Other information

Statement of directors' responsibilities

The directors are responsible for preparing the Annual Report and the consolidated financial statements in accordance with applicable law and regulations.

Under the Companies (Jersey) Law 1991, the directors must prepare financial statements for each financial year that give a true and fair view of the state of affairs and of the profit or loss for that period. In preparing these financial statements, the directors are required to:

• Select suitable accounting policies and apply them consistently

• Make judgements and estimates that are reasonable, relevant and reliable

• State whether the financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the EU

• Provide additional disclosures when compliance with IFRS is insufficient to enable users to understand the impact of particular transactions, events and conditions on the Group’s financial position and performance

• Prepare the financial statements on a going concern basis, unless the directors either intend to liquidate the Company or to cease trading, or have no realistic alternative but to do so

The directors are responsible for keeping proper accounting records that are sufficient to show and explain the Company’s transactions and which disclose with reasonable accuracy, at any time, the financial position of the Company and the Group. This enables them to ensure that the financial statements comply with the Companies (Jersey) Law 1991.

The directors are also responsible for safeguarding the assets of the Group and the Company, and for taking reasonable steps to prevent and detect fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the information published on the Company’s website. Legislation in Jersey governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Report of the independent auditor

For the report of the independent auditor, reference is made to page 131 to 133 of the annual report.

Signatures

These consolidated financial statements are approved by the Board and authorised for issue on 6 March 2026 in accordance with the Companies (Jersey) Law 1991.

On behalf of Board of Directors, signed by: