Report on the Financial Report We have audited the accompanying financial report of Life Without Barriers, which comprises the summary statement of financial position as at 30 June 2014, the summary statement of surplus or deficit and other comprehensive income, summary statement of changes in funds and summary statement of cash flows for the year then ended, notes comprising a summary of significant accounting policies and other explanatory information, and the directors’ declaration which is derived from the audited financial statements of Life Without Barriers and consolidated entity for the year ended 30 June 2014 The summary financial statements do not contain all the disclosures required by Australian Accounting Standards – Reduced Disclosure Requirements. Reading the summary financial statements, therefore, is not a substitute for reading the audited financial report of Life Without Barriers. Directors’ Responsibility for the Financial Report The Directors are responsible for the preparation of a summary of the audited financial statements on the basis described in Note 1. Auditor’s Responsibility Our responsibility is to express an opinion on the summary financial statements based on our procedures, which were conducted in accordance with Auditing Standard ASA 810: Engagements to Report on Summary Financial Statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Independence In conducting our audit, we have complied with the independence requirements of the Corporations Act 2001. We confirm that the independence declaration required by the Corporations Act 2001, which has been given to the directors of Life Without Barriers, would be in the same terms if given to the directors as at the time of this auditor’s report. Additional Scope Pursuant to the Charitable Fundraising Act 1991 In addition, our audit report has also been prepared for the Members of the company in accordance with Section 24(2) of the Charitable Fundraising Act 1991. Accordingly we have performed additional work beyond that which is performed in our capacity as auditors pursuant to the Corporations Act 2001. These additional procedures included obtaining an understanding of the internal control structure for fundraising appeal activities and examination, on a test basis, of evidence supporting compliance with the accounting and associated record keeping requirements for fundraising activities pursuant to the Charitable Fundraising Act 1991 and Regulations. It should be noted that the accounting records and data relied upon for reporting on fundraising appeal activities are not continuously audited and do not necessarily reflect after the event accounting adjustments and the normal year end financial adjustments for such matters as accruals, prepayments, provisioning and valuations necessary for period end financial statements preparation. The performance of our statutory audit included a review of internal controls for the purpose of determining the appropriate audit procedures to enable an opinion to be expressed on the financial statements. This review is not a comprehensive review of all those systems or of the system taken as a whole and is not designed to uncover all weaknesses in those systems. Our audit opinion pursuant to the Charitable Fundraising Act 1991 has been formed on the above basis. Opinion In our opinion, the summary financial statements derived from the audited financial statements of Life Without Barriers for the year ended 30 June 2014, are consistent, in all material respects with those audited financial statements, on the basis described in Note 1. Mark O’Connor Partner NEWCASTLE 27 September 2014