NCC Group plc annual report and accounts for the year ended…

Notes to the Financial Statements continued for the year ended 30 September 2025

30 Investments in subsidiary undertakings continued

Subsidiary undertakings

Country of incorporation

Principal activity

Registered office

Cyber Assurance Sweden AB

Sweden

Cyber Security

c/o Advokatfirman Delphi, P.O. Box 1432, 111 84 Stockholm Olof Palmestraat 6, 2616 LM Delft, Netherlands (Fox-IT 3 )

Fox-IT Holding B.V.

Netherlands

Holding company

Fox-IT Group B.V.

Netherlands Netherlands

Holding company Cyber Security Holding company Cyber Security

Fox-IT 3 Fox-IT 3

Fox-IT B.V.

NCC Group Cyber Security (APAC) Limited

England and Wales

XYZ 1

NCC Group Pte Limited

Singapore

Unit #10-09 PLUS Building, 20 Cecil Street, Singapore (049705) Suite 23.01, Level 23, 45 Clarence Street, Sydney, NSW 2000, Australia Suite 23.01, Level 23, 45 Clarence Street, Sydney, NSW 2000, Australia Level 18, Yesibu Garden Place Tower, 4-20-3 Ebisu Shibuya-Ku, Tokyo, Japan

NCC Group Pty Limited

Australia

Cyber Security

Escode Australia Pty Limited

Australia

Software Resilience

NCC Group Japan KK

Japan

Cyber Security

NCC Group (Americas) Inc.

USA

Holding company

11 East Adams Street, Suite 400 Chicago IL 60603, USA (North America HQ 2 )

NCC Group, LLC

USA

Escode and central/ head office costs Holding company Cyber Security Domain services Domain services Cyber Security Cyber Security Cyber Security Holding company

North America HQ 2

NCC Group Cyber Security (Americas), LLC

USA USA USA USA

North America HQ 2 North America HQ 2 North America HQ 2 North America HQ 2

NCC Group Security Services, Inc. NCC Group Secure Registrar, Inc. NCC Group Domain Services, Inc.

NCC Group Security Services Corporation

Canada

Suite 2700, The Stack, 1133 Melville St, Vancouver, BC V6E 4E5, Canada

Payment Software Company, Inc. Payment Software Company Limited

USA

North America HQ 2

England and Wales

XYZ 1

NCC Group Software Resilience (Americas) LLC USA

North America HQ 2 North America HQ 2 North America HQ 2

NCC Group Escrow Associates, LLC NCC Group Software Resilience (NA), LLC

USA USA

Escode Escode

NCC Group Asia, Inc.

Philippines

Cyber Security

37F Seven/NEO, 4th Avenue Bonifacio Global City, Taguig City, Metro Manila, 1634, Philippines

The undertakings in which the Company holds less than a 100% interest at the year end are as follows:

Undertaking

% interest

Country of incorporation

Principal activity

Deposit AB

24%

Sweden

Escode

The Directors consider the above ownership structure to give rise to no significant influence over the undertaking. There is no Board representation, and the Group has no power to participate in the operating and financial policy decisions of the undertaking. Accordingly, the undertaking of Deposit AB has not been consolidated.

1 2 Hardman Boulevard, Spinningfields, Manchester, England M3 3AQ.

2 11 East Adams Street, Suite 400, Chicago, IL 60603, USA.

3 Olof Palmestraat 6, 2616 LM Delft, Netherlands.

Disposal of Group undertakings During the prior period, the Group disposed of its 3.35% shareholding in an unlisted company. The shares were sold for a total consideration of £0.4m. A gain of £0.1m was recognised within the Income Statement in relation to this disposal. There has been no impact in the current year. A further potential contingent consideration may be received after two years, subject to specific performance conditions. As this payment is not considered virtually certain at the reporting date, it has not been recognised in the current year’s Financial Statements. If achieved, the maximum additional amount receivable would be £0.2m.

NCC Group plc — Annual report and accounts for the year ended 30 September 2025 154

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