Constance Hotels Services Limited | Annual Report 2025

135 ANNUAL REPORT 2025

Statement of Directors’ Responsibilities In Respect of Financial Statement

Directors Of Subsidary Companies (as at 31 December 2025)

Remuneration and benefits paid by the Company and its subsidiaries to the Directors during the year under review were as follows:

The Directors acknowledge their responsibilities for:

I. Adequate accounting records and maintenance of effective internal control systems; II. The preparation of financial statements which fairly present the state of affairs of the Company as at the end of the financial year and the results of its operations and cash flows for that period and which comply with International Financial Reporting Standards (IFRS); III. The selection of appropriate accounting policies supported by reasonable and prudent judgements.

REMUNERATION AND BENEFITS RECEIVED

Ariatoll Services Ltd O O

Beauport Industries Limited

Constance Hospitality Management Limited O O O O

Constance Hospitality Training Centre Ltd

Constance Hotels International Services Limited Constance Hotels Investment Limited Constance Industries Limited Halaveli Development Ltd

Hotels Constance (UK) Ltd LRM Company Ltd

Moofushi Development Ltd O O O O O

Mourouk Ebony Management Ltd White Sand Paradise Ltd

The Waterfront Pvt Ltd

Kevin CHAN TOO

The External Auditors are responsible for reporting on whether the financial statements are fairly presented.

Vincent DE MARASSE ENOUF

O

The Directors report that:

George J. DUMBELL

O

Ezra S. JHUBOO

O O

IV. Adequate accounting records and an effective system of internal controls and risk management have been maintained; V. Appropriate accounting policies supported by reasonable and prudent judgements and estimates have been used consistently; VI. International Financial Reporting Standards have been adhered to. Any departure in the interest of fair presentation has been disclosed, explained and quantified; VII. The Code of Corporate Governance has been adhered to in all material aspects and reasons provided for non-compliance.

Kian Serge S JHUBOO

Tangi LEGRAND

O

O O

Liong Kian LI KWOK CHEONG Tat Kien LI KWOK CHEONG

O

Andrew MILTON Clément D. REY

O O O

O O O O

O O O O O

Approved by the Board of Directors on and signed on its behalf by:

Glenny SAVY

O O

Rod THORRINGTON Jean-Jacques VALLET

George J. Dumbell (s) Chairman

Clément D. Rey (s) Executive Director Constance Group Chief Executive Officer

OOOOOOOOOOOOOO

Donations For disclosures on donations, please refer to the Corporate Sustainability Report. Auditors’ Remuneration The fees paid to the auditors (exclusive of VAT) were:

30 March 2026

The Group

The Company

Company Secretary’s Certificate In terms of section 166(d) of the Companies Act 2001, we certify that, to the best of our knowledge and belief, the Company has filed with the Registrar of Companies all such returns as are required of the Company under the Act.

2025

2024

2025

2024

MUR’000

MUR’000

MUR’000

MUR’000

Audit fees paid to: Ernst & Young

8,612 1,625

8,210 1,398

3,993

3,852

Other firms

-

-

Fees for other services paid to: Ernst & Young

-

150 840

- -

- -

Other firms

858

Daya A.Auckloo (s) For La Gaieté Services Ltd Secretaries

Fees for other services relate to accounting, consultancy and taxation services.

George J. Dumbell (s) Chairman

Clément D. Rey (s) Executive Director Constance Group Chief Executive Officer

30 March 2026

30 March 2026