MID ULSTER COMMUNITY SERVICES LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MID ULSTER COMMUNITY SERVICES LIMITED Opinion We havg auditod thg ffinan¢ial statoment¥ of Mid Ul$tor Communty Sgrw¢gs Limitgd {tho 'comPan￿) for thg ygar ended 31 March 2024 which comprise the stslement of finanual activities, Ihe balance sheet, the statement of changes in equity and notes to the finan￿21 statements, induding significanl accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. induding Finanaal Reporting Standard 102 The Financial Repo￿"ng Standard applicable in the UK and RepubliG of lffplond (United Kingdom Generally Accepted Ar£ounting PraGliGe). In our opinion the financiBI statements-. give a true and fair view of the state of the CoMpan￿S affairs as at 31 March 2024 and of its surplus for the year then ended.. have been properly prepared in acGordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requ1￿mentS of the Companies Act 2006. Basis for opinion We conducted our audit in accordance wrth Intemational Standards on Auditing (UK) {ISAs {UK)) and applicable law. Our responsibilities under those stsndards are further described in the Auditorfs ￿SponSIbl1￿￿eS for the audit of the ffnanual statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'5 Ethical Standard. and we have fijlfilled our other elhical responsibilities in accordance with these requirements. We believe that the audri evidence we have obtained is sufficjent and appropriate to provide a basis for our opinion. Matsrial uncertainty relaled to going concern We draw attention to Note 1.2 in the financial statements. whith indicates that the company has not achieved its core funding for the next finanoal year. As stated in Note 1.2. these events or condrtions. along with other matters as set forth in Note 1.2, indicate that a material uncertainty exists that may cast significant doubt on the company's ability to continue as a goiNJ concern. Our opinion is not modrfied in respect of this matter. In auditing the financial slalemenls. we have (xjnduded that the directors. use of the going ￿ncern basis of accounting in the preparation of the financial statements is appropriate. Our responsibilrties and the responsibilities of the directors with respeci to going COn￿M a￿ described in the relevant sections of this report. Other Infomiatlon The other infomiation comprises the information included in the annual reF)Ort other than the financial statements and our auditorfs report Ihereon. The directors are responsible for the other infoThation contained within the annual reporL Our opinion on the financial statements does not cover the other information and. except to the extent olhefwise explicitly slaled in our report. we do not express any fom) of assurance conclusion thereon. Our responsibilty is to read the other information and, in dryng so. consider whether the other information is materially inconsistent wtth the finanual statements or our knowledge obtained in the course of the audi( or otherwise appears to be materially misslaled. If we identify such malerial inconsistencies or apparent malerial misslalements. we are required to delemiine whelher this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have perfomied. we r))ndude that there is a material misstatement of this other infomiation, we are required to report that facL We have nothing to re￿rt in this regard. Opinions on other matter5 prescribed by the Companies 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 finantial year for which the financial statements are prepared is consistent with the finanoal statefflents.. and the directors. report has been prepared in accordance with ap￿l￿ble legal reqU1￿Ments. 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 tho light ol tho knowledg0 and undorslanding of tha company and its onmronmont obtainod in tho courso of tho audit, we have not identified material misstatements in the directors. report. We have nothing to ￿port in respect of the followng matters in relation to whid) the Companies Act 2006 requires us to report to you if, in our opinion- adequate accounting records have not been kept. or retums adequate for our audit have not been received from branches not visited by us- or the finanaal statements are not in agreement with the accounting records and retums.. or certain disclosures of directors. remuneration specified by law are not made,. or we nave not received all the Inlormatson an¢J explanalions we require tor our audit- or the directors were not entitied to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies, exemption in preparing the directors. report and from the requirement lo prepare a strategic repo Responsibilities of directors As explained more fully in the directors. responsibiltlie$ statement, Ihe directors are responsible for the preparation of the financial statements and for being sab'sfied that they give a true and fair view. and for such intemal control as the directors determine is necessary to enable the preparation of financial slalemenls Ihal are free from material misslalement, whether due to fraud or error. In prepanng the financial statements. the directors are responsible for assessing the company's ability to continue as a going con￿rn, disdosing. as applicable. matters related to going concem and using the going COn￿M basis of accounting unless the direclors either intend to liquidate the company or to cease operations, or have no realistic alternats've but to do so. Auditorf$ re$ponsibilitie5 for the audit of the financial statements Our objeclives are lo obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whethef due to fraud or error, and lo issue an audrtorfs report that includes our opinion. Reasonable assurance is a high level of assurance bul is not a guarantee that an audit conducted in accordance with ISAS {UK) will aNvays detect a material misslalement when it exists. Misstatements can arise from fraud or error and are considered material if. indNidually or in the aggregate, they coukl reasonably be expected lo influence the economic decisions of users taken on the basis of these finanaal statements. A further description of our responsibilities is available on the Financial Reporting C¢)uncifs websile at.. https'.11 wvM.frc.org.ukJauditorsresponsibilities. This description fomis part of our audito¢s report. Usg of our report This report is made solety to the companys members. as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate to the company's members those matters we are required to state to them in an audilorfs report and for no other purpose. To the fullest extent permitted by taw, we do not accept or assume responsibilty to anyone other than the company and the company's members as a bc4Jy. for our audit work, for this report. or for the opinions we have f(m)ed. We are also asked to o)nfimi that the grant provided by the DFI has been used solely for the purposes intended and in accordance with the tems and conditions of the grant and can confinn this to be the case. Use of our report This report is made solety to the companys members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 20C6. Our audit WO￿ has been undertaken so that we might slale lo the company's members Ihose matters we are required to state to them in an audrf(orfs report and for no other purpose. To Ihe fullest exlent permitted by law, we do not accept or assume responsibilty to anyone other than the company and the company's members as a body. for our audit vffjrk, for this report. or for the opinions we have formed. MID ULSTER COMMUNITY SERVICES LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMB RS OF MID ULSTER COMMUNITY SERVICES LIMITED n McGeag Senior Statutory Audltor For and on behalf of David Lyttle + Co Ltd 17 May 2024 Chartered Accountants Statutory Auditor 15 Meeting Street Magherafaft Londonderry BT45 6BN