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"value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfChangesInEquity_NegatedLabel_00205": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfChangesInEquity_NegatedLabel_00204": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfChangesInEquity_NegatedLabel_00203": { "value": "31677000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfChangesInEquity_NegatedLabel_00206": { "value": "31677000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfChangesInEquity_Label_00330": { "value": "1000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfChangesInEquity_Label_00332": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfChangesInEquity_Label_00334": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfChangesInEquity_Label_00333": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfChangesInEquity_Label_00331": { "value": "1000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfChangesInEquity_TotalLabel_00343": { "value": "1000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfChangesInEquity_TotalLabel_00341": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfChangesInEquity_TotalLabel_00340": { "value": "464000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfChangesInEquity_TotalLabel_00342": { "value": "-30797000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfChangesInEquity_TotalLabel_00344": { "value": "-30332000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfChangesInEquity_PeriodEndLabel_00354": { "value": "1097000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfChangesInEquity_PeriodEndLabel_00357": { "value": "9705000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfChangesInEquity_PeriodEndLabel_00353": { "value": "2525000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfChangesInEquity_PeriodEndLabel_00355": { "value": "54013000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "ConsolidatedStatementOfChangesInEquity_PeriodEndLabel_00356": { "value": "67340000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00", "unit": "iso4217:GBP" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00223": { "value": "1 General information
The Group is an international professional services provider focusing principally on IT, specialising in the recruitment,
development and deployment of its own permanent Consultants.
The Company is limited by shares, incorporated and domiciled in the UK and registered as a public limited company
in England and Wales with a Listing on the London Stock Exchange. The Company\u2019s registered office is 3rd Floor,
Cottons Centre, Cottons Lane, London, SE1 2QG and its registered number is 07078823.
The Consolidated Financial Statements consolidate those of the Company and its subsidiaries. Subsidiaries and their
countries of incorporation are presented in note 4 to the Parent Company Financial Statements.
The Consolidated Financial Statements present the results for the year ended
31 December 2025
. The Consolidated
Financial Statements were approved by Rod Flavell and Mike McLaren on behalf of the Board of Directors on
17 March 2026. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00219": { "value": "The Group is an international professional services provider focusing principally on IT, specialising in the recruitment, development and deployment of its own permanent Consultants.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00221": { "value": "UK", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00217": { "value": "UK", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00214": { "value": "UK", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00222": { "value": "public limited company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00215": { "value": "3rd Floor, Cottons Centre, Cottons Lane, London, SE1 2QG ", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00224": { "value": "The Consolidated Financial Statements present the results for the year ended
31 December 2025
. The Consolidated
Financial Statements were approved by Rod Flavell and Mike McLaren on behalf of the Board of Directors on
17 March 2026. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00220": { "value": "2025-12-31", "dimensions": { "concept": "ifrs-full:DateOfEndOfReportingPeriod2013", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00225": { "value": "2 Going concern
The Group\u2019s business activities, together with the factors likely to affect its future development, performance and
position are summarised in the Strategic Report. The principal risks and uncertainties, our assessment of the impact
of climate change, and risk management processes are also described in the Strategic Report.
The Group\u2019s positive operating cash flow and liquidity position, together with its distinctive business model and
infrastructure, enable the Group to manage its business risks. The Group\u2019s Board-approved forecasts and projections
to 31 December 2028 show that it will continue to operate with adequate cash resources. The Directors therefore have
a reasonable expectation that the Company and the Group will have adequate resources to continue in operational
existence to at least 30 June 2027. Accordingly, the Directors continue to adopt the going concern basis for preparing
the financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00226": { "value": "3 Accounting policies
The principal accounting policies applied in the preparation of these Consolidated Financial Statements are set out
below. These policies have been consistently applied to all the years presented, unless otherwise stated.
3.1 Basis of preparation
The financial statements of the Group have been prepared in accordance with UK-adopted International Accounting
Standards and with the requirements of the Companies Act 2006 as applicable to companies reporting under
those standards.
The Consolidated Financial Statements have been prepared on a historical cost basis. The Consolidated Financial
Statements are presented in Pounds Sterling and all values are rounded to the nearest thousand (\u00a3000), except where
otherwise indicated.
3.2 Basis of consolidation
The Consolidated Financial Statements comprise the financial statements of the Group and its subsidiaries for the year
ending 31 December 2025.
Subsidiaries
Subsidiaries are consolidated from the date of their acquisition, being the date on which the Group obtains control,
and continue to be consolidated until the date when such control ceases. The financial statements of the subsidiaries
are prepared for the same reporting period as the Parent Company, using consistent accounting policies. All intra-
group balances, transactions, unrealised gains and losses resulting from intra-group transactions and dividends are
eliminated in full.
Details of the subsidiaries owned by the Group are presented in note 4 to the Parent Company Financial Statements.
There are no minority interests in the subsidiaries of the Company.
3.3 Summary of material accounting policy information applied
a) Revenue recognition
Revenue is recognised under IFRS 15 and is measured at the fair value of the consideration received or receivable and
excluding sales taxes.
Rendering of services
Revenue from the provision of Consultants to third-party clients is recognised as follows:
\u2022
The revenue is recognised in the period in which the Consultants perform the work at the contracted rates for
each Consultant. Revenue is based on timesheets from our Consultants which are authorised by the Group\u2019s clients
detailing the hours and service provided;
\u2022
If advance payments are made by clients, these are deferred and the income recognised in the period in which the
Consultants perform the work.
\u2022
Revenue in respect of outstanding timesheets is accrued based upon estimates at the contract value; and
\u2022
Volume rebates are accrued in the period in which the revenue is recognised, with the value of the rebate offset
against revenue. They are calculated with regard to specific threshold levels of revenue recognised for certain
clients in a contractual period. To the extent the volume rebates are material, amounts are disclosed along with
any significant judgements made in their estimation.
Sales invoices are issued following fulfilment of FDM\u2019s performance obligation, confirmed by receipt of approved
timesheets. Invoices are due for payment in line with agreed credit terms.
b) Foreign currency translation
The individual financial statements of each Group entity are presented in the currency of the primary economic
environment in which the company operates (its functional currency). Foreign exchange gains and losses resulting
from the settlement of such transactions, and from the translation of monetary assets and liabilities denominated in
foreign currencies at year end exchange rates, are generally recognised in profit or loss.
For the purpose of the Consolidated Financial Statements, the results and financial position of each entity are
expressed in Pounds Sterling (\u00a3), which is the functional currency of the Parent Company and the presentation
currency for the Consolidated Financial Statements.
In preparing the financial statements of the individual entities, transactions in currencies other than the entity\u2019s
functional currency (foreign currencies) are recorded at the rate prevailing at the time of the transaction. At the end
of each reporting period, monetary items and goodwill denominated in foreign currencies are retranslated at the
rates prevailing at the end of the reporting period.
Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the
exchange rates as at the dates of the initial transactions. Non-monetary items measured at fair value in a foreign
currency are translated using exchange rates at the date when the fair value was determined.
For the purpose of presenting Consolidated Financial Statements, the assets and liabilities of the Group\u2019s foreign
operations are expressed in the Group\u2019s presentation currency using exchange rates prevailing at the end of
the reporting period. Income and expense related items are translated at the average exchange rates for the
period. Exchange differences arising are classified as other comprehensive income and transferred to the Group\u2019s
translation reserve.
c) Exceptional items
The separate reporting of exceptional items helps to provide a better understanding of the Group\u2019s underlying business
performance. The Group exercises judgement in assessing whether items should be classified as exceptional items.
Exceptional items are disclosed and described separately in the financial statements where it is necessary to do so to
provide a better understanding of the financial performance of the Group. They are items of expense or income that
are material and one-off in nature and are shown separately due to the significance of their nature or amount.
d) Taxes
Current income tax
Current income tax assets and liabilities for the current period are measured at the amount expected to be
recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are
those that are enacted or substantively enacted at the reporting date in the countries where the Group operates
and generates income.
Current income tax relating to items recognised directly in equity is recognised in equity and not in the income
statement. Management periodically evaluates positions taken in the tax returns with respect to situations in which
applicable tax regulations are subject to interpretation and establishes provisions where appropriate.
Deferred tax
Deferred tax is provided in full, using the liability method, on temporary differences between the carrying amounts
of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. The following
temporary differences are not provided for: goodwill not deductible for tax purposes; and the initial recognition of
assets or liabilities that affect neither accounting nor taxable profit. The amount of deferred tax provided is based
on the expected manner of realisation or settlement of the carrying amount of assets and liabilities, using tax rates
enacted or substantively enacted at the reporting date.
A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available
against which the asset can be utilised. Deferred tax assets are reduced to the extent that it is no longer probable
that the related tax benefit will be realised.
e) Property, plant and equipment
Property, plant and equipment are stated at cost net of accumulated depreciation. Cost includes the original purchase
price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.
Depreciation is charged to the income statement on a straight-line basis over the estimated useful lives of each part
of an item of property, plant and equipment. The estimated useful lives are as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
Plant and equipment
4 years
Fixtures and fittings
4 years
Leasehold improvements
Length of lease
\n
The assets\u2019 residual values, useful lives and methods of depreciation are reviewed each financial year end and adjusted
if appropriate.
f) Intangible assets
Intangible assets acquired separately are measured on initial recognition at cost. The costs of intangible assets
acquired in a business combination are their fair values as at the date of acquisition.
Software and software licences
Software and software licence costs are recognised as an expense as incurred. Development costs that are directly
attributable to the design and testing of identifiable and unique software controlled by the Group are recognised as
intangible assets and amortised over the useful economic life of the software. Directly attributable costs that are
capitalised include invoiced supplier costs and employee costs.
Goodwill
Following initial recognition, goodwill is measured at cost less any accumulated impairment losses, and is revalued
based on the prevailing foreign exchange rates at the end of the reporting period. For the purposes of impairment
testing, goodwill is allocated to the Group\u2019s cash-generating units.
Goodwill is reviewed at least annually or more regularly when there is an indication of impairment. Impairment of
goodwill is determined by assessing the recoverable amount of the cash-generating unit to which the goodwill relates.
Where the recoverable amount of the cash-generating unit is less than the carrying value of the cash-generating unit
to which the goodwill has been allocated, an impairment loss is recognised. Impairment losses relating to goodwill
cannot be reversed in future periods.
g) Trade receivables
Trade receivables are recognised initially at transaction price. They are subsequently measured at amortised cost
using an expected credit loss model in line with IFRS 9 which uses a lifetime expected loss allowance for all trade
receivables. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk
characteristics. Shared credit risk characteristics include current and forward-looking information on macroeconomic
factors affecting the sector in which the debtor operates.
When a trade receivable is uncollectible, it is written off against the allowance account for trade receivables.
Subsequent recoveries of amounts previously written off are credited against administrative expenses in the
income statement.
h) Cash and cash equivalents
Cash and cash equivalents comprise cash at banks and on hand and short-term deposits with a maturity of three
months or less.
i)
Trade and other payables
Trade and other payables represent liabilities for goods and services provided to the Group prior to the end of financial
year which are unpaid. The amounts are unsecured and are usually paid within 30 days of recognition. Trade and
other payables are presented as current liabilities unless payment is not due within twelve months after the reporting
period. They are recognised initially at their fair value and subsequently measured at amortised cost using the effective
interest method.
j)
Financial instruments
Non-derivative financial instruments
The Group\u2019s non-derivative financial instruments comprise trade receivables, trade payables, and cash and
cash equivalents.
The Group does not have any debt.
k) Pensions and other post-employment benefits
The Group operates a number of defined contribution pension schemes. The assets of each scheme are held
separately from those of the Group in an independently administered fund. The amount charged to the income
statement represents the contributions payable to the schemes in respect of the accounting period.
l)
Provisions
Provisions are recognised when the Group has a present legal or constructive obligation as a result of a past event,
it is probable that an outflow of resources will be required to settle the obligation, and the amount can be reliably
estimated. If the effect is material, provisions are determined by discounting the expected, risk adjusted, future
cash flows at a pre-tax risk-free rate. Provisions are measured at management\u2019s best estimate of the expenditure
required to settle the Group\u2019s liability. These estimates are reviewed each year and updated as necessary. In each
circumstance either adequate provisions are established or appropriate disclosures are made in accordance with
the provisions of IAS 37.
Provisions for legal claims
FDM is a people business and, in the ordinary course, we receive legal claims from time to time, most commonly
employment related. Our in-house legal team deals promptly with these claims where appropriate, but we engage
specialist external lawyers when it is required for us to access additional expertise or resource and we think it prudent
to do so. We are confident in our employment practices and it is our policy to defend these claims and our business
model robustly. We will also take a commercial approach and from time to time may choose to settle claims if we
consider it pragmatic and in the Group\u2019s best interests to do so, particularly having regard to the time and effort
management need to dedicate to a given claim. The Directors evaluate the possibility of an outflow of resources to
determine if it is either remote, possible or probable.
Provisions for dilapidations
To the extent that the Group is required to pay a fee to restore a property to its original conditions at the end of the
lease term, we recognise a provision for dilapidations at the net present value of the forecast expenditure.
m) Equity
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or
options are shown in equity as a deduction, net of tax, from the proceeds. The share premium reflects the extra paid
for new shares above their nominal value.
Other reserves represent the cost of equity on settled share-based payments until such share options are exercised
or lapse. Own shares reserve represents those Company shares held by the Trustee of the FDM Group Employee
Benefit Trust and are a deduction from shareholders\u2019 funds (see note 27).
The translation reserve comprises all foreign exchange differences arising from the translation of the financial
statements of foreign operations. The capital redemption reserve arose from the purchase by the Company in 2015
of 5,200,392 deferred shares, which had a nominal value of \u00a30.01 each.
n) Share-based payments
Employees of the Group receive remuneration in the form of share-based payments, whereby employees render
services as consideration for equity instruments (equity-settled transactions).
Equity-settled transactions
The cost of equity-settled transactions is recognised, together with a corresponding increase in other reserves in
equity, over the period in which the performance and/ or service conditions are fulfilled. The cumulative expense
recognised for equity-settled transactions at each reporting date until the vesting date reflects the extent to which
the vesting period has expired and the Group\u2019s best estimate of the number of equity instruments that will ultimately
vest. The income statement expense or credit for a period represents the movement in cumulative expense recognised
between the beginning and end of that period and is recognised in employee benefits expense. The equity-settled
transactions are fair valued at the grant date and the expense recognised over the duration of the vesting period.
No expense is recognised for awards that do not ultimately vest, except for equity-settled transactions for which
vesting is conditional upon a market or non-vesting condition. These are treated as vesting irrespective of whether
or not the market or non-vesting condition is satisfied, provided that all other performance and/ or service conditions
are satisfied.
When the terms of an equity-settled transaction award are modified, the minimum expense recognised is the expense
as if the terms had not been modified, if the original terms of the award are met. An additional expense is recognised
for any modification that increases the total fair value of the share-based payment transaction, or is otherwise
beneficial to the employee as measured at the date of modification.
When an equity-settled award is cancelled, it is treated as if it vested on the date of cancellation, and any expense not
yet recognised for the award is recognised immediately. This includes any award where non-vesting conditions within
the control of either the entity or the employee are not met. However, if a new award is substituted for the cancelled
award, and designated as a replacement award on the date that it is granted, the cancelled and new awards are
treated as if they were a modification of the original award, as described in the previous paragraph.
Included within the results for the year ending 31 December 2025 is a charge relating to a portion of the Directors\u2019
bonus earned during 2025, the balance will be settled via issue of shares equal to the amount which would have been
payable to them.
o) Segment reporting
Operating segments are reported in a manner consistent with the internal reporting to the Board of Directors.
The Executive Directors have been identified as the chief operating decision maker.
p) Dividends
Dividends are recognised as a liability in the period in which they are approved such that the Company is obligated
to pay the dividend.
q) Employee Benefit Trust
FDM Group (Holdings) plc has an established Employee Benefit Trust
(\u201cEBT\u201d) to which it is the sponsoring entity.
Notwithstanding the legal duties of the Trustee, the Company considers that it has \u201cde facto\u201d control. The EBT is
included in the Parent Company Financial Statements and the Consolidated Financial Statements.
