REG - United Utilities Grp - Half Year Results <Origin Href="QuoteRef">UU.L</Origin> - Part 3

United UtilitiesAnnouncement

26/11/2014 07:11

- Part 3: For the preceding part double click  ID:nRSZ9946Xb 

were no events arising after the reporting date that required
recognition or disclosure in the financial statements for the six month period
ended 30 September 2014. 
 
STATEMENT OF DIRECTORS' RESPONSIBILITIES 
 
The half-yearly financial report is the responsibility of, and has been
approved by, the directors. The directors are responsible for preparing the
half-yearly financial report in accordance with the DTR of the UK FCA. 
 
Responsibilities Statement 
 
We confirm that to the best of our knowledge: 
 
-     the condensed set of financial statements has been prepared in
accordance with IAS 34 Interim Financial Reporting as adopted by the EU; 
 
-     the interim management report includes a fair review of the information
required by: 
 
·    DTR 4.2.7R of the Disclosure and Transparency Rules, being an indication
of important events that have occurred during the first six months of the
financial year and their impact on the condensed set of financial statements;
and a description of the principal risks and uncertainties for the remaining
six months of the year; and 
 
·    DTR 4.2.8R of the Disclosure and Transparency Rules, being related party
transactions that have taken place in the first six months of the current
financial year and that have materially affected the financial position or
performance of the entity during that period; and any changes in the related
party transactions described in the last annual report that could do so. 
 
The directors of United Utilities Group PLC at the date of this announcement
are listed below: 
 
Dr John McAdam 
 
Steve Mogford 
 
Dr Catherine Bell 
 
Stephen A Carter            (appointed 1 September 2014) 
 
Mark Clare 
 
Russ Houlden 
 
Brian May 
 
Sara Weller 
 
This responsibility statement was approved by the board and signed on its
behalf by: 
 
 ………………………..Steve Mogford  ……………………….Russ Houlden   
                                                    
 25 November 2014          25 November 2014         
 Chief Executive Officer   Chief Financial Officer  
 
 
INDEPENDENT REVIEW REPORT TO UNITED UTILITIES GROUP PLC 
 
Introduction 
 
We have been engaged by the company to review the condensed set of financial
statements in the half-yearly financial report for the six months ended 30
September 2014 which comprises the consolidated income statement, the
consolidated statement of comprehensive income, the consolidated statement of
financial position, the consolidated statement of changes in equity, the
consolidated statement of cash flows and the related explanatory notes. We
have read the other information contained in the half-yearly financial report
and considered whether it contains any apparent misstatements or material
inconsistencies with the information in the condensed set of financial
statements. 
 
This report is made solely to the company in accordance with the terms of our
engagement to assist the company in meeting the requirements of the Disclosure
and Transparency Rules ("the DTR") of the UK's Financial Conduct Authority
("the UK FCA").  Our review has been undertaken so that we might state to the
company those matters we are required to state to it in this 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 company for our review work,
for this report, or for the conclusions we have reached. 
 
Directors' responsibilities 
 
The half-yearly financial report is the responsibility of, and has been
approved by, the directors.  The directors are responsible for preparing the
half-yearly financial report in accordance with the DTR of the UK FCA. 
 
As disclosed in note 1, the annual financial statements of the group are
prepared in accordance with IFRSs as adopted by the EU.  The condensed set of
financial statements included in this half-yearly financial report has been
prepared in accordance with IAS 34 Interim Financial Reporting as adopted by
the EU. 
 
Our responsibility 
 
Our responsibility is to express to the company a conclusion on the condensed
set of financial statements in the half-yearly financial report based on our
review. 
 
Scope of review 
 
We conducted our review in accordance with International Standard on Review
Engagements (UK and Ireland) 2410 Review of Interim Financial Information
Performed by the Independent Auditor of the Entity issued by the Auditing
Practices Board for use in the UK.  A review of interim financial information
consists of making enquiries, primarily of persons responsible for financial
and accounting matters, and applying analytical and other review procedures. 
A review is substantially less in scope than an audit conducted in accordance
with International Standards on Auditing (UK and Ireland) and consequently
does not enable us to obtain assurance that we would become aware of all
significant matters that might be identified in an audit.  Accordingly, we do
not express an audit opinion. 
 
Conclusion 
 
Based on our review, nothing has come to our attention that causes us to
believe that the condensed set of financial statements in the half-yearly
financial report for the six months ended 30 September 2014 is not prepared,
in all material respects, in accordance with IAS 34 as adopted by the EU and
the DTR of the UK FCA. 
 
John Luke 
 
for and on behalf of KPMG LLP 
 
Chartered Accountants 
 
St James' Square 
 
Manchester 
 
M2 6DS 
 
25 November 2014 
 
This information is provided by RNS
The company news service from the London Stock Exchange