FOCLS Iiidependent examiner's report to the Nqembers on the unaudited finanelal staterncnts or FOCUS. We repon the finallci sen[S of FOCUS for the yo&r ended 31 .March 2025 which comptize the 3thmeni of finaDcial acuviti, the baluA¢4 shed 8nd th relatrd oolcs. These SLarn¢nt8 Ve been Ppared uTrJer the hIOA¢aL eo81 convention the ccovntin8 poLicw sel oul ilxreiti. Respectlve rwonsfiblllties of hlembers and Andcp¢ndent examlner As the chariry's members you ar¢ re5ponsiblc for Ihe preparnuon of thc AccounL8 In Ordance with the ClUC5 Acl (Northern Irelajd) 2iYI8. It 1$ ryjr ruponsibiliiy to SEatr. on the IMsis of our ¢Xmriw10n wheiber PArlicuinr matters hive Ine io my attenuoll. Bagfis of Independent exan)in¢r'$ statement OUT ex&miD31ion includes i review of the acc<>418 re¢ord8 kept by the clmriiy #nd i ¢omp&ris()ts of ihe aw)unts presetttcd with th0 .rds. li Also include8 con5idcratinn ol any Unusu iletTr5 or disclosure5 in Ihe 8¢eounts, and king explanaiions from you tuenib¢rs ¢on¢ernin8 any such rnatrs. The PTocedurcs underthkert du noi provide all Ihe evidence would be required in An audii. and consequenily we do not express audii opiDiDll on th¢ view given by •crounu. Independenl exainlner's statement In conoccuon with our eAwninaUOli t)0 mALtrr hhs ¢ome our att¢nilon: (l} whtch 8ives us reasonable cause io beheve thuL in rnllierlal respect ibe requir¢nYDL8', to keep proii bnoks of ccourtr in Accordajice with Section 63 vf chLtieS Art: and to Prepatc xcounis whi¢b ccord (he booLs of count and comply with th¢ acc¢)unung reqU1Ment of Acl have noi been me(: or Illl io which. in our opinion. attention should te dra ITh urder t4) enabke a pruper UndersDdIng of the accouThLS be reaLhed. Jue Qulnn O'Donnell & Mellon ludependeDI LxAniincr 19ni LaAtle Stree Urngh, Lo. TyronL 2 FebruY4ry 2026
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