No gain or loss is recognised in profit or loss or other comprehensive income on the purchase, sale or cancellation
of the Company\u2019s own equity held by the EBT. For further information, see note 27.
r) Leases
Under IFRS 16 \u2018Leases\u2019, a liability and an asset are recognised at the inception of the lease, the lease liability being the
present value of future lease payments. A right-of-use asset is recognised as the same amount adjusted for any initial
direct costs, lease incentives received, or lease payments made at or before the commencement date, as applicable.
The charge to the Income Statement comprises i) an interest expense on the lease liability (included within finance
expense) and ii) a depreciation expense on the right-of-use asset (included within operating costs). The right-of-use
asset is depreciated straight-line over the term of the lease.
The liabilities are measured at the present value of the remaining lease payments, discounted using the lessee
company\u2019s estimated incremental borrowing rate at the date of lease inception. Lease payments are presented as
cash flows from financing activities, split between principal and interest elements, on the Statement of Cash Flows.
For short-term leases and leases of low-value assets, the Group has chosen to recognise the associated lease
payments as an expense on a straight-line basis over the lease term.
s) Government grants
Government grants are recognised at fair value when there is reasonable assurance that conditions attached to the
grant will be complied with and the grant will be received. Income is offset against the expenses the grant is intended
to support. The grant is recognised as income over the period necessary to match them with the related costs, for
which they are intended to compensate, on a systematic basis.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00290": { "value": "3.1 Basis of preparation
The financial statements of the Group have been prepared in accordance with UK-adopted International Accounting
Standards and with the requirements of the Companies Act 2006 as applicable to companies reporting under
those standards.
The Consolidated Financial Statements have been prepared on a historical cost basis. The Consolidated Financial
Statements are presented in Pounds Sterling and all values are rounded to the nearest thousand (\u00a3000), except where
otherwise indicated.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00227": { "value": "The financial statements of the Group have been prepared in accordance with UK-adopted International Accounting
Standards and with the requirements of the Companies Act 2006 as applicable to companies reporting under
those standards.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00291": { "value": "3.2 Basis of consolidation
The Consolidated Financial Statements comprise the financial statements of the Group and its subsidiaries for the year
ending 31 December 2025.
Subsidiaries
Subsidiaries are consolidated from the date of their acquisition, being the date on which the Group obtains control,
and continue to be consolidated until the date when such control ceases. The financial statements of the subsidiaries
are prepared for the same reporting period as the Parent Company, using consistent accounting policies. All intra-
group balances, transactions, unrealised gains and losses resulting from intra-group transactions and dividends are
eliminated in full.
Details of the subsidiaries owned by the Group are presented in note 4 to the Parent Company Financial Statements.
There are no minority interests in the subsidiaries of the Company.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00292": { "value": "Subsidiaries
Subsidiaries are consolidated from the date of their acquisition, being the date on which the Group obtains control,
and continue to be consolidated until the date when such control ceases. The financial statements of the subsidiaries
are prepared for the same reporting period as the Parent Company, using consistent accounting policies. All intra-
group balances, transactions, unrealised gains and losses resulting from intra-group transactions and dividends are
eliminated in full.
Details of the subsidiaries owned by the Group are presented in note 4 to the Parent Company Financial Statements.
There are no minority interests in the subsidiaries of the Company.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00297": { "value": "a) Revenue recognition
Revenue is recognised under IFRS 15 and is measured at the fair value of the consideration received or receivable and
excluding sales taxes.
Rendering of services
Revenue from the provision of Consultants to third-party clients is recognised as follows:
\u2022
The revenue is recognised in the period in which the Consultants perform the work at the contracted rates for
each Consultant. Revenue is based on timesheets from our Consultants which are authorised by the Group\u2019s clients
detailing the hours and service provided;
\u2022
If advance payments are made by clients, these are deferred and the income recognised in the period in which the
Consultants perform the work.
\u2022
Revenue in respect of outstanding timesheets is accrued based upon estimates at the contract value; and
\u2022
Volume rebates are accrued in the period in which the revenue is recognised, with the value of the rebate offset
against revenue. They are calculated with regard to specific threshold levels of revenue recognised for certain
clients in a contractual period. To the extent the volume rebates are material, amounts are disclosed along with
any significant judgements made in their estimation.
Sales invoices are issued following fulfilment of FDM\u2019s performance obligation, confirmed by receipt of approved
timesheets. Invoices are due for payment in line with agreed credit terms.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00298": { "value": "Volume rebates are accrued in the period in which the revenue is recognised, with the value of the rebate offset
against revenue. They are calculated with regard to specific threshold levels of revenue recognised for certain
clients in a contractual period. To the extent the volume rebates are material, amounts are disclosed along with
any significant judgements made in their estimation.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00299": { "value": "b) Foreign currency translation
The individual financial statements of each Group entity are presented in the currency of the primary economic
environment in which the company operates (its functional currency). Foreign exchange gains and losses resulting
from the settlement of such transactions, and from the translation of monetary assets and liabilities denominated in
foreign currencies at year end exchange rates, are generally recognised in profit or loss.
For the purpose of the Consolidated Financial Statements, the results and financial position of each entity are
expressed in Pounds Sterling (\u00a3), which is the functional currency of the Parent Company and the presentation
currency for the Consolidated Financial Statements.
In preparing the financial statements of the individual entities, transactions in currencies other than the entity\u2019s
functional currency (foreign currencies) are recorded at the rate prevailing at the time of the transaction. At the end
of each reporting period, monetary items and goodwill denominated in foreign currencies are retranslated at the
rates prevailing at the end of the reporting period.
Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the
exchange rates as at the dates of the initial transactions. Non-monetary items measured at fair value in a foreign
currency are translated using exchange rates at the date when the fair value was determined.
For the purpose of presenting Consolidated Financial Statements, the assets and liabilities of the Group\u2019s foreign
operations are expressed in the Group\u2019s presentation currency using exchange rates prevailing at the end of
the reporting period. Income and expense related items are translated at the average exchange rates for the
period. Exchange differences arising are classified as other comprehensive income and transferred to the Group\u2019s
translation reserve.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00301": { "value": "The individual financial statements of each Group entity are presented in the currency of the primary economic
environment in which the company operates (its functional currency). Foreign exchange gains and losses resulting
from the settlement of such transactions, and from the translation of monetary assets and liabilities denominated in
foreign currencies at year end exchange rates, are generally recognised in profit or loss.
For the purpose of the Consolidated Financial Statements, the results and financial position of each entity are
expressed in Pounds Sterling (\u00a3), which is the functional currency of the Parent Company and the presentation
currency for the Consolidated Financial Statements.
In preparing the financial statements of the individual entities, transactions in currencies other than the entity\u2019s
functional currency (foreign currencies) are recorded at the rate prevailing at the time of the transaction. At the end
of each reporting period, monetary items and goodwill denominated in foreign currencies are retranslated at the
rates prevailing at the end of the reporting period.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00300": { "value": "c) Exceptional items
The separate reporting of exceptional items helps to provide a better understanding of the Group\u2019s underlying business
performance. The Group exercises judgement in assessing whether items should be classified as exceptional items.
Exceptional items are disclosed and described separately in the financial statements where it is necessary to do so to
provide a better understanding of the financial performance of the Group. They are items of expense or income that
are material and one-off in nature and are shown separately due to the significance of their nature or amount.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00303": { "value": "Deferred tax
Deferred tax is provided in full, using the liability method, on temporary differences between the carrying amounts
of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. The following
temporary differences are not provided for: goodwill not deductible for tax purposes; and the initial recognition of
assets or liabilities that affect neither accounting nor taxable profit. The amount of deferred tax provided is based
on the expected manner of realisation or settlement of the carrying amount of assets and liabilities, using tax rates
enacted or substantively enacted at the reporting date.
A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available
against which the asset can be utilised. Deferred tax assets are reduced to the extent that it is no longer probable
that the related tax benefit will be realised.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00304": { "value": "e) Property, plant and equipment
Property, plant and equipment are stated at cost net of accumulated depreciation. Cost includes the original purchase
price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.
Depreciation is charged to the income statement on a straight-line basis over the estimated useful lives of each part
of an item of property, plant and equipment. The estimated useful lives are as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
Plant and equipment
4 years
Fixtures and fittings
4 years
Leasehold improvements
Length of lease
\n
The assets\u2019 residual values, useful lives and methods of depreciation are reviewed each financial year end and adjusted
if appropriate.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00305": { "value": "Depreciation is charged to the income statement on a straight-line basis over the estimated useful lives of each part
of an item of property, plant and equipment. The estimated useful lives are as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
Plant and equipment
4 years
Fixtures and fittings
4 years
Leasehold improvements
Length of lease
\n
The assets\u2019 residual values, useful lives and methods of depreciation are reviewed each financial year end and adjusted
if appropriate.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00307": { "value": "f) Intangible assets
Intangible assets acquired separately are measured on initial recognition at cost. The costs of intangible assets
acquired in a business combination are their fair values as at the date of acquisition.
Software and software licences
Software and software licence costs are recognised as an expense as incurred. Development costs that are directly
attributable to the design and testing of identifiable and unique software controlled by the Group are recognised as
intangible assets and amortised over the useful economic life of the software. Directly attributable costs that are
capitalised include invoiced supplier costs and employee costs.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00306": { "value": "f) Intangible assets
Intangible assets acquired separately are measured on initial recognition at cost. The costs of intangible assets
acquired in a business combination are their fair values as at the date of acquisition.
Software and software licences
Software and software licence costs are recognised as an expense as incurred. Development costs that are directly
attributable to the design and testing of identifiable and unique software controlled by the Group are recognised as
intangible assets and amortised over the useful economic life of the software. Directly attributable costs that are
capitalised include invoiced supplier costs and employee costs.
Goodwill
Following initial recognition, goodwill is measured at cost less any accumulated impairment losses, and is revalued
based on the prevailing foreign exchange rates at the end of the reporting period. For the purposes of impairment
testing, goodwill is allocated to the Group\u2019s cash-generating units.
Goodwill is reviewed at least annually or more regularly when there is an indication of impairment. Impairment of
goodwill is determined by assessing the recoverable amount of the cash-generating unit to which the goodwill relates.
Where the recoverable amount of the cash-generating unit is less than the carrying value of the cash-generating unit
to which the goodwill has been allocated, an impairment loss is recognised. Impairment losses relating to goodwill
cannot be reversed in future periods.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00309": { "value": "Goodwill
Following initial recognition, goodwill is measured at cost less any accumulated impairment losses, and is revalued
based on the prevailing foreign exchange rates at the end of the reporting period. For the purposes of impairment
testing, goodwill is allocated to the Group\u2019s cash-generating units.
Goodwill is reviewed at least annually or more regularly when there is an indication of impairment. Impairment of
goodwill is determined by assessing the recoverable amount of the cash-generating unit to which the goodwill relates.
Where the recoverable amount of the cash-generating unit is less than the carrying value of the cash-generating unit
to which the goodwill has been allocated, an impairment loss is recognised. Impairment losses relating to goodwill
cannot be reversed in future periods.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00310": { "value": "Goodwill
Following initial recognition, goodwill is measured at cost less any accumulated impairment losses, and is revalued
based on the prevailing foreign exchange rates at the end of the reporting period. For the purposes of impairment
testing, goodwill is allocated to the Group\u2019s cash-generating units.
Goodwill is reviewed at least annually or more regularly when there is an indication of impairment. Impairment of
goodwill is determined by assessing the recoverable amount of the cash-generating unit to which the goodwill relates.
Where the recoverable amount of the cash-generating unit is less than the carrying value of the cash-generating unit
to which the goodwill has been allocated, an impairment loss is recognised. Impairment losses relating to goodwill
cannot be reversed in future periods.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00308": { "value": "Goodwill
Following initial recognition, goodwill is measured at cost less any accumulated impairment losses, and is revalued
based on the prevailing foreign exchange rates at the end of the reporting period. For the purposes of impairment
testing, goodwill is allocated to the Group\u2019s cash-generating units.
Goodwill is reviewed at least annually or more regularly when there is an indication of impairment. Impairment of
goodwill is determined by assessing the recoverable amount of the cash-generating unit to which the goodwill relates.
Where the recoverable amount of the cash-generating unit is less than the carrying value of the cash-generating unit
to which the goodwill has been allocated, an impairment loss is recognised. Impairment losses relating to goodwill
cannot be reversed in future periods.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00313": { "value": "g) Trade receivables
Trade receivables are recognised initially at transaction price. They are subsequently measured at amortised cost
using an expected credit loss model in line with IFRS 9 which uses a lifetime expected loss allowance for all trade
receivables. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk
characteristics. Shared credit risk characteristics include current and forward-looking information on macroeconomic
factors affecting the sector in which the debtor operates.
When a trade receivable is uncollectible, it is written off against the allowance account for trade receivables.
Subsequent recoveries of amounts previously written off are credited against administrative expenses in the
income statement.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00312": { "value": "g) Trade receivables
Trade receivables are recognised initially at transaction price. They are subsequently measured at amortised cost
using an expected credit loss model in line with IFRS 9 which uses a lifetime expected loss allowance for all trade
receivables. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk
characteristics. Shared credit risk characteristics include current and forward-looking information on macroeconomic
factors affecting the sector in which the debtor operates.
When a trade receivable is uncollectible, it is written off against the allowance account for trade receivables.
Subsequent recoveries of amounts previously written off are credited against administrative expenses in the
income statement.
h) Cash and cash equivalents
Cash and cash equivalents comprise cash at banks and on hand and short-term deposits with a maturity of three
months or less.j)
Financial instruments
Non-derivative financial instruments
The Group\u2019s non-derivative financial instruments comprise trade receivables, trade payables, and cash and
cash equivalents.
The Group does not have any debt.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00311": { "value": "g) Trade receivables
Trade receivables are recognised initially at transaction price. They are subsequently measured at amortised cost
using an expected credit loss model in line with IFRS 9 which uses a lifetime expected loss allowance for all trade
receivables. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk
characteristics. Shared credit risk characteristics include current and forward-looking information on macroeconomic
factors affecting the sector in which the debtor operates.
When a trade receivable is uncollectible, it is written off against the allowance account for trade receivables.
Subsequent recoveries of amounts previously written off are credited against administrative expenses in the
income statement.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00314": { "value": "i)
Trade and other payables
Trade and other payables represent liabilities for goods and services provided to the Group prior to the end of financial
year which are unpaid. The amounts are unsecured and are usually paid within 30 days of recognition. Trade and
other payables are presented as current liabilities unless payment is not due within twelve months after the reporting
period. They are recognised initially at their fair value and subsequently measured at amortised cost using the effective
interest method.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00315": { "value": "k) Pensions and other post-employment benefits
The Group operates a number of defined contribution pension schemes. The assets of each scheme are held
separately from those of the Group in an independently administered fund. The amount charged to the income
statement represents the contributions payable to the schemes in respect of the accounting period.n) Share-based payments
Employees of the Group receive remuneration in the form of share-based payments, whereby employees render
services as consideration for equity instruments (equity-settled transactions).
Equity-settled transactions
The cost of equity-settled transactions is recognised, together with a corresponding increase in other reserves in
equity, over the period in which the performance and/ or service conditions are fulfilled. The cumulative expense
recognised for equity-settled transactions at each reporting date until the vesting date reflects the extent to which
the vesting period has expired and the Group\u2019s best estimate of the number of equity instruments that will ultimately
vest. The income statement expense or credit for a period represents the movement in cumulative expense recognised
between the beginning and end of that period and is recognised in employee benefits expense. The equity-settled
transactions are fair valued at the grant date and the expense recognised over the duration of the vesting period.
No expense is recognised for awards that do not ultimately vest, except for equity-settled transactions for which
vesting is conditional upon a market or non-vesting condition. These are treated as vesting irrespective of whether
or not the market or non-vesting condition is satisfied, provided that all other performance and/ or service conditions
are satisfied.
When the terms of an equity-settled transaction award are modified, the minimum expense recognised is the expense
as if the terms had not been modified, if the original terms of the award are met. An additional expense is recognised
for any modification that increases the total fair value of the share-based payment transaction, or is otherwise
beneficial to the employee as measured at the date of modification.
