106:@0.049227:0.056159:0.070397:0.056159:0.070397:0.047246:0.049227:0.047246:0.006720:0.006720:0.007728 The certificate and report of the:@0.047967:0.139375:0.677443:0.139375:0.677443:0.112636:0.047967:0.112636:0.024194:0.024879:0.022339:0.014113:0.019758:0.022258:0.016371:0.015968:0.011452:0.015847:0.011694:0.019637:0.022016:0.015968:0.022177:0.014960:0.021331:0.023952:0.024435:0.011129:0.006169:0.016048:0.022016:0.025000:0.024798:0.016048:0.015887:0.014113:0.024637:0.015282:0.012500:0.015968:0.024718:0.021815 :@0.677839:0.139375:0.688888:0.139375:0.688888:0.112636:0.677839:0.112636:0.011048 Comptroller and Auditor General:@0.049563:0.174770:0.694603:0.174770:0.694603:0.148031:0.049563:0.148031:0.025726:0.025040:0.037540:0.025363:0.015968:0.016290:0.025121:0.011452:0.011734:0.022177:0.016290:0.014113:0.021331:0.023952:0.024435:0.015806:0.029315:0.025202:0.025806:0.011774:0.016210:0.025524:0.016532:0.014113:0.029234:0.022258:0.024798:0.022177:0.016290:0.022016:0.011452 :@0.694724:0.174770:0.705773:0.174770:0.705773:0.148031:0.694724:0.148031:0.011048 to the Houses of Parliament:@0.048807:0.210641:0.597718:0.210641:0.597718:0.183902:0.048807:0.183902:0.015685:0.024234:0.013266:0.016129:0.024879:0.022339:0.016532:0.031169:0.024637:0.024758:0.017742:0.022097:0.017742:0.014274:0.024637:0.015282:0.014960:0.025040:0.021935:0.016290:0.011694:0.011452:0.022137:0.037460:0.022177:0.024677:0.015685 Opinion on financial statements:@0.048807:0.243544:0.401418:0.243544:0.401418:0.227946:0.048807:0.227946:0.017476:0.014372:0.006680:0.013737:0.006468:0.014113:0.013854:0.008491:0.013360:0.013196:0.008068:0.008726:0.006680:0.013901:0.012443:0.013948:0.011079:0.006680:0.012302:0.006680:0.008774:0.010349:0.009150:0.012655:0.009150:0.012466:0.021546:0.012725:0.014042:0.009150:0.010349 I certify that I have audited the financial statements of the NHS Litigation :@0.049563:0.264675:0.780988:0.264675:0.780988:0.250191:0.049563:0.250191:0.002009:0.008474:0.010091:0.011925:0.007819:0.007732:0.005460:0.006836:0.011052:0.006880:0.007644:0.012843:0.011685:0.007732:0.008474:0.002009:0.005985:0.003669:0.012362:0.010833:0.010462:0.011117:0.007644:0.011117:0.012362:0.013061:0.005286:0.007404:0.011423:0.013105:0.008474:0.007404:0.012362:0.011641:0.007732:0.006836:0.005504:0.012602:0.011423:0.012602:0.010331:0.005286:0.011423:0.005286:0.005985:0.003429:0.009501:0.007404:0.011576:0.007404:0.011838:0.019330:0.011685:0.012690:0.007404:0.009654:0.007644:0.012799:0.006836:0.007404:0.007404:0.012755:0.011685:0.008824:0.015114:0.014459:0.010746:0.005985:0.003342:0.010287:0.005286:0.007404:0.005089:0.012865:0.010899:0.007404:0.005111:0.012602:0.012188:0.005985 Authority (herein referred to as NHS Resolution) for the year ended :@0.047967:0.286055:0.720901:0.286055:0.720901:0.271571:0.047967:0.271571:0.014699:0.012930:0.007732:0.012930:0.013367:0.007972:0.005548:0.007732:0.011095:0.007230:0.006596:0.012362:0.011205:0.007601:0.011226:0.005286:0.012362:0.005985:0.003582:0.007382:0.011423:0.006836:0.011226:0.007601:0.007361:0.011423:0.012602:0.008059:0.007404:0.012799:0.007601:0.011117:0.009042:0.008824:0.015027:0.014284:0.010659:0.005985:0.003669:0.013061:0.011226:0.009261:0.012799:0.005286:0.012362:0.007404:0.005286:0.012799:0.012362:0.006596:0.007251:0.007055:0.013367:0.007819:0.007317:0.007404:0.012755:0.011685:0.006880:0.010746:0.011685:0.011336:0.007601:0.007776:0.011423:0.012013:0.012690:0.011423:0.012515:0.005985 31 March 2022 under the National Health Service Act 2006.:@0.048807:0.307436:0.648528:0.307436:0.648528:0.292952:0.048807:0.292952:0.010244:0.010331:0.005985:0.006858:0.019330:0.011117:0.007601:0.009850:0.012188:0.005985:0.003342:0.012340:0.012275:0.012275:0.012275:0.005985:0.004106:0.012362:0.012668:0.012865:0.011751:0.007601:0.006924:0.007404:0.012755:0.011685:0.008824:0.016053:0.011117:0.007120:0.005286:0.012450:0.012100:0.011117:0.005089:0.005985:0.004106:0.015202:0.011423:0.010746:0.005286:0.007230:0.012188:0.008824:0.011598:0.011423:0.007601:0.010462:0.005286:0.010091:0.011423:0.007142:0.015027:0.010659:0.007819:0.008059:0.012515:0.012515:0.012515:0.012602:0.004740 The financial statements comprise NHS Resolution's::@0.047967:0.344750:0.410298:0.344750:0.410298:0.334166:0.047967:0.334166:0.008364:0.008603:0.008060:0.005203:0.004996:0.003863:0.009034:0.007821:0.008826:0.007374:0.003623:0.008124:0.003639:0.006049:0.006767:0.005411:0.007901:0.005411:0.008028:0.013742:0.008012:0.009034:0.005155:0.006767:0.005155:0.007135:0.009066:0.013359:0.009066:0.005379:0.003863:0.006560:0.008060:0.005714:0.010758:0.010167:0.007645:0.004373:0.002522:0.009162:0.007805:0.006384:0.008826:0.003607:0.008491:0.005123:0.003607:0.008826:0.008571:0.003448:0.006384:0.003464 • Statement of Financial Position as at 31 March 2022;:@0.048807:0.366665:0.443810:0.366665:0.443810:0.356080:0.048807:0.356080:0.006480:0.004373:0.007709:0.008475:0.005411:0.008124:0.005411:0.008619:0.013742:0.008603:0.009034:0.005411:0.005794:0.009353:0.004756:0.005634:0.007789:0.003639:0.008731:0.008124:0.008683:0.007135:0.003863:0.007901:0.003863:0.004373:0.002857:0.008491:0.008826:0.006305:0.003607:0.005123:0.003607:0.008731:0.008491:0.006464:0.007725:0.006384:0.005634:0.008124:0.005235:0.005203:0.007230:0.007310:0.004373:0.005283:0.013950:0.007805:0.005379:0.007374:0.008667:0.006049:0.009066:0.009162:0.008986:0.009066:0.003464 • Statement of Comprehensive Net Expenditure, :@0.048807:0.388936:0.402408:0.388936:0.402408:0.378351:0.048807:0.378351:0.006480:0.004373:0.007709:0.008475:0.005411:0.008124:0.005411:0.008619:0.013742:0.008603:0.009034:0.005411:0.005794:0.009353:0.004756:0.005203:0.009880:0.009529:0.013950:0.009385:0.005554:0.008348:0.009034:0.008348:0.009034:0.006767:0.003863:0.007645:0.008348:0.006416:0.011093:0.007725:0.005044:0.006384:0.008076:0.007135:0.009385:0.008172:0.009034:0.009401:0.003863:0.005171:0.009034:0.005554:0.008092:0.003464:0.004373 Statement of Cash Flows and Statement of Changes :@0.067372:0.404316:0.445792:0.404316:0.445792:0.393732:0.067372:0.393732:0.008475:0.005411:0.008124:0.005411:0.008619:0.013742:0.008603:0.009034:0.005411:0.005794:0.009353:0.004756:0.005203:0.009880:0.008124:0.006767:0.009034:0.004373:0.002570:0.007789:0.003863:0.009018:0.011348:0.006767:0.005586:0.007805:0.008571:0.008986:0.006464:0.008475:0.005411:0.008124:0.005634:0.008348:0.013998:0.008348:0.009210:0.005411:0.005251:0.009353:0.004756:0.005634:0.010087:0.009034:0.008124:0.009225:0.009401:0.008571:0.006767:0.004373 in Taxpayers' Equity for the year then ended; and:@0.067708:0.419698:0.415866:0.419698:0.415866:0.409114:0.067708:0.409114:0.003368:0.007981:0.005634:0.008364:0.007773:0.007135:0.009162:0.008124:0.007422:0.008156:0.005379:0.006767:0.003480:0.004373:0.002522:0.008076:0.009146:0.009034:0.003655:0.005411:0.007438:0.004788:0.004996:0.009545:0.005554:0.004948:0.005411:0.009034:0.008156:0.005203:0.007725:0.008348:0.008124:0.005554:0.004948:0.005203:0.009034:0.008348:0.008826:0.006464:0.008348:0.009034:0.009401:0.008076:0.009401:0.003464:0.006289:0.007645:0.008491:0.009401 • the related notes including the significant :@0.048807:0.441971:0.367261:0.441971:0.367261:0.431386:0.048807:0.431386:0.006480:0.004373:0.007294:0.005411:0.009034:0.008156:0.006384:0.005379:0.007981:0.003863:0.007645:0.005203:0.008060:0.009066:0.006464:0.008826:0.009066:0.005203:0.008156:0.006767:0.005922:0.003863:0.008826:0.007135:0.003863:0.008731:0.009162:0.003863:0.008731:0.009162:0.006049:0.005411:0.009034:0.008076:0.005714:0.006767:0.003863:0.009401:0.009034:0.003863:0.004996:0.003863:0.007374:0.008124:0.009034:0.005411:0.004373 accounting policies.:@0.067372:0.457352:0.205818:0.457352:0.205818:0.446768:0.067372:0.446768:0.008124:0.007166:0.007374:0.009353:0.009034:0.009034:0.005411:0.003863:0.009034:0.009401:0.004373:0.002506:0.008906:0.008906:0.003863:0.003527:0.007055:0.003863:0.007725:0.006464:0.003464 The financial reporting framework that has been applied :@0.047967:0.479564:0.446737:0.479564:0.446737:0.468980:0.047967:0.468980:0.008364:0.008603:0.008060:0.005203:0.004996:0.003863:0.009034:0.007821:0.008826:0.007374:0.003623:0.008124:0.003639:0.004373:0.002426:0.005203:0.007901:0.008906:0.008826:0.005299:0.005203:0.003863:0.008395:0.008906:0.005714:0.004996:0.005842:0.008124:0.014141:0.008348:0.011987:0.009353:0.005762:0.007933:0.004916:0.005411:0.009034:0.008316:0.005411:0.005682:0.008571:0.007645:0.006384:0.005634:0.008906:0.007805:0.007805:0.008571:0.006049:0.007725:0.008826:0.008826:0.003607:0.003607:0.007805:0.008826:0.004373 in the preparation of the financial statements is applicable :@0.048807:0.494946:0.458415:0.494946:0.458415:0.484362:0.048807:0.484362:0.003272:0.007566:0.005714:0.005411:0.009034:0.008076:0.005714:0.009066:0.005379:0.008060:0.009066:0.007805:0.005554:0.007725:0.005411:0.003575:0.008986:0.008731:0.006049:0.009353:0.004756:0.004373:0.005411:0.009034:0.008348:0.005092:0.004996:0.003863:0.009034:0.007821:0.008826:0.007374:0.003623:0.008124:0.003639:0.005634:0.006767:0.005411:0.008124:0.005235:0.008348:0.013487:0.008348:0.009034:0.005139:0.006767:0.005586:0.003192:0.005714:0.005203:0.007901:0.008986:0.009066:0.003863:0.003863:0.006975:0.007901:0.008986:0.003863:0.007981:0.004373 