Change of Auditor

MOH Nippon PLC (the “Company” or “MOH”) announces that, following a competitive audit tender process led by the Company’s Audit Committee, RPG Crouch Chapman LLC has been appointed as the Company’s statutory auditor for the financial year ended 31 March 2026.

The appointment will fill the casual vacancy arising from the voluntary resignation of the Company's current statutory auditor, MHA Audit Services LLP, which takes effect today.

MHA Audit Services LLP has confirmed to the Company that there are no matters or circumstances connected with its resignation that it considers should be brought to the attention of the Company's members or creditors, other than that its resignation follows the conclusion of a competitive tender process in which it was not reappointed.

Pursuant to Section 520 of the Companies Act 2006, a copy of the outgoing auditor's Section 519 Statement of Reasons will be sent to all shareholders within 14 days and will also be submitted to the Financial Conduct Authority’s National Storage Mechanism.

In accordance with Section 489(3) of the Companies Act 2006, RPG Crouch Chapman LLC will hold office until the conclusion of the Company's next Annual General Meeting (AGM). A resolution formally ratifying and appointing RPG Crouch Chapman LLC as the Company's statutory auditor for the ensuing financial year will be put to shareholders for approval at the upcoming AGM.

The Board and the Audit Committee express their appreciation to MHA Audit Services LLP for its professional services during its tenure as the Company's auditor.

The Directors of the Company accept responsibility for the content of this announcement.