Just Annual Report and Accounts 2022

STRATEGIC REPORT

GOVERNANCE

financial statements

34 CAPITAL continued In November 2022, HMT published its response to the consultation on the review of Solvency II and set out its plans for reform. The key elements of the reform for the Group relate to the risk margin and the Matching Adjustment. We welcome the reduction in risk margin to a more appropriate level and that we hope that the proposed expansion of the matching adjustment criteria enables us to invest in a wider range of assets, in particular to help support investment in the UK economy. However, the detailed expectations underlying the reforms still needs to be developed and the implementation date has not been set. The Group will engage with PRA and HMT consultations in 2023 as appropriate. 35 GROUP ENTITIES The Group holds investment in the ordinary shares (unless otherwise stated) of the following subsidiary undertakings and associate undertakings, which are all consolidated in these Group accounts. All subsidiary undertakings have a financial year end at 31 December (unless otherwise stated).

Percentage of nominal share capital and voting rights held

Principal activity

Registered office

Direct subsidiary Just Retirement Group Holdings Limited 5 Partnership Assurance Group Limited 5

Holding company Holding company

Reigate Reigate Reigate Reigate Reigate Reigate Reigate Reigate Reigate Reigate Reigate Reigate Reigate Belfast Reigate Reigate Belfast Reigate Reigate Reigate Reigate Reigate Reigate Reigate Reigate Reigate Reigate Reigate Jersey Jersey Reigate Reigate Reigate Reigate Reigate Belfast Reigate Reigate

100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 33% 4

Indirect subsidiary HUB Acquisitions Limited 1, 5 HUB Financial Solutions Limited

Holding company

Distribution

Just Re 1 Limited 5 Just Re 2 Limited 5

Investment activity Investment activity Holding company Holding company

Just Retirement (Holdings) Limited 5

Just Retirement (South Africa) Holdings (Pty) Limited Just Retirement Life (South Africa) Limited Just Retirement Management Services Limited 5 Just Retirement Money Limited Partnership Group Holdings Limited 5 Partnership Holdings Limited 5 Partnership Home Loans Limited Partnership Services Limited 5 TOMAS Online Development Limited 5 Enhanced Retirement Limited HUB Digital Solutions Limited Partnership Life Assurance Company Limited Just Retirement Limited

South Africa South Africa

Life assurance Life assurance

Management services

Provision of lifetime mortgage products Reigate

Holding company Holding company

Provision of lifetime mortgage products Reigate

Life assurance

Management services Software development

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

Pension Buddy Limited (formerly HUB Online Development Limited)

HUB Pension Solutions Limited HUB Transfer Solutions Limited JRP Group Limited JRP Nominees Limited Just Annuities Limited Just Equity Release Limited Just Incorporated Limited Just Protection Limited Just Retirement Finance plc Just Retirement Nominees Limited Just Retirement Solutions Limited

Just Management Services (Proprietary) Limited

South Africa

PAG Finance Limited PAG Holdings Limited PayingForCare Limited PLACL RE 1 Limited PLACL RE 2 Limited PASPV Limited

TOMAS Acquisitions Limited

The Open Market Annuity Service Limited

HUB Pension Consulting (Holdings) Limited (formerly Corinthian Group Limited) 5 Holding company

HUB Pension Consulting Limited 5 Spire Platform Solutions Limited 2, 3 Associate Guernsey Property Unit Trust

Pension consulting Software development

Portsmouth

Investment activity Product development

Guernsey

60%

Comentis 13% 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 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. Bristol

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