When an equity-settled award is cancelled, it is treated as if it vested on the date of cancellation, and any expense not
yet recognised for the award is recognised immediately. This includes any award where non-vesting conditions within
the control of either the entity or the employee are not met. However, if a new award is substituted for the cancelled
award, and designated as a replacement award on the date that it is granted, the cancelled and new awards are
treated as if they were a modification of the original award, as described in the previous paragraph.
Included within the results for the year ending 31 December 2025 is a charge relating to a portion of the Directors\u2019
bonus earned during 2025, the balance will be settled via issue of shares equal to the amount which would have been
payable to them.q) Employee Benefit Trust
FDM Group (Holdings) plc has an established Employee Benefit Trust
(\u201cEBT\u201d) to which it is the sponsoring entity.
Notwithstanding the legal duties of the Trustee, the Company considers that it has \u201cde facto\u201d control. The EBT is
included in the Parent Company Financial Statements and the Consolidated Financial Statements.
No gain or loss is recognised in profit or loss or other comprehensive income on the purchase, sale or cancellation
of the Company\u2019s own equity held by the EBT. For further information, see note 27.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00316": { "value": "l)
Provisions
Provisions are recognised when the Group has a present legal or constructive obligation as a result of a past event,
it is probable that an outflow of resources will be required to settle the obligation, and the amount can be reliably
estimated. If the effect is material, provisions are determined by discounting the expected, risk adjusted, future
cash flows at a pre-tax risk-free rate. Provisions are measured at management\u2019s best estimate of the expenditure
required to settle the Group\u2019s liability. These estimates are reviewed each year and updated as necessary. In each
circumstance either adequate provisions are established or appropriate disclosures are made in accordance with
the provisions of IAS 37.
Provisions for legal claims
FDM is a people business and, in the ordinary course, we receive legal claims from time to time, most commonly
employment related. Our in-house legal team deals promptly with these claims where appropriate, but we engage
specialist external lawyers when it is required for us to access additional expertise or resource and we think it prudent
to do so. We are confident in our employment practices and it is our policy to defend these claims and our business
model robustly. We will also take a commercial approach and from time to time may choose to settle claims if we
consider it pragmatic and in the Group\u2019s best interests to do so, particularly having regard to the time and effort
management need to dedicate to a given claim. The Directors evaluate the possibility of an outflow of resources to
determine if it is either remote, possible or probable.
Provisions for dilapidations
To the extent that the Group is required to pay a fee to restore a property to its original conditions at the end of the
lease term, we recognise a provision for dilapidations at the net present value of the forecast expenditure.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00317": { "value": "Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or
options are shown in equity as a deduction, net of tax, from the proceeds. The share premium reflects the extra paid
for new shares above their nominal value.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00318": { "value": "n) Share-based payments
Employees of the Group receive remuneration in the form of share-based payments, whereby employees render
services as consideration for equity instruments (equity-settled transactions).
Equity-settled transactions
The cost of equity-settled transactions is recognised, together with a corresponding increase in other reserves in
equity, over the period in which the performance and/ or service conditions are fulfilled. The cumulative expense
recognised for equity-settled transactions at each reporting date until the vesting date reflects the extent to which
the vesting period has expired and the Group\u2019s best estimate of the number of equity instruments that will ultimately
vest. The income statement expense or credit for a period represents the movement in cumulative expense recognised
between the beginning and end of that period and is recognised in employee benefits expense. The equity-settled
transactions are fair valued at the grant date and the expense recognised over the duration of the vesting period.
No expense is recognised for awards that do not ultimately vest, except for equity-settled transactions for which
vesting is conditional upon a market or non-vesting condition. These are treated as vesting irrespective of whether
or not the market or non-vesting condition is satisfied, provided that all other performance and/ or service conditions
are satisfied.
When the terms of an equity-settled transaction award are modified, the minimum expense recognised is the expense
as if the terms had not been modified, if the original terms of the award are met. An additional expense is recognised
for any modification that increases the total fair value of the share-based payment transaction, or is otherwise
beneficial to the employee as measured at the date of modification.
When an equity-settled award is cancelled, it is treated as if it vested on the date of cancellation, and any expense not
yet recognised for the award is recognised immediately. This includes any award where non-vesting conditions within
the control of either the entity or the employee are not met. However, if a new award is substituted for the cancelled
award, and designated as a replacement award on the date that it is granted, the cancelled and new awards are
treated as if they were a modification of the original award, as described in the previous paragraph.
Included within the results for the year ending 31 December 2025 is a charge relating to a portion of the Directors\u2019
bonus earned during 2025, the balance will be settled via issue of shares equal to the amount which would have been
payable to them.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00319": { "value": "o) Segment reporting
Operating segments are reported in a manner consistent with the internal reporting to the Board of Directors.
The Executive Directors have been identified as the chief operating decision maker.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00320": { "value": "p) Dividends
Dividends are recognised as a liability in the period in which they are approved such that the Company is obligated
to pay the dividend.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00321": { "value": "r) Leases
Under IFRS 16 \u2018Leases\u2019, a liability and an asset are recognised at the inception of the lease, the lease liability being the
present value of future lease payments. A right-of-use asset is recognised as the same amount adjusted for any initial
direct costs, lease incentives received, or lease payments made at or before the commencement date, as applicable.
The charge to the Income Statement comprises i) an interest expense on the lease liability (included within finance
expense) and ii) a depreciation expense on the right-of-use asset (included within operating costs). The right-of-use
asset is depreciated straight-line over the term of the lease.
The liabilities are measured at the present value of the remaining lease payments, discounted using the lessee
company\u2019s estimated incremental borrowing rate at the date of lease inception. Lease payments are presented as
cash flows from financing activities, split between principal and interest elements, on the Statement of Cash Flows.
For short-term leases and leases of low-value assets, the Group has chosen to recognise the associated lease
payments as an expense on a straight-line basis over the lease term.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00364": { "value": "The charge to the Income Statement comprises i) an interest expense on the lease liability (included within finance
expense) and ii) a depreciation expense on the right-of-use asset (included within operating costs). The right-of-use
asset is depreciated straight-line over the term of the lease.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00363": { "value": "The charge to the Income Statement comprises i) an interest expense on the lease liability (included within finance
expense) and ii) a depreciation expense on the right-of-use asset (included within operating costs). The right-of-use
asset is depreciated straight-line over the term of the lease.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00362": { "value": "The charge to the Income Statement comprises i) an interest expense on the lease liability (included within finance
expense) and ii) a depreciation expense on the right-of-use asset (included within operating costs). The right-of-use
asset is depreciated straight-line over the term of the lease.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00367": { "value": "s) Government grants
Government grants are recognised at fair value when there is reasonable assurance that conditions attached to the
grant will be complied with and the grant will be received. Income is offset against the expenses the grant is intended
to support. The grant is recognised as income over the period necessary to match them with the related costs, for
which they are intended to compensate, on a systematic basis.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00228": { "value": "4 Other accounting estimates
The preparation of the Group\u2019s financial statements requires management to make estimates and assumptions that
affect the reported amounts of revenues, expenses, assets and liabilities, and the disclosure of contingent liabilities,
at the end of the reporting year. However, uncertainty about these assumptions and estimates could result in
outcomes that require a material adjustment to the carrying amount of the asset and liability affected in future periods.
The following estimates are not considered to be significant estimates as it is considered there is not a significant
risk of the estimates resulting in a material adjustment to the carrying amounts of assets and liabilities in the next
financial year.
Goodwill impairment
Goodwill is subject to an annual impairment test, or more frequently if there are indications that goodwill might be
impaired (see note 17). The impairment review is performed on a value in use basis, which requires estimation of
future operating cash flows, the time period over which they will occur, a discount rate and a growth rate. The future
cash flows are sensitive to assumptions made about the financial performance of the cash generating units. Given the
inherent degree of the uncertainty involved, actual outcomes could vary from these estimates.
Share-based payment charge
A share-based payment charge is recognised in respect of share awards based on the Directors\u2019 best estimate of the
number of shares that will vest based on the performance conditions of the awards, which comprise adjusted EPS
growth and the number of employees that will leave before vesting. In estimating the number of shares likely to vest,
the Directors have based their assessment of the adjusted EPS growth in the forecasts contained within the Group\u2019s
three-year plan, adjusted for the impact of potential scenarios that could potentially impact EPS growth. The charge is
calculated based on the fair value on the grant date using the Black-Scholes model and is expensed over the vesting
period. The key assumptions in respect of the share-based payment charges are set out in note 26.
No individual judgements have been made that have a significant impact on the financial statements (2024: none).", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00230": { "value": "5 New standards and interpretations
The International Accounting Standards Board (\u201cIASB\u201d) and IFRS IC have issued the following new standards
and amendments which were effective during the year and were adopted by the Group in preparing the
financial statements.
The adoption of these amendments has not had a material impact on the Group\u2019s financial statements in the year:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Effective for
Endorsed by the
\u00a0
accounting periods
UK Endorsement
Effective in 2025
beginning on or after
Board (UKEB)
Amendments to IAS 21 \u2013 Lack of Exchangeability
1 January 2025
Yes
\n
The following standards and interpretations had been issued but were not mandatory for annual reporting periods
ending on 31 December 2025, and were not adopted in the Group\u2019s financial statements for the year:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Effective for
Endorsed by the
\u00a0
accounting periods
UK Endorsement
Effective after 31 December 2025
beginning on or after
Board (UKEB)
Amendments to the Classification and Measurement of Financial
1 January 2026
Yes
Instruments \u2013 Amendments to IFRS 9 and IFRS 7
\u00a0 \u00a0
IFRS 18, \u2018Presentation and Disclosure in Financial Statements\u2019
1 January 2027
Yes
\n
Amendments to the Classification and Measurement of Financial Instruments are not expected to have a material
impact on the Group when adopted. Management is currently assessing the implications of applying IFRS 18 on
the Group\u2019s Consolidated Financial Statements. The adoption of IFRS 18 is expected not to impact the recognition
or measurement of items in the financial statements, however, it will impact the presentation and disclosure of the
primary financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00229": { "value": "5 New standards and interpretations
The International Accounting Standards Board (\u201cIASB\u201d) and IFRS IC have issued the following new standards
and amendments which were effective during the year and were adopted by the Group in preparing the
financial statements.
The adoption of these amendments has not had a material impact on the Group\u2019s financial statements in the year:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Effective for
Endorsed by the
\u00a0
accounting periods
UK Endorsement
Effective in 2025
beginning on or after
Board (UKEB)
Amendments to IAS 21 \u2013 Lack of Exchangeability
1 January 2025
Yes
\n
The following standards and interpretations had been issued but were not mandatory for annual reporting periods
ending on 31 December 2025, and were not adopted in the Group\u2019s financial statements for the year:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Effective for
Endorsed by the
\u00a0
accounting periods
UK Endorsement
Effective after 31 December 2025
beginning on or after
Board (UKEB)
Amendments to the Classification and Measurement of Financial
1 January 2026
Yes
Instruments \u2013 Amendments to IFRS 9 and IFRS 7
\u00a0 \u00a0
IFRS 18, \u2018Presentation and Disclosure in Financial Statements\u2019
1 January 2027
Yes
\n
Amendments to the Classification and Measurement of Financial Instruments are not expected to have a material
impact on the Group when adopted. Management is currently assessing the implications of applying IFRS 18 on
the Group\u2019s Consolidated Financial Statements. The adoption of IFRS 18 is expected not to impact the recognition
or measurement of items in the financial statements, however, it will impact the presentation and disclosure of the
primary financial statements.", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00232": { "value": "6 Segmental reporting
Management has determined the operating segments based on the operating reports reviewed by the Board
of Directors that are used to assess both performance and strategic decisions. Management has identified that
the Executive Directors are the chief operating decision-maker in accordance with the requirements of IFRS 8
\u2018Operating segments\u2019.
As of 31 December 2025, the Board of Directors consider that the Group is organised on a worldwide basis into four core
geographical operating segments:
1. UK;
2. North America;
3. Europe, Middle East and Africa, excluding UK (\u201cEMEA\u201d); and
4. Asia Pacific (\u201cAPAC\u201d).
Each geographical segment is engaged in providing services within a particular economic environment and is subject
to risks and returns that are different from those of segments operating in other economic environments.
All segment revenue, profit before taxation, assets and liabilities are attributable to the principal activity of the Group,
being a global professional services provider with a focus on IT.
For the year ended 31 December 2025
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
North
\u00a0 \u00a0 \u00a0
\u00a0
UK
America
EMEA
APAC
Total
\u00a0
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Revenue
88,441
45,821
14,973
28,492
177,727
Depreciation and amortisation
(1,984)
(1,289)
(403)
(1,437)
(5,113)
Exceptional administrative expenses
(1,508)
(224)
(820)
(52)
(2,604)
Impairment loss
\u2013
\u2013
(3,272)
\u2013
(3,272)
Segment operating profit/ (loss)
9,578
1,950
(4,040)
12
7,500
Finance income\u00b9
1,638
128
1
\u2013
1,767
Finance costs\u00b9
(1,063)
(147)
(50)
(364)
(1,624)
Profit/ (loss) before income tax
10,153
1,931
(4,089)
(352)
7,643
As at 31 December 2025
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Total assets
53,846
17,902
5,601
12,357
89,706
Total liabilities
(9,256)
(5,962)
(6,366)
(15,976)
(37,560)
\n
1
Finance income and finance costs include intercompany interest which is eliminated upon consolidation.
Included in total assets above are non-current assets (excluding deferred tax) as follows::
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
North
\u00a0 \u00a0 \u00a0
\u00a0
UK
America
EMEA
APAC
Total
\u00a0
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
31 December 2025
27,795
4,010
\u2013
3,048
34,853
\n
The following foreign entities, which are 100% owned subsidiaries, are material by their size at 31 December 2025:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
FDM
FDM Group
Entity name
Group Inc.
Canada Inc.
Country of registration
USA
Canada
\u00a0
\u00a3000
\u00a3000
Revenue
27,831
17,990
Non-current assets (excluding deferred tax)
1,714
638
\n
For the year ended 31 December 2024
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
North
\u00a0 \u00a0 \u00a0
\u00a0
UK
America
EMEA
APAC
Total
\u00a0
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Revenue
103,985
92,188
21,923
39,608
257,704
Depreciation and amortisation
(2,135)
(1,356)
(368)
(1,546)
(5,405)
Exceptional administrative expenses
(3,636)
(780)
(86)
(392)
(4,894)
Segment operating profit
14,512
10,666
1,186
1,075
27,439
Finance income\u00b9
1,842
280
15
6
2,143
Finance costs\u00b9
(897)
(149)
(51)
(423)
(1,520)
Profit before income tax
15,457
10,797
1,150
658
28,062
As at 31 December 2024
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Total assets (restated)
2
63,589
20,714
12,442
14,705
111,450
Total liabilities
(12,325)
(7,461)
(7,177)
(17,147)
(44,110)
\n
1
Finance income and finance costs include intercompany interest which is eliminated upon consolidation
2
Total assets have been restated for UK, North America and EMEA to reflect the disclosure of the allocation of goodwill to the segment in which it was
originally generated. Previously goodwill had been disclosed as part of the UK segment. The restated total assets reflect \u00a34,621,000 decrease in the UK,
\u00a31,778,000 increase in North America and \u00a32,843,000 increase in EMEA. Goodwill is disclosed in note 16.
Included in total assets above are non-current assets (excluding deferred tax) as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
North
\u00a0 \u00a0 \u00a0
\u00a0
UK
America
EMEA
APAC
Total
\u00a0
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
31 December 2024 (restated)
29,487
3,674
3,422
4,469
41,052
\n
Non-current assets (excluding deferred tax) have been restated for UK, North America and EMEA to disclose
goodwill in the region to which was originally generated. Previously, all goodwill had been disclosed in the UK region.
The restated non-current assets (excluding deferred tax) reflect \u00a34,621,000 decrease in the UK, \u00a31,778,000 increase
in North America and \u00a32,843,000 increase in EMEA. Goodwill is disclosed in note 16.
