Ulster Society for Promoting the Education of the Deaf and the Blind IndOndOn1 Audltorfs Roport to tho M•mbws of Ulster Soclety for Promotlng the Educatlon of the Deaf and the Bllnd Year ended 31 July 2025 Oplnlon Wa havo the ffinandal Statem of Sorhty F¥ronl¥a thè Edueaoon of Daaf and thè 8llnd '¢hwlVI for lh& yw &ThJ8d 31 Juty 225 corTyrise the statetnent of finandal aCttieS. statement of finandal posibcffl and the rd8led not85, KK4uding a summary of signfficant accounting policAes. The finanual r8p)rb'ng framework that has te8n applied in their prepAraUon Is 8ppllcable law and Unit8d fvLO)unltswJ Standarth. Inchjdkng FRS 102 The Fin8nclal Rep)itir¥ Stsnd8rd applicablg In Ihg UK aFKI R8pubthc of lrnland {Uli Kiwjrxn Generally Accept8d AccnI1j Practice). In our op1n1 th• tsn¢491 $lat•ngnts: giw a tnjo And lair •W of th• stat8 of lh8 dAriVs affalrn a8 at 31 Juty 2025 and of its IrmI3 rosourc8s and apF1kats. of rnBoufc05, and gxp8ndlth, lor th• ar Ih•n •ed., Aecounllng Prth.. have been wepwed In accorkn llh tho rnquknmert8 rd the ChorlOo8 A¢t (Ntytrom 1rn1grI 81 foroplnlon W• conducted our athllt In KCGYdanco wllh Inlomatw Stondprd¥ on Alrt9 IUKI I1 IUKII Ar applICab law. Our MpOnslI under those stsn¢J8B are fvrlher in the •uditof8 r•sp)nslbilitias lor th• èudii of th• financkql $t8tem8nts seclw)n of our report W8 aro lTrJgF•ndgnl of harlty in Ord8 wilh the 8thkd requlr•mènts that r818vant to cyjr audk ol the financ1 staternenlg in Ihe VK. IrKludlng the FRC'S Ethi1 StarJard. gnd hav• fvffil1 our other ethlcal r86pJnsIbllits In CrydanCe with these wuirements. Wg beli9¥9 Ihgt tho oudit •vld•nc• hav• obtalned Is sufflcl•rt and approwoto to pmwda 8 basls for our opknbn. Cofidulon% f•l•tlng to golnq conc•rn In Aud th? flnarKknI statemenb, wg havo COncad tlwt th• InAts88' u•• of th• golng rIcM baBl8 of accountlng In tho pr•pwai•xi ol tho sletemethls approprfato. Based on the work we have Fwlurwd. have not Id8nbfKd any material un&8rtalntl8s r8laUng to events or condmons tha( Indwually or ¢xJllecfvety, may t sh3nIfint doubt on thè charftys to contlnu• As a golng eonc•m for a of at leasl 81¥? mNrths from en thg financ4 5ts1gments org auIIK)ri8od fry issue. Our respon$iblllJ•s lh• r•swffjiblllkns of the Inote8s reswx bj concem arn d•sthb•d In the relevant 3eclkJns of thSs
Ulster Sociaty for Promoting the Education of the Deaf and the Blind Irbdependent Auditotrs Report to the Membors of Ulster Soclety for Promotlng tho Educatlon of the Deaf and the Bllnd (rt¥JthM Year ended 31 July 2025 Oth•r Infi)ntIon Stalements and wr 8uditorfs rert thefeon. The trusta88 are respcffislble for tha othar Infomiation. ()Jr oplnlon on tha financial ststèm8nts does not COV8r the cdlw w•[Mation and. excapt to th8 extent otsrnYis• 8xplliity statgj in wr rFp¢rt w? do rexpre Ic¥m ofa38urwKo C(¥10 therwn. In cOnnOn our audft of thè finartLql stat•m8nts. rèsponsibllity 19 to rèad Ihè other fomiatkn and, In dolTh3 50. eonshJ8r th8th8r tha 0th8r infrmaon Is materially Incons1st&nt wilh the llnanckil statements our kn¢Yedge obtswied in the wdit othe appe8r8 to be materfally mi$stated. M we Klentify suth malerid ir¥)Yi8tetKies or apparent matenal misstatements, w& arè required to determlne whether there Is A rn#terial mkntstement in tho finantlal stAtsments or a material mésst#t8m8nt of the othw infrKmolion. Ir. ljawl thg tAvk wg have pgrfrymgd. crClud0 ¢hat therg l¥ a rnaterf rn1s8tatomont of thls othor knforn)th. wa ar8 requ1 to r•wt that fact. W• hov• noththg tr> rw>yt In Ihb rggwd. Matt•rn ¢>n wthlch w• •rn r•qulr•d to v•wt by •x¢•pU In the lhl rA the kn¢98 and ur&r818ndlThJ ol th• th•lty •t)J ts •nvlrcffim•ftt obtdn•d kn thè W• hav• nothlng to in ve8pect of fv frJkykng maltern In reL91k to the C1169 INorth•rn lrnlandl 2008 rwulre8 US to rgpwt to you W. In our onI. the Irrfomth In th• tru8ts08' Iwl l• •ny m•t•rlal rn•p•c¢ wlth tho Ilnoncld 8tat•m•nts.' ¢x R•¥pgn¥lblllllM of Iru•tM• A8 •xplaln8d morn lully kn the trust. le¥ps1118s 8lalemenl. the truste98 arg rgsp)nslblg for the pr•paratlon ot th• finandol ¥tstwnents aTrJ f¢< bdng saltsfied Ihat Ihey 9? a true and falr vlow. and for SLKh intem81 ¢xJnlrd as the truste8s determlne Is n8sary to enabkry the prepar8tloTh of finandal In weparing the nale1 slaiements, Ihe trustees are re¥pon$ible asses the charftys abulty to IDnug as a g¢Yng c¥)ncem. olsck)slr4J, as 8pplkabl8, matt•rs rnlatsd to golng concam and uslno th• ng cone•m tési& of aw)unbnq unles8 ts Iwslees th inId to INJuvJate the tharty (Y lo cease operations. OT hove redlstic allematfvo bul to do so.
