Page 24 - Broadland Housing Financial Report 78pp A4

Accepted Accounting Practice (United Kingdom Accounting Disclosure of information to auditors
Standards and applicable law).
All of the current Board members have taken all the steps that
In preparing these financial statements, the Board is they ought to have taken to make themselves aware of any
required to: information needed by the Association’s auditors for the
purposes of their audit and to establish that the auditors are
• s elect suitable accounting policies and then apply aware of that information.
them consistently
The directors are not aware of any relevant audit information
• m ake judgements and accounting estimates that are of which the auditors are unaware.
reasonable and prudent
• s tate whether applicable UK Accounting Standards and External auditors
the Statement of Recommended Practice (SORP): RSM UK Audit LLP have expressed their willingness to
Accounting by registered social housing providers 2018 continue in office and a r esolution to re-appoint them will be
have been followed, subject to any material departures proposed at the Annual General Meeting.
disclosed and explained in the financial statements
• p repare the financial statements on the going concern By order of the Board
basis unless it is inappropriate to presume that the group
and association will continue in business.
The Board is responsible for keeping proper accounting
records which disclose with reasonable accuracy at any time
the financial position of the Group and the Association and
enable it to ensure that the financial statements comply with
the Co-operative and Community Benefit Societies Act 2014, Chris Ewbank Chair
the Co-operative and Community Benefit Societies (Group 15 September 2020
Accounts) Regulations 1969, the Housing and Regeneration
Act 2008 and the Accounting Direction for Private Registered
Providers of Social Housing 2019. It is also responsible for
maintaining an adequate system of control and safeguarding
the assets of the Group and Association and for taking
reasonable steps for the prevention and detection of fraud
and other irregularities.

The Board is also responsible for ensuring that the
Report of the Board of Directors is prepared in accordance
with the SORP A ccounting by registered social housing
:
providers 2018.
Financial statements are published on the Group and
Association’s website in accordance with legislation in the
United Kingdom governing the preparation and dissemination
of financial statements, which may vary from legislation in
other jurisdictions. The maintenance and integrity of the
Group and Association’s website is the responsibility of the
Board. The Board’s responsibility also extends to the ongoing
integrity of the financial statements contained therein.

24 Broadland Housing Group | Financial Report and Accounts 2020

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