The following foreign entities, which are 100% owned subsidiaries, are material by their size at 31 December 2024:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0 \u00a0
FDM Group
\u00a0
FDM
FDM Group
Australia
Entity name
Group Inc.
Canada Inc.
Pty Ltd
Country of registration
USA
Canada
Australia
\u00a0
\u00a3000
\u00a3000
\u00a3000
Revenue
48,317
43,871
15,976
Non-current assets (excluding deferred tax)
1,041
855
3,245
\n
Information about major clients
No client represented 10% or more of the Group\u2019s 2025 revenue. Client A represented 10% or more of the Group\u2019s 2024
revenues. Revenue from client A is attributed to North America.
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Revenue from client A
8,521
38,234
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00231": { "value": "6 Segmental reporting
Management has determined the operating segments based on the operating reports reviewed by the Board
of Directors that are used to assess both performance and strategic decisions. Management has identified that
the Executive Directors are the chief operating decision-maker in accordance with the requirements of IFRS 8
\u2018Operating segments\u2019.
As of 31 December 2025, the Board of Directors consider that the Group is organised on a worldwide basis into four core
geographical operating segments:
1. UK;
2. North America;
3. Europe, Middle East and Africa, excluding UK (\u201cEMEA\u201d); and
4. Asia Pacific (\u201cAPAC\u201d).
Each geographical segment is engaged in providing services within a particular economic environment and is subject
to risks and returns that are different from those of segments operating in other economic environments.
All segment revenue, profit before taxation, assets and liabilities are attributable to the principal activity of the Group,
being a global professional services provider with a focus on IT.
For the year ended 31 December 2025
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
North
\u00a0 \u00a0 \u00a0
\u00a0
UK
America
EMEA
APAC
Total
\u00a0
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Revenue
88,441
45,821
14,973
28,492
177,727
Depreciation and amortisation
(1,984)
(1,289)
(403)
(1,437)
(5,113)
Exceptional administrative expenses
(1,508)
(224)
(820)
(52)
(2,604)
Impairment loss
\u2013
\u2013
(3,272)
\u2013
(3,272)
Segment operating profit/ (loss)
9,578
1,950
(4,040)
12
7,500
Finance income\u00b9
1,638
128
1
\u2013
1,767
Finance costs\u00b9
(1,063)
(147)
(50)
(364)
(1,624)
Profit/ (loss) before income tax
10,153
1,931
(4,089)
(352)
7,643
As at 31 December 2025
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Total assets
53,846
17,902
5,601
12,357
89,706
Total liabilities
(9,256)
(5,962)
(6,366)
(15,976)
(37,560)
\n
1
Finance income and finance costs include intercompany interest which is eliminated upon consolidation.
Included in total assets above are non-current assets (excluding deferred tax) as follows::
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
North
\u00a0 \u00a0 \u00a0
\u00a0
UK
America
EMEA
APAC
Total
\u00a0
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
31 December 2025
27,795
4,010
\u2013
3,048
34,853
\n
The following foreign entities, which are 100% owned subsidiaries, are material by their size at 31 December 2025:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
FDM
FDM Group
Entity name
Group Inc.
Canada Inc.
Country of registration
USA
Canada
\u00a0
\u00a3000
\u00a3000
Revenue
27,831
17,990
Non-current assets (excluding deferred tax)
1,714
638
\n
For the year ended 31 December 2024
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
North
\u00a0 \u00a0 \u00a0
\u00a0
UK
America
EMEA
APAC
Total
\u00a0
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Revenue
103,985
92,188
21,923
39,608
257,704
Depreciation and amortisation
(2,135)
(1,356)
(368)
(1,546)
(5,405)
Exceptional administrative expenses
(3,636)
(780)
(86)
(392)
(4,894)
Segment operating profit
14,512
10,666
1,186
1,075
27,439
Finance income\u00b9
1,842
280
15
6
2,143
Finance costs\u00b9
(897)
(149)
(51)
(423)
(1,520)
Profit before income tax
15,457
10,797
1,150
658
28,062
As at 31 December 2024
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Total assets (restated)
2
63,589
20,714
12,442
14,705
111,450
Total liabilities
(12,325)
(7,461)
(7,177)
(17,147)
(44,110)
\n
1
Finance income and finance costs include intercompany interest which is eliminated upon consolidation
2
Total assets have been restated for UK, North America and EMEA to reflect the disclosure of the allocation of goodwill to the segment in which it was
originally generated. Previously goodwill had been disclosed as part of the UK segment. The restated total assets reflect \u00a34,621,000 decrease in the UK,
\u00a31,778,000 increase in North America and \u00a32,843,000 increase in EMEA. Goodwill is disclosed in note 16.
Included in total assets above are non-current assets (excluding deferred tax) as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
North
\u00a0 \u00a0 \u00a0
\u00a0
UK
America
EMEA
APAC
Total
\u00a0
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
31 December 2024 (restated)
29,487
3,674
3,422
4,469
41,052
\n
Non-current assets (excluding deferred tax) have been restated for UK, North America and EMEA to disclose
goodwill in the region to which was originally generated. Previously, all goodwill had been disclosed in the UK region.
The restated non-current assets (excluding deferred tax) reflect \u00a34,621,000 decrease in the UK, \u00a31,778,000 increase
in North America and \u00a32,843,000 increase in EMEA. Goodwill is disclosed in note 16.
The following foreign entities, which are 100% owned subsidiaries, are material by their size at 31 December 2024:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0 \u00a0
FDM Group
\u00a0
FDM
FDM Group
Australia
Entity name
Group Inc.
Canada Inc.
Pty Ltd
Country of registration
USA
Canada
Australia
\u00a0
\u00a3000
\u00a3000
\u00a3000
Revenue
48,317
43,871
15,976
Non-current assets (excluding deferred tax)
1,041
855
3,245
\n
Information about major clients
No client represented 10% or more of the Group\u2019s 2025 revenue. Client A represented 10% or more of the Group\u2019s 2024
revenues. Revenue from client A is attributed to North America.
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Revenue from client A
8,521
38,234
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00236": { "value": "The following foreign entities, which are 100% owned subsidiaries, are material by their size at 31 December 2025: \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
FDM
FDM Group
Entity name
Group Inc.
Canada Inc.
Country of registration
USA
Canada
\u00a0
\u00a3000
\u00a3000
Revenue
27,831
17,990
Non-current assets (excluding deferred tax)
1,714
638
\nThe following foreign entities, which are 100% owned subsidiaries, are material by their size at 31 December 2024: \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0 \u00a0
FDM Group
\u00a0
FDM
FDM Group
Australia
Entity name
Group Inc.
Canada Inc.
Pty Ltd
Country of registration
USA
Canada
Australia
\u00a0
\u00a3000
\u00a3000
\u00a3000
Revenue
48,317
43,871
15,976
Non-current assets (excluding deferred tax)
1,041
855
3,245
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00233": { "value": "Information about major clients
No client represented 10% or more of the Group\u2019s 2025 revenue. Client A represented 10% or more of the Group\u2019s 2024
revenues. Revenue from client A is attributed to North America.
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Revenue from client A
8,521
38,234
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00237": { "value": "7 Exceptional administrative expenses
During the year, the Group incurred exceptional costs of \u00a32.6 million (2024: \u00a34.9 million) as we better aligned our
internal staff and undeployed Consultants with market demand.", "dimensions": { "concept": "fdm:DisclosureOfExceptionalExpensesTextBlock", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00238": { "value": "8 Operating profit
Operating profit for the year has been arrived at after charging/ (crediting):
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Net foreign exchange differences
(197)
369
Loss on disposal of property, plant and equipment
4
3
Loss/ (profit) on disposal of right-of-use assets
(3)
(170)
Goodwill impairment
2,992
\u2013
Asset impairment
280
\u2013
Depreciation of right-of-use assets
4,396
4,547
Depreciation of property, plant and equipment
717
858
Expense relating to short-term leases
\u2013
49
\n
Auditors\u2019 remuneration
During the year the Group (including its overseas subsidiaries) obtained the following services from the Group\u2019s auditors:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Fees payable to the Group\u2019s auditors for the audit of the Parent Company
\u00a0 \u00a0
and Consolidated Financial Statements
280
285
Fees payable to the Group\u2019s auditors for other services:
\u00a0 \u00a0
\u2013
Audit-related assurance services- Interim review
60
60
\u00a0
340
345
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00235": { "value": "8 Operating profit
Operating profit for the year has been arrived at after charging/ (crediting):
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Net foreign exchange differences
(197)
369
Loss on disposal of property, plant and equipment
4
3
Loss/ (profit) on disposal of right-of-use assets
(3)
(170)
Goodwill impairment
2,992
\u2013
Asset impairment
280
\u2013
Depreciation of right-of-use assets
4,396
4,547
Depreciation of property, plant and equipment
717
858
Expense relating to short-term leases
\u2013
49
\n
Auditors\u2019 remuneration
During the year the Group (including its overseas subsidiaries) obtained the following services from the Group\u2019s auditors:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Fees payable to the Group\u2019s auditors for the audit of the Parent Company
\u00a0 \u00a0
and Consolidated Financial Statements
280
285
Fees payable to the Group\u2019s auditors for other services:
\u00a0 \u00a0
\u2013
Audit-related assurance services- Interim review
60
60
\u00a0
340
345
\n
9 Staff numbers and costs
The monthly average number of persons employed by the Group (including Executive Directors) during the year,
analysed by category, was as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
Number
Number
Consultants
2,794
4,153
Administration
480
626
\u00a0
3,274
4,779
\n
The aggregate payroll costs of these persons were as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Wages and salaries
128,067
182,867
Social security costs
13,616
17,752
Other pension costs
3,961
6,099
Share-based payments
184
1,063
\u00a0
145,828
207,781
Retirement benefits
The Group operates a number of defined contribution pension plans. The pension charge for the year represents
contributions payable by the Group to the schemes. The pension contributions payable at 31 December 2025 were
\u00a3117,000 (2024: \u00a3445,000). There were no prepaid contributions at the end of the financial year (2024: \u00a3nil
). ", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00234": { "value": "8 Operating profit
Operating profit for the year has been arrived at after charging/ (crediting):
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Net foreign exchange differences
(197)
369
Loss on disposal of property, plant and equipment
4
3
Loss/ (profit) on disposal of right-of-use assets
(3)
(170)
Goodwill impairment
2,992
\u2013
Asset impairment
280
\u2013
Depreciation of right-of-use assets
4,396
4,547
Depreciation of property, plant and equipment
717
858
Expense relating to short-term leases
\u2013
49
\n
Auditors\u2019 remuneration
During the year the Group (including its overseas subsidiaries) obtained the following services from the Group\u2019s auditors:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Fees payable to the Group\u2019s auditors for the audit of the Parent Company
\u00a0 \u00a0
and Consolidated Financial Statements
280
285
Fees payable to the Group\u2019s auditors for other services:
\u00a0 \u00a0
\u2013
Audit-related assurance services- Interim review
60
60
\u00a0
340
345
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00239": { "value": "Auditors\u2019 remuneration
During the year the Group (including its overseas subsidiaries) obtained the following services from the Group\u2019s auditors:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Fees payable to the Group\u2019s auditors for the audit of the Parent Company
\u00a0 \u00a0
and Consolidated Financial Statements
280
285
Fees payable to the Group\u2019s auditors for other services:
\u00a0 \u00a0
\u2013
Audit-related assurance services- Interim review
60
60
\u00a0
340
345
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00240": { "value": "9 Staff numbers and costs
The monthly average number of persons employed by the Group (including Executive Directors) during the year,
analysed by category, was as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
Number
Number
Consultants
2,794
4,153
Administration
480
626
\u00a0
3,274
4,779
\n
The aggregate payroll costs of these persons were as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Wages and salaries
128,067
182,867
Social security costs
13,616
17,752
Other pension costs
3,961
6,099
Share-based payments
184
1,063
\u00a0
145,828
207,781
Retirement benefits
The Group operates a number of defined contribution pension plans. The pension charge for the year represents
contributions payable by the Group to the schemes. The pension contributions payable at 31 December 2025 were
\u00a3117,000 (2024: \u00a3445,000). There were no prepaid contributions at the end of the financial year (2024: \u00a3nil
). ", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00241": { "value": "The monthly average number of persons employed by the Group (including Executive Directors) during the year,
analysed by category, was as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
Number
Number
Consultants
2,794
4,153
Administration
480
626
\u00a0
3,274
4,779
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00242": { "value": "10 Directors\u2019 remuneration
Details of the Directors\u2019 (who also represent the key management personnel of the Group) remuneration in respect
of the year ended 31 December 2025 and 2024 is set out below:
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Short-term employee benefits
2,608
2,802
Post-employment benefits
55
55
Share-based payments
(106)
71
\u00a0
2,557
2,928
\n
Included within Short-term employee benefits in 2025 is \u00a375,000 relating to annual bonus which was deferred into
shares for two years (2024: \u00a3106,000). There are no \u2018Other long-term benefits\u2019 or \u2018Termination benefits\u2019 made in
the year (2024: \u00a3nil). For further information on this and Directors\u2019 remuneration, see the audited sections of the
Remuneration Report as defined on page 112. ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00245": { "value": "11 Finance income and expense
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Bank interest
1,568
1,927
Finance income
1,568
1,927
\n
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Interest on lease liabilities
(1,339)
(1,225)
Interest on unwinding of provision for dilapidations
(46)
(30)
Finance fees and charges
(40)
(49)
Finance expense
(1,425)
(1,304)
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00244": { "value": "11 Finance income and expense
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Bank interest
1,568
1,927
Finance income
1,568
1,927
\n
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Interest on lease liabilities
(1,339)
(1,225)
Interest on unwinding of provision for dilapidations
(46)
(30)
Finance fees and charges
(40)
(49)
Finance expense
(1,425)
(1,304)
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00246": { "value": "
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Bank interest
1,568
1,927
Finance income
1,568
1,927
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00247": { "value": "
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Bank interest
1,568
1,927
Finance income
1,568
1,927
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00248": { "value": "
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Interest on lease liabilities
(1,339)
(1,225)
Interest on unwinding of provision for dilapidations
(46)
(30)
Finance fees and charges
(40)
(49)
Finance expense
(1,425)
(1,304)
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00243": { "value": "
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Interest on lease liabilities
(1,339)
(1,225)
Interest on unwinding of provision for dilapidations
(46)
(30)
Finance fees and charges
(40)
(49)
Finance expense
(1,425)
(1,304)
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00302": { "value": "12 Taxation
The major components of income tax expense for the years ended 31 December 2025 and 2024 are:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Current income tax:
\u00a0 \u00a0
Current income tax charge
3,535
8,254
Adjustments in respect of prior periods
(1,821)
(731)
Total current income tax
1,714
7,523
Deferred tax:
\u00a0 \u00a0
Relating to origination and reversal of temporary differences (note 18)
260
32
Total deferred tax
260
32
Total tax expense reported in the income statement
1,974
7,555
\n
The standard rate of corporation tax in the UK is 25%, accordingly, the profits for 2025 are taxed at 25% (2024:
25%). The tax charge for the year is higher (2024: higher
) than the standard rate of corporation tax in the UK. The
differences are set out below:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Profit before income tax
7,643
28,062
Profit before income tax multiplied by UK standard rate
\u00a0 \u00a0
of corporation tax of 25% (2024: 25%)
1,911
7,016
Effect of different tax rates on overseas earnings
215
403
Effect of expenses not deductible for tax purposes
372
287
Non-deductible goodwill impairment
748
\u2013
Adjustments in respect of prior periods
(1,821)
(731)
Effect of unused tax losses not recognised for deferred tax assets
549
580
Total tax charge
1,974
7,555
\n
Factors affecting future tax charges
Deferred tax assets and liabilities are measured at the rate that is expected to apply to the period when the asset is
realised or the liability is settled, based on the rates that have been enacted or substantively enacted at the reporting
date. Therefore, at each year end, deferred tax assets and liabilities have been calculated based on the rates that have
been substantively enacted by the reporting date.