Ulster Society for Promoting the Education of the Deaf and the Blind Independent Audltotr$ Report to the Members of Ulster Society for Promoting the Education of the Deaf and the Blind I11 Year ended 31 July 2025 Audltorf• r••pon•follltl•• forth• audlt of the finan¢W •l•t•menl• aro free from missl8temanL whather dua to fra1 or eThor. to issue an audrtorfs report that Indud8s our cpinknn. Reasonabh assurance is a hvJh 81 of assurance. but ts not a guarontee that n audit conducted in accordance wilh ISA8 IUKI will 8ys d8tg¢t a rnaterial mis5t8tem8nt it exLsts. Misstatements can arise from fr•JJ or and are c4)nsidwed material if. IndividulY or tho aggregate, they could masonably be •XF4d•d to knnUe& the eC(MnIG declslons of user8 taken on th¢ basks of thew fina1 statgmgnts. Irr•gularttles. Indt#ling fraud, • hstanc•s ol nL<0mK1lan¢8 th kws and regulattons. We deslgn procedur85 in Ilne with Dur TeSpJnsibiliti85. OUtUn8d abcNe. to detect matérial mlsstatsments In respact of Irregarttl, inc4uding fraud. Th? Oxt1 to (¥Jr Jr• • ol d•tg¢tin9 Irr•gLlarfties. Inclr fraud Is d8tall•d bafv.. In Identn9 aThl rfBk8 of n1181 nthtatement kn r•wct ol krewl¥lU••. kn¢111 fraud the n8re ol the lThJusty and tor. en¥lronmenl aThJ bu¥khws Ferfrymgn¢• Indudlng th? deBn of the rnnwnerat1l pc4kla8, key for dlrector8' renneratiOn. bonus levo18 and pwlormanc• t8rg•ts,' r•sults ol our of monywrwnt IdtIfiCaln aThl aU•sl•nt of th• rt•k8 of Irre9ularRtes'. any matt8r8 Idgntifd haviThJ oblaThd and dfxumaniakn ol thelr And p•dur•S rllallng to.. Identtylng. ev8lu8Uro a1 cgxnthrvJ vAth law8 oThJ f•guWM and whèthar rnanagemort were awaro of any inSlanc of rn¥c19•. detectlrKJ and respondlrvJ to the rfsks offraud and thebher mgnagement ha knowWI? 018ny actual. 9pected or al•d froLhl: th• IntèmBI eonlrols •st3bliskJ to mitlgat• rf8ks ot or nCwMpllan wlth law8 orwj re9ulJtiw8. the rnatters do568d 8mciig the aJit wywrnent irKkKllr9 gnffi¢ant eDmp)n•nt uudlt teams and relevant tni8mal spad, kncJdlng tax yakl0n$ S8158 regarthThJ how and A8 a of thw• prrtsdur•s. con8id8r•d oppthmMl8s and Inc8nUvas that rnay ex15t thin organilatkn ts fraud and hJentified Ihe fftt pCIenal for fra1. In common with o118ud under ISAS IUKI. we wo at80 re9ulred to perfrym ¥Fryfir tr rspMd to IM of management overrlde. W¥ alao oblolned an ur¥JwstWKlSry 01 th• W •fKI wul#ttry fram8rkS l) foumlvj on OVl8lon6 of those la¥ and regulalSons Ihat W a direct effect on lh8 determination of mat8ri•1 nounts and 8ur¢¥ in th• fingn¢io1 $t4temants. Tha kay and regulabons wa c4Jnsidered Ihls context Induded ongdrg wnt4iance with the UK Cryryanles Act and tax legisl#ti¢)n. In #ddtth)n. w• ts)nsk18rÈd Pro33n8 of other laws and rngulatths that do have a dlrect offoct on the financkgl stalements trt C¢XTrKe wlth Thy be tsr atslty to op8rate w to avokj a pendty.
