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"decimals": -5, "dimensions": { "concept": "computacenterplc:ShareBuybackProgrammeClassifiedAsFinancingActivities", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-454": { "value": "-0.0", "decimals": -5, "dimensions": { "concept": "computacenterplc:ExpensesRelatingToShareBuybackProgrammeClassifiedAsFinancingActivities", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-455": { "value": "1500000.0", "decimals": -5, "dimensions": { "concept": "computacenterplc:ExpensesRelatingToShareBuybackProgrammeClassifiedAsFinancingActivities", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-456": { "value": "12100000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:ProceedsFromIssuingShares", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-457": { "value": "6000000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:ProceedsFromIssuingShares", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-458": { "value": "21900000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-459": { "value": "23100000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-460": { "value": "41800000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities", "entity": 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"value": "
1 Authorisation of Consolidated Financial Statements
The Consolidated Financial Statements of Computacenter plc (Parent Company or the Company) and
its subsidiaries (the Group) for the year ended 31 December 2025 were authorised for issue in
accordance with a resolution of the Directors on 11 March 2026. The Consolidated Balance Sheet was
signed on behalf of the Board by MJ Norris and KA Mortimer. Computacenter plc is a limited company
incorporated and domiciled in England, whose shares are publicly traded.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-527": { "value": "1 Authorisation of Consolidated Financial Statements The Consolidated Financial Statements of Computacenter plc (Parent Company or the Company) and its subsidiaries (the Group) for the year ended 31 December 2025 were authorised for issue in accordance with a resolution of the Directors on 11 March 2026. The Consolidated Balance Sheet was signed on behalf of the Board by MJ Norris and KA Mortimer. Computacenter plc is a limited company incorporated and domiciled in England, whose shares are publicly traded.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-3": { "value": "Computacenter plc ", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-4": { "value": "England", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-476": { "value": "England", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-477": { "value": "
2 Summary of material accounting policies
The accounting policies adopted are consistent with those of the previous financial year, as applied in
the 2024 Annual Report and Accounts.
New or revised standards or interpretations
Some accounting pronouncements which have become effective from 1 January 2025 and have
therefore been adopted do not have a significant impact on the Group\u2019s financial results or position.
IFRS 18 \u2018Presentation and Disclosure in Financial Statements\u2019 will replace IAS 1 \u2018Presentation of Financial
Statements\u2019, effective for annual periods beginning on or after 1 January 2027. The Group is currently
assessing the impact on its Consolidated Financial Statements, particularly with respect to the
structure of the Consolidated Income Statement, the additional disclosures required for management-
defined performance measures and the aggregation/disaggregation of information within the notes.
From a high-level preliminary assessment performed, adoption of IFRS 18 is unlikely to have a material
effect on net profit. However, the grouping of income and expense items into new categories will
change how operating profit is reported within the Consolidated Income Statement. The Group
intends to adopt IFRS 18 from its effective date of 1 January 2027.
Other new standards, interpretations or amendments not yet effective have not been early adopted
and have not been disclosed, as they are not expected to have a material effect on the Group\u2019s
Consolidated Financial Statements. The Group anticipates that all relevant pronouncements will be
adopted for the first period beginning on or after the effective date of the pronouncement.
2.1 Basis of preparation and statement of compliance with IFRS
The Consolidated Financial Statements of the Group have been prepared in accordance with
International Financial Reporting Standards as adopted by the United Kingdom (IFRS) and in
conformity with the requirements of the Companies Act 2006.
The Consolidated Financial Statements are prepared on the historical cost basis, as modified by
financial instruments measured at fair value which are disclosed in note 27.
The Consolidated Financial Statements are presented in pound sterling (\u00a3) and all values are rounded
to the nearest hundred thousand, except when otherwise indicated.
In determining whether it is appropriate to prepare the financial statements on a going concern basis,
the Group prepares a three-year Plan (the Plan) annually by aggregating top-down expectations of
business performance across the Group in the second and third year of the Plan with a detailed
12-month, bottom-up budget for the first year, which was approved by the Board. The Plan is subject
to rigorous downside sensitivity analysis which involves flexing a number of the main assumptions
underlying the forecasts within the Plan. The forecast cash flows from the Plan are aggregated with the
current position, to provide a total three-year cash position against which the impact of potential risks
and uncertainties can be assessed. In the absence of significant external debt, the analysis also
considers access to available committed and uncommitted finance facilities, the ability to raise new
finance in most foreseeable market conditions and the ability to restrict dividend payments.
The Directors have identified a period of not less than 12 months from the date of signing this Annual
Report and Accounts, through to 11 March 2027, as the appropriate period for the going concern
assessment and have based their assessment on the relevant forecasts from the Plan for that period.
No events or conditions beyond the assessment period that may cast significant doubt on the Group\u2019s
ability to continue as a going concern have been identified.
The potential impact of the principal risks and uncertainties, as set out on pages 43 to 50, is then
applied to the Plan. This assessment includes only those risks and uncertainties that, individually or in
plausible combination, would threaten the Group\u2019s business model, future performance, solvency or
liquidity over the assessment period and which are considered to be severe but reasonable scenarios.
It also takes into account an assessment of how the risks are managed and the effectiveness of any
mitigating actions.
For the current period, the combined effect of the potential occurrence of several of the most
impactful risks and uncertainties in the downside sensitivity scenario relates to a modelled, but not
predicted, continuing market downturn scenario, with slower-than-predicted recovery estimates,
beginning in 2026. This scenario simulates a continued impact for some of our customers from a
reduction in customer demand due to the current economic crisis, and ongoing impact on the Group\u2019s
revenues from this instability in the global macroeconomic environment.
The supporting models of the Plan are subject to rigorous downside sensitivity analysis that involves
flexing a number of the main assumptions underlying the forecasts within the Plan. The modelling
resulted in a significant downturn in Group revenues and margins, leading to a substantial loss-making
position over the assessment period.
This analysis results in a large risk-impact adjustment to the cash flows over the assessment period,
which is then compared to the cash position generated by the Plan, throughout the assessment period,
to model whether the business will be able to continue in operation. Included within this sensitivity
scenario is the modelled lack of access to our committed facility.
Under the sensitivity scenario, the business demonstrates modelled solvency and liquidity over the
assessment period.
Our cash and borrowing capacity provides sufficient funds to meet the foreseeable needs of the
Parent and Group. At 31 December 2025, the Group had cash and short-term deposits of \u00a3628.5m and
bank debt, primarily related to the recently built headquarters in Germany and operations in North
America, of \u00a322.5m. The Group also has an unsecured multi-currency revolving loan facility of
\u00a3200.0m with an initial term of five years, which has been extended to seven years by exercising two
one-year extension options. The revised expiry of the facility is 8 December 2029.
The Group has a resilient balance sheet position, with net assets of \u00a3897.9m as at 31 December 2025.
The Group made a profit after tax of \u00a3157.1m, and delivered net cash flows from operating activities of
\u00a3293.6m, for the year ended 31 December 2025.
As the analysis continues to show a strong forecast cash position, even under the severe economic
conditions modelled in the sensitivity scenarios, the Directors continue to consider that the Parent and
Group are well placed to manage business and financial risks in the current economic environment.
Based on this assessment, the Directors confirm that they have a reasonable expectation that the
Parent and Group will be able to continue in operation and meet their liabilities as they fall due over the
period of not less than 12 months from the date of signing this Annual Report and Accounts and
therefore have prepared the financial statements on a going concern basis.
2.2 Basis of consolidation
The Consolidated Financial Statements comprise the financial statements of the Parent Company and
its subsidiaries as at 31 December each year. The financial statements of subsidiaries are prepared for
the same reporting year as the Parent Company, using existing Generally Accepted Accounting
Practice (GAAP) in each country of operation. Adjustments are made on consolidation for differences
that may exist between the respective local GAAPs and IFRS.
All intra-Group balances, transactions, income and expenses and profit and losses resulting from
intra-Group transactions have been eliminated in full.
Subsidiaries are consolidated from the date on which the Group obtains control and cease to be
consolidated from the date on which the Group no longer retains control. Non-controlling interests
represent the portion of profit or loss and net assets in subsidiaries that is not held by the Group and
is presented separately from Parent shareholders\u2019 equity in the Consolidated Balance Sheet.
2.2.1 Foreign currency translation
Each entity in the Group determines its own functional currency and items included in the financial
statements of each entity are measured using that functional currency. Transactions in foreign
currencies are initially recorded in the functional currency at the exchange rate ruling at the date of the
transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the
functional currency rate of exchange ruling at the Consolidated Balance Sheet date.
Foreign exchange gains and losses resulting from the settlement of transactions and from the
translation of monetary assets and liabilities are taken to the Consolidated Income Statement, except
foreign currency differences arising from the translation of qualifying cash flow hedges, which are
recognised in the Consolidated Statement of Comprehensive Income, to the extent that the hedges
are effective.
Non-monetary items that are measured in terms of historical cost in a foreign currency are translated
using the exchange rate as at the date of initial transaction.
The functional currencies of the main overseas subsidiaries are euro (\u20ac) and US dollar ($). The Group\u2019s
presentation currency is pound sterling (\u00a3). As at the reporting date, the assets and liabilities of
overseas subsidiaries are translated into the presentation currency of the Group at the rate of
exchange ruling at the Consolidated Balance Sheet date and their income statements are translated at
the average exchange rates for the year. Exchange differences arising on the retranslation are
recognised in the Consolidated Statement of Comprehensive Income. On disposal of a foreign entity,
the deferred cumulative amount recognised in the Consolidated Statement of Comprehensive Income
relating to that particular foreign operation is recognised in the Consolidated Income Statement.
2.3 Revenue
Revenue is recognised when the Group\u2019s performance obligations are fulfilled, to the extent of the
amount which is expected to be received from customers as consideration for the transfer of goods
and services to the customer.
In multi-element contracts with customers where more than one good (Technology Sourcing) or service
(Professional Services and Managed Services) is provided to the customer, analysis is performed to
determine whether the separate promises are distinct performance obligations within the context of
the contract. To the extent that this is the case, the transaction price is allocated between the distinct
performance obligations based upon relative standalone selling prices. The revenue is then assessed
for recognition purposes based upon the nature of the activity and the terms and conditions of the
associated customer contract relating to that specific distinct performance obligation.
The following specific recognition criteria must also be met before revenue is recognised:
2.3.1 Technology Sourcing
The Group supplies hardware, software and resold third-party services (together as \u2018goods\u2019) to
customers that are sourced from and delivered by a number of suppliers.
Technology Sourcing revenue is recognised when the Group\u2019s performance obligations are fulfilled at
a point in time when control of the goods has been transferred to the customer. Typically, customers
obtain control of the goods when they are delivered to and have been accepted at their premises,
depending on individual customer arrangements. Invoices are routinely generated at despatch from
our Integration Centers or, in the case of direct delivery by supplier, upon receipt at customer
locations. At each reporting date, a process is undertaken to ensure revenue is not recognised for
goods that have not been received by customers at that reporting date. Payment for the goods is
generally received on, or before, industry-standard payment terms, ordinarily 30\u201360 days. Refer to
note 3.2.1 for \u2018bill and hold\u2019 transactions.
Revenue is recorded at the price specified in sales invoices which is based on the customer contracts,
net of any agreed discounts and rebates, and exclusive of value added tax on goods or services
supplied to customers during the year.
In limited instances, the Group provides early-payment discounts or rebates to its customers, which
create variability in the transaction price. In determining the variable consideration to be recognised,
these discounts and rebates are estimated based on the terms of contractually agreed arrangements
and the amount of consideration to which the Group will be entitled in exchange for supplying the
goods or services. The level of estimation involved in assessing the variable consideration is minimal,
given the arrangements are generally prospective in nature and therefore deductions from revenue
and trade receivables are appropriately accounted for at the point revenue is recognised.
Revenue is recognised to the extent that it is highly probable that a significant reversal in the amount
of cumulative revenue recognised will not occur.
Technology Sourcing principal versus agent recognition
Management assesses the classification of certain revenue contracts for Technology Sourcing revenue
recognition on either an agent or principal basis. Because the identification of the principal in a
contract is not always clear, Management makes a determination by evaluating the nature of our
promise to our customer as to whether it is a performance obligation to pass control of the specified
goods or services ourselves, in which case we are the principal, or to arrange for those goods or
services to be provided by the other party, where we are the agent. We determine whether we are a
principal or an agent for each specified good or service promised to the customer, by evaluating the
nature of our promise to the customer and if we control each specified good or service before it is
delivered to the customer. We perform this evaluation by assessing the fact pattern of the arrangement
against a non-exhaustive list of indicators that a performance obligation could involve an
agency relationship:
\u2022 the vendor retains primary responsibility for fulfilling the sale;
\u2022 we take no inventory risk before or after the goods have been ordered, during shipping or on return;
\u2022 we do not have discretion to establish pricing for the vendor\u2019s goods, limiting the benefit we can
receive from the sale of those goods; and
\u2022 our consideration is in the form of a commission, which is usually predetermined.
In certain arrangements, the Group facilitates the sale of software licences to customers under
multi-year contracts. The underlying licensing agreement is between the customer and the software
vendor, who is responsible for issuing licence keys, enabling access to the software, and maintaining
its functionality throughout the term. The Group\u2019s role is to arrange the transaction, including
confirming customer requirements, placing the relevant purchase orders with the vendor, and
invoicing the customer.
Having considered the nature of these arrangements, Management has concluded that the Group acts
as an agent, because it does not control the software before it is transferred to the customer and the
vendor retains primary responsibility for fulfilling the licence commitment. In such cases, revenue is
recognised on a net basis, representing the margin that the Group retains after paying the vendor.
For multi-year arrangements where customers are invoiced annually, the Group may complete its
arranging activity at the outset of the contract term. However, the margin to which the Group is entitled
for renewal years is dependent upon customer confirmation of licence quantities and vendor pricing,
both of which are typically determined at each anniversary date. These features give rise to a variable
consideration. In accordance with IFRS 15, the Group recognises revenue relating to renewal years only
when it is highly probable that a significant reversal will not occur. As a result, revenue for the first year
of the contract is recognised when the Group has fulfilled its arranging obligation and the related
consideration is known. Revenue for subsequent years is recognised when licence quantities and
vendor pricing are confirmed, and the variable consideration constraint has been lifted.
2.3.2 Professional Services
The Group provides skilled professionals to customers either operating within a project framework
or on a \u2018resource on demand\u2019 basis.
For contracts operating within a project framework, revenue is recognised based on the transaction
price, with reference to the costs incurred as a proportion of the total estimated costs (percentage
of completion basis) of the contract. If the total estimated costs and revenues of a project framework
contract cannot be reliably estimated, revenue is recognised only to the extent that costs have been
incurred and where the Group has an enforceable right to payment as work is being performed.
A provision for forecasted excess costs over forecasted revenue is made as soon as a loss is foreseen
(see note 2.16 for further detail).
For contracts which are \u2018resource on demand\u2019, where highly skilled employees work for a customer on
projects and engagements managed by the customer, revenue is billed on a timesheet basis. The
Group elects to use the practical expedient in IFRS 15.B16, as we have a right to consideration from our
\u2018resource on demand\u2019 Professional Services customers in an amount that corresponds directly with the
value to our customer of the Group\u2019s performance completed to date. The practical expedient applied
permits the Group to recognise these \u2018resource on demand\u2019 Professional Services revenues in the
amount to which the entity has a right to invoice. \u2018Resource on demand\u2019 Professional Services revenue
is therefore recognised throughout the term of the contract, as services are delivered, with amounts
recognised based on monthly invoiced amounts, as this corresponds to the service delivered to the
customer and the satisfaction of the Group\u2019s performance obligations.
Under either basis, Professional Services revenue is recognised over time. The majority of the Group\u2019s
Professional Services revenue is constituted by \u2018resource on demand\u2019 arrangements, is recognised in
this manner and represents the primary area of growth in this business line. The overall balance of risks
to recognition for this business is therefore decreased compared to the scenario where the majority
of Professional Services revenue is recognised on a percentage of completion basis. This is due to
the monthly timesheet nature of the billing, which is agreed regularly with the customer as the service
is delivered.
Payment for the Services, which are invoiced monthly, is generally on industry standard
payment terms.
2.3.3 Managed Services
The Group sells maintenance, support and management of customers\u2019 IT infrastructures and operations.
The specific performance obligations and invoicing conditions in our Managed Services contracts are
typically related to the number of calls, interventions or users that we manage and therefore the
customer simultaneously receives and consumes the benefits of the services as they are performed.
The Group elects to use the practical expedient in IFRS 15.B16, as we have a right to consideration from
our Managed Services customers in an amount that corresponds directly with the value to our
customer of the Group\u2019s performance completed to date. The practical expedient applied permits the
Group to recognise Managed Services revenue in the amount to which the entity has a right to invoice.
Managed Services revenue is therefore recognised throughout the term of the contract, as services
are delivered, with amounts recognised based on monthly invoiced amounts, as this corresponds to
the service delivered to the customer and the satisfaction of the Group\u2019s performance obligations.
Invoice payment is generally on industry standard payment terms.
On occasion, the Group may have a limited number of Managed Services contracts where revenue
is recognised on a percentage of completion basis, which is determined by reference to the costs
incurred as a proportion of the total estimated costs of the contract. If the total costs and revenues
of a contract cannot be reliably estimated, revenue is recognised only to the extent that costs have
been incurred and where the Group has an enforceable right to payment as work is being performed.
A provision for forecast excess costs over forecasted revenue is made as soon as a loss is foreseen
(see note 2.16 for further detail).
2.3.4 Contract assets and liabilities
A contract asset is recognised when the Group has a right to consideration for goods or services
which have been transferred to the customer but have not been billed, therefore excluding receivable
balances. Contract assets typically relate to longer-term Professional and Managed Services contracts
where work has been performed but has not been invoiced to the customer, and are included within
accrued income on the Consolidated Balance Sheet.
A contract liability is recognised when a customer pays the Group, or the Group has a right to
consideration that is unconditional, before the transfer of the goods or services to which it relates.
Contract liabilities typically relate to longer-term Professional and Managed Services contracts
where consideration has been received under agreed billing timelines for which work has yet to be
performed, and are included within deferred income on the Consolidated Balance Sheet.
Costs of obtaining and fulfilling revenue contracts
The Group operates in a highly competitive environment and is frequently involved in contract bids
with multiple competitors, with the outcome usually unknown until the contract is awarded and signed.
When accounting for costs associated with obtaining and fulfilling customer contracts, the Group first
considers whether these costs fit within a specific IFRS standard or policy. Any costs associated with
obtaining or fulfilling revenue contracts which do not fall into the scope of other IFRS standards or
policies are considered under IFRS 15. All such costs are expensed as incurred, other than the two
types of costs noted below:
1. Win fees \u2013 The Group pays \u2018win fees\u2019 to certain employees as bonuses for successfully obtaining
customer contracts. As these are incremental costs of obtaining a customer contract, they are
deferred along with any associated payroll tax expense to the extent they are expected to be
recovered. These balances are presented within prepayments in the Consolidated Balance Sheet.
The win fee balance that will be realised after more than 12 months is disclosed as non-current.
2. Fulfilment costs \u2013 The Group often incurs costs upfront relating to the initial set-up phase of an
outsourcing contract, which the Group refers to as \u2018Entry Into Service\u2019. These costs do not relate to
a distinct performance obligation in the contract, but rather are accounted for as fulfilment costs
under IFRS 15 as they are directly related to the future performance on the contract. They are
therefore capitalised to the extent that they are expected to be recovered. These balances are
presented within prepayments in the Consolidated Balance Sheet.
Both types of assets resulting from capitalised win fees and Entry Into Service costs are amortised on a
systematic basis that is consistent with the transfer to the customer of the goods and services to which
the asset relates, over the contract term. The amortisation charges on win fees and Entry Into Service
costs are recognised in the Consolidated Income Statement within administrative expenses and cost
of sales, respectively.
Any bid costs incurred by the Group\u2019s Central Bid Management Engines are not capitalised or charged
to the contract, but instead directly charged to administrative expenses as they are incurred. These
costs associated with bids are not separately identifiable nor can they be measured reliably, as the
Group\u2019s internal bid teams work across multiple bids at any one time.
2.3.5 Finance income
Income is recognised as interest accrues.
2.4 Exceptional items The Group presents items of income and expense as exceptional items when the nature and expected infrequency of the events giving rise to them mean they merit separate presentation. This allows shareholders to understand the elements of financial performance in the year, facilitating comparison with prior years and assessment of trends in financial performance. 2.5 Adjusted measures The Group uses a number of non-GAAP financial measures in addition to those reported in accordance with IFRS. The Directors believe that these non-GAAP measures, also referred to as adjusted measures, provide additional useful information on the underlying trends, performance and position of the Group. The adjusted measures are also used to enhance the comparability of information between reporting periods, by adjusting for non-recurring or uncontrollable factors which affect IFRS measures, to aid the user in understanding the Group\u2019s performance. Consequently, adjusted measures are used by the Directors and Management for performance analysis, planning, reporting and incentive-setting purposes. Adjusted measures have remained consistent with the prior year. However, as with all non-GAAP alternative performance measures, these adjusted measures present some natural limitations in their usage to understand the Group\u2019s performance. These limitations include the lack of comparability with non-GAAP and GAAP measures used by other companies and the fact that the results may, from time-to-time, contain the benefit of acquisitions made but exclude the significant costs associated with that acquisition or the amortisation of acquired intangibles. It is therefore not a complete record of the Group\u2019s financial performance as compared to its GAAP results. The exclusion of other adjusting items may result in adjusted earnings being materially higher or lower than reported earnings. In particular, when significant acquisition related charges are excluded, adjusted earnings will be higher than reported GAAP-compliant earnings. These adjusted measures comprise: gross invoiced income, adjusted administrative expenses, adjusted operating profit or loss, adjusted net interest, adjusted profit or loss before tax, adjusted tax, adjusted profit or loss for the year, adjusted earnings per share, and adjusted diluted earnings per share. They are, as appropriate, each stated before: exceptional and other adjusting items including gain or loss on acquisitions, expenses related to material acquisitions, amortisation of acquired intangibles, utilisation of deferred tax assets (where initial recognition was as an exceptional item or a fair value adjustment on acquisition), and the related tax effect of these exceptional and other adjusting items, as Management does not consider these items when reviewing the underlying performance of the Segment or the Group as a whole. Gross invoiced income is based on the value of invoices raised to customers, net of the impact of credit notes and excluding VAT and other sales taxes. This reflects the cash movements from revenue, to assist Management and the users of the Annual Report and Accounts in understanding revenue growth on a \u2018Principal\u2019 basis and to assist in their assessment of working capital movements in the Consolidated Balance Sheet and Consolidated Cash Flow Statement. This measure allows an alternative view of growth in adjusted gross profit, based on the product mix differences and the accounting treatment thereon. Gross invoiced income includes all items recognised on an agency basis within revenue, on a gross income billed to customers basis, as adjusted for deferred and accrued revenue. Adjusted net funds or adjusted net debt includes cash and cash equivalents, other short- or long-term borrowings and current asset investments. This measure excludes all lease liabilities recognised under IFRS 16. Net funds is adjusted net funds including all lease liabilities recognised under IFRS 16. The Group excludes lease liabilities from its non-GAAP adjusted net funds measure, to allow an alternative view of the Group\u2019s overall liquidity position excluding the effect of the lease liabilities required to be capitalised under IFRS 16. A reconciliation to adjusted measures is provided on page 32, which details the impact of exceptional and other adjusting items when comparing to the non-GAAP financial measures, in addition to those reported in accordance with IFRS. Further detail is also provided within note 4, Segment information. A reconciliation of net funds is provided on page36. Refer to the alternative performance measures section of the glossary on page 221 for further commentary. 2.6 Impairment of non-financial assets The Group assesses at each reporting date whether there is an indication that an asset may be impaired. If any such indication exists, or when annual impairment testing for an asset is required, the Group makes an estimate of the asset\u2019s recoverable amount. Where an asset does not have independent cash flows, the recoverable amount is assessed for the cash-generating unit (CGU) to which it belongs. Assets are grouped together at the lowest level which generates cash inflows that are largely independent of the cash inflows from other assets or CGUs. The recoverable amount is the higher of the fair value less costs to sell and the value-in-use of the asset or CGU. Where the carrying amount of an asset exceeds its recoverable amount, the asset is considered impaired and is written down to its recoverable amount. Impairment losses are recognised in the Consolidated Income Statement. In assessing value-in-use, the estimated future cash flows are discounted to their present value using a post-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Where applicable, fair value less costs to sell is estimated using the income approach, which applies discounted cash flow techniques based on the best available information and, where possible, observable market data. This involves forecasting the future cash flows that a market participant would expect to derive from the asset or CGU, applying an appropriate discount rate, and making assumptions regarding terminal values, growth rates and disposal proceeds. Costs to sell comprise estimated incremental costs directly attributable to the disposal of an asset or CGU.
For assets excluding goodwill, an assessment is made at each reporting date whether there is any
indication that previously recognised impairment losses may no longer exist or may have decreased.
If such indication exists, the Group estimates the asset\u2019s or CGU\u2019s recoverable amount. A previously
recognised impairment loss is reversed only if there has been a change in the assumptions used to
determine the asset\u2019s recoverable amount since the last impairment was recognised. The reversal is
limited so that the carrying amount of the asset does not exceed its recoverable amount, nor exceed
the carrying amount that would have been determined, net of depreciation, had no impairment loss
been recognised for the asset in prior years. As the Group has no assets carried at revalued amounts,
such reversal is recognised in the Consolidated Income Statement.
2.7 Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and any accumulated
impairment losses. Depreciation, down to residual value, is calculated on a straight-line basis over the
estimated useful life of the asset as follows:
\u2022 freehold buildings: 25\u201350 years
\u2022 short leasehold improvements: shorter of seven years and period to expiry of lease
\u2022 fixtures and fittings:
\u2013 head office: 5\u201315 years
\u2013 other: shorter of seven years or period to expiry of lease
\u2022 office machinery and computer hardware: 2\u201315 years
\u2022 motor vehicles: three years
Freehold land is not depreciated. An item of property, plant and equipment is derecognised upon
disposal or when no future economic benefits are expected to arise from the continued use of the
asset. Any gain or loss arising on derecognition of the asset (calculated as the difference between the
net disposal proceeds and the carrying amount of the item) is included in the Consolidated Income
Statement in the year the item is derecognised.
