Where are material subsequent events disclosed in C12 Group's financial statements?

According to C12 Group's 2025 Franchise Disclosure Document, material subsequent events are disclosed in a specific footnote within the financial statements. Subsequent events are assessed by the management of C12 Group up to the date of the independent auditor's report. If there are any material subsequent events, they will be detailed in a separate footnote to the financial statements.

This means that prospective franchisees can find information about events that occurred after the balance sheet date but before the audit report was issued by looking for this dedicated footnote. These events could significantly impact the financial condition of C12 Group and are therefore important for franchisees to consider.

It is standard accounting practice to disclose such events to provide a more complete picture of a company's financial status. Franchisees should carefully review this footnote to understand any potential risks or opportunities that may arise from these events.