IE-Annual-Report-&-Review-2024

Financial Statements ▶ Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our Auditors’ Report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our Auditors’ Report. However, future events or conditions may cause the Company to cease to continue as a going concern. ▶ Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. The purpose of our audit work and to whom we owe our responsibilities This report is made solely to the Company’s members in accordance with Section 391 of the Companies Act 2014. Our audit work has been undertaken so that we might state to the Company’s members those matters we are required to state to them in an Auditors’ 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 for our audit work, for this report, or for the opinions we have formed. Signed by Christopher Magill, FCA for and on behalf of Crowe Ireland Chartered Accountants and Statutory Audit Firm 40 Mespil Road Dublin 4 Date 29th August 2025 Independent Auditor’s Report (continued) IE Domain Registry CLG t/a .IE / Annual Report & Review 2024 38