INDEPENDENT AUDITOR'S REPORT to the Members of Down District Accessible Transport IA company limited by guarantee, not havlng a share ¢apitall Report on the audit of the flnancial statements Opinion We have audited the company financial statements of Down Distrtct Accessible Transport {'the company,) for the financial year ended 31 March 2023 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 accounling policies set out in note 2. The financial reporting framework that has been applied in their preparalion is applicable law and United Kingdom Accounling Standards, including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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 Ihe 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 financial year then ended; have been properfy prepared in accordance with United 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 International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those slandards are further described in the Auditovs responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordan with ethical requirements that are relevant to our audit of the financial statements in Ihe UK. including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibililies in accordance with these requirements. We do not believe that the audit evidence we have obtained is sufficrent and appropriate to provide a basis for an opinion Conclusions relating to going concern In auditing the financial slatements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial stalements is appropriate. Based on the work we have perfomied, we have not identified any material uncertainties relating to events or conditions that. individually or collectively, may casl significant doubt on the company's ability to continue as a going concern for a period of at least e1ve months from the date when the financial statements are aulhorised 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 Information The other information comprises the information included in the annual report other than the financial statements and our Auditorfs Report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the olher infonnation and, except to the extent otherwise explicitly slated in our report, we do not express any fomi of assurance conclusion thereon. Our responsibility is to read the other information and. in doing so, consider whether the other information is materially inconsistent with the financial slalements or our knowledge obtained in the course of the audit. or OtheIse appears to be materially misstated. If we identify such material inconsistencies or apparenl material misstatements, we are required to detemiine whether this gives rise to a material misstalement in the financial statements themselves. If. based on the work we have performed, we conclude Ihat there is a material misstatement of this 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 audit: the information given in the Truslees, Annual Report for the financial year for which the financial statements are prepared is c4Jnsistent with the financial slalements- and the Trustees, Annual Report has been prepared in accordance with applicable legal requirements.
INDEPENDENT AUDITOR'S REPORT to the Members of Down District Accessible Transport IA company limited by guarantee, not havlng a share capital) Matters on which we are required to report by exception In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees. Annual Report. we have not obtained all the information and explanations that we considered necessary for the purpose of our audit; and we were unable to detemine whether adequate accounting records had been kept. 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.. adequale accounting records have not been kepl; or the financial slalements are not in agreement with the accounting records and returns.. or certain disclosures of trustees, remuneration specified by law are not made.. or the trustees were not entitled to prepare the financial slalements in accordance with the small companies regime and take advantage of the small companies. exernption in preparing the Trustees, Annual Report. Responsibilities of trustees for the financial ststements As explained more fully in the Statement of Trustees, Responsibilities set out on page 5. the trustees are responsible for the preparation of the financial statements and for being salisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud Of error. In preparing the financial statements, the trustees are responsible for assessing the company's ability lo continue as a going concem, disclosing. as applicable. matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the company or to cease operations, or has no realistic allemative but to do so. Auditor's responsibilities forthe audit ofthe financial statements Our responsibility is to conduct an audit of the company's financial statements in accordan with ISAS (UK) and to issue an auditorfs report. however, because of the matters described in the Basis for disclaimer of opinion paragraph, we were not able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion on the financial statements. Irregularities, induding fraud. are instances of non-compliance with laws and regulations. We design procedures in line wilh our responsibilities. outlined above, to deted 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 infomiation regarding the scope of our responsibilities as auditor As part of an audit in accordan with ISAS (UK), we exercise professional judgement and maintain professional sP11ClSM throughout the audit. We also- Identify and assess the risks of material misstatement of the whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audil 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 lo the audit in order to design audit procedures that are appropriate in Ihe CircumstanS, bul not for the purpose of expressing an opinion on the effectiveness of the company's internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disdosures made by trustees. Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to conlinue as a going concem. If we conclude that a material uncertainty exists, we are required lo draw attention in our Auditorfs Report lo the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on Ihe audit evidence obtained up to the date of our Audilorfs Report. However, future events or conditions may cause the the company to ase to continue as a going concern. Evaluale the overall presentation, structure and content of the financial statemenls. including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
INDEPENDENT AUDITOR'S REPORT to the Members of Down District Accessible Transport IA Company limited by guarantee. not having a share capitsll We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings. including any significant deficiencies in intemal control that we identify during our audit. Ruairi Maginn F A (Senior Statutory Auditor) for and on be If of DALY PARK COMPANY LTD Chartered Accountants and Registered Auditors 4 Carnegie Street Lurgan Co. Armagh BT66 6AS Northern Ireland 16 June 2023