40 BARBADOS PUBLIC WORKERS’ CO-OPERATIVE CREDIT UNION LIMITED PricewaterhouseCoopers SRL, The Financial Services Centre, Bishop’s Court Hill, P.O. Box 111, St. Michael , BB14004, Barbados, West Indies T: (246) 626 6700, F: (246) 436 1275, www.pwc.com/bb Independent auditor’s report To the Members of Barbados Public Workers’ Co-operative Credit Union Limited Our opinion In our opinion, the consolidated f inancial statements present f airly, in all material respects, the consolidated financial position of Barbados Public Workers’ Co-operative Credit Union Limited (the Credit Union) and its subsidiaries (together ‘the Group’) as at March 31, 2024, and their consolidated f inancial perf ormance and their consolidated cash f lows f or the year then ended in accordance with IFRS Accounting Standards. What we have audited The Group’s consolidated f inancial statements comprise: • the consolidated statement of f inancial position as at March 31, 2024; • the consolidated statement of income f or the year then ended; • the consolidated statement of comprehensive income f or the year then ended; • the consolidated statement of changes in equity f or the year then ended; • the consolidated statement of cash f lows f or the year then ended; and • the notes to the consolidated financial statements, comprising material accounting policy inf ormation and other explanatory inf ormation. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the consolidated financial statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis f or our opinion. Independence We are independent of the Group in accordance with the International Code of Ethics f or Prof essional Accountants (including International Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA Code). We have f ulf illed our other ethical responsibilities in accordance with the IESBA Code.
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