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Access Holdings

ACCESSCORP · Nigerian Exchange · Consolidated statements

On this page
Company details
Legal name
Access Holdings Plc
Listing
ACCESSCORP on the Nigerian Exchange, active · ISIN NGACCESS0005 (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 December

Overview

Year ended 31 December 2025 · audited financial statements, signed / final · source

  • Net interest income

    NGN 1.36 trillion

    1,356,891 NGN millions · p86

    +7.0% vs 2024

    Interest income less interest expense, as printed.

  • Profit / (loss) for the year

    NGN 743 billion

    743,045 NGN millions · p86

    +15.7% vs 2024

  • Total assets

    NGN 51.6 trillion

    51,556,280 NGN millions · p87

    +24.2% vs 2024

  • Customer deposits

    NGN 34.6 trillion

    34,562,147 NGN millions · p87

    +53.4% vs 2024

  • Total equity

    NGN 4.33 trillion

    4,325,998 NGN millions · p87

    +15.0% vs 2024

Large amounts are rounded for reading (NGN million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in NGN millions unless the row says otherwise; brackets are negative.

† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table

Column sources

  • FY2025 — audited financial statements, signed / final; reported for the year · source
  • FY2024 — audited financial statements, signed / final; comparative in the FY2025 filing · source
  • FY2023 — audited financial statements, signed / final; comparative in the FY2024 filing · source

Income statement

Income statement, NGN millions. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filing
Interest income calculated using effective interest rate 3,273,511 3,108,148 1,564,281
Interest income on financial assets at FVTPL 272,824 372,327 90,067
Interest expense (2,189,444) (2,212,447) (958,988)
Net interest income/(expenses) 1,356,891 1,268,028 695,360
Net impairment charge on financial assets (523,550) (245,319) (139,528)
Net interest income/(expenses) after impairment charges1 833,341 1,022,709 555,832
Fee and commission income 754,636 514,133 277,472
Fee and commission expense (169,568) (98,892) (69,691)
Net fee and commission income 585,068 415,241 207,782
Fair value and foreign exchange gain/(loss)2 1,049,937 415,804 628,931
Other operating income 177,853 459,131 33,074
Personnel expenses (504,170) (381,414) (167,903)
Depreciation (101,562) (80,533) (45,159)
Bargain purchase from acquisition34 –5 7,310 –5
Amortisation6 (31,529) (31,707) (18,804)
Other operating expenses (1,001,817) (960,844) (465,665)
Share of profit of investment in associate –5 1,3247 914
Profit before tax 1,007,121 867,0218 729,001
Income tax9 (232,689) (205,450)10 (109,677)
Minimum tax11 (31,387) (19,352) Not reported in this filing12
Profit for the year 743,045 642,21913 619,324
Gross actuarial gain on retirement benefit obligations1415 917 2,422 (4,669)
Unrealised foreign currency translation difference16 (272,099) 487,747 481,059
Changes in fair value of FVOCI debt financial instruments17 109,013 (20,628) (82,754)
Fair value loss on derecognised FVOCI debt securities reclassified to P/L18 (137,226) –19 Not reported in this filing20
Income tax relating to these items21 (302) (799) 1,541
Gain on partial disposal of subsidiary22 –19 4,899 –19
Changes in allowance on FVOCI debt financial instruments23 15,223 (16,867) 16,694
Other comprehensive (loss)/income, net of related tax effects24 (284,474) 456,774 411,871
Total comprehensive income for the year25 458,571 1,098,99326 1,031,195
Non-controlling interest27 24,300 23,580 6,831
Equity holders of the parent entity28 408,782 1,097,331 978,453
Non-controlling interest27 49,789 1,660 52,742
  1. Printed “-”, read as nil: subtotal_arithmetic: is.profit_before_tax.
  2. Printed “-”, read as nil: subtotal_arithmetic: is.other_comprehensive_income.
Notes and alternative reported figures (26)
  1. “Net interest income/(expenses) after impairment charges” is an issuer-specific line, not mapped to a shared definition: Net interest income less net impairment charge.
  2. “Fair value and foreign exchange gain/(loss)” is an issuer-specific line, not mapped to a shared definition: Notes 11 and 12: printed under the heading 'Net gains on financial instruments at fair value' (notes 11a,b).
  3. “Bargain purchase from acquisition” is an issuer-specific line, not mapped to a shared definition: Note 44.
  4. Printed under different labels across filings: “Bargain purchase from acquisition”; “Bargain purchase from acquisition of subsidiaries.”.
  5. Printed under different labels across filings: “Amortisation”; “Amortization”.
  6. Audited financial statements dated 2025-04-15 prints 1,322 (millions, p62) for this line and year.
  7. Audited financial statements dated 2025-04-15 prints 867,019 (millions, p62) for this line and year.
  8. Printed under different labels across filings: “Income tax”; “Income tax expenses”.
  9. Audited financial statements dated 2025-04-15 prints (224,802) (millions, p62) for this line and year.
  10. “Minimum tax” is an issuer-specific line, not mapped to a shared definition: Note 16(b): minimum tax, printed apart from income tax.
  11. Not reported in this filing: Not printed: the 2024 statement of profit or loss (p62) has no minimum-tax line for 2023 (text layer of the selected statement page).
  12. Audited financial statements dated 2025-04-15 prints 642,217 (millions, p62) for this line and year.
  13. “Gross actuarial gain on retirement benefit obligations” is an issuer-specific line, not mapped to a shared definition: OCI, not reclassified (note 37(a)i).
  14. Printed under different labels across filings: “Gross actuarial (loss)/gain on retirement benefit obligations”; “Gross actuarial gain on retirement benefit obligations”.
  15. “Unrealised foreign currency translation difference” is an issuer-specific line, not mapped to a shared definition: OCI, may be reclassified.
  16. “Changes in fair value of FVOCI debt financial instruments” is an issuer-specific line, not mapped to a shared definition: OCI, may be reclassified (note 25).
  17. “Fair value loss on derecognised FVOCI debt securities reclassified to P/L” is an issuer-specific line, not mapped to a shared definition: OCI reclassification adjustment.
  18. Not reported in this filing: Not printed: the 2024 statement of comprehensive income (p62) has no line for fair value loss on derecognised FVOCI debt securities for 2023 (text layer of the selected statement page).
  19. “Income tax relating to these items” is an issuer-specific line, not mapped to a shared definition: OCI, note 30.
  20. “Gain on partial disposal of subsidiary” is an issuer-specific line, not mapped to a shared definition: Printed within OCI items; '-' in 2025.
  21. “Changes in allowance on FVOCI debt financial instruments” is an issuer-specific line, not mapped to a shared definition: OCI, may be reclassified (note 25).
  22. Printed under different labels across filings: “Other comprehensive (loss)/income, net of related tax effects”; “Other comprehensive gain, net of related tax effects”.
  23. Printed under different labels across filings: “Total comprehensive gain for the year”; “Total comprehensive income for the year”.
  24. Audited financial statements dated 2025-04-15 prints 1,098,991 (millions, p62) for this line and year.
  25. “Non-controlling interest” is an issuer-specific line, not mapped to a shared definition: Note 38f.
  26. “Equity holders of the parent entity” is an issuer-specific line, not mapped to a shared definition: Attribution.

