The auditors report on the account of ENA London UK Limited for the year ended 31 January 2021 was qualified
The basis of qualification in the auditor's report was as follows:
Management accounts in the subsequent trading period show that the company has continued to incur losses, and we have been unable to obtain information to satisfy ourselves that this trend will not continue. The company has been sold subsequent to the year end, and can no longer rely upon its parent company support. We are therefore unable to obtain sufficient evidence to conclude that the company is a going concern.
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK , including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 9 to the financial statements and we have fulfilled our other ethical responsibilities in accordance with these requirements.
The matters required to report by exception are stated below:
The auditor's report was signed by
Jeremy Boyden FCA
(Senior Statutory Auditor)
for and on behalf of
Consultify Ltd t/a 'Pocknells'
, Statutory Auditor