Shopmobility Belfast Limited Company Limited by Guarantee Independent Auditor's Report to the Members of Shopmobility Belfast Limited Year ended 31 March 2024 Opinion We have audited the financial statements of Shopmobility Belfast Limited (the 'charity') for the year ended 31 March 2024 which comprise the statement of financial actNities (including income and expenditure account), statement of financial position and the related notes. 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 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 slatements.. give a true and fair view of the stale of the charivs affairs as at 31 March 2024 and of its incoming resources and application of resour. including its income and expenditure. for the year than andad; have been propedy prepared in accordance with United Kingdom Generally ACpted Accounting Practice- have been prepared in accordan with the requirements of the Companies Act 2006. Basls for opinion We conducted our audit in accordance with International Stsndards on Auditing (UK) (ISAS {UK)) and applicable law. Our responsibilities under those standards are further described in the auditorfs responsibilities for the audit of the financial statements section of our report. We are independent of the charity 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 the provisions available for small enlities. in the circumstsnces set out below. and we have fulfilled our other ethical responsibilities in accordan with these requirements. We believe that the audit eviden we have oblained is sufficient and appropriate to provide a basis for our opinion. APB Ethical Standard - Provisions available for small entities In common with many other businesses of our size and nature V use our auditors to prepare and assist with the preparation of the financial statements. Conclusions relating to going concern In forming our opinion on the financial ststements, which is not m¢Jlified. we have considered the charity's ability to continue as a going COnM. As at 31 March 2024 the charity's unrestricted reserves were £24,404, which indicates the existen of a material uncertainty which may st stgnificant doubt about the company's abilty to continue as a going concern.
Shopmobility Belfast Limited Company Limited by Guarantee Independent Auditor's Report to the Members of Shopmobility Belfast Limited (conlinued) Year ended 31 March 2024 other information The other information comprises the information included in the annual report, other Ihan the financial statements and our auditors report thereon. The trustees a responsible for the other infomalion. Our opinion on the financial statements does not cover the other infomation and, expt to the extent otherwise explicilly stated in our report, we do not express any fomi of assurance condusion Ihereon. Iii wnvieclion with our audlt of the flnanclal slatemenls. our responslbllty Is to rea¢ the other information and. in doing so. consider whether the other information is materially inconsislent with the financial stalements or our knowledge obtained in the audit or otherwise appears lo be materially misstated. If we identify such material inconsistencies or apparent material misststements. we a required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If. based on the work we have performed, we conclude that there is a material mis£tatp.mp.nt r)f this nthpr infnrm2tion. we are reqliired to rÈp)rt 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 urse of the audit: the infomation given in the trustees. rerM)rt for the finanoal year for which the financial statemenls are prepared is consistent with the financial statements. and the trustees. report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the ¢ourse of the audit, we have not identified material misstatements in the trustees. 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: adequale accounting records have not been kept. or retums adequate for txjr audit have not been reIVed from branches not visited by us: or the financial statements are not in agreement with the accounting records and retums: or rtain disclosures of trustees, remuneration specified by law are not made., or we have not received all the information and explanations we require for our audit., or the trustees were not enlilled to prepare the financial slatements in accordance with Ihe small companies regime and take advantsge of the small companies, exemptions in preparing tho directors, report and from the requirement to prepare a strategic report.
