Accounts 2007

AUDITORS REPORT

Report of the Independent Auditors to the Members of BackCare registered as National Back Pain Association

We have audited the financial statements of BackCare for the year ended 31 December 2007 on pages seven to thirteen. These financial statements have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (effective June 2002), under the historical cost convention and the accounting policies set out therein.

This report is made solely to the charity’s members, as a body, in accordance with Section 235 of the Companies Act 1985. Our audit work has been undertaken so that we might state to the members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the members as a body, for our audit work, for this report, or for the opinions we have formed.

Respective responsibilities of trustees and auditors
As described on page four the trustees, who are also the directors of the charity for the purposes of Company Law, are responsible for the preparation of financial statements in accordance with applicable law and United Kingdom Accounting Standards.

Our responsibility is to audit the financial statements in accordance with relevant legal and regulatory requirements and United Kingdom Auditing Standards.

We report to you our opinion as to whether the financial statements give a true and fair view and are properly prepared in accordance with the Companies Act 1985. We also report to you if, in our opinion, the Report of the Trustees is not consistent with the financial statements, if the charity 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 trustees' remuneration and transactions with the charity is not disclosed.

We read the Report of the Board of Trustees and consider the implications for our report if we become aware of any apparent misstatements within it.

Basis of audit opinion
We conducted our audit in accordance with United Kingdom Auditing Standards issued by the Auditing Practices Board. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgements made by the trustees in the preparation of the financial statements, and of whether the accounting policies are appropriate to the charity'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 financial statements 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 financial statements.

Going concern
In our opinion we have considered the adequacy of the disclosures made in Note 1 concerning the uncertainty over cash flows. In view of this uncertainty we consider that it should be brought to your attention but our opinion is not qualified in this respect. Opinion
In our opinion the financial statements give a true and fair view of the state of the charitable group & company's affairs as at 31 December 2007 and of its surplus for the year then ended and have been properly prepared in accordance with the Companies Act 1985.

Hawkins Scott Chartered Accountants & Registered Auditors
Wyvern House, 55-61 Frimley High Street, Frimley, Surrey, GU16 7HJ

Date: 31 March 2008