34 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 Board of Directors of Barbados Public Workers’ Co-operative Credit Union Limited Our opinion In our opinion, the financial statements present f airly, in all material respects, the f inancial position of Barbados Public Workers’ Co-operative Credit Union Limited standing alone (the Credit Union) as at March 31, 2024, and its financial performance and its cash flows f or the year then ended in accordance with IFRS Accounting Standards. What we have audited The f inancial statements of the Credit Union standing alone comprise: • the Credit Union separate statement of f inancial position as at March 31, 2024; • the Credit Union separate statement of income f or the year then ended; • the Credit Union separate statement of comprehensive income f or the year then ended; • the Credit Union separate statement of changes in equity f or the year then ended; • the Credit Union separate statement of cash f lows f or the year then ended; and • the notes to the Credit Union separate 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 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 Credit Union 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 fulfilled our other ethical responsibilities in accordance with the IESBA Code.
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