OCU Group - Annual Report 2025

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Financial statements

OCU Group | Annual report and financial statements 2025

Strategic report

Governance

for the year ended 30 April 2025 Notes to the consolidated financial statements

19. Borrowings continued The term loan of £650.3m is presented net of £17.2m unamortised fees (2024: term loan of £200.0m net of £13.0m unamortised fees). On 7 November 2024, the Group successfully completed a refinancing process, replacing its previous borrowing facilities. At 30 April 2025, the Group had the following borrowing facilities under the senior facilities agreement: i) Sterling term loans of £200m which carry interest at 5.5% above SONIA and euro term loans of €530m which carry interest at 4.25% above EURIBOR (adjusted quarterly for any changes in the Group’s leverage covenant). Cross-currency swaps convert the €530m term loans into sterling and £320m of the total term loans have been swapped to fixed rate, as detailed in note 21. On 7 July 2025, the sterling term loan increased to £217.8m and the interest rates on the term loans have each reduced by 50 basis points. ii) Delayed draw term loan of £75m which is undrawn at 30 April 2025. The facility carries interest at 5.5% above SONIA on the utilised portion, with a rate of 1.0% on amounts undrawn. On 7 July 2025, the interest rate on the delayed draw term loan reduced by 50 basis points and the facility increased by £6.7m. iii) Revolving credit facility of £150m which is undrawn at 30 April 2025. The facility carries interest at 3.5% above SONIA on the utilised portion, with a rate of 1.23% on amounts undrawn.

There is a fixed and floating charge on the term loans dated 7 November 2024 over the property and undertakings of the Group by Lloyds Bank plc.

Analysis of changes in net funds

Currency exchange movements £000

At 1 May 2024 £000

At 30 April 2025 £000

Cash flow £000

Non-cash £000

Net cash Cash at bank and in hand

28,841

48,392

77,233

28,841

48,392

77,233

Debt Borrowings

(358,455)

(203,920)

(66,708)

(8,355)

(637,438)

Hire purchase contracts and finance leases

(11,243)

6,080

(13,683)

(18,846)

(369,698) (340,857)

(197,840) (149,448)

(80,391) (80,391)

(8,355) (8,355)

(656,284)

Total

(579,051)

20. Leasing agreements Minimum lease payments fall due under hire purchase contracts as follows:

2025 £000

2024 £000

Net obligations repayable: Within one year

5,252

4,642

13,594 18,846

Between one and five years

6,601

11,243

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