OCU Group - Annual Report 2025

125

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

22. Provisions for liabilities continued The balances are analysed as follows:

Company name

Company number

Principal activity

Andrews Associates Engineers Limited

13611375

Energy engineering services

2025 £000

Artemis Fibre Limited

15129999

Dormant company

Carmar Ltd

NI721652

Holding company

Current

10,950

F.K.S (UK) Limited Hydrovein Limited

06505321

Dormant company Dormant company

Non-current

2,489 13,439

11529153

InICT Ltd

11493597

Utility & energy services Utility & energy services

Claims: The provision represents the likely cost of open and potential future claims in process at the year end brought against the Group by clients. The provision estimate reflects the potential amount payable by the Group based on historical information and facts pertinent to the individual claim. Remedial provision: The provision represents the estimated cost of making good on construction contract deliverables. Deferred taxation: Deferred taxation as at 30 April 2024 was an asset, and as such, was included within debtors due within one year in the prior year comparative.

Integrum Power Engineering Ltd

10956687 12892252 14456198 14178206 14176503 06259041 06676076 09388526 09397606 09388527 14456200

Multivein Limited

Dormant company Dormant company Holding company Holding company

O’Connor Utilities Limited

Oat Bidco Limited

Oat Holdco Limited

OCU Academy Limited OCU Digital Limited OCU (Plant) Limited

Support services

Technology support services

23. Called up share capital

Plant & machinery hire

Nominal value £

OCU (Property Estates) Limited

Dormant company Dormant company Dormant company

2025 £000

2024 £000

OCU (Trenchless) Limited

Number

OCU Connect Limited

Allotted, issued and fully paid Ordinary shares

OCU Energy Services Limited

14456204

Holding company

11,135,406 111 The Company’s ordinary shares, which carry no right to fixed income, each carry the right to one vote at general meetings of the Company. 0.01 111 Share premium Consideration received for shares issues above their nominal value net of transaction costs. In the prior year, the Company undertook a statutory reduction of capital by reducing its share premium account by £10.0m using the solvency statement procedure permitted under sections 641(1) (a) and 642 to 644 CA 2006. 24. Group entities The following subsidiaries as well as the parent company (Oat Topco Limited) form the Group as at 30 April 2025. The basis of the subsidiaries within the Group is not defined by ownership but by control of the entity.

OCU Evolution Limited

14707171

Dormant company Holding company Holding company

OCU Group Limited

09307607 12598708 02347181 13296183

OCU Holdings Limited

OCU Hornbill Limited

Utility & energy services Utility & energy services

OCU Hornbill Group Limited

Insiris Limited

14707167

Dormant company

OCU Modus Limited

04444970

Utility & energy services Utility & energy services Utility & energy services

OCU Nettworx Limited

NI612801

OCU Northavon Group Limited

02516226

OCU Northavon Highways & Utilities Limited

10308794

Dormant company

OCU Northavon Holdings Limited

12961744

Holding company

OCU Northavon Infrastructure & Utilities Limited 14597544

Dormant company

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