Ulster Society for Promotlng th• Education of the Deaf and the Bllnd Independent Auditorfs Report to Ihe Members of Ul$tor Socloty for Promollng the Education of the D¢af and the Blind Year ended 31 July 2025 A4 part cd an audlt In eS)rds1• vAlh ISAS (UK). wa t888kMaI jtyJgfft arvj malntaln professkjnal se8ptk4sm ttYry4h¢¥Jl the audL W8 also: Ident and a&sw Ihe iiBko of matsdal misstatement of the flnandal statom8nts, whèther duo to fraud er1, d&sn and p8rfom a11t Ixttedures r9sPS1V¥ to Ih08e rtsk$. ob¢aln audlt evKlen¢e that L8 su•nI and approp¥ial¢ to provide a basis for our opinlon. The rtsk of not detecUrvJ a matènd misslatement re8uiling from fraud i8 higher Ihan for one $I"Ag from errtr. as fraud may invdvo frygery, krtentlond mL8r•pr•s8nthtlons. or th• ovérrfd? of int8mo1 control. Obtaln an underslandlng of kntern C1101 r8lovant to th• audm In crfd•r to d•slun aud ocedur88 that are appropriate In tho clrtum$tane•s. but not for the purp? of preS51n9 an Evaluate the approwlat•nets of accThtnfjng pG4idg• us•d and the of accountlng e8tirnatu and di8do8wo¥ made by the tru8t•e8. and, b888d on the audli gvitlence Ltsirwd. wh8ther a matsrial vncortainty ox18ts rt#d to •vents or coTrJlUons that may cast $13nrflcant ¢knbt on d)arfVs abllty to eontSnu• as a gthng e¢rt8m. If w? C{ude that 8 matsrf81 utK&tsinty trSts, we are r8qu8d to draw attenuon In our aud6torf8 rewt to th• r•lat•d d6sthJsurts in the financi4 slalernenls or. If Such dlsclosur•b are Inadequate. to modify our opiniw. Our conclusic are based on the audit 8videpK6 obtaln•d up lo the date of our audKorfs r•m Htrav8r. lukng gvgnts conditson¥ may ¢aus0 tho charlty Evaluote the mral pre8entaUcffl. •tructh and cont8nt of thè lkn&rK4al 9tstoml¥. Indudlng tho dl8ck4wes, and whether tm fina81 stst•monts rY•t Ihg undwtylng tra¢• and even18 In a rnannef that acla•v88 Ir 5Y•s8ntstknn. W• communicate wlth IhoBo charwl vAth govemarK• rydhw, othw m8lt•rn. Il plann Sco IlmiTrJ of Iho audlt and nC8Th1 ath11t •rry *nlficpnl defiderKl&s In Int8mBI contml that ntIfy durfNJ tyJr Budtt. 10
Ulster Society for Promoting the Education of the Deaf and the Blind Independont Audltofs Roport to tho Mombors of Ulstsr Soclety for Promotlng the Educatlon of the Deaf and the Bllnd Year ended 31 July 2025 A8 exF4alned more fvlly kn the Trustees. Resp11 Statement (set out ge 10). ttbg Iwstses are responslbk for Ihe wepardlon of th• flnandal statements and fci belro satisfied that they give trua and fair ¥i8w. Our r&SSIbIlitY is to aLJit and 8xpr8S5 an opInn on the financial slalements accordafth wlth ap1¢abl8 and Intemational siaThJards on AJJdlUrrfJ IUKI. Those standards rnquir• us to CoMY wrfh the FInar1 Repjrting Countsfs IFRC'S) ElhIC Standard lor Audltors,, In th$ circvmBtancg8 8¢t out in rth 25 lo lh¢ financaal ¥latgrnonts. U•• olour r•wt ThlB report 18 made 6ddy to ts charws membern, as a tody, In accordance section 65 of tho Charftlos Act INorlh•m Ir•kndl 2008. Our audSt work has té8n undertaken so that we rnlght state to Iha charws m8mb8rs th098 m8tters wg are required to 8tats to Ihem Sn An audltofs rnport and for no Othor puw. To Ihe fullest extent penrltted by Lqw. do nL accopl w a¥wrno POll11ty to anyo oth•r than t tharity and tharitys mèmbèts as a bcty. for Jr audrt work, for thls rep oplnkn¥ wg fryrng PAul Dolon IS•nlor Statutcfy A1knr) For and on behdf of Fln8gBn GIbsc Ltd hortergd occowtsnl¥ & ¥tathJtsy Causeway Towor 9 Jam88 Stroet Swth Balfgst 8T2 8DN 18 May 2026 11