Balance sheet

Balance sheet, NGN millions. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filing
Cash and balances with banks1 6,229,551 5,220,929 3,059,186
Investment under management2 41,803 37,327 51,218
Non pledged trading assets 1,241,463 207,031 209,208
Derivative financial assets 2,307,524 1,507,614 2,191,511
Loans and advances to banks 2,900,031 1,579,947 880,535
Loans and advances to customers 13,341,190 11,487,710 8,037,723
Pledged assets3 741,931 1,591,754 1,211,643
Investment securities 16,305,541 11,343,195 5,342,157
Investment properties –4 437 437
Restricted deposit and other assets5 6,897,814 7,061,178 4,977,550
Statutory reserve investment6 16,248 14,482 4,156
Pension protection fund investment7 3,245 4,106 1,264
Investment in associates –4 9,746 8,424
Investment in subsidiaries8 –4 –4 –4
Property and equipment 984,325 857,895 424,702
Intangible assets 381,239 365,173 170,724
Deferred tax assets 54,745 116,366 42,976
Assets before assets classified as held for sale (unlabelled subtotal)9 51,446,650 41,404,890 26,613,414
Asset classified as held for sale10 109,630 93,125 75,417
Total assets 51,556,280 41,498,015 26,688,831
Deposits from financial institutions 3,732,294 9,308,256 4,437,187
Deposits from customers 34,562,147 22,524,925 15,322,753
Derivative financial liabilities 415,616 114,767 475,999
Current tax liabilities 23,389 98,061 24,518
Other liabilities 5,507,074 2,246,378 1,727,312
Deferred tax liabilities 20,976 41,793 25,710
Debt securities issued11 920,466 989,630 585,024
Interest-bearing borrowings 2,028,255 2,402,362 1,896,117
Retirement benefit obligation 20,065 11,665 8,577
Total liabilities 47,230,282 37,737,837 24,503,197
Share capital and share premium12 594,903 594,903 251,811
Additional Tier 1 Capital13 206,355 206,355 206,355
Retained earnings 1,672,782 1,144,485 715,131
Other components of equity 1,405,191 1,598,551 936,788
Total equity attributable to owners of the parent entity 3,879,231 3,544,294 2,110,085
Non controlling interest 446,767 215,884 75,549
Total equity 4,325,998 3,760,178 2,185,634
Total liabilities and equity 51,556,280 41,498,015 26,688,831
Deposit for shares (subsequent events)14 21,424 –15 Not reported in this filing16
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.native.co_ca4b6576ss9e.assets_before_held_for_sale.
  2. Printed “-”; reading unresolved, so no amount is shown. Printed dash; no printed subtotal confirms a nil reading.
Notes and alternative reported figures (14)
  1. “Cash and balances with banks”: mapping to a shared definition is uncertain. Cash and balances with banks, including balances with central banks (note 18).
  2. “Investment under management” is an issuer-specific line, not mapped to a shared definition: Note 19.
  3. “Pledged assets” is an issuer-specific line, not mapped to a shared definition: Note 24.
  4. “Restricted deposit and other assets” is an issuer-specific line, not mapped to a shared definition: Note 26a: includes restricted deposits with central banks.
  5. “Statutory reserve investment” is an issuer-specific line, not mapped to a shared definition: Note 26b.
  6. “Pension protection fund investment” is an issuer-specific line, not mapped to a shared definition: Note 26b.
  7. “Investment in subsidiaries” is an issuer-specific line, not mapped to a shared definition: Note 27(c)(i); nil in the Group columns.
  8. “Assets before assets classified as held for sale (unlabelled subtotal)” is an issuer-specific line, not mapped to a shared definition: Unlabelled subtotal of the asset lines before 'Asset classified as held for sale'.
  9. “Asset classified as held for sale” is an issuer-specific line, not mapped to a shared definition: Note 31b.
  10. “Debt securities issued” is an issuer-specific line, not mapped to a shared definition: Note 35.
  11. “Share capital and share premium”: mapping to a shared definition is uncertain. Share capital and share premium printed as one line.
  12. “Additional Tier 1 Capital” is an issuer-specific line, not mapped to a shared definition: Note 38d: equity instrument.
  13. “Deposit for shares (subsequent events)” is an issuer-specific line, not mapped to a shared definition: Note 38c: printed below total liabilities and equity (memorandum).
  14. Not reported in this filing: Not printed: the 2024 statement of financial position (p63) has no deposit-for-shares line for 2023 (text layer of the selected statement page).

Cash flow

Cash flow, NGN millions. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filing
Operating cash flow after interest, before benefit payments and tax (unlabelled subtotal)1 1,149,096 (753,472)2 2,398,290
Payment out of retirement benefit obligation3 (1,245) (1,521) –4
Income tax paid (261,634) (140,481) (69,462)
Net cash generated from operating activities 886,217 (895,474)5 2,328,828
Net acquisition of investment securities6 (5,508,822) (4,034,282) (3,675,797)
Interest received on investment securities7 1,332,576 1,696,335 764,151
Transfer from/additional investment in fund manager8 –9 (66) (3,681)
Dividend received10 18,363 10,567 5,223
Acquisition of property and equipment (141,014) (260,841) (152,082)
Proceeds from the sale of property and equipment 8,406 58,778 29,684
Proceeds from the sale of investment property11 437 –9 Not reported in this filing12
Proceeds from disposal of asset held for sale13 11,495 22,292 1,957
Acquisition of intangible assets (22,783) (174,208) (51,957)
Proceeds from matured investment securities14 5,746,882 2,007,938 2,200,202
Net cash acquired on business combination15 14,479 137,547 –9
Proceeds from sale of subsidiary and associate1617 –9 3,557 –9
Additional investment in subsidiaries18 –9 –9 –9
Net cash generated from investing activities 1,460,019 (532,383) (843,179)
Interest paid on interest bearing borrowings and debt securities issued19 (256,962) 163,126 (114,218)
Proceeds from issue of share20 –21 351,009 –21
Proceeds from interest bearing borrowings 246,846 160,831 310,975
Payments of finance cost for Additional Tier 1 capital222324 (147,098) (125,572) (57,884)
Repayment of interest bearing borrowings (631,552) 1,602,226 (776,917)
Increase in borrowings25 –21 475,608 139,692
Transaction costs on right issue26 –21 (7,918) –21
Repayment of debt securities issued27 (415,000) (84,943) –21
Proceeds from debt securities issued28 400,000 –21 Not reported in this filing29
Lease payments30 (66,780) (158,363) (7,378)
Purchase of own shares31 –21 (492) (310)
Dividends paid to owners (154,255) (79,978) (57,417)
Net cash generated from/(used in) financing activities (1,024,801) 2,295,534 (422,783)
Net increase in cash and cash equivalents 1,321,435 867,678 1,062,866
Cash and cash equivalents at beginning of year 6,082,190 3,652,924 1,933,427
Effect of exchange rate fluctuations on cash held 72,032 1,561,588 656,631
Cash and cash equivalents at end of year 7,475,657 6,082,190 3,652,924
Net cash paid to acquire new subsidiary32 Not reported in this filing33 Not reported in this filing3534 39,121
Proceeds from Additional Tier 1 capital issued36 Not reported in this filing37 Not reported in this filing3834 140,675
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_operations.
  2. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_investing.
  3. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (35)
  1. “Operating cash flow after interest, before benefit payments and tax (unlabelled subtotal)” is an issuer-specific line, not mapped to a shared definition: Unlabelled subtotal after interest paid on deposits and interest received on loans and trading assets.
  2. Audited financial statements dated 2025-04-15 prints (753,471) (millions, p66) for this line and year.
  3. “Payment out of retirement benefit obligation” is an issuer-specific line, not mapped to a shared definition: Operating activities (note 37(i)).
  4. Audited financial statements dated 2025-04-15 prints (895,473) (millions, p66) for this line and year.
  5. “Net acquisition of investment securities” is an issuer-specific line, not mapped to a shared definition: Investing activities (note 48(xi)).
  6. “Interest received on investment securities” is an issuer-specific line, not mapped to a shared definition: Investing activities (note 48(x)).
  7. “Transfer from/additional investment in fund manager” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  8. “Dividend received” is an issuer-specific line, not mapped to a shared definition: Investing activities (note 13).
  9. “Proceeds from the sale of investment property” is an issuer-specific line, not mapped to a shared definition: Investing activities (note 31a).
  10. Not reported in this filing: Not printed: the 2024 statement of cash flows (p66) has no proceeds-from-sale-of-investment-property line for 2023; it prints the fair value gain on investment property (text layer of the selected statement page).