2.8 Leases
2.8.1 Group as lessee
Recognition of a lease
The contracts are assessed by the Group, to determine whether a contract is, or contains, a lease.
In general, arrangements are a lease when all of the following apply:
\u2022 it conveys the right to control the use of an identified asset for a certain period, in exchange for
consideration;
\u2022 the Group obtains substantially all economic benefits from the use of the asset; and
\u2022 the Group can direct the use of the identified asset.
The Group elects to separate the non-lease components.
Measurement of a right-of-use asset and lease liability
Right-of-use asset
The Group measures the right-of-use asset at cost, which includes the following:
\u2022 the initial amount of the lease liability, adjusted for any lease payments made at or before the lease
commencement date;
\u2022 any lease incentives received; and
\u2022 any initial direct costs incurred by the Group, as well as an estimate of costs to be incurred by the
Group in dismantling and removing the underlying asset, restoring the site on which it is located or
restoring the underlying asset to the condition required by the lease contract. Cost for dismantling,
removing or restoring the site on which it is located and/or the underlying asset is only recognised
when the Group incurs an obligation to do so.
The right-of-use asset is depreciated over the lease term, using the straight-line method.
Lease liability
The lease liability is initially measured at the present value of the unpaid lease payments, discounted
using the interest rate implicit in the lease, or if the rate cannot be readily determined, the Group\u2019s
incremental borrowing rate. Lease payments included in the measurement comprise fixed payments,
variable lease payments that depend on an index or a rate, amounts to be paid under a residual value
guarantee and lease payments in an optional renewal period, if the Group is reasonably certain to
exercise an extension option, as well as penalties for early termination of a lease, if the Group is
reasonably certain to terminate early. If there is a purchase option present, this will be included if the
Group is reasonably certain to exercise the option.
Leases of low-value assets and short term
Leases of low-value assets (< \u00a35,000) and short-term leases with a term of 12 months or less are not
required to be recognised on the Consolidated Balance Sheet and payments made in relation to these
leases are recognised on a straight-line basis in the Consolidated Income Statement.
2.8.2 Group as a lessor
The Group has entered into lease agreements as a lessor on certain items of IT equipment and
software. Leases for which the Group is a lessor are classified as either operating or finance leases. The
Group assesses whether it transfers substantially all the risks and rewards of ownership. Those leases
that do not transfer substantially all the risks and rewards are classified as operating leases. Rental
income arising from operating leases is accounted for on a straight-line basis over the lease term.
If an arrangement contains lease and non-lease components, then the Group applies IFRS 15 to
allocate the consideration of the contract.
The Group applies the derecognition and impairment requirements in IFRS 9 to the net investment in
the lease, as applicable.
In cases where the Group acts as an intermediate lessor, it accounts for its interests in both the
head-lease and the sub-lease.
2.9 Intangible assets
2.9.1 Software and software licences
Software and software licences include computer software that is not integral to a related item of
hardware. These assets are stated at cost less accumulated amortisation and any impairment in value.
Amortisation is calculated on a straight-line basis over the estimated useful life of the asset. Currently
software is amortised over four years. The carrying values of software and software licences are
reviewed for impairment when events or changes in circumstances indicate that the carrying value
may not be recoverable. If any such indication exists and where the carrying values exceed the
estimated recoverable amount, the assets are written down to their recoverable amount.
2.9.2 Software under development
Costs that are incurred and that can be specifically attributed to the development phase of
management information systems for internal use are capitalised only if the expenditure can be
measured reliably, the management information system is technically and commercially feasible,
future economic benefits are probable, and the Group intends to and has sufficient resources to
complete development and to use the system.
Research expenditure and development expenditure that do not meet the criteria above are
recognised as an expense as incurred. Development costs previously recognised as an expense are
not recognised as an asset in a subsequent period.
Directly attributable costs that are capitalised typically include professional fees and cost of material/
services consumed.
Capitalised development costs are recorded as intangible assets and amortised over their useful life
from the point at which the management information system is ready for use.
Costs associated with maintaining in-use software programs are recognised as an expense as incurred.
2.9.3 Other intangible assets
Intangible assets acquired as part of a business combination are carried initially at fair value. Following
initial recognition, intangible assets are carried at cost less accumulated amortisation and any
impairment in value. Intangible assets with a finite life have no residual value and are amortised on a
straight-line basis over their expected useful lives, with charges included in administrative expenses
as follows:
\u2022 existing customer relationships: 10\u201315 years
\u2022 tools and technology: seven years
\u2022 order backlog: within three months
The carrying value of intangible assets is reviewed for impairment whenever events or changes in
circumstances indicate the carrying value may not be recoverable. Expected useful lives are reviewed
on a yearly basis.
2.9.4 Goodwill Business combinations are accounted for under IFRS 3 Business Combinations using the acquisition method. Any excess of the cost of the business combination over the Group\u2019s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities is recognised in the Consolidated Balance Sheet as goodwill and is not amortised. Any goodwill arising on the acquisition of equity- accounted entities is included within the cost of those entities. After initial recognition, goodwill is stated at cost less any accumulated impairment losses, with the carrying value being reviewed for impairment at least annually and whenever events or changes in circumstances indicate that the carrying value may be impaired. For the purpose of impairment testing, goodwill is allocated to the related CGU monitored by Management, usually at business Segment level. CGUs to which goodwill has been allocated are tested for impairment at least annually. Where the recoverable amount of the CGU is less than its carrying amount, including goodwill, an impairment loss is recognised in the Consolidated Income Statement. The impairment loss reduces first the carrying amount of allocated goodwill and any remaining amount is charged to other assets within the CGU based on their recoverable amounts. Excluding goodwill, other assets within the CGU are subsequently reassessed for any indicators of impairment reversal. All other individual assets or CGUs are tested for impairment as described in note 2.6. 2.10 Inventories Inventories held for specific non-cancellable customer orders or projects are carried at the lower of cost and net realisable value, after making allowance for any obsolete or slow-moving items. Cost is determined using the specific identification of cost method. Items held in inventory that are not specifically identified for a particular customer order or project are carried at the lower of weighted average cost and net realisable value, net of any allowance for obsolete or slow-moving items. Costs include those incurred in bringing each product to its present location and condition, on a first-in, first-out basis. Net realisable value is the estimated selling price in the ordinary course of business, less the estimated costs necessary to make the sale. 2.11 Financial assets Financial assets, other than trade receivables, are recognised at their fair value, which initially equates to the sum of the consideration given and the directly attributable transaction costs. Subsequently, the financial assets are measured at either amortised cost or fair value, depending on their classification under IFRS 9. The classification depends on the Group\u2019s business model for managing the financial assets and the contractual terms of the cash flows.
2.11.1 Trade receivables
Trade receivables, which generally have 30- to 60-day credit terms, are initially recognised and
carried at their original invoice amount less an allowance for any uncollectable amounts. The business
model for trade receivables is that they are held for the collection of contractual cash flows, therefore
they are subsequently measured at amortised cost. The trade receivables are derecognised on receipt
of cash from the customer.
Trade receivables sold to a third party, including factoring, are derecognised when the criteria for
derecognition under IFRS 9 are met. This involves evaluating the specific terms of the transaction to
determine if the Group has substantially transferred associated risks and rewards, has relinquished
control of, and has no material continuing involvement with the receivables. Upon derecognition, the
difference between the carrying amount and the consideration received (net of transaction costs) is
recognised in the Consolidated Income Statement as follows:
\u2022 within cost of sales, where the Group sells receivables as an integral part of delivering goods or
services; or
\u2022 within administrative expenses, where the Group sells receivables for its cash flow management and
this is not directly tied to revenue generation.
If derecognition criteria are not met or only partially met, the Group continues to recognise the trade
receivables or the portion relating to its retained interest or residual involvement. A financial liability is
recognised for the consideration received from the factoring party, measured initially at fair value and
subsequently at amortised cost.
Given the short lives of the trade receivables, there are generally no material fair value movements
between initial recognition and the derecognition of the receivable.
The Group assesses for doubtful debts (impairment) using the expected credit losses model, as
required by IFRS 9. For trade receivables, the Group applies the simplified approach, which requires
expected lifetime losses to be recognised from the initial recognition of the receivables. Material or
high-risk balances are reviewed and provided for individually, based on a number of factors including:
\u2022 the financial strength of the customer;
\u2022 the level of default that the Group has suffered in the past;
\u2022 the age of the receivable outstanding; and
\u2022 the Group\u2019s trading experience with that customer.
2.11.2 Cash and cash equivalents
Cash and short-term deposits in the Consolidated Balance Sheet comprise cash at bank and in hand,
and short-term deposits with an original maturity of three months or less.
For the purpose of the Consolidated Cash Flow Statement, cash and cash equivalents consist of cash
and short-term deposits as defined above, net of outstanding bank overdrafts which form an integral
part of the Group\u2019s cash management.
2.12 Financial liabilities
Financial liabilities are initially recognised at their fair value and, in the case of borrowings (including
credit facility), net of directly attributable transaction costs.
The subsequent measurement of financial liabilities is at amortised cost, unless otherwise described.
2.13 Derecognition of financial assets and liabilities
2.13.1 Financial assets
A financial asset or, where applicable, a part of a financial asset or part of a group of similar financial
assets, is derecognised where:
\u2022 the rights to receive cash flows from the asset have expired; or
\u2022 the Group retains the right to receive cash flows from the asset, but has assumed an obligation to
pay them in full without material delay to a third party under a pass-through arrangement; or
\u2022 the Group has transferred its rights to receive cash flows from the asset and either (a) has
transferred substantially all the risks and rewards of the asset, or (b) has neither transferred nor
retained substantially all the risks and rewards of the asset but has transferred control of the asset.
2.13.2 Financial liabilities
A financial liability is derecognised when the obligation under the liability is discharged, cancelled
or expired.
2.14 Derivative financial instruments and hedge accounting
The Group uses foreign currency forward contracts to hedge its foreign currency risks associated with
foreign currency fluctuations. More information about the Group\u2019s risk management activities related
to derivative financial instruments and hedge accounting is provided in note 27.
Forward contracts are initially recognised at fair value on the date that the contract is entered into and
are subsequently remeasured at fair value at each reporting date. The fair value of forward currency
contracts is calculated by reference to current forward exchange rates for contracts with similar
maturity profiles. Forward contracts are recorded as assets when the fair value is positive and as
liabilities when the fair value is negative.
At the inception of a hedge relationship, the Group formally designates and documents the hedge
relationship to which the Group wishes to apply hedge accounting and the risk management objective
and strategy for undertaking the hedge. The documentation includes identification of both the
hedging instrument and the hedged item or transaction and then the economic relationship between
the two, including whether the hedging instrument is expected to offset changes in cash flow of the
hedged item.
For the purposes of hedge accounting, hedges are classified as cash flow hedges when hedging the exposure to variability in cash flows that is either attributable to a particular risk associated with a recognised asset or liability, a highly probable forecast transaction, or the foreign currency risk in an unrecognised firm commitment. Such hedges are expected to be highly effective in achieving offsetting changes in cash flows. The Group designates the full change in the fair value of the forward contract (including forward points) as the hedging instrument. Cash flow hedges that meet the criteria for hedge accounting are accounted for as follows: the effective portion of the gain or loss on the hedging instrument is recognised directly in other comprehensive income in the cash flow hedge reserve, while any ineffective portion is recognised immediately in the Consolidated Income Statement within administrative expenses. Amounts recognised within the Consolidated Statement of Comprehensive Income are transferred to the Consolidated Income Statement, within administrative expenses, when the hedged transaction affects the Consolidated Income Statement, such as when the hedged financial expense is recognised. If the forecast transaction or firm commitment is no longer expected to occur, the cumulative gain or loss previously recognised in equity is transferred to the Consolidated Income Statement within administrative expenses. If the hedging instrument matures or is sold, terminated or exercised without replacement or rollover, any cumulative gain or loss previously recognised within the Consolidated Statement of Comprehensive Income remains within the Consolidated Statement of Comprehensive Income until the forecast transaction or firm commitment affects the Consolidated Income Statement. Any other gains or losses arising from changes in fair value on forward contracts are taken directly to administrative expenses in the Consolidated Income Statement. 2.15 Fair value measurement The Group measures certain financial instruments at fair value at each balance sheet date. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. The Group uses valuation techniques that are appropriate in the circumstances and for which sufficient data is available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs. Fair value-related disclosures for financial instruments that are measured at fair value or where fair values are disclosed, are summarised in note 27. 2.16 Provisions (excluding restructuring provision) Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event; it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and; a reliable estimate can be made of the amount of the obligation. If the effect of the time value of money is material, provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and, where appropriate, the risks specific to the liability. Where discounting is used, the increase in the provision due to the passage of time is recognised as a borrowing cost. Customer contract provisions Management continually monitors the financial performance of contracts. Where there are indicators that a contract could result in a negative margin, the future financial performance of that contract will be reviewed in detail. If, after further financial analysis, the full financial consequence of the contract can be reliably estimated, and it is determined that the contract is potentially loss-making, then the best estimate of the losses expected to be incurred until the end of the contract will be provided for. In establishing if future costs are forecast to exceed the future revenue, Management will take into account the anticipated inflationary impact on the cost base, offset by any rights to increase pricing under Cost of Living Adjustment (COLA) clauses that have been incorporated in the customer contract. The Group applies IAS 37 \u2013 \u2018Provisions, Contingent Liabilities and Contingent Assets\u2018 in its assessment of whether contracts are considered onerous and in subsequently estimating the provision. The Group\u2019s approach is to apply the full cost approach, which considers total estimated costs (i.e. directly attributable variable costs and fixed allocated costs) in the assessment of whether the contract is onerous or not and in the measurement of the provision. A provision for onerous contracts is made as soon as a loss is foreseen and is measured at the present value of the lower of the expected cost of terminating the contract and the expected net cost of continuing with the contract, which is determined based on incremental costs necessary to fulfil the obligation under the contract. Before a provision is established, the Group recognises any impairment loss on the assets associated with that contract. 2.17 Pensions and other post-employment benefits The Group operates a defined contribution pension scheme available to all UK employees and similar schemes are operating in other jurisdictions, including North America and Germany. Contributions are recognised as an expense in the Consolidated Income Statement as they become payable in accordance with the rules of the scheme. There are no material pension schemes within the Group\u2019s overseas operations. Under French employment law, the Group has an obligation to make a one-off payment to French employees upon retirement from the Group at the mandatory age, the Indemnit\u00e9s de Fin de Carri\u00e8re (IFC). Typically, the retirement benefit is based on length of service of the employee and his or her salary at retirement. The amount is set via a legal minimum, but the retirement premiums can be improved by the collective agreement or employment contract in some cases. For Computacenter\u2019s French employees, the payment is based on accrued service and ranges from one month of salary after five years of service to 9.4 months of salary after 47 years of service.
If the employee leaves voluntarily at any point before retirement, all liability is extinguished, and any
accrued service is not transferred to any new employment.
Management continues to account for this obligation according to IAS 19 (revised). Refer to note 33 for
further disclosure.
2.18 Taxation
2.18.1 Current tax
Current tax assets and liabilities for the current and prior years are measured at the amount expected
to be recovered from or paid to the tax authorities. The tax rates and tax laws used to compute the
amount are those that are enacted or substantively enacted by the balance sheet date.
2.18.2 Deferred income tax
Deferred income tax is recognised on all temporary differences arising between the tax bases of
assets and liabilities and their carrying amounts in the Consolidated Financial Statements, with the
following exceptions:
\u2022 where the temporary difference arises from the initial recognition of goodwill or from an asset or
liability in a transaction that is not a business combination, that at the time of the transaction affects
neither accounting nor taxable profit or loss and does not give rise to equal taxable and deductible
temporary differences;
\u2022 in respect of taxable temporary differences associated with investments in subsidiaries, associates
and joint ventures, where the timing of the reversal of the temporary differences can be controlled
and it is probable that the temporary differences will not reverse in the foreseeable future; and
\u2022 deferred income tax assets are recognised only to the extent that it is probable that taxable profit will
be available in the future against which the deductible temporary differences, carried forward tax
credits or tax losses can be utilised.
Deferred income tax assets and liabilities are measured on an undiscounted basis at the tax rates that
are expected to apply when the related asset is realised or liability is settled, based on tax rates and
laws enacted, or substantively enacted, at the balance sheet date.
Income tax is charged or credited directly to the Consolidated Statement of Comprehensive Income
if it relates to items that are credited or charged to the Consolidated Statement of Comprehensive
Income. Otherwise, income tax is recognised in the Consolidated Income Statement.
2.19 Share-based payment transactions
Employees (including Executive Directors) of the Group can receive remuneration in the form of
share-based payment transactions, whereby employees render services in exchange for shares or
rights over shares (equity-settled transactions).
The cost of equity-settled transactions with employees is measured by reference to the fair value
of the awards at the date at which they are granted. The fair value is determined by utilising an
appropriate valuation model, further details of which are given in note 30. In valuing equity-settled
transactions, no account is taken of any performance conditions, as none of the conditions set are
market related.
The cost of equity-settled transactions is recognised, together with a corresponding increase in
equity, over the period in which the performance and/or service conditions are fulfilled, ending on the
date on which the relevant employees become fully entitled to the award (vesting date).
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 Directors\u2019 best
estimate of the number of equity instruments that will ultimately vest. The Consolidated Income
Statement charge or credit for a period represents the movement in cumulative expense recognised
as at the beginning and end of that period. As the plans do not include any market-related
performance conditions, no expense is recognised for awards that do not ultimately vest.
Movements in the estimated employer\u2019s National Insurance liability related to the awards, carried on
the Consolidated Balance Sheet, are recognised in the Consolidated Income Statement.
The dilutive effect of outstanding options is reflected as additional share dilution in the computation
of earnings per share (see note 13).
The Group has an Employee Benefit Trust (EBT) for the granting of non-transferable options to
Executive Directors and Management. Shares in the Group held by the EBT are treated as investment
in own shares and are recorded at cost as a deduction from equity (see note 29).
2.20 Own shares held
Computacenter plc shares held by the Group are classified in shareholders\u2019 equity as \u2018own shares held\u2019
and are recognised at cost. Consideration received for the sale of such shares is also recognised in
equity, with any difference between the proceeds from sale and the original cost being taken to
reserves. No gain or loss is recognised in the Consolidated Income Statement on the purchase, sale,
issue or cancellation of equity shares. These shares are held in the EBT. Computacenter being the
sponsoring entity has control over the EBT under IFRS 10, as Computacenter makes the decisions on
how the EBT operates per the following criteria:
\u2022 Computacenter has power over the relevant activities of the EBT;
\u2022 Computacenter has exposure, or rights, to variable returns from its involvement with the EBT; and
\u2022 Computacenter has the ability to use its power over the EBT to affect the amount of the EBT returns.
