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 Al￿pted Ac(x)unting Pra¢bct).
In our opinion the finar￿la1 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 A￿pIed Awuinting Pradi¢e; and
have been prepared in apxordance wilh the requirements of the Companies Act 2006.
80$is for opinion
We conducted our audit in accordance wrth lntemats.onal Standards on Auditing {UK) {ISAs IUK)) and applicable
law. Our responsibilities under those slandards are further described in the Audrtorfs responsibilities lor the audit of
the financial statements section of our report. We are independent of the company in accordance with the ethical
requirements that are relevant to our audit of the finanaal statements in the UK. incbjding the FRC'S Ethical
Standard, and we have fvtfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit eviden￿ we have oblained is suffioent and appropri*e to provide a basis for our opinion.
Conclusions relating to going concem
We have nothing to report in respect of the following matters in ￿latIon to whi¢h the ISAS {UK) require us to report
to you where..
the directors. use of the going concem basis of a0￿UntIng in the preparation of the financial statements is not
appropriate., or
the directors have not disclosed in the financial statements any idenithed material uncertainties that may cast
significant doubt about the companls abilrty to continue to adopt the going concem basis of accounting for a
period of at least Iwelve monlh$ 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 requ1￿mentS.

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 re￿iVed
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 ne￿sSary 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 COn￿M 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 a￿JItOr'S report that indudes our opinion.
Rea$onable assuran￿ is a high level of assurance. bul is not a guarantee tt)at an audr( conducted in accordance
with ISAS IUKI will a￿ayS dete￿ a material misststement wh&n r( exists. Misststements arise from fraud or
error and are considered material if, individualty or in the aggregate, they eould reasonably be expected to
influenee the economic decisions of user5 tsken on the basis of these finanaal statements.
A further description of our responsibil￿e$ 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
CoMpan￿S 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