  11. “Proceeds from disposal of asset held for sale” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  12. “Proceeds from matured investment securities” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  13. “Net cash acquired on business combination” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  14. “Proceeds from sale of subsidiary and associate” is an issuer-specific line, not mapped to a shared definition: Investing activities (note 46(b)).
  15. Printed under different labels across filings: “Proceeds from sale of subsidiary and associate”; “Proceeds from sale of subsidiary and associates”.
  16. “Additional investment in subsidiaries” is an issuer-specific line, not mapped to a shared definition: Investing activities; nil in the Group columns.
  17. “Interest paid on interest bearing borrowings and debt securities issued” is an issuer-specific line, not mapped to a shared definition: Financing activities (note 48(ix)); the 2024 figure is printed as a positive amount.
  18. “Proceeds from issue of share” is an issuer-specific line, not mapped to a shared definition: Financing activities.
  19. “Payments of finance cost for Additional Tier 1 capital” is an issuer-specific line, not mapped to a shared definition: Financing activities (note 48(xv)).
  20. “Payments of finance cost for Additional Tier 1 capital”: mapping to a shared definition is uncertain. Printed 'Payments on Issuing cost of Additional Tier 1 capital'; the FY2025 report prints the same 2024 amount (125,572) as 'Payments of finance cost for Additional Tier 1 capital'.
  21. Printed under different labels across filings: “Payments of finance cost for Additional Tier 1 capital”; “Payments on Issuing cost of Additional Tier 1 capital”.
  22. “Increase in borrowings” is an issuer-specific line, not mapped to a shared definition: Financing activities; '-' in the Group 2025 column.
  23. “Transaction costs on right issue” is an issuer-specific line, not mapped to a shared definition: Financing activities.
  24. “Repayment of debt securities issued” is an issuer-specific line, not mapped to a shared definition: Financing activities (note 35).
  25. “Proceeds from debt securities issued” is an issuer-specific line, not mapped to a shared definition: Financing activities (note 35).
  26. Not reported in this filing: Not printed: the 2024 statement of cash flows (p66) has no proceeds-from-debt-securities-issued line for 2023; it prints repayment of debt securities issued and proceeds from Additional Tier 1 capital (text layer of the selected statement page).
  27. “Lease payments”: mapping to a shared definition is uncertain. 'Lease payments' printed as one line; the split between principal and interest is not shown.
  28. “Purchase of own shares” is an issuer-specific line, not mapped to a shared definition: Financing activities.
  29. “Net cash paid to acquire new subsidiary” is an issuer-specific line, not mapped to a shared definition: Investing activities (note 48(xi)); nil in 2024.
  30. Not reported in this filing: Not printed: the 2025 statement of cash flows (p91) has no net-cash-paid-to-acquire-subsidiary line; it prints net cash acquired on business combination (text layer of the selected statement page).
  31. Audited financial statements dated 2025-04-15 presents this line for this year: - (p66). Not shown in this column, which follows one filing's presentation.
  32. Not reported in this filing: Not printed: the 2025 statement of cash flows (p91) has no net-cash-paid-to-acquire-subsidiary line for 2024; it prints net cash acquired on business combination (text layer of the selected statement page).
  33. “Proceeds from Additional Tier 1 capital issued” is an issuer-specific line, not mapped to a shared definition: Financing activities (note 38); nil in 2024.
  34. Not reported in this filing: Not printed: the 2025 statement of cash flows (p91) has no proceeds-from-Additional-Tier-1-capital line; it prints payments of finance cost for Additional Tier 1 capital (text layer of the selected statement page).
  35. Not reported in this filing: Not printed: the 2025 statement of cash flows (p91) has no proceeds-from-Additional-Tier-1-capital line for 2024 (text layer of the selected statement page).

