SHOPMOBILITY MID ULSTER INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SHOPMOBILITY MID ULSTER Opinion We have audited the financial ststements of Shopmobility Mid Ulster Ilhe 'company') for the year ended 31 March 2023 which comprise , the balance sheet and notes to the financial statements. including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounling Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (Untled Kingdom Generally Accepted Accounting Prdclicel. In our opinion the financial statements-. give a true and fair view of the state of the company's affairs as at 31 March 2023 and of its loss for the year then ended- have been property 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 conducled our audit in accordance wth Intemational Standards on Auditing {UK} {ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the AUdit0S responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the elhical 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 reswnsibilities in accordance with these requirements. We believe that the audit eviden we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concem We have nothing to report in respect of the following matters in relation to which the ISAS (UK) require us to report to you where= Ihe direclors. use of the going concern basis ol a(Lounting in the preparation ol ihe financial staieinents is not appropriate-, or the direclors have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the company's ability to continue to adopt the going concern basis of accounting for a period of at least e1ve months from the date when the financial statements are authorised for issue. Other inforniation The other information comprises the informalion induded in the annual report other than the financial statemenls and our auditorfs report thereon. The directors are responsible for the other infomiation contsined within the annual report. Our opinion on the financial statements does not cover the other infomakn'on and. except to the extent otherwise explicitly staled in our report. we do not express any form of assurance conclusion Ihereon. Our responsibility is to read the other information and, in doing so. consider whether the other infomiation is materially inconsistent with the financial slatefflenls or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required lo determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have perfomed, we condude that the is a material misstalement of this other information, we are required tr) report that fad. We have nothing io report in this regard. Opinions on other matters 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 financial year for which the financial statements are prepared is consislent with the finanal statements., and the directors, report has been prepared in accordance with applicable legal requirements.
SHOPMOBILITY MID ULSTER INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF SHOPMOBILITY MID ULSTER Matter5 on which we are required to report by exception Sn the light of the knowledge and understanding of the company and its environment obtained in the course of the audit. we have not identified material misstalements li the directors, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2tY)6 requires us to report to you rf. in our opinion.. adequate accounts'ng records have not been kept. or retums adequate for our audit have not b8en received from branches not visited by us". or the finanaal statements are not in agreemenl with the accounting records and retums" or certain disdosure5 of directors, remuneration specffied by law are not made.. or we have not receivod all the information and explanations we require for our audit,. or the diTector5 were nol enlitSed lo prepare the finanoal statements in accordance with the small companies regime and lake advantage of the small cLJmpanies' exemption in preparing the directors. report and from the requirement to prepare a strategic reporL Responsibilities of dire¢tors As explained more fulty in the directors. responsibiltbes ststement. the directors are $F)Qnb1e for the preparation of the financial statements and for being satisfied that they give a tnJe and fair wew. and for such inlemal control a$ the directors detem)ine is necessary to enabk the preparab.on of finanaal statements that are free from materi misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concem. disclosing. as applicable, matters relate¢J to going concem and using the going concem basis of aCunting unless the directors either intend to liquidate the company or to cease operations, or have no realistic aeMatiVe but to do so. Auditoffs responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance aboLrt whether the financial stalements as a whoie are free from material misstatement. whether due to fraud or error, and to issue an audrtor's report that indudes our opinion. Reasonable assLtTance is a high level of assurance, but is rt a guarantee that an audil conducted in accordance with ISAS {UK) will always detect a material misstement when rt exists. Misstatements can arise from fraud or error and are considered material rf. individually or in the aggregate. they could reasonably be exFCted to influence the economic decisions of users taken on the basis of these financ4al stslements. A further description of our responsibilities is awailable on the Financial Reporting Counal's website at.. ht5J1 www.frc.or9.uklauditorsresponsibililies. Thts descripb'on fomis part of our auditorfs report. This report is made solely lo the company's members. as a tcéy, in accordance wrth 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 audttorfs report and for no oiher purpose. To the fullest exterrt permitte(J by law. we do not a¢xept or assume responsibility to anyone her than the company and the MpanY'S members as a body, for our audit work. for Ihis report. or for the opinions we have formed. We are also asked lo confirm that the grant prowded by the Deparbmenl for Infrastruclure through the Transport Programme for People DisabiifLies. has been used 501ety for the purposes inlended and in accordance with the le ms and conditio of the grant and Can confinn Ihis to be the case. Dkvid Lyttle (Senior Statutory Auditor) for and on behalf ol David Lyitle + Co Ltd 25 JLty 2023 Chartered Accountants Statutory Audbtor Station House 46 Molesworth Street C¢)okstown Co Tyrone BT80 8PA