Independent auditor’s reasonable Assurance Report to the Members of Airtel Africa plc on the compliance of the Electronic Format Annual Financial Report with Financial Conduct Authority (FCA) Disclosure Guidance and Transparency Rule (DTR) 4.1.15R-DTR 4.1.18R
Report on compliance with the requirements for iXBRL mark-up (‘tagging’) of consolidated financial statements included in the Electronic Format Annual Financial Report
We have undertaken a reasonable assurance engagement on the iXBRL mark-up (‘tagging’) of the consolidated financial statements for the year ended 31 March 2026 of Airtel Africa plc (the “company”) included in the Electronic Format Annual Financial Report prepared by the company.
Our assurance conclusion
Based on our procedures described in this report, and evidence we have obtained, in our opinion, the consolidated financial statements for the year ended 31 March 2026 of the company included in the Electronic Format Annual Financial Report, are marked-up, in all material respects, in compliance with DTR 4.1.15R-DTR 4.1.18R.
Scope of our work
Airtel Africa plc has engaged us to conduct an independent reasonable assurance engagement in accordance with International Standard on Assurance Engagements (UK) 3000, Assurance Engagements Other than Audits or Reviews of Historical Financial Information (“ISAE (UK) 3000”) issued by the Financial Reporting Council, to express an opinion on whether the iXBRL mark-up of consolidated financial statements complies in all material respects with DTR 4.1.15R-DTR 4.1.18R based on the evidence we have obtained.
Directors’ responsibilities
The directors are responsible for preparing the Electronic Format Annual Financial Report in compliance with DTR 4.1.15R-DTR 4.1.18R. This responsibility includes:
- The selection and application of appropriate iXBRL tags using judgement where necessary;
- Ensuring consistency between digitised information and the consolidated financial statements presented in human-readable format; and
- The design, implementation, and maintenance of internal control relevant to the application of DTR 4.1.15R-DTR 4.1.18R.
Our responsibilities
We are responsible for:
- Planning and performing procedures to obtain sufficient appropriate evidence in order to express an independent reasonable assurance conclusion on the iXBRL mark-up; and
- Reporting our conclusion in the form of an independent reasonable Assurance Report to the Members.
Our independence and competence
In conducting our engagement, we complied with the independence requirements of the FRC’s Ethical Standard and the ICAEW Code of Ethics. The ICAEW Code is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour.
We applied the International Standard on Quality Management (UK) 1 (“ISQM (UK) 1”), issued by the Financial Reporting Council. Accordingly, we maintained a comprehensive system of quality management including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.
Key procedures performed
A reasonable assurance engagement in accordance with ISAE (UK) 3000 involves performing procedures to obtain reasonable assurance about the compliance of the mark-up of the consolidated financial statements with the DTR 4.1.15R-DTR 4.1.18R. The nature, timing and extent of procedures selected were based on our professional judgement, including the assessment of the risks of material departures from the requirements set out in DTR 4.1.15R-DTR 4.1.18R, whether due to fraud or error. Our reasonable assurance engagement consisted primarily of:
- Obtaining an understanding of the iXBRL mark-up process, including internal control over the mark-up process relevant to the engagement.
- Reconciling the marked-up data with the audited consolidated financial statements of the company dated 7 May 2026.
- Evaluating the appropriateness of the company’s mark-up of the consolidated financial statements using the iXBRL mark-up language.
- Evaluating the appropriateness of the company’s use of iXBRL elements selected from a generally accepted taxonomy and the creation of extension elements where no suitable element in the generally accepted taxonomy has been identified.
- Evaluating the use of anchoring in relation to the extension elements.
In this report we do not express an audit opinion, review conclusion or any other assurance conclusion on the consolidated financial statements. Our audit opinion relating to the consolidated financial statements of the company for the year ended 31 March 2026 is set out in our Independent Auditor’s Report dated 7 May 2026.
Use of our report
This report is made solely to the company’s members, as a body, in accordance with ISAE (UK) 3000 and our agreed terms of engagement. Our work has been undertaken so that we might state to the company those matters we have agreed to state to them in this report and for no other purpose.
Without assuming or accepting any responsibility or liability in respect of this report to any party other than the company and the company’s members, we acknowledge that the company may choose to make this report publicly available for others wishing to have access to it, which does not and will not affect or extend for any purpose or on any basis our responsibilities. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our work, for this report, or for the conclusions we have formed.
Daryl Winstone (Senior statutory auditor)
For and on behalf of Deloitte LLP
Statutory Auditor
London, United Kingdom
8 June 2026