AUDITOR'S REPORTS TO SHAREHOLDERS
Akintola Williams & Co
Akintola Williams & Co Sarl Chartered Accountants & Management Consultants Immeuble Socar - Belife Insurance 96 étage, porte 93 Rue Lottin Same B.P. 5260 Akwa - Douala
Tél.: (237) 677 73 38 47 www.awandcompany.net pacha@awandcompany.net
PAMOL PLANTATIONS PLC
COMPANY WITH A BOARD OF DIRECTORS AND
A CAPITAL CALLED UP AND FULLY PAID OF FCFA 5,954,440,000
PMB 03, EKONDO TITI
REPUBLIC OF CAMEROON
AUDITORS' GENERAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2025.
To: The Shareholders of Pamol Plantations PLC
Auditor's Mandate
Following our appointment as substantive auditors of Pamol Plantations PLC and in accordance with the provisions of the Uniform Act relating to commercial companies and economic interest groups, we have the honour to present to you our General Report on the financial statements of Pamol Plantations PLC for the year ended December 31, 2025.
We have examined the financial statements attached to this report together with the books of account and supporting documents from which they were prepared.
Respective Responsibilities of Directors and Auditors
Pamol Plantations Plc's management is responsible for the preparation of the financial statements, while the Board of Directors adopts them. Our responsibility is to express an opinion on the financial statements based on our audit and to report our opinion to you.
Basis of Opinion
We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance that the financial statements are free from material misstatements. In forming our opinion, we also evaluated the overall adequacy of the presentation of information in the financial statements and assessed whether the company's books of account have been properly kept. An audit includes examination on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.
It also includes an assessment of the significant estimates and judgements made by the management in the preparation of the financial statements, and of whether the accounting policies are appropriate to the Company's circumstances, consistently applied and adequately disclosed.
Countries where we intervene : Cameroon, Central Africa Republic - Congo Brazzaville, Democratic Republic of Congo - Equatorial Guinea Gabon, Tchad, Umea Countries, Ghana, Guinea Conakry, Liberia Akintola Williams & Co Sarl - Firm of Chartered Accountants Société d'Expertise Comptable Share capital : 1 million FCFA, RC/LBE/2010/B/0267, N° Contribuable : M 021000032367 E DEPOT OAPI N° 32 00 90 10 59 - ENREGISTREMENT N° 64713 DU 15 DEC. 2010
Additionally, we have verified other specific information, as required by the law and in conformity with the norms of the profession.