Re ort of the Inde endent Auditors to the Members of Arma h Rural Trans ort Ltd Oplnion We have audited the financial statements of ArmaBh Rural Transport Itd Ithe'charitable compèny'l forthe year ended 31 March 2024 which comprise the Statement of Financial Aetivitie5. the Balance Sheet and notes to the financial statements. including a 5ummarv of significant accounting policies. The fi'nancial reportin8 framework that has bèen applied in their preparanon is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Account5ng Practice). In our opinion the financlal statements.. give a true and falr vlew of the state of the charltable company's affairs as at 31 March 2024 and of its incoming resources and applicats'on of resources, including its income and expenditure, for the year then ended,. have been properly prepared in accordance with united Kingdom Generally Accepted Accountin8 Practice; and have been prepared in accordance with the requirement5 of the Companie5 Act 2006. Basls for oplnlon We conducted our audSt in accordance with International Standards on Auditin8 IUKI IISAS IUKII and appllcable law. Our responslbilities under those standard5 are further described in the Auditors, responsSbllltles for the audit of the financlal statements sectlon of our report, We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financlal statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirement5. We believe that the audit evidence we have obialned Is suflicient and appropriate to provide a basis for gur oplnlon. Conclu$lons relat6n¥ to goln8 concern In auditing the financlal statements, we have concluded that the tru5tee5' use Df the going contern basi5 of accounting Sn the preparatton of the fi'n8n¢ial staternent5 is approprlate. Based on the work we have performed, we have not Identified any material uncertainties relatr'n8 to events or condltr'ons that, Ind5vidually or collecdvely, may cast signilicant doubt on the charitable company's ability to continue as a Boin8 concern for a perlod of at least twelve month5 fTom when the fi'nancial 5tatement5 are authorised for i55ue. Our responsibilities and the responsibilities of the trustees Wlth respect to 8olng ccntern are described in the relevant section5 Qf thls report. Other Informadon The trustee5 are responsible for the other Informat¢on. The other information tomprise5 the informatfon Included In the Annual Report, other than the Nnancial statements and our Report of the Independent Auditors thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicltly staled in our report, we do not eMpres5 any form of assurance conclusion thereon. In connection with our audlt of the financlal statements, our responslblllty is to read the other informayon and, In dolng so, consider whether the other information is materially inconsistent with the hnancial statements or our knowled8e obtained in the audit or otherwlse appears to be materially mi55tated. If we Idenfjfy such material Inconsistencies or apparent material misstatements, we are requlred to determlne whether this 8ives rise io a material mlsstatemenl in the financial statements themselves. If, based on the work we have performed, we conclude that there is a rnaterial misstatement of thi5 Other information, we are required to report that fact. We have nothing to report in this regard. Oplnlons on other matters prescrlbed by the Companles Art 2006 In our oplnion, based on the work undertaken In the course of the audit.. the information given in the Report of the Trustees for the financial year for whlch the financSal statement5 are prepared Is conslstent with the ftnan¢ial 5tatements', and the Report of the Trustees has been prepared In accordance with applicable legal requirements. Matter5 on whlch we are requlred to report by exceptlon In the light of the knowledge and understanding of the charitable company and its environment obtained In the course of the audSt, we have not Identified material mi55tatements in the Report of the Trustees. 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 not been kept or returns adequate for our audit have not been received from branches not visited by us., or the financial statements are not in agreement with the accounting record5 and returns,. or certain disclosures of tru5tee5' remuneratt'on 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 enritled to take advantage of the small companies exernption from the reqLtirement to prepare a Strateglc Report or in preparSng the Report of the Tru5tee5. Page 3
Re ort of the Inde Arma h Rural Trans endent Auditors to the Members of ort itd Responsibilities of tNstees A5 explained more lully in the Statement of Tru5tee5' Responsibilities, the trustees (who are a150 the directors of the charitable company for the purposes of cornpany lawl are responsible for the preparation of the financial staternents and for being satisfied that they @ive a true and fair view, and for such internal control as the Iru5tees determine is nece55ary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as goin£ concern. disclosing, as applicable, matters related to goin8 concern and usin8 the going concern basis of accountin8 unless the trustees either intend to liquidate the charitable company or to cease operations, or have no fealistic alternative but to do $0. Our respon51bllitles for the audit of the financial statements Our objectives are to obtain reasonable assuran¢e about whether the flnanclal statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not 3 8uarantee that an audit conducted in accordance with ISA5 IUKI will always detect material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or Sn the aggregate, they Could reasonably be expected to influence the economic decisions of useT5 taken on the basi5 of these financlal statements. A further description of our responsibillh'es for the audit of the financial statement5 is located on the Financial Reportin8 Council, website at www.frc.or8.uk/auditorsresponsibilitr'es. This descrlptton forms part ol our Report of the Independent Auditors. Use of our report Thi5 report is made solely to the charitable company's member5, as a body, In accordance wlth Chapter 3 of Part 16 of the Companles Act 2006. Our audit work has been undertaken so that we might state to the choritable company's members those motters we are required to state to them In an auditors, repon and for no other purpose, To the fullest extent permitted by law, we do not accept or a55ume responsibility to anyone other than the charilèble company and the eharitable company's members as a body, for our audlt work, for this report, or for the opinions we hève formed. Ja s Robinson FCCA (Senior Statutory Auditor) for and on behalf of WHR Accountants Lid Chartered Cerrifled Accountants Stalvtory Auditor5 56 English Street Armagh Co. Armagh BT617LG 20 June 2024 Page 4