UNIVERSITY & COLLEGE UNION Statement to members issued in connection with the Union’s Annual Return for the year ended 31 August, 2023

The member may raise any such concern with such one or more of the following as it seems appropriate to raise it with: the officials of the union, the trustees of the property of the union, the auditor or auditors of the union, the Certification Officer (who is an independent officer appointed by the Secretary of State) and the police. [...] Copy of auditor’s report included in the return to the Certification Office INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE UNIVERSITY AND COLLEGE UNION Opinion We have audited the financial statements of the University and College Union for the year ended 31st August 2023 which comprise the Funds Accounts, the Balance Sheet and the notes to the financial statements, including a summary of sign. [...] Matters on which we are required to report by exception In the light of the knowledge and understanding of the Union and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Honorary Treasurer. [...] INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE UNIVERSITY AND COLLEGE UNION (CONTINUED) Responsibilities of the Members of the National Executive Committee As explained more fully in the Statement of Responsibilities of the Union and Members of the National Executive Committee [set out on page 22-1], the Members of the National Executive Committee are responsible for the preparation of the fin. [...] In preparing the financial statements, the Members of the Executive Committee are responsible for assessing the Union’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 Members of the Executive Committee either intend to liquidate the Union or to cease operations, or have no realistic alte.