Shopmobility Belfast Limited Company Limited by Guarantee Independent Auditor's Report to the Members of Shopmobility Belfast Limited (¢ontlnuedJ Year ended 31 March 2024 Responsibilities of trustees As explained more fully in the trustees, responsibilities statement, the trustees {who are also Ihe directors for the purposes of company law) are responsible for the preparation of the financial ststements and for being satisfied that they give a true and fair view. arbd for such intemal control as the trustees delermine is necessary to enable the preparation of financial staternents that are free from material misstatement, whether due to fraud or error. In preparing the financial statemenls, Ihe trustees are responsible for assessing the charivs ability to continue as a going COnrn, disclosing. as applicable. matters related to going concern and using the going concern basis of accounting unless the Injstees either intend lo liquidate the charity or to cease operations. or have no realistic allemattve but to do so. 10
Shopmobility Belfast Limited Company Limited by Guarantee Independent Auditor's Report to the Members of Shopmobility Belfast Limited (corttinuedj Year ended 31 March 2024 AUdit0S 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 misslalement. whether due to fraud or error, and to Issue an auditorfs report that includes our opinion. Reasonable assuran is a high level of assurance, bul 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 rf, individually or in the aggregate, they coul¢J reasonably be expecled to Influen ihe economic decisions of users taken on the basis of these financial statements. Irregularities. induding fraud. are instances of non-Gompliarbce with laws and regulations. We design procedures in line with our responsibilities. outlined above, to detect material misstslements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud is detailÈd below- In identifying and assessing risks of material misststement in respect of irregularities, including fraud and non-compliance with laws and regulations. we considered the following.. •lhe nature of the industry and sector, control environment and business performance including the design of the remuneration policies, key drivers for directors. remuneration, bonus levels and performance targets., results vf vuw ¥rit4uiiivb of tnanagetnent about their own i(Jenllflcatlon and assessmenl of Ihe rlsks of irregularities: any matters we identified having obtained and reviewed documentstion of their policies and procedures relating to.. identifying, evaluating and complying wtth laws and regulations and whether management Yre aware of any instances of non-compliance., detecting and responding to the risks of fraud and whether management have knowledge of any actual, suspected or alleged fraud- the internal controls eslablished to mitigate risks of fraud or non-compliance with laws and regulations. the matters discussed among the audit engagement team including significant component audit teams and relevant intemal specialists. including tax and valuations specialists regarding how and where fraud might occur in the financial statements and any potential indicatots of fraud. As a result of these procedures, we considered the opporbjnities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud. In common with all audits under ISAS (UK), we are also required to perform Specif procedures to respond to the risk of management override. We also obtained an understanding of the legal al regulatory frameworks in operation. Using on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included ongoing Complian with the UK Companies Act and lax legislation. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statemenls but compliance with which may be fundamental for their ability to operale or to avoid a material penalty. 11
Shopmobility Belfast Limited Company Limited by Guarantee Independent Auditor's Report to the Members of Shopmobility Belfast Limited (continuedj Year ended 31 March 2024 As part of an audit in accordance with ISAS (UK). we exercise professional judgment and maintain professional scepticism throughout the audit. We also.. Identify and assess the risks of material misslatement of the financial statements. whether due to fraud or emr. design and perform audit procedures responsNe to those risks. and oblain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error. as fraud may involve collusion. forgery, intentional omissions. misrepresentations, or the override of internal control. Obtain an understanding of intemal control relevant to the audit in order lo design audit prOdureS that are appropriate in the circumstances. but not for the purpose of expressing an opinion on the effectiveness of the intemal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. Conclude on the appropriateness of the trustees. use of the going concem basis of accounting and, based on the audit evidence obtained. whether a Tnaterial uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability lo continue as a going COnrn. If we conclude Ihal a material unrtainty exists, we are required to draw attention in our auditof s report to the related disdosures in the financial statements or, rf such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our aUd0S report. However. future events or con(litions may cause the charity to cease to continue as a going concem. Evaluate the overall presentation, structure and content of the financial statcments, including the disclosures. and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate wilh those charged with govemance regarding. among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audii. 12
Shopmobility Belfast Limited Company Limited by Guarantee Independent Auditor's Report to the Members of Shopmobility Belfast Limited (¢onlinuedJ Year ended 31 March 2024 Rgsp8ctivè responsibilities of directors and auditor As explained more fully in the Trustees, Responsibifities Statement (set out on page 10) the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. Our responsibility is to audit arKJ express an opinion on the financial stalemenls in accordance with applicable law and International Standards on Auditing (UK). Those standards require us to Gomply %wth the Financial Reporting Council'5 (FRC'S) Ethical Standard for Auditors,, in the circumstances sei oui in note 22 to tne flnanclal statements. Use of our report This report is made solely to the charity's members, as a body. in accordan with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charivs members those matters we are required to slate to them in an audilorfs report and for no other purpose. To the fullest exteni pemitted by law. we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for Ouf audit work, for th[5 report. or for the opinions we have formed. Paul Dolan FCA (Senior Statutory Auditor) For and on behalf of Finegan Gibson Ltd Chartered accountants & statutory auditor Causeway Tower 9 James Street South Belfasl BT2 8DN 27 June 2024 13