INDEPENDENT AUDITOR'S REPORT
to the Members of Newry and Mourne Community Transport
{A company Ilmited by guarantee, not having a share capital)
Report on the audit of the financial ststements
Opinion
We have audited the charity financial statements of Newry and Mourne Community Transport {'the charity,) for the
financial year ended 31 March 2024 which comprise the Statement of Financial Activities (incorporating an Income
and Expenditure Account). the Balance Sheet and notes to the financial statements, including the summary of
significant accounting policies sel out in note 2. The financial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounling Standards, including FRS 102 "The Financial Reporting
Standard applicable in the UK and Republic of Ireland" applying Section 1A of that Standard and Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with FRS 102.
In our opinion, when reporting in accordance with a fair presentation framework the financial statements..
give a true and fair view of the state of the charity's affairs as al 31 March 2024 and of its deficit for the financial
year then ended.,
have been properly prepared in accordance with Unite(J Kingdom Generally Accepted Accounting Practice., and
have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act
{Northern Ireland) 2008.
Basis for opinion
We conducted our audit in accordance with Inlemational Standards on Audiling {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 accordan￿ with ethical requirements
thal 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
In auditing the financial statements, we have concluded that the tnjstees, use of the going concem basis of
accounting in the preparation of Ihe financial statements is appropriate.
Based on the work we have performed. we have not identified any material uncertainties relating to events or
conditions that. individually or collectively, may casl significant doubt on the charity's ability to continue as a going
concem for a period of at least twelve months from the date when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant
sections of this report.
Other Infomiation
The other informalion comprises the infomiation included in Ihe annual report other than the financial statements and
our Auditor's Report thereon. The trustees are responsible for the other information contained within the annual
report. Our opinion on the financial stalemenls does not cover the other information and, except to the extent
otherwise explicitly stated in our report. we do not express any fonn of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whelher the other infomation is materially
inconsistent with the financial statements or our knowledge obtsined in the course of the audit, or otherwise appears
to be malerially misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to determine whether this gives rise lo a material misstatement in the financial statemenls themselves. If,
based on the work we have performed, we conclude that there is a material misstatement of Ihis other information. we
are required to report that fact. We have nothing to report in this regard.
Opinion on other matter prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audil..
the information given in the Trustees. Annual Report for the financial year for which the financial statements are
prepared is consistent with the financial statements,. and
the Trustees, Annual Report has been prepared in accordance with applicable legal requirements.

INDEPENDENT AUDITOR'S REPORT
to the Members of Newry and Mourne Community Transport
(A company limited by guarantse, not having a share capital)
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit,
we have not identified material misstatements in the Trustees, Annual Report.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to
you if, in our opinion-
adequate accounting records have nol been kept.. or
the financial statements are not in agreement with the accounting records and retums-, or
certain disclosures of trustees, remuneration specified by law are not made: or
the trustees 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 Trustees, Annual Report.
Responsibilities of trustees for the financial statsments
As explained more fully in the Statemenl of Trustees, Responsibilities set out on page g, the trustees 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 they determine is ne￿SSary to enable the preparation of financial statemenls that are free from
material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability lo continue as a
going concern. disclosing, as applicable, matters related to going concern and using the going concem basis of
accounting unless management either intends to liquidate the charity or to cease operations, or has no realistic
alternative but to do so.
Auditorfs 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 misslatement when it exists. Misstatements can arise from fraud or error and
are considered material if, individually or in the aggregate. they could reasonably be expecled to influence the
economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud. are InStan￿S of non-compliance with laws and regulations. We design prO￿dureS in
line wilh our responsibilities, outlined above, lo detect material misstatements in respect of irregularities, including
fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Further information regarding the scope of our responsibilities as auditor
As part of an audit in accordance with ISAS (UK), we exercise professional judgement and mainlain professional
scepticism throughout the audit. We also=
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error.
design and perform audit procedures responsive to those risks. and obtain 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 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 of the
charity's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting eslimates and
related disclosures made by trustees.
Conclude on the appropriateness of the trustees. use of the going GOn￿M basis of accounting and, based on the
audit eviden￿ obtained, whether a material uncertainty exists related to events or conditions that may cast
significant doubt on the charity's ability to continue as a going GOn￿rn. If we conclude that a material uncertainty
exists, we are required to draw attention in our Auditor's Report to the related disclosures in the finanGial
statements or, if such disclosures are inadequate, lo modify our opinion. Our conclusions are based on the audit
evidence obtained up to the date of our Auditor's Report. However, future events or conditions may cause the
charity to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and
whether the financial statements represent the underlying transactions and evenls in a manner that achieves fair
presentation.
10

INDEPENDENT AUDITOR'S REPORT
to the Members of Newry and Mourne Community Transport
IA company limlted by guarantee, not having a share capital)
We communicate wilh those charged wtth governance 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 audit.
The purpose of our audit work and to whom we owe our responsibilities
This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the
Companies Acl 2006. Our audit work has been undertaken so that we might state to the charity's members those
malters we are required to state lo them in an auditor's report and for no other purpose. To the fullest extent pemiilled
by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a
body, for our audit wor
for this report, or for the opinions we have fomed.
PARK & COM
TD
rterted Accountants and Registered Auditors
4 Carnegie Street
Lurgan
BT66 6AS
Northern Ireland
24 June 2024