How did the accounts receivable change for C12 Group in 2022?

Based on the 2025 Franchise Disclosure Document, the specific figures for C12 Group's accounts receivable for 2021 and 2022 are not provided in the included excerpts. While the document includes financial statements and auditor's reports, the actual balance sheet data detailing accounts receivable is absent. The excerpts do mention 'Accounts Receivable' under the summary of significant accounting policies, indicating that the company does have receivables.

Without the specific numbers, it's impossible to determine the exact change in accounts receivable for C12 Group during 2022. The provided excerpts focus more on the structure of the company, its operations, and the auditors' opinions on the financial statements rather than the granular details of the balance sheet.

A prospective franchisee should directly request the detailed financial statements, including the balance sheets for 2021 and 2022, from C12 Group to fully understand the company's accounts receivable and how they changed during that period. This information is crucial for assessing the financial health and stability of the franchisor.