Unilever 2005 Annual Report Download - page 174

Independent auditors’ report to the shareholders of
Unilever PLC on the parent company accounts
We have audited the parent company accounts of Unilever PLC
for the year ended 31 December 2005 which comprise the
balance sheet and the related notes set out on pages 175 to 177.
These parent company accounts have been prepared under the
accounting policies set out therein. We have also audited the
information that is described as having been audited in the Report
of the Remuneration Committee.
We have reported separately on the consolidated accounts of the
Unilever Group for the year ended 31 December 2005.
Respective responsibilities of Directors and auditors
As described on page 74 the Directors’ responsibilities for
preparing the parent company accounts in accordance with
applicable United Kingdom law and United Kingdom accounting
standards are set out in the Statement of Directors’
Responsibilities. The Directors are also responsible for preparing
the Annual Report, including the Report of the Remuneration
Committee.
Our responsibility is to audit the parent company accounts and
the information that is described as having been audited in the
Report of the Remuneration Committee in accordance with
relevant legal and regulatory requirements and International
Standards on Auditing (UK and Ireland). This report, including the
opinion, has been prepared for and only for the shareholders of
Unilever PLC as a body in accordance with Section 235 of the
Companies Act 1985 and for no other purpose. We do not, in
giving this opinion, 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.
We report to you our opinion as to whether the parent company
accounts give a true and fair view and whether the parent
company accounts and the information that is described as
having been audited in the Report of the Remuneration
Committee have been properly prepared in accordance with the
United Kingdom Companies Act 1985. We also report to you if,
in our opinion, the Report of the Directors is not consistent with
the parent company accounts, if the company has not kept
proper accounting records, if we have not received all the
information and explanations we require for our audit, or if
information specified by law regarding directors’ remuneration
and other transactions is not disclosed.
We read the other information contained in the Annual Report
and consider whether it is consistent with the audited parent
company accounts. The other information comprises only the
Report of the Directors and the Shareholder information. We
consider the implications for our report if we become aware of
any apparent misstatements or material inconsistencies with the
parent company accounts. Our responsibilities do not extend to
any other information.
Basis of audit opinion
We conducted our audit in accordance with International
Standards on Auditing (UK and Ireland) issued by the Auditing
Practices Board. An audit includes examination, on a test basis, of
evidence relevant to the amounts and disclosures in the parent
company accounts and the information that is described as
having been audited in the Report of the Remuneration
Committee. It also includes an assessment of the significant
estimates and judgements made by the Directors in the
preparation of the parent company accounts, and of whether the
accounting policies are appropriate to the company’s
circumstances, consistently applied and adequately disclosed.
We planned and performed our audit so as to obtain all the
information and explanations which we considered necessary in
order to provide us with sufficient evidence to give reasonable
assurance that the parent company accounts and the information
that is described as having been audited in the Report of the
Remuneration Committee are free from material misstatement,
whether caused by fraud or other irregularity or error. In forming
our opinion we also evaluated the overall adequacy of the
presentation of information in the parent company accounts and
the information that is described as having been audited in the
Report of the Remuneration Committee.
Opinion
In our opinion:
• the parent company accounts give a true and fair view, in
accordance with United Kingdom accounting standards, of the
state of the company’s affairs as at 31 December 2005; and
• the parent company accounts and the information that is
described as having been audited in the Report of the
Remuneration Committee have been properly prepared in
accordance with the United Kingdom Companies Act 1985.
28 February 2006
PricewaterhouseCoopers LLP
Chartered Accountants and Registered Auditors
London, United Kingdom
Company accounts
Auditors’ report – Unilever PLC
174 Unilever Annual Report and Accounts 2005