Brant Animal Hospital Professional Corporation: Financial Statements
BRANT ANIMAL HOSPITAL PROFESSIONAL
CORPORATION
FINANCIAL STATEMENTS
December 31, 2012
BRANT ANIMAL HOSPITAL PROFESSIONAL
CORPORATION
December 31, 2012
Contents
Page
Auditors ' Report
3-4
Financial Statements
Balance Sheet and Statement of Retained Earnings
5-6
Statement of Statement of Comprehensive Income
7
Statement of Cash Flows
8
Notes to Financial Statements
9-13
BRANT ANIMAL HOSPITAL PROFESSIONAL
CORPORATION
WHITE & ROSEN
Certified General Accountant
150 Brant Street, Burlington, ON L1L 1L5
Auditor 's Report
To the Shareholders of Brant Animal Hospital Professional Corporation
We have audited the accompanying financial statements of Brant Animal Hospital
Professional Corporation, which comprise the balance sheets as at December 31, 2012, and December 31, 2011, and the statements of income, and retained earnings, and cash flows for the years ended December 31, 2012 and December 31, 2011, and a summary of significant accounting policies and other explanatory information.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian accounting standards for private enterprises, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in
CORPORATION
FINANCIAL STATEMENTS
December 31, 2012
BRANT ANIMAL HOSPITAL PROFESSIONAL
CORPORATION
December 31, 2012
Contents
Page
Auditors ' Report
3-4
Financial Statements
Balance Sheet and Statement of Retained Earnings
5-6
Statement of Statement of Comprehensive Income
7
Statement of Cash Flows
8
Notes to Financial Statements
9-13
BRANT ANIMAL HOSPITAL PROFESSIONAL
CORPORATION
WHITE & ROSEN
Certified General Accountant
150 Brant Street, Burlington, ON L1L 1L5
Auditor 's Report
To the Shareholders of Brant Animal Hospital Professional Corporation
We have audited the accompanying financial statements of Brant Animal Hospital
Professional Corporation, which comprise the balance sheets as at December 31, 2012, and December 31, 2011, and the statements of income, and retained earnings, and cash flows for the years ended December 31, 2012 and December 31, 2011, and a summary of significant accounting policies and other explanatory information.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian accounting standards for private enterprises, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in
References: NOTE: For PEs and NPOs using the pPre-changeover standards, refer to Handbook — Accounting Part V and the PPM disclosure checklists (Volume I, Section 1020).