Company: FCRS
Filing Date: 2025-09-17
Form Type: S-1/A
Source: 0001213900-25-088487
Chunk: 316

Company: FutureCrest Acquisition Corp.
Filing Date: 2025-09-17
Form: S-1/A
Chunk 316
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 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 statements, 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 statements. 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 statements. We believe that our audit provides a reasonable basis for our opinion. We have served as the Company’s auditor since 2025. /s/ WithumSmith+Brown, PC Whippany, New Jersey
September5, 2025 F-2

FutureCrest Acquisition Corp.
BALANCE SHEET
June 30, 2025

| Assets:                                                                                                                 |     |   |         |   |
|:------------------------------------------------------------------------------------------------------------------------|:----|:--|--------:|:--|
| Deferred offering costs                                                                                                 |     | $ |  46,100 |   |
| Total Assets                                                                                                            |     | $ |  46,100 |   |
| Liabilities and Shareholder’s Equity:                                                                                   |     |   |         |   |
| Accrued expenses                                                                                                        |     | $ |   6,721 |   |
| Accrued offering costs                                                                                                  |     |   |   8,600 |   |
| Promissory note – related party                                                                                         |     |   |  22,920 |   |
| Total Current Liabilities                                                                                               |     |   |  38,241 |   |
| Commitments and Contingencies (Note 6)                                                                                  |     |   |         |   |
| Shareholder’s Equity                                                                                                    |     |   |         |   |
| Preference shares, $0.0001 par value; 5,000,000 shares authorized; none issued or outstanding                           |     |   |       — |   |
| Class A ordinary shares, $0.0001 par value; 500,000,000 shares authorized; none issued or outstanding                   |     |   |       — |   |
| Class B ordinary shares, $0.0001 par value; 50,000,000 shares authorized; 7,187,500 shares issued and outstanding(1)(2) |     |   |     719 |   |
| Additional paid