As the IFRS 10 criteria are satisfied and the parent company (Computacenter plc) has control, the EBT
is treated as an extension of the parent company and thus the assets and liabilities of the EBT are
included on the Company\u2019s Balance Sheet and therefore reported within the Group\u2019s Consolidated
Balance Sheet. The shares held by the EBT are presented as a deduction from equity within the
Consolidated Statement of Changes in Equity, in the \u2018own shares held\u2019 column.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-531": { "value": "New or revised standards or interpretations Some accounting pronouncements which have become effective from 1 January 2025 and have therefore been adopted do not have a significant impact on the Group\u2019s financial results or position. IFRS 18 \u2018Presentation and Disclosure in Financial Statements\u2019 will replace IAS 1 \u2018Presentation of Financial Statements\u2019, effective for annual periods beginning on or after 1 January 2027. The Group is currently assessing the impact on its Consolidated Financial Statements, particularly with respect to the structure of the Consolidated Income Statement, the additional disclosures required for management- defined performance measures and the aggregation/disaggregation of information within the notes. From a high-level preliminary assessment performed, adoption of IFRS 18 is unlikely to have a material effect on net profit. However, the grouping of income and expense items into new categories will change how operating profit is reported within the Consolidated Income Statement. The Group intends to adopt IFRS 18 from its effective date of 1 January 2027. Other new standards, interpretations or amendments not yet effective have not been early adopted and have not been disclosed, as they are not expected to have a material effect on the Group\u2019s Consolidated Financial Statements. The Group anticipates that all relevant pronouncements will be adopted for the first period beginning on or after the effective date of the pronouncement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-479": { "value": "New or revised standards or interpretations Some accounting pronouncements which have become effective from 1 January 2025 and have therefore been adopted do not have a significant impact on the Group\u2019s financial results or position. IFRS 18 \u2018Presentation and Disclosure in Financial Statements\u2019 will replace IAS 1 \u2018Presentation of Financial Statements\u2019, effective for annual periods beginning on or after 1 January 2027. The Group is currently assessing the impact on its Consolidated Financial Statements, particularly with respect to the structure of the Consolidated Income Statement, the additional disclosures required for management- defined performance measures and the aggregation/disaggregation of information within the notes. From a high-level preliminary assessment performed, adoption of IFRS 18 is unlikely to have a material effect on net profit. However, the grouping of income and expense items into new categories will change how operating profit is reported within the Consolidated Income Statement. The Group intends to adopt IFRS 18 from its effective date of 1 January 2027. Other new standards, interpretations or amendments not yet effective have not been early adopted and have not been disclosed, as they are not expected to have a material effect on the Group\u2019s Consolidated Financial Statements. The Group anticipates that all relevant pronouncements will be adopted for the first period beginning on or after the effective date of the pronouncement. ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-570": { "value": "From a high-level preliminary assessment performed, adoption of IFRS 18 is unlikely to have a material effect on net profit. However, the grouping of income and expense items into new categories will change how operating profit is reported within the Consolidated Income Statement. The Group intends to adopt IFRS 18 from its effective date of 1 January 2027. Other new standards, interpretations or amendments not yet effective have not been early adopted and have not been disclosed, as they are not expected to have a material effect on the Group\u2019s Consolidated Financial Statements. The Group anticipates that all relevant pronouncements will be adopted for the first period beginning on or after the effective date of the pronouncement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-480": { "value": "2.1 Basis of preparation and statement of compliance with IFRS The Consolidated Financial Statements of the Group have been prepared in accordance with International Financial Reporting Standards as adopted by the United Kingdom (IFRS) and in conformity with the requirements of the Companies Act 2006. The Consolidated Financial Statements are prepared on the historical cost basis, as modified by financial instruments measured at fair value which are disclosed in note 27. The Consolidated Financial Statements are presented in pound sterling (\u00a3) and all values are rounded to the nearest hundred thousand, except when otherwise indicated. In determining whether it is appropriate to prepare the financial statements on a going concern basis, the Group prepares a three-year Plan (the Plan) annually by aggregating top-down expectations of business performance across the Group in the second and third year of the Plan with a detailed 12-month, bottom-up budget for the first year, which was approved by the Board. The Plan is subject to rigorous downside sensitivity analysis which involves flexing a number of the main assumptions underlying the forecasts within the Plan. The forecast cash flows from the Plan are aggregated with the current position, to provide a total three-year cash position against which the impact of potential risks and uncertainties can be assessed. In the absence of significant external debt, the analysis also considers access to available committed and uncommitted finance facilities, the ability to raise new finance in most foreseeable market conditions and the ability to restrict dividend payments. The Directors have identified a period of not less than 12 months from the date of signing this Annual Report and Accounts, through to 11 March 2027, as the appropriate period for the going concern assessment and have based their assessment on the relevant forecasts from the Plan for that period. No events or conditions beyond the assessment period that may cast significant doubt on the Group\u2019s ability to continue as a going concern have been identified. The potential impact of the principal risks and uncertainties, as set out on pages 43 to 50, is then applied to the Plan. This assessment includes only those risks and uncertainties that, individually or in plausible combination, would threaten the Group\u2019s business model, future performance, solvency or liquidity over the assessment period and which are considered to be severe but reasonable scenarios. It also takes into account an assessment of how the risks are managed and the effectiveness of any mitigating actions. For the current period, the combined effect of the potential occurrence of several of the most impactful risks and uncertainties in the downside sensitivity scenario relates to a modelled, but not predicted, continuing market downturn scenario, with slower-than-predicted recovery estimates, beginning in 2026. This scenario simulates a continued impact for some of our customers from a reduction in customer demand due to the current economic crisis, and ongoing impact on the Group\u2019s revenues from this instability in the global macroeconomic environment. The supporting models of the Plan are subject to rigorous downside sensitivity analysis that involves flexing a number of the main assumptions underlying the forecasts within the Plan. The modelling resulted in a significant downturn in Group revenues and margins, leading to a substantial loss-making position over the assessment period. This analysis results in a large risk-impact adjustment to the cash flows over the assessment period, which is then compared to the cash position generated by the Plan, throughout the assessment period, to model whether the business will be able to continue in operation. Included within this sensitivity scenario is the modelled lack of access to our committed facility. Under the sensitivity scenario, the business demonstrates modelled solvency and liquidity over the assessment period. Our cash and borrowing capacity provides sufficient funds to meet the foreseeable needs of the Parent and Group. At 31 December 2025, the Group had cash and short-term deposits of \u00a3628.5m and bank debt, primarily related to the recently built headquarters in Germany and operations in North America, of \u00a322.5m. The Group also has an unsecured multi-currency revolving loan facility of \u00a3200.0m with an initial term of five years, which has been extended to seven years by exercising two one-year extension options. The revised expiry of the facility is 8 December 2029. The Group has a resilient balance sheet position, with net assets of \u00a3897.9m as at 31 December 2025. The Group made a profit after tax of \u00a3157.1m, and delivered net cash flows from operating activities of \u00a3293.6m, for the year ended 31 December 2025. As the analysis continues to show a strong forecast cash position, even under the severe economic conditions modelled in the sensitivity scenarios, the Directors continue to consider that the Parent and Group are well placed to manage business and financial risks in the current economic environment. Based on this assessment, the Directors confirm that they have a reasonable expectation that the Parent and Group will be able to continue in operation and meet their liabilities as they fall due over the period of not less than 12 months from the date of signing this Annual Report and Accounts and therefore have prepared the financial statements on a going concern basis. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-528": { "value": "The Consolidated Financial Statements of the Group have been prepared in accordance with International Financial Reporting Standards as adopted by the United Kingdom (IFRS) and in conformity with the requirements of the Companies Act 2006. ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-529": { "value": "The Consolidated Financial Statements are presented in pound sterling (\u00a3) and all values are rounded to the nearest hundred thousand, except when otherwise indicated. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-530": { "value": "In determining whether it is appropriate to prepare the financial statements on a going concern basis, the Group prepares a three-year Plan (the Plan) annually by aggregating top-down expectations of business performance across the Group in the second and third year of the Plan with a detailed 12-month, bottom-up budget for the first year, which was approved by the Board. The Plan is subject to rigorous downside sensitivity analysis which involves flexing a number of the main assumptions underlying the forecasts within the Plan. The forecast cash flows from the Plan are aggregated with the current position, to provide a total three-year cash position against which the impact of potential risks and uncertainties can be assessed. In the absence of significant external debt, the analysis also considers access to available committed and uncommitted finance facilities, the ability to raise new finance in most foreseeable market conditions and the ability to restrict dividend payments. The Directors have identified a period of not less than 12 months from the date of signing this Annual Report and Accounts, through to 11 March 2027, as the appropriate period for the going concern assessment and have based their assessment on the relevant forecasts from the Plan for that period. No events or conditions beyond the assessment period that may cast significant doubt on the Group\u2019s ability to continue as a going concern have been identified. The potential impact of the principal risks and uncertainties, as set out on pages 43 to 50, is then applied to the Plan. This assessment includes only those risks and uncertainties that, individually or in plausible combination, would threaten the Group\u2019s business model, future performance, solvency or liquidity over the assessment period and which are considered to be severe but reasonable scenarios. It also takes into account an assessment of how the risks are managed and the effectiveness of any mitigating actions. For the current period, the combined effect of the potential occurrence of several of the most impactful risks and uncertainties in the downside sensitivity scenario relates to a modelled, but not predicted, continuing market downturn scenario, with slower-than-predicted recovery estimates, beginning in 2026. This scenario simulates a continued impact for some of our customers from a reduction in customer demand due to the current economic crisis, and ongoing impact on the Group\u2019s revenues from this instability in the global macroeconomic environment. The supporting models of the Plan are subject to rigorous downside sensitivity analysis that involves flexing a number of the main assumptions underlying the forecasts within the Plan. The modelling resulted in a significant downturn in Group revenues and margins, leading to a substantial loss-making position over the assessment period. This analysis results in a large risk-impact adjustment to the cash flows over the assessment period, which is then compared to the cash position generated by the Plan, throughout the assessment period, to model whether the business will be able to continue in operation. Included within this sensitivity scenario is the modelled lack of access to our committed facility. Under the sensitivity scenario, the business demonstrates modelled solvency and liquidity over the assessment period. Our cash and borrowing capacity provides sufficient funds to meet the foreseeable needs of the Parent and Group. At 31 December 2025, the Group had cash and short-term deposits of \u00a3628.5m and bank debt, primarily related to the recently built headquarters in Germany and operations in North America, of \u00a322.5m. The Group also has an unsecured multi-currency revolving loan facility of \u00a3200.0m with an initial term of five years, which has been extended to seven years by exercising two one-year extension options. The revised expiry of the facility is 8 December 2029. The Group has a resilient balance sheet position, with net assets of \u00a3897.9m as at 31 December 2025. The Group made a profit after tax of \u00a3157.1m, and delivered net cash flows from operating activities of \u00a3293.6m, for the year ended 31 December 2025. As the analysis continues to show a strong forecast cash position, even under the severe economic conditions modelled in the sensitivity scenarios, the Directors continue to consider that the Parent and Group are well placed to manage business and financial risks in the current economic environment. Based on this assessment, the Directors confirm that they have a reasonable expectation that the Parent and Group will be able to continue in operation and meet their liabilities as they fall due over the period of not less than 12 months from the date of signing this Annual Report and Accounts and therefore have prepared the financial statements on a going concern basis. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-481": { "value": "2.2 Basis of consolidation The Consolidated Financial Statements comprise the financial statements of the Parent Company and its subsidiaries as at 31 December each year. The financial statements of subsidiaries are prepared for the same reporting year as the Parent Company, using existing Generally Accepted Accounting Practice (GAAP) in each country of operation. Adjustments are made on consolidation for differences that may exist between the respective local GAAPs and IFRS. All intra-Group balances, transactions, income and expenses and profit and losses resulting from intra-Group transactions have been eliminated in full. Subsidiaries are consolidated from the date on which the Group obtains control and cease to be consolidated from the date on which the Group no longer retains control. Non-controlling interests represent the portion of profit or loss and net assets in subsidiaries that is not held by the Group and is presented separately from Parent shareholders\u2019 equity in the Consolidated Balance Sheet. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-532": { "value": "The Consolidated Financial Statements comprise the financial statements of the Parent Company and its subsidiaries as at 31 December each year. The financial statements of subsidiaries are prepared for the same reporting year as the Parent Company, using existing Generally Accepted Accounting Practice (GAAP) in each country of operation. Adjustments are made on consolidation for differences that may exist between the respective local GAAPs and IFRS. All intra-Group balances, transactions, income and expenses and profit and losses resulting from intra-Group transactions have been eliminated in full. Subsidiaries are consolidated from the date on which the Group obtains control and cease to be consolidated from the date on which the Group no longer retains control. Non-controlling interests represent the portion of profit or loss and net assets in subsidiaries that is not held by the Group and is presented separately from Parent shareholders\u2019 equity in the Consolidated Balance Sheet. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-482": { "value": "2.2.1 Foreign currency translation Each entity in the Group determines its own functional currency and items included in the financial statements of each entity are measured using that functional currency. Transactions in foreign currencies are initially recorded in the functional currency at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the functional currency rate of exchange ruling at the Consolidated Balance Sheet date. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation of monetary assets and liabilities are taken to the Consolidated Income Statement, except foreign currency differences arising from the translation of qualifying cash flow hedges, which are recognised in the Consolidated Statement of Comprehensive Income, to the extent that the hedges are effective. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rate as at the date of initial transaction. The functional currencies of the main overseas subsidiaries are euro (\u20ac) and US dollar ($). The Group\u2019s presentation currency is pound sterling (\u00a3). As at the reporting date, the assets and liabilities of overseas subsidiaries are translated into the presentation currency of the Group at the rate of exchange ruling at the Consolidated Balance Sheet date and their income statements are translated at the average exchange rates for the year. Exchange differences arising on the retranslation are recognised in the Consolidated Statement of Comprehensive Income. On disposal of a foreign entity, the deferred cumulative amount recognised in the Consolidated Statement of Comprehensive Income relating to that particular foreign operation is recognised in the Consolidated Income Statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-483": { "value": "2.3 Revenue Revenue is recognised when the Group\u2019s performance obligations are fulfilled, to the extent of the amount which is expected to be received from customers as consideration for the transfer of goods and services to the customer. In multi-element contracts with customers where more than one good (Technology Sourcing) or service (Professional Services and Managed Services) is provided to the customer, analysis is performed to determine whether the separate promises are distinct performance obligations within the context of the contract. To the extent that this is the case, the transaction price is allocated between the distinct performance obligations based upon relative standalone selling prices. The revenue is then assessed for recognition purposes based upon the nature of the activity and the terms and conditions of the associated customer contract relating to that specific distinct performance obligation. The following specific recognition criteria must also be met before revenue is recognised: 2.3.1 Technology Sourcing The Group supplies hardware, software and resold third-party services (together as \u2018goods\u2019) to customers that are sourced from and delivered by a number of suppliers. Technology Sourcing revenue is recognised when the Group\u2019s performance obligations are fulfilled at a point in time when control of the goods has been transferred to the customer. Typically, customers obtain control of the goods when they are delivered to and have been accepted at their premises, depending on individual customer arrangements. Invoices are routinely generated at despatch from our Integration Centers or, in the case of direct delivery by supplier, upon receipt at customer locations. At each reporting date, a process is undertaken to ensure revenue is not recognised for goods that have not been received by customers at that reporting date. Payment for the goods is generally received on, or before, industry-standard payment terms, ordinarily 30\u201360 days. Refer to note 3.2.1 for \u2018bill and hold\u2019 transactions. Revenue is recorded at the price specified in sales invoices which is based on the customer contracts, net of any agreed discounts and rebates, and exclusive of value added tax on goods or services supplied to customers during the year. In limited instances, the Group provides early-payment discounts or rebates to its customers, which create variability in the transaction price. In determining the variable consideration to be recognised, these discounts and rebates are estimated based on the terms of contractually agreed arrangements and the amount of consideration to which the Group will be entitled in exchange for supplying the goods or services. The level of estimation involved in assessing the variable consideration is minimal, given the arrangements are generally prospective in nature and therefore deductions from revenue and trade receivables are appropriately accounted for at the point revenue is recognised. Revenue is recognised to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur. Technology Sourcing principal versus agent recognition Management assesses the classification of certain revenue contracts for Technology Sourcing revenue recognition on either an agent or principal basis. Because the identification of the principal in a contract is not always clear, Management makes a determination by evaluating the nature of our promise to our customer as to whether it is a performance obligation to pass control of the specified goods or services ourselves, in which case we are the principal, or to arrange for those goods or services to be provided by the other party, where we are the agent. We determine whether we are a principal or an agent for each specified good or service promised to the customer, by evaluating the nature of our promise to the customer and if we control each specified good or service before it is delivered to the customer. We perform this evaluation by assessing the fact pattern of the arrangement against a non-exhaustive list of indicators that a performance obligation could involve an agency relationship: \u2022 the vendor retains primary responsibility for fulfilling the sale; \u2022 we take no inventory risk before or after the goods have been ordered, during shipping or on return; \u2022 we do not have discretion to establish pricing for the vendor\u2019s goods, limiting the benefit we can receive from the sale of those goods; and \u2022 our consideration is in the form of a commission, which is usually predetermined. In certain arrangements, the Group facilitates the sale of software licences to customers under multi-year contracts. The underlying licensing agreement is between the customer and the software vendor, who is responsible for issuing licence keys, enabling access to the software, and maintaining its functionality throughout the term. The Group\u2019s role is to arrange the transaction, including confirming customer requirements, placing the relevant purchase orders with the vendor, and invoicing the customer. Having considered the nature of these arrangements, Management has concluded that the Group acts as an agent, because it does not control the software before it is transferred to the customer and the vendor retains primary responsibility for fulfilling the licence commitment. In such cases, revenue is recognised on a net basis, representing the margin that the Group retains after paying the vendor. For multi-year arrangements where customers are invoiced annually, the Group may complete its arranging activity at the outset of the contract term. However, the margin to which the Group is entitled for renewal years is dependent upon customer confirmation of licence quantities and vendor pricing, both of which are typically determined at each anniversary date. These features give rise to a variable consideration. In accordance with IFRS 15, the Group recognises revenue relating to renewal years only when it is highly probable that a significant reversal will not occur. As a result, revenue for the first year of the contract is recognised when the Group has fulfilled its arranging obligation and the related consideration is known. Revenue for subsequent years is recognised when licence quantities and vendor pricing are confirmed, and the variable consideration constraint has been lifted. 2.3.2 Professional Services The Group provides skilled professionals to customers either operating within a project framework or on a \u2018resource on demand\u2019 basis. For contracts operating within a project framework, revenue is recognised based on the transaction price, with reference to the costs incurred as a proportion of the total estimated costs (percentage of completion basis) of the contract. If the total estimated costs and revenues of a project framework contract cannot be reliably estimated, revenue is recognised only to the extent that costs have been incurred and where the Group has an enforceable right to payment as work is being performed. A provision for forecasted excess costs over forecasted revenue is made as soon as a loss is foreseen (see note 2.16 for further detail). For contracts which are \u2018resource on demand\u2019, where highly skilled employees work for a customer on projects and engagements managed by the customer, revenue is billed on a timesheet basis. The Group elects to use the practical expedient in IFRS 15.B16, as we have a right to consideration from our \u2018resource on demand\u2019 Professional Services customers in an amount that corresponds directly with the value to our customer of the Group\u2019s performance completed to date. The practical expedient applied permits the Group to recognise these \u2018resource on demand\u2019 Professional Services revenues in the amount to which the entity has a right to invoice. \u2018Resource on demand\u2019 Professional Services revenue is therefore recognised throughout the term of the contract, as services are delivered, with amounts recognised based on monthly invoiced amounts, as this corresponds to the service delivered to the customer and the satisfaction of the Group\u2019s performance obligations. Under either basis, Professional Services revenue is recognised over time. The majority of the Group\u2019s Professional Services revenue is constituted by \u2018resource on demand\u2019 arrangements, is recognised in this manner and represents the primary area of growth in this business line. The overall balance of risks to recognition for this business is therefore decreased compared to the scenario where the majority of Professional Services revenue is recognised on a percentage of completion basis. This is due to the monthly timesheet nature of the billing, which is agreed regularly with the customer as the service is delivered. Payment for the Services, which are invoiced monthly, is generally on industry standard payment terms. 2.3.3 Managed Services The Group sells maintenance, support and management of customers\u2019 IT infrastructures and operations. The specific performance obligations and invoicing conditions in our Managed Services contracts are typically related to the number of calls, interventions or users that we manage and therefore the customer simultaneously receives and consumes the benefits of the services as they are performed. The Group elects to use the practical expedient in IFRS 15.B16, as we have a right to consideration from our Managed Services customers in an amount that corresponds directly with the value to our customer of the Group\u2019s performance completed to date. The practical expedient applied permits the Group to recognise Managed Services revenue in the amount to which the entity has a right to invoice. Managed Services revenue is therefore recognised throughout the term of the contract, as services are delivered, with amounts recognised based on monthly invoiced amounts, as this corresponds to the service delivered to the customer and the satisfaction of the Group\u2019s performance obligations. Invoice payment is generally on industry standard payment terms. On occasion, the Group may have a limited number of Managed Services contracts where revenue is recognised on a percentage of completion basis, which is determined by reference to the costs incurred as a proportion of the total estimated costs of the contract. If the total costs and revenues of a contract cannot be reliably estimated, revenue is recognised only to the extent that costs have been incurred and where the Group has an enforceable right to payment as work is being performed. A provision for forecast excess costs over forecasted revenue is made as soon as a loss is foreseen (see note 2.16 for further detail). 2.3.4 Contract assets and liabilities A contract asset is recognised when the Group has a right to consideration for goods or services which have been transferred to the customer but have not been billed, therefore excluding receivable balances. Contract assets typically relate to longer-term Professional and Managed Services contracts where work has been performed but has not been invoiced to the customer, and are included within accrued income on the Consolidated Balance Sheet. A contract liability is recognised when a customer pays the Group, or the Group has a right to consideration that is unconditional, before the transfer of the goods or services to which it relates. Contract liabilities typically relate to longer-term Professional and Managed Services contracts where consideration has been received under agreed billing timelines for which work has yet to be performed, and are included within deferred income on the Consolidated Balance Sheet. Costs of obtaining and fulfilling revenue contracts The Group operates in a highly competitive environment and is frequently involved in contract bids with multiple competitors, with the outcome usually unknown until the contract is awarded and signed. When accounting for costs associated with obtaining and fulfilling customer contracts, the Group first considers whether these costs fit within a specific IFRS standard or policy. Any costs associated with obtaining or fulfilling revenue contracts which do not fall into the scope of other IFRS standards or policies are considered under IFRS 15. All such costs are expensed as incurred, other than the two types of costs noted below: 1. Win fees \u2013 The Group pays \u2018win fees\u2019 to certain employees as bonuses for successfully obtaining customer contracts. As these are incremental costs of obtaining a customer contract, they are deferred along with any associated payroll tax expense to the extent they are expected to be recovered. These balances are presented within prepayments in the Consolidated Balance Sheet. The win fee balance that will be realised after more than 12 months is disclosed as non-current. 2. Fulfilment costs \u2013 The Group often incurs costs upfront relating to the initial set-up phase of an outsourcing contract, which the Group refers to as \u2018Entry Into Service\u2019. These costs do not relate to a distinct performance obligation in the contract, but rather are accounted for as fulfilment costs under IFRS 15 as they are directly related to the future performance on the contract. They are therefore capitalised to the extent that they are expected to be recovered. These balances are presented within prepayments in the Consolidated Balance Sheet. Both types of assets resulting from capitalised win fees and Entry Into Service costs are amortised on a systematic basis that is consistent with the transfer to the customer of the goods and services to which the asset relates, over the contract term. The amortisation charges on win fees and Entry Into Service costs are recognised in the Consolidated Income Statement within administrative expenses and cost of sales, respectively. Any bid costs incurred by the Group\u2019s Central Bid Management Engines are not capitalised or charged to the contract, but instead directly charged to administrative expenses as they are incurred. These costs associated with bids are not separately identifiable nor can they be measured reliably, as the Group\u2019s internal bid teams work across multiple bids at any one time. 2.3.5 Finance income Income is recognised as interest accrues. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-533": { "value": "Revenue is recorded at the price specified in sales invoices which is based on the customer contracts, net of any agreed discounts and rebates, and exclusive of value added tax on goods or services supplied to customers during the year. In limited instances, the Group provides early-payment discounts or rebates to its customers, which create variability in the transaction price. In determining the variable consideration to be recognised, these discounts and rebates are estimated based on the terms of contractually agreed arrangements and the amount of consideration to which the Group will be entitled in exchange for supplying the goods or services. The level of estimation involved in assessing the variable consideration is minimal, given the arrangements are generally prospective in nature and therefore deductions from revenue and trade receivables are appropriately accounted for at the point revenue is recognised. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-571": { "value": "2.3.5 Finance income Income is recognised as interest accrues. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-534": { "value": "2.3.5 Finance income Income is recognised as interest accrues. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-484": { "value": "
2.4 Exceptional items
The Group presents items of income and expense as exceptional items when the nature and expected
infrequency of the events giving rise to them mean they merit separate presentation. This allows
shareholders to understand the elements of financial performance in the year, facilitating comparison
with prior years and assessment of trends in financial performance.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-485": { "value": "
2.5 Adjusted
measures
The Group uses a number of non-GAAP financial measures in addition to those reported in
accordance with IFRS. The Directors believe that these non-GAAP measures, also referred to as
adjusted measures, provide additional useful information on the underlying trends, performance
and position of the Group. The adjusted measures are also used to enhance the comparability of
information between reporting periods, by adjusting for non-recurring or uncontrollable factors
which affect IFRS measures, to aid the user in understanding the Group\u2019s performance.
Consequently, adjusted measures are used by the Directors and Management for performance
analysis, planning, reporting and incentive-setting purposes. Adjusted measures have remained
consistent with the prior year. However, as with all non-GAAP alternative performance measures, these
adjusted measures present some natural limitations in their usage to understand the Group\u2019s
performance. These limitations include the lack of comparability with non-GAAP and GAAP measures
used by other companies and the fact that the results may, from time-to-time, contain the benefit of
acquisitions made but exclude the significant costs associated with that acquisition or the amortisation
of acquired intangibles. It is therefore not a complete record of the Group\u2019s financial performance as
compared to its GAAP results. The exclusion of other adjusting items may result in adjusted earnings
being materially higher or lower than reported earnings. In particular, when significant acquisition
related charges are excluded, adjusted earnings will be higher than reported GAAP-compliant earnings.
These adjusted measures comprise: gross invoiced income, adjusted administrative expenses,
adjusted operating profit or loss, adjusted net interest, adjusted profit or loss before tax, adjusted tax,
adjusted profit or loss for the year, adjusted earnings per share, and adjusted diluted earnings per
share. They are, as appropriate, each stated before: exceptional and other adjusting items including
gain or loss on acquisitions, expenses related to material acquisitions, amortisation of acquired
intangibles, utilisation of deferred tax assets (where initial recognition was as an exceptional item or a
fair value adjustment on acquisition), and the related tax effect of these exceptional and other adjusting
items, as Management does not consider these items when reviewing the underlying performance of
the Segment or the Group as a whole.
Gross invoiced income is based on the value of invoices raised to customers, net of the impact of
credit notes and excluding VAT and other sales taxes. This reflects the cash movements from revenue,
to assist Management and the users of the Annual Report and Accounts in understanding revenue
growth on a \u2018Principal\u2019 basis and to assist in their assessment of working capital movements in the
Consolidated Balance Sheet and Consolidated Cash Flow Statement.
This measure allows an alternative view of growth in adjusted gross profit, based on the product
mix differences and the accounting treatment thereon. Gross invoiced income includes all items
recognised on an agency basis within revenue, on a gross income billed to customers basis, as
adjusted for deferred and accrued revenue.
Adjusted net funds or adjusted net debt includes cash and cash equivalents, other short- or long-term
borrowings and current asset investments. This measure excludes all lease liabilities recognised under
IFRS 16. Net funds is adjusted net funds including all lease liabilities recognised under IFRS 16. The
Group excludes lease liabilities from its non-GAAP adjusted net funds measure, to allow an alternative
view of the Group\u2019s overall liquidity position excluding the effect of the lease liabilities required to be
capitalised under IFRS 16.
A reconciliation to adjusted measures is provided on page 32, which details the impact of exceptional
and other adjusting items when comparing to the non-GAAP financial measures, in addition to those
reported in accordance with IFRS. Further detail is also provided within note 4, Segment information.
A reconciliation of net funds is provided on page36. Refer to the alternative performance measures
section of the glossary on page 221 for further commentary.
", "dimensions": { "concept": "computacenterplc:DescriptionOfAccountingPolicyForAdjustedMeasures", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-486": { "value": "
2.6 Impairment of non-financial assets
The Group assesses at each reporting date whether there is an indication that an asset may be
impaired. If any such indication exists, or when annual impairment testing for an asset is required,
the Group makes an estimate of the asset\u2019s recoverable amount. Where an asset does not have
independent cash flows, the recoverable amount is assessed for the cash-generating unit (CGU) to
which it belongs. Assets are grouped together at the lowest level which generates cash inflows that
are largely independent of the cash inflows from other assets or CGUs.
The recoverable amount is the higher of the fair value less costs to sell and the value-in-use of the
asset or CGU. Where the carrying amount of an asset exceeds its recoverable amount, the asset is
considered impaired and is written down to its recoverable amount. Impairment losses are recognised
in the Consolidated Income Statement.
In assessing value-in-use, the estimated future cash flows are discounted to their present value using
a post-tax discount rate that reflects current market assessments of the time value of money and the
risks specific to the asset.
Where applicable, fair value less costs to sell is estimated using the income approach, which applies
discounted cash flow techniques based on the best available information and, where possible,
observable market data. This involves forecasting the future cash flows that a market participant would
expect to derive from the asset or CGU, applying an appropriate discount rate, and making
assumptions regarding terminal values, growth rates and disposal proceeds. Costs to sell comprise
estimated incremental costs directly attributable to the disposal of an asset or CGU.