On 19 July 2023, the UK Endorsement Board endorsed the amendments introducing a global minimum effective tax
rate of 15%. On 15 December 2023, the Organisation for Economic Co-Operation and Development (OECD) unveiled
further Administrative Guidance related to Pillar 2. We will continue to monitor, but do not expect to be impacted by
Pillar 2 requirements as the Group does not currently meet the Euro 750 million consolidated revenue threshold.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00249": { "value": "12 Taxation
The major components of income tax expense for the years ended 31 December 2025 and 2024 are:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Current income tax:
\u00a0 \u00a0
Current income tax charge
3,535
8,254
Adjustments in respect of prior periods
(1,821)
(731)
Total current income tax
1,714
7,523
Deferred tax:
\u00a0 \u00a0
Relating to origination and reversal of temporary differences (note 18)
260
32
Total deferred tax
260
32
Total tax expense reported in the income statement
1,974
7,555
\n
The standard rate of corporation tax in the UK is 25%, accordingly, the profits for 2025 are taxed at 25% (2024:
25%). The tax charge for the year is higher (2024: higher
) than the standard rate of corporation tax in the UK. The
differences are set out below:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Profit before income tax
7,643
28,062
Profit before income tax multiplied by UK standard rate
\u00a0 \u00a0
of corporation tax of 25% (2024: 25%)
1,911
7,016
Effect of different tax rates on overseas earnings
215
403
Effect of expenses not deductible for tax purposes
372
287
Non-deductible goodwill impairment
748
\u2013
Adjustments in respect of prior periods
(1,821)
(731)
Effect of unused tax losses not recognised for deferred tax assets
549
580
Total tax charge
1,974
7,555
\n
Factors affecting future tax charges
Deferred tax assets and liabilities are measured at the rate that is expected to apply to the period when the asset is
realised or the liability is settled, based on the rates that have been enacted or substantively enacted at the reporting
date. Therefore, at each year end, deferred tax assets and liabilities have been calculated based on the rates that have
been substantively enacted by the reporting date.
On 19 July 2023, the UK Endorsement Board endorsed the amendments introducing a global minimum effective tax
rate of 15%. On 15 December 2023, the Organisation for Economic Co-Operation and Development (OECD) unveiled
further Administrative Guidance related to Pillar 2. We will continue to monitor, but do not expect to be impacted by
Pillar 2 requirements as the Group does not currently meet the Euro 750 million consolidated revenue threshold. 18 Deferred income tax assets and liabilities
Deferred tax assets and liabilities are offset where the Group has a legally enforceable right to do so. The following is
the analysis of the deferred tax balances (after offset) for financial reporting purposes:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Non-current asset:
\u00a0 \u00a0
Non-current temporary differences
209
481
Deferred tax asset
209
481
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Non-current liability:
\u00a0 \u00a0
Deferred tax liability
\u2013
\u2013
\n
The Directors consider the deferred tax asset is recoverable within two to five years. Deferred tax assets have been
recognised in respect of timing differences associated with share-based payment expenses where it is considered
probable that these assets will be recovered.
Movement in deferred tax asset during 2025:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
Recognised
Recognised
Transferred
\u00a0 \u00a0
\u00a0
1 January
in income
in other
to retained
Exchange
31 December
\u00a0
2025
statement
reserves
earnings
difference
2025
\u00a0
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Share-based payments
370
(267)
(3)
\u2013
(5)
95
Right-of-use assets
3
(3)
\u2013
\u2013
\u2013
\u2013
Property, plant and equipment
68
18
\u2013
\u2013
(2)
84
Other
40
(8)
\u2013
\u2013
(2)
30
\u00a0
481
(260)
(3)
\u2013
(9)
209
\n
Movement in deferred tax asset during 2024:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
Recognised
Recognised
Transferred
\u00a0 \u00a0
\u00a0
1 January
in income
in other
to retained
Exchange
31 December
\u00a0
2024
statement
reserves
earnings
difference
2024
\u00a0
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Share-based payments
360
7
\u2013
3
\u2013
370
Right-of-use assets
14
(11)
\u2013
\u2013
\u2013
3
Property, plant and equipment
75
35
(31)
\u2013
(11)
68
Other
103
(63)
\u2013
\u2013
\u2013
40
\u00a0
552
(32)
(31)
3
(11)
481
\n
Movement in deferred tax liability during 2024:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
Recognised
\u00a0
\u00a0
1 January
in income
31 December
\u00a0
2024
statement
2024
\u00a0
\u00a3000
\u00a3000
\u00a3000
Property, plant and equipment
(31)
31
\u2013
\n
The Group has unused tax losses for which no deferred tax asset has been recognised totalling \u00a312,662,000 (2024:
\u00a39,971,000) with a potential tax benefit of \u00a33,501,000 (2024: \u00a33,054,000), no asset has been recognised as the losses
have been generated in regions where the Group does not expect to generate profits in the short term. The losses can
be carried forward indefinitely. The Group has unused capital losses for which no deferred tax asset has been recognised
totalling \u00a3784,000 (2024: \u00a3784,000) with a potential tax benefit of \u00a3196,000 (2024: \u00a3196,000). The capital losses can be
carried forward indefinitely.", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00250": { "value": "13 Earnings per ordinary share
Basic earnings per share are calculated by dividing the profit attributable to ordinary equity holders of the Parent
Company by the weighted average number of ordinary shares in issue during the year.
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
2025
2024
Profit for the year
\u00a3000
5,669
20,507
Average number of ordinary shares in issue (thousands)
\u00a0
109,497
109,224
Basic earnings per share
Pence
5.2
18.8
\n
Adjusted basic earnings per share are calculated by dividing the profit attributable to ordinary equity holders of the
Parent Company, excluding, (i) Performance Share Plan expenses (including social security costs and associated
deferred tax) (ii) exceptional costs relating to terminating the employment of internal staff and undeployed Consultants
(including associated tax) and (iii) the EMEA goodwill and asset impairment charge by the weighted average number of
ordinary shares in issue during the period.
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
2025
2024
Profit for the year (basic earnings)
\u00a3000
5,669
20,507
Share-based payment expense (including social security costs) (note 26
)
\u00a3000
184
1,063
Tax effect of share-based payment expense
\u00a3000
(54)
(210)
Exceptional costs (see note 7)
\u00a3000
2,604
4,894
Tax effect of exceptional costs
\u00a3000
(690)
(1,164)
Impairment loss
\u00a3000
3,272
\u2013
Adjusted profit for the year
\u00a3000
10,985
25,090
Average number of ordinary shares in issue (thousands)
\u00a0
109,497
109,224
Adjusted basic earnings per share
Pence
10.0
23.0
\n
Diluted earnings per share
Diluted earnings per share are calculated by adjusting the weighted average number of ordinary shares outstanding
to assume conversion of all dilutive potential ordinary shares. The Company has one type of dilutive potential ordinary
shares in the form of share options; the number of shares in issue has been adjusted to include the number of shares
that would have been issued assuming the exercise of the share options.
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
2025
2024
Profit for the year (basic earnings)
\u00a3000
5,669
20,507
Average number of ordinary shares in issue (thousands)
\u00a0
109,497
109,224
Adjustment for share options (thousands)
\u00a0
131
401
Diluted number of ordinary shares in issue (thousands)
\u00a0
109,628
109,625
Diluted earnings per share
Pence
5.2
18.7
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00251": { "value": "14 Right-of-use assets and lease liabilities
i) Right-of-use assets
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
Properties
\u00a3000
\u00a3000
Cost
\u00a0 \u00a0
At 1 January
37,052
36,645
Additions
2,110
6,622
Disposals
(3,377)
(5,606)
Effect of movements in foreign exchange
(436)
(609)
At 31 December
35,349
37,052
Accumulated depreciation
\u00a0 \u00a0
At 1 January
17,438
18,430
Depreciation charge for the year
4,396
4,547
Impairment charge recognised in the year
228
\u2013
Disposals
(3,373)
(5,190)
Effect of movements in foreign exchange
(303)
(349)
At 31 December
18,386
17,438
Net book value at 31 December
16,963
19,614
\n
ii) Lease liabilities
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Current lease liabilities
5,068
4,586
Non-current lease liabilities
14,841
17,122
\u00a0
19,909
21,708
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
Movement in lease liabilities in the year
\u00a3000
\u00a3000
At 1 January
21,708
20,181
Additions
1,985
6,182
Interest expense
1,339
1,225
Cash payments
(4,988)
(4,901)
Termination of leases
(7)
(586)
Effect of movements in foreign exchange
(128)
(393)
At 31 December
19,909
21,708
Contractual maturities of lease liabilities:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
At net present value
Not discounted
\u00a0
2025
2024
2025
2024
\u00a0
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Less than one year
5,068
4,586
5,293
4,746
Between 1 and 2 years
4,046
3,827
4,564
4,278
Between 2 and 5 years
6,833
8,041
8,543
9,946
Over 5 years
3,962
5,254
6,222
8,535
Total lease liabilities
19,909
21,708
24,622
27,505
\n
The total cash outflow for leases was \u00a34,988,000 (2024: \u00a34,950,000), which includes short-term lease payments of
\u00a3nil (2024: \u00a349,000). Extension and termination options are included in a number of property leases across the Group.
These are used to maximise operational flexibility in terms of managing the assets used in the Group\u2019s operations.
All extension and termination options held are exercisable only by the Group and not by the respective lessor. Where
there is reasonable certainty that an option to extend a lease will be exercised, lease liabilities have been recognised
accordingly. During 2025, we exited one lease early (2024: two leases). The impact of lease terminations was a
reduction in lease liabilities of \u00a37,000 (2024: \u00a3586,000) and the disposal of the right-of-use assets, by net book value,
was \u00a34,000 (2024: \u00a3416,000).
iii) Amounts recognised in the Income Statement
The Income Statement shows the following amounts relating to leases:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Depreciation of right-of-use assets \u2013 properties
4,396
4,547
Impairment charge recognised in the year
228
\u2013
Profit on disposal of right-of-use assets
(3)
(170)
Interest expense (included in finance cost)
1,339
1,225
Expense relating to short-term leases
\u2013
49
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00253": { "value": "\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
Properties
\u00a3000
\u00a3000
Cost
\u00a0 \u00a0
At 1 January
37,052
36,645
Additions
2,110
6,622
Disposals
(3,377)
(5,606)
Effect of movements in foreign exchange
(436)
(609)
At 31 December
35,349
37,052
Accumulated depreciation
\u00a0 \u00a0
At 1 January
17,438
18,430
Depreciation charge for the year
4,396
4,547
Impairment charge recognised in the year
228
\u2013
Disposals
(3,373)
(5,190)
Effect of movements in foreign exchange
(303)
(349)
At 31 December
18,386
17,438
Net book value at 31 December
16,963
19,614
\n\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Leasehold
Fixtures and
Plant and
\u00a0
\u00a0
improvements
fittings
equipment
Total
2025
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Cost
\u00a0 \u00a0 \u00a0 \u00a0
At 1 January 2025
6,300
1,198
3,144
10,642
Additions
90
13
85
188
Disposals
(1,642)
(281)
(647)
(2,570)
Effect of movements in foreign exchange
(16)
(2)
(32)
(50)
At 31 December 2025
4,732
928
2,550
8,210
Accumulated depreciation
\u00a0 \u00a0 \u00a0 \u00a0
At 1 January 2025
4,953
1,085
2,630
8,668
Depreciation charge for the year
302
51
364
717
Impairment charge recognised in the year
15
\u2013
37
52
Disposals
(1,642)
(281)
(642)
(2,565)
Effect of movements in foreign exchange
(19)
(2)
(30)
(51)
At 31 December 2025
3,609
853
2,359
6,821
Net book value at 31 December 2025
1,123
75
191
1,389
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Leasehold
Fixtures and
Plant and
\u00a0
\u00a0
improvements
fittings
equipment
Total
2024
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Cost
\u00a0 \u00a0 \u00a0 \u00a0
At 1 January 2024
6,279
1,195
3,624
11,098
Additions
281
28
26
335
Disposals
\u2013
\u2013
(453)
(453)
Effect of movements in foreign exchange
(260)
(25)
(53)
(338)
At 31 December 2024
6,300
1,198
3,144
10,642
Accumulated depreciation
\u00a0 \u00a0 \u00a0 \u00a0
At 1 January 2024
4,741
1,061
2,680
8,482
Depreciation charge for the year
371
47
440
858
Disposals
\u2013
\u2013
(450)
(450)
Effect of movements in foreign exchange
(159)
(23)
(40)
(222)
At 31 December 2024
4,953
1,085
2,630
8,668
Net book value at 31 December 2024
1,347
113
514
1,974
\n
\u00a0
2025
2024
Goodwill
\u00a3000
\u00a3000
Cost
\u00a0 \u00a0
At 1 January
19,464
19,571
Effect of movements in foreign exchange
29
(107)
At 31 December
19,493
19,464
Accumulated impairment
\u00a0 \u00a0
At 1 January
\u2013
\u2013
Impairment charge recognised in the year
2,992
\u2013
At 31 December
2025
2,992
\u2013
Net book value at 31 December
16,501
19,464
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00252": { "value": "15 Property, plant and equipment \n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Leasehold
Fixtures and
Plant and
\u00a0
\u00a0
improvements
fittings
equipment
Total
2025
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Cost
\u00a0 \u00a0 \u00a0 \u00a0
At 1 January 2025
6,300
1,198
3,144
10,642
Additions
90
13
85
188
Disposals
(1,642)
(281)
(647)
(2,570)
Effect of movements in foreign exchange
(16)
(2)
(32)
(50)
At 31 December 2025
4,732
928
2,550
8,210
Accumulated depreciation
\u00a0 \u00a0 \u00a0 \u00a0
At 1 January 2025
4,953
1,085
2,630
8,668
Depreciation charge for the year
302
51
364
717
Impairment charge recognised in the year
15
\u2013
37
52
Disposals
(1,642)
(281)
(642)
(2,565)
Effect of movements in foreign exchange
(19)
(2)
(30)
(51)
At 31 December 2025
3,609
853
2,359
6,821
Net book value at 31 December 2025
1,123
75
191
1,389
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Leasehold
Fixtures and
Plant and
\u00a0
\u00a0
improvements
fittings
equipment
Total
2024
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Cost
\u00a0 \u00a0 \u00a0 \u00a0
At 1 January 2024
6,279
1,195
3,624
11,098
Additions
281
28
26
335
Disposals
\u2013
\u2013
(453)
(453)
Effect of movements in foreign exchange
(260)
(25)
(53)
(338)
At 31 December 2024
6,300
1,198
3,144
10,642
Accumulated depreciation
\u00a0 \u00a0 \u00a0 \u00a0
At 1 January 2024
4,741
1,061
2,680
8,482
Depreciation charge for the year
371
47
440
858
Disposals
\u2013
\u2013
(450)
(450)
Effect of movements in foreign exchange
(159)
(23)
(40)
(222)
At 31 December 2024
4,953
1,085
2,630
8,668
Net book value at 31 December 2024
1,347
113
514
1,974
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00256": { "value": "16 Intangible assets
\u00a0
2025
2024
Goodwill
\u00a3000
\u00a3000
Cost
\u00a0 \u00a0
At 1 January
19,464
19,571
Effect of movements in foreign exchange
29
(107)
At 31 December
19,493
19,464
Accumulated impairment
\u00a0 \u00a0
At 1 January
\u2013
\u2013
Impairment charge recognised in the year
2,992
\u2013
At 31 December
2025
2,992
\u2013
Net book value at 31 December
16,501
19,464
\n
Goodwill is not amortised but is subject to an annual impairment test.
The goodwill has been allocated to cash generating units (\u201cCGUs\u201d) summarised as follows:
\u00a0 \u00a0
North
\u00a0 \u00a0 \u00a0
\u00a0
UK
America
EMEA
APAC
Total
\u00a0
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Cost at 31 December 2025
14,843
1,658
2,992
\u2013
19,493
Impairment at 31 December 2025
\u2013
\u2013
(2,992)
\u2013
(2,992)
NBV at 31 December 2025
14,843
1,658
\u2013
\u2013
16,501
Cost and NBV at 31 December 2024
14,843
1,778
2,843
\u2013
19,464
\n
17 Impairment testing of goodwill
An overview of impairment reviews performed by CGUs is set out below. The recoverable amount of each CGU has been
determined on value in use, which has been calculated using cash flow projections from financial budgets and forecasts
approved by the Board covering a three-year period from the date of the relevant impairment review. In setting those
budgets and forecasts the Board also considered the risks to the business. The key assumptions in the projections
relate to revenue forecasts and operating profit margins in each of the operating CGUs. The values applied to these key
assumptions are based on past experience together with management\u2019s future expectations about business performance.