Per share and shares

Per share and shares. Columns: FY2025 — audited financial statements (signed / final), as reported for the year; FY2024 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (signed / final), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filing
Earnings / (loss) per share (per share)4 13.481 16.712 17.233
Profit / (loss) attributable to shareholders (NGN millions)6 718,745 618,6395 612,493
  1. Printed as 1,348 kobo; value converted to NGN at 100 kobo = 1 NGN.
  2. Printed as 1,671 kobo; value converted to NGN at 100 kobo = 1 NGN.
  3. Printed as 1,723 kobo; value converted to NGN at 100 kobo = 1 NGN.
Notes and alternative reported figures (3)
  1. Earnings / (loss) per share: printed as “Basic (kobo)”.
  2. Audited financial statements dated 2025-04-15 prints 618,637 (millions, p62) for this line and year.
  3. Profit / (loss) attributable to shareholders: printed as “Equity holders of the parent entity”.

Segments

Segment data not yet collected for this company in the pilot.

Dividends

Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.

Dividend events, the issuer's wording, and amounts as printed
Year endedEventWording as printedAmountUnitSource
31 Dec 2025 Dividends paid (cash flow statement) Dividends paid to owners (154,255) NGN millions Audited financial statements, p91
31 Dec 2024 Dividends paid (cash flow statement) Dividends paid to owners (79,978) NGN millions Audited financial statements, p91
31 Dec 2023 Dividends paid (cash flow statement) Dividends paid to owners (57,417) NGN millions Audited financial statements, p66

Sources

Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.

  • Access Holdings Plc consolidated and separate financial statements for the year ended 31 December 2025

    Year ended 31 December 2025 · Audited financial statements · signed / final

    Audit: KPMG Professional Services, unmodified opinion · signed

    Auditor's sign-off: Kabir Okunlola, FCA (FRC/2012/PRO/ICAN/004/00000000428), for KPMG Professional Services

    Final status: Independent auditor's report to the shareholders of Access Holdings Plc (opinion PDF p76) signed (handwritten) by Kabir Okunlola, FCA (FRC/2012/PRO/ICAN/004/00000000428) for KPMG Professional Services, Lagos, dated 30 April 2026, with the ICAN seal (PDF p85, page image). The statement of financial position is 'Signed on behalf of the Board of Directors on 20 February, 2026' with handwritten signatures of the Group Managing Director/CEO, an Executive Director and the Head, Financial Reporting (PDF p87, page image).

