Just Annual Report and Accounts 2019

156 JUST GROUP PLC Annual Report and Accounts 2019

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS CONTINUED

35 GROUP ENTITIES continued Registered offices Reigate office:

London office:

Belfast office:

South Africa office:

Vale House

5th Floor, 110 Bishopsgate

3rd Floor, Arena Building

Office G01, Big Bay Office Park 16 Beach Estate Boulevard, Big Bay

Roebuck Close, Bancroft Road London EC2N 4AY

Ormeau Road Belfast BT7 1SH

Reigate, Surrey RH2 7RU

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 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.

36 RELATED PARTIES The Group has related party relationships with its key management personnel and associated undertakings. All transactions with related parties are carried out on an arm’s length basis.

Key management personnel comprise the Directors of the Company.

There were no material transactions between the Group and its key management personnel other than those disclosed below.

Key management compensation is as follows:

Year ended 31 December 2019 £m

Year ended 31 December 2018 £m

2.2 1.0 3.2 0.4

Short-term employee benefits

4.4 2.7 7.1 0.4

Share-based payments

Total key management compensation

Loans owed by Directors

The loan advances to Directors accrue interest fixed at 4% per annum and are repayable in whole or in part at any time.

37 ULTIMATE PARENT COMPANY AND ULTIMATE CONTROLLING PARTY The Company is the ultimate Parent Company of the Group and has no controlling interest.

38 POST BALANCE SHEET EVENTS On 25 February 2020 the Group announced that the remaining £62.5m 9.5% 10 year subordinated debt issued by PLACL in 2015 will be called on 24 March 2020, the first call date. On 11 March 2020 the Group signed an NNEG risk transfer transaction with an AA rated counterparty. The transaction protects the Group fromNNEG risk caused by a fall in UK house prices in relation to an insured portfolio of £670m of LTMs. On 11 March 2020 the Group signed a 100% quota share reinsurance treaty with a leading reinsurer covering c.£250m of liabilities in respect of a Defined Benefit De-risking Solutions policy.

There are no other post balance sheet events that have taken place between 31 December 2019 and the date of this report.

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