Just Annual Report and Accounts 2023

120 | Just Group PLC | Annual Report and Accounts 2023

DIRECTORS’ REPORT

The Directors present their report for the financial year ended 31 December 2023.

Articles of Association The Company may make amendments to the Articles of Association by way of special resolution of the shareholders in accordance with the Companies Act. The Company’s Articles of Association can be found at www.justgroupplc.co.uk/about-us/governance. GOING CONCERN AND VIABILITY STATEMENT The Directors are required to assess the prospects of the Company and the Group as a going concern over the next 12 months in accordance with Provision 30 of the UK Corporate Governance Code 2018 (the “Code”), and also the longer-term viability of the Group in accordance with Provision 31 of the Code. The going concern and longer-term viability assessment includes consideration of the Group’s business plan approved by the Board; the projected liquidity position of the Company and the Group; ongoing impacts of economic stresses; current financing arrangements and contingent liabilities; a range of forecast scenarios with differing levels of new business, and associated additional capital requirements to write anticipated levels of new business; and a scenario of the worst case outcome peppercorn rent from the Government consultation regarding the restriction of ground rent for existing residential leases. The Group and its regulated insurance subsidiaries are required to comply with the requirements established by the Solvency II Framework, and to measure and monitor its capital resources on this basis. It is fundamental to the Group that the Directors manage and monitor the key risks the Group is exposed to, including longevity risk, property risk, credit risk, and interest rate risk, so that it can protect policyholders and meet their payments when due. The resilience of the solvency capital position has been tested under a range of adverse scenarios, before and after management actions within the Group’s control, which considers the possible impact on the Group’s business, including stresses to UK residential property prices, house price inflation, the credit quality of assets, mortality, and risk-free rates. In addition, the results of extreme residential property stress tests were considered, including a property price fall of over 40%. Eligible own funds exceeded the minimum capital requirement in all stressed scenarios described above. Furthermore, the Directors note that in a scenario where the Group ceases to write new business, the going concern basis would continue to be applicable while the Group continued to service in-force policies. Having due regard to these matters and after making appropriate enquiries, the Directors confirm that they consider it appropriate to prepare the financial statements on the going concern basis. The Viability Statement as required by the Code, has been undertaken for a period of five years to align with the Group’s business planning. It is contained within the Strategic report and can be found on page 65. THE BOARD Directors The Directors who served during the year and up to the date of this report are set out below. • John Hastings-Bass, Group Chair

The Strategic report, the Corporate Governance report and the Directors’ Remuneration report include information that would otherwise be included in the Directors’ report. The Annual Report contains forward-looking statements, which are not guarantees of future performance. Rather, they are based on current views and assumptions and involve known and unknown risk, uncertainties and other factors that may cause actual results to differ from any future results or developments expressed in, or implied by, the forward-looking statements. Each forward-looking statement speaks only as of the date of that particular statement. Just is a specialist UK financial services group focusing on attractive segments of the UK retirement income market. Just Group plc (the “Company”) is a public company limited by shares and was incorporated in England and Wales with the registered number 8568957. The Company is a holding company. Details of the Company’s subsidiaries are set out in note 36. Commentary on the Group’s strategy and performance in the financial year ended 31 December 2023 and likely future developments is included in the Strategic report. Our approach to stakeholder engagement, including our Section 172 statement, can be found in the Strategic report. STRATEGY AND FUTURE DEVELOPMENTS Principal activities and performance The FCA’s Disclosure Guidance and Transparency Rules require a corporate governance statement in the Directors’ report to include certain information. You can find information that fulfils this requirement in this Directors’ report, the Corporate Governance report, Board Committee reports, and the Directors’ Remuneration report, all of which is incorporated in the Directors’ report by reference. Requirements under Listing Rule 9.8.4C In accordance with Listing Rule 9.8.4C, the table below sets out the location of the information required to be disclosed, where applicable. GOVERNANCE Corporate governance statement

Information

Page number

Interest capitalised by the Group

Not applicable

Publication of unaudited financial information

Page 225

Long-term incentive schemes involving one director only Waiver of emoluments by a director Waiver of any future emoluments by a director

Not applicable

Not applicable Not applicable

Non pre-emptive issues of equity for cash Not applicable Non pre-emptive issues of equity for cash in relation to major subsidiary undertakings Not applicable Parent participation in a placing by a listed subsidiary Not applicable Contracts of significance involving a director Not applicable Contracts of significance involving a controlling shareholder Not applicable Shareholder waiver of dividends

• Paul Bishop (retired on 12 July 2023) • James Brown (known as Jim Brown) (appointed on 1 November 2023) • Ian Cormack (retired on 9 May 2023) • Michelle Cracknell • Mark Godson (appointed on 1 December 2023) • Mary Kerrigan • Andrew Parsons (known as Andy Parsons) (retired on 31 December 2023)

Share plans – page 122 Share plans – page 122

Shareholder waiver of future dividends

Agreements with controlling shareholders Not applicable

Powered by