    Document date
    30 Apr 2026
    Auditor's report
    30 Apr 2026
    Board approval
    20 Feb 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    consolidated statements · NGN millions (printed “In millions of Naira”)
    • 'Gain on partial disposal of subsidiary' (2024: 4,899) is printed among the other comprehensive income items and included in the OCI total (p86).
    • Cash and cash equivalents in the statement of cash flows (note 40: 7,475,657; 2024: 6,082,190, p91) are a wider measure than 'Cash and balances with banks' in the statement of financial position (6,229,551; 2024: 5,220,929, p87).
    • In the 2024 financing column, 'Interest paid on interest bearing borrowings and debt securities issued' (163,126) and 'Repayment of interest bearing borrowings' (1,602,226) are printed as positive amounts (p91). Kept as printed.
    • 'Deposit for shares (subsequent events)' (21,424, note 38c) is printed below total liabilities and equity as a memorandum line (p87).
    • Earnings per share printed in kobo (basic and diluted 1,348; 2024: 1,671, p86) is stored in naira (÷100) with the printed figure and unit kept.
    Technical details
    File
    311 pages, with a text layer
    SHA-256
    89aa7637cc0e8e2506e6127ed2e5af7ac9e1172473d50190e5f3708413805b6c
    Entity as printed
    Access Holdings Plc (the Company) and its subsidiaries (together, the Group)
    Exchange copy
    retrieved 2026-10-08T18:01:24Z

  • Access Holdings Plc consolidated and separate financial statements for the year ended 31 December 2024

    Year ended 31 December 2024 · Audited financial statements · signed / final

    Audit: KPMG Professional Services, unmodified opinion · signed

    Auditor's sign-off: Kabir Okunlola, FCA (FRC/2012/ICAN/00000000428), for KPMG Professional Services

    Final status: Independent auditor's report to the shareholders of Access Holdings Plc (opinion PDF p54) signed (handwritten 'Kabir') by Kabir Okunlola, FCA (FRC/2012/ICAN/00000000428) for KPMG Professional Services, Lagos, dated 15 April 2025, with the ICAN seal (PDF p61, page image). The statement of financial position is 'Signed on behalf of the Board of Directors on 30 January, 2025' with handwritten signatures of the Acting Group CEO (Bolaji Olaitan Agbede), a Non-Executive Director (Oluseyi Kumapayi) and the Group CFO (Morounke Olufemi) (PDF p63, page image).

    Document date
    15 Apr 2025
    Published
    23 Apr 2025
    Auditor's report
    15 Apr 2025
    Board approval
    30 Jan 2025
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2023
    Basis
    consolidated statements · NGN millions (printed “In millions of Naira”)
    • 'Gain on partial disposal of subsidiary' (2024: 4,899) is printed among the other comprehensive income items and included in the OCI total (p62).
    • Cash and cash equivalents in the statement of cash flows (note 40: 6,082,190; 2023: 3,652,924, p66) are a wider measure than 'Cash and balances with banks' in the statement of financial position (5,220,929; 2023: 3,059,186, p63).
    • HIDDEN TEXT: the PDF text layer of the statement of financial position page (p63) holds two euro amounts, '€ 14,034,079.02 € 10,488,673.89', below the title; they are not visible on the printed page (render p63) and correspond to no printed figure. Not read.
    • In the 2024 financing column, 'Interest paid on interest bearing borrowings and debt securities issued' (163,126) and 'Repayment of interest bearing borrowings' (1,602,226) are printed as positive amounts and the printed financing total (2,295,534) includes them as such (p66). Kept as printed.
    • The FY2025 report's comparative column re-presents several 2024 figures slightly differently (e.g. profit for the year 642,219 against 642,217 here; income tax split into income tax and minimum tax). This document's figures are kept as printed.
    • Earnings per share printed in kobo (basic and diluted 1,671; 2023: 1,723, p62) is stored in naira (÷100) with the printed figure and unit kept.
    Technical details
    File
    236 pages, with a text layer
    SHA-256
    75d954fefd92a96055cf980005f1bb429026e2edad453d7662cefe69c11b73a7
    Entity as printed
    Access Holdings Plc (the Company) and its subsidiaries (together, the Group)
    Exchange copy
    retrieved 2026-10-08T18:07:51Z

Data notes

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Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (17 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.

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