Company: LGN
Filing Date: 2025-12-09
Form Type: S-1
Source: 0001193125-25-312729
Chunk: 251

Company: Legence Corp.
Filing Date: 2025-12-09
Form: S-1
Chunk 251
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 and the PCAOB.

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statement is free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial
reporting. As part of our audit, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial
reporting. Accordingly, we express no such opinion.

Our audit included performing procedures to assess the risks of material misstatement
of the financial statement, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statement. Our
audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statement. We believe that our audit provides a reasonable basis for our
opinion.

/s/ Deloitte & Touche LLP

San
Francisco, California

April 29, 2025

We have served
as the Company’s auditor since 2025.

F-2

LEGENCE CORP. BALANCE SHEET

|                                                                                |     | March 27, 
 2025      |    |
|:-------------------------------------------------------------------------------|:----|:----------|---:|
| Assets                                                                         |     |           |    |
| Current assets:                                                                |     |           |    |
| Cash                                                                           |     | $         | 10 |
| Total assets                                                                   |     |           | 10 |
| Liabilities and Stockholder’s Equity                                           |     |           |    |
| Liabilities                                                                    |     |           |    |
| Total liabilities                                                              |     |           |  — |
| Equity                                                                         |     |           |    |
| Common stock, $0.01 par value; 1,000 shares authorized, issued and outstanding |     |           | 10 |
| Total stockholder’s equity                                                     |     |           | 10 |
| Total liabilities and stockholder’s equity                                     |     | $         | 10 |

F-3

LEGENCE CORP.

NOTES TO BALANCE SHEET

1—Nature of Operations

Legence
Corp. was incorporated in the state of Delaware on January 9,