Financial statements
Strategic report
Governance
111 OCU Group Annual report and financial statements 2026
Consolidated statement of changes in equity for the year ended 30 April 2026
Equity attributable to the owners of the parent £000
Foreign exchange reserve £000
Called up share capital £000
Share premium £000
Put option reserve £000
Retained earnings £000
Non-controlling interest £000
Total equity £000
Balance at 30 April 2024
111
179,058
—
— (42,369)
136,800
— 136,800
Changes in equity Loss for the year
—
—
—
— (70,790)
(70,790)
— (70,790)
Total comprehensive losses
—
—
—
— (70,790)
(70,790)
— (70,790)
Balance at 30 April 2025
111
179,058
—
— (113,159)
66,010
— 66,010
Changes in equity Loss for the year
—
—
—
— (31,596)
(31,596)
(335)
(31,931)
Other comprehensive income/(losses) Exchange differences on translating foreign operations
— — — — —
—
54
— — —
—
54
1,824
1,878
— (3,773) — (3,719) — (3,719)
— (3,773) — (3,719)
— (3,773)
Exchange differences on net investment hedge
1,824 1,489
(1,895)
Total comprehensive income/(losses)
— (31,596)
(35,315)
(33,826) (42,788)
—
— (54,217)
— (54,217)
11,429 12,918
Acquisition of non-controlling interest
Balance at 30 April 2026
111
179,058
(3,719)
(54,217)
(144,755)
(23,522)
(10,604)
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