Strategic report
Governance
Financial statements
1 OCU Group Annual report and financial statements 2026
Contents
Strategic report Highlights
Financial statements Statement of Directors’ responsibilities
2
104
Chair’s statement
3
Independent auditor’s report
105
CEO report
5
Consolidated income statement
108
What we do
8
Consolidated statement of comprehensive income Consolidated statement of financial position Consolidated statement of changes in equity
109
Our culture and values
10
How we do it
11
110
Our journey and FY26 highlights
14
Operational review
15
111
Our strategy
42
Consolidated cash flow statement
112
Business model
47
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
113
Sustainability highlights
49
Our sustainability approach
50
132
Environment
57
Social
63
133
Governance
70
134
Reporting and performance
74
Stakeholders & section 172
84
Chief Financial Officer’s review
89
Risks
91
Governance Chair’s introduction to governance
95
Board of Directors
96
Board purpose and leadership
98
Division of responsibilities
99
Governance structure
100
Committees
101
Directors’ report
102
Visit us online: ocugroup.com
Powered by FlippingBook