COOKSTOWN ENTERPRISE CENTRE LTD INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COOKSTOWN ENTERPRISE CENTRE LTD Oplnlon have audited the finanaal statements of Cookstown Enterprise Centre Ltd {the 'companVI for the y8ar ended 31 August 2024 sel out on pages 6 10 19. The financi81 reporting framework that has been applwd in their preparats.on is applicable law and Unrted lfj"ngdom Accounting Stsndards, including FRS 102 The Financial Reporting StsnLlard appIlble in Ihe UK and Republic of Ireland {Unitod lQ"ngdom Generally Accepted Accounting Practice). In our oiinion the financ4al statements.. give a true and fair view of the state of the companys affairs as a131 August 2024 and of Tts surplus for the year then ended", have been property prepared in accordanc4 wilh United Kingdom Generally Accepted AcCoUntir Prath"ce,' and have been prepared in accordance the r•quirements of the C(hnpaniesAct 2006. 8asFs lor oplnlon We conducted our audr( in accordance wrth International Standards on ALKliti"ng IUKI IISAS IUKI} and applicable law. Our responsibilities under those standaids are further described in the Auditorfs responsAbililies for the audit of the fanCIal statements seth.on ol our report. are independent of the company in aecordance wrth the ethical requirements that are relevant lo our audit of the financial ststements in the UK. induding the FRC'S Ethical Standard. and we have fulfilled our other ethical rè$ponsibilib"es in accordance wth these r8quirements. We b6liev& that the audit emdence we have obtained is sufficaent and aFpropriate to provide a basis for our opinion. Concluslon3 relatlng to golng eoncern We have nothing to report in respect of the following matters in relation lo which ts ISAS {UKI require u8 to report to you where.. the directors, use of the going concern basis of accounting tho preparntion of the financial statements is not appropriate,. or the dirgCtOTS have not disdosed in the financial statements any Alentifi&J material nrtaint10s that may cast Significant doubl about the company's ability to conty.nue to adopt the going COnM basis of accounting for a period of at bast tsve1 months from the date when the finanaal ststeThnts are aLrthorised for issue. Oth•r inforniation The other inforrnats.on compnses the information included in annual report othgr than Ihe financial statements and our auditoffs report thereon. The directors are responsib for the other infomiation containgd within the annual report. Our opinion on the financial ststements doe5 not cover the other inforrnabon and. expt to the extent otherwise expliotly $tat8d in our report. we do not express any fom of assurance conclusion thereon. Our responsibility is to read ts other infomalion and. in doing so, consider whether the other Infomiation is materially incvnsist&nt with the financial statements or our knowledge Obtai in the course of the audit. or othewse appears to be materially misststed. If we identify such material ineonsistencies or apparent material misstatsmenls we are required lo delemine whethgr this gives nse to a material mis5tatgment in the financial stat8mants themselves. If. based on the work we have perfomied. we condude that there is a material misstatement of this other infomiation, we are required to rep1 that fact. We have nothing to report in this regard. Oplnions on other mattgrs prescribed by the CompaTriw A¢t 2006 In our opinion, based on the work undertaken in the course of our audit.. the infomation given in the dirs¢tOfS' report for the finanaal year for vthich the financial statements ar¢ prepared is consistent wth the financ1 stslements.. and the directors. report has been prepared in accordan applicab19 legal rgquirements.
COOKSTOWN ENTERPRISE CENTRE LTD INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF COOKSTOWN ENTERPRISE CENTRE LTD Maltsr• on Y4hi¢h are rnqulrgd to rgport by •xcgption In the light of the knowledge and understsnding of the company and its environment obtsin8d in the course of the audit. we have not identified malenal misstatements in the directors, report have nothirKJ to report in respect of the following matters in relation to which the Companies Act 2006 requires us lo report to you rf, in our opinion.. adequate accounting Tecords have not been kept. or returns adequaie for our audit have not been received from branches not visited by us". or the finanaal ststements are not in agreementwith the accounting records ar retums.. or certain disdosures of directors, femuneration specified by law are not made., or we have not received all the information 8nd explanations we requi for our audit,. or the directors were not enbtled to prepare ts finanoal statements in accordance wth the sm811 companies regime and take advantage ol the small companEs' exempts.on in weparing the dirtttors, report aNI from the requirementto prepa a strategic reporL Re¥ponslbiIitl of directorn As exFAained more fvlly in the directors. responsibilthes statement. the direLtors are responsible for the preparation of the financial statements 8tYJ for bèing satisfied that they give a true and fair view, and for such intemal control as the directors determine is necessary lo enable the preparation of fingnaal statements that ale free from material misststemenL whether due to fraud OT error. In preparing the financial statements. the directors aTe responsible for assessing the Company's abilty to continue as a going COnM, di$dosing, as applicable, matter5 related to going concem and using the going cnncern basis of accounting unless the dir&#ors ether intend lo liquidate the company or lo cease operab"ons, or have no realisbc allernatsve bul to do so. Audltorfs Tespon¥lbllllles for the aud of th• Ilnanci•l statements Our ofyectives are to obtsin reasonable assuran about whether the financial statements as a whole are free from material misslatemenl. whether due to fraud or error. and to issue an auditors report that indu(Ses our opini¢)n. Reasonable assurance 15 a high level of assuran but is not a guarantee that an audf( conducted in accordance wth ISAS IUKI will ahvays detect a material mi55talement when it exists. Misstatements can arise from fraud or error and are considered rnaterial rf, individually or in the 3ggr9gate, they could reasonably be expected to influence the economic deCIon5 of users tsken on the basis of these financial ststements. A ftjrthar description of our responsibitities is available on the Finanual Reporting Council's websrte at. hty)5.'11 www.frc.org.ukJ3uditorsrespon$ibilits"es. This description forms part of our auditorfs repo This report 1$ made solely to the company's members. as 8 body. in 8fxcKdance wlh Chapter 3 of Part 16 of the Companie$ Act 201%. Our audit work has been unéertaken so thal we might stste to the companys members those matter5 we are required to stste to them in an auditorfs report and for no other purpose. To the fvllesl extent permitted by law. we do not accept or assume reSponsi"11ty lo anyone other than the company and the cornpany's members as a body, for our auditwofk. for this reporL or for the OpinnS we have foffi. 19 March 2025 Erlca Convery (Senlor S for and on behalf of Da Chartered Accountants Statutory Auditor toryAu or) Lyidg + Coltd Station Houso 46 Molesworth Street Cotskstown Co Tyrone BT80 8PA