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 Si￿lFICant 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