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  "notes": "Page 149 of HBX Group Annual Report and Accounts 2025.",
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      "text": "The group had goodwill of €1,524.0m (2024: €1,535.0m) and other intangible assets of €463.0m (2024: €517.0m) at 30 September 2025 which are significant in the context of the overall balance sheet of the group.",
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      "text": "This is not a complete list of all risks identified by our audit.",
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      "text": "Impairment of goodwill and other intangible assets (group)\nRecoverability of investment in, and the loan to, subsidiary (parent)",
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      "text": "Overview\nAudit scope\nWe performed full scope audit procedures over the parent company and nine further components in the group. Separate audit procedures were performed in relation to consolidation adjustments.",
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      "text": "Materiality\nOverall group materiality: €10.7m (2024: €9.9m) based on 2.5% of Operating profit adjusted. Overall company materiality: €54.1m (2024: €0m) based on 1% of total assets.",
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