MID ULSTER COMMUNITY SERVICES LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MID ULSTER COMMUNITY SERVICES LIMITED Opinion We have audited the financial statements of Mid Ulster Community Services Limited (the 'compan ended 31 March 2023 which comprise the statement of financial activilies, the balance sheet, Ih changes in equity and notes lo the financial statements, including significant accounting policies reporting framework that has been applied in their preparation is applicable law and United Kingd Standards, including Financial Reporting Standard 102 The Financial R8POrting Standard applicable RepubliG of Ireland (United Kingdom Generally Accepted Accounting Practice). '} for the year statement of The financial m Accounting in the UK and In our opinion the financial statements.. give a true and fair view of the slale of the company's affairs as at 31 March 2023 and of ils surpl then ended., have been properly prepared in accordance wilh United Kingdom Generally Accepted Accounting have been prepared in accordance with the requirements of the Companies Act 2006. s for the year Practice; and Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI {ISAs {UKII law. Our responsibilities under those standards are further described in the Auditoffs responsibilities the financial statements section of our report. We are independent of the company in accordance reqLJirements that are relevant to our audit of the financial statements in the UK, including the Stsndard, and we have fulfilled our other ethical responsibilities in accordance with these requireme that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opini nd applicable or the audit of ith the ethical FRC'S Ethical ts. We believe Material uncertainty related to going concern We draw attention to Note 1.2 in the financial statements, which indicates that the company has n core funding for the next financial year. As stated in Note 1.2, these events or conditions, along wit as set forth in Note 1.2, indicate that a material uncertainty exists that may cast significant doubt on ability to continue as a going concern. t achieved ils olher matters he company's Our opinion is not modified in resped of this matter. In auditing the financial statements, we have concluded that the directors. use of the going co accounting in the preparation of the financial statements is appropriate. Our responsibilities and the of the directors with respect to going concern are described in the relevanl sections of Ihis report. cem basis of esponsibilities Other information The other infomation comprises the information included in the annual report other than the finan and our auditor's report thereon. The directors are responsible for the other information contained wi report. Our opinion on the financial slatements does not cover the other information and, excep otherwise explicitly stated in our report, we do nol express any form of assurance conclusion responsibility is to read the other information and, in doing so, consider whether the other informati inconsistent with the financial statements or our knowledge obtained in the course of the audit, or oth to be materially misslated. If we identify such material inconsistencies or apparent material misstal required to determine whether this gives rise lo a material misslatemenl in the financial slalemenls based on the work we have performed, we conclude that there is a material misstatement of this ot we are required to report that fact. ial slalemenls hin the annual to the extent thereon. Our n is materially rwise appears ments, we are hemselves. If, er information. We have nothing to report in this regard. Opinions on other matters prescribed by the CoTnpanies Act 2006 In our opinion, based on the work undertaken in the course of our audit= the information given in the directors, report for the financial year for which the financial prepared is consistent with the financial statements,. and Ihe directors. report has been prepared in accordance with applicable legal requirements. talements ale
MID ULSTER COMMUNITY SERVICES LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF MID ULSTER COMMUNITY SERVICES LIMITED Matters on which we are required to report by exception In the light of the knowledge and understanding of the company and its enviroriment obtained in th audit. we have not identified material misslalements in the directors, report. course of the We have nothing lo report in resped of the following matters in relalion lo which the Companies Art us to report to you if, in our opinion.. 2006 requires adequate accounting records have not been kept. or retums adequate for our audil have not from branches not visiled by us,. or the financial statements are not in agreement with the accounting records and returns., or certain disclosures of direclors, remuneration specified by law are not made,. or we have not received all the information and explanalions we require for our audit- or the directors were not entitled to prepare the financial statements in accordance with the s regime and take advanlage of the small companies, exemption in preparing the directors. repo requirement to prepare a strategic report. been received all companies and from the Responsibilities of directors As explained more fully in the direclors. responsibilities statement, the directors are responsible for t of the financial statements and for being satisfied that they give a true and fair view, and for such int the directors determine is necessary to enable the preparation of financial statements that are fre misstatement. whether due to fraud or error. In preparing Ihe financial statements, Ihe directors are assessing Ihe company's ability to continue as a going con[, disclosing. as applicable. matters r concern and using the going concem basis of accounting unless the directors either intend to liquidat or lo cease operations, or have no realistic alternative but to do so. e preparation rnal control as from material esponsible for lated to going the company Auditor's responsibilities for the audit of the financial ststements Our objective5 are to oblain reasonable assurance about whether the financial slalements as a whol material misstatement, whether due lo fraud or error, and to issue an auditor's report that includ Reasonable assurance is a high level of assurance but is not a guaranlee that an audit conducted with ISAS (UK} will always detect a material misstatement when it exists. Misstatements can aris error and are considered material if, individually or in the aggregate, they could reasonably be expect the economic decisions of users taken on the basis of these financial statements. are free from s our opinion. in accordance from fraud or d to influence A further description of our responsibilities is available on the Financial Reporting Council's web www.frc.org.uklaudilorsresponsibilities. This description forms part of our auditor's report. ite at.. https'.11 Use of our report This report is made solely lo the company's members, as a body, in accordance with Chapter 3 of Companies Act 2006. Our audit work has been undertaken so that we might state to the company's matters we are required lo state lo them in an auditor's report and for no olher purpose. To th permitted by law, we do not accept or assume responsibility to anyone other than the company and members as a body, for our audit work, for this report, or for the opinions we have formed. Part 16 of the embers those fullesl exlenl he company's We are also asked to confirm that the grant provided by the DFI has been used solely for the pur and in accordance with the ternis and conditions of the grant and can confirm this to be the case. oses intended
MID ULSTER COMMUNITY SERVICES LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) MEMBERS OF ULSTER COMMUNITY SERVICES LIMITED McGeagh Senior Statutory Auditor For and on behalf of David Lyttle + Co Ltd 27 June 2023 Chartered Accountants Statutory Auditor 15 Meeting Street Magherafelt Londonderry BT45 6BN