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30 GUARDIAN MEDIA LIMITED AND ITS SUBSIDIARIES ANNUAL REPORT 2020 FINANCIALS 2020INDEPENDENT AUDITOR%u2019S REPORTTO THE SHAREHOLDERS OF GUARDIAN MEDIA LIMITEDReport on the Audit of the Consolidated Financial Statements (continued)Other information included in the Group%u2019s 2020 Annual ReportOther information consists of the information included in the Group%u2019s 2020 Annual Report, other than the consolidated financial statements and our auditor%u2019s report thereon. Management is responsible for the other information. The Group%u2019s 2020 Annual Report is expected to be made available to us after the date of this auditor%u2019s report.Our opinion on the consolidated financial statements does not cover the other information and we will not express any form of assurance conclusion thereon.In connection with our audit of the consolidated financial statements, our responsibility is to read the other information identified above when it becomes available and, in doing so, consider whether the other information is materially inconsistent with the consolidated financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated.Responsibilities of Management and the Audit Committee for the Consolidated Financial StatementsManagement is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with IFRSs, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. In preparing the consolidated financial statements, management is responsible for assessing the Group%u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.The Audit Committee is responsible for overseeing the Group%u2019s financial reporting process.