SHOPMOBILITY MID ULSTER INDEPENDENT AUDITOR'8 REPORT TO THE MEMBERS OF SHOPMOBILrrY MID ULSTER Opinion We have audtted the financial ststements of Shopmobilty Mid Ulster (the 'cOMpan for the year ended 31 March 2024 which comprise Ihe balance sheel and notes to the finanoal statements. including significant accounting policies. The financial reports'ng framework that has been applied in their preparation is applicable law and United Kingdom A¢¢ounting Standards, induding Finanual Reporting Standard 102 The Financial Reporting Standan applKable in the UK and Republic of lrnland (United lfjngdom Generalty Alpted Ac(x)unting Pra¢bct). In our opinion the finarla1 statements.. give a true and fair wew of the state of the companys affairs as at 31 March 2024 and of its loss for the year then ended; have been properly prepared in accordance with United lQngdom Generally ApIed Awuinting Pradi¢e; and have been prepared in apxordance wilh the requirements of the Companies Act 2006. 80$is for opinion We conducted our audit in accordance wrth lntemats.onal Standards on Auditing {UK) {ISAs IUK)) and applicable law. Our responsibilities under those slandards are further described in the Audrtorfs responsibilities lor the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the finanaal statements in the UK. incbjding the FRC'S Ethical Standard, and we have fvtfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit eviden we have oblained is suffioent and approprie to provide a basis for our opinion. Conclusions relating to going concem We have nothing to report in respect of the following matters in latIon to whi¢h the ISAS {UK) require us to report to you where.. the directors. use of the going concem basis of a0UntIng in the preparation of the financial statements is not appropriate., or the directors have not disclosed in the financial statements any idenithed material uncertainties that may cast significant doubt about the companls abilrty to continue to adopt the going concem basis of accounting for a period of at least Iwelve monlh$ from the date when the financial statements are authorised for issue. Other infomiation The other information comprises the inforniation induded in the annual retM)rt other than the financa statements and our audrtovs report thereon. The directors are responsible for the other infomiation contained within the annual report. Our opinion on the financial stalements does nol Cover the other inforniation and. except to the extent otherwise explicitty stated in our report. we do not express any form of assurance ¢ondu$ion thereon. Our responsibility is lo read the other infom)ation and. in doing so. consider whether the other information is materially inconsistent with the finanaal statemenls or our kn¢Jvledge obtained in the course of the audit. or otherwise appears to be materially misstated. If we identify such material in(x)nsistenues or apparent material misstalemenls. we are required lo determine whether this gives rise to a material misstatement in the finanaal statemenls themselves. If. based on the work we have perfomed. we condude that there is a material misstatement of this other infomation, we are required lo report thal fad. We have nothing to 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.. Ihe infomiation given in the directors. report for the finanad year for which the financial ststements are prepared is consistenl wtth the financÉal statements- and Ihe directors. report has been prepared in acD)rdance with applicable al requ1mentS.
SHOPMOBILITY MID ULSTER INDEPENDENT AUDITOR'S REPORT (CONTINUED TO THE MEMBERS OF SHOPMOBILITY MID ULSTER Matters on *thl¢h we are requlred to report by exc•plion In the light of the knowtedge and understanding of the company aThY its environment obtaingd in the course of the audit, we have not identified material misstatements in the directors, report have nothing to report in respect of the following matters in relabon to which the Companies Act 2006 requires us lo report to you if. in our opinion.. adequate accounting records have not been kept. or retums adequate lor our audit have not been reiVed from branches not v151ted by us.. or the finan¢ial statements are not in agreement wrth the account.ng records and retums: or rtain disclosures of directors, remuneration specified by law a not made,. or we have not received all the infomiation and explanations we require for our audit.. or the directors weie not entitled to prepare the financial statements in accordance th the small companies regime and take advantage of the small companEs' exemption in preparing the diredofs. report and from the requirement to prepare a strategic reporL Responslbllltles of dlreclors As explained more fully in the directors, responsibilities statement. the directors are responsible for the preparatson of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors detem)ine is nesSary to enable the preparation of finanual statements that are free from material misstatemen( whether due to fraud or errof. In preparing the financial statements, the directors are responsible for assessiro the Company's abilty to continue as a going concem. disdosing, as applicable, matters related to going contsm and using the going COnM basis of accounting unless tho directors either intsnd to liquidate the company or to cease operab"ons, or have no realistic alternative bul to do so. Auditorf$ Y•$pon$ibilltl•s for the audlt of the finan¢l•l 8t4tements Our objects'ves are lo obtain reasonable assurance about whether the financial ststements as a whole are free from material misststemenl, whether due lo fraud or error. and lo issue an aJItOr'S report that indudes our opinion. Rea$onable assuran is a high level of assurance. bul is not a guarantee tt)at an audr( conducted in accordance with ISAS IUKI will aayS dete a material misststement wh&n r( exists. Misststements arise from fraud or error and are considered material if, individualty or in the aggregate, they eould reasonably be expected to influenee the economic decisions of user5 tsken on the basis of these finanaal statements. A further description of our responsibile$ available on the Finanual Reporting Counril's website at.. https'.11 www.frc.org.uklauditorsresponsibilths. This deScri"0n forms part of our auditorfs report. This report 15 made solely lo the company's members, as a body, in accordan wth Chapter 3 of Part 16 of the CoMpanS Act 20CKS. Our audr( work has been undertaken so that we might stalo to the company's members th058 matter5 we are required lo slate to them in an audttorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a bthjy. for our audit work, for this report. or for the opinions we have forned. We a also asked to confirm that the grant provided by the Deparbnent for Infrastructure through the Transport Programme for People with Disabilrties. has been used solely for the purposes intended and in accordance with the lems and conditions of the grant and can confimi this to be the case. David Lyttle (Senlor Ststutory AuditOT) for and on behalt of Davld Lyttle + Co Ltd 20AugUSt 2024 Chartered A¢countants Statutory Auditor ststion House 46 Molesworth Street Cookslown Co Tyrone BT80 8PA