For assets excluding goodwill, an assessment is made at each reporting date whether there is any indication that previously recognised impairment losses may no longer exist or may have decreased. If such indication exists, the Group estimates the asset\u2019s or CGU\u2019s recoverable amount. A previously recognised impairment loss is reversed only if there has been a change in the assumptions used to determine the asset\u2019s recoverable amount since the last impairment was recognised. The reversal is limited so that the carrying amount of the asset does not exceed its recoverable amount, nor exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognised for the asset in prior years. As the Group has no assets carried at revalued amounts, such reversal is recognised in the Consolidated Income Statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-535": { "value": "2.6 Impairment of non-financial assets The Group assesses at each reporting date whether there is an indication that an asset may be impaired. If any such indication exists, or when annual impairment testing for an asset is required, the Group makes an estimate of the asset\u2019s recoverable amount. Where an asset does not have independent cash flows, the recoverable amount is assessed for the cash-generating unit (CGU) to which it belongs. Assets are grouped together at the lowest level which generates cash inflows that are largely independent of the cash inflows from other assets or CGUs. The recoverable amount is the higher of the fair value less costs to sell and the value-in-use of the asset or CGU. Where the carrying amount of an asset exceeds its recoverable amount, the asset is considered impaired and is written down to its recoverable amount. Impairment losses are recognised in the Consolidated Income Statement. In assessing value-in-use, the estimated future cash flows are discounted to their present value using a post-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Where applicable, fair value less costs to sell is estimated using the income approach, which applies discounted cash flow techniques based on the best available information and, where possible, observable market data. This involves forecasting the future cash flows that a market participant would expect to derive from the asset or CGU, applying an appropriate discount rate, and making assumptions regarding terminal values, growth rates and disposal proceeds. Costs to sell comprise estimated incremental costs directly attributable to the disposal of an asset or CGU. For assets excluding goodwill, an assessment is made at each reporting date whether there is any indication that previously recognised impairment losses may no longer exist or may have decreased. If such indication exists, the Group estimates the asset\u2019s or CGU\u2019s recoverable amount. A previously recognised impairment loss is reversed only if there has been a change in the assumptions used to determine the asset\u2019s recoverable amount since the last impairment was recognised. The reversal is limited so that the carrying amount of the asset does not exceed its recoverable amount, nor exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognised for the asset in prior years. As the Group has no assets carried at revalued amounts, such reversal is recognised in the Consolidated Income Statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-488": { "value": "2.7 Property, plant and equipment Property, plant and equipment is stated at cost less accumulated depreciation and any accumulated impairment losses. Depreciation, down to residual value, is calculated on a straight-line basis over the estimated useful life of the asset as follows: \u2022 freehold buildings: 25\u201350 years \u2022 short leasehold improvements: shorter of seven years and period to expiry of lease \u2022 fixtures and fittings: \u2013 head office: 5\u201315 years \u2013 other: shorter of seven years or period to expiry of lease \u2022 office machinery and computer hardware: 2\u201315 years \u2022 motor vehicles: three years Freehold land is not depreciated. An item of property, plant and equipment is derecognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the item) is included in the Consolidated Income Statement in the year the item is derecognised. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-536": { "value": "Property, plant and equipment is stated at cost less accumulated depreciation and any accumulated impairment losses. Depreciation, down to residual value, is calculated on a straight-line basis over the estimated useful life of the asset as follows: \u2022 freehold buildings: 25\u201350 years \u2022 short leasehold improvements: shorter of seven years and period to expiry of lease \u2022 fixtures and fittings: \u2013 head office: 5\u201315 years \u2013 other: shorter of seven years or period to expiry of lease \u2022 office machinery and computer hardware: 2\u201315 years \u2022 motor vehicles: three years Freehold land is not depreciated. An item of property, plant and equipment is derecognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the item) is included in the Consolidated Income Statement in the year the item is derecognised. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-487": { "value": "2.8 Leases 2.8.1 Group as lessee Recognition of a lease The contracts are assessed by the Group, to determine whether a contract is, or contains, a lease. In general, arrangements are a lease when all of the following apply: \u2022 it conveys the right to control the use of an identified asset for a certain period, in exchange for consideration; \u2022 the Group obtains substantially all economic benefits from the use of the asset; and \u2022 the Group can direct the use of the identified asset. The Group elects to separate the non-lease components. Measurement of a right-of-use asset and lease liability Right-of-use asset The Group measures the right-of-use asset at cost, which includes the following: \u2022 the initial amount of the lease liability, adjusted for any lease payments made at or before the lease commencement date; \u2022 any lease incentives received; and \u2022 any initial direct costs incurred by the Group, as well as an estimate of costs to be incurred by the Group in dismantling and removing the underlying asset, restoring the site on which it is located or restoring the underlying asset to the condition required by the lease contract. Cost for dismantling, removing or restoring the site on which it is located and/or the underlying asset is only recognised when the Group incurs an obligation to do so. The right-of-use asset is depreciated over the lease term, using the straight-line method. Lease liability The lease liability is initially measured at the present value of the unpaid lease payments, discounted using the interest rate implicit in the lease, or if the rate cannot be readily determined, the Group\u2019s incremental borrowing rate. Lease payments included in the measurement comprise fixed payments, variable lease payments that depend on an index or a rate, amounts to be paid under a residual value guarantee and lease payments in an optional renewal period, if the Group is reasonably certain to exercise an extension option, as well as penalties for early termination of a lease, if the Group is reasonably certain to terminate early. If there is a purchase option present, this will be included if the Group is reasonably certain to exercise the option. Leases of low-value assets and short term Leases of low-value assets (< \u00a35,000) and short-term leases with a term of 12 months or less are not required to be recognised on the Consolidated Balance Sheet and payments made in relation to these leases are recognised on a straight-line basis in the Consolidated Income Statement. 2.8.2 Group as a lessor The Group has entered into lease agreements as a lessor on certain items of IT equipment and software. Leases for which the Group is a lessor are classified as either operating or finance leases. The Group assesses whether it transfers substantially all the risks and rewards of ownership. Those leases that do not transfer substantially all the risks and rewards are classified as operating leases. Rental income arising from operating leases is accounted for on a straight-line basis over the lease term. If an arrangement contains lease and non-lease components, then the Group applies IFRS 15 to allocate the consideration of the contract. The Group applies the derecognition and impairment requirements in IFRS 9 to the net investment in the lease, as applicable. In cases where the Group acts as an intermediate lessor, it accounts for its interests in both the head-lease and the sub-lease. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-491": { "value": "2.9 Intangible assets 2.9.1 Software and software licences Software and software licences include computer software that is not integral to a related item of hardware. These assets are stated at cost less accumulated amortisation and any impairment in value. Amortisation is calculated on a straight-line basis over the estimated useful life of the asset. Currently software is amortised over four years. The carrying values of software and software licences are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable. If any such indication exists and where the carrying values exceed the estimated recoverable amount, the assets are written down to their recoverable amount. 2.9.2 Software under development Costs that are incurred and that can be specifically attributed to the development phase of management information systems for internal use are capitalised only if the expenditure can be measured reliably, the management information system is technically and commercially feasible, future economic benefits are probable, and the Group intends to and has sufficient resources to complete development and to use the system. Research expenditure and development expenditure that do not meet the criteria above are recognised as an expense as incurred. Development costs previously recognised as an expense are not recognised as an asset in a subsequent period. Directly attributable costs that are capitalised typically include professional fees and cost of material/ services consumed. Capitalised development costs are recorded as intangible assets and amortised over their useful life from the point at which the management information system is ready for use. Costs associated with maintaining in-use software programs are recognised as an expense as incurred. 2.9.3 Other intangible assets Intangible assets acquired as part of a business combination are carried initially at fair value. Following initial recognition, intangible assets are carried at cost less accumulated amortisation and any impairment in value. Intangible assets with a finite life have no residual value and are amortised on a straight-line basis over their expected useful lives, with charges included in administrative expenses as follows: \u2022 existing customer relationships: 10\u201315 years \u2022 tools and technology: seven years \u2022 order backlog: within three months The carrying value of intangible assets is reviewed for impairment whenever events or changes in circumstances indicate the carrying value may not be recoverable. Expected useful lives are reviewed on a yearly basis.
2.9.4 Goodwill
Business combinations are accounted for under IFRS 3 Business Combinations using the acquisition
method. Any excess of the cost of the business combination over the Group\u2019s interest in the net fair
value of the identifiable assets, liabilities and contingent liabilities is recognised in the Consolidated
Balance Sheet as goodwill and is not amortised. Any goodwill arising on the acquisition of equity-
accounted entities is included within the cost of those entities.
After initial recognition, goodwill is stated at cost less any accumulated impairment losses, with the
carrying value being reviewed for impairment at least annually and whenever events or changes in
circumstances indicate that the carrying value may be impaired.
For the purpose of impairment testing, goodwill is allocated to the related CGU monitored by
Management, usually at business Segment level.
CGUs to which goodwill has been allocated are tested for impairment at least annually. Where the
recoverable amount of the CGU is less than its carrying amount, including goodwill, an impairment loss
is recognised in the Consolidated Income Statement. The impairment loss reduces first the carrying
amount of allocated goodwill and any remaining amount is charged to other assets within the CGU
based on their recoverable amounts. Excluding goodwill, other assets within the CGU are subsequently
reassessed for any indicators of impairment reversal.
All other individual assets or CGUs are tested for impairment as described in note 2.6.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-539": { "value": "2.9.1 Software and software licences Software and software licences include computer software that is not integral to a related item of hardware. These assets are stated at cost less accumulated amortisation and any impairment in value. Amortisation is calculated on a straight-line basis over the estimated useful life of the asset. Currently software is amortised over four years. The carrying values of software and software licences are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable. If any such indication exists and where the carrying values exceed the estimated recoverable amount, the assets are written down to their recoverable amount. 2.9.2 Software under development Costs that are incurred and that can be specifically attributed to the development phase of management information systems for internal use are capitalised only if the expenditure can be measured reliably, the management information system is technically and commercially feasible, future economic benefits are probable, and the Group intends to and has sufficient resources to complete development and to use the system. Research expenditure and development expenditure that do not meet the criteria above are recognised as an expense as incurred. Development costs previously recognised as an expense are not recognised as an asset in a subsequent period. Directly attributable costs that are capitalised typically include professional fees and cost of material/ services consumed. Capitalised development costs are recorded as intangible assets and amortised over their useful life from the point at which the management information system is ready for use. Costs associated with maintaining in-use software programs are recognised as an expense as incurred. 2.9.3 Other intangible assets Intangible assets acquired as part of a business combination are carried initially at fair value. Following initial recognition, intangible assets are carried at cost less accumulated amortisation and any impairment in value. Intangible assets with a finite life have no residual value and are amortised on a straight-line basis over their expected useful lives, with charges included in administrative expenses as follows: \u2022 existing customer relationships: 10\u201315 years \u2022 tools and technology: seven years \u2022 order backlog: within three months The carrying value of intangible assets is reviewed for impairment whenever events or changes in circumstances indicate the carrying value may not be recoverable. Expected useful lives are reviewed on a yearly basis. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-572": { "value": "2.9.2 Software under development Costs that are incurred and that can be specifically attributed to the development phase of management information systems for internal use are capitalised only if the expenditure can be measured reliably, the management information system is technically and commercially feasible, future economic benefits are probable, and the Group intends to and has sufficient resources to complete development and to use the system. Research expenditure and development expenditure that do not meet the criteria above are recognised as an expense as incurred. Development costs previously recognised as an expense are not recognised as an asset in a subsequent period. Directly attributable costs that are capitalised typically include professional fees and cost of material/ services consumed. Capitalised development costs are recorded as intangible assets and amortised over their useful life from the point at which the management information system is ready for use. Costs associated with maintaining in-use software programs are recognised as an expense as incurred. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-588": { "value": "2.9.3 Other intangible assets Intangible assets acquired as part of a business combination are carried initially at fair value. Following initial recognition, intangible assets are carried at cost less accumulated amortisation and any impairment in value. Intangible assets with a finite life have no residual value and are amortised on a straight-line basis over their expected useful lives, with charges included in administrative expenses as follows: \u2022 existing customer relationships: 10\u201315 years \u2022 tools and technology: seven years \u2022 order backlog: within three months The carrying value of intangible assets is reviewed for impairment whenever events or changes in circumstances indicate the carrying value may not be recoverable. Expected useful lives are reviewed on a yearly basis. 2.9.4 Goodwill Business combinations are accounted for under IFRS 3 Business Combinations using the acquisition method. Any excess of the cost of the business combination over the Group\u2019s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities is recognised in the Consolidated Balance Sheet as goodwill and is not amortised. Any goodwill arising on the acquisition of equity- accounted entities is included within the cost of those entities. After initial recognition, goodwill is stated at cost less any accumulated impairment losses, with the carrying value being reviewed for impairment at least annually and whenever events or changes in circumstances indicate that the carrying value may be impaired. For the purpose of impairment testing, goodwill is allocated to the related CGU monitored by Management, usually at business Segment level. CGUs to which goodwill has been allocated are tested for impairment at least annually. Where the recoverable amount of the CGU is less than its carrying amount, including goodwill, an impairment loss is recognised in the Consolidated Income Statement. The impairment loss reduces first the carrying amount of allocated goodwill and any remaining amount is charged to other assets within the CGU based on their recoverable amounts. Excluding goodwill, other assets within the CGU are subsequently reassessed for any indicators of impairment reversal. All other individual assets or CGUs are tested for impairment as described in note 2.6. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-573": { "value": "2.9.4 Goodwill Business combinations are accounted for under IFRS 3 Business Combinations using the acquisition method. Any excess of the cost of the business combination over the Group\u2019s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities is recognised in the Consolidated Balance Sheet as goodwill and is not amortised. Any goodwill arising on the acquisition of equity- accounted entities is included within the cost of those entities. After initial recognition, goodwill is stated at cost less any accumulated impairment losses, with the carrying value being reviewed for impairment at least annually and whenever events or changes in circumstances indicate that the carrying value may be impaired. For the purpose of impairment testing, goodwill is allocated to the related CGU monitored by Management, usually at business Segment level. CGUs to which goodwill has been allocated are tested for impairment at least annually. Where the recoverable amount of the CGU is less than its carrying amount, including goodwill, an impairment loss is recognised in the Consolidated Income Statement. The impairment loss reduces first the carrying amount of allocated goodwill and any remaining amount is charged to other assets within the CGU based on their recoverable amounts. Excluding goodwill, other assets within the CGU are subsequently reassessed for any indicators of impairment reversal. All other individual assets or CGUs are tested for impairment as described in note 2.6. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-537": { "value": "2.9.4 Goodwill Business combinations are accounted for under IFRS 3 Business Combinations using the acquisition method. Any excess of the cost of the business combination over the Group\u2019s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities is recognised in the Consolidated Balance Sheet as goodwill and is not amortised. Any goodwill arising on the acquisition of equity- accounted entities is included within the cost of those entities. After initial recognition, goodwill is stated at cost less any accumulated impairment losses, with the carrying value being reviewed for impairment at least annually and whenever events or changes in circumstances indicate that the carrying value may be impaired. For the purpose of impairment testing, goodwill is allocated to the related CGU monitored by Management, usually at business Segment level. CGUs to which goodwill has been allocated are tested for impairment at least annually. Where the recoverable amount of the CGU is less than its carrying amount, including goodwill, an impairment loss is recognised in the Consolidated Income Statement. The impairment loss reduces first the carrying amount of allocated goodwill and any remaining amount is charged to other assets within the CGU based on their recoverable amounts. Excluding goodwill, other assets within the CGU are subsequently reassessed for any indicators of impairment reversal. All other individual assets or CGUs are tested for impairment as described in note 2.6. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-489": { "value": "
2.10 Inventories
Inventories held for specific non-cancellable customer orders or projects are carried at the lower of
cost and net realisable value, after making allowance for any obsolete or slow-moving items. Cost is
determined using the specific identification of cost method.
Items held in inventory that are not specifically identified for a particular customer order or project are
carried at the lower of weighted average cost and net realisable value, net of any allowance for
obsolete or slow-moving items. Costs include those incurred in bringing each product to its present
location and condition, on a first-in, first-out basis.
Net realisable value is the estimated selling price in the ordinary course of business, less the estimated
costs necessary to make the sale.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-490": { "value": "
2.11 Financial assets
Financial assets, other than trade receivables, are recognised at their fair value, which initially equates
to the sum of the consideration given and the directly attributable transaction costs. Subsequently, the
financial assets are measured at either amortised cost or fair value, depending on their classification
under IFRS 9. The classification depends on the Group\u2019s business model for managing the financial
assets and the contractual terms of the cash flows.
2.11.1 Trade receivables Trade receivables, which generally have 30- to 60-day credit terms, are initially recognised and carried at their original invoice amount less an allowance for any uncollectable amounts. The business model for trade receivables is that they are held for the collection of contractual cash flows, therefore they are subsequently measured at amortised cost. The trade receivables are derecognised on receipt of cash from the customer. Trade receivables sold to a third party, including factoring, are derecognised when the criteria for derecognition under IFRS 9 are met. This involves evaluating the specific terms of the transaction to determine if the Group has substantially transferred associated risks and rewards, has relinquished control of, and has no material continuing involvement with the receivables. Upon derecognition, the difference between the carrying amount and the consideration received (net of transaction costs) is recognised in the Consolidated Income Statement as follows: \u2022 within cost of sales, where the Group sells receivables as an integral part of delivering goods or services; or \u2022 within administrative expenses, where the Group sells receivables for its cash flow management and this is not directly tied to revenue generation. If derecognition criteria are not met or only partially met, the Group continues to recognise the trade receivables or the portion relating to its retained interest or residual involvement. A financial liability is recognised for the consideration received from the factoring party, measured initially at fair value and subsequently at amortised cost. Given the short lives of the trade receivables, there are generally no material fair value movements between initial recognition and the derecognition of the receivable. The Group assesses for doubtful debts (impairment) using the expected credit losses model, as required by IFRS 9. For trade receivables, the Group applies the simplified approach, which requires expected lifetime losses to be recognised from the initial recognition of the receivables. Material or high-risk balances are reviewed and provided for individually, based on a number of factors including: \u2022 the financial strength of the customer; \u2022 the level of default that the Group has suffered in the past; \u2022 the age of the receivable outstanding; and \u2022 the Group\u2019s trading experience with that customer. 2.11.2 Cash and cash equivalents Cash and short-term deposits in the Consolidated Balance Sheet comprise cash at bank and in hand, and short-term deposits with an original maturity of three months or less. For the purpose of the Consolidated Cash Flow Statement, cash and cash equivalents consist of cash and short-term deposits as defined above, net of outstanding bank overdrafts which form an integral part of the Group\u2019s cash management. 2.12 Financial liabilities Financial liabilities are initially recognised at their fair value and, in the case of borrowings (including credit facility), net of directly attributable transaction costs. The subsequent measurement of financial liabilities is at amortised cost, unless otherwise described. 2.13 Derecognition of financial assets and liabilities 2.13.1 Financial assets A financial asset or, where applicable, a part of a financial asset or part of a group of similar financial assets, is derecognised where: \u2022 the rights to receive cash flows from the asset have expired; or \u2022 the Group retains the right to receive cash flows from the asset, but has assumed an obligation to pay them in full without material delay to a third party under a pass-through arrangement; or \u2022 the Group has transferred its rights to receive cash flows from the asset and either (a) has transferred substantially all the risks and rewards of the asset, or (b) has neither transferred nor retained substantially all the risks and rewards of the asset but has transferred control of the asset. 2.13.2 Financial liabilities A financial liability is derecognised when the obligation under the liability is discharged, cancelled or expired. 2.14 Derivative financial instruments and hedge accounting The Group uses foreign currency forward contracts to hedge its foreign currency risks associated with foreign currency fluctuations. More information about the Group\u2019s risk management activities related to derivative financial instruments and hedge accounting is provided in note 27. Forward contracts are initially recognised at fair value on the date that the contract is entered into and are subsequently remeasured at fair value at each reporting date. The fair value of forward currency contracts is calculated by reference to current forward exchange rates for contracts with similar maturity profiles. Forward contracts are recorded as assets when the fair value is positive and as liabilities when the fair value is negative. At the inception of a hedge relationship, the Group formally designates and documents the hedge relationship to which the Group wishes to apply hedge accounting and the risk management objective and strategy for undertaking the hedge. The documentation includes identification of both the hedging instrument and the hedged item or transaction and then the economic relationship between the two, including whether the hedging instrument is expected to offset changes in cash flow of the hedged item. For the purposes of hedge accounting, hedges are classified as cash flow hedges when hedging the exposure to variability in cash flows that is either attributable to a particular risk associated with a recognised asset or liability, a highly probable forecast transaction, or the foreign currency risk in an unrecognised firm commitment. Such hedges are expected to be highly effective in achieving offsetting changes in cash flows. The Group designates the full change in the fair value of the forward contract (including forward points) as the hedging instrument. Cash flow hedges that meet the criteria for hedge accounting are accounted for as follows: the effective portion of the gain or loss on the hedging instrument is recognised directly in other comprehensive income in the cash flow hedge reserve, while any ineffective portion is recognised immediately in the Consolidated Income Statement within administrative expenses. Amounts recognised within the Consolidated Statement of Comprehensive Income are transferred to the Consolidated Income Statement, within administrative expenses, when the hedged transaction affects the Consolidated Income Statement, such as when the hedged financial expense is recognised. If the forecast transaction or firm commitment is no longer expected to occur, the cumulative gain or loss previously recognised in equity is transferred to the Consolidated Income Statement within administrative expenses. If the hedging instrument matures or is sold, terminated or exercised without replacement or rollover, any cumulative gain or loss previously recognised within the Consolidated Statement of Comprehensive Income remains within the Consolidated Statement of Comprehensive Income until the forecast transaction or firm commitment affects the Consolidated Income Statement. Any other gains or losses arising from changes in fair value on forward contracts are taken directly to administrative expenses in the Consolidated Income Statement. 2.15 Fair value measurement The Group measures certain financial instruments at fair value at each balance sheet date. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. The Group uses valuation techniques that are appropriate in the circumstances and for which sufficient data is available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs. Fair value-related disclosures for financial instruments that are measured at fair value or where fair values are disclosed, are summarised in note 27", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-538": { "value": "2.11 Financial assets Financial assets, other than trade receivables, are recognised at their fair value, which initially equates to the sum of the consideration given and the directly attributable transaction costs. Subsequently, the financial assets are measured at either amortised cost or fair value, depending on their classification under IFRS 9. The classification depends on the Group\u2019s business model for managing the financial assets and the contractual terms of the cash flows. 2.11.1 Trade receivables Trade receivables, which generally have 30- to 60-day credit terms, are initially recognised and carried at their original invoice amount less an allowance for any uncollectable amounts. The business model for trade receivables is that they are held for the collection of contractual cash flows, therefore they are subsequently measured at amortised cost. The trade receivables are derecognised on receipt of cash from the customer. Trade receivables sold to a third party, including factoring, are derecognised when the criteria for derecognition under IFRS 9 are met. This involves evaluating the specific terms of the transaction to determine if the Group has substantially transferred associated risks and rewards, has relinquished control of, and has no material continuing involvement with the receivables. Upon derecognition, the difference between the carrying amount and the consideration received (net of transaction costs) is recognised in the Consolidated Income Statement as follows: \u2022 within cost of sales, where the Group sells receivables as an integral part of delivering goods or services; or \u2022 within administrative expenses, where the Group sells receivables for its cash flow management and this is not directly tied to revenue generation. If derecognition criteria are not met or only partially met, the Group continues to recognise the trade receivables or the portion relating to its retained interest or residual involvement. A financial liability is recognised for the consideration received from the factoring party, measured initially at fair value and subsequently at amortised cost. Given the short lives of the trade receivables, there are generally no material fair value movements between initial recognition and the derecognition of the receivable. The Group assesses for doubtful debts (impairment) using the expected credit losses model, as required by IFRS 9. For trade receivables, the Group applies the simplified approach, which requires expected lifetime losses to be recognised from the initial recognition of the receivables. Material or high-risk balances are reviewed and provided for individually, based on a number of factors including: \u2022 the financial strength of the customer; \u2022 the level of default that the Group has suffered in the past; \u2022 the age of the receivable outstanding; and \u2022 the Group\u2019s trading experience with that customer. 2.11.2 Cash and cash equivalents Cash and short-term deposits in the Consolidated Balance Sheet comprise cash at bank and in hand, and short-term deposits with an original maturity of three months or less. For the purpose of the Consolidated Cash Flow Statement, cash and cash equivalents consist of cash and short-term deposits as defined above, net of outstanding bank overdrafts which form an integral part of the Group\u2019s cash management. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-575": { "value": "2.11.1 Trade receivables Trade receivables, which generally have 30- to 60-day credit terms, are initially recognised and carried at their original invoice amount less an allowance for any uncollectable amounts. The business model for trade receivables is that they are held for the collection of contractual cash flows, therefore they are subsequently measured at amortised cost. The trade receivables are derecognised on receipt of cash from the customer. Trade receivables sold to a third party, including factoring, are derecognised when the criteria for derecognition under IFRS 9 are met. This involves evaluating the specific terms of the transaction to determine if the Group has substantially transferred associated risks and rewards, has relinquished control of, and has no material continuing involvement with the receivables. Upon derecognition, the difference between the carrying amount and the consideration received (net of transaction costs) is recognised in the Consolidated Income Statement as follows: \u2022 within cost of sales, where the Group sells receivables as an integral part of delivering goods or services; or \u2022 within administrative expenses, where the Group sells receivables for its cash flow management and this is not directly tied to revenue generation. If derecognition criteria are not met or only partially met, the Group continues to recognise the trade receivables or the portion relating to its retained interest or residual involvement. A financial liability is recognised for the consideration received from the factoring party, measured initially at fair value and subsequently at amortised cost. Given the short lives of the trade receivables, there are generally no material fair value movements between initial recognition and the derecognition of the receivable. The Group assesses for doubtful debts (impairment) using the expected credit losses model, as required by IFRS 9. For trade receivables, the Group applies the simplified approach, which requires expected lifetime losses to be recognised from the initial recognition of the receivables. Material or high-risk balances are reviewed and provided for individually, based on a number of factors including: \u2022 the financial strength of the customer; \u2022 the level of default that the Group has suffered in the past; \u2022 the age of the receivable outstanding; and \u2022 the Group\u2019s trading experience with that customer. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-574": { "value": "2.11.2 Cash and cash equivalents Cash and short-term deposits in the Consolidated Balance Sheet comprise cash at bank and in hand, and short-term deposits with an original maturity of three months or less. For the purpose of the Consolidated Cash Flow Statement, cash and cash equivalents consist of cash and short-term deposits as defined above, net of outstanding bank overdrafts which form an integral part of the Group\u2019s cash management. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-540": { "value": "2.12 Financial liabilities Financial liabilities are initially recognised at their fair value and, in the case of borrowings (including credit facility), net of directly attributable transaction costs. The subsequent measurement of financial liabilities is at amortised cost, unless otherwise described. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-541": { "value": "2.13 Derecognition of financial assets and liabilities 2.13.1 Financial assets A financial asset or, where applicable, a part of a financial asset or part of a group of similar financial assets, is derecognised where: \u2022 the rights to receive cash flows from the asset have expired; or \u2022 the Group retains the right to receive cash flows from the asset, but has assumed an obligation to pay them in full without material delay to a third party under a pass-through arrangement; or \u2022 the Group has transferred its rights to receive cash flows from the asset and either (a) has transferred substantially all the risks and rewards of the asset, or (b) has neither transferred nor retained substantially all the risks and rewards of the asset but has transferred control of the asset. 2.13.2 Financial liabilities A financial liability is derecognised when the obligation under the liability is discharged, cancelled or expired. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-589": { "value": "2.14 Derivative financial instruments and hedge accounting The Group uses foreign currency forward contracts to hedge its foreign currency risks associated with foreign currency fluctuations. More information about the Group\u2019s risk management activities related to derivative financial instruments and hedge accounting is provided in note 27. Forward contracts are initially recognised at fair value on the date that the contract is entered into and are subsequently remeasured at fair value at each reporting date. The fair value of forward currency contracts is calculated by reference to current forward exchange rates for contracts with similar maturity profiles. Forward contracts are recorded as assets when the fair value is positive and as liabilities when the fair value is negative. At the inception of a hedge relationship, the Group formally designates and documents the hedge relationship to which the Group wishes to apply hedge accounting and the risk management objective and strategy for undertaking the hedge. The documentation includes identification of both the hedging instrument and the hedged item or transaction and then the economic relationship between the two, including whether the hedging instrument is expected to offset changes in cash flow of the hedged item. For the purposes of hedge accounting, hedges are classified as cash flow hedges when hedging the exposure to variability in cash flows that is either attributable to a particular risk associated with a recognised asset or liability, a highly probable forecast transaction, or the foreign currency risk in an unrecognised firm commitment. Such hedges are expected to be highly effective in achieving offsetting changes in cash flows. The Group designates the full change in the fair value of the forward contract (including forward points) as the hedging instrument. Cash flow hedges that meet the criteria for hedge accounting are accounted for as follows: the effective portion of the gain or loss on the hedging instrument is recognised directly in other comprehensive income in the cash flow hedge reserve, while any ineffective portion is recognised immediately in the Consolidated Income Statement within administrative expenses. Amounts recognised within the Consolidated Statement of Comprehensive Income are transferred to the Consolidated Income Statement, within administrative expenses, when the hedged transaction affects the Consolidated Income Statement, such as when the hedged financial expense is recognised. If the forecast transaction or firm commitment is no longer expected to occur, the cumulative gain or loss previously recognised in equity is transferred to the Consolidated Income Statement within administrative expenses. If the hedging instrument matures or is sold, terminated or exercised without replacement or rollover, any cumulative gain or loss previously recognised within the Consolidated Statement of Comprehensive Income remains within the Consolidated Statement of Comprehensive Income until the forecast transaction or firm commitment affects the Consolidated Income Statement. Any other gains or losses arising from changes in fair value on forward contracts are taken directly to administrative expenses in the Consolidated Income Statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-576": { "value": "2.14 Derivative financial instruments and hedge accounting The Group uses foreign currency forward contracts to hedge its foreign currency risks associated with foreign currency fluctuations. More information about the Group\u2019s risk management activities related to derivative financial instruments and hedge accounting is provided in note 27. Forward contracts are initially recognised at fair value on the date that the contract is entered into and are subsequently remeasured at fair value at each reporting date. The fair value of forward currency contracts is calculated by reference to current forward exchange rates for contracts with similar maturity profiles. Forward contracts are recorded as assets when the fair value is positive and as liabilities when the fair value is negative. At the inception of a hedge relationship, the Group formally designates and documents the hedge relationship to which the Group wishes to apply hedge accounting and the risk management objective and strategy for undertaking the hedge. The documentation includes identification of both the hedging instrument and the hedged item or transaction and then the economic relationship between the two, including whether the hedging instrument is expected to offset changes in cash flow of the hedged item. For the purposes of hedge accounting, hedges are classified as cash flow hedges when hedging the exposure to variability in cash flows that is either attributable to a particular risk associated with a recognised asset or liability, a highly probable forecast transaction, or the foreign currency risk in an unrecognised firm commitment. Such hedges are expected to be highly effective in achieving offsetting changes in cash flows. The Group designates the full change in the fair value of the forward contract (including forward points) as the hedging instrument. Cash flow hedges that meet the criteria for hedge accounting are accounted for as follows: the effective portion of the gain or loss on the hedging instrument is recognised directly in other comprehensive income in the cash flow hedge reserve, while any ineffective portion is recognised immediately in the Consolidated Income Statement within administrative expenses. Amounts recognised within the Consolidated Statement of Comprehensive Income are transferred to the Consolidated Income Statement, within administrative expenses, when the hedged transaction affects the Consolidated Income Statement, such as when the hedged financial expense is recognised. If the forecast transaction or firm commitment is no longer expected to occur, the cumulative gain or loss previously recognised in equity is transferred to the Consolidated Income Statement within administrative expenses. If the hedging instrument matures or is sold, terminated or exercised without replacement or rollover, any cumulative gain or loss previously recognised within the Consolidated Statement of Comprehensive Income remains within the Consolidated Statement of Comprehensive Income until the forecast transaction or firm commitment affects the Consolidated Income Statement. Any other gains or losses arising from changes in fair value on forward contracts are taken directly to administrative expenses in the Consolidated Income Statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-542": { "value": "2.14 Derivative financial instruments and hedge accounting The Group uses foreign currency forward contracts to hedge its foreign currency risks associated with foreign currency fluctuations. More information about the Group\u2019s risk management activities related to derivative financial instruments and hedge accounting is provided in note 27. Forward contracts are initially recognised at fair value on the date that the contract is entered into and are subsequently remeasured at fair value at each reporting date. The fair value of forward currency contracts is calculated by reference to current forward exchange rates for contracts with similar maturity profiles. Forward contracts are recorded as assets when the fair value is positive and as liabilities when the fair value is negative. At the inception of a hedge relationship, the Group formally designates and documents the hedge relationship to which the Group wishes to apply hedge accounting and the risk management objective and strategy for undertaking the hedge. The documentation includes identification of both the hedging instrument and the hedged item or transaction and then the economic relationship between the two, including whether the hedging instrument is expected to offset changes in cash flow of the hedged item.