law and UK adopted International Accounting Standards:@0.048807:0.510625:0.444529:0.510625:0.444529:0.500040:0.048807:0.500040:0.003863:0.008316:0.011540:0.005267:0.007645:0.008491:0.008906:0.006464:0.010965:0.009257:0.004724:0.007901:0.009066:0.008986:0.009066:0.005203:0.007981:0.009066:0.006464:0.004246:0.008779:0.005203:0.008156:0.005379:0.008731:0.008124:0.005060:0.003863:0.009082:0.008731:0.008124:0.003639:0.005634:0.010295:0.007182:0.007374:0.009178:0.009034:0.008858:0.005411:0.003863:0.009034:0.009162:0.006049:0.008156:0.005203:0.007901:0.008826:0.009066:0.007901:0.005379:0.009162:0.006767 In my opinion, the financial statements::@0.048807:0.532599:0.323225:0.532599:0.323225:0.522014:0.048807:0.522014:0.003448:0.007390:0.006464:0.012944:0.007230:0.005299:0.008986:0.009066:0.003863:0.008731:0.003863:0.008986:0.008731:0.003464:0.005938:0.005411:0.008699:0.008060:0.005203:0.004996:0.003863:0.009034:0.007821:0.008826:0.007374:0.003623:0.008124:0.003639:0.006049:0.006560:0.005411:0.007869:0.005411:0.008028:0.013439:0.008156:0.009034:0.005155:0.006767:0.003464 • give a true and fair view of the state of NHS :@0.048807:0.554811:0.384994:0.554811:0.384994:0.544226:0.048807:0.544226:0.006480:0.004373:0.007709:0.008906:0.003863:0.007135:0.007901:0.006049:0.006799:0.005714:0.005411:0.005554:0.009034:0.008348:0.005507:0.007805:0.008571:0.008986:0.006049:0.004996:0.008443:0.003863:0.005554:0.004948:0.007981:0.004038:0.008651:0.012019:0.005299:0.009353:0.004756:0.005203:0.005411:0.009034:0.008156:0.005634:0.006767:0.005411:0.007821:0.005411:0.008028:0.005714:0.009353:0.004996:0.005810:0.010917:0.010327:0.007725:0.004373 Resolution's affairs as at 31 March 2022 and of its :@0.068127:0.570252:0.428590:0.570252:0.428590:0.559667:0.068127:0.559667:0.009241:0.008060:0.006767:0.008938:0.003863:0.008651:0.005411:0.003655:0.009066:0.008826:0.003671:0.006496:0.005299:0.008316:0.004996:0.004996:0.008124:0.003863:0.005554:0.006767:0.005778:0.007725:0.006384:0.005634:0.007725:0.005123:0.005714:0.007230:0.007230:0.004373:0.005379:0.013774:0.007725:0.005299:0.007135:0.008731:0.006464:0.008986:0.009066:0.008906:0.008906:0.006049:0.007805:0.008651:0.008986:0.006464:0.009353:0.004756:0.006049:0.003448:0.004709:0.005969:0.004373 net expenditure for the year then ended; and:@0.067707:0.585634:0.389609:0.585634:0.389609:0.575049:0.067707:0.575049:0.009034:0.007933:0.005203:0.005714:0.008348:0.007326:0.009194:0.008348:0.009034:0.009162:0.003863:0.005411:0.009034:0.005554:0.008140:0.005299:0.004996:0.009545:0.005554:0.005283:0.005411:0.009034:0.008156:0.004788:0.007725:0.008348:0.008124:0.005554:0.005363:0.005203:0.009034:0.008348:0.008826:0.006464:0.008348:0.009034:0.009401:0.008076:0.009401:0.003464:0.006289:0.007645:0.008491:0.009401 • have been properly prepared in accordance with :@0.048807:0.607845:0.414761:0.607845:0.414761:0.597261:0.048807:0.597261:0.006480:0.004373:0.008124:0.008826:0.007901:0.007470:0.008060:0.006049:0.008906:0.007981:0.007981:0.008651:0.004373:0.002426:0.009066:0.005299:0.009066:0.009162:0.008060:0.005379:0.003863:0.007390:0.006049:0.009162:0.005299:0.007981:0.009066:0.007725:0.005379:0.007981:0.009066:0.006464:0.003368:0.007981:0.006049:0.008124:0.007166:0.007374:0.009353:0.005554:0.009401:0.008124:0.009034:0.007374:0.008348:0.005155:0.011540:0.003863:0.005682:0.009034:0.004373 the National Health Service Act and Secretary :@0.066952:0.623227:0.394345:0.623227:0.394345:0.612643:0.066952:0.612643:0.005411:0.009034:0.008156:0.006384:0.011588:0.007901:0.005203:0.003863:0.008906:0.008651:0.007901:0.003863:0.004373:0.002681:0.010838:0.007901:0.007725:0.003863:0.004964:0.008651:0.006464:0.008236:0.008156:0.005379:0.007470:0.003863:0.007135:0.008156:0.004868:0.010917:0.007645:0.005634:0.005634:0.007805:0.008571:0.008986:0.006464:0.008475:0.008076:0.007374:0.005315:0.008156:0.005411:0.007949:0.005554:0.007470:0.004373 of State directions issued thereunder.:@0.067372:0.638906:0.330075:0.638906:0.330075:0.628322:0.067372:0.628322:0.009353:0.004996:0.005395:0.008475:0.005139:0.008124:0.005155:0.008156:0.006049:0.009401:0.003863:0.005299:0.008156:0.007374:0.005139:0.003863:0.009162:0.008826:0.006767:0.006001:0.003863:0.006305:0.006384:0.008571:0.007901:0.008906:0.005634:0.005411:0.009034:0.008156:0.005554:0.008140:0.008826:0.009034:0.009114:0.008156:0.005554:0.003464 Emphasis of matter - provision for:@0.049563:0.668001:0.428753:0.668001:0.428753:0.652403:0.049563:0.652403:0.012184:0.021169:0.014278:0.013948:0.012349:0.010349:0.006374:0.010161:0.007739:0.014113:0.008821:0.008068:0.021005:0.012349:0.009150:0.008821:0.012513:0.009150:0.006492:0.012067:0.007644:0.014113:0.009079:0.013948:0.012443:0.006680:0.009950:0.006468:0.013948:0.013784:0.007644:0.008821:0.014207:0.009362 :@0.428595:0.668001:0.435040:0.668001:0.435040:0.652403:0.428595:0.652403:0.006445 Clinical Negligence Scheme for Trusts:@0.048807:0.689678:0.456952:0.689678:0.456952:0.674080:0.048807:0.674080:0.014019:0.006304:0.006374:0.013525:0.006374:0.010679:0.012090:0.006374:0.009667:0.018065:0.012349:0.014019:0.006468:0.006374:0.014113:0.012255:0.013690:0.011008:0.012255:0.008821:0.012772:0.010843:0.013690:0.012255:0.020840:0.012255:0.007644:0.008821:0.014207:0.009362:0.006492:0.012960:0.008821:0.013525:0.009832:0.008656:0.010349 I draw attention to the disclosures made in Note 7 to :@0.048807:0.710470:0.422534:0.710470:0.422534:0.699886:0.048807:0.699886:0.001596:0.006464:0.009401:0.005554:0.008124:0.011540:0.005283:0.008124:0.005235:0.005203:0.008348:0.008619:0.005411:0.003655:0.009066:0.008826:0.006049:0.005044:0.008651:0.005299:0.005411:0.008699:0.008060:0.005634:0.009066:0.003863:0.006384:0.007055:0.003863:0.008906:0.006464:0.008731:0.005299:0.007981:0.006560:0.005634:0.013184:0.007725:0.008986:0.007981:0.006049:0.003272:0.007645:0.006464:0.010997:0.008571:0.005044:0.007645:0.006049:0.007230:0.005634:0.005044:0.008731:0.004373 the financial statements concerning the uncertainties :@0.047967:0.725851:0.423402:0.725851:0.423402:0.715267:0.047967:0.715267:0.005411:0.008699:0.008060:0.005299:0.004996:0.003863:0.008779:0.008124:0.008683:0.007374:0.003623:0.008124:0.003639:0.006049:0.006767:0.005411:0.007901:0.005411:0.008028:0.013742:0.008012:0.009034:0.005155:0.006767:0.005666:0.007135:0.009066:0.008826:0.007135:0.008156:0.005379:0.008731:0.003863:0.008731:0.009162:0.006049:0.005411:0.008699:0.008060:0.006049:0.009034:0.008699:0.007374:0.007917:0.005379:0.005411:0.007693:0.003863:0.008731:0.005203:0.003863:0.008060:0.006767:0.004373 inherent in the claims provision for the Clinical Negligence :@0.048807:0.741292:0.458846:0.741292:0.458846:0.730708:0.048807:0.730708:0.003863:0.008651:0.008826:0.008156:0.005379:0.008348:0.008699:0.005411:0.005586:0.003272:0.007566:0.005634:0.005411:0.008699:0.008060:0.005714:0.007374:0.003543:0.007805:0.003863:0.013184:0.006560:0.005634:0.008906:0.005299:0.008731:0.007135:0.003607:0.006384:0.003607:0.008731:0.008491:0.005634:0.004996:0.009545:0.005554:0.004373:0.005411:0.009034:0.008348:0.005586:0.009497:0.003863:0.003863:0.008571:0.003863:0.007055:0.007901:0.003863:0.006720:0.011253:0.007901:0.008906:0.003863:0.003527:0.008906:0.007981:0.008571:0.007055:0.007901:0.004373 Scheme for Trusts. As set out in Note 7, given the long :@0.048387:0.756674:0.433798:0.756674:0.433798:0.746090:0.048387:0.746090:0.008236:0.007374:0.008667:0.008348:0.013248:0.008156:0.005299:0.004996:0.009353:0.005554:0.004629:0.007725:0.005203:0.008395:0.006384:0.005044:0.006384:0.003192:0.006464:0.010295:0.006767:0.004693:0.006767:0.008108:0.005411:0.005171:0.008986:0.008731:0.005203:0.005714:0.003272:0.007566:0.006464:0.011093:0.008731:0.005123:0.007725:0.005634:0.008316:0.003464:0.006368:0.008826:0.003607:0.007135:0.007805:0.008491:0.005634:0.005411:0.008699:0.008060:0.006049:0.003527:0.008571:0.008316:0.008651:0.004373 term nature of the liabilities and the number and nature :@0.047967:0.772352:0.444279:0.772352:0.444279:0.761767:0.047967:0.761767:0.005411:0.008028:0.005379:0.013439:0.006049:0.008731:0.007805:0.005411:0.008539:0.005379:0.008060:0.005714:0.009353:0.004756:0.004788:0.005411:0.008699:0.008060:0.006049:0.003607:0.003607:0.007645:0.008826:0.003863:0.003527:0.003863:0.005044:0.003863:0.007725:0.006464:0.005714:0.007645:0.008491:0.008826:0.005634:0.005411:0.008699:0.008060:0.006049:0.009034:0.008603:0.013439:0.009066:0.008156:0.005379:0.005203:0.007645:0.008491:0.008906:0.004373:0.002426:0.008731:0.007725:0.005203:0.008651:0.005299:0.007981:0.004373 of the assumptions on which the estimate of the provision :@0.048387:0.787733:0.459559:0.787733:0.459559:0.777148:0.048387:0.777148:0.009353:0.004756:0.004868:0.005411:0.008699:0.008060:0.005634:0.008124:0.006416:0.006767:0.008683:0.013439:0.009162:0.005411:0.003655:0.009162:0.008826:0.006767:0.005076:0.008395:0.008156:0.005634:0.011540:0.009034:0.003863:0.007566:0.009034:0.005746:0.005411:0.009034:0.008156:0.005203:0.008060:0.006767:0.005076:0.003863:0.013359:0.008124:0.005060:0.008156:0.005714:0.009353:0.004756:0.004788:0.005411:0.008699:0.008060:0.006049:0.008651:0.005123:0.008731:0.007135:0.003607:0.006384:0.003607:0.008731:0.008491:0.004373 is based, a considerable degree of uncertainty remains :@0.048807:0.803113:0.431840:0.803113:0.431840:0.792529:0.048807:0.792529:0.003192:0.005634:0.005714:0.009066:0.007805:0.006560:0.008060:0.009066:0.003464:0.005938:0.006799:0.006049:0.007055:0.008986:0.008826:0.006560:0.003863:0.009082:0.008060:0.005554:0.007725:0.009162:0.003863:0.007981:0.005714:0.009066:0.007901:0.008986:0.005299:0.007981:0.007901:0.005634:0.009353:0.004756:0.005714:0.009034:0.008699:0.007374:0.008172:0.005554:0.005411:0.007853:0.003863:0.009034:0.005171:0.007725:0.005123:0.005299:0.007981:0.013280:0.007805:0.003863:0.008491:0.006560:0.004373 over the value of the liability recorded by NHS Resolution. :@0.048387:0.818495:0.453143:0.818495:0.453143:0.807911:0.048387:0.807911:0.008826:0.007310:0.007981:0.005299:0.004868:0.005411:0.009034:0.008156:0.004788:0.007645:0.007901:0.003863:0.008731:0.008156:0.005299:0.009353:0.004756:0.004788:0.005411:0.008699:0.008060:0.006049:0.003607:0.003863:0.007566:0.008906:0.003863:0.003527:0.003863:0.005044:0.007390:0.005634:0.005299:0.007805:0.006975:0.008826:0.005203:0.008826:0.007901:0.008826:0.006464:0.008651:0.007055:0.005299:0.010758:0.010247:0.007645:0.006384:0.009241:0.007981:0.006464:0.008906:0.003863:0.008395:0.005203:0.003863:0.008731:0.008651:0.003272:0.004373 Significant changes to the liability could occur as a result :@0.048387:0.833877:0.447492:0.833877:0.447492:0.823293:0.048387:0.823293:0.008475:0.003863:0.009401:0.008763:0.003863:0.004996:0.003655:0.007374:0.007917:0.009034:0.005411:0.005044:0.007135:0.008826:0.008124:0.008683:0.009401:0.008076:0.006767:0.004740:0.005123:0.008986:0.005203:0.005411:0.008699:0.008060:0.006049:0.003607:0.003863:0.007566:0.008906:0.003863:0.003527:0.003863:0.005044:0.007390:0.005203:0.007055:0.008731:0.008491:0.003607:0.008826:0.006049:0.009162:0.007374:0.007071:0.008826:0.005554:0.005108:0.007470:0.006305:0.005203:0.006895:0.006384:0.005299:0.007805:0.006384:0.008571:0.003607:0.005044:0.004373 of subsequent information and events that are different :@0.048387:0.849259:0.442273:0.849259:0.442273:0.838674:0.048387:0.838674:0.009353:0.004756:0.004868:0.006767:0.009034:0.009146:0.006767:0.008108:0.009401:0.008667:0.008348:0.008699:0.005411:0.005507:0.003863:0.008826:0.004788:0.009066:0.005379:0.013439:0.008124:0.005060:0.003863:0.008986:0.008826:0.006049:0.007645:0.008491:0.008906:0.006464:0.007981:0.007390:0.008060:0.008651:0.005411:0.006432:0.004788:0.005411:0.009034:0.008316:0.005411:0.005347:0.007566:0.005203:0.007805:0.005634:0.009162:0.003863:0.004788:0.004996:0.008108:0.005379:0.008348:0.008619:0.005203:0.004373 from the current assumptions adopted by NHS Resolution. :@0.047967:0.864996:0.458836:0.864996:0.458836:0.854411:0.047967:0.854411:0.004788:0.005554:0.008986:0.013359:0.005634:0.005411:0.008699:0.008060:0.005634:0.007135:0.008826:0.005554:0.005363:0.008348:0.008699:0.005411:0.005092:0.007901:0.006560:0.006767:0.008683:0.013439:0.009385:0.005155:0.003863:0.009162:0.008826:0.006767:0.005076:0.007901:0.009066:0.008986:0.009066:0.005203:0.007981:0.009066:0.006384:0.008395:0.006975:0.005634:0.010582:0.010087:0.007566:0.004373:0.002522:0.009241:0.007981:0.006464:0.008906:0.003863:0.008395:0.005203:0.003863:0.008731:0.008651:0.003272:0.004373 My opinion is not modified in respect of this matter.:@0.048807:0.880377:0.410372:0.880377:0.410372:0.869792:0.048807:0.869792:0.013615:0.007310:0.005299:0.008986:0.008986:0.003863:0.008491:0.003863:0.008731:0.008651:0.006464:0.003192:0.005714:0.005634:0.008731:0.008986:0.005203:0.005714:0.013104:0.008906:0.008986:0.003863:0.004533:0.003863:0.007821:0.008986:0.006464:0.003272:0.007566:0.006464:0.005299:0.007981:0.006560:0.009066:0.007981:0.007135:0.005203:0.005203:0.008906:0.004788:0.004868:0.005411:0.008779:0.003863:0.006560:0.005634:0.012769:0.007566:0.005123:0.005044:0.007805:0.005299:0.003464 Opinion on regularity:@0.489499:0.349258:0.726855:0.349258:0.726855:0.333660:0.489499:0.333660:0.017312:0.014207:0.006680:0.013737:0.006468:0.014019:0.013854:0.008491:0.013619:0.013431:0.009244:0.009079:0.012513:0.014278:0.014019:0.006680:0.012302:0.009150:0.006680:0.008938:0.012655 In my opinion, in all material respects, the income and :@0.489499:0.370406:0.870904:0.370406:0.870904:0.359822:0.489499:0.359822:0.003527:0.007390:0.006464:0.012944:0.007230:0.004788:0.009066:0.009162:0.003863:0.008826:0.003863:0.009082:0.008826:0.003464:0.004373:0.002410:0.003272:0.007645:0.006049:0.006975:0.003368:0.003368:0.004373:0.002426:0.013104:0.007725:0.005203:0.007901:0.005299:0.003863:0.007645:0.003863:0.006720:0.005299:0.007901:0.006464:0.008986:0.007901:0.007055:0.005123:0.006464:0.003272:0.006049:0.005411:0.008699:0.008060:0.006049:0.003863:0.008651:0.007055:0.009066:0.013280:0.008060:0.005634:0.007566:0.008316:0.008731:0.004373 