{ "docId": "019dd923-5eff-723e-9be6-a0cad080dbd8", "docSlug": "9a64e7cb94465d1c", "documentTitle": "2025 Annual Report", "authorId": "HBX-Group", "authorName": "HBX Group", "documentKindSlug": "consulting-deck", "documentKindLabel": "Consulting deck", "sourceTypeSlug": "strategy_consulting", "sourceTypeLabel": "Strategy consulting", "presentationDate": null, "orientation": "landscape", "aspectRatio": 1.414, "pageNumber": 157, "pageCount": 212, "prevPage": 156, "nextPage": 158, "slideType": "appendix_disclosure", "function": "summarize", "density": "dense", "nDataPoints": 0, "notes": "Part of the Independent auditors' report.", "elementsJson": [ "paragraph", "bullet_list" ], "metadataConfidence": 1, "imagePath": null, "slideHref": "/slides/019dd923-5eff-723e-9be6-a0cad080dbd8/157", "deckHref": "/decks/019dd923-5eff-723e-9be6-a0cad080dbd8", "deckJsonHref": "/decks/019dd923-5eff-723e-9be6-a0cad080dbd8.json", "deckAnchorHref": "/decks/019dd923-5eff-723e-9be6-a0cad080dbd8#slide-157", "components": [ { "bbox": null, "kind": "callout", "text": "We have no exceptions to report arising from this responsibility.", "attrs": null, "subkind": null, "toolName": "Visual emphasis", "toolSlug": "visual-emphasis", "confidence": null, "componentId": "019dd952-6d56-735f-ae03-6f8666e42f1b", "frameworkName": null, "frameworkSlug": null }, { "bbox": { "h": 0.22, "w": 0.45, "x": 0.04, "y": 0.41 }, "kind": "paragraph", "text": "European Single Electronic Format. We have examined the digital files of the European single electronic format (ESEF) of HBX Group International Plc and its subsidiaries for the 30 September 2025 financial year that comprise an XHTML file which includes the consolidated annual accounts for the financial year and XBRL files with tagging performed by the entity, which will form part of the annual financial report. The directors of HBX Group International Plc are responsible for presenting the annual financial report for the 30 September 2025 financial year in accordance with the formatting and markup requirements established in the Delegated Regulation (EU) 2019/815 of 17 December 2018 of the European Commission (hereinafter the ESEF Regulation).", "attrs": null, "subkind": "paragraph", "toolName": null, "toolSlug": null, "confidence": null, "componentId": "269ad8e6-9a37-4b52-bea1-7f4e261266c1", "frameworkName": null, "frameworkSlug": null }, { "bbox": { "h": 0.22, "w": 0.45, "x": 0.51, "y": 0.14 }, "kind": "paragraph", "text": "Our responsibility is to examine the digital files prepared by the parent company's directors, in accordance with audit regulation in Spain. This legislation requires that we plan and execute our audit procedures in order to verify whether the content of the consolidated annual accounts included in the aforementioned digital files correspond in full with that of the consolidated annual accounts that we have audited, and whether the format and markup of these accounts and of the aforementioned files has been effected, in all material respects, in accordance with the requirements established in the ESEF Regulation. In our opinion, the digital files examined correspond in full with the audited consolidated annual accounts, and these are presented and have been marked up, in all material respects, in accordance with the requirements established in the ESEF Regulation.", "attrs": null, "subkind": "paragraph", "toolName": null, "toolSlug": null, "confidence": null, "componentId": "3e9307d0-5f0e-4541-b119-6e5eb81251d0", "frameworkName": null, "frameworkSlug": null }, { "bbox": { "h": 0.22, "w": 0.45, "x": 0.04, "y": 0.18 }, "kind": "paragraph", "text": "Companies Act 2006 exception reporting. Under the Companies Act 2006 we are required to report to you if, in our opinion: we have not obtained all the information and explanations we require for our audit; or adequate accounting records have not been kept by the company, or returns adequate for our audit have not been received from branches not visited by us; or certain disclosures of directors' remuneration specified by law are not made; or the company financial statements and the part of the Remuneration Report to be audited are not in agreement with the accounting records and returns. We have no exceptions to report arising from this responsibility.", "attrs": null, "subkind": "paragraph", "toolName": null, "toolSlug": null, "confidence": null, "componentId": "64ebc032-d18a-4e1a-92af-67eb979c5aa5", "frameworkName": null, "frameworkSlug": null }, { "bbox": { "h": 0.08, "w": 0.25, "x": 0.51, "y": 0.4 }, "kind": "paragraph", "text": "Radek Vik (Senior Statutory Auditor) for and on behalf of PricewaterhouseCoopers LLP Chartered Accountants and Statutory Auditors Watford 25 November 2025", "attrs": null, "subkind": "paragraph", "toolName": null, "toolSlug": null, "confidence": null, "componentId": "da9b7438-40c0-44b4-a6cb-dce457ef0b17", "frameworkName": null, "frameworkSlug": null }, { "bbox": null, "kind": "quote", "text": "Radek Vik (Senior Statutory Auditor) for and on behalf of PricewaterhouseCoopers LLP", "attrs": null, "subkind": null, "toolName": "Authority citation", "toolSlug": "authority-citation", "confidence": null, "componentId": "019dd952-6d56-735f-ae03-703ebe334a89", "frameworkName": null, "frameworkSlug": null }, { "bbox": { "h": 0.02, "w": 0.19, "x": 0.04, "y": 0.14 }, "kind": "title", "text": "Other required reporting", "attrs": null, "subkind": "headline", "toolName": null, "toolSlug": null, "confidence": null, "componentId": "df387c27-9d3f-4200-a114-b4f6bf74d638", "frameworkName": null, "frameworkSlug": null } ], "metrics": [], "tools": [], "frameworks": [], "arcBeats": [], "loops": [ { "to": 212, "from": 4, "name": "Logic Chain", "slug": "01-logic-chain", "bestFor": "Skeptical audiences, controversial recommendations, rigorous analysis", "matchId": "c55003a6-dc9b-4ab9-ab52-0f174175edcf", "evidence": "The document provides a comprehensive overview of HBX Group, using a logic chain to guide the reader through the content.", "position": 0, "objective": "Understand HBX Group's current state and strategy", "structure": "Premise 1 (Accepted truth) -> Premise 2 (Observed fact) -> Therefore... (Inevitable conclusion)", "confidence": 0.7, "description": "Build an airtight chain of logic where each premise leads inevitably to the conclusion" } ], "imagePathAlt": null, "thumbSrc": null, "thumbSrcAlt": null, "locked": true }