For the purposes of hedge accounting, hedges are classified as cash flow hedges when hedging the
exposure to variability in cash flows that is either attributable to a particular risk associated with a
recognised asset or liability, a highly probable forecast transaction, or the foreign currency risk in an
unrecognised firm commitment. Such hedges are expected to be highly effective in achieving
offsetting changes in cash flows. The Group designates the full change in the fair value of the forward
contract (including forward points) as the hedging instrument.
Cash flow hedges that meet the criteria for hedge accounting are accounted for as follows: the
effective portion of the gain or loss on the hedging instrument is recognised directly in other
comprehensive income in the cash flow hedge reserve, while any ineffective portion is recognised
immediately in the Consolidated Income Statement within administrative expenses.
Amounts recognised within the Consolidated Statement of Comprehensive Income are transferred to
the Consolidated Income Statement, within administrative expenses, when the hedged transaction
affects the Consolidated Income Statement, such as when the hedged financial expense is recognised.
If the forecast transaction or firm commitment is no longer expected to occur, the cumulative gain or
loss previously recognised in equity is transferred to the Consolidated Income Statement within
administrative expenses. If the hedging instrument matures or is sold, terminated or exercised without
replacement or rollover, any cumulative gain or loss previously recognised within the Consolidated
Statement of Comprehensive Income remains within the Consolidated Statement of Comprehensive
Income until the forecast transaction or firm commitment affects the Consolidated Income Statement.
Any other gains or losses arising from changes in fair value on forward contracts are taken directly to
administrative expenses in the Consolidated Income Statement.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-577": { "value": "
2.15 Fair value measurement
The Group measures certain financial instruments at fair value at each balance sheet date.
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly
transaction between market participants at the measurement date.
The fair value of an asset or a liability is measured using the assumptions that market participants
would use when pricing the asset or liability, assuming that market participants act in their economic
best interest.
The Group uses valuation techniques that are appropriate in the circumstances and for which sufficient
data is available to measure fair value, maximising the use of relevant observable inputs and minimising
the use of unobservable inputs.
Fair value-related disclosures for financial instruments that are measured at fair value or where fair
values are disclosed, are summarised in note 27.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-543": { "value": "2.15 Fair value measurement The Group measures certain financial instruments at fair value at each balance sheet date. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. The Group uses valuation techniques that are appropriate in the circumstances and for which sufficient data is available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs. Fair value-related disclosures for financial instruments that are measured at fair value or where fair values are disclosed, are summarised in note 27. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-492": { "value": "
2.16 Provisions (excluding restructuring provision)
Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of
a past event; it is probable that an outflow of resources embodying economic benefits will be required
to settle the obligation and; a reliable estimate can be made of the amount of the obligation.
If the effect of the time value of money is material, provisions are determined by discounting the
expected future cash flows at a pre-tax rate that reflects current market assessments of the time value
of money and, where appropriate, the risks specific to the liability. Where discounting is used, the
increase in the provision due to the passage of time is recognised as a borrowing cost.
Customer contract provisions
Management continually monitors the financial performance of contracts. Where there are indicators
that a contract could result in a negative margin, the future financial performance of that contract will
be reviewed in detail. If, after further financial analysis, the full financial consequence of the contract
can be reliably estimated, and it is determined that the contract is potentially loss-making, then the
best estimate of the losses expected to be incurred until the end of the contract will be provided for.
In establishing if future costs are forecast to exceed the future revenue, Management will take into
account the anticipated inflationary impact on the cost base, offset by any rights to increase pricing
under Cost of Living Adjustment (COLA) clauses that have been incorporated in the customer contract.
The Group applies IAS 37 \u2013 \u2018Provisions, Contingent Liabilities and Contingent Assets\u2018 in its assessment
of whether contracts are considered onerous and in subsequently estimating the provision. The
Group\u2019s approach is to apply the full cost approach, which considers total estimated costs (i.e. directly
attributable variable costs and fixed allocated costs) in the assessment of whether the contract is
onerous or not and in the measurement of the provision.
A provision for onerous contracts is made as soon as a loss is foreseen and is measured at the present
value of the lower of the expected cost of terminating the contract and the expected net cost of
continuing with the contract, which is determined based on incremental costs necessary to fulfil the
obligation under the contract. Before a provision is established, the Group recognises any impairment
loss on the assets associated with that contract.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-493": { "value": "
2.17 Pensions and other post-employment benefits
The Group operates a defined contribution pension scheme available to all UK employees and similar
schemes are operating in other jurisdictions, including North America and Germany. Contributions are
recognised as an expense in the Consolidated Income Statement as they become payable in
accordance with the rules of the scheme. There are no material pension schemes within the Group\u2019s
overseas operations.
Under French employment law, the Group has an obligation to make a one-off payment to French
employees upon retirement from the Group at the mandatory age, the Indemnit\u00e9s de Fin de Carri\u00e8re (IFC).
Typically, the retirement benefit is based on length of service of the employee and his or her salary at
retirement. The amount is set via a legal minimum, but the retirement premiums can be improved by
the collective agreement or employment contract in some cases. For Computacenter\u2019s French
employees, the payment is based on accrued service and ranges from one month of salary after five
years of service to 9.4 months of salary after 47 years of service.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-494": { "value": "2.18 Taxation 2.18.1 Current tax Current tax assets and liabilities for the current and prior years are measured at the amount expected to be recovered from or paid to the tax authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted by the balance sheet date. 2.18.2 Deferred income tax Deferred income tax is recognised on all temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the Consolidated Financial Statements, with the following exceptions: \u2022 where the temporary difference arises from the initial recognition of goodwill or from an asset or liability in a transaction that is not a business combination, that at the time of the transaction affects neither accounting nor taxable profit or loss and does not give rise to equal taxable and deductible temporary differences; \u2022 in respect of taxable temporary differences associated with investments in subsidiaries, associates and joint ventures, where the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future; and \u2022 deferred income tax assets are recognised only to the extent that it is probable that taxable profit will be available in the future against which the deductible temporary differences, carried forward tax credits or tax losses can be utilised. Deferred income tax assets and liabilities are measured on an undiscounted basis at the tax rates that are expected to apply when the related asset is realised or liability is settled, based on tax rates and laws enacted, or substantively enacted, at the balance sheet date. Income tax is charged or credited directly to the Consolidated Statement of Comprehensive Income if it relates to items that are credited or charged to the Consolidated Statement of Comprehensive Income. Otherwise, income tax is recognised in the Consolidated Income Statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-544": { "value": "2.18.2 Deferred income tax Deferred income tax is recognised on all temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the Consolidated Financial Statements, with the following exceptions: \u2022 where the temporary difference arises from the initial recognition of goodwill or from an asset or liability in a transaction that is not a business combination, that at the time of the transaction affects neither accounting nor taxable profit or loss and does not give rise to equal taxable and deductible temporary differences; \u2022 in respect of taxable temporary differences associated with investments in subsidiaries, associates and joint ventures, where the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future; and \u2022 deferred income tax assets are recognised only to the extent that it is probable that taxable profit will be available in the future against which the deductible temporary differences, carried forward tax credits or tax losses can be utilised. Deferred income tax assets and liabilities are measured on an undiscounted basis at the tax rates that are expected to apply when the related asset is realised or liability is settled, based on tax rates and laws enacted, or substantively enacted, at the balance sheet date. Income tax is charged or credited directly to the Consolidated Statement of Comprehensive Income if it relates to items that are credited or charged to the Consolidated Statement of Comprehensive Income. Otherwise, income tax is recognised in the Consolidated Income Statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-496": { "value": "2.19 Share-based payment transactions Employees (including Executive Directors) of the Group can receive remuneration in the form of share-based payment transactions, whereby employees render services in exchange for shares or rights over shares (equity-settled transactions). The cost of equity-settled transactions with employees is measured by reference to the fair value of the awards at the date at which they are granted. The fair value is determined by utilising an appropriate valuation model, further details of which are given in note 30. In valuing equity-settled transactions, no account is taken of any performance conditions, as none of the conditions set are market related. The cost of equity-settled transactions is recognised, together with a corresponding increase in equity, over the period in which the performance and/or service conditions are fulfilled, ending on the date on which the relevant employees become fully entitled to the award (vesting date). 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 Directors\u2019 best estimate of the number of equity instruments that will ultimately vest. The Consolidated Income Statement charge or credit for a period represents the movement in cumulative expense recognised as at the beginning and end of that period. As the plans do not include any market-related performance conditions, no expense is recognised for awards that do not ultimately vest. Movements in the estimated employer\u2019s National Insurance liability related to the awards, carried on the Consolidated Balance Sheet, are recognised in the Consolidated Income Statement. The dilutive effect of outstanding options is reflected as additional share dilution in the computation of earnings per share (see note 13). The Group has an Employee Benefit Trust (EBT) for the granting of non-transferable options to Executive Directors and Management. Shares in the Group held by the EBT are treated as investment in own shares and are recorded at cost as a deduction from equity (see note 29). ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-495": { "value": "2.20 Own shares held Computacenter plc shares held by the Group are classified in shareholders\u2019 equity as \u2018own shares held\u2019 and are recognised at cost. Consideration received for the sale of such shares is also recognised in equity, with any difference between the proceeds from sale and the original cost being taken to reserves. No gain or loss is recognised in the Consolidated Income Statement on the purchase, sale, issue or cancellation of equity shares. These shares are held in the EBT. Computacenter being the sponsoring entity has control over the EBT under IFRS 10, as Computacenter makes the decisions on how the EBT operates per the following criteria: \u2022 Computacenter has power over the relevant activities of the EBT; \u2022 Computacenter has exposure, or rights, to variable returns from its involvement with the EBT; and \u2022 Computacenter has the ability to use its power over the EBT to affect the amount of the EBT returns. As the IFRS 10 criteria are satisfied and the parent company (Computacenter plc) has control, the EBT is treated as an extension of the parent company and thus the assets and liabilities of the EBT are included on the Company\u2019s Balance Sheet and therefore reported within the Group\u2019s Consolidated Balance Sheet. The shares held by the EBT are presented as a deduction from equity within the Consolidated Statement of Changes in Equity, in the \u2018own shares held\u2019 column.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-498": { "value": "
3 Critical accounting estimates and judgements
The preparation of the Consolidated Financial Statements requires Management to exercise
judgement in applying the Group\u2019s accounting policies. It also requires the use of estimates and
assumptions that affect the reported amounts of assets, liabilities, income and expenses.
Due to the inherent uncertainty in making these critical judgements and estimates, actual outcomes
could be different.
During the year, Management reassessed the critical accounting estimates and judgements for the
Group. This process included reviewing the last reporting period\u2019s disclosures, the key judgements
required on the implementation of forthcoming standards and the current period\u2019s challenging
accounting issues. Where Management deemed there is a change for an area of accounting to be
considered a critical estimate or judgement, an explanation for this decision is provided in note 3.3.
3.1 Critical estimates
Estimates and underlying assumptions are reviewed on an ongoing basis, with revisions recognised
in the year in which the estimates are revised and in any future years affected. The areas involving risk
that could result in a material adjustment to the carrying amounts of assets and liabilities within the
next financial year are as follows:
3.1.1 Customer contract provisions
Provisions against long-term customer contracts are inherently uncertain, as the estimated revenues
and costs associated with these contracts are based on a number of key assumptions and estimates.
There is a small number of material contracts where Management made estimates in relation to future
revenues and costs, as well as when risks will be mitigated or extinguished. The Group has considered
the nature of these estimates and concluded that, on the basis of available information, it is reasonably
possible that outcomes within the next financial year may differ from the assumptions applied as at
31 December 2025. The potential uncertainties and range of outcomes relating to contract provisions
is further discussed in note 26.
3.2 Critical judgements
Judgements made by Management in the process of applying the Group\u2019s accounting policies, which
have the most significant effect on the amounts recognised in the Consolidated Financial Statements,
are as follows.
3.2.1 Bill and hold
The Group generates some of its revenue through its bill and hold arrangements with its customers.
These arise when the customer is invoiced but the product is not shipped to the customer until a later
date, in accordance with the customer\u2019s request in a written agreement. In order to determine the
appropriate timing of revenue recognition, it is assessed whether control has transferred to the customer.
A bill and hold arrangement is only put in place when a customer lacks the physical space to store
the product or the product previously ordered is not yet needed in accordance with the customer\u2019s
schedule and the customer wants to guarantee supply of the product. In order to determine whether
an arrangement is bill and hold and control has been transferred to the customer, a customer request
must have been approved and all of the below criteria must have been met:
a) the reason for the bill and hold arrangement must be substantive (for example, the customer has
requested the arrangement);
b) the product must be identified separately as belonging to the customer;
c) the product currently must be ready for physical transfer to the customer; and
d) the Group cannot have the ability to use the product or to direct it to another customer.
Judgement is required to determine if all of the criteria (a) to (d) have been met to recognise a bill and
hold sale. This is determined by segregation and readiness of inventory and the review and approval of
all customer requests, in order to assess whether the accounting policy had been correctly applied to
recognise a bill and hold sale.
A total of \u00a3423.4m of product sold was held by the Group for bill and hold transactions where the Group
retained the physical custody of the inventory as at 31 December 2025 (31 December 2024: \u00a3435.5m).
3.3 Change in critical estimates and critical judgements
Due to the nature of key estimates used for provisions against a limited number of material customer
contracts at the reporting date, and the related inherent uncertainty around outcomes within the next
financial year, customer contract provisions has been included as a critical estimate.
The critical judgements reported in the Group\u2019s 2024 Annual Report and Accounts are unchanged.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-497": { "value": "
4 Segment information
The Segment information is reported to the Board and the Chief Executive Officer. The Chief Executive
Officer is the Group\u2019s Chief Operating Decision Maker (CODM). The Group\u2019s operating Segments are
the same as its reporting Segments and these remain unchanged from those reported at
31 December 2024.
The Segmental reporting structure is the basis on which internal reports are provided to the Chief
Executive Officer, as the CODM, for assessing performance and determining the allocation of
resources within the Group, in accordance with IFRS 8.25. Segmental performance is measured based
on external revenues, gross profit, adjusted operating profit and adjusted profit before tax.
Central Corporate Costs continue to be disclosed as a separate column within the Segmental note.
These costs are borne within the Computacenter (UK) Limited legal entity and have been removed for
Segmental reporting and performance analysis, but form part of the overall Group administrative expenses.
Segmental performance for the years ended 31 December 2025 and 31 December 2024 was as follows:
Year ended 31 December 2025
Central
Western North Corporate
UK Germany Europe
America
1
International Costs Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Revenue
Technology Sourcing revenue
Gross invoiced income
2,332.8
2,216.6
1,055.3
5,677.60
15.2
\u2013
11,297.5
Adjustment to gross invoiced income for income recognised as agent
(1,391.9)
(872.5)
(504.6)
(1,024.9)
(0.5)
\u2013
(3,794.4)
Total Technology Sourcing revenue
940.9
1,344.1
550.7
4,652.7
14.7
\u2013
7,503.1
Services revenue
Professional Services
201.9
412.5
57.7
175.1
\u2013
\u2013
847.2
Managed Services
276.4
352.7
170.8
32.2
11.5
\u2013
843.6
Total Services revenue
478.3
765.2
228.5
207.3
11.5
\u2013
1,690.8
Total revenue
1,419.2
2,109.3
779.2
4,860.0
26.2
\u2013
9,193.9
Results
Cost of sales
(1,155.2)
(1,719.8)
(676.5)
(4,503.4)
5.1
_
(8,049.8)
Gross profit
264.0
389.5
102.7
356.6
31.3
_
1,144.1
Adjusted administrative expenses
(221.7)
(232.2)
(110.5)
(227.0)
(16.2)
(61.8)
(869.4)
Adjusted operating profit/(loss)
42.3
157.3
(7.8)
129.6
15.1
(61.8)
274.7
Adjusted net interest
(8.6)
6.3
(0.2)
1.9
(2.1)
\u2013
(2.7)
Adjusted profit/(loss) before tax
33.7
163.6
(8.0)
131.5
13.0
(61.8)
272.0
Exceptional items:
\u2013 loss on impairment
(20.2)
\u2013 costs related to acquisitions
(3.2)
Total exceptional items
(23.4)
Amortisation of acquired intangibles
(10.1)
Profit before tax
238.5
1. North America Segment total revenue of \u00a34,860.0m includes \u00a34,788.7m of revenue for the US.
The reconciliation of adjusted operating profit to operating profit as disclosed in the Consolidated Income Statement is as follows:
Year ended 31 December 2025
Total
\u00a3m
Adjusted operating profit
274.7
Amortisation of acquired intangibles
(10.1)
Exceptional items
(23.4)
Operating profit
241.2
Year ended 31 December 2025
Central
Western North Corporate
UK Germany Europe
America
1
International Costs Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Other Segment information
Property, plant and equipment
28.7
38.8
3.3
9.2
6.0
\u2013
86.0
Right-of-use assets
26.5
56.4
22.2
37.4
23.4
\u2013
165.9
Intangible assets
73.3
16.9
0.9
192.1
1.8
\u2013
285.0
Capital expenditure:
Property, plant and equipment
5.9
5.9
2.0
5.5
2.5
\u2013
21.8
Right-of-use assets
21.3
26.4
9.3
29.6
12.3
\u2013
98.9
Software
13.2
0.1
0.4
0.2
0.3
\u2013
14.2
Costs of inventories recognised as an expense
831.6
1,104.1
475.5
4,252.9
7.1
\u2013
6,671.2
Staff costs
378.8
513.2
188.3
286.0
89.3
\u2013
1,455.6
Depreciation of property, plant and equipment
6.3
7.7
2.4
3.5
2.5
\u2013
22.4
Depreciation of right-of-use assets
7.4
18.6
7.0
6.6
5.5
\u2013
45.1
Amortisation of software
8.0
0.4
0.3
1.0
0.3
\u2013
10.0
Share-based payments recognised in equity
3.7
2.3
0.1
0.7
\u2013
2.2
9.0
1. North America Segment intangible assets of \u00a3192.1m includes \u00a3189.5m of intangible assets for the US.
Year ended 31 December 2024
Central
Western North Corporate
UK Germany Europe
America
1
International Costs Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Revenue
Technology Sourcing revenue
Gross invoiced income
1,758.6
1,909.4
971.7
3,632.8
5.6
\u2013
8,278.1
Adjustment to gross invoiced income for income recognised as agent
(1,053.3)
(674.8)
(381.0)
(842.2)
(0.4)
\u2013
(2,951.7)
Total Technology Sourcing revenue
705.3
1,234.6
590.7
2,790.6
5.2
\u2013
5,326.4
Services revenue
Professional Services
158.2
407.5
62.2
150.4
\u2013
\u2013
778.3
Managed Services
294.6
344.6
166.4
30.4
24.1
\u2013
860.1
Total Services revenue
452.8
752.1
228.6
180.8
24.1
\u2013
1,638.4
Total revenue
1,158.1
1,986.7
819.3
2,971.4
29.3
\u2013
6,964.8
Results
Cost of sales
(927.3)
(1,620.5)
(700.8)
(2,690.7)
9.5
\u2013
(5,929.8)
Gross profit
230.8
366.2
118.5
280.7
38.8
\u2013
1,035.0
Adjusted administrative expenses
(190.1)
(209.3)
(104.8)
(208.4)
(24.8)
(50.9)
(788.3)
Adjusted operating profit/(loss)
40.7
156.9
13.7
72.3
14.0
(50.9)
246.7
Adjusted net interest
(0.7)
7.4
\u2013
1.5
(0.9)
\u2013
7.3
Adjusted profit/(loss) before tax
40.0
164.3
13.7
73.8
13.1
(50.9)
254.0
Exceptional items:
\u2013 unwinding of discount relating to acquisition of a subsidiary
(0.6)
\u2013 gain related to acquisitions
1.8
Total exceptional items
1.2
Amortisation of acquired intangibles
(10.6)
Profit before tax
244.6
1. North America Segment total revenue of \u00a32,971.4m includes \u00a32,901.7m of revenue for the US.
The reconciliation of adjusted operating profit to operating profit as disclosed in the Consolidated Income Statement is as follows:
Year ended 31 December 2024
Total
\u00a3m
Adjusted operating profit
246.7
Amortisation of acquired intangibles
(10.6)
Exceptional items
1.8
Operating profit
237.9
Year ended 31 December 2024
Central
Western North Corporate
UK Germany Europe
America
1
International Costs Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Other Segment information
Property, plant and equipment
29.7
38.8
8.3
7.7
6.2
\u2013
90.7
Right-of-use assets
12.6
47.6
21.0
15.5
22.3
\u2013
119.0
Intangible assets
68.4
16.3
13.4
217.7
1.7
\u2013
317.5
Capital expenditure:
Property, plant and equipment
4.3
7.2
2.9
1.5
3.1
\u2013
19.0
Right-of-use assets
9.4
24.7
9.3
1.9
16.2
\u2013
61.5
Software
11.1
0.3
0.5
0.3
0.3
\u2013
12.5
Costs of inventories recognised as an expense
604.8
1,032.9
504.0
2,444.9
6.3
\u2013
4,592.9
Staff costs
356.8
482.8
187.0
264.9
83.6
\u2013
1,375.1
Depreciation of property, plant and equipment
6.4
7.0
2.2
3.7
2.2
\u2013
21.5
Depreciation of right-of-use assets
5.5
19.0
6.4
5.4
4.7
\u2013
41.0
Amortisation of software
6.0
0.3
0.3
1.3
0.3
\u2013
8.2
Share-based payments recognised in equity
3.6
1.8
0.1
0.5
0.1
1.0
7.1
1. North America Segment intangible assets of \u00a3217.7m includes \u00a3215.0m of intangible assets for the US.
Charges for the amortisation of acquired intangibles (where initial recognition was an exceptional item
or a fair value adjustment on acquisition) are excluded from the calculation of adjusted operating profit.
This is because these charges are based on judgements about their value and economic life, are the
result of the application of acquisition accounting rather than core operations, and whilst revenue
recognised in the Consolidated Income Statement does benefit from the underlying asset that has
been acquired, the amortisation costs bear no relation to the Group\u2019s underlying ongoing operational
performance. In addition, amortisation of acquired intangibles is not included in the analysis of
Segment performance used by the CODM.
