Pod Point : Statement of resigning auditors

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Statement of reasons relating to the resignation of Deloitte LLP as auditors to Pod Point Group Holdings plc (the Company)

We are resigning as auditors because, as noted in the Company's 2022 Annual Report and Accounts, in the second half of 2022 the Company's majority shareholder Electricité de France S.A. ("EDF") notified the Board that it was replacing Deloitte as its joint auditor to EDF for the financial year ending December 2023 ("FY23") following a tender in accordance with French rotation requirements. Going forward for FY23 and beyond the joint auditors will be KPMG and PwC. A tender for the Company's audit was subsequently scheduled to enable operational efficiency from one of the joint auditors to be an option and allow greater choice in professional services for EDF. Deloitte accordingly did not participate in the tender and following its completion have resigned to allow the selected auditor to be appointed.

Unless you apply to the Court, this statement must be sent by you within 14 days to every person entitled under Section 423 of the Companies Act 2006 to be sent copies of the Company's accounts. This is a requirement of Section 520(2) of that Act. Unless you inform us that you have applied to the court, we are required to file a copy of this statement at Companies House.

Deloitte LLP - Audit registration C009201919

26 July 2023

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