Ulster Society for Promoting the Education of the Deaf and the
Blind
IndO￿ndOn1 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¥ron￿l¥a thè Edueaoon of Daaf
and thè 8llnd '¢hwlVI for lh& yw &ThJ8d 31 Juty 2￿25 corTyrise the statetnent of finandal
aCt￿tieS. 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
Acc￿nI1￿j 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 Ir￿mI￿3
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 1rn1gr￿I
8￿1* foroplnlon
W• conducted our athllt In KCGYdanco wllh Inlomatw Stondprd¥ on A￿l￿rt9 IUKI I1￿ IUKII Ar
applICab￿ law. Our MpOns￿lI￿ under those stsn¢J8￿B are fvrlher in the •uditof8
r•sp)nslbilitias lor th• èudii of th• financkql $t8tem8nts seclw)n of our report W8 aro lTrJgF•ndgnl of
harlty in ￿￿Ord8￿￿ wilh the 8thkd requlr•mènts that r818vant to cyjr audk ol the financ*1
staternenlg in Ihe VK. IrKludlng the FRC'S Ethi￿1 Star*Jard. gnd hav• fvffil1￿ our other ethlcal
r86pJnsIbllit￿s In ￿CrydanCe with these wuirements. Wg beli9¥9 Ihgt tho oudit •vld•nc• hav•
obtalned Is sufflcl•rt and approwoto to pmwda 8 basls for our opknbn.
Cofidu*lon% f•l•tlng to golnq conc•rn
In Aud￿ th? flnarKknI statemenb, wg havo COnca￿d tlwt th• InAts88' u•• of th• golng ￿rIc*M
baBl8 of accountlng In tho pr•pwai•xi ol tho sletemethls approprfato.
Based on the work we have Fwlurwd. ￿ have not Id8nbfKd any material un&8rtalntl8s r8laUng to
events or condmons tha( Indwually or ¢xJllecfvety, may ￿t sh3nIfi￿nt doubt on thè charftys
to contlnu• As a golng eonc•m for a of at leasl ￿81¥? mNrths from ￿en thg financ4
5ts1gments org auIIK)ri8od fry issue.
Our respon$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)n￿￿tIon
Stalements and wr 8uditorfs re￿rt 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 r￿expre￿ Ic¥m ofa38urwKo C(￿￿¥10￿ therwn.
In cOnn￿￿On our audft of thè finartLql stat•m8nts. rèsponsibllity 19 to rèad Ihè other
fomiatkn and, In dolTh3 50. eonshJ8r *th8th8r tha 0th8r infr*ma￿on Is materially Incons1st&nt wilh the
llnanckil statements ￿ our kn¢Y￿edge obtswied in the wdit ￿ othe￿￿ appe8r8 to be materfally
mi$stated. M we Klentify suth malerid ir¥)Y*i8tetKies or apparent matenal misstatements, w& arè
required to determlne whether there Is A rn#terial mkntstement in tho finantlal stAtsments or a
material mésst#t8m8nt of the othw infrKmolion. Ir. ljawl ￿ thg tAvk wg have pgrfrymgd. ￿ cr￿Clud0
¢hat therg l¥ a rnaterf￿ rn1s8tatomont of thls othor knforn)th. wa ar8 requ1￿￿ to r•wt that fact.
W• hov• noththg tr> rw>yt In Ihb rggwd.
Matt•rn ¢>n wthlch w• •rn r•qulr•d to v•wt by •x¢•pU
In the l*hl rA the kn¢￿￿98 and ur&r818ndlThJ ol th• th•lty •t)J ts •nvlrcffim•ftt obtdn•d kn thè
W• hav• nothlng to in ve8pect of fv frJky*kng maltern In reL91k￿ to the C￿￿1169
INorth•rn lrnlandl 2008 rwulre8 US to rgpwt to you W. In our o￿nI￿.
the Irrfomth In th• tru8ts08' Iwl l• •ny m•t•rlal rn•p•c¢ wlth tho
Ilnoncld 8tat•m•nts.' ¢x
R•¥pgn¥lblllllM of Iru•tM•
A8 •xplaln8d morn lully kn the trust￿. le¥p￿s1￿1￿18s 8lalemenl. the truste98 arg rgsp)nslblg for the
pr•paratlon ot th• finandol ¥tstwnents aTrJ f¢< bdng saltsfied Ihat Ihey 9￿? a true and falr vlow. and
for SLKh intem81 ¢xJnlrd as the truste8s determlne Is n8￿sary to enabkry the prepar8tloTh of finandal
In weparing the ￿na￿le1 slaiements, Ihe trustees are re¥pon$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 inI￿d 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 I￿1￿1￿
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 fra￿1 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. Individu￿lY or ￿ tho
aggregate, they could masonably be •XF4d•d to knnUe￿& the eC(M￿nIG declslons of user8 taken on
th¢ basks of thew fina￿1￿ 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 Irreg￿arttl￿, inc4uding fraud. Th? Oxt￿1 to (¥Jr Jr• • ol d•tg¢tin9
Irr•gLlarfties. Incl￿r￿￿ fraud Is d8tall•d bafv￿..
