THE GENERAL SERVICE BOARD OF ALCOHOLICS ANONYMOUS (GREAT BRITAIN) LIMITED
(A Company Limited by Guarantee)
INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES AND MEMBERS OF THE GENERAL SERVICE BOARD OF ALCOHOLICS ANONYMOUS (GREAT BRITAIN) LIMITED
We have audited the financial statements of The General Service Board of Alcoholics Anonymous (Great Britain) Limited (the ‘charitable company’) for the year ended 30 September 2025, which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
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give a true and fair view of the state of the charitable company’s affairs as at 30 September 2025, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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· have been prepared in accordance with the requirements of the Companies Act 2006, The Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006.
Basis for opinion
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 responsibilities for the audit of the financial statements section of our report. We are independent of the charitable 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 we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the trustees' report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
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Document ID: 2326befe98b48672f04c49f7c8b01796b4621dc6857e96d97fb2cae2950898f4
THE GENERAL SERVICE BOARD OF ALCOHOLICS ANONYMOUS (GREAT BRITAIN) LIMITED
(A Company Limited by Guarantee)
INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES AND MEMBERS OF THE GENERAL SERVICE BOARD OF ALCOHOLICS ANONYMOUS (GREAT BRITAIN) LIMITED (CONTINUED)
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
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the information given in the trustees' report, which includes the directors' report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
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the directors’ report included within the trustees' report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees' report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
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adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
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the financial statements are not in agreement with the accounting records and returns; or
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certain disclosures of trustees’ remuneration specified by law are not made; or
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we have not received all the information and explanations we require for our audit; or
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the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.
Responsibilities of trustees
As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Auditor responsibilities for the audit of the financial statements
We have been appointed as auditor under Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.
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Document ID: 2326befe98b48672f04c49f7c8b01796b4621dc6857e96d97fb2cae2950898f4
THE GENERAL SERVICE BOARD OF ALCOHOLICS ANONYMOUS (GREAT BRITAIN) LIMITED
(A Company Limited by Guarantee)
INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES AND MEMBERS OF THE GENERAL SERVICE BOARD OF ALCOHOLICS ANONYMOUS (GREAT BRITAIN) LIMITED (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
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the engagement partner ensured that the engagement team collectively has the appropriate competence, capabilities and skills to identify or recognise non compliance with applicable laws and regulations;
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we identified the laws and regulations applicable to the charitable company through discussions with management and trustees, and from our knowledge and experience of this organisation;
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we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charitable company, including the Charities Act 2011, the Companies Act 2006, data protection, health and safety and employment laws;
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we assessed the extent of compliance with the laws and regulations identified above through making enquires of management and trustees; and
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identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non compliance throughout the audit of the charitable company.
We assessed the susceptibility of the charitable company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
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making enquiries of management and trustees as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
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considering the internal controls in place to mitigate risks of fraud and non compliance with laws and regulations.
To address the risks of fraud through management override of controls, we:
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performed analytical procedures to identify any unusual or unexpected variances;
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tested journal entries to identify unusual transactions;
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assessed whether judgments and assumptions made in determining the accounting estimates set out in note 3 were indicative of potential bias; and investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
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agreeing financial statement disclosures to underlying supporting documentation;
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reading the minutes of meetings of those charged with governance; and
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enquiring of management as to actual and potential litigation and claims.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
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Document ID: 2326befe98b48672f04c49f7c8b01796b4621dc6857e96d97fb2cae2950898f4
THE GENERAL SERVICE BOARD OF ALCOHOLICS ANONYMOUS (GREAT BRITAIN) LIMITED
(A Company Limited by Guarantee)
INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES AND MEMBERS OF THE GENERAL SERVICE BOARD OF ALCOHOLICS ANONYMOUS (GREAT BRITAIN) LIMITED (CONTINUED)
A further description of our responsibilities is available on the FRC's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Use of our report
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charitable company's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members and trustees those matters we are required to state to them in an auditor’s 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 charitable company and the charitable company’s members as a body, and the Charitable Company's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Signer ID: CRZCVPKXXZ...
Laura Masheder (Senior statutory auditor)
for and on behalf of
Sumer Auditco Limited
Statutory auditor Rievaulx House 1 St Mary's Court York YO24 1AH
Date: 26/02/2026 GMT
Sumer Auditco Limited is eligible to act as an auditor in terms of Section 1212 of the Companies Act.
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Document ID: 2326befe98b48672f04c49f7c8b01796b4621dc6857e96d97fb2cae2950898f4