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NEWRY & MOURNE COMMUNITY TRANSPORT
(A company limlted by guarantee)
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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 f￿ancial 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, ConS￿er 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 M￿statement 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.
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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 M￿StateMent 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..
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AN AAB GROUP COMPANY
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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.
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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.
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FPM Accountants Umited
Chartered Accountants and Statutory Audltors
DromaLane MILL The Quay5,
Newry, Co. Down, BT35 8QS
14 December 2023
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tutory Audltor)
AWARD WDINING ADVICE...
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