA
We have audited the financial statements of The Royal Society
for the Prevention of Cruelty to Animals for the year ended
31 December 2014 which comprise the Group Statement of
Financial Activities, the Group Balance Sheet, the Group Cash
Flow Statement and the related notes. 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).
This report is made solely to the charity's trustees, as a body, in
accordance with the Charities Act 2011. Our audit work has been
undertaken so that we might state to the charity's trustees those
matters we are required to state to them in an auditor's report
and for no other purpose. To the fullest extent permitted by
law, we do not accept or assume responsibility to anyone other
than the charity and the charity's trustees as a body, for our audit
work, for this report, or for the opinions we have formed.
Respective responsibilities of trustees and auditors
As explained more fully in the Statement of Trustees'
Responsibilities, the trustees are responsible for the preparation
of the financial statements and for being satisfied that they give a
true and fair view.
We have been appointed as auditors under section 144 of
the Charities Act 2011 and report in accordance with regulations
made under section 154 of that Act. Our responsibility is to audit
and express an opinion on the financial statements in accordance
with applicable law and International Standards on Auditing
(UK and Ireland). Those standards require us to comply with the
Financial Reporting Council's (FRC's) Ethical Standards
for Auditors.
Scope of the audit of the financial statements
A description of the scope of an audit of financial statements
is provided on the FRC's website at www.frc.org.uk/apb/scope/
private.cfm.
Opinion on financial statements
In our opinion the Group financial statements:
l give a true and fair view of the state of the Group's and the
parent charity's affairs as at 31 December 2014, and of the
Group's incoming resources and application of resources for
the year then ended;
l have been properly prepared in accordance with United
Kingdom Generally Accepted Accounting Practice; and have
been prepared in accordance with the requirements of the
Charities Act 2011 and The RSPCA Rules.
Matters on which we are required to report
by exception
We have nothing to report in respect of the following matters
where the Charities Act 2011 requires us to report to you if, in
our opinion:
l the information given in the Trustees' Annual Report is
inconsistent in any material respect with the financial
statements; or
l sufficient accounting records have not been kept; or
l the parent charity financial statements are not in agreement
with the accounting records and returns; or
l we have not received all the information and explanations
we require for our audit.
BDO LLP, Statutory Auditor
Gatwick, United Kingdom
29 APRIL 2015
BDO LLP is eligible to act as an auditor in terms of section
1212 of the Companies Act 2006.
BDO LLP is a limited liability partnership registered in England
and Wales (with registered number OC305127).