Unilever 2013 Annual Report Download - page 145

OTHER MATTERS ON WHIH WE ARE REQUIRED TO
REPORT BY EXEPTION
ADEQUAY OF AOUNTING RECORDS AND INFORMATION
AND EXPLANATIONS RECEIVED
Under the Companies Act 2006 we are required to report to you if,
in our opinion
• we have not receved all the nformaton and explanatons we
requre for our audt or
• adequate accountng records have not been kept by the Parent
ompany, or returns adequate for our audt have not been
receved from branches not vsted by us or
• the Parent ompany fnancal statements and the part of the
Drectors’ Remuneraton Report to be audted are not n
agreement wth the accountng records and returns
We have no exceptons to report arsng from ths responsblty
DIRECTORS’ REMUNERATION
Under the ompanes Act 2006 we are requred to report f, n our
opnon, certan dsclosures of Drectors’ remuneraton specfed
by law have not been made We have no exceptons to report
arsng from ths responsblty
OTHER INFORMATION IN THE ANNUAL REPORT
Under ISAs (UK and Ireland), we are requred to report to you f, n
our opnon, nformaton n the Annual Report s
• materally nconsstent wth the nformaton n the audted
Parent ompany fnancal statements or
• apparently materally ncorrect based on, or materally
nconsstent wth, our knowledge of the Parent ompany
acqured n the course of performng our audt or
• s otherwse msleadng
We have no exceptons to report arsng from ths responsblty
RESPONSIBILITIES FOR THE FINANCIAL STATEMENTS AND
THE AUDIT
OUR RESPONSIBILITIES AND THOSE OF THE DIRECTORS
As explaned more fully n the Drectors’ Responsbltes
Statement set out on page 85, the Drectors are responsble for
the preparaton of the Parent ompany fnancal statements and
for beng satsfed that they gve a true and far vew
Our responsblty s to audt and express an opnon on the Parent
ompany fnancal statements n accordance wth applcable law
and ISAs (UK & Ireland) Those standards requre us to comply wth
the Audtng Practces Board’s Ethcal Standards for Audtors
Ths report, ncludng the opnons, has been prepared for and
only for the ompany’s members as a body n accordance wth
hapter 3 of Part 16 of the ompanes Act 2006 and for no other
purpose We do not, n gvng these opnons, accept or assume
responsblty for any other purpose or to any other person to
whom ths report s shown or nto whose hands t may come save
where expressly agreed by our pror consent n wrtng
OTHER MATTER
We have reported separately on the roup fnancal statements of
Unlever PL for the year ended 31 December 2013
John Baker
(Senor Statutory Audtor)
for and on behalf of Prcewaterhouseoopers LLP
hartered Accountants and Statutory Audtors
London, Unted Kngdom
4 March 2014
INDEPENDENT AUDITOR’S REPORT TO THE
MEMBERS OF UNILEVER PLC
REPORT ON THE PARENT COMPANY FINANCIAL
STATEMENTS
OUR OPINION
In our opnon the Parent ompany fnancal statements
• gve a true and far vew of the state of the Parent ompany’s
affars as at 31 December 2013
• have been properly prepared n accordance wth Unted
Kngdom enerally Accepted Accountng Practce and
• have been prepared n accordance wth the requrements of
the ompanes Act 2006
Ths opnon s to be read n the context of what we say below
WHAT WE HAVE AUDITED
The Parent ompany fnancal statements, whch are prepared by
Unlever PL, comprse
• the Parent ompany balance sheet as at 31 December 2013 and
• the notes to the Parent ompany fnancal statements, whch
nclude a summary of sgnfcant accountng polces and other
explanatory nformaton
The fnancal reportng framework that has been appled n ther
preparaton comprses applcable law and Unted Kngdom
Accountng Standards (Unted Kngdom enerally Accepted
Accountng Practce)
In applyng the fnancal reportng framework, the Drectors have
made a number of subectve udgments, for example n respect of
sgnfcant accountng estmates In makng such estmates, they
have made assumptons and consdered future events
WHAT AN AUDIT OF FINANCIAL STATEMENTS INVOLVES
We conducted our audt n accordance wth Internatonal
Standards on Audtng (UK and Ireland)(ISAs (UK & Ireland))
An audt nvolves obtanng evdence about the amounts and
dsclosures n the fnancal statements suffcent to gve
reasonable assurance that the fnancal statements are free from
materal msstatement, whether caused by fraud or error Ths
ncludes an assessment of
• whether the accountng polces are approprate to the Parent
ompany’s crcumstances and have been consstently appled
and adequately dsclosed
• the reasonableness of sgnfcant accountng estmates made
by the Drectors and
• the overall presentaton of the fnancal statements
In addton, we read all the fnancal and non-fnancal nformaton
n the Annual Report and Accounts (the Annual Report) to dentfy
materal nconsstences wth the audted Parent ompany fnancal
statements and to dentfy any nformaton that s apparently
materally ncorrect based on, or materally nconsstent wth, the
knowledge acqured by us n the course of performng the audt If
we become aware of any apparent materal msstatements or
nconsstences we consder the mplcatons for our report
OPINIONS ON MATTERS PRESCRIBED BY THE
COMPANIES ACT 2006
In our opnon
• The nformaton gven n the Strategc Report and the
Drectors’ Report for the fnancal year for whch the Parent
ompany fnancal statements are prepared s consstent wth
the Parent ompany fnancal statements
• The part of the Drectors’ Remuneraton Report to be audted
has been properly prepared n accordance wth the ompanes
Act 2006
142 Unlever Annual Report and Accounts 2013Fnancal statements
OMPANY AOUNTS
INDEPENDENT AUDITOR’S REPORT  UNILEVER PL