OCU Group - Annual Report 2025

107

Financial statements

OCU Group | Annual report and financial statements 2025

Strategic report

Governance

to the members of Oat Topco Limited Independent auditor’s report

Use of our report This report is made solely to the Company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. 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 audit work, for this report, or for the opinions we have formed.

Andrew Monteith (Senior Statutory Auditor) For and on behalf of RSM UK Audit LLP, Statutory Auditor

Chartered Accountants Ninth Floor, Landmark St Peter’s Square 1 Oxford Street Manchester M1 4PB

29 August 2025

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