The Group tests goodwill annually for impairment, or more frequently if there are indications that goodwill might be
impaired. The growth rate used to extrapolate the cash flows beyond the three-year forecast period was 2% in perpetuity.
The pre-tax (nominal) discount rates used in the calculations were as follows:
\u00a0
2025
2024
\u00a0
%
%
UK
20.30
13.93
North America
23.73
21.62
EMEA
6.12
9.03
\n
An impairment charge of \u00a33,272,000 in relation to the EMEA CGU was recognised during the year (2024: \u00a3nil). As
disclosed in note 6, EMEA generated a loss before income tax in 2025. The EMEA goodwill of \u00a32,992,000 was assessed
and subsequently impaired in full, as were fixed assets associated with the EMEA CGU with net book value of \u00a3280,000
(right-of-use assets \u00a3228,000, leasehold improvements \u00a315,000 and property, plant and equipment \u00a337,000).
The review found that for other operating CGUs the present value of future cash flows was significantly higher than the
value of goodwill. As a result of the review the Directors did not identify any impairment for the goodwill in these CGUs.
In considering sensitivities, no reasonable change in any of the above key assumptions would cause the recoverable
amount to fall below the carrying value of the CGUs.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00254": { "value": "16 Intangible assets
\u00a0
2025
2024
Goodwill
\u00a3000
\u00a3000
Cost
\u00a0 \u00a0
At 1 January
19,464
19,571
Effect of movements in foreign exchange
29
(107)
At 31 December
19,493
19,464
Accumulated impairment
\u00a0 \u00a0
At 1 January
\u2013
\u2013
Impairment charge recognised in the year
2,992
\u2013
At 31 December
2025
2,992
\u2013
Net book value at 31 December
16,501
19,464
\n
Goodwill is not amortised but is subject to an annual impairment test.
The goodwill has been allocated to cash generating units (\u201cCGUs\u201d) summarised as follows:
\u00a0 \u00a0
North
\u00a0 \u00a0 \u00a0
\u00a0
UK
America
EMEA
APAC
Total
\u00a0
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Cost at 31 December 2025
14,843
1,658
2,992
\u2013
19,493
Impairment at 31 December 2025
\u2013
\u2013
(2,992)
\u2013
(2,992)
NBV at 31 December 2025
14,843
1,658
\u2013
\u2013
16,501
Cost and NBV at 31 December 2024
14,843
1,778
2,843
\u2013
19,464
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00255": { "value": "
\u00a0
2025
2024
Goodwill
\u00a3000
\u00a3000
Cost
\u00a0 \u00a0
At 1 January
19,464
19,571
Effect of movements in foreign exchange
29
(107)
At 31 December
19,493
19,464
Accumulated impairment
\u00a0 \u00a0
At 1 January
\u2013
\u2013
Impairment charge recognised in the year
2,992
\u2013
At 31 December
2025
2,992
\u2013
Net book value at 31 December
16,501
19,464
\n
Goodwill is not amortised but is subject to an annual impairment test.
The goodwill has been allocated to cash generating units (\u201cCGUs\u201d) summarised as follows:
\u00a0 \u00a0
North
\u00a0 \u00a0 \u00a0
\u00a0
UK
America
EMEA
APAC
Total
\u00a0
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Cost at 31 December 2025
14,843
1,658
2,992
\u2013
19,493
Impairment at 31 December 2025
\u2013
\u2013
(2,992)
\u2013
(2,992)
NBV at 31 December 2025
14,843
1,658
\u2013
\u2013
16,501
Cost and NBV at 31 December 2024
14,843
1,778
2,843
\u2013
19,464
17 Impairment testing of goodwill
An overview of impairment reviews performed by CGUs is set out below. The recoverable amount of each CGU has been
determined on value in use, which has been calculated using cash flow projections from financial budgets and forecasts
approved by the Board covering a three-year period from the date of the relevant impairment review. In setting those
budgets and forecasts the Board also considered the risks to the business. The key assumptions in the projections
relate to revenue forecasts and operating profit margins in each of the operating CGUs. The values applied to these key
assumptions are based on past experience together with management\u2019s future expectations about business performance.
The Group tests goodwill annually for impairment, or more frequently if there are indications that goodwill might be
impaired. The growth rate used to extrapolate the cash flows beyond the three-year forecast period was 2% in perpetuity.
The pre-tax (nominal) discount rates used in the calculations were as follows:
\u00a0
2025
2024
\u00a0
%
%
UK
20.30
13.93
North America
23.73
21.62
EMEA
6.12
9.03
\n
An impairment charge of \u00a33,272,000 in relation to the EMEA CGU was recognised during the year (2024: \u00a3nil). As
disclosed in note 6, EMEA generated a loss before income tax in 2025. The EMEA goodwill of \u00a32,992,000 was assessed
and subsequently impaired in full, as were fixed assets associated with the EMEA CGU with net book value of \u00a3280,000
(right-of-use assets \u00a3228,000, leasehold improvements \u00a315,000 and property, plant and equipment \u00a337,000).
The review found that for other operating CGUs the present value of future cash flows was significantly higher than the
value of goodwill. As a result of the review the Directors did not identify any impairment for the goodwill in these CGUs.
In considering sensitivities, no reasonable change in any of the above key assumptions would cause the recoverable
amount to fall below the carrying value of the CGUs.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00257": { "value": "17 Impairment testing of goodwill
An overview of impairment reviews performed by CGUs is set out below. The recoverable amount of each CGU has been
determined on value in use, which has been calculated using cash flow projections from financial budgets and forecasts
approved by the Board covering a three-year period from the date of the relevant impairment review. In setting those
budgets and forecasts the Board also considered the risks to the business. The key assumptions in the projections
relate to revenue forecasts and operating profit margins in each of the operating CGUs. The values applied to these key
assumptions are based on past experience together with management\u2019s future expectations about business performance.
The Group tests goodwill annually for impairment, or more frequently if there are indications that goodwill might be
impaired. The growth rate used to extrapolate the cash flows beyond the three-year forecast period was 2% in perpetuity.
The pre-tax (nominal) discount rates used in the calculations were as follows:
\u00a0
2025
2024
\u00a0
%
%
UK
20.30
13.93
North America
23.73
21.62
EMEA
6.12
9.03
\n
An impairment charge of \u00a33,272,000 in relation to the EMEA CGU was recognised during the year (2024: \u00a3nil). As
disclosed in note 6, EMEA generated a loss before income tax in 2025. The EMEA goodwill of \u00a32,992,000 was assessed
and subsequently impaired in full, as were fixed assets associated with the EMEA CGU with net book value of \u00a3280,000
(right-of-use assets \u00a3228,000, leasehold improvements \u00a315,000 and property, plant and equipment \u00a337,000).
The review found that for other operating CGUs the present value of future cash flows was significantly higher than the
value of goodwill. As a result of the review the Directors did not identify any impairment for the goodwill in these CGUs.
In considering sensitivities, no reasonable change in any of the above key assumptions would cause the recoverable
amount to fall below the carrying value of the CGUs.", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00258": { "value": "18 Deferred income tax assets and liabilities
Deferred tax assets and liabilities are offset where the Group has a legally enforceable right to do so. The following is
the analysis of the deferred tax balances (after offset) for financial reporting purposes:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Non-current asset:
\u00a0 \u00a0
Non-current temporary differences
209
481
Deferred tax asset
209
481
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Non-current liability:
\u00a0 \u00a0
Deferred tax liability
\u2013
\u2013
\n
The Directors consider the deferred tax asset is recoverable within two to five years. Deferred tax assets have been
recognised in respect of timing differences associated with share-based payment expenses where it is considered
probable that these assets will be recovered.
Movement in deferred tax asset during 2025:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
Recognised
Recognised
Transferred
\u00a0 \u00a0
\u00a0
1 January
in income
in other
to retained
Exchange
31 December
\u00a0
2025
statement
reserves
earnings
difference
2025
\u00a0
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Share-based payments
370
(267)
(3)
\u2013
(5)
95
Right-of-use assets
3
(3)
\u2013
\u2013
\u2013
\u2013
Property, plant and equipment
68
18
\u2013
\u2013
(2)
84
Other
40
(8)
\u2013
\u2013
(2)
30
\u00a0
481
(260)
(3)
\u2013
(9)
209
\n
Movement in deferred tax asset during 2024:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
Recognised
Recognised
Transferred
\u00a0 \u00a0
\u00a0
1 January
in income
in other
to retained
Exchange
31 December
\u00a0
2024
statement
reserves
earnings
difference
2024
\u00a0
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Share-based payments
360
7
\u2013
3
\u2013
370
Right-of-use assets
14
(11)
\u2013
\u2013
\u2013
3
Property, plant and equipment
75
35
(31)
\u2013
(11)
68
Other
103
(63)
\u2013
\u2013
\u2013
40
\u00a0
552
(32)
(31)
3
(11)
481
\n
Movement in deferred tax liability during 2024:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
Recognised
\u00a0
\u00a0
1 January
in income
31 December
\u00a0
2024
statement
2024
\u00a0
\u00a3000
\u00a3000
\u00a3000
Property, plant and equipment
(31)
31
\u2013
\n
The Group has unused tax losses for which no deferred tax asset has been recognised totalling \u00a312,662,000 (2024:
\u00a39,971,000) with a potential tax benefit of \u00a33,501,000 (2024: \u00a33,054,000), no asset has been recognised as the losses
have been generated in regions where the Group does not expect to generate profits in the short term. The losses can
be carried forward indefinitely. The Group has unused capital losses for which no deferred tax asset has been recognised
totalling \u00a3784,000 (2024: \u00a3784,000) with a potential tax benefit of \u00a3196,000 (2024: \u00a3196,000). The capital losses can be
carried forward indefinitely.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00259": { "value": "19 Trade and other receivables
Due to their short-term nature, the Directors consider that the carrying amount of trade receivables approximates to
their transaction price. The standard credit terms are 30 days.
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Trade receivables
13,920
22,297
Prepayments and accrued income
3,705
5,105
Other receivables
901
1,130
\u00a0
18,526
28,532
\n
Included within prepayments and accrued income is \u00a31,372,000 of accrued income (2024: \u00a31,528,000).
The expected loss rate and the aged gross trade receivables and aged loss allowance as at 31 December are as follows:
\n\n \u00a0 \u00a0\n \n
Gross trade
Loss
Expected
receivable
allowance
31 December 2025
loss rate
\u00a3000
\u00a3000
Not overdue
3%
11,985
(418)
Not more than three months past due
3%
2,370
(83)
More than three months but not more than six months past due
3%
47
(2)
More than six months but not more than one year past due
3%
22
(1)
14,424
(504)
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
Gross trade
Loss
\u00a0
Expected
receivable
allowance
31 December 2024
loss rate
\u00a3000
\u00a3000
Not overdue
2%
20,002
(448)
Not more than three months past due
2%
2,780
(62)
More than three months but not more than six months past due
3%
26
(1)
\u00a0 \u00a0
22,808
(511)
\n
The movement in the allowance for expected credit loss is as below:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
At 1 January
(511)
(516)
Increase in allowance
\u2013
\u2013
Unused amount reversed
7
5
At 31 December
(504)
(511)
\n
The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected
loss allowance for all trade receivables. To measure the expected credit losses, trade receivables have been grouped
based on shared credit risk characteristics. Shared credit risk characteristics include current and forward-looking
information on macroeconomic factors affecting the sector in which the debtor operates and those affecting the
ability of the client to settle the receivables. The Group has identified relevant factors including the GDP and the
unemployment rate of the countries in which it trades, and accordingly adjusts the loss rates based on expected
changes in these factors.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00260": { "value": "\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Trade receivables
13,920
22,297
Prepayments and accrued income
3,705
5,105
Other receivables
901
1,130
\u00a0
18,526
28,532
\nIncluded within prepayments and accrued income is \u00a31,372,000 of accrued income (2024: \u00a31,528,000).", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00261": { "value": "The expected loss rate and the aged gross trade receivables and aged loss allowance as at 31 December are as follows: \n \n
Gross trade
Loss
Expected
receivable
allowance
31 December 2025
loss rate
\u00a3000
\u00a3000
Not overdue
3%
11,985
(418)
Not more than three months past due
3%
2,370
(83)
More than three months but not more than six months past due
3%
47
(2)
More than six months but not more than one year past due
3%
22
(1)
14,424
(504)
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
Gross trade
Loss
\u00a0
Expected
receivable
allowance
31 December 2024
loss rate
\u00a3000
\u00a3000
Not overdue
2%
20,002
(448)
Not more than three months past due
2%
2,780
(62)
More than three months but not more than six months past due
3%
26
(1)
\u00a0 \u00a0
22,808
(511)
\n
The movement in the allowance for expected credit loss is as below:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
At 1 January
(511)
(516)
Increase in allowance
\u2013
\u2013
Unused amount reversed
7
5
At 31 December
(504)
(511)
\n
The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected
loss allowance for all trade receivables. To measure the expected credit losses, trade receivables have been grouped
based on shared credit risk characteristics. Shared credit risk characteristics include current and forward-looking
information on macroeconomic factors affecting the sector in which the debtor operates and those affecting the
ability of the client to settle the receivables. The Group has identified relevant factors including the GDP and the
unemployment rate of the countries in which it trades, and accordingly adjusts the loss rates based on expected
changes in these factors.", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00262": { "value": "20 Cash and cash equivalents \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Cash at bank and in hand
35,282
40,588
\n
The Group has issued a guarantee in favour of the Swiss Office of Labour and Economy for CHF150,000 (\u00a3141,000).
The credit quality of financial assets can be assessed by reference to external credit ratings issued by credit ratings
agencies registered in the EU. Cash at bank is held with banks with the following ratings:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
Cash at bank by credit rating
\u00a3000
\u00a3000
A
35,256
40,563
B
26
25
\u00a0
35,282
40,588
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00263": { "value": "21 Trade and other payables
Due to their short-term nature, the Directors consider that the carrying amount of trade payables approximates to their
fair value.
