1.3Anhur& CoADiihn 8n4r4 Co Lhth.V31 028W243W AN AAB GRDUP COMPANY TÉ*0ts30ZE)XO NEWRY & MOURNE COMMUNITY TRANSPORT (A company limlted by guarantee) FPMulE.COM I IFO@fftlp,Aa.COM INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF NEWRY at MOURNE COMMUNITY TRANSPORT Other Information The Board of Directors are responsible for the other information. The other information comprises the information tncluded in the annual report, other than the financial statements and our auditor's report thereon. Our opinion on the fancial statements does not cover the other information and, except to the extent otherwise explLCltly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibiltty is to read the other information and, in doing so, ConSer whether the other information is matertally inconsistent with the ftnancial statements or our knowledge obtained in the audit or othetwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the fLnancial statements or a mater(al mL55tatement of the other inft)rmation. If, based on the work we have performed, we conclude that there is a material Mstatement of this other information, we are required to report that fact We have nothing to report in this regard. Opinlons on other matters 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 whtch the financial statements are prepared is cons(stent WLth the f(nancial statements,. and the D(rectors' Report has been prepared in accordance with applicable legal requirements. Matters on whlch we are required to report by exception In the llght of the knowledge and understanding of the Company and its env¢ronment obtained in the course of the audiL we have not identified material misstatements in the Directors, Report. We have nothing to report in respect ofthe following matters where the InternationalAuditing Standards on Auditing IUK) requires us to report to you rf, in our opinion.. adequate accounting records have not been kept or returns adequate for our audit have not been received,. or the financial statements are not in agreement with the accounting records and returns,. or we have not received all the information and explanations we require for our audit. Responsibilttles of Dirgctors As explained more fully in the Directors, Report, thè Directors. are responsible for the preparation of the flnancial 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 preparat(on of fLnanc¢al statements that are free from material misstatement, whether due to fraud or error. ID. preparing the financtal statements, the D¢rectors are responsible for assesSLng the companls ability to continue a going concern, disclosing, as applicable, matters related to going concern and U5Lng the going concem basis of ai-counting unless the Director5 either intend to close the company or to cease operations, or have no realistic atternative but to do so. AW4RD WINNNG ADVICE... rtAP40 IXCtyJNTANISIIM17fUANAAJ GRtsUPCWANY Re9lb.'rj?96B I VATRry.'GB18F4IW• I E%83BJF&I Tw•cthuFU.
1.3AnbJiStieol, J5kn25sPrt I¥lSkF1, ry, coOuJM. 02 Co OZI J)26 1&02tgJA31 JA•¢40C55 AN AAB GROUP COMPANY ,1 IlLIXQM I 1NFO@FP,,: NEWRY & MOURNE COMMUNITY TRANSPORT (A company iimlted by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF NEWRY & MOURNE COMMUNITY TRANSPORT Audltor's r•sponsibliLties for the audlt of the financial ststements Our objectives are to obtain reasonable assurance about whethei the financial statements as a whole are Iree from material MStateMent whether due to fraud or error, and to issue an auditofs report that includes our opin'.on. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect è matefial 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. Irregularities, including fraud, are instances of non-compliance with Laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misststements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irreguLaritie5, including fraud detailed below. Enquire of managemenL those charged with governance around the actual and potential litigation and claims., Enquire of entLty staff and compliance functions to identify any instances of non-compli8nce with tsws and regulations- Reviewing fLnanciaL statement dlsclosures and testing to supporting documentation to assess compliance with applicable laws and regulations; Performing audit work over the risk of management override of controls, including tesling of journal entries and other adjustments lor approprlateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bios., Enquire of any results from internal audit procedures for any indications of non-compliance. As part of an audit in accordance with ISAS (UK), we exercise professional judgement and maintain professiunaL scept(cism throughout the audit. We also: Identify and assess the rsks of material misstatement of the financiaL statements, whether due to fraud Dr error, design arKI perform audit procedures responsive to those risk5, and obtain audit evidence thdt is sufficient and appropriate to provlde a basis for our opinion. The rigk of not detetting a material misstatement resulting from fraud is higher than one resulting from error, as fraud may involve collusion, lorgery, intentional omissions, misrepresentations, or the override of internal control. Obtaln an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness ol the company's internal controL Evaluate the appropriateness of the accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors. Conclude on the appropriateness of the Board of Directors use of the going concern basis of accounting and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast SLgnifLcant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our Auditof s Report to the related discLosures in the financial statements or, tf such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our Auditor's Report. Howpver, future events or conditions may cause the company to cease to continue as a going concern. AWARD WMNNG ADvifL.. FPMKcfANIANYSUMITEA0fjRuupCOIl11 Reg No..NID22968 ' VITrtyGBI81449949 1 83821 FH W11114KM WIXNÈ j¢Sk¢A,oph¢sDvth FCCI
Fpm 1-3Athr51ML BuknP414 R4w, Hn4rA ¢ofyjè.8I Cfj rkOJ9924$ fo, Rd. t¥¢ry. ctrOn. n5qQS CoAPW¢IJ$4 AN AAB GROUP COMPANY IOlkothrw5 NEWRY & MOURNE COMMUNITY TRANSPORT (A company Umlted by guaran1) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF NEWRY at MOURNE COMMUNITY TRANSPORT Evaluate the overau presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the undertying transactions and events in a manner that achieves fair presentation. Ilk18.COM I WFO@FPMiil'.g.COM We communicate with those charged with governance regarding, among other matters, the planned Scope and timing of the audit and s(gnificant audit findings, including any significant deficiencies in internal control that we (dentify during our audit. Foarga ¢ComM¢k for Ind on b•hJlf ot FPM Accountants Umited Chartered Accountants and Statutory Audltors DromaLane MILL The Quay5, Newry, Co. Down, BT35 8QS 14 December 2023 •nlor tutory Audltor) AWARD WDINING ADVICE... CMARTERED WIN¥ wi 2P4y.lI I VATf.'GB18Y445949 1 E3281821FH FCCI