Create the `FormattingMessage` helper

[MrDave1999]

The following implementation may serve as a guide: https://github.com/MrDave1999/dotenv.core/blob/master/src/Helpers/FormattingMessage.cs#L35

Subtasks:

• Create the AreNotNull method as private.
  The following implementation may serve as a guide: https://github.com/MrDave1999/dotenv.core/blob/master/src/Extensions/EnumerableExtensions.cs#L15

Formatting example:

users.sql: error: No such file or directory.

error: No sql file found in the directory '/sql/files'.

Parsing error: Data source is empty or consists only in whitespace.
users.sql: error: Data source is empty or consists only in whitespace.

error: The given tag 'GetUserById' was not present in the collection.

Parsing error (line 2, col 5): The given tag 'GetUserById' is duplicated.
users.sql:(line 2, col 5): error: The given tag 'GetUserById' is duplicated.

Parsing error (line 2, col 5): The tag name is empty.
users.sql:(line 2, col 5): error: The tag name is empty.

Parsing error (line 2, col 5): 'GetUserById' tag has no sql statement associated with it.
users.sql:(line 2, col 5): error: 'GetUserById' tag has no sql statement associated with it.

Parsing error (line 1, col 1): 'SELECT* FROM users;' statement is not associated with any tag. 
users.sql:(line 1, col 1): error: 'SELECT* FROM users;' statement is not associated with any tag.