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Trade payables
617
1,782
Other payables
2,393
1,773
Other taxes and social security
4,707
4,798
Accruals
9,181
12,381
\u00a0
16,898
20,734
\n
Included within accruals are volume rebates of \u00a31,732,000 (2024: \u00a32,126,000) and payroll accruals of \u00a32,328,000
(2024: \u00a33,013,000). No significant judgements were made in the estimation of the volume rebate accrual or payroll
accruals. Any volume rebates, where the rebate period is non-coterminous with the financial period, are accrued based
on forecast revenue for the remainder of the rebate period. No individual client rebates were material in value in 2025
or 2024. ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00264": { "value": "\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Trade payables
617
1,782
Other payables
2,393
1,773
Other taxes and social security
4,707
4,798
Accruals
9,181
12,381
\u00a0
16,898
20,734
\n
Included within accruals are volume rebates of \u00a31,732,000 (2024: \u00a32,126,000) and payroll accruals of \u00a32,328,000
(2024: \u00a33,013,000).", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00266": { "value": "22 Provisions \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
Non-current
\u00a3000
\u00a3000
Dilapidation provision
\u00a0 \u00a0
At 1 January
658
228
Additional provision recognised
\u2013
404
Interest expense due to unwinding of discount
46
30
Effect of movements in foreign exchange
(5)
(4)
At 31 December
699
658
\n
The Group is required to pay a fee or to restore the leased premises to their original conditions at the end of the
respective lease terms. A provision for dilapidations has been recognised for the net present value of the expenditure
expected to be incurred at the end of lease. These costs have been capitalised as part of the right-of-use asset and
are amortised over the term of the lease. In 2025, there were no new leased premises which required a dilapidation
provision, recognised when the new property lease term commenced (2024: five new provisions). ", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00265": { "value": "23 Share capital
Authorised, called-up, allotted and fully-paid share capital
\u00a0
2025
2025
2024
2024
\u00a0
Number of shares
\u00a3000
Number of shares
\u00a3000
Ordinary shares of \u00a30.01 each
\u00a0 \u00a0 \u00a0 \u00a0
At 1 January
109,706,702
1,097
109,611,852
1,096
Issued in year
19,575
\u2013
94,850
1
At 31 December
109,726,277
1,097
109,706,702
1,097
\n
Ordinary shares
All ordinary shares rank equally for all dividends and distributions that may be declared on such shares. At general
meetings of the Company, each shareholder who is present (in person, by proxy or by representative) is entitled to
one vote on a show of hands and, on a poll, to one vote per share.25 All Other reserves \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Capital
Own
\u00a0 \u00a0
Total of
\u00a0
redemption
shares
Translation
Other
All Other
\u00a0
reserve
reserve
reserve
reserves
reserves
\u00a0
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Balance at 1 January 2025
52
(2,400)
1,556
3,317
2,525
Other comprehensive expense for the year
\u2013
\u2013
(887)
\u2013
(887)
Total comprehensive expense for the year
\u2013
\u2013
(887)
\u2013
(887)
Share-based payments (note 26)
\u2013
\u2013
\u2013
338
338
Transfer to retained earnings
\u2013
\u2013
\u2013
(2,332)
(2,332)
Own shares sold
\u2013
2,191
\u2013
\u2013
2,191
Total transactions with owners, recognised directly
\u2013
2,191
\u2013
(1,994)
197
in equity
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Balance at 31 December 2025
52
(209)
669
1,323
1,835
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Capital
Own
\u00a0 \u00a0
Total of
\u00a0
redemption
shares
Translation
Other
All Other
\u00a0
reserve
reserve
reserve
reserves
reserves
\u00a0
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Balance at 1 January 2024
52
(3,016)
1,062
3,469
1,567
Other comprehensive income for the year
\u2013
\u2013
494
\u2013
494
Total comprehensive income for the year
\u2013
\u2013
494
\u2013
494
Share-based payments (note 26)
\u2013
\u2013
\u2013
1,108
1,108
Transfer to retained earnings
\u2013
\u2013
\u2013
(1,260)
(1,260)
Own shares sold
\u2013
616
\u2013
\u2013
616
Total transactions with owners, recognised directly
\u2013
616
\u2013
(152)
464
in equity
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Balance at 31 December 2024
52
(2,400)
1,556
3,317
2,525
\n27 Investment in own shares
During the AGM held on 20 May 2025, the shareholders approved that up to a maximum of 10% of the Company\u2019s
shares could be purchased by the Company and held as own shares, renewing the authority agreed on 14 May 2024.
The authority expires at the conclusion of the Company\u2019s next Annual General Meeting after the passing of this
resolution or, if earlier, at 23:59 on 19 August 2026.
Established in 2018, the FDM Group Employee Benefit Trust was used to purchase shares sold by option holders upon
exercise of options under the FDM Performance Share Plan and sell shares to the members of the FDM Group Buy As
You Earn Plan. The Group accounts for the Company\u2019s shares held by the Trustee of the FDM Group Employee Benefit
Trust as a deduction from shareholders\u2019 funds.
The administrative costs of running the Trust have been consolidated in the results of FDM Group (Holdings) plc.
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
Number of shares in the Company owned by the EBT
33,852
391,341
Nominal value of shares held
\u00a3339
\u00a33,913
Cost price of shares held
\u00a3208,966
\u00a32,400,387
Prevailing valuation per share
\u00a31.34
\u00a33.15
Total market value of shares
\u00a345,362
\u00a31,232,724
Minimum number of shares in the Company owned by EBT during the year
33,852
391,341
Maximum number of shares in the Company owned by EBT during the year
391,341
491,996
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00267": { "value": "23 Share capital
Authorised, called-up, allotted and fully-paid share capital
\u00a0
2025
2025
2024
2024
\u00a0
Number of shares
\u00a3000
Number of shares
\u00a3000
Ordinary shares of \u00a30.01 each
\u00a0 \u00a0 \u00a0 \u00a0
At 1 January
109,706,702
1,097
109,611,852
1,096
Issued in year
19,575
\u2013
94,850
1
At 31 December
109,726,277
1,097
109,706,702
1,097
\n
Ordinary shares
All ordinary shares rank equally for all dividends and distributions that may be declared on such shares. At general
meetings of the Company, each shareholder who is present (in person, by proxy or by representative) is entitled to
one vote on a show of hands and, on a poll, to one vote per share.", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00268": { "value": "24 Dividends
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Dividends paid
\u00a0 \u00a0
Paid to shareholders
20,273
31,677
\n
2025
An interim dividend of 6.0 pence per ordinary share was declared by the Directors on 29 July 2025 and was paid
on 14 November 2025 to holders on the register on 24 October 2025; the amount paid was \u00a36,581,000.
The Board is proposing a final dividend of 4.0 pence per share in respect of the year to 31 December 2025, for
approval by shareholders at the AGM on 21 May 2026; the amount payable will be \u00a34,388,000. Subject to shareholder
approval the dividend will be paid on 26 June 2026 to shareholders on the register on 5 June 2026.
This brings the Company\u2019s total dividend for the year to 10.0 pence per share (2024: 22.5 pence per share).
The Board continues to operate its dividend policy; the Group will retain sufficient capital to fund ongoing
operating requirements, maintain an appropriate level of dividend cover and sufficient funds to invest in the
Group\u2019s longer-term growth.
2024
An interim dividend of 10.0 pence per ordinary share was declared by the Directors on 30 July 2024 and was paid
on 1 November 2024 to holders on the register on 11 October 2024; the amount paid was \u00a310,928,000.
The Board paid a final dividend of 12.5 pence per share on 27 June 2025, to shareholders on the register on 6 June
2025; the amount paid was \u00a313,692,000.", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00269": { "value": "0.06", "decimals": 3, "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-07-29T00:00:00/2025-07-30T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00274": { "value": "0.04", "decimals": 3, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00271": { "value": "4388000.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:GBP" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00270": { "value": "0.10", "decimals": 3, "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2024-07-30T00:00:00/2024-07-31T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00273": { "value": "0.125", "decimals": 3, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00272": { "value": "13692000.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:GBP" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00275": { "value": "25 All Other reserves \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Capital
Own
\u00a0 \u00a0
Total of
\u00a0
redemption
shares
Translation
Other
All Other
\u00a0
reserve
reserve
reserve
reserves
reserves
\u00a0
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Balance at 1 January 2025
52
(2,400)
1,556
3,317
2,525
Other comprehensive expense for the year
\u2013
\u2013
(887)
\u2013
(887)
Total comprehensive expense for the year
\u2013
\u2013
(887)
\u2013
(887)
Share-based payments (note 26)
\u2013
\u2013
\u2013
338
338
Transfer to retained earnings
\u2013
\u2013
\u2013
(2,332)
(2,332)
Own shares sold
\u2013
2,191
\u2013
\u2013
2,191
Total transactions with owners, recognised directly
\u2013
2,191
\u2013
(1,994)
197
in equity
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Balance at 31 December 2025
52
(209)
669
1,323
1,835
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Capital
Own
\u00a0 \u00a0
Total of
\u00a0
redemption
shares
Translation
Other
All Other
\u00a0
reserve
reserve
reserve
reserves
reserves
\u00a0
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Balance at 1 January 2024
52
(3,016)
1,062
3,469
1,567
Other comprehensive income for the year
\u2013
\u2013
494
\u2013
494
Total comprehensive income for the year
\u2013
\u2013
494
\u2013
494
Share-based payments (note 26)
\u2013
\u2013
\u2013
1,108
1,108
Transfer to retained earnings
\u2013
\u2013
\u2013
(1,260)
(1,260)
Own shares sold
\u2013
616
\u2013
\u2013
616
Total transactions with owners, recognised directly
\u2013
616
\u2013
(152)
464
in equity
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Balance at 31 December 2024
52
(2,400)
1,556
3,317
2,525
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00276": { "value": "26 Share-based payments \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
Recognised in Income Statement
\u00a3000
\u00a3000
Expense arising from equity-settled share-based payment transaction
280
1,009
Social security accrued thereon
(96)
54
\u00a0
184
1,063
Expense arising from bonus deferred as shares
75
106
Expense arising from equity-settled share-based payment transaction
259
1,169
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
Recognised in Equity
\u00a3000
\u00a3000
Expense arising from equity-settled share-based payment transaction
355
1,116
Deferred tax recognised in other reserves arising from equity-settled
\u00a0 \u00a0
share-based payment transaction (note 18)
(3)
3
Transfer to retained earnings \u2013 Recharge
(2,332)
(1,172)
Transfer to retained earnings \u2013 Lapsed options
\u2013
(88)
Currency difference on retranslation
(14)
(11)
\u00a0
(1,994)
(152)
\n
During the period 135,575 options were exercised, the share options exercised were satisfied via shares from the EBT
and issue of shares, with 19,575 shares issued. A transfer of \u00a32,332,000 was made from \u2018Other reserves\u2019 to \u2018Retained
earnings\u2019 in respect of the exercise of share options during the period (2024: transfer of \u00a31,172,000). For further detail
on the Group\u2019s Plans see the Directors\u2019 Remuneration Report report pages 107 to 127.
Options are exercisable no later than the tenth anniversary of the date of grant. The table below summarises the
outstanding share options:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0 \u00a0
Weighted average
\u00a0
Weighted average
\u00a0
Number of shares
exercise price
Number of shares
exercise price
Outstanding at 1 January
1,884,566
3p
1,822,540
4p
Granted during the year
\u2013
n/a
985,376
1p
Forfeited during the year
(55,625)
1p
(120,875)
17p
Exercised during the year
(135,575)
1p
(94,850)
1p
Lapsed during the year
(682,750)
1p
(707,625)
1p
Outstanding at 31 December
1,010,616
5p
1,884,566
3p
Exercisable at the end of the year
75,240
54p
92,315
44p
Weighted average remaining
\u00a0 \u00a0 \u00a0 \u00a0
contractual life (years)
8.39
54p
8.32
n/a
\n
The weighted average share price at the date of exercise of options exercised during the year ended 31 December
2025 was 221 pence (2024: 406 pence).
The fair values of the PSP Share options made were determined using the Black-Scholes valuation model.
The significant inputs to the model were as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
11
September
11 September
11 September
30 December
Date of grant
2024- LTIP
2024- RSU 1
2024- RSU 2
2020
Share price at date of grant
395.5p
395.5p
395.5p
1116p
Exercise price
1p
1p
1p
1p
Dividend yield
6.5%
6.5%
6.5%
2.7%
Expected volatility
32.5%
35%
32.5%
30%
Risk free interest rate
3.74%
5.82%
3.74%
0%
Expected life
4 years
3 years
4 years
4 years
Fair value at date of grant
304p
325p
304p
999p
\n
The expected volatility applied in the Black-Scholes models reflects the assumption that the historical volatility is
indicative of future trends, which may not necessarily be the actual outcome.
Buy As You Earn
During the year the Buy As You Earn Plan was closed with all pending matches accelerated and awarded during
2025. The Plan allowed participants to acquire up to \u00a312,000 of shares each year from their after tax remuneration
(\u201cPurchased Shares\u201d). Provided the Purchased Shares are retained in the plan and subject, ordinarily, to continued
employment, additional \u201cMatching Shares\u201d are awarded on the basis of a 1 for 3 match following the end of each of the
first, third and fifth years following the year in respect of which the purchased shares were acquired. The fair values of
grants under the Buy As You Earn Plan were determined using the Black-Scholes valuation model.", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00277": { "value": "27 Investment in own shares
During the AGM held on 20 May 2025, the shareholders approved that up to a maximum of 10% of the Company\u2019s
shares could be purchased by the Company and held as own shares, renewing the authority agreed on 14 May 2024.
The authority expires at the conclusion of the Company\u2019s next Annual General Meeting after the passing of this
resolution or, if earlier, at 23:59 on 19 August 2026.
Established in 2018, the FDM Group Employee Benefit Trust was used to purchase shares sold by option holders upon
exercise of options under the FDM Performance Share Plan and sell shares to the members of the FDM Group Buy As
You Earn Plan. The Group accounts for the Company\u2019s shares held by the Trustee of the FDM Group Employee Benefit
Trust as a deduction from shareholders\u2019 funds.
The administrative costs of running the Trust have been consolidated in the results of FDM Group (Holdings) plc.
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
Number of shares in the Company owned by the EBT
33,852
391,341
Nominal value of shares held
\u00a3339
\u00a33,913
Cost price of shares held
\u00a3208,966
\u00a32,400,387
Prevailing valuation per share
\u00a31.34
\u00a33.15
Total market value of shares
\u00a345,362
\u00a31,232,724
Minimum number of shares in the Company owned by EBT during the year
33,852
391,341
Maximum number of shares in the Company owned by EBT during the year
391,341
491,996
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00278": { "value": "28 Related parties
During 2025, eight family members of Directors were employed by the Group (2024: seven family members), each
at market rate on an arm\u2019s length basis. The total remuneration relating to these staff in aggregate was \u00a3833,000,
comprising salary and bonus of \u00a3855,000 and share-based payment credit of \u00a322,000 (2024: seven individuals,
aggregate remuneration of \u00a3977,000 comprising salary and bonus of \u00a3902,000 and share-based payment expense
of \u00a375,000).
For information on Directors\u2019 remuneration see note 10 and the audited sections of the Remuneration Report as
defined on page 112.
The full registered addresses of all subsidiaries of the Parent Company are disclosed on page 182. ", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00285": { "value": "29 Financial risk management
The Group manages its capital to ensure the Company and all its subsidiaries will be able to continue as a going
concern while maximising the return to shareholders.
The use of financial instruments is managed under policies and procedures approved by the Board. These are
designed to reduce the financial risks faced by the Group and Company, which primarily relate to credit, interest,
liquidity, capital management and foreign currency risks, which arise in the normal course of the Group\u2019s business.
There are no adjustments between the amounts presented in the Statement of Financial Position and the fair values
of the assets and liabilities.
Credit risk
Credit risk is managed on a Group basis and arises from cash and cash equivalents and trade receivables. The Group
provides credit to clients in the normal course of business and the amount that appears in the Consolidated Statement
of Financial Position is net of an allowance for expected credit losses of \u00a3504,000 (2024: \u00a3511,000).
All material trade receivable balances relate to sales transactions with the Group\u2019s blue-chip client base. At the
reporting date, there were no significant concentrations of credit risk. The maximum exposure to credit risk is
represented by the carrying amount of each financial asset.
Credit risk is managed through agreed procedures which include managing and analysing the credit risk for new clients
and managing existing clients. For new clients we obtain and review credit ratings and set credit limits based upon
our past experience. \u00a3408,000 of trade receivables at 31 December 2025 (2024: \u00a3463,000) is owed from new clients
(less than six months).
Interest rate risk
Interest rate risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of
changes in market interest rates. The Group\u2019s exposure to the risk of changes in market interest rates is limited as
the Group had no debt therefore it has limited exposure to interest rate risk. The Group manages its interest rate risk
through regular reviews of its exposure to changes in interest rates.
Liquidity risk
The Group manages liquidity risk by maintaining adequate cash reserves and continuously monitoring forecast and
actual cash flows and, where appropriate, matches the maturity of financial assets and liabilities.
The Group has no debt from third parties at the year end and therefore liquidity risk is not considered a significant
risk at this time due to the Group\u2019s cash balances.
Capital management
The Group\u2019s policy is to maintain a strong capital base so as to maintain investor market, creditor, client and employee
confidence and to sustain future investment and development of the business. The capital structure of the Group
consists of equity attributable to the equity holders of the Group comprising issued share capital, other reserves and
retained earnings.
The Board monitors the capital structure on a regular basis and determines the level of annual dividend. The Group is
not exposed to any externally imposed capital requirements.
