Financial statements
Strategic report
Governance
118 OCU Group Annual report and financial statements 2026
Notes to the consolidated financial statements continued for the year ended 30 April 2026
3. Turnover The turnover and loss before taxation are attributable to the one principal activity of the Group.
5. Employees and Directors The average number of persons (including Directors) employed during the year was:
An analysis of turnover by class of business is given below:
2026 Number
2025 Number
2026 £000
2025 £000
4
Directors
4
2,441
Construction services
1,556
1,221,152 1,221,152
Provision of services
886,461
371
Administrative
424
886,461
2,816
1,984
An analysis of turnover by geographical market is given below:
Staff costs for the above persons:
2026 £000
2025 £000
2026 £000
2025 £000
1,162,846
United Kingdom
885,649
162,951
Wages and salaries
111,352
57,572
Australasia
—
19,090
Social security costs
12,964
44
Europe
223
6,403
Other pension costs
3,278
690
Rest of the world
589
188,444
127,594
1,221,152
886,461
In respect of the Directors of Oat Topco Limited:
4. Other operating income
2026 £000
2025 £000
2026 £000
2025 £000
209
Remuneration
205
1,398
Research and development expenditure credit
834
—
Directors’ pension
—
484 265
Software royalties
—
209
205
Rental income
240
The remuneration disclosed above includes the following amounts paid to the highest paid Director:
470
Other
151
2026 £000
2025 £000
2,617
1,225
122
Remuneration
120
—
Director’s pension
—
122
120
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