OCU Group - Annual Report 2025

1

Strategic report

OCU Group | Annual report and financial statements 2025

Governance

Financial statements

Contents

Strategic report

Financial statements

Highlights

2 3 5 6 9

Statement of Directors’ responsibilities

104 105

What we do

Independent auditor’s report Consolidated statement of comprehensive income

Our culture and values

108

How we do it

Consolidated statement of financial position Consolidated statement of changes in equity

Our heritage and FY25 highlights

109

Market opportunity Chair’s statement

10 25 27 30 34 47 52 54 55 75 84 89 91

110 111

CEO report What we do

Consolidated cash flow statement Notes to the consolidated financial statements Parent company statement of financial position Parent company statement of changes in equity Notes to the parent company financial statements

Operational review

112

Our strategy

129

Business model

Sustainability highlights

130

Our sustainability approach Reporting and performance Stakeholders & section 172 Chief Financial Officer’s review

131 134

Notes

Risks

Governance

Chair’s introduction to governance

95 96 98 99

Board of Directors

Board purpose and leadership

Division of responsibilities

Governance structure

100 101 102

Committees

Directors’ report

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