Fair values
There is no significant difference between the carrying amounts shown in the Consolidated Statement of Financial
Position and the fair values of the Group and Company\u2019s financial instruments. For current trade and other receivables
or payables with a remaining life of less than one year, the amortised cost is deemed to reflect the fair value. There are
no assets or liabilities measured at fair value through profit and loss, no derivatives used for hedging, or other financial
liabilities at amortised cost.
Foreign currency risk
Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because
of changes in foreign exchange rates. The Group\u2019s exposure to the risk of changes in foreign exchange rates relates
primarily to the Group\u2019s operating activities (when revenue or expense is denominated in a different currency from the
Group\u2019s presentational currency) and the Group\u2019s net investments in foreign subsidiaries.
The currencies giving rise to this risk are primarily the US Dollar, Canadian Dollar, Hong Kong Dollar and Euro.
The Group has both cash inflows and outflows in these currencies that create a natural hedge.
Cash and cash equivalents
The Group\u2019s cash and cash equivalents are denominated in the following currencies:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Pounds Sterling
21,883
26,198
Singapore Dollar
3,093
3,102
Euro
2,709
2,648
US Dollar
2,178
2,800
Canadian Dollar
1,130
1,002
Hong Kong Dollar
1,706
1,461
Australian Dollar
840
719
South African Rand
718
1,039
Chinese Renminbi
567
606
Polish Zloty
346
773
Swiss Franc
81
228
New Zealand Dollar
31
12
\u00a0
35,282
40,588
Trade receivables
The gross carrying amounts of the Group\u2019s trade receivables are denominated in the following currencies:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Pounds Sterling
8,600
10,498
US Dollar
1,920
3,254
Canadian Dollar
1,164
2,854
Australian Dollar
887
903
Hong Kong Dollar
711
1,229
Euro
667
2,720
Singapore Dollar
367
928
Chinese Renminbi
46
97
Polish Zloty
31
229
Swiss Franc
23
75
South African Rand
2
21
New Zealand Dollar
6
\u2013
\u00a0
14,424
22,808
\n
Trade and other payables
The carrying amounts of the Group\u2019s trade and other payables are denominated in the following currencies:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Pounds Sterling
8,730
11,475
Euro
1,921
2,616
Australian Dollar
1,898
1,174
Canadian Dollar
1,722
2,376
US Dollar
1,449
1,701
Singapore Dollar
465
511
Hong Kong Dollar
385
390
Polish Zloty
155
258
Chinese Renminbi
59
82
South African Rand
47
38
Swiss Franc
38
94
New Zealand Dollar
29
19
\u00a0
16,898
20,734
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00279": { "value": "29 Financial risk management
The Group manages its capital to ensure the Company and all its subsidiaries will be able to continue as a going
concern while maximising the return to shareholders.
The use of financial instruments is managed under policies and procedures approved by the Board. These are
designed to reduce the financial risks faced by the Group and Company, which primarily relate to credit, interest,
liquidity, capital management and foreign currency risks, which arise in the normal course of the Group\u2019s business.
There are no adjustments between the amounts presented in the Statement of Financial Position and the fair values
of the assets and liabilities.
Credit risk
Credit risk is managed on a Group basis and arises from cash and cash equivalents and trade receivables. The Group
provides credit to clients in the normal course of business and the amount that appears in the Consolidated Statement
of Financial Position is net of an allowance for expected credit losses of \u00a3504,000 (2024: \u00a3511,000).
All material trade receivable balances relate to sales transactions with the Group\u2019s blue-chip client base. At the
reporting date, there were no significant concentrations of credit risk. The maximum exposure to credit risk is
represented by the carrying amount of each financial asset.
Credit risk is managed through agreed procedures which include managing and analysing the credit risk for new clients
and managing existing clients. For new clients we obtain and review credit ratings and set credit limits based upon
our past experience. \u00a3408,000 of trade receivables at 31 December 2025 (2024: \u00a3463,000) is owed from new clients
(less than six months).
Interest rate risk
Interest rate risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of
changes in market interest rates. The Group\u2019s exposure to the risk of changes in market interest rates is limited as
the Group had no debt therefore it has limited exposure to interest rate risk. The Group manages its interest rate risk
through regular reviews of its exposure to changes in interest rates.
Liquidity risk
The Group manages liquidity risk by maintaining adequate cash reserves and continuously monitoring forecast and
actual cash flows and, where appropriate, matches the maturity of financial assets and liabilities.
The Group has no debt from third parties at the year end and therefore liquidity risk is not considered a significant
risk at this time due to the Group\u2019s cash balances.
Capital management
The Group\u2019s policy is to maintain a strong capital base so as to maintain investor market, creditor, client and employee
confidence and to sustain future investment and development of the business. The capital structure of the Group
consists of equity attributable to the equity holders of the Group comprising issued share capital, other reserves and
retained earnings.
The Board monitors the capital structure on a regular basis and determines the level of annual dividend. The Group is
not exposed to any externally imposed capital requirements.
Fair values
There is no significant difference between the carrying amounts shown in the Consolidated Statement of Financial
Position and the fair values of the Group and Company\u2019s financial instruments. For current trade and other receivables
or payables with a remaining life of less than one year, the amortised cost is deemed to reflect the fair value. There are
no assets or liabilities measured at fair value through profit and loss, no derivatives used for hedging, or other financial
liabilities at amortised cost.
Foreign currency risk
Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because
of changes in foreign exchange rates. The Group\u2019s exposure to the risk of changes in foreign exchange rates relates
primarily to the Group\u2019s operating activities (when revenue or expense is denominated in a different currency from the
Group\u2019s presentational currency) and the Group\u2019s net investments in foreign subsidiaries.
The currencies giving rise to this risk are primarily the US Dollar, Canadian Dollar, Hong Kong Dollar and Euro.
The Group has both cash inflows and outflows in these currencies that create a natural hedge.
Cash and cash equivalents
The Group\u2019s cash and cash equivalents are denominated in the following currencies:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Pounds Sterling
21,883
26,198
Singapore Dollar
3,093
3,102
Euro
2,709
2,648
US Dollar
2,178
2,800
Canadian Dollar
1,130
1,002
Hong Kong Dollar
1,706
1,461
Australian Dollar
840
719
South African Rand
718
1,039
Chinese Renminbi
567
606
Polish Zloty
346
773
Swiss Franc
81
228
New Zealand Dollar
31
12
\u00a0
35,282
40,588
Trade receivables
The gross carrying amounts of the Group\u2019s trade receivables are denominated in the following currencies:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Pounds Sterling
8,600
10,498
US Dollar
1,920
3,254
Canadian Dollar
1,164
2,854
Australian Dollar
887
903
Hong Kong Dollar
711
1,229
Euro
667
2,720
Singapore Dollar
367
928
Chinese Renminbi
46
97
Polish Zloty
31
229
Swiss Franc
23
75
South African Rand
2
21
New Zealand Dollar
6
\u2013
\u00a0
14,424
22,808
\n
Trade and other payables
The carrying amounts of the Group\u2019s trade and other payables are denominated in the following currencies:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0
\u00a3000
\u00a3000
Pounds Sterling
8,730
11,475
Euro
1,921
2,616
Australian Dollar
1,898
1,174
Canadian Dollar
1,722
2,376
US Dollar
1,449
1,701
Singapore Dollar
465
511
Hong Kong Dollar
385
390
Polish Zloty
155
258
Chinese Renminbi
59
82
South African Rand
47
38
Swiss Franc
38
94
New Zealand Dollar
29
19
\u00a0
16,898
20,734
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00280": { "value": "Credit risk
Credit risk is managed on a Group basis and arises from cash and cash equivalents and trade receivables. The Group
provides credit to clients in the normal course of business and the amount that appears in the Consolidated Statement
of Financial Position is net of an allowance for expected credit losses of \u00a3504,000 (2024: \u00a3511,000).
All material trade receivable balances relate to sales transactions with the Group\u2019s blue-chip client base. At the
reporting date, there were no significant concentrations of credit risk. The maximum exposure to credit risk is
represented by the carrying amount of each financial asset.
Credit risk is managed through agreed procedures which include managing and analysing the credit risk for new clients
and managing existing clients. For new clients we obtain and review credit ratings and set credit limits based upon
our past experience. \u00a3408,000 of trade receivables at 31 December 2025 (2024: \u00a3463,000) is owed from new clients
(less than six months).", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00281": { "value": "Interest rate risk
Interest rate risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of
changes in market interest rates. The Group\u2019s exposure to the risk of changes in market interest rates is limited as
the Group had no debt therefore it has limited exposure to interest rate risk. The Group manages its interest rate risk
through regular reviews of its exposure to changes in interest rates.Foreign currency risk
Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because
of changes in foreign exchange rates. The Group\u2019s exposure to the risk of changes in foreign exchange rates relates
primarily to the Group\u2019s operating activities (when revenue or expense is denominated in a different currency from the
Group\u2019s presentational currency) and the Group\u2019s net investments in foreign subsidiaries.
The currencies giving rise to this risk are primarily the US Dollar, Canadian Dollar, Hong Kong Dollar and Euro.
The Group has both cash inflows and outflows in these currencies that create a natural hedge. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00282": { "value": "Liquidity risk
The Group manages liquidity risk by maintaining adequate cash reserves and continuously monitoring forecast and
actual cash flows and, where appropriate, matches the maturity of financial assets and liabilities.
The Group has no debt from third parties at the year end and therefore liquidity risk is not considered a significant
risk at this time due to the Group\u2019s cash balances. ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00283": { "value": "Capital management
The Group\u2019s policy is to maintain a strong capital base so as to maintain investor market, creditor, client and employee
confidence and to sustain future investment and development of the business. The capital structure of the Group
consists of equity attributable to the equity holders of the Group comprising issued share capital, other reserves and
retained earnings.
The Board monitors the capital structure on a regular basis and determines the level of annual dividend. The Group is
not exposed to any externally imposed capital requirements.", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00286": { "value": "Fair values
There is no significant difference between the carrying amounts shown in the Consolidated Statement of Financial
Position and the fair values of the Group and Company\u2019s financial instruments. For current trade and other receivables
or payables with a remaining life of less than one year, the amortised cost is deemed to reflect the fair value. There are
no assets or liabilities measured at fair value through profit and loss, no derivatives used for hedging, or other financial
liabilities at amortised cost.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00284": { "value": "Fair values
There is no significant difference between the carrying amounts shown in the Consolidated Statement of Financial
Position and the fair values of the Group and Company\u2019s financial instruments. For current trade and other receivables
or payables with a remaining life of less than one year, the amortised cost is deemed to reflect the fair value. There are
no assets or liabilities measured at fair value through profit and loss, no derivatives used for hedging, or other financial
liabilities at amortised cost.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00287": { "value": "Fair values
There is no significant difference between the carrying amounts shown in the Consolidated Statement of Financial
Position and the fair values of the Group and Company\u2019s financial instruments. For current trade and other receivables
or payables with a remaining life of less than one year, the amortised cost is deemed to reflect the fair value. There are
no assets or liabilities measured at fair value through profit and loss, no derivatives used for hedging, or other financial
liabilities at amortised cost.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00288": { "value": "Foreign currency risk
Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because
of changes in foreign exchange rates. The Group\u2019s exposure to the risk of changes in foreign exchange rates relates
primarily to the Group\u2019s operating activities (when revenue or expense is denominated in a different currency from the
Group\u2019s presentational currency) and the Group\u2019s net investments in foreign subsidiaries.
The currencies giving rise to this risk are primarily the US Dollar, Canadian Dollar, Hong Kong Dollar and Euro.
The Group has both cash inflows and outflows in these currencies that create a natural hedge. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00289": { "value": "Parent Company Statement of Financial Position
as at 31 December 2025
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
2025
2024
\u00a0
Note
\u00a3000
\u00a3000
Fixed assets
\u00a0 \u00a0 \u00a0
Investments
4
1,323
3,314
\u00a0 \u00a0
1,323
3,314
Current assets
\u00a0 \u00a0 \u00a0
Trade and other receivables
5
32,985
41,410
Cash and cash equivalents
6
14
12
Creditors: amounts falling due within one year
\u00a0 \u00a0 \u00a0
Trade and other payables
7
(166)
(200)
Net assets
\u00a0
34,156
44,536
Equity
\u00a0 \u00a0 \u00a0
Called up share capital
8
1,097
1,097
Share premium account
\u00a0
9,705
9,705
Capital redemption reserve
\u00a0
52
52
Own shares reserve
9
(209)
(2,400)
Other reserves
\u00a0
1,323
3,314
Retained earnings
\u00a0
22,188
32,768
Total equity
\u00a0
34,156
44,536
\n
The Parent Company made a profit for the year of \u00a39,567,000 (2024: profit of \u00a319,384,000). In accordance with
section 408 of the Companies Act 2006, the Parent Company\u2019s individual profit and loss account is not included
in these financial statements.
The notes on pages 179 to 185 are an integral part of the Parent Company Financial Statements (Registered Company
07078823).
These financial statements on pages 177 to 185 were approved by the Board of Directors on 17 March 2026 and were
signed on its behalf by:
Rod Flavell
Mike McLaren
Chief Executive Officer
Chief Financial Officer
17 March 2026
17 March 2026
Parent Company Statement of Changes in Equity
for the year ended 31 December 2025
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Called up
Share
Capital
Own
\u00a0 \u00a0 \u00a0
\u00a0
share
premium
redemption
shares
Other
Retained
Total
\u00a0
capital
account
reserve
reserve
reserves
earnings
equity
\u00a0
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Balance at 1 January 2025
1,097
9,705
52
(2,400)
3,314
32,768
44,536
Profit for the year
\u2013
\u2013
\u2013
\u2013
\u2013
9,567
9,567
Total comprehensive income
\u2013
\u2013
\u2013
\u2013
\u2013
9,567
9,567
for the year
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Share-based payments (note 4)
\u2013
\u2013
\u2013
\u2013
367
\u2013
367
Issue of new shares (note 8)
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
Transfer to retained earnings
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
(note 4)
\u2013
\u2013
\u2013
\u2013
(2,358)
2,358
\u2013
Own shares purchased/ sold
\u2013
\u2013
\u2013
\u2013
\u2013
(156)
(156)
Recharge of net settled share
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
options
\u2013
\u2013
\u2013
2,191
\u2013
(2,076)
115
Dividends paid (note
11
)
\u2013
\u2013
\u2013
\u2013
\u2013
(20,273)
(20,273)
Total transaction with owners,
\u2013
\u2013
\u2013
2,191
(1,991)
(20,147)
(19,947)
recognised directly in equity
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Balance at 31 December 2025
1,097
9,705
52
(209)
1,323
22,188
34,156
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Called up
Share
Capital
Own
\u00a0 \u00a0 \u00a0
\u00a0
share
premium
redemption
shares
Other
Retained
Total
\u00a0
capital
account
reserve
reserve
reserves
earnings
equity
\u00a0
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Balance at 1 January 2024
1,096
9,705
52
(3,016)
3,469
44,270
55,576
Profit for the year
\u2013
\u2013
\u2013
\u2013
\u2013
19,384
19,384
Total comprehensive income
\u2013
\u2013
\u2013
\u2013
\u2013
19,384
19,384
for the year
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Share-based payments (note 4)
\u2013
\u2013
\u2013
\u2013
1,016
\u2013
1,016
Issue of new shares (note 8)
1
\u2013
\u2013
\u2013
\u2013
\u2013
1
Transfer to retained earnings
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
(note 4)
\u2013
\u2013
\u2013
\u2013
(1,171)
1,171
\u2013
Recharge of net settled
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
share options
\u2013
\u2013
\u2013
\u2013
\u2013
(63)
(63)
Own shares purchased/ sold
\u2013
\u2013
\u2013
616
\u2013
(317)
299
Dividends paid (note
11
)
\u2013
\u2013
\u2013
\u2013
\u2013
(31,677)
(31,677)
Total transaction with owners,
1
\u2013
\u2013
616
(155)
(30,886)
(30,424)
recognised directly in equity
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Balance at 31 December 2024
1,097
9,705
52
(2,400)
3,314
32,768
44,536
\n
The notes on pages
179
to 185 are an integral part of the Parent Company Financial Statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800YR62D7GUZLMZ71", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }