[rahimnathwani]

Yes, but:

1. The part I quoted suggest that any statement by management about revenue-related balances may be unreliable.

2. The 'Basis for qualified opinion', which does refer to the financial statements is clear that they were unable to verify almost 500MM GBP of revenue.

  ... we were unable to satisfy ourselves by the execution of such procedures or by alternative means concerning the completeness and occurrence of revenue within these streams totalling £476,856k which is included in the Statement of Comprehensive Income and Note 6 of the financial statements for the year ended 31 December 2021. Consequently, we were unable to determine whether any

adjustments to this amount or related amounts were necessary.

Regarding #2, if these numbers turn out to be incorrect, then it's extremely unlikely that the income statement could be adjusted without the balance sheet also being adjusted. The income statement reflects changes in the balance sheet over time. If the changes turn out to be wrong, then there are three possibilities:

A) The most recent balance sheet is wrong.

B) The previous balance sheet was wrong.

C) Both (A) and (B).