BELL EQUIPMENT LIMITED
AUDITED ANNUAL
FINANCIAL STATEMENTS
31 December 2022
BELL EQUIPMENT LIMITED CONTENTS
31 December 2022
Global corporate structure
Responsibility for financial statements
Directors' report
Audit committee report Independent auditor's report Consolidated statement of financial position Consolidated statement of profit or loss Consolidated statement of other comprehensive income Consolidated statement of changes in equity Consolidated statement of cash flows
Notes to the consolidated statement of cash flows Notes to the consolidated annual financial statements Shareholder analysis
Glossary
Corporate information
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BELL EQUIPMENT LIMITED GLOBAL CORPORATE STRUCTURE 31 December 2022
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BELL EQUIPMENT LIMITED
GLOBAL CORPORATE STRUCTURE (continued)
31 December 2022
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BELL EQUIPMENT LIMITED
RESPONSIBILITY FOR FINANCIAL STATEMENTS 31 December 2022
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Declaration in terms of the Companies Act, 71 of 2008 (as amended) (Companies Act)
The preparation of the annual financial statements for the year ended 31 December 2022, which appear on pages 6 to 12 and 19 to 94, has been supervised by the group finance director of Bell Equipment Limited, Mrs KJ van Haght.
KJ van Haght CA(SA) Group finance director 31 March 2023
Approval of the annual financial statements for the year ended 31 December 2022
The directors of Bell Equipment Limited are responsible for the integrity of the annual financial statements of the group and that the other information in these statements is fairly presented.
In order to fulfil this responsibility, the group maintains internal accounting and administrative control systems and procedures designed to provide assurance that assets are safeguarded and that transactions are executed and recorded in accordance with the group's policies and procedures.
The annual financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS),
the SAICA Financial Reporting Guides as issued by the Accounting Practices Committee, the Financial Reporting Pronouncements
as issued by the Financial Reporting Standards Council and in accordance with the requirements of the Companies Act of South Africa, and have been examined by independent auditors in conformity with International Standards on Auditing.
The directors of Bell Equipment Limited are of the opinion that the group has adequate resources to continue in operation for the foreseeable future. The consolidated financial statements have therefore been prepared on a going concern basis.
The annual financial statements of the group which appear on pages 6 to 12 and 19 to 94 were approved by the directors on
31 March 2023 and are signed on their behalf by:
Gary Bell | Leon Goosen |
Non-executive chairman | Chief executive |
31 March 2023 |
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Bell Equipment Limited published this content on 31 March 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 31 March 2023 15:14:59 UTC.