PSO

Note 14: Classification of Financial Instruments 200-201 Note 16: Derivative Financial Instruments and Hedge Accounting 202-205 Strategic report Governance report Financial statements Other information Pearson plc Annual report and accounts 2025 243 Item Form 20-F Caption Location in this Document Page Reference

A. Reserved Not applicable n/a B. Capitalisation and indebtedness Not applicable n/a C. Reasons for the offer and use of proceeds Not applicable n/a D. Risk factors Additional Information: Risk factors 244-250 Strategic Report: Risk management 55-69

A. History and development of the Company Strategic Report: At a Glance 2 Information on the Company 250 Shareholder Information 262-263 Strategic Review: Financial Review 25-31 Note 18: Borrowings 205-206 Note 19: Financial Risk Management 206-209 Note 30: Business Combinations 220-221 Note 31: Disposals 221 Note 34: Leases 223 B. Business overview Strategic Report 2-69 Note 2: Segmental Information 183-185 Additional Information: Certain additional information on the Company 250-252 C. Organisational structure Exhibit 8.1 n/a Item Form 20-F Caption Location in this Document Page Reference D. Property, plant and equipment Note 10: Property, plant and Equipment and Investment Property 194-195 Additional Information: Property, plant and equipment 252 Strategic Report: Sustainability 32-54 Additional Information: Risk Factors 244-250

A. Operating results Additional Information: Operating and Financial Review 252 Strategic Report: Key performance indicators 23-24 Strategic Report: Financial review 25-31 Strategic Report: Risk management (including Viability Statement) 55-69 Financial Statements 168-233 B. Liquidity and capital resources Strategic Report: Financial review 25-31 Note 16: Derivatives and Hedge Accounting 202-205 Note 18: Borrowings 205-206 Note 19: Financial Risk Management 206-209 Note 34: Leases 223 C. Research and development, patents and licenses etc Not applicable n/a D. Trend information Strategic Report: Key performance indicators 23-24 Strategic Report: Financial review 25-31 E. Critical Accounting Estimates Note 1: Accounting Policies 174-182 Strategic report Governance report Financial statements Other information Pearson plc Annual report and accounts 2025 242 Additional information for US listing purposes continued Item Form 20-F Caption Location in this Document Page Reference