Information about major customers
Included in revenues arising from the North American Segment are revenues of approximately
\u00a32,731.2m (2024: \u00a31,095.5m) which arose from sales to the Group\u2019s largest customer.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-545": { "value": "Information about major customers Included in revenues arising from the North American Segment are revenues of approximately \u00a32,731.2m (2024: \u00a31,095.5m) which arose from sales to the Group\u2019s largest customer.", "dimensions": { "concept": "ifrs-full:DisclosureOfSegmentsMajorCustomersExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-499": { "value": "
5 Revenue
Revenue recognised in the Consolidated Income Statement is analysed as follows:
2025 2024
\u00a3m \u00a3m
Revenue by type
Technology Sourcing revenue
Gross invoiced income
11,297.5
8,278.1
Adjustment to gross invoiced income for income recognised as agent
(3,794.4)
(2,951.7)
Total Technology Sourcing revenue
1
7,503.1
5,326.4
Services revenue
Professional Services
847.2
778.3
Managed Services
843.6
860.1
Total Services revenue
1,690.8
1,638.4
Total revenue
9,193.9
6,964.8
1. Included within the amount of Technology Sourcing revenue shown above is \u00a361.0m (2024: \u00a370.0m) recognised
under IFRS 16. All other Technology Sourcing revenue is recognised at a point in time under IFRS 15 as described
in our accounting policy 2.3.1.
Contract balances
The following table provides information about contract assets and contract liabilities from contracts
with customers:
31 December 31 December
2025 2024
Note \u00a3m \u00a3m
Trade receivables
20
1,861.3
1,620.2
Contract assets, which are included in prepayments
1
31.4
29.2
Contract assets, which are included in accrued income
212.3
137.5
Contract liabilities, which are included in deferred income
392.8
285.7
1. During the year, the Group reviewed its contract assets within prepayments. Following this exercise, the Group
has rectified certain inconsistencies in presentation by foreign subsidiaries. As a result, the comparative amounts
have increased by \u00a319.4m. The relevant balance sheet line item remains unaffected.
The prepayments balance within the Consolidated Balance Sheet, totalling \u00a3188.2m, comprises
\u00a331.4m in contract assets and \u00a3156.8m in other prepayments, including \u00a366.4m for software licences
and \u00a354.3m for subcontractor balances. Other prepayments have been classified as current assets in
accordance with the Group\u2019s operating cycle and classification described below.
The Group has implemented an expected credit loss impairment model with respect to contract
assets which are included in accrued income, using the simplified approach. These contract assets
have been grouped on the basis of their shared-risk characteristics and a provision matrix has been
developed and applied to these balances to generate the loss allowance. The majority of these
contract asset balances are with blue chip customers and the incidence of credit loss is low. There has
therefore been no material adjustment to the loss allowance under IFRS 9. Specific provisions are made
against material or high-risk balances based on trading experience or where doubt exists about the
counterparty\u2019s ability to pay. The expected credit losses on contract assets which are within accrued
income are considered to be immaterial.
Significant changes in contract assets and liabilities
Contract assets are balances due from customers under long-term contracts as work is performed
and therefore a contract asset is recognised over the period in which the performance obligation is
fulfilled. This represents the Group\u2019s right to consideration for the services transferred to date.
Amounts are generally reclassified to trade and other receivables when these have been certified or
invoiced to a customer. Refer to note 2.11.1 for credit terms of trade receivables.
The increase in trade receivables is mainly in the Germany and North America Segments and is driven
by the timing of large deals.
Win fees, deferred contract costs and fulfilment costs are included in the prepayments balance above.
The Consolidated Income Statement impact of the win fees was a recognition of a net loss in 2025 of
\u00a30.9m, with a corresponding credit to income tax of \u00a30.2m for the year. The Consolidated Income
Statement impact of fulfilment costs was a recognition of a net gain in 2025 of \u00a32.0m, with a
corresponding tax charge of \u00a30.8m for the year.
As at 31 December 2025, the win fee balance was \u00a311.1m and the fulfilment costs balance was \u00a34.4m.
No impairment loss was recorded for win fees, deferred contract costs or fulfilment costs during the year.
Revenue recognised in the reporting period from movement in accrued income balances was \u00a370.7m,
with a credit to foreign exchange of \u00a34.1m. No impairment loss was recorded for accrued income
during the year.
Revenue recognised in the reporting period that was included in the contract liability balance at the
beginning of the period was \u00a3190.4m.
Remaining performance obligations (work in hand)
Contracts which had remaining performance obligations as at 31 December 2025 and 31 December
2024 are set out in the table below. The table below discloses the aggregate transaction price relating
to those remaining performance obligations, excluding both (a) amounts relating to contracts for
which revenue is recognised as invoiced and (b) amounts relating to contracts where the expected
duration of the ongoing performance obligation is one year or less.
Managed Services
Less than One to Two to Three to Four years
one year two years three years four years and beyond Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
As at 31 December 2025
734.0
478.0
333.0
153.0
125.0
1,823.0
As at 31 December 2024
750.0
554.0
351.0
215.0
224.0
2,094.0
The duration of most contracts is between one and five years. However some contracts will vary from
these typical lengths. Revenue is typically earned over these varying timeframes.
Operating cycle and classification
In determining the classification of current assets and liabilities, the Group considers its normal
operating cycle, defined as the period over which assets are acquired, transformed, and ultimately
realised as cash, or liabilities are settled.
The Group operates across distinct business activities with different operating cycles. The normal
operating cycle is defined by the contractual terms underlying each type of trading activity. All working
capital items, including prepayments and deferred income related to these activities, are classified as
current based on the expected realisation or settlement within the relevant contractual cycle. The
Group\u2019s approach ensures that the balance sheet presentation reflects the timing of cash flows
specific to each type of business activity.
Technology Sourcing
The normal operating cycle is aligned to the contractual terms of the arrangement, where the core
activity of the resale of IT hardware, software and related services typically operates on a short working
capital cycle of less than 12 months. Where the sale of IT equipment is structured as a lease to
customers, balances due over 12 months will be considered as non-current as these are outside the
normal operating cycle for the sale of IT equipment. For the purchase and resale of multi-year
agreements for software and resold services, the normal operating cycle is aligned to the contractual
terms of the arrangement. Typically, these agreements involve prepayments and deferred income that
are realised over multiple years, where the cash has already been settled.
Professional Services
The normal operating cycle is aligned to the contractual terms of the arrangement, where the Group
provides skilled professionals to customers either operating within a project framework or on a
\u2018resource on demand\u2019 basis, on a short working capital cycle of less than 12 months.
Managed Services
Service contracts for IT infrastructure and support are typically structured from three- to five-year
periods. The normal operating cycle is aligned to the contractual terms of the arrangement.
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-546": { "value": "5 Revenue Revenue recognised in the Consolidated Income Statement is analysed as follows:
2025 2024
\u00a3m \u00a3m
Revenue by type
Technology Sourcing revenue
Gross invoiced income
11,297.5
8,278.1
Adjustment to gross invoiced income for income recognised as agent
(3,794.4)
(2,951.7)
Total Technology Sourcing revenue
1
7,503.1
5,326.4
Services revenue
Professional Services
847.2
778.3
Managed Services
843.6
860.1
Total Services revenue
1,690.8
1,638.4
Total revenue
9,193.9
6,964.8
1. Included within the amount of Technology Sourcing revenue shown above is \u00a361.0m (2024: \u00a370.0m) recognised under IFRS 16. All other Technology Sourcing revenue is recognised at a point in time under IFRS 15 as described in our accounting policy 2.3.1. Contract balances The following table provides information about contract assets and contract liabilities from contracts with customers:
31 December 31 December
2025 2024
Note \u00a3m \u00a3m
Trade receivables
20
1,861.3
1,620.2
Contract assets, which are included in prepayments
1
31.4
29.2
Contract assets, which are included in accrued income
212.3
137.5
Contract liabilities, which are included in deferred income
392.8
285.7
1. During the year, the Group reviewed its contract assets within prepayments. Following this exercise, the Group
has rectified certain inconsistencies in presentation by foreign subsidiaries. As a result, the comparative amounts have increased by \u00a319.4m. The relevant balance sheet line item remains unaffected. The prepayments balance within the Consolidated Balance Sheet, totalling \u00a3188.2m, comprises \u00a331.4m in contract assets and \u00a3156.8m in other prepayments, including \u00a366.4m for software licences and \u00a354.3m for subcontractor balances. Other prepayments have been classified as current assets in accordance with the Group\u2019s operating cycle and classification described below. The Group has implemented an expected credit loss impairment model with respect to contract assets which are included in accrued income, using the simplified approach. These contract assets have been grouped on the basis of their shared-risk characteristics and a provision matrix has been developed and applied to these balances to generate the loss allowance. The majority of these contract asset balances are with blue chip customers and the incidence of credit loss is low. There has therefore been no material adjustment to the loss allowance under IFRS 9. Specific provisions are made against material or high-risk balances based on trading experience or where doubt exists about the counterparty\u2019s ability to pay. The expected credit losses on contract assets which are within accrued income are considered to be immaterial. Significant changes in contract assets and liabilities Contract assets are balances due from customers under long-term contracts as work is performed and therefore a contract asset is recognised over the period in which the performance obligation is fulfilled. This represents the Group\u2019s right to consideration for the services transferred to date. Amounts are generally reclassified to trade and other receivables when these have been certified or invoiced to a customer. Refer to note 2.11.1 for credit terms of trade receivables. The increase in trade receivables is mainly in the Germany and North America Segments and is driven by the timing of large deals. Win fees, deferred contract costs and fulfilment costs are included in the prepayments balance above. The Consolidated Income Statement impact of the win fees was a recognition of a net loss in 2025 of \u00a30.9m, with a corresponding credit to income tax of \u00a30.2m for the year. The Consolidated Income Statement impact of fulfilment costs was a recognition of a net gain in 2025 of \u00a32.0m, with a corresponding tax charge of \u00a30.8m for the year. As at 31 December 2025, the win fee balance was \u00a311.1m and the fulfilment costs balance was \u00a34.4m. No impairment loss was recorded for win fees, deferred contract costs or fulfilment costs during the year. Revenue recognised in the reporting period from movement in accrued income balances was \u00a370.7m, with a credit to foreign exchange of \u00a34.1m. No impairment loss was recorded for accrued income during the year. Revenue recognised in the reporting period that was included in the contract liability balance at the beginning of the period was \u00a3190.4m. Remaining performance obligations (work in hand) Contracts which had remaining performance obligations as at 31 December 2025 and 31 December 2024 are set out in the table below. The table below discloses the aggregate transaction price relating to those remaining performance obligations, excluding both (a) amounts relating to contracts for which revenue is recognised as invoiced and (b) amounts relating to contracts where the expected duration of the ongoing performance obligation is one year or less. Managed Services
Less than One to Two to Three to Four years
one year two years three years four years and beyond Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
As at 31 December 2025
734.0
478.0
333.0
153.0
125.0
1,823.0
As at 31 December 2024
750.0
554.0
351.0
215.0
224.0
2,094.0
The duration of most contracts is between one and five years. However some contracts will vary from these typical lengths. Revenue is typically earned over these varying timeframes. Operating cycle and classification In determining the classification of current assets and liabilities, the Group considers its normal operating cycle, defined as the period over which assets are acquired, transformed, and ultimately realised as cash, or liabilities are settled. The Group operates across distinct business activities with different operating cycles. The normal operating cycle is defined by the contractual terms underlying each type of trading activity. All working capital items, including prepayments and deferred income related to these activities, are classified as current based on the expected realisation or settlement within the relevant contractual cycle. The Group\u2019s approach ensures that the balance sheet presentation reflects the timing of cash flows specific to each type of business activity. Technology Sourcing The normal operating cycle is aligned to the contractual terms of the arrangement, where the core activity of the resale of IT hardware, software and related services typically operates on a short working capital cycle of less than 12 months. Where the sale of IT equipment is structured as a lease to customers, balances due over 12 months will be considered as non-current as these are outside the normal operating cycle for the sale of IT equipment. For the purchase and resale of multi-year agreements for software and resold services, the normal operating cycle is aligned to the contractual terms of the arrangement. Typically, these agreements involve prepayments and deferred income that are realised over multiple years, where the cash has already been settled. Professional Services The normal operating cycle is aligned to the contractual terms of the arrangement, where the Group provides skilled professionals to customers either operating within a project framework or on a \u2018resource on demand\u2019 basis, on a short working capital cycle of less than 12 months. Managed Services Service contracts for IT infrastructure and support are typically structured from three- to five-year periods. The normal operating cycle is aligned to the contractual terms of the arrangement.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-578": { "value": "Remaining performance obligations (work in hand) Contracts which had remaining performance obligations as at 31 December 2025 and 31 December 2024 are set out in the table below. The table below discloses the aggregate transaction price relating to those remaining performance obligations, excluding both (a) amounts relating to contracts for which revenue is recognised as invoiced and (b) amounts relating to contracts where the expected duration of the ongoing performance obligation is one year or less. ", "dimensions": { "concept": "ifrs-full:DisclosureOfPerformanceObligationsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-500": { "value": "
6 Group operating profit
This is stated after charging/(crediting):
2025 2024
Note \u00a3m \u00a3m
Costs of inventories recognised as an expense
6,671.2
4,592.9
Staff costs
9
1,455.6
1,375.1
Share-based payments recognised in equity
9
9.0
7.1
Contractor costs
508.2
492.1
Warehouse and transport costs
57.3
45.4
Depreciation of property, plant and equipment
15
22.4
21.5
Depreciation of right-of-use assets
15
45.1
41.0
Amortisation of software
16
10.0
8.2
Amortisation of acquired intangible assets
16
10.1
10.6
Severance costs
9.3
10.0
Gain on net foreign currency differences
(0.2)
(3.0)
Other administrative expenses
131.3
127.8
8,929.3
6,728.7
2025 2024
\u00a3m \u00a3m
Representing costs by function:
Cost of sales
8,049.8
5,929.8
Administrative expenses
879.5
798.9
8,929.3
6,728.7
During the year, the Group reviewed material expense items by nature that are included within
operating profit. Accordingly, the Group has expanded the disclosure above, to provide additional
detail to the reader. This has no impact on operating profit or costs by function previously reported
within the Consolidated Income Statement.
", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-590": { "value": "6 Group operating profit This is stated after charging/(crediting):
2025 2024
Note \u00a3m \u00a3m
Costs of inventories recognised as an expense
6,671.2
4,592.9
Staff costs
9
1,455.6
1,375.1
Share-based payments recognised in equity
9
9.0
7.1
Contractor costs
508.2
492.1
Warehouse and transport costs
57.3
45.4
Depreciation of property, plant and equipment
15
22.4
21.5
Depreciation of right-of-use assets
15
45.1
41.0
Amortisation of software
16
10.0
8.2
Amortisation of acquired intangible assets
16
10.1
10.6
Severance costs
9.3
10.0
Gain on net foreign currency differences
(0.2)
(3.0)
Other administrative expenses
131.3
127.8
8,929.3
6,728.7
2025 2024
\u00a3m \u00a3m
Representing costs by function:
Cost of sales
8,049.8
5,929.8
Administrative expenses
879.5
798.9
8,929.3
6,728.7
During the year, the Group reviewed material expense items by nature that are included within operating profit. Accordingly, the Group has expanded the disclosure above, to provide additional detail to the reader. This has no impact on operating profit or costs by function previously reported within the Consolidated Income Statement. 7 Auditor\u2019s remuneration
2025 2024
\u00a3m \u00a3m
Auditor\u2019s remuneration:
\u2013 Audit of the Financial Statements
1.0
0.9
\u2013 Audit of subsidiaries
1.8
1.8
Audit fees
2.8
2.7
Audit-related assurance services for the review of the half-yearly
financial report performed by the Group\u2019s auditor
0.2
0.2
Fees for non-audit services
0.2
0.2
3.0
2.9
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-547": { "value": "6 Group operating profit This is stated after charging/(crediting):
2025 2024
Note \u00a3m \u00a3m
Costs of inventories recognised as an expense
6,671.2
4,592.9
Staff costs
9
1,455.6
1,375.1
Share-based payments recognised in equity
9
9.0
7.1
Contractor costs
508.2
492.1
Warehouse and transport costs
57.3
45.4
Depreciation of property, plant and equipment
15
22.4
21.5
Depreciation of right-of-use assets
15
45.1
41.0
Amortisation of software
16
10.0
8.2
Amortisation of acquired intangible assets
16
10.1
10.6
Severance costs
9.3
10.0
Gain on net foreign currency differences
(0.2)
(3.0)
Other administrative expenses
131.3
127.8
8,929.3
6,728.7
2025 2024
\u00a3m \u00a3m
Representing costs by function:
Cost of sales
8,049.8
5,929.8
Administrative expenses
879.5
798.9
8,929.3
6,728.7
During the year, the Group reviewed material expense items by nature that are included within operating profit. Accordingly, the Group has expanded the disclosure above, to provide additional detail to the reader. This has no impact on operating profit or costs by function previously reported within the Consolidated Income Statement. ", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-501": { "value": "
7 Auditor\u2019s remuneration
2025 2024
\u00a3m \u00a3m
Auditor\u2019s remuneration:
\u2013 Audit of the Financial Statements
1.0
0.9
\u2013 Audit of subsidiaries
1.8
1.8
Audit fees
2.8
2.7
Audit-related assurance services for the review of the half-yearly
financial report performed by the Group\u2019s auditor
0.2
0.2
Fees for non-audit services
0.2
0.2
3.0
2.9
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-502": { "value": "
8 Exceptional items
2025 2024
\u00a3m \u00a3m
Operating profit
Loss on impairment (note 17.1)
(20.2)
\u2013
(Costs)/gain related to acquisitions
(3.2)
1.8
Exceptional operating (loss)/profit
(23.4)
1.8
Interest cost relating to acquisition of a subsidiary
\u2013
(0.6)
(Loss)/profit on exceptional items before tax
(23.4)
1.2
Tax relating to exceptional items
0.7
(0.6)
(Loss)/profit on exceptional items after tax
(22.7)
0.6
Included within 2025 are the following exceptional items:
\u2022 As disclosed in note 17.1, the Group has recognised a loss on impairment of \u00a38.3m relating to
non-current assets within the French CGU, alongside an \u00a311.9m impairment of goodwill associated
with the Western Europe Segment. The total impairment loss of \u00a320.2m was driven by a sustained
period of underperformance within the Group\u2019s French operations, reflecting more cautious growth
assumptions and adjusted margin expectations in light of the current trading environment. These
charges are non-cash in nature and do not affect the Group\u2019s underlying liquidity or debt covenants.
\u2022 \u00a33.2m of costs associated with an unrealised acquisition pursued by the Group during the period.
These costs include legal fees, advisory fees and other related costs which have been expensed in
the Consolidated Income Statement. The acquisition-related costs are not related to operational
activity within the Group and are not expected to regularly recur, and have therefore been classified
as an exceptional item, which is consistent with our prior-year treatment of similar costs.
Included within 2024 were the following exceptional items:
\u2022 \u00a32.2m relating to a release of contingent consideration in relation to the Business IT Source
Holdings, Inc (BITS) acquisition, net of \u00a30.4m of costs incurred as per the share purchase
agreement. As these related to the acquisition and not operational activity within BITS and are of
a one-off nature, they were classified as an exceptional item.
\u2022 \u00a30.6m relating to the unwinding of the discount on the contingent payment for the purchase of
BITS was classified as exceptional interest cost, consistent with our prior-year treatment.
", "dimensions": { "concept": "computacenterplc:DisclosureOfExceptionalItems", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-503": { "value": "
9 Employee costs
The table below shows the average monthly number of employees (including Executive Directors) by
Segment during the year:
Average number of employees
2025 2024
No. No.
UK
4,357
4,446
Germany
7,003
7,061
Western Europe
2,595
2,642
North America
1,785
1,877
International
4,356
4,288
20,096
20,314
Their aggregate remuneration comprised:
2025 2024
\u00a3m \u00a3m
Wages and salaries
1,255.6
1,189.9
Social security costs
170.3
156.2
Contributions to defined contribution plans
27.5
26.5
Expenses relating to retirement benefit obligation (note 33)
2.2
2.5
Staff costs
1,455.6
1,375.1
Share-based payments recognised in equity
9.0
7.1
1,464.6
1,382.2
Share-based payments arise from transactions accounted for as equity-settled, share-based
payment transactions.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-504": { "value": "
10 Finance income
2025 2024
\u00a3m \u00a3m
Bank interest received
7.8
11.7
Interest receivable as a lessor
4.6
2.8
12.4
14.5
11 Finance costs
2025 2024
\u00a3m \u00a3m
Interest paid on bank loans and overdraft
0.1
0.1
Interest paid on credit facilities
0.1
0.4
Interest paid on lease liabilities
9.3
5.8
Finance charges paid on customer-specific financing
1.0
\u2013
Other interest paid
4.6
0.9
Exceptional interest cost relating to acquisition of a subsidiary (note 8)
\u2013
0.6
15.1
7.8
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-591": { "value": "10 Finance income
2025 2024
\u00a3m \u00a3m
Bank interest received
7.8
11.7
Interest receivable as a lessor
4.6
2.8
12.4
14.5
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-579": { "value": "10 Finance income
2025 2024
\u00a3m \u00a3m
Bank interest received
7.8
11.7
Interest receivable as a lessor
4.6
2.8
12.4
14.5
11 Finance costs
2025 2024
\u00a3m \u00a3m
Interest paid on bank loans and overdraft
0.1
0.1
Interest paid on credit facilities
0.1
0.4
Interest paid on lease liabilities
9.3
5.8
Finance charges paid on customer-specific financing
1.0
\u2013
Other interest paid
4.6
0.9
Exceptional interest cost relating to acquisition of a subsidiary (note 8)
\u2013
0.6
15.1
7.8
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-548": { "value": "10 Finance income
2025 2024
\u00a3m \u00a3m
Bank interest received
7.8
11.7
Interest receivable as a lessor
4.6
2.8
12.4
14.5
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-592": { "value": "11 Finance costs
2025 2024
\u00a3m \u00a3m
Interest paid on bank loans and overdraft
0.1
0.1
Interest paid on credit facilities
0.1
0.4
Interest paid on lease liabilities
9.3
5.8
Finance charges paid on customer-specific financing
1.0
\u2013
Other interest paid
4.6
0.9
Exceptional interest cost relating to acquisition of a subsidiary (note 8)
\u2013
0.6
15.1
7.8
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-549": { "value": "11 Finance costs
2025 2024
\u00a3m \u00a3m
Interest paid on bank loans and overdraft
0.1
0.1
Interest paid on credit facilities
0.1
0.4
Interest paid on lease liabilities
9.3
5.8
Finance charges paid on customer-specific financing
1.0
\u2013
Other interest paid
4.6
0.9
Exceptional interest cost relating to acquisition of a subsidiary (note 8)
\u2013
0.6
15.1
7.8
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-505": { "value": "
12 Income tax
a) Tax on profit from ordinary activities
2025 2024
\u00a3m \u00a3m
Current income tax
On profits for the year:
\u2013 UK corporation tax
4.6
3.4
\u2013 Foreign tax
73.9
68.9
Tax on exceptional items
(0.7)
\u2013
Adjustments in respect of prior years
(1.4)
(1.6)
Total current income tax expense
76.4
70.7
Deferred income tax
\u2013 origination and reversal of temporary differences
3.2
0.7
\u2013 change in tax rates
\u2013
0.7
\u2013 adjustments in respect of prior years
1.8
0.6
Total deferred income tax expense
5.0
2.0
Tax charge in the Consolidated Income Statement
81.4
72.7
b) Reconciliation of the total tax charge
2025 2024
\u00a3m \u00a3m
Profit before income tax
238.5
244.6
At the UK standard rate of corporation tax of 25% (2024: 25%)
59.6
61.2
Expenses not deductible for tax purposes
9.4
4.6
Non-deductible share-based payment charge net of related tax relief
(0.4)
0.4
Adjustments in respect of prior years
0.4
(1.0)
Effect of tax rate differences in foreign jurisdictions
5.8
6.4
Change in tax rate
\u2013
0.7
Other differences
\u2013
(0.1)
Overseas tax not based on earnings
2.5
1.5
Unrecognised deferred tax assets
2.4
\u2013
Current year losses for which no deferred tax asset can be recognised
3.5
0.9
Previously unrecognised tax losses used to reduce current tax expense
(0.2)
(1.0)
Tax effect of income not taxable in determining taxable profit
(1.6)
(0.9)
At effective income tax rate of 34.1% (2024: 29.7%)
81.4
72.7
Taxation for subsidiaries operating in other jurisdictions is calculated at the rates prevailing in the
respective jurisdictions, these being a blended rate of 32% in Germany (2024: 32%) and a blended
(Federal/State) rate of 25% in the US (2024: 28%), which mainly drive the \u2018Effect of tax rate differences
in foreign jurisdictions\u2019 above.
c) Tax losses
Deferred income tax assets of \u00a32.2m (2024: \u00a35.3m) have been recognised in respect of losses carried
forward, primarily in the US. Deferred income tax assets of \u00a32.0m at 31 December 2024, in relation to
the French business, have been fully reversed during the year as the recoverability of the related tax
benefit is not considered probable based on current forecasts of future taxable profits.
In considering the probable utilisation of the carried forward tax losses, and therefore the likely
recoverability of these assets, the Group makes an assessment based upon a reasonably foreseeable
timeframe, being typically up to three years, taking into account the future expected profit profile and
business model of each relevant company or country. The reasonably foreseeable timeframe is derived
based on the confidence the Group has in the performance of these companies or countries and
therefore the reliability of forecasts over the timeframe in which the asset would be recovered.
