TRANSPORT TRAINING BOARD FOR NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF TRANSPORT TRAINING BOARD FOR NORTHERN IRELAND Opinlon Ve have audlted the financlal statements of Transport Training Board for Northern Ireland (the 'charity') for the year ended 31 December 2023 which comprise the group statement of financial actlvlties, the group balance sheet, the group statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation Is applicable law and United Kingdom Accounting Standards, including Financlal Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republlc of Ireland (United Kingdom Generally Accepted AcGounting Practice). In our opinion, tha financlal statements.. glve a true and fair view of the state of the charitable company's affairs as at 31 December 2023 and of its incoming resources and application of resource8, includlng its Income and expenditure, for the year then ended., h8ve been properly prepared in accordance with United ￿'ngdorn Generally Accepted Accountlng Practlce., and have been prepared in accordance wlth the requlrements of the Companies Act 2006. Basls for oplnlon We conducted our audlt In accordance with International Standards on Audltlng (UK) (ISAS (UKI) and appllcable law. Our responsibilities under those standards are further described in the Auditoffs responsiblllties for the audit of Ihe fln8ncial statements section of our report. We are independent of the charity in 8ccordance wlth the ethical requirements that are relevant to our audit of the financial statements in the UK, Includlng the FRC'S Ethical Standard, and we have fulfilled our other ethical responsib,Ilities In accoréance with these requlrements. INe believe that the audit evidence we have obtained 18 sufficient and approprlata to pravlde a b8818 for our opinion. Concluslons relating to going concern In auditlng the financial statements, we have concluded that the trustees, use of the golng concern basis of accounts'ng in the preparation of the flnancial statement8 Is approprlate. Ba8ed on the work we have performed, we have not Idents'fied any material uncertainties relating to events or conditions that, indivldually or collectlvely, may cast signlficant doubt on the charity's ability to contlnue as a going concern for a period of 8t least twelva months from when the financial statements are authorised for Issue. Our résponsibilities and the re8ponsibllities of the trustees with respect to going concem are described in the relevant sectlons of this report. Other Informatlon The other information comprises the Information included In the annual report other than the fln8ncial statements and our audltoffs report thereon. The trustees are responsible for the other information contained within the annual report. Our oplnion on the financial statements does not cover the other informatlon and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibilty is to read the other informatlon and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtalned in the course of the audlt, or otherwise appears to be materially misstated. If we identlfy 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 perfonned, 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. Oplnlons on other matters pr8scrlbed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our audlt.. the information given in the trustees. report for the financial year for which the financial statements are prepared, which includes the director8, report prepared for the purposes of company law, is consistent with the financial statements., and the directDrs' report included within the trustees, report has been prepared in accordance with applicable legal requirements. TRANSPORT TRAINING BOARD FOR NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF TRANSPORT TRAINING BOARD FOR NORTHERN IRELAND Matters on whlch we are requlred to report by exception In the light of the knowledge and understanding of the charity and its environment obtained In the course of the audit, we have not identified material misstatements in the dlrectors, report induded thrythin the trustees, report. We have nothing to report in respect of the follou*ing matter5 In relation to whlch the Companles Act 2006 requires us to report to if, in our opinion: adequate accounting records have not been k8Pt, or retums adequate for our audit have not been received frorn branches not visited by us., ¢Y the financlal statements are not in agreement with the accounting records and retums. or oertaln disclosures of trustees, remuneration specified by law are not made., or we have not received all the infomiation and explanatlons we requlre for our audlt., Qr the trustees were not entitled to prepare the finandal statements in accordance with the small companies reglme and take advantage of the small companies, exemptions in preparing the truste•$' report and from the requirement to prepare a strateglc report. Re5pon$lbllltles ol trust808 As explalned more fully in the statement of trustees, responsibilities. the trustees, who 8re also the directors of the charity for the purpose of cornpany law, are responsible for the preparatlon of the financial statements and for being satisfied that they glve a true and fair vlew, end for such internal control as the trustees d8termine is necessary to enable the preparatlon of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statement5, the trustees are responsible for assessing the charily's abilrty to continue as a golng concern, discloslng, as applicable, matters related to golng concem and using the going concem basis of accounting unless the trustees either Intend to Ilquidate the charitable company or to cea8e operati¢Jns, or have no realistic alternatlve but to do 50. Audltorfs respon8lbllltlas for the audlt of the flnanclal 8tatemenls Our objectives are to obtain reasonable assurance about whether the financial statements a5 a whole are free from material mlsstatement, whether due to fraud or error, and to issue an auditorfs report that indudes our opinion. Rea8onable 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. Mlsstatements can arise from fraud or error and are considered material if, Individually or in the aggregate, they could reasonably be expected to influenc8 the economic decisions of users taken on the b8818 of these finandal statements. The extent to which our procedures are cepablp of detecting Irregularities, Including fraud. is detalled below. TRANSPORT TRAINING BOARD FOR NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF TRANSPORT TRAINING BOARD FOR NORTHERN IRELAND Explanatlon as to what extent the audlt was consldered capable of detectlng irregularltles, includlng fraud The objectives of our audit in respect of fraud, are; to identify and assess the rlsks of materlal misstatement of the financial statements due to fraud.. to obtain sufficient appropfietè audit evidenc8 regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks,. and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governan￿ of the charitable company. Our approach was as follows: We obtained an understanding of the legal and regulatory requirements applicable to the charltable company and Considered that the most signfficant are [the Cornpanies Act 2008, the Charities Act 2011, the Charity SORP, 8nd UK finandal reporting Standards as Issued by the Finandal Reporting Council] We obtalned an understanding of how the charitable company complias with th￿ requirements by discussions with management and those charged with governance. Vwe assessed the ri8k of materlal mlsstatement of the financlal Statements, Including the rlsk of materlal misstatement due to fraud and how It might occur, by holdlng discussions with management and those charged with govemance. We inquired of management and those charged with govemance as to any known instances of non- compliance or suspeded non