INDEPENDENT AUDITORS’ REPORT TO THE SHAREHOLDERS OF FINANCE HOUSE P.J.S.C

Report on other legal and regulatory requirements

Furthermore, as required by the UAE Federal Law No. (32) of 2021, we report that:

• we have obtained all the information we considered necessary for the purposes of our audit;
• the consolidated financial statements have been prepared and comply, in all material respects, with the applicable provisions of the UAE Federal Law No. (32) of 2021;
• the Group has maintained proper books of account in accordance with established accounting principles;
• the financial information included in the Chairman’s report, in so far as it relates to these consolidated financial statements, is consistent with the books of account of the Group;
• as disclosed in note 18 to the consolidated financial statements, the Group purchased and sold shares during the year ended 31 December 2024;
• Note 36 to the consolidated financial statements discloses material related party transactions and the terms under which they were conducted;
• Note 15 to the consolidated financial statements discloses social contributions made during the year ended 31 December 2024;
• Note 1 to the financial statements discloses that the Company is currently in the process of amending the statutory documents, to reflect the changes required due to the application of the UAE Federal law No. (32) of 2021; and
• Based on the information that has been made available to us, except for (viii), nothing has come to our attention which causes us to believe that the Group has contravened during the financial year ended 31 December 2024 any of the applicable provisions of the UAE Federal Law No. (32) of 2021, or of its Articles of Association, which would materially affect its activities or its consolidated financial position as at 31 December 2024.

GRANT THORNTON UAE

Farouk Mohamed

Registration No: 86

Abu Dhabi, United Arab Emirates

 24 March 2025