OCU Group - Annual Report 2026

Financial statements

Strategic report

Governance

128 OCU Group Annual report and financial statements 2026

Notes to the consolidated financial statements continued for the year ended 30 April 2026

24. Group entities The following subsidiaries as well as the parent company (Oat Topco Limited) form the Group as at 30 April 2026. The basis of the subsidiaries within the Group is not defined by ownership but by control of the entity.

Ownership interest

Company name

Company number

Principal activity

OCU Academy Limited

06259041

Support services

100%

ACN 688 943 580 Support services

60%

OCU AEC Pty Limited 1

Ownership interest

ACN 688 915 666 Holding company

100%

OCU Australia Holdings Pty Limited 1

Company name

Company number

Principal activity

ACN 688 921 584 Holding company

100%

OCU Australia Investment Pty Limited 1

All Energy Contracting Investments Pty Limited 1 All Energy Contracting Investments NZ Limited 2

OCU Australia Finance Limited

16567242

Holding company

100%

ACN 640 105 684 Utility & energy services 60%

OCU Connect Limited

14456200

Dormant company

100%

9120652

Utility & energy services 60%

Design engineering services Technology support services

OCU Design Limited

14456202

100%

8677948

Utility & energy services 60%

All Energy Contracting NZ Limited 2

ACN 623 989 453 Utility & energy services 60%

All Energy Contracting Pty Limited 1

OCU Digital Limited

06676076

100%

All Energy Power Infrastructure Pty Limited 1 ACN 663 252 757 Support services

60%

OCU Energy Services Limited

14456204

Holding company

100%

Andrews Associates Engineers Limited

13611375

Engineering services

100%

OCU Evolution Limited

14707171

Dormant company

100%

Artemis Fibre Limited

15129999

Dormant company

100%

OCU Group Limited

09307607

Holding company

100%

Bam Bam Machinery & Maintenance Pty Limited 3

OCU Holdings Limited

12598708

Holding company

100%

ACN 650 030 498 Plant & machinery hire 36%

OCU Hornbill Group Limited

13296183

Holding company

100%

9015131

Utility & energy services 36%

Bam Bam Pile Driving NZ Limited 2

OCU Hornbill Limited

02347181

Utility & energy services 100%

ACN 650 926 131 Utility & energy services 36%

Bam Bam Pile Driving Pty Limited 3

OCU Modus Limited

04444970

Utility & energy services 100%

NI721652

Holding company

100%

Carmar Ltd 4

NI612801

Utility & energy services 100%

OCU Nettworx Limited 5

F.K.S (UK) Limited

06505321

Dormant company

100%

OCU Northavon Group Limited

02516226

Utility & energy services 100%

Hydrovein Limited

11529153

Dormant company

100%

OCU Northavon Highways & Utilities Limited 10308794

Dormant company

100%

InICT LTD

11493597

Dormant company

100%

OCU Northavon Holdings Limited

12961744

Holding company

100%

Insiris Limited

14707167

Dormant company

100%

OCU Northavon Infrastructure & Utilities Limited

Integrum Power Engineering Limited

10956687

Utility & energy services 100%

14597544

Dormant company

100%

Multivein Limited

12892252

Dormant company

100%

OCU Northavon Renewable Energy Limited 14599026

Dormant company

100%

O’Connor Utilities Limited

14456198

Dormant company

100%

OCU Northavon Water Services Limited 13748582

Dormant company

100%

OCU (Plant) Limited

09388526

Plant & machinery hire 100%

OCU Northavon Water Solutions Limited 13676911

Utility & energy services 100%

OCU (Property Estates) Limited

09397606

Dormant company

100%

OCU Opals Limited

08152431

Utility & energy services 100%

OCU (South) Limited

14456647

Dormant company

100%

OCU Opals Services Limited

10894906

Support services

100%

OCU (Trenchless) Limited

09388527

Dormant company

100%

NI649666

Plant & machinery hire 100%

OCU Power Grid Plant Limited 5

Oat Bidco Limited

14178206

Holding company

100%

OCU Services Limited

03421543

Utility & energy services 100%

Oat Holdco Limited

14176503

Holding company

100%

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