As at 31 December 2025, there were unused tax losses across the Group of \u00a3296.3m (2024: \u00a3271.4m) for which no deferred income tax asset has been recognised. Of these losses, \u00a3267.2m (2024: \u00a3242.8m) arise
in France, \u00a35.7m (2024: \u00a33.6m) arise in the Netherlands, and corporate income tax losses of \u00a323.4m (2024: \u00a325.0m) arise in Germany. No deferred tax has been recognised on these losses due to the potential
uncertainty around whether future taxable profits would be available against which these tax losses can be utilised. Unused tax losses in France and Germany can be carried forward indefinitely. In the Netherlands,
losses of \u00a30.6m and \u00a31.8m will expire in 2026 and 2027 respectively, while the remaining \u00a33.3m can be carried forward indefinitely.
Following the merger of CC France SAS and Computacenter NS (CCNS), a request has been made to the French tax authorities to preserve the historic tax losses of CCNS (\u00a3173.0m) and a decision is pending.
A significant proportion of the losses arising in Germany have been generated in statutory entities that no longer have significant levels of trade.
In addition, there were unutilised capital tax losses as at 31 December 2025 of \u00a37.4m (2024: \u00a37.4m) but no deferred tax asset has been recognised as it is not considered probable that these losses will be utilised
in the foreseeable future.
d) Deferred income tax
Deferred income tax as at 31 December 2025 and 31 December 2024 relates to the following:
Consolidated Balance Consolidated Income Consolidated Statement of
Sheet Statement Comprehensive Income
2025 2024 2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Deferred income tax assets/(liabilities)
Property, plant and equipment
(0.1)
(5.2)
0.5
(2.1)
\u2013
\u2013
Right-of-use assets
(39.0)
(28.6)
(9.2)
(16.6)
\u2013
\u2013
Intangible assets
(24.0)
(18.7)
(2.2)
1.6
\u2013
\u2013
Inventories
3.1
2.7
0.8
0.2
\u2013
\u2013
Derivative financial instruments
0.8
0.1
\u2013
\u2013
0.7
(0.1)
Lease liabilities
41.8
30.9
9.6
17.4
\u2013
\u2013
Share-based payments
4.8
5.2
\u2013
(2.4)
\u2013
\u2013
Tax losses carried forward
2.2
5.3
(3.0)
1.7
\u2013
\u2013
Other temporary differences
(0.4)
3.9
(1.5)
(1.8)
\u2013
\u2013
Deferred income tax (expense)/benefit
(5.0)
(2.0)
0.7
(0.1)
Net deferred income tax liabilities
(10.8)
(4.4)
Disclosed on the Consolidated Balance Sheet
Deferred income tax assets
5.3
6.3
Deferred income tax liabilities
(16.1)
(10.7)
Net deferred income tax liabilities
(10.8)
(4.4)
Deferred tax is not recognised in respect of the Group\u2019s investments in subsidiaries where Computacenter is able to control the timing of remittance, or other realisation, of unremitted earnings and where
remittance or realisation is not probable in the foreseeable future.
The Group has other temporary differences, primarily in France, of \u00a331.9m (2024: \u00a324.1m), for which no
deferred tax asset has been recognised. These temporary differences mainly relate to the retirement
benefit obligation which is of a long-term nature. The amount that would be recognised over our
reasonably foreseeable timeframe of up to three years would therefore be immaterial.
e) Factors affecting current and future tax charge
The main rate of UK corporation tax was 25% (2024: 25%), effective from 1 April 2023 and substantively
enacted on 24 May 2021. The deferred income tax in these Consolidated Financial Statements reflects this.
The Group is within the scope of the Organisation for Economic Cooperation and Development
(OECD) Pillar Two model rules.
In the UK, where Computacenter plc is incorporated, legislation has been enacted to implement the
OECD\u2019s Income Inclusion Rule (IIR), Domestic Top-up Tax (DTT) and Undertaxed Profits Rule (UTPR).
Under the legislation, the Group is liable to pay a top-up tax for the difference between the Pillar Two
Global anti-Base Erosion (GloBE) effective tax rate per jurisdiction and the 15% minimum rate.
The Group has estimated that the effective tax rates exceed 15% in all material jurisdictions in which it
operates. For non-material jurisdictions where the weighted average effective tax rate was lower than
15% for the year ended 31 December 2025, the Group\u2019s assessment indicates that any adjustments
required under the legislation are not material. Therefore, the Group does not expect to experience a
material impact on its overall effective tax rate or on the income tax expense reported in the
Consolidated Income Statement as a result of the OECD Pillar Two model rules.
The Group continues to apply the amendments to IAS 12 which allow for temporary mandatory relief
from recognising and disclosing information about deferred tax assets and liabilities related to Pillar
Two income taxes.
f) Uncertain tax positions
The Group operates in numerous jurisdictions and has ongoing tax audits and open tax matters with
certain tax authorities, which mainly relate to interpretation of how relevant tax legislation applies to the
Group\u2019s transfer pricing arrangements. The matters under discussion can be complex and often take
several years to resolve. The Group records a provision against uncertain tax positions based on
Management\u2019s estimate of either the most likely amount or the expected value amount, depending on
which method is expected to better reflect the resolution of the uncertainty.
The potential exposure of the Group to an unfavourable outcome in any uncertain tax matter is not
expected to result in material additional tax expense or liabilities and therefore the amounts, where
already recognised, are not material and are considered appropriate for the current status of the
matters under review.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-550": { "value": "12 Income tax a) Tax on profit from ordinary activities
2025 2024
\u00a3m \u00a3m
Current income tax
On profits for the year:
\u2013 UK corporation tax
4.6
3.4
\u2013 Foreign tax
73.9
68.9
Tax on exceptional items
(0.7)
\u2013
Adjustments in respect of prior years
(1.4)
(1.6)
Total current income tax expense
76.4
70.7
Deferred income tax
\u2013 origination and reversal of temporary differences
3.2
0.7
\u2013 change in tax rates
\u2013
0.7
\u2013 adjustments in respect of prior years
1.8
0.6
Total deferred income tax expense
5.0
2.0
Tax charge in the Consolidated Income Statement
81.4
72.7
b) Reconciliation of the total tax charge
2025 2024
\u00a3m \u00a3m
Profit before income tax
238.5
244.6
At the UK standard rate of corporation tax of 25% (2024: 25%)
59.6
61.2
Expenses not deductible for tax purposes
9.4
4.6
Non-deductible share-based payment charge net of related tax relief
(0.4)
0.4
Adjustments in respect of prior years
0.4
(1.0)
Effect of tax rate differences in foreign jurisdictions
5.8
6.4
Change in tax rate
\u2013
0.7
Other differences
\u2013
(0.1)
Overseas tax not based on earnings
2.5
1.5
Unrecognised deferred tax assets
2.4
\u2013
Current year losses for which no deferred tax asset can be recognised
3.5
0.9
Previously unrecognised tax losses used to reduce current tax expense
(0.2)
(1.0)
Tax effect of income not taxable in determining taxable profit
(1.6)
(0.9)
At effective income tax rate of 34.1% (2024: 29.7%)
81.4
72.7
Taxation for subsidiaries operating in other jurisdictions is calculated at the rates prevailing in the respective jurisdictions, these being a blended rate of 32% in Germany (2024: 32%) and a blended (Federal/State) rate of 25% in the US (2024: 28%), which mainly drive the \u2018Effect of tax rate differences in foreign jurisdictions\u2019 above. c) Tax losses Deferred income tax assets of \u00a32.2m (2024: \u00a35.3m) have been recognised in respect of losses carried forward, primarily in the US. Deferred income tax assets of \u00a32.0m at 31 December 2024, in relation to the French business, have been fully reversed during the year as the recoverability of the related tax benefit is not considered probable based on current forecasts of future taxable profits. In considering the probable utilisation of the carried forward tax losses, and therefore the likely recoverability of these assets, the Group makes an assessment based upon a reasonably foreseeable timeframe, being typically up to three years, taking into account the future expected profit profile and business model of each relevant company or country. The reasonably foreseeable timeframe is derived based on the confidence the Group has in the performance of these companies or countries and therefore the reliability of forecasts over the timeframe in which the asset would be recovered. As at 31 December 2025, there were unused tax losses across the Group of \u00a3296.3m (2024: \u00a3271.4m) for which no deferred income tax asset has been recognised. Of these losses, \u00a3267.2m (2024: \u00a3242.8m) arise in France, \u00a35.7m (2024: \u00a33.6m) arise in the Netherlands, and corporate income tax losses of \u00a323.4m (2024: \u00a325.0m) arise in Germany. No deferred tax has been recognised on these losses due to the potential uncertainty around whether future taxable profits would be available against which these tax losses can be utilised. Unused tax losses in France and Germany can be carried forward indefinitely. In the Netherlands, losses of \u00a30.6m and \u00a31.8m will expire in 2026 and 2027 respectively, while the remaining \u00a33.3m can be carried forward indefinitely. Following the merger of CC France SAS and Computacenter NS (CCNS), a request has been made to the French tax authorities to preserve the historic tax losses of CCNS (\u00a3173.0m) and a decision is pending. A significant proportion of the losses arising in Germany have been generated in statutory entities that no longer have significant levels of trade. In addition, there were unutilised capital tax losses as at 31 December 2025 of \u00a37.4m (2024: \u00a37.4m) but no deferred tax asset has been recognised as it is not considered probable that these losses will be utilised in the foreseeable future. d) Deferred income tax Deferred income tax as at 31 December 2025 and 31 December 2024 relates to the following:
Consolidated Balance Consolidated Income Consolidated Statement of
Sheet Statement Comprehensive Income
2025 2024 2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Deferred income tax assets/(liabilities)
Property, plant and equipment
(0.1)
(5.2)
0.5
(2.1)
\u2013
\u2013
Right-of-use assets
(39.0)
(28.6)
(9.2)
(16.6)
\u2013
\u2013
Intangible assets
(24.0)
(18.7)
(2.2)
1.6
\u2013
\u2013
Inventories
3.1
2.7
0.8
0.2
\u2013
\u2013
Derivative financial instruments
0.8
0.1
\u2013
\u2013
0.7
(0.1)
Lease liabilities
41.8
30.9
9.6
17.4
\u2013
\u2013
Share-based payments
4.8
5.2
\u2013
(2.4)
\u2013
\u2013
Tax losses carried forward
2.2
5.3
(3.0)
1.7
\u2013
\u2013
Other temporary differences
(0.4)
3.9
(1.5)
(1.8)
\u2013
\u2013
Deferred income tax (expense)/benefit
(5.0)
(2.0)
0.7
(0.1)
Net deferred income tax liabilities
(10.8)
(4.4)
Disclosed on the Consolidated Balance Sheet
Deferred income tax assets
5.3
6.3
Deferred income tax liabilities
(16.1)
(10.7)
Net deferred income tax liabilities
(10.8)
(4.4)
Deferred tax is not recognised in respect of the Group\u2019s investments in subsidiaries where Computacenter is able to control the timing of remittance, or other realisation, of unremitted earnings and where
remittance or realisation is not probable in the foreseeable future. The Group has other temporary differences, primarily in France, of \u00a331.9m (2024: \u00a324.1m), for which no deferred tax asset has been recognised. These temporary differences mainly relate to the retirement benefit obligation which is of a long-term nature. The amount that would be recognised over our reasonably foreseeable timeframe of up to three years would therefore be immaterial. e) Factors affecting current and future tax charge The main rate of UK corporation tax was 25% (2024: 25%), effective from 1 April 2023 and substantively enacted on 24 May 2021. The deferred income tax in these Consolidated Financial Statements reflects this. The Group is within the scope of the Organisation for Economic Cooperation and Development (OECD) Pillar Two model rules. In the UK, where Computacenter plc is incorporated, legislation has been enacted to implement the OECD\u2019s Income Inclusion Rule (IIR), Domestic Top-up Tax (DTT) and Undertaxed Profits Rule (UTPR). Under the legislation, the Group is liable to pay a top-up tax for the difference between the Pillar Two Global anti-Base Erosion (GloBE) effective tax rate per jurisdiction and the 15% minimum rate. The Group has estimated that the effective tax rates exceed 15% in all material jurisdictions in which it operates. For non-material jurisdictions where the weighted average effective tax rate was lower than 15% for the year ended 31 December 2025, the Group\u2019s assessment indicates that any adjustments required under the legislation are not material. Therefore, the Group does not expect to experience a material impact on its overall effective tax rate or on the income tax expense reported in the Consolidated Income Statement as a result of the OECD Pillar Two model rules. The Group continues to apply the amendments to IAS 12 which allow for temporary mandatory relief from recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes. f) Uncertain tax positions The Group operates in numerous jurisdictions and has ongoing tax audits and open tax matters with certain tax authorities, which mainly relate to interpretation of how relevant tax legislation applies to the Group\u2019s transfer pricing arrangements. The matters under discussion can be complex and often take several years to resolve. The Group records a provision against uncertain tax positions based on Management\u2019s estimate of either the most likely amount or the expected value amount, depending on which method is expected to better reflect the resolution of the uncertainty. The potential exposure of the Group to an unfavourable outcome in any uncertain tax matter is not expected to result in material additional tax expense or liabilities and therefore the amounts, where already recognised, are not material and are considered appropriate for the current status of the matters under review.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-580": { "value": "d) Deferred income tax Deferred income tax as at 31 December 2025 and 31 December 2024 relates to the following:
Consolidated Balance Consolidated Income Consolidated Statement of
Sheet Statement Comprehensive Income
2025 2024 2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Deferred income tax assets/(liabilities)
Property, plant and equipment
(0.1)
(5.2)
0.5
(2.1)
\u2013
\u2013
Right-of-use assets
(39.0)
(28.6)
(9.2)
(16.6)
\u2013
\u2013
Intangible assets
(24.0)
(18.7)
(2.2)
1.6
\u2013
\u2013
Inventories
3.1
2.7
0.8
0.2
\u2013
\u2013
Derivative financial instruments
0.8
0.1
\u2013
\u2013
0.7
(0.1)
Lease liabilities
41.8
30.9
9.6
17.4
\u2013
\u2013
Share-based payments
4.8
5.2
\u2013
(2.4)
\u2013
\u2013
Tax losses carried forward
2.2
5.3
(3.0)
1.7
\u2013
\u2013
Other temporary differences
(0.4)
3.9
(1.5)
(1.8)
\u2013
\u2013
Deferred income tax (expense)/benefit
(5.0)
(2.0)
0.7
(0.1)
Net deferred income tax liabilities
(10.8)
(4.4)
Disclosed on the Consolidated Balance Sheet
Deferred income tax assets
5.3
6.3
Deferred income tax liabilities
(16.1)
(10.7)
Net deferred income tax liabilities
(10.8)
(4.4)
Deferred tax is not recognised in respect of the Group\u2019s investments in subsidiaries where Computacenter is able to control the timing of remittance, or other realisation, of unremitted earnings and where
remittance or realisation is not probable in the foreseeable future. ", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-581": { "value": "The Group is within the scope of the Organisation for Economic Cooperation and Development (OECD) Pillar Two model rules. In the UK, where Computacenter plc is incorporated, legislation has been enacted to implement the OECD\u2019s Income Inclusion Rule (IIR), Domestic Top-up Tax (DTT) and Undertaxed Profits Rule (UTPR). Under the legislation, the Group is liable to pay a top-up tax for the difference between the Pillar Two Global anti-Base Erosion (GloBE) effective tax rate per jurisdiction and the 15% minimum rate. The Group has estimated that the effective tax rates exceed 15% in all material jurisdictions in which it operates. For non-material jurisdictions where the weighted average effective tax rate was lower than 15% for the year ended 31 December 2025, the Group\u2019s assessment indicates that any adjustments required under the legislation are not material. Therefore, the Group does not expect to experience a material impact on its overall effective tax rate or on the income tax expense reported in the Consolidated Income Statement as a result of the OECD Pillar Two model rules. The Group continues to apply the amendments to IAS 12 which allow for temporary mandatory relief from recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes. ", "dimensions": { "concept": "ifrs-full:DisclosureOfKnownOrReasonablyEstimableInformationAboutExposureToPillarTwoIncomeTaxesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-506": { "value": "
13 Earnings per share
Earnings per share amounts are calculated by dividing profit attributable to ordinary equity holders by
the weighted average number of ordinary shares outstanding during the year (excluding own shares held).
To calculate diluted earnings per share, the weighted average number of ordinary shares in issue is
adjusted to assume conversion of all dilutive potential shares. Share options granted to employees
where the exercise price is less than the average market price of the Company\u2019s ordinary shares during
the year are considered to be dilutive potential shares.
2025 2024
\u00a3m \u00a3m
Profit attributable to equity holders of the Parent
153.7
170.8
2025 2024
m m
Basic weighted average number of shares (excluding own shares held)
104.9
110.6
Effect of dilution:
Share options
0.7
1.1
Diluted weighted average number of shares
105.6
111.7
2025 2024
p p
Basic earnings per share
146.5
154.4
Diluted earnings per share
145.5
152.9
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-507": { "value": "
14 Dividends paid and proposed
2025 2025 2024 2024
p/share \u00a3m p/share \u00a3m
Amounts recognised as distributions
to owners in the financial year
Equity dividends on ordinary shares:
Paid prior financial year dividend
47.4
49.9
47.4
53.5
Paid interim dividend
23.6
24.7
23.3
25.4
71.0
74.6
70.7
78.9
Proposed (not recognised as a liability
as at 31 December)
Equity dividends on ordinary shares:
Proposed final dividend at financial year end
51.0
54.2
47.4
50.4
", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-7": { "value": "0.71", "decimals": 3, "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-5": { "value": "0.707", "decimals": 3, "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-8": { "value": "0.51", "decimals": 3, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-6": { "value": "0.474", "decimals": 3, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-508": { "value": "
15 Property, plant and equipment
Property,
plant and
Fixtures, equipment
Freehold Short fittings, excluding
land and leasehold equipment right-of-use Right-of-
buildings improvements and vehicles assets use assets Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost
At 1 January 2024
83.1
55.4
128.4
266.9
220.2
487.1
Additions
0.8
2.4
15.8
19.0
51.0
70.0
Lease modifications
\u2013
\u2013
\u2013
\u2013
10.5
10.5
Disposals
\u2013
(1.7)
(10.2)
(11.9)
(32.0)
(43.9)
Transfers
\u2013
(0.3)
0.3
\u2013
\u2013
\u2013
Foreign currency adjustment
(0.9)
(1.7)
(3.7)
(6.3)
(6.5)
(12.8)
At 31 December 2024
83.0
54.1
130.6
267.7
243.2
510.9
Additions
\u2013
2.3
19.5
21.8
80.9
102.7
Lease modifications
\u2013
\u2013
\u2013
\u2013
18.0
18.0
Disposals
(0.4)
(1.0)
(10.0)
(11.4)
(39.7)
(51.1)
Foreign currency adjustment
1.1
1.1
2.6
4.8
3.9
8.7
At 31 December 2025
83.7
56.5
142.7
282.9
306.3
589.2
Property,
plant and
Fixtures, equipment
Freehold Short fittings, excluding
land and leasehold equipment right-of-use Right-of-
buildings improvements and vehicles assets use assets Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Accumulated depreciation and impairment
At 1 January 2024
48.1
34.9
87.8
170.8
115.7
286.5
Provided during the year
2.0
4.8
14.7
21.5
41.0
62.5
Disposals
\u2013
(1.7)
(9.6)
(11.3)
(29.0)
(40.3)
Transfers
\u2013
(0.2)
0.2
\u2013
\u2013
\u2013
Foreign currency adjustment
(0.2)
(1.4)
(2.4)
(4.0)
(3.5)
(7.5)
At 31 December 2024
49.9
36.4
90.7
177.0
124.2
301.2
Provided during the year
1.2
4.9
16.3
22.4
45.1
67.5
Disposals
(0.1)
(0.8)
(9.6)
(10.5)
(33.4)
(43.9)
Loss on impairment (note 17.1)
\u2013
2.3
2.7
5.0
2.0
7.0
Foreign currency adjustment
0.2
0.9
1.9
3.0
2.5
5.5
At 31 December 2025
51.2
43.7
102.0
196.9
140.4
337.3
Net book value
At 31 December 2025
32.5
12.8
40.7
86.0
165.9
251.9
At 31 December 2024
33.1
17.7
39.9
90.7
119.0
209.7
At 1 January 2024
35.0
20.5
40.6
96.1
104.5
200.6
The Group leases various properties, equipment and cars. Rental contracts are typically made for
fixed periods of two to 10 years, but might have extension options. Lease terms are negotiated on an
individual basis and contain a wide range of different terms and conditions. The lease agreements do
not impose any covenants, but leased assets cannot be used as security for borrowing purposes.
Depreciation for property, plant and equipment is recorded within cost of sales or administrative
expenses on the Consolidated Income Statement. The expense is recorded within cost of sales if the
underlying assets directly contribute to the revenue-generating activities of the Group.
Lease modifications represent changes in the scope of a lease, or the consideration for a lease, that were
not part of the original terms and conditions of the lease.
As at 31 December 2025, the net book value of recognised right-of-use assets relating to land and
buildings was \u00a3129.6m (2024: \u00a388.5m) and plant and equipment \u00a336.3m (2024: \u00a330.5m). The
depreciation charge for the year relating to those assets was \u00a327.5m (2024: \u00a324.1m) and \u00a317.6m
(2024: \u00a316.9m), respectively.
Expense relating to short-term and low-value leases that are not included above was \u00a32.0m (2024:
\u00a31.4m). This is recorded within cost of sales or administrative expenses on the Consolidated Income
Statement, depending on the usage of the lease assets within the respective business function.
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-551": { "value": "15 Property, plant and equipment
Property,
plant and
Fixtures, equipment
Freehold Short fittings, excluding
land and leasehold equipment right-of-use Right-of-
buildings improvements and vehicles assets use assets Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost
At 1 January 2024
83.1
55.4
128.4
266.9
220.2
487.1
Additions
0.8
2.4
15.8
19.0
51.0
70.0
Lease modifications
\u2013
\u2013
\u2013
\u2013
10.5
10.5
Disposals
\u2013
(1.7)
(10.2)
(11.9)
(32.0)
(43.9)
Transfers
\u2013
(0.3)
0.3
\u2013
\u2013
\u2013
Foreign currency adjustment
(0.9)
(1.7)
(3.7)
(6.3)
(6.5)
(12.8)
At 31 December 2024
83.0
54.1
130.6
267.7
243.2
510.9
Additions
\u2013
2.3
19.5
21.8
80.9
102.7
Lease modifications
\u2013
\u2013
\u2013
\u2013
18.0
18.0
Disposals
(0.4)
(1.0)
(10.0)
(11.4)
(39.7)
(51.1)
Foreign currency adjustment
1.1
1.1
2.6
4.8
3.9
8.7
At 31 December 2025
83.7
56.5
142.7
282.9
306.3
589.2
Property,
plant and
Fixtures, equipment
Freehold Short fittings, excluding
land and leasehold equipment right-of-use Right-of-
buildings improvements and vehicles assets use assets Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Accumulated depreciation and impairment
At 1 January 2024
48.1
34.9
87.8
170.8
115.7
286.5
Provided during the year
2.0
4.8
14.7
21.5
41.0
62.5
Disposals
\u2013
(1.7)
(9.6)
(11.3)
(29.0)
(40.3)
Transfers
\u2013
(0.2)
0.2
\u2013
\u2013
\u2013
Foreign currency adjustment
(0.2)
(1.4)
(2.4)
(4.0)
(3.5)
(7.5)
At 31 December 2024
49.9
36.4
90.7
177.0
124.2
301.2
Provided during the year
1.2
4.9
16.3
22.4
45.1
67.5
Disposals
(0.1)
(0.8)
(9.6)
(10.5)
(33.4)
(43.9)
Loss on impairment (note 17.1)
\u2013
2.3
2.7
5.0
2.0
7.0
Foreign currency adjustment
0.2
0.9
1.9
3.0
2.5
5.5
At 31 December 2025
51.2
43.7
102.0
196.9
140.4
337.3
Net book value
At 31 December 2025
32.5
12.8
40.7
86.0
165.9
251.9
At 31 December 2024
33.1
17.7
39.9
90.7
119.0
209.7
At 1 January 2024
35.0
20.5
40.6
96.1
104.5
200.6
The Group leases various properties, equipment and cars. Rental contracts are typically made for fixed periods of two to 10 years, but might have extension options. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose any covenants, but leased assets cannot be used as security for borrowing purposes. Depreciation for property, plant and equipment is recorded within cost of sales or administrative expenses on the Consolidated Income Statement. The expense is recorded within cost of sales if the underlying assets directly contribute to the revenue-generating activities of the Group. Lease modifications represent changes in the scope of a lease, or the consideration for a lease, that were not part of the original terms and conditions of the lease. As at 31 December 2025, the net book value of recognised right-of-use assets relating to land and buildings was \u00a3129.6m (2024: \u00a388.5m) and plant and equipment \u00a336.3m (2024: \u00a330.5m). The depreciation charge for the year relating to those assets was \u00a327.5m (2024: \u00a324.1m) and \u00a317.6m (2024: \u00a316.9m), respectively. Expense relating to short-term and low-value leases that are not included above was \u00a32.0m (2024: \u00a31.4m). This is recorded within cost of sales or administrative expenses on the Consolidated Income Statement, depending on the usage of the lease assets within the respective business function.", "dimensions": { "concept": "ifrs-full:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-509": { "value": "
16 Intangible assets
Acquired
customer
Goodwill Software relationships Total
\u00a3m \u00a3m \u00a3m \u00a3m
Cost
At 1 January 2024
185.1
120.4
158.4
463.9
Additions
\u2013
12.5
\u2013
12.5
Disposals
\u2013
(23.3)
\u2013
(23.3)
Foreign currency adjustment
(0.7)
0.2
2.3
1.8
At 31 December 2024
184.4
109.8
160.7
454.9
Additions
\u2013
14.2
\u2013
14.2
Disposals
\u2013
(12.8)
\u2013
(12.8)
Foreign currency adjustment
(5.3)
0.1
(10.8)
(16.0)
At 31 December 2025
179.1
111.3
149.9
440.3
Accumulated amortisation and impairment
At 1 January 2024
10.5
92.2
38.8
141.5
Provided during the year
\u2013
8.2
10.6
18.8
Disposals
\u2013
(23.4)
\u2013
(23.4)
Foreign currency adjustment
(0.6)
0.1
1.0
0.5
At 31 December 2024
9.9
77.1
50.4
137.4
Provided during the year
\u2013
10.0
10.1
20.1
Disposals
\u2013
(12.5)
\u2013
(12.5)
Loss on impairment (note 17.1)
11.9
0.1
1.2
13.2
Foreign currency adjustment
0.6
0.1
(3.6)
(2.9)
At 31 December 2025
22.4
74.8
58.1
155.3
Net book value
At 31 December 2025
156.7
36.5
91.8
285.0
At 31 December 2024
174.5
32.7
110.3
317.5
At 1 January 2024
174.6
28.2
119.6
322.4
Customer relationships relate to past acquisitions in North America, and their amortisation is included within administrative expenses and will continue for the next eight to 12 years.
