Just Annual Report and Accounts 2020

152 JUST GROUP PLC Annual Report and Accounts 2020

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued

36 GROUP ENTITIES continued

Percentage of nominal share capital and voting rights held

Principal activity

Registered office

Just Incorporated Limited

Dormant Dormant Dormant Dormant Dormant Dormant Dormant Dormant Dormant Dormant Dormant Dormant Dormant

Reigate

100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%

Just Management Services (Proprietary) Limited

South Africa

Just Protection Limited Just Retirement Finance plc

Reigate Reigate Reigate Reigate Jersey Jersey Reigate Reigate Reigate Reigate Reigate Reigate Reigate

Just Retirement Nominees Limited Just Retirement Solutions Limited

PAG Finance Limited PAG Holdings Limited

PASPV Limited

PayingForCare Limited PLACL RE 1 Limited PLACL RE 2 Limited

TOMAS Acquisitions Limited Corinthian Group Limited

Holding company Pension consulting

75% 75%

HUB Pension Consulting Limited Spire Platform Solutions Limited 2,3

Software development

Portsmouth

33% 4

1 Class “A” and Class “B” ordinary shares.

2 Class “B” ordinary shares.

3 30 June year end.

4 Control is based on Board representation rather than percentage holding.

5 The financial statements of these subsidiary undertakings have not been audited for the year ended 31 December 2020. These subsidiary undertakings are exempt from the requirements of the Companies Act 2006 relating to the audit of individual financial statements by virtue of Section 479A of the Companies Act 2006. Registered offices Reigate office: Belfast office: South Africa office: Enterprise House 3rd Floor, Arena Building Office G01, Big Bay Office Park Bancroft Road Ormeau Road 16 Beach Estate Boulevard, Big Bay Reigate, Surrey RH2 7RU Belfast BT7 1SH Western Cape 7441

Jersey office: 44 Esplanade

United States office:

Portsmouth office:

2711 Centerville Road, Suite 400

Building 3000, Lakeside North Harbour

St Helier

Wilmington

Portsmouth

Jersey JE4 9WG

Delaware

Hampshire PO6 3EN

On 25 November 2020 the Parent Company invested in a cell of a Protected Cell Company, White Rock Insurance (Gibraltar) PCC Limited. Financial support provided by the Group is limited to amounts required to cover transactions between the cell and the Group. At 31 December 2020 the Group had provided £10m financial support in the form of a letter of credit. On 24 July 2019 the Group disposed of its 33% interest in associated undertaking Eldercare Group Limited. At disposal, the Group’s share of the net assets of Eldercare Group Limited recognised on the Consolidated statement of financial position under the equity method of accounting was £0.3m. On 4 July 2018 the Group subscribed to 33% of the ordinary share capital of Spire Platform Solutions Limited. The Group has majority representation on the Board of the company, giving it effective control, and therefore consolidates the company in full in the results of the Group.

On 17 August 2018 the Group acquired 75% of the ordinary share capital of Corinthian Group Limited.

The non-controlling interests of the minority shareholders of Spire Platform Solutions Limited and Corinthian Group Limited totalling £(0.2)m have been recognised in the year.

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