Separate Financial Statements of CRICKET WEST INDIES INC. September 30, 2018 Cricket West Indies Inc. Table of Contents Page Independent Auditors' Report 1 - 4 Separate Statement of Financial Position 5 Separate Statement of Comprehensive Income 6 Separate Statement of Changes in Equity 7 Separate Statement of Cash Flows 8 - 9 Notes to the Separate Financial Statements 10 - 39 KPMG 2nd Floor, ABI Financial Centre 156 Redcliffe Street P.O. Box W388 St. John’s Antigua Telephone (268) 562-9172 Email:
[email protected] INDEPENDENT AUDITORS' REPORT To the Shareholders of Cricket West Indies Inc. Report on the Audit of the Financial Statements Opinion We have audited the separate financial statements of Cricket West Indies Inc. (“the Company”), which comprise the separate statement of financial position as at September 30, 2018, the separate statements of comprehensive income, changes in equity and cash flows for the year then ended, and notes, comprising significant accounting policies and other explanatory information. In our opinion, the accompanying separate financial statements present fairly, in all material respects, the unconsolidated financial position of the Company as at September 30, 2018, and its unconsolidated financial performance and its unconsolidated cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRS). Basis for Opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditors’ Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in Antigua and Barbuda, and we have fulfilled our other ethical responsibilities in accordance with these requirements.