expenditure recorded in the financial statements have :@0.489079:0.385787:0.868154:0.385787:0.868154:0.375203:0.489079:0.375203:0.008156:0.007326:0.008970:0.008348:0.008619:0.009162:0.003863:0.005123:0.008826:0.005379:0.008156:0.006049:0.005299:0.007805:0.006975:0.008826:0.005203:0.008826:0.007901:0.008826:0.006464:0.003272:0.007645:0.005634:0.005411:0.008699:0.008060:0.005203:0.004996:0.003863:0.009034:0.007821:0.008826:0.007374:0.003623:0.008124:0.003639:0.006049:0.006767:0.005411:0.007901:0.005411:0.008028:0.013742:0.008012:0.009034:0.005155:0.006767:0.005586:0.008651:0.007645:0.007310:0.007901:0.004373 been applied to the purposes intended by Parliament :@0.489499:0.401169:0.863642:0.401169:0.863642:0.390584:0.489499:0.390584:0.008731:0.007725:0.007725:0.008491:0.006049:0.007725:0.008906:0.008986:0.003863:0.003527:0.007981:0.008986:0.005634:0.005044:0.008731:0.005203:0.005411:0.009034:0.008156:0.005634:0.008986:0.008651:0.005299:0.009066:0.008986:0.006560:0.007981:0.006560:0.005634:0.003863:0.008571:0.005203:0.007981:0.008731:0.009066:0.007981:0.009066:0.006464:0.008651:0.007055:0.005299:0.008571:0.007805:0.005379:0.003863:0.003863:0.007725:0.013280:0.008156:0.008731:0.005203:0.004373 and the financial transactions recorded in the financial :@0.489079:0.416551:0.871330:0.416551:0.871330:0.405966:0.489079:0.405966:0.007645:0.008491:0.008906:0.005634:0.005411:0.008699:0.008060:0.005299:0.004996:0.003863:0.008779:0.008124:0.008683:0.007374:0.003623:0.008124:0.003639:0.005634:0.005411:0.005554:0.007933:0.009034:0.006592:0.008124:0.007374:0.005171:0.003863:0.009162:0.009034:0.006767:0.005538:0.005299:0.007901:0.006975:0.008906:0.005299:0.008826:0.007981:0.008906:0.006464:0.003272:0.007645:0.005634:0.005411:0.008699:0.008060:0.005203:0.004788:0.003863:0.008731:0.008124:0.008587:0.007374:0.003623:0.008124:0.003639:0.004373 statements conform to the authorities which govern them.:@0.488743:0.431992:0.898431:0.431992:0.898431:0.421408:0.488743:0.421408:0.006767:0.005411:0.007901:0.005411:0.008028:0.013742:0.008012:0.009034:0.005155:0.006767:0.005586:0.007374:0.008922:0.009034:0.004740:0.009066:0.005554:0.013343:0.005299:0.005123:0.008986:0.005203:0.005411:0.008699:0.008060:0.005634:0.008124:0.008683:0.005411:0.008779:0.009162:0.005554:0.003863:0.005203:0.003863:0.008060:0.006767:0.004373:0.011540:0.009321:0.003863:0.007566:0.009241:0.006049:0.008986:0.008906:0.007310:0.008060:0.005299:0.008651:0.005634:0.005203:0.009034:0.008012:0.013439:0.003464 Basis for opinions:@0.490339:0.461623:0.683686:0.461623:0.683686:0.446024:0.490339:0.446024:0.014372:0.012019:0.009832:0.006374:0.009832:0.007221:0.008821:0.014207:0.009362:0.007198:0.014113:0.014372:0.006680:0.013901:0.006680:0.014066:0.013948:0.010349 I conducted my audit in accordance with International :@0.489499:0.482415:0.870249:0.482415:0.870249:0.471830:0.489499:0.471830:0.001596:0.006049:0.007135:0.009066:0.008826:0.009162:0.008731:0.007135:0.005203:0.008156:0.009162:0.006464:0.012944:0.007230:0.005299:0.007901:0.008826:0.009401:0.003623:0.005411:0.005507:0.003272:0.007645:0.006049:0.007901:0.007055:0.007374:0.009098:0.005554:0.009066:0.008124:0.008763:0.007135:0.008156:0.004868:0.011540:0.003863:0.005682:0.009034:0.006592:0.004038:0.008731:0.005203:0.008156:0.005379:0.008731:0.007901:0.005203:0.003863:0.009082:0.008731:0.007901:0.003863:0.004373 Standards on Auditing UK (ISAs UK), applicable law :@0.489079:0.497795:0.852336:0.497795:0.852336:0.487211:0.489079:0.487211:0.008156:0.005203:0.007901:0.008826:0.009066:0.007901:0.005379:0.009162:0.006767:0.005491:0.008395:0.008156:0.005634:0.010295:0.008858:0.009401:0.003863:0.005139:0.003863:0.009034:0.009194:0.006464:0.010965:0.009257:0.004804:0.004613:0.004246:0.007933:0.009752:0.006464:0.005634:0.010965:0.009257:0.004565:0.003464:0.006448:0.007901:0.008986:0.009066:0.003863:0.003863:0.006975:0.007901:0.008986:0.003863:0.007981:0.006049:0.003863:0.007821:0.011253:0.004373 and Practice Note 10 :@0.489079:0.513176:0.638634:0.513176:0.638634:0.502592:0.489079:0.502592:0.007645:0.008491:0.008906:0.006464:0.008491:0.005299:0.007805:0.007055:0.005123:0.003863:0.006895:0.007901:0.006049:0.010997:0.008571:0.005044:0.007645:0.004373:0.002857:0.007805:0.007901:0.004373 Audit of Financial Statements:@0.639531:0.513236:0.846279:0.513236:0.846279:0.502651:0.639531:0.502651:0.011418:0.009918:0.009662:0.004028:0.005289:0.004028:0.010748:0.005369:0.002432:0.007731:0.003693:0.009152:0.008816:0.009152:0.006805:0.003773:0.008816:0.003693:0.003198:0.008226:0.005034:0.009072:0.004954:0.008066:0.014945:0.007986:0.009487:0.004954:0.006305 :@0.846352:0.513236:0.850726:0.513236:0.850726:0.502651:0.846352:0.502651:0.004373 of Public Sector Entities in the United Kingdom.:@0.489934:0.528617:0.820269:0.528617:0.820269:0.518033:0.489934:0.518033:0.010748:0.005369:0.002863:0.009487:0.009152:0.008816:0.003693:0.003773:0.006965:0.003549:0.008800:0.008481:0.007476:0.005209:0.009407:0.005880:0.003549:0.008545:0.009582:0.005034:0.003868:0.005129:0.003868:0.008066:0.006390:0.004028:0.003613:0.008912:0.006055:0.004794:0.008912:0.007651:0.006055:0.011594:0.009407:0.003773:0.004954:0.008066:0.008992:0.003549:0.009806:0.003613:0.009072:0.008737:0.008737:0.008561:0.014275:0.003480 My :@0.819723:0.528617:0.851996:0.528617:0.851996:0.518033:0.819723:0.518033:0.004373:0.002937:0.013359:0.007230:0.004373 responsibilities under those standards are further :@0.489514:0.544295:0.833570:0.544295:0.833570:0.533711:0.489514:0.533711:0.005299:0.007981:0.006560:0.008986:0.008906:0.008651:0.006464:0.003863:0.008826:0.003863:0.003527:0.003863:0.004964:0.003863:0.007901:0.006560:0.005634:0.009034:0.008603:0.009162:0.008156:0.005379:0.004788:0.005203:0.008731:0.008986:0.006560:0.008060:0.005203:0.006767:0.005155:0.008124:0.008587:0.009162:0.008124:0.005235:0.009162:0.006767:0.005491:0.007566:0.005203:0.007805:0.005203:0.004996:0.009034:0.005554:0.005411:0.008858:0.008348:0.005554:0.004373 described in the Auditor's responsibilities for the audit :@0.489094:0.559677:0.868871:0.559677:0.868871:0.549093:0.489094:0.549093:0.008986:0.007981:0.006464:0.007055:0.005299:0.003863:0.008731:0.007981:0.008986:0.006464:0.003272:0.007566:0.005714:0.005411:0.008699:0.008060:0.005203:0.010087:0.008731:0.009162:0.003863:0.005123:0.009162:0.005379:0.003671:0.006496:0.005714:0.005299:0.007981:0.006560:0.009066:0.008986:0.008731:0.006464:0.003863:0.008906:0.003863:0.003527:0.003863:0.004964:0.003863:0.007901:0.006560:0.004788:0.004996:0.009353:0.005554:0.004709:0.005411:0.008699:0.008060:0.005634:0.007805:0.008731:0.009162:0.003863:0.005123:0.004373 of the financial statements section of my certificate.:@0.489094:0.575059:0.849750:0.575059:0.849750:0.564474:0.489094:0.564474:0.008986:0.004788:0.004788:0.005411:0.009034:0.008156:0.004868:0.004996:0.003863:0.008779:0.008124:0.008683:0.007374:0.003623:0.008124:0.003639:0.006049:0.006767:0.005411:0.008124:0.005235:0.008348:0.013487:0.008348:0.009034:0.005139:0.006767:0.004820:0.006560:0.008060:0.007135:0.005203:0.003863:0.008826:0.008731:0.006049:0.008906:0.004788:0.005634:0.012944:0.007230:0.005299:0.007135:0.008156:0.005554:0.005411:0.003655:0.004996:0.003655:0.007374:0.007741:0.005411:0.008108:0.003464 Those standards require me and my staff to comply with :@0.488726:0.597333:0.886220:0.597333:0.886220:0.586749:0.488726:0.586749:0.008156:0.008651:0.008986:0.006560:0.007981:0.005203:0.006767:0.005155:0.008124:0.008587:0.009162:0.008124:0.005235:0.009162:0.006767:0.005922:0.005299:0.007805:0.008826:0.008571:0.003607:0.005203:0.007805:0.006049:0.012849:0.007725:0.005634:0.007645:0.008491:0.008906:0.006464:0.012944:0.007230:0.004373:0.006767:0.005411:0.008395:0.004996:0.004996:0.004964:0.005123:0.008986:0.005634:0.007374:0.008842:0.013280:0.008986:0.003863:0.007310:0.004373:0.011540:0.003863:0.005411:0.009034:0.004373 the Financial Reporting Council's Revised Ethical Standard :@0.488726:0.612714:0.893450:0.612714:0.893450:0.602130:0.488726:0.602130:0.005411:0.008699:0.008060:0.006049:0.007310:0.003863:0.008395:0.007725:0.008651:0.006975:0.003863:0.007566:0.003863:0.004373:0.002681:0.008986:0.007901:0.008906:0.008826:0.005203:0.005123:0.003863:0.008395:0.008906:0.006049:0.009880:0.009098:0.008826:0.009034:0.007103:0.003863:0.003863:0.003448:0.006767:0.005922:0.008826:0.007725:0.007055:0.003607:0.006305:0.007725:0.008731:0.006464:0.007645:0.005123:0.008651:0.003863:0.006895:0.007645:0.003863:0.005890:0.008236:0.005123:0.007805:0.008731:0.008906:0.007805:0.005299:0.008986:0.004373 2019. I have also elected to apply the ethical standards :@0.489062:0.628096:0.877091:0.628096:0.877091:0.617512:0.489062:0.617512:0.008826:0.008826:0.008603:0.008954:0.003464:0.004373:0.003001:0.001596:0.004373:0.002426:0.008651:0.007645:0.007310:0.007901:0.005634:0.007566:0.003607:0.006305:0.008731:0.005634:0.007901:0.003863:0.007901:0.007055:0.005123:0.007981:0.008986:0.005634:0.005123:0.008986:0.005634:0.007901:0.008986:0.009066:0.003863:0.007310:0.004373:0.005411:0.008779:0.008060:0.005634:0.008060:0.005411:0.008539:0.003863:0.006975:0.007805:0.003863:0.005459:0.006560:0.005123:0.007901:0.008731:0.009162:0.007901:0.005379:0.009162:0.006767:0.004373 