Annual Report and Accounts
MWL Annual Report and Accounts 2024/25
“Grant Thornton UK LLP issued an unqualified audit opinion for the audit of Mersey and West Lancashire Teaching Hospitals NHS Trust’s (the Trust) financial statements for the year ended 31 March 2025, on 27 June 2025. This was before the NHS accounts timetable deadline for 2024-25 audits, which was a positive outcome. On the same day, Grant Thornton also issued the 2024-25 Auditors’ Annual Report on Value for Money (VFM) arrangements which did not highlight any significant weaknesses in the Trust’s VFM arrangements, which was also a positive outcome.
As reported in the final Audit Findings Report dated 27 June 2025, Grant Thornton could not formally conclude the audit and issue an audit certificate for the Trust for the year ended 31 March 2025, in accordance with the requirements of the Local Audit and Accountability Act 2014 and the Code of Audit Practice, until Grant Thornton receives confirmation from the National Audit Office (NAO) that the audit of the NHS group consolidation as a whole is complete for the year ended 31 March 2025. This confirmation has not yet been received from the NAO as at 25 September 2025. However, this is expected before end of the year and once received, Grant Thornton will be able to issue the certificate and formally close the Trust’s 2024-25 audit.
Grant Thronton is satisfied, this matter does not have an impact on the financial statements for the year ended 31 March 2025, on which an unqualified audit opinion has already been issued”.