Report on payments to Governments

04 June 2026

Report on Payments to Governments for the year ended 31 December 2025 Introduction

This Report contains payments to Governments made by Forterra Plc (Forterra) and its subsidiaries for the year ended 31 December 2025 as required under the UK's Report on Payments to Governments Regulations 2014 (as amended in December 2015). These Regulations apply to large UK incorporated companies like Forterra Plc that are involved in the exploration, prospection, discovery, development and extraction of oil, natural gas deposits or other materials. This Report is also intended to satisfy the requirements of the Disclosure and Transparency Rules of the Financial Conduct Authority in the United Kingdom.

The full Report is available on the National Storage Mechanism and has been filed with the Companies House Extractives Service.

About Forterra Plc

Forterra is a leading UK manufacturer of essential clay and concrete building products, with a unique combination of strong market positions in clay bricks, concrete blocks and precast concrete flooring. Our heritage dates back many decades and the durability, longevity and inherent sustainability of our products is evident in the construction of buildings that last for generations; wherever you are in Britain, you won't be far from a building with a Forterra product within its fabric.

Our clay brick business combines our extensive secure mineral reserves with modern and efficient high-volume manufacturing processes to produce large quantities of extruded and soft mud bricks, primarily for the new build housing market. We are also the sole manufacturer of the iconic Fletton brick, sold under the London Brick brand, used in the original construction of nearly a quarter of England's housing stock and today used extensively by homeowners carrying out extension or improvement work.

Within our concrete blocks business, we are one of the leading producers of aircrete and aggregate blocks, the former being sold under one of the sector's principal brands of Thermalite. Our precast concrete products are sold under the established Bison Precast brand, and are utilised in a wide spectrum of applications, from new build housing to commercial and infrastructure.

Basis of preparation

Legislation

The Report covers the period 1 January 2025 to 31 December 2025 and relates to payments to governments for extractive activities as defined in the above referenced legislation.

Reporting entities

This Report contains payments to Governments made by Forterra Plc and its subsidiaries involved in the "Activities" below.

Activities

Extractive activities are defined as activities involving the exploration, prospection, discovery, development and extraction of minerals or other materials. For Forterra, the relevant extractive categories as defined within the relevant legislation include the quarrying of clay and sand. Payments made by Forterra Plc or any of its subsidiaries to Governments arising from activities involving the exploration, prospection, discovery, development and extraction of oil and natural gas deposits or other materials (extractive activities) are disclosed in this Report.

Government

Government includes any national, regional or local authority of a country, and includes a department, agency or entity that is a subsidiary of a Government.

Project

Payments are reported at project level except those which are not attributable to a specific project, are reported at entity level. 'Project' means the operational activities which are governed by a single contract, licence, lease, concession or similar legal agreement, and form the basis for payment liabilities with a Government. If agreements of the kind referred to in the definition of 'project' are substantially interconnected, those agreements are treated for the purposes of these regulations as a single project.

Payment

The information is reported under the following payment types. All payments are denoted as positive numbers and receipts/refunds are denoted in brackets.

Production entitlements

Subject to the terms of the contractual arrangements, payments are calculated on the basis of the Government's share of production (whether a Government department, agency or state- owned enterprise) under production sharing agreements. There were no reportable production entitlement payments made to a Government during the year ended 31 December 2025.

Taxes

Tax payments made on the income, production or profits of companies, but excluding taxes levied on consumption (such as VAT, personal income taxes or sales taxes).

Royalties

This category includes payments to a government for the rights to extract minerals or other materials, typically at a set percentage of revenue less any deductions that may be taken. Any Royalty payments made in kind are also included. There were no reportable royalty payments made to government during the year ended 31 December 2025.

Dividends

These are dividend payments other than dividends paid to a Government as an ordinary shareholder of an entity unless paid in lieu of production entitlements or royalties. There were no reportable dividend payments made to a Government during the year ended 31 December 2025.

Bonuses

These are payments for Bonuses. These are usually paid upon signing an agreement or a contract, or when a commercial discovery is declared, or production has commenced or reached a milestone. There were no reportable Bonus payments made to a Government during the year ended 31 December 2025.

Fees

These are licence fees, rental fees, entry fees and other considerations for licences or concessions paid to a government for access to the area where extractive operations are conducted. Administrative fees, payments for permits and payments for services provided by a government have been excluded. There were no reportable fee payments to a Government during the year ended 31 December 2025.

Infrastructure improvements

These are payments which relate to the construction of infrastructure (road, bridge or rail) not substantially dedicated for the use of extractive activities. There were no reportable Infrastructure Improvement payments made to a Government during the year ended 31 December 2025.

Cash and in-kind payments

Payments are reported on a cash basis. In-kind payments are converted to an equivalent cash value based on the most appropriate and relevant valuation method for each payment, which can be at cost or market value or such value as stated in the contract. In-kind payments are reported in both volumes and the equivalent cash value.

Materiality Level

Payments, whether made as a single payment or as a series of related payments to a Government, have been excluded from the report if they are cumulatively below £86,000 for the reporting period.

Summary Report by Country (GBP 000's)

United Kingdom (GBP 000's)