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