Summarize the key points from the auditor's report and note any qualifications or concerns raised by the auditor.

The Group was impacted by the national measures taken to combat the COVID-19 pandemic which were substantially red in April 2002. These included the reopening of physical schools and removal of "safe zones. In addition, the Group was also impacted by the Ukraine/Russia war which gave rise to further price increases and supply chain issues with h food se As a result of these developments in the operating environment management continued to focus on restoring performance to pre-COMID-19 levels and managing costs to ensure targets for the brand are We focused our attention on this area due to the material nature of the balances and the inherent subjectivity in forecasting future financial performance b How our audit addressed the key audit matter Average gross margins compared gro margins to historical and current period results and evaluated the projected gross margin in light of cost management structu implemented by the Group and in conjunction with the assessment of revenue growth rate outlined above WACC evaluated certain inputs within the WACC calculation, including the cost of equity and found them to be reasonable Developed a range of parameters using available market inputs and performed sensitivity analyses using these parameters to determine the reasonableness of management's estimate Further, w considered subsequent events and any associated impact on the brand's cash flows and forecast and tested disclosures around senstivities in key assumptions as contained in Note 4 to the The results of the above audit procedures indicated management's assessment condusion was not unreasonable Independent auditor's report (ced) Other information does not include Auditor's responsibilities for the audit of the consolidated financial statements (continued) Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group's internal control Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Group to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, actions taken to eliminate threats or safeguards applied Management is responsible f preparation and fair presentation of the consolidated f Reporting Standard to continue as a cancer, disclosing as applicable matters related to going concen and using the going management ether intends to liquidate the Group or to cease operations or sponsible for overseeing the Gracing process Our obiective our coinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit co fraud on throughout the audit. We a den olidated ancial statements where to fraud - and obtain audit evidence menting hom fraud is higher than for one rating from ear as fraud may inclusion 00