, | | | | ## COOKSTOWN ENTERPRISE CENTRE LTD INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COOKSTOWN ENTERPRISE CENTRE LTD ## Opinion We have audited the financial statements of Cookstown Enterprise Centre Ltd (the 'company’) for the year ended 31 August 2025 set out on pages 6 to 18. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). ## In our opinion the financial statements: - e give a true and fair view of the state of the company's affairs as at 31 August 2025 and of its surplus for the year then ended; - « have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - » have been prepared in accordance with the requirements of the Companies Act 2006. ## Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's 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 the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. ## Conclusions relating to going concern We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where: - e the directors' use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or | - e the directors have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the company’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. ## Other information The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. ## We have nothing to report in this regard. ## Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our audit: - ¢ the information given in the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and - « the directors' report has been prepared in accordance with applicable legal requirements. a “7s i : : | . : . : : | : | | | | ## COOKSTOWN ENTERPRISE CENTRE LTD INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF COOKSTOWN ENTERPRISE CENTRE LTD nn Matters on which we are required to report by exception In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: « adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or . the financial statements are not in agreement with the accounting records and returns; or . certain disclosures of directors' remuneration specified by law are not made; or + we have not received all the information and explanations we require for our audit; or . the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemption in preparing the directors' report and from the requirement to prepare a strategic report. ## Responsibilities of directors As explained more fully in the directors’ responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. A further description of our responsibilities is available on the Financial Reporting Council's website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report. This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matterspermittedwe by law,are required we do notto acceptstate to or assumethem in responsibilityan auditor's reportto anyoneand otherfor no thanother thepurpose. companyTo andthe thefullest company'sextent members as a body, for our audit work, for this report, or for the opinions we have formed. AG)i~ Angol: ee 5 March 2026 Erica Convery (Senior Statutory Auditor) Station House for and on behalf of David-Lyttle + Co Ltd 46 Molesworth Street Chartered Accountants Cookstown Statutory Auditor Co Tyrone BT80 8PA I «Bo