relevant to listed entities. I am independent of NHS :@0.489483:0.643477:0.849084:0.643477:0.849084:0.632892:0.489483:0.632892:0.005379:0.008060:0.003863:0.007981:0.007390:0.007805:0.008731:0.005203:0.004868:0.005044:0.008651:0.006049:0.003607:0.003527:0.006305:0.004964:0.007645:0.008651:0.006049:0.007981:0.008731:0.005203:0.003863:0.005203:0.003863:0.007981:0.006767:0.003224:0.004373:0.002857:0.001596:0.006049:0.007805:0.013184:0.006049:0.003863:0.008826:0.009162:0.008348:0.009034:0.008348:0.008699:0.009401:0.008076:0.008826:0.005411:0.004756:0.009353:0.004756:0.005634:0.010582:0.010087:0.007566:0.004373 Resolution in accordance with the ethical requirements :@0.489903:0.658859:0.876478:0.658859:0.876478:0.648274:0.489903:0.648274:0.008986:0.007901:0.006464:0.008826:0.003863:0.008316:0.005123:0.003863:0.008651:0.008571:0.004373:0.002522:0.003272:0.007566:0.006049:0.007901:0.007055:0.007374:0.009098:0.005554:0.009066:0.008124:0.008763:0.007135:0.008156:0.004868:0.011540:0.003863:0.005682:0.009034:0.005746:0.005411:0.008699:0.008060:0.005634:0.007981:0.005203:0.008571:0.003863:0.006895:0.007805:0.003863:0.006640:0.005379:0.008060:0.009066:0.008731:0.003863:0.005203:0.008060:0.013359:0.008060:0.008731:0.005203:0.006560:0.004373 that are relevant to my audit of the financial statements :@0.488726:0.674537:0.883091:0.674537:0.883091:0.663953:0.488726:0.663953:0.005411:0.009034:0.008124:0.005235:0.005203:0.007805:0.005299:0.007901:0.005634:0.005379:0.008060:0.003863:0.007981:0.007390:0.007805:0.008731:0.005203:0.004868:0.005123:0.008986:0.006049:0.012944:0.007230:0.004788:0.008124:0.008683:0.009401:0.003623:0.005411:0.005092:0.009353:0.004756:0.004868:0.005411:0.008699:0.008060:0.005203:0.004996:0.003863:0.009034:0.007821:0.008826:0.007374:0.003623:0.008124:0.003639:0.006049:0.006560:0.005411:0.007869:0.005411:0.008028:0.013519:0.008156:0.009034:0.005155:0.006767:0.004373 in the UK. My staff and I have fulfilled our other ethical :@0.489483:0.689979:0.878373:0.689979:0.878373:0.679394:0.489483:0.679394:0.003272:0.007645:0.005634:0.005411:0.008699:0.008060:0.006049:0.010662:0.008986:0.003464:0.004373:0.002745:0.013695:0.007310:0.004373:0.006767:0.005411:0.008395:0.004996:0.004996:0.005379:0.007645:0.008491:0.008826:0.006464:0.001596:0.004373:0.002522:0.008651:0.007645:0.007230:0.007901:0.005299:0.004709:0.008826:0.003863:0.004709:0.003863:0.003863:0.003863:0.007901:0.009162:0.006049:0.009066:0.009034:0.005331:0.005203:0.009162:0.005411:0.008619:0.008156:0.005379:0.005203:0.007981:0.005203:0.008571:0.003863:0.006895:0.007805:0.003863:0.004373 responsibilities in accordance with these requirements.:@0.489483:0.705420:0.867886:0.705420:0.867886:0.694835:0.489483:0.694835:0.005299:0.007981:0.006560:0.008986:0.008906:0.008651:0.006464:0.003863:0.008826:0.003863:0.003527:0.003863:0.004964:0.003863:0.007901:0.006560:0.005634:0.003272:0.007566:0.006049:0.007901:0.007135:0.007374:0.009098:0.005554:0.009066:0.008124:0.008763:0.007135:0.008156:0.004788:0.011763:0.003863:0.005714:0.009321:0.005634:0.005203:0.008826:0.008060:0.006560:0.008060:0.006049:0.005379:0.008060:0.009066:0.008731:0.003863:0.005203:0.008060:0.013280:0.008060:0.008731:0.005203:0.006560:0.003464 I believe that the audit evidence I have obtained is sufficient :@0.489499:0.727575:0.908891:0.727575:0.908891:0.716990:0.489499:0.716990:0.001596:0.006464:0.008906:0.007805:0.003607:0.003607:0.007805:0.007230:0.007805:0.005203:0.005411:0.009034:0.008124:0.005411:0.004693:0.005411:0.008699:0.008060:0.005299:0.007901:0.008826:0.009401:0.003623:0.005411:0.005171:0.008060:0.007390:0.003863:0.008906:0.008060:0.008651:0.007135:0.007981:0.006049:0.001596:0.006464:0.008651:0.007645:0.007230:0.007901:0.005299:0.009066:0.009066:0.005203:0.007901:0.003863:0.008571:0.008060:0.009066:0.006049:0.003192:0.005714:0.004868:0.006767:0.008858:0.004996:0.004996:0.003623:0.007374:0.003863:0.008092:0.009034:0.005411:0.004373 and appropriate to provide a basis for my opinion.:@0.489079:0.742955:0.838083:0.742955:0.838083:0.732371:0.489079:0.732371:0.007645:0.008491:0.008906:0.006049:0.008124:0.009018:0.009162:0.005379:0.009066:0.009162:0.005379:0.003863:0.007821:0.005203:0.008060:0.004868:0.005123:0.008986:0.006049:0.008906:0.005203:0.008826:0.007230:0.003607:0.008826:0.007805:0.005634:0.006895:0.006384:0.008731:0.007566:0.006384:0.003607:0.006384:0.004868:0.004996:0.009353:0.005554:0.005459:0.012944:0.007230:0.005299:0.008986:0.008986:0.003863:0.008491:0.003863:0.008731:0.008571:0.003464