Senwes Interim Results 2019/2020 Senwes Interim Results 2019/2020 | Page 3

INTRODUCTION SENWES LIMITED T    he condensed consolidated interim results of Senwes Limited (“the company”) as at, and for the six months ended, 31 October 2019, comprise of the company, all its subsidiaries, jointly controlled entities and associate (jointly referred to as “the group”). The Senwes Limited condensed consolidated interim results, including the statement of financial position, statement of comprehensive income, statement of changes in equity and statement of cash flows, for the six months ended 31 October 2019, are prepared in accordance with the requirements of the International Financial Reporting Standards (IFRS) and its interpreta- tions as adopted by the International Accounting Stan- dards Board, the South African Institute of Chartered Accountants (SAICA), Financial Reporting Guidelines as issued by the Accounting Practices Committee, fi- nancial pronouncements as issued by the Financial Reporting Standards Council, the presentation require- ments of IAS 34 Interim Financial Reporting and the requirements of the South African Companies Act, 71 of 2008. The accounting policies applied in the preparation of these condensed consolidated interim results are in accordance with IFRS and are consistent with the accounting policies applied in the preparation of the group’s previous audited consolidated annual financial statements, except as stated in note 9 of these finan- cial statements. These interim results have not been audited or inde- pendently reviewed by the group’s external auditors. The interim condensed consolidated financial state- ments do not include all the information and disclo- sures required in the annual financial statements and should be read in conjunction with the group’s annual financial statements as at 30 April 2019. senwes interim results 31 october 2019 3