In Ident￿n9 aThl rfBk8 of n￿1￿181 nthtatement kn r•wct ol krewl¥lU••. kn¢1￿11￿ fraud
the n8￿re ol the lThJusty and ￿tor. en¥lronmenl aThJ bu¥khws Ferfrymgn¢• Indudlng th?
deB*n of the rnnwnerat1l￿ pc4kla8, key for dlrector8' ren￿neratiOn. bonus levo18 and
pwlormanc• t8rg•ts,'
r•sults ol our of monywrwnt Id￿tIfiCal￿n aThl aU•s￿l•nt of th• rt•k8
of Irre9ularRtes'.
any matt8r8 Idgntif*d haviThJ oblaThd and dfxumaniakn ol thelr And
p￿￿•dur•S rllallng to..
Identtylng. ev8lu8Uro a￿1 cgxnthrvJ vAth law8 oThJ f•guWM and whèthar
rnanagemort were awaro of any inSlanc￿ of r￿n¥c￿￿19￿•.
detectlrKJ and respondlrvJ to the rfsks offraud and *thebher mgnagement ha￿ knowWI?
018ny actual. 9￿pected or al*•d froLhl:
th• IntèmBI eonlrols •st3blisk*J to mitlgat• rf8ks ot or nCwMpllan￿ wlth law8
orwj re9ulJtiw8.
the rnatters do5￿68d 8mciig the a￿Jit wywrnent irKkKllr9 *gnffi¢ant eDmp)n•nt uudlt
teams and relevant tni8mal spad￿￿￿, knc*Jdlng tax yak￿l0n$ S￿8158￿ 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 pCIen￿al for fra￿1. In common with o118ud
under ISAS IUKI. we wo at80 re9ulred to perfrym ¥F*ryfir tr* rs*pMd to IM of
management overrlde.
W¥ alao oblolned an ur¥JwstWKlSry 01 th• W •fKI wul#ttry fram8￿rkS l) foumlvj on
OVl8lon6 of those la*¥ and regulalSons Ihat W a direct effect on lh8 determination of mat8ri•1
nounts and ￿￿8￿￿ur¢¥ 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 Pro￿3￿3n8 of other laws and rngulatths that do have a dlrect offoct on
the financkgl stalements tr￿t C¢XT*rKe wlth Thy be tsr ats￿lty 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$tor Socloty for Promollng
the Education of the D¢af and the Blind
Year ended 31 July 2025
A4 part cd an audlt In ￿eS)rds1￿• vAlh ISAS (UK). wa t￿888kMaI jtyJgff￿t arvj malntaln
professkjnal se8ptk4sm ttYry4h¢¥Jl the audL W8 also:
Ident￿ and a&sw Ihe iiBko of matsdal misstatement of the flnandal statom8nts, whèther duo to
fraud ￿ er1￿, d&s￿n and p8rfom a￿11t Ixttedures r9sP￿S1V¥ to Ih08e rtsk$. 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 ￿$￿I￿"Ag from errtr.
as fraud may invdvo frygery, krtentlond mL8r•pr•s8nthtlons. or th• ovérrfd?
of int8mo1 control.
Obtaln an underslandlng of kntern￿ C￿1101 r8lovant to th• audm In crfd•r to d•slun aud
ocedur88 that are appropriate In tho clrtum$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 L*tsirwd. wh8ther a matsrial vncortainty ox18ts r￿t#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 tr￿Sts, we are r8qu*8d 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 Htr*av8r. lukng gvgnts ￿ conditson¥ may ¢aus0 tho charlty
Evaluote the mral pre8entaUcffl. •tructh and cont8nt of thè lkn&rK4al 9tstom￿l¥. Indudlng tho
dl8ck4wes, and whether tm fina￿81 stst•monts rY•￿t Ihg undwtylng tra￿¢￿• and
even18 In a rnannef that acla•v88 I￿r 5Y•s8ntstknn.
W• communicate wlth IhoBo charwl vAth govemarK• rydhw, othw m8lt•rn. Il* plann
Sco￿ IlmiTrJ of Iho audlt and ￿n￿C8Th1 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. Resp￿1￿1￿ 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&S￿SIbIlitY is to aL*Jit and 8xpr8S5 an opIn￿n on the financial slalements
accordafth wlth ap￿1¢abl8 and Intemational siaThJards on AJJdlUrrfJ IUKI. Those standards
rnquir• us to CoM￿Y wrfh the FInar￿1￿ 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 ￿PO￿ll11ty 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 A￿1knr)
For and on behdf of
Fln8gBn GIbsc￿ Ltd
hortergd occowtsnl¥ & ¥tathJtsy
Causeway Towor
9 Jam88 Stroet Swth
Balfgst
8T2 8DN
18 May 2026
11