ort of the Inde endent Auditors to the Members of Brid e Accessible Trans ort Limited Opinion We have audited the financial statements of Bridge Accessible Transport Limited (the 'charitable company,) for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including a summary of SilFICant accounting policies. The financial rcporting framework that has bccn applicd in thcir prcparation is applicablc la, and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice- and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Inlernational Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are rther described in the Auditors, rcsponsibilitics for thc audit of thc financial sialcmcnts scclion of our rcport. Wc arc indcpcndcnt of thc charitable company in accordance with the ethical requirements that 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 trnstees, use of the going concern basis of accounting in the preparation of the financial statemenL8 is appropriate. Based on the work we have perfom]ed, we have not identified any material uncertainties relating to events or Conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to Continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trnstees with respect to going concern are described in the relevant sections of this report. Other information The trustees ale responsible foi the other infomiation. The other infomiation comprises the infomiation included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. OUT opinion on the financial statements does nor cover the other infonnation and, except to the extent othenvise explicitly stated in our report, we do not express any form of assurance conclusion th¢r¢on. In connection with our audit of the financial statements, our responsibility is to read the other infom]ation and, in doing so, consider whether the other information is materially inconsistent with the financial statements 01 our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to detern]ine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the Work we have performed, we conclud¢ that there i5 a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Page 8
ort of the Inde endent Auditors to the Members of Brid e Accessible Trans ort Limited Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: the infom]ation given in the Rcport of the Trustees for the financial year for which the financial statements arc prcparcd is consistcnt with the financial stalemcnts" and the Report of the Trustees bas been prepared in accordance wilb applicable legal requirements. Matters on which we are required to report bv exception In the light of the knowledge and understanding of the charitable company and it8 environment obtained in the Course of the audit, we have not identified material mis8tatements 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 ivith the accounting records and returns. or certain disclosures of trustees, remuneration specified by law are not made; or we have not received all the inforn]ation and explanations le require for our audit; or thc trustccs wcrc not cntitlcd to takc advantagc of thc small companics cxcmption from thc rcquircmcnt to prepare a Strategic Report or in preparing the Report of tbe Trustees. Responsibilities of trustee5 As explained more fully in the Statement of Trustees, Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) 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 the trustees deterniine is necessary 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 a going concern. disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Page 9
ort of the Inde endent Auditors to the Members of Brid e Accessible Trans ort Limited Our responsibilities for the audit of the financial statements Our objectiTres are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatemcnt, w'hcthcr due to fraud or error, and to issue a Rcport of the Indcpendcnt Auditors that includcs our opinion. Rcasonablc assurancc is a high Icvcl of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstalement 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. The extent to which our procedures are capable of detecting I¢gularitIcs, including fraud is detailed below: 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 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 misstatements in respect of irregularities, including fraud. The extent to which our procedures are Capable of detecting irregularities, including fraud is detailed below. On the basis of our understanding of the legal and regularity framework applicable to the company and the indu8try in which it operates, we considered the ri8k of non-compliance and to what extent it might have a material effect on the financial statements. The principal laws and regulations that we deterniined as being most significant are the Companies Act 2006, Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019 SORP (FRS 102) "The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" and the relevant UK tax compliancc rcgulations. Our proccdurcs includcd thc following: - Wc madc cnquirics of managcmcnt to undcrstand how thc company is complying with its Icgal and regulatory obligations and evaluated the susceptibility of the financial statements to material misstatement and discussed with management the areas where we believed the risk of fraud may be higber and what procedures are in place to prevent or detect fraud or non-compliance. We reviewed the financial statement disclosures and perfonned analytical testing in areas where significant accounting eslimates and judgments are made to assess their reasonableness. A furthcr dcscription of our rcsponsibilitics for thc audit of thc financial statcmcnts is locatcd on thc Financial Rcporting Council's wcbsitc at www.frc.org.uk/auditorsrcsponsibilitics. This dcscription forn]s part of our Rcport of thc Indcpcndcnt Auditors. Page 10
ort of the Inde endent Auditors to the Members of Brid e Accessible Trans ort Limited Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has bcen undcrtaken so that we might statc to the charitable company's mcmbcrs those matters we are rcquircd to stalc to thcm in an auditors, rcport and for no other purpose. To the fullest extent pern)itted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable companys members as a body, for our audit work, for this report, or for the opinions we have fornied. Niall McAteer (Senior Statutory Auditor) for and on behalf of Shaun McAteer & Co. Ltd 5 Northland Road, Derry BT48 7HX 22 December 2023 Pagell