INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF
THE LEAGUE OF REMEMBRANCE
We have audited the financial statements of The League of Remembrance for the year ended 31 August 2014 which comprise
the Statement of Financial Activities, the Statement of Total Recongnised Gains and Losses, the Balance Sheet and the related
notes.
Thefinancial reporting framework that has been applied in their presentation is applicable law and the Financial Reporting
Standard for Smaller Entities (Effective April 2008) (United Kingdom Generally Accepted Accounting Practice applicable to smaller
entities).
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act
2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to
state to them in an auditors' 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 company and the company's members as a body, for our audit work, for this
report, or for the opinions we have formed.
Respective Responsibilities of directors and the auditors
As explained more fully in the Trustees' Responsibilities Statement set out on page 4 the trustees (who are also the directors of
the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for
being satisfied that they give a true and fair view.
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 Auditing Practices Board's
(APB's) Ethical Standards for Auditors.
Scope of the audit of the financial statements
An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to give reasonable
assurance that the financial statements are free from material misstatement, whether caused by fraud or error. This includes an
assessment of: whether the accounting policies are appropriate to the charitable company's circumstances and have been
consistently applied and adequately disclosed; the reasonableness of significant accounting estimates made by the trustees; and
the overall presentation of the financial statements. In addition, we read all the financial and non-financial information in the
chairman's and trustees' report to identify material inconsistencies with the audited financial statements. If we become aware of
any apparent material misstatements or inconsistencies we consider the implications for our report.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in
our opinion:
adequate accounting records have not been kept or returns adequate for our audit have not been received from branches
not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees' remuneration specified by law are not made; or
the trustees were not entitled to prepare thefinancial statements in accordance with the small companies regime and take
advantage of the small companies exemption in preparing the directors' report.
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