CDM COMMUNITY TRANSPORT INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CDM COMMUNITY TRANSPORT Oplnlon We have audited th8 financial stat8m8nts of CDM Community Transport (the 'companV) for the year ended 31 March 2023 which comprise Ihe statement of chang8s in equity and notes to the financial statements, including significant awounting policies. The financial reporting framework Ihat has boen applied in their preparabon is applicable law and United Kingdom Accounting Stsndards, including Financial Reporting Standard 102 The Finan81 Reporting Standard applicable in the UK 8nd Republic ol Ireland {Untled Kingdom Generally Accepted Accx)unting Practice). In our opinion the financial statements: give a true and fair view of the state of the company's affairs as at 31 March 2023 and of its deficit for the year then ended; have been propety prepared in accordance with United Kingdom GenerallyAccepted Accounting Practice; and have been prepared in accordance with the requirernents of the Companies Act 2006. Basis for opinion We conducted our audit in a¢wdan¢e with International Standarils on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the AuditoRs responsibilities for the audit of the financial staten7ents sectlon of ¢wr report. We are independent of the company in accordants with the ethical requirements trt are relevant to our audit of the financial ststements in the UK, induding the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with thèse requirements. We believe that the audit evidence we have obtsined is suffirient and appropriate to provide a basis for our opinion. Materlal uncertalnty relatsd to golng concern. We draw attention to Note 1.2 in the financial statements, which indicates that the company has nol achieved its core funding for the next financial year. As stated in Note 1.2. these events or condtlions, along with other matters as set forth in Note 1.2. indicate that a material uncertainty exists that may cast significant doubt on the company's ability to continue as a going concem. Our opinion is not modified in respect of this matter. In auditing the finanoal ststements. we have conduded ttjat the directors. use of the going concern basls of accounting in the preparation of the financial ststements 1$ appropriate. Our SponsIbl11es and the responsibilities of the directors with respect to going concem are described in the relevant sactions of this report. Othor Inforniatlon The other information comprises the infomiation induded in the annual report other than the financial ststements and our auditorfs r8PQrt theroon. The directors are responsible for the other infonatIOn contsined within the annual report. Our opinion on the financial statements does not cover the othar infomiation and, ax¢8pt to tho oxtent oth8rwis8 8xpIiL?tly stated in our report, W8 do not express any fomi of assurance conclusion ther80n. Our responsibility is to read the other inft)rmation and, in doing so. consider whether the other infomation is materlally Inconsist8nt wlth the finanual statements or our knowledge obtsined in the course of the audit. or otherwise appears to be materfally misststed. If we identfy such material inconsistencies or apparent material misststements. we are required lo detemine whether this gives rise to a material misstatement in the financial stalements themselves. If, based on the work we have p8rform8d, we ¢ondude that there is a material misstatèment of this other infomialion, we a requlred to port that fact. Wg have nothing to r8POrt in this regard. Opinions on other matters prescrlbed by the Companies Act 2006 In our opinion. based on the work undertaken in the course of our audit: the infomiation given in the trustees. report for the financial year for which the financial ststements are prepared is consistent viith the financial statements. and the trustees. re[ has been prepared in accordance with applicable legal requirements.
CDM COMMUNITY TRANSPORT INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CDM COMMUNITY TRANSPORT Matters on whlch w• are roqulr•d to roport by •x¢eptlon In the light of the knowledge and understanding of the company and its 8nvironrnent obtsined in the courso of the audit, we have not identified material mi&ststements in the Irustees, report. We have nothing to report in respect of the following matters wh8re the Companies Aci 2006 requires us to report to you if. in our opinion: adequate accovnting records have not been kept. or retums adequate for our audit have not been received from branches not visited by us,. or the financial ststements are not in agreement wth the accounting records and retums. or certain dlsclosures of directors. remuneration specified by law are not made; or we have not re1Ve all the inforynation and explanations we require for our alit. or the directors were not entilled to prepare the financial Statements in accordance with the small companies regime and take advantsge of the sm811 companies. exemption in preparing the directors, r8POrt and take advantage of the small companies exemption from the requirement to prepare a strategic report. R•spon$lblllties of dlrectors As explained more fulty in thè directors. responsiblltlles ststement, the directors are responsible for Ihe preparation of thè financial statements and for being satisfied that they give a true and fair view, and for such intemal control as the directors delemine is necessary to enabl8 the preparation of financial statements Ihat are free from material mlsstat8m•nt, whether duo to fraud or error. In preparing the financial statement5. the directors ar8 respgn5iblg for assessing the companys abillty to continu8 as a going ¢oncem. disclosing, as applicable. matters related to golng concern and using the going corlcem basis of accounting unless the directors either intend to liquldate the company or lo ceas8 operations. or have no r8ali$lic altematlve but to do so. Audltorfs rnsponslbllltl8s for Iho audlt of tho financlal stat•m•nts Our objectives are to obtain reasonable assurance about whether the finan¢ial ststements as a whole are free frorn material misstatement, whether due to fraud or 8mr, and to issue an auditoffs report that includ8s our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance Wtth ISAS {UKI will always det8Ct a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material rf, individually or in the aggregate. they could reasmabty b8 expected to infiuence the economic decisions of Ler$ taken on the basis of these financial statements. A further descriplion of our respon&bilities is available on the Financial Reporting Council's website at: https:11 www.frc.org.uklauditorsresponsibilities. This description fomis part of our auditors report. This report is made solely to the tythrnpanS memb8r5. as a body. in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the companvs members those matters we are requirèd to slate to them in an auditorfs report and for no other purpose. To Ihe fullesl extent pemitted by law. we do not accept or assume responsibility to anyone other than th8 company and the compan$ memb , as a body. for our audit work. for this report. or for the opinions we have forn)ed. also asked to confirm that the grant provided by the DFI has been used solely for the purposes intended ccordance s and Condiknons of the grant and can ¢onfirm this to be the case. 29 June 2023 tsp ran M¢G•a enlor Statutory of Davld Lyttl• + Co Ltd ttor) Station House 46 Molesworth Street Cookstown BT80 8PA Chartered Accountants Statutory Audllor