Independent Auditor’s Report to WMAS Council of Governors

In our auditor’s report issued on 24 June 2025, we explained that we 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 requirements of Schedule 10 of the National Health Service Act 2006 and the Code of Audit Practice, until we had:

• confirmation from the NAO that no additional work would be required in respect of the Consolidated NHS Provider Accounts exercise. We have now had this confirmation.

Opinion on the financial statement

In our auditor’s report for the year ended 31 March 2025 issued on 24 June 2025, we reported that, in our opinion the financial statements:

• give a true and fair view of the financial position of the Trust as at 31 March 2025 and of the Trust’s expenditure and income for the year then ended;
• have been properly prepared in accordance with international accounting standards as interpreted and adapted by the Department of Health and Social Care Group Accounting Manual 2024/25; and
• have been prepared in accordance with the requirements of the National Health Service Act 2006

No matters have come to our attention since that date that would have a material impact on the financial statements on which we gave this opinion.

Report on other legal and regulatory requirements – Audit certificate

We certify that we have completed the audit of West Midlands Ambulance Service University NHS Foundation Trust for the year ended 31 March 2025 in accordance with the requirements of Schedule 10 of the National Health Service Act 2006 and the Code of Audit Practice.

Use of our report

This report is made solely to the Council of Governors of the Trust, as a body, in accordance with Schedule 10 of the National Health Service Act 2006. Our audit work has been undertaken so that we might state to the Council of Governors of the Trust those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Trust and the Trust’s Council of Governors, as a body, for our audit work, for this report, or for the opinions we have formed.