GOVERNANCE STATEMENT ON DIRECTORS’ RESPONSIBILITIES The Directors are responsible for the preparation of financial statements for each financial year to give a true and fair view of the state of affairs the Group and the Company at the end of the financial year and of the results and cash flows of the Group and the Company for the financial year. In preparing these financial statements, the Directors have observed the following criteria: (i) Overseeing the overall conduct of the Company’s business and that of the Group; (ii) Identifying principal risks and ensuring that an appropriate system of internal control exists to manage these risks; (iii) R eviewing the adequacy and integrity of Internal Controls System and Management Information System in the Company and within the Group; (iv) Adopting suitable accounting policies and apply them consistently; (v) Making judgments and estimates that are reasonable and prudent; and (vi) Ensuring compliance with application Approved Accounting Standards in Malaysia. The Directors are responsible for ensuring that proper accounting and other records which are closed with reasonable accuracy at any time the financial position of the Group and ensuring that the financial statements comply with the Listing Requirements, the provisions of the Companies Act, 2016 and applicable Approved Accounting Standards in Malaysia. The Directors are also responsible for taking such reasonable steps to safeguard the assets of the Group and to minimise fraud and other irregularities. The Directors are satisfied that in preparing the financial statements of the Group for the financial year ended 30 June 2025, the Group has used the appropriate accounting policies and applied them consistently and supported by reasonable and prudent judgments and estimates. The Directors also consider that all applicable approved accounting standards have been complied with and further confirm that the financial statements have been prepared on a going concern basis. COMPLIANCE STATEMENT Saved as disclosed above, the Board is of the view that the Group has complied with and shall remain committed to attaining the highest possible standard through the continuous adoption of the principles and best practices set out in MCCG 2021 and all other applicable laws, where applicable and appropriate. The Directors also consider that all applicable approved accounting standards have been complied with and further confirm that the financial statements have been prepared on a going concern basis. The Statement on Directors’ Responsibilities was approved by the Board on 29 October 2025. DESTINI BERHAD ANNUAL REPORT 2025 82
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