OCU Group - Annual Report 2025

126

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

24. Group entities continued

25. Related party disclosures The Company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’, not to disclose related party transactions with wholly owned subsidiaries within the Group. Transactions between Group entities which have been eliminated on consolidation are not disclosed within the financial statements. Information relating to the remuneration of key management personnel is included within note 6. There are no related party transactions in the year ended 30 April 2025 (30 April 2024: £nil) or balances held at 30 April 2025 (2024: £nil). 26. Controlling party At 30 April 2025, the Company’s ultimate parent undertaking is Triton Managers V Limited, a company registered in Jersey, with registered address Cooil House, 5-6 Esplanade, 1st Floor, St. Helier, Jersey JE2 3QA. Oat Topco Limited is the largest group, and OCU Group Limited the smallest group, for which consolidated accounts are prepared, both with registered office Artemis House, 6-8 Greek Street, Stockport, England, SK3 8AB.

Company name

Company number

Principal activity

OCU Northavon Renewable Energy Limited

14599026 13748582 13676911

Dormant company Dormant company

OCU Northavon Water Services Limited

OCU Northavon Water Solutions Limited

Utility & energy services Utility & energy services

OCU Opals Limited

08152431

OCU Opals Services Limited

10894906 NI649666 03421543 14456647 02916906 14456202

Support services

OCU Power Grid Plant Limited

Plant & machinery hire

OCU Services Limited

Utility & energy services

OCU (South) Limited

Dormant company

OCU Utility Services Limited

Utility & energy services

OCU Utility Solutions Limited

Dormant company

Peter McCormack & Sons Limited Purestream Industries Limited (formerly BW&M Holdings Ltd) Purestream Process Solutions Limited (formerly Setfords Technology Ltd)

NI038813

Utility & energy services

14075534

Utility & energy services

27. Business combinations FY25 acquisitions During the year ended 30 April 2025, the Group made three acquisitions.

07715931

Utility & energy services Utility & energy services

RJ McLeod (Contractors) Limited

SC028565

RJ McLeod On 11 June 2024, the Group acquired 100% of the ordinary share capital of RJ McLeod (Contractors) Limited, Thomas Gebbie & Company Limited and Scott-Orr (Contractors) Limited (together ‘RJ McLeod’), for initial consideration of £259.4m and contingent consideration of £40m, dependent on a multiple of EBITDA. RJ McLeod is one of Scotland’s leading energy transition contractors and it further expands the Group into renewable energy services. Purestream On 20 September 2024, the Group acquired 100% of the ordinary share capital of BW&M Holdings Ltd (now Purestream Industries Ltd) (‘Purestream’), for an initial consideration of £1.4m, deferred consideration of £0.6m and contingent consideration of £0.5m dependent on net profit margin and turnover reaching specified targets. Purestream is renowned for its expertise in water design and engineering, environmental process technology and equipment.

Scott-Orr (Contractors) Limited

SC044148

Dormant company

Thomas Gebbie & Company Limited

SC017189

Real estate services

All companies are 100% owned.

OCU Nettworx Limited and OCU Power Grid Plant Limited are incorporated in Northern Ireland. The registered office of those entities is 12-15 Donegall Square West, Belfast, Northern Ireland, BT1 6JH. RJ McLeod (Contractors) Limited, Scott-Orr (Contractors) Limited, and Thomas Gebbie & Company Limited are incorporated in Scotland. The registered office of those entities is 2411 London Road, Glasgow, G32 8XT. Peter McCormack & Sons Limited and Carmar Ltd are incorporated in Northern Ireland. The registered office of those entities is 17 Kilrea Road, Maghera, BT46 5SN. All companies apart from those names above are incorporated in England and Wales. The registered office of these entities is Artemis House, 6-8 Greek Street, Stockport, SK3 8AB.

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