Loading up the truck, page-2913

Eagle you are correct.  The relevant passage is:

Scope of audit of the financial statements

"In addition, we read all the financial and non-financial information in the Strategic and Directors' report to identify material inconsistencies with the audited financial statements. If we become aware of any apparent material misstatements or inconsistencies we consider the implications for this report."

The Directors report states a going concern to March 2017.   If the auditor was of the opinion this is a material misstatement, knowing the current state of affairs as the auditor must, the auditor is compelled to comment - irrespective of the financial statements up to June 2015.

It is not a guarantee but it is as close as one could get to a professional opinion of the company's state of affairs at this time - 31 March 2016.