Amortisation of software is allocated to either cost of sales or administrative expenses, depending on its usage within the respective business function.
17 Impairment testing of goodwill, other intangible assets and other
non-current assets
Movements in goodwill
Western
UK Europe Germany US Canada Emerge Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
1 January 2024
38.3
12.0
16.5
100.6
5.2
2.0
174.6
Foreign currency adjustment
\u2013
(0.7)
(0.7)
1.3
0.1
(0.1)
(0.1)
31 December 2024
38.3
11.3
15.8
101.9
5.3
1.9
174.5
Impairment loss (note 17.1)
\u2013
(11.9)
\u2013
\u2013
\u2013
\u2013
(11.9)
Foreign currency adjustment
0.0
0.6
0.8
(6.9)
(0.3)
(0.1)
(5.9)
31 December 2025
38.3
\u2013
16.6
95.0
5.0
1.8
156.7
Market growth rate
2.0%
1.7%
1.2%
1.8%
1.8%
2.2%
Discount rate (pre tax)
12.0%
9.9%
12.3%
14.5%
13.6%
9.9%
Discount rate (post tax)
9.7%
8.2%
7.8%
10.5%
10.4%
7.7%
Goodwill acquired through business combinations has been allocated to the following CGUs
or operating Segments:
\u2022 UK \u2022 Germany \u2022 Canada
\u2022 Western Europe (Segment) \u2022 US \u2022 Emerge
These represent the lowest level within the Group at which goodwill is monitored for internal
Management purposes.
Key assumptions used in value-in-use calculations
The recoverable amounts of all CGUs, except Western Europe (note 17.1), have been determined based
on a value-in-use (VIU) calculation. For the VIU calculations, cash flow projections are based on
financial budgets approved by Management covering a three-year period and on long-term market
growth rates of between 1.2% and 2.2% (2024: between 1.7% and 2.2%) thereafter.
Key assumptions used in the value-in-use calculation for all CGUs for 31 December 2025 and
31 December 2024 were:
\u2022 budgeted revenue, which is based on long-run market growth forecasts and taking into account
forecast inflation;
\u2022 budgeted gross margins, which are based on average gross margins achieved in the year
immediately before the budgeted year, adjusted for expected long-run market pricing trends and
taking into account forecast inflation; and
\u2022 the discount rate applied to cash flow projections, which ranges from 7.7% to 10.5% (2024: 7.9%
to 10.1%) and represents the Group\u2019s post-tax measure estimating the weighted-average cost of
capital, based on the rate of government bonds in the relevant market and in the same currency
as the cash flows, adjusted for a risk premium to reflect the increased risk of investing in equities
generally. The cash flows are also calculated on a post-tax basis to ensure like-for-like modelling
with the post-tax discount rate.
Other than Western Europe, each CGU generates value substantially in excess of the carrying value
of goodwill attributed to it. Management therefore believes that no reasonably possible change in any
of the above key assumptions would cause the carrying value of the unit to materially exceed its
recoverable amount.
Foreseeable costs for achieving planned reductions in Scope 1 and 2 greenhouse gas emissions have
been included as assumptions within the forecast models used to assess impairment. These include
the cost of transition to green energy and the purchase of carbon offset credits within our baseline
financial forecasts. The costs of longer term planned reductions in Scope 3 emissions have also been
considered when making these assessments, although specific costs are not usually as available for
direct input into the forecast models. Reductions in Scope 3 emissions will be achievable primarily
through the greenhouse gas reduction programmes of our key vendors, where the vast majority of
the emissions in the value chain occur .
Other acquired intangible assets
Other acquired intangible assets consist of customer relationships. The expected useful lives are
disclosed in note 2.
Other non-current assets
When there is an indication of impairment within a CGU, the carrying values of the non-current assets
are compared to their recoverable amount, as described in note 2.6.
17.1 Western Europe
The Western Europe operating Segment (Western Europe) represents a single group of CGUs
consisting of the French, Dutch, Belgian and Swiss CGUs. The Board monitors only the performance of
the combined Western Europe Segment, leading to the conclusion that this is the appropriate level at
which goodwill should be tested for impairment.
The recoverable amount for Western Europe has been determined based on the fair value less costs to
dispose (FVLCD). This yields a higher recoverable amount than the value-in-use (VIU) calculation used
in the prior year, but still generates an overall forecasted cash outflow.
During the year, the trading performance of the French CGU was weaker than previously expected,
and future forecasts were revised downwards. Therefore, an impairment assessment was performed
on the standalone CGU, with the recoverable amount determined using FVLCD. The weaker trading
performance led to less favourable assumptions in respect of future profitability and working capital
compared to those used in the prior year. This had a negative impact on the recoverable amount of
the CGU which is lower than its carrying value, leading to an impairment loss of \u00a38.3m (2024: nil).
No goodwill was allocated to the CGU. The impairment was therefore applied to other assets based
on their standalone recoverable amounts, as follows:
Carrying Carrying
amount before amount after
impairment Impairment impairment
\u00a3m loss \u00a3m \u00a3m
Property, plant and equipment
5.0
5.0
\u2013
Right-of-use assets
14.8
2.0
12.8
Software
0.1
0.1
\u2013
Acquired customer relationships
1.2
1.2
\u2013
Total
21.1
8.3
12.8
Right-of-use assets were not written down to nil because they were measured at the recoverable
amounts of the standalone leases, based on comparable market rentals.
No impairment indicators were identified in respect of the remaining individual CGUs included in
Western Europe. However, the impairment of the French CGU resulted in an additional impairment loss
of \u00a311.9m recognised against the goodwill allocated to Western Europe. No impairment was required to
be allocated to other assets within the Segment.
The total impairment loss for Western Europe and the French CGU of \u00a320.2m (2024: nil) has been
recognised within the Consolidated Income Statement as an exceptional item (note 8).
For the purposes of impairment assessment, FVLCD is categorised as a Level 3 fair value
measurement under IFRS 13.
Key assumptions used in the impairment assessment
The terminal growth rate and discount rates used in the FVLCD calculations for the French CGU and for
Western Europe are consistent with those shown under Western Europe in the movements in goodwill
table within this note.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-582": { "value": "16 Intangible assets
Acquired
customer
Goodwill Software relationships Total
\u00a3m \u00a3m \u00a3m \u00a3m
Cost
At 1 January 2024
185.1
120.4
158.4
463.9
Additions
\u2013
12.5
\u2013
12.5
Disposals
\u2013
(23.3)
\u2013
(23.3)
Foreign currency adjustment
(0.7)
0.2
2.3
1.8
At 31 December 2024
184.4
109.8
160.7
454.9
Additions
\u2013
14.2
\u2013
14.2
Disposals
\u2013
(12.8)
\u2013
(12.8)
Foreign currency adjustment
(5.3)
0.1
(10.8)
(16.0)
At 31 December 2025
179.1
111.3
149.9
440.3
Accumulated amortisation and impairment
At 1 January 2024
10.5
92.2
38.8
141.5
Provided during the year
\u2013
8.2
10.6
18.8
Disposals
\u2013
(23.4)
\u2013
(23.4)
Foreign currency adjustment
(0.6)
0.1
1.0
0.5
At 31 December 2024
9.9
77.1
50.4
137.4
Provided during the year
\u2013
10.0
10.1
20.1
Disposals
\u2013
(12.5)
\u2013
(12.5)
Loss on impairment (note 17.1)
11.9
0.1
1.2
13.2
Foreign currency adjustment
0.6
0.1
(3.6)
(2.9)
At 31 December 2025
22.4
74.8
58.1
155.3
Net book value
At 31 December 2025
156.7
36.5
91.8
285.0
At 31 December 2024
174.5
32.7
110.3
317.5
At 1 January 2024
174.6
28.2
119.6
322.4
Customer relationships relate to past acquisitions in North America, and their amortisation is included within administrative expenses and will continue for the next eight to 12 years. Amortisation of software is allocated to either cost of sales or administrative expenses, depending on its usage within the respective business function. 17 Impairment testing of goodwill, other intangible assets and other non-current assets Movements in goodwill
Western
UK Europe Germany US Canada Emerge Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
1 January 2024
38.3
12.0
16.5
100.6
5.2
2.0
174.6
Foreign currency adjustment
\u2013
(0.7)
(0.7)
1.3
0.1
(0.1)
(0.1)
31 December 2024
38.3
11.3
15.8
101.9
5.3
1.9
174.5
Impairment loss (note 17.1)
\u2013
(11.9)
\u2013
\u2013
\u2013
\u2013
(11.9)
Foreign currency adjustment
0.0
0.6
0.8
(6.9)
(0.3)
(0.1)
(5.9)
31 December 2025
38.3
\u2013
16.6
95.0
5.0
1.8
156.7
Market growth rate
2.0%
1.7%
1.2%
1.8%
1.8%
2.2%
Discount rate (pre tax)
12.0%
9.9%
12.3%
14.5%
13.6%
9.9%
Discount rate (post tax)
9.7%
8.2%
7.8%
10.5%
10.4%
7.7%
Goodwill acquired through business combinations has been allocated to the following CGUs or operating Segments: \u2022 UK \u2022 Germany \u2022 Canada \u2022 Western Europe (Segment) \u2022 US \u2022 Emerge These represent the lowest level within the Group at which goodwill is monitored for internal Management purposes. Key assumptions used in value-in-use calculations The recoverable amounts of all CGUs, except Western Europe (note 17.1), have been determined based on a value-in-use (VIU) calculation. For the VIU calculations, cash flow projections are based on financial budgets approved by Management covering a three-year period and on long-term market growth rates of between 1.2% and 2.2% (2024: between 1.7% and 2.2%) thereafter. Key assumptions used in the value-in-use calculation for all CGUs for 31 December 2025 and 31 December 2024 were: \u2022 budgeted revenue, which is based on long-run market growth forecasts and taking into account forecast inflation; \u2022 budgeted gross margins, which are based on average gross margins achieved in the year immediately before the budgeted year, adjusted for expected long-run market pricing trends and taking into account forecast inflation; and \u2022 the discount rate applied to cash flow projections, which ranges from 7.7% to 10.5% (2024: 7.9% to 10.1%) and represents the Group\u2019s post-tax measure estimating the weighted-average cost of capital, based on the rate of government bonds in the relevant market and in the same currency as the cash flows, adjusted for a risk premium to reflect the increased risk of investing in equities generally. The cash flows are also calculated on a post-tax basis to ensure like-for-like modelling with the post-tax discount rate. Other than Western Europe, each CGU generates value substantially in excess of the carrying value of goodwill attributed to it. Management therefore believes that no reasonably possible change in any of the above key assumptions would cause the carrying value of the unit to materially exceed its recoverable amount. Foreseeable costs for achieving planned reductions in Scope 1 and 2 greenhouse gas emissions have been included as assumptions within the forecast models used to assess impairment. These include the cost of transition to green energy and the purchase of carbon offset credits within our baseline financial forecasts. The costs of longer term planned reductions in Scope 3 emissions have also been considered when making these assessments, although specific costs are not usually as available for direct input into the forecast models. Reductions in Scope 3 emissions will be achievable primarily through the greenhouse gas reduction programmes of our key vendors, where the vast majority of the emissions in the value chain occur Other acquired intangible assets Other acquired intangible assets consist of customer relationships. The expected useful lives are disclosed in note 2. Other non-current assets When there is an indication of impairment within a CGU, the carrying values of the non-current assets are compared to their recoverable amount, as described in note 2.6. 17.1 Western Europe The Western Europe operating Segment (Western Europe) represents a single group of CGUs consisting of the French, Dutch, Belgian and Swiss CGUs. The Board monitors only the performance of the combined Western Europe Segment, leading to the conclusion that this is the appropriate level at which goodwill should be tested for impairment. The recoverable amount for Western Europe has been determined based on the fair value less costs to dispose (FVLCD). This yields a higher recoverable amount than the value-in-use (VIU) calculation used in the prior year, but still generates an overall forecasted cash outflow. During the year, the trading performance of the French CGU was weaker than previously expected, and future forecasts were revised downwards. Therefore, an impairment assessment was performed on the standalone CGU, with the recoverable amount determined using FVLCD. The weaker trading performance led to less favourable assumptions in respect of future profitability and working capital compared to those used in the prior year. This had a negative impact on the recoverable amount of the CGU which is lower than its carrying value, leading to an impairment loss of \u00a38.3m (2024: nil). No goodwill was allocated to the CGU. The impairment was therefore applied to other assets based on their standalone recoverable amounts, as follows:
Carrying Carrying
amount before amount after
impairment Impairment impairment
\u00a3m loss \u00a3m \u00a3m
Property, plant and equipment
5.0
5.0
\u2013
Right-of-use assets
14.8
2.0
12.8
Software
0.1
0.1
\u2013
Acquired customer relationships
1.2
1.2
\u2013
Total
21.1
8.3
12.8
Right-of-use assets were not written down to nil because they were measured at the recoverable amounts of the standalone leases, based on comparable market rentals. No impairment indicators were identified in respect of the remaining individual CGUs included in Western Europe. However, the impairment of the French CGU resulted in an additional impairment loss of \u00a311.9m recognised against the goodwill allocated to Western Europe. No impairment was required to be allocated to other assets within the Segment. The total impairment loss for Western Europe and the French CGU of \u00a320.2m (2024: nil) has been recognised within the Consolidated Income Statement as an exceptional item (note 8). For the purposes of impairment assessment, FVLCD is categorised as a Level 3 fair value measurement under IFRS 13. Key assumptions used in the impairment assessment The terminal growth rate and discount rates used in the FVLCD calculations for the French CGU and for Western Europe are consistent with those shown under Western Europe in the movements in goodwill table within this note.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-552": { "value": "16 Intangible assets
Acquired
customer
Goodwill Software relationships Total
\u00a3m \u00a3m \u00a3m \u00a3m
Cost
At 1 January 2024
185.1
120.4
158.4
463.9
Additions
\u2013
12.5
\u2013
12.5
Disposals
\u2013
(23.3)
\u2013
(23.3)
Foreign currency adjustment
(0.7)
0.2
2.3
1.8
At 31 December 2024
184.4
109.8
160.7
454.9
Additions
\u2013
14.2
\u2013
14.2
Disposals
\u2013
(12.8)
\u2013
(12.8)
Foreign currency adjustment
(5.3)
0.1
(10.8)
(16.0)
At 31 December 2025
179.1
111.3
149.9
440.3
Accumulated amortisation and impairment
At 1 January 2024
10.5
92.2
38.8
141.5
Provided during the year
\u2013
8.2
10.6
18.8
Disposals
\u2013
(23.4)
\u2013
(23.4)
Foreign currency adjustment
(0.6)
0.1
1.0
0.5
At 31 December 2024
9.9
77.1
50.4
137.4
Provided during the year
\u2013
10.0
10.1
20.1
Disposals
\u2013
(12.5)
\u2013
(12.5)
Loss on impairment (note 17.1)
11.9
0.1
1.2
13.2
Foreign currency adjustment
0.6
0.1
(3.6)
(2.9)
At 31 December 2025
22.4
74.8
58.1
155.3
Net book value
At 31 December 2025
156.7
36.5
91.8
285.0
At 31 December 2024
174.5
32.7
110.3
317.5
At 1 January 2024
174.6
28.2
119.6
322.4
Customer relationships relate to past acquisitions in North America, and their amortisation is included within administrative expenses and will continue for the next eight to 12 years. Amortisation of software is allocated to either cost of sales or administrative expenses, depending on its usage within the respective business function. 17 Impairment testing of goodwill, other intangible assets and other non-current assets Movements in goodwill
Western
UK Europe Germany US Canada Emerge Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
1 January 2024
38.3
12.0
16.5
100.6
5.2
2.0
174.6
Foreign currency adjustment
\u2013
(0.7)
(0.7)
1.3
0.1
(0.1)
(0.1)
31 December 2024
38.3
11.3
15.8
101.9
5.3
1.9
174.5
Impairment loss (note 17.1)
\u2013
(11.9)
\u2013
\u2013
\u2013
\u2013
(11.9)
Foreign currency adjustment
0.0
0.6
0.8
(6.9)
(0.3)
(0.1)
(5.9)
31 December 2025
38.3
\u2013
16.6
95.0
5.0
1.8
156.7
Market growth rate
2.0%
1.7%
1.2%
1.8%
1.8%
2.2%
Discount rate (pre tax)
12.0%
9.9%
12.3%
14.5%
13.6%
9.9%
Discount rate (post tax)
9.7%
8.2%
7.8%
10.5%
10.4%
7.7%
Goodwill acquired through business combinations has been allocated to the following CGUs or operating Segments: \u2022 UK \u2022 Germany \u2022 Canada \u2022 Western Europe (Segment) \u2022 US \u2022 Emerge These represent the lowest level within the Group at which goodwill is monitored for internal Management purposes. Key assumptions used in value-in-use calculations The recoverable amounts of all CGUs, except Western Europe (note 17.1), have been determined based on a value-in-use (VIU) calculation. For the VIU calculations, cash flow projections are based on financial budgets approved by Management covering a three-year period and on long-term market growth rates of between 1.2% and 2.2% (2024: between 1.7% and 2.2%) thereafter. Key assumptions used in the value-in-use calculation for all CGUs for 31 December 2025 and 31 December 2024 were: \u2022 budgeted revenue, which is based on long-run market growth forecasts and taking into account forecast inflation; \u2022 budgeted gross margins, which are based on average gross margins achieved in the year immediately before the budgeted year, adjusted for expected long-run market pricing trends and taking into account forecast inflation; and \u2022 the discount rate applied to cash flow projections, which ranges from 7.7% to 10.5% (2024: 7.9% to 10.1%) and represents the Group\u2019s post-tax measure estimating the weighted-average cost of capital, based on the rate of government bonds in the relevant market and in the same currency as the cash flows, adjusted for a risk premium to reflect the increased risk of investing in equities generally. The cash flows are also calculated on a post-tax basis to ensure like-for-like modelling with the post-tax discount rate. Other than Western Europe, each CGU generates value substantially in excess of the carrying value of goodwill attributed to it. Management therefore believes that no reasonably possible change in any of the above key assumptions would cause the carrying value of the unit to materially exceed its recoverable amount. Foreseeable costs for achieving planned reductions in Scope 1 and 2 greenhouse gas emissions have been included as assumptions within the forecast models used to assess impairment. These include the cost of transition to green energy and the purchase of carbon offset credits within our baseline financial forecasts. The costs of longer term planned reductions in Scope 3 emissions have also been considered when making these assessments, although specific costs are not usually as available for direct input into the forecast models. Reductions in Scope 3 emissions will be achievable primarily through the greenhouse gas reduction programmes of our key vendors, where the vast majority of the emissions in the value chain occur . Other acquired intangible assets Other acquired intangible assets consist of customer relationships. The expected useful lives are disclosed in note 2. Other non-current assets When there is an indication of impairment within a CGU, the carrying values of the non-current assets are compared to their recoverable amount, as described in note 2.6. 17.1 Western Europe The Western Europe operating Segment (Western Europe) represents a single group of CGUs consisting of the French, Dutch, Belgian and Swiss CGUs. The Board monitors only the performance of the combined Western Europe Segment, leading to the conclusion that this is the appropriate level at which goodwill should be tested for impairment. The recoverable amount for Western Europe has been determined based on the fair value less costs to dispose (FVLCD). This yields a higher recoverable amount than the value-in-use (VIU) calculation used in the prior year, but still generates an overall forecasted cash outflow. During the year, the trading performance of the French CGU was weaker than previously expected, and future forecasts were revised downwards. Therefore, an impairment assessment was performed on the standalone CGU, with the recoverable amount determined using FVLCD. The weaker trading performance led to less favourable assumptions in respect of future profitability and working capital compared to those used in the prior year. This had a negative impact on the recoverable amount of the CGU which is lower than its carrying value, leading to an impairment loss of \u00a38.3m (2024: nil). No goodwill was allocated to the CGU. The impairment was therefore applied to other assets based on their standalone recoverable amounts, as follows:
Carrying Carrying
amount before amount after
impairment Impairment impairment
\u00a3m loss \u00a3m \u00a3m
Property, plant and equipment
5.0
5.0
\u2013
Right-of-use assets
14.8
2.0
12.8
Software
0.1
0.1
\u2013
Acquired customer relationships
1.2
1.2
\u2013
Total
21.1
8.3
12.8
Right-of-use assets were not written down to nil because they were measured at the recoverable amounts of the standalone leases, based on comparable market rentals. No impairment indicators were identified in respect of the remaining individual CGUs included in Western Europe. However, the impairment of the French CGU resulted in an additional impairment loss of \u00a311.9m recognised against the goodwill allocated to Western Europe. No impairment was required to be allocated to other assets within the Segment. The total impairment loss for Western Europe and the French CGU of \u00a320.2m (2024: nil) has been recognised within the Consolidated Income Statement as an exceptional item (note 8). For the purposes of impairment assessment, FVLCD is categorised as a Level 3 fair value measurement under IFRS 13. Key assumptions used in the impairment assessment The terminal growth rate and discount rates used in the FVLCD calculations for the French CGU and for Western Europe are consistent with those shown under Western Europe in the movements in goodwill table within this note.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-595": { "value": "17 Impairment testing of goodwill, other intangible assets and other non-current assets Movements in goodwill
Western
UK Europe Germany US Canada Emerge Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
1 January 2024
38.3
12.0
16.5
100.6
5.2
2.0
174.6
Foreign currency adjustment
\u2013
(0.7)
(0.7)
1.3
0.1
(0.1)
(0.1)
31 December 2024
38.3
11.3
15.8
101.9
5.3
1.9
174.5
Impairment loss (note 17.1)
\u2013
(11.9)
\u2013
\u2013
\u2013
\u2013
(11.9)
Foreign currency adjustment
0.0
0.6
0.8
(6.9)
(0.3)
(0.1)
(5.9)
31 December 2025
38.3
\u2013
16.6
95.0
5.0
1.8
156.7
Market growth rate
2.0%
1.7%
1.2%
1.8%
1.8%
2.2%
Discount rate (pre tax)
12.0%
9.9%
12.3%
14.5%
13.6%
9.9%
Discount rate (post tax)
9.7%
8.2%
7.8%
10.5%
10.4%
7.7%
Goodwill acquired through business combinations has been allocated to the following CGUs or operating Segments: \u2022 UK \u2022 Germany \u2022 Canada \u2022 Western Europe (Segment) \u2022 US \u2022 Emerge These represent the lowest level within the Group at which goodwill is monitored for internal Management purposes. Key assumptions used in value-in-use calculations The recoverable amounts of all CGUs, except Western Europe (note 17.1), have been determined based on a value-in-use (VIU) calculation. For the VIU calculations, cash flow projections are based on financial budgets approved by Management covering a three-year period and on long-term market growth rates of between 1.2% and 2.2% (2024: between 1.7% and 2.2%) thereafter. Key assumptions used in the value-in-use calculation for all CGUs for 31 December 2025 and 31 December 2024 were: \u2022 budgeted revenue, which is based on long-run market growth forecasts and taking into account forecast inflation; \u2022 budgeted gross margins, which are based on average gross margins achieved in the year immediately before the budgeted year, adjusted for expected long-run market pricing trends and taking into account forecast inflation; and \u2022 the discount rate applied to cash flow projections, which ranges from 7.7% to 10.5% (2024: 7.9% to 10.1%) and represents the Group\u2019s post-tax measure estimating the weighted-average cost of capital, based on the rate of government bonds in the relevant market and in the same currency as the cash flows, adjusted for a risk premium to reflect the increased risk of investing in equities generally. The cash flows are also calculated on a post-tax basis to ensure like-for-like modelling with the post-tax discount rate. Other than Western Europe, each CGU generates value substantially in excess of the carrying value of goodwill attributed to it. Management therefore believes that no reasonably possible change in any of the above key assumptions would cause the carrying value of the unit to materially exceed its recoverable amount. Foreseeable costs for achieving planned reductions in Scope 1 and 2 greenhouse gas emissions have been included as assumptions within the forecast models used to assess impairment. These include the cost of transition to green energy and the purchase of carbon offset credits within our baseline financial forecasts. The costs of longer term planned reductions in Scope 3 emissions have also been considered when making these assessments, although specific costs are not usually as available for direct input into the forecast models. Reductions in Scope 3 emissions will be achievable primarily through the greenhouse gas reduction programmes of our key vendors, where the vast majority of the emissions in the value chain occur . Other acquired intangible assets Other acquired intangible assets consist of customer relationships. The expected useful lives are disclosed in note 2. Other non-current assets When there is an indication of impairment within a CGU, the carrying values of the non-current assets are compared to their recoverable amount, as described in note 2.6. 17.1 Western Europe The Western Europe operating Segment (Western Europe) represents a single group of CGUs consisting of the French, Dutch, Belgian and Swiss CGUs. The Board monitors only the performance of the combined Western Europe Segment, leading to the conclusion that this is the appropriate level at which goodwill should be tested for impairment. The recoverable amount for Western Europe has been determined based on the fair value less costs to dispose (FVLCD). This yields a higher recoverable amount than the value-in-use (VIU) calculation used in the prior year, but still generates an overall forecasted cash outflow. During the year, the trading performance of the French CGU was weaker than previously expected, and future forecasts were revised downwards. Therefore, an impairment assessment was performed on the standalone CGU, with the recoverable amount determined using FVLCD. The weaker trading performance led to less favourable assumptions in respect of future profitability and working capital compared to those used in the prior year. This had a negative impact on the recoverable amount of the CGU which is lower than its carrying value, leading to an impairment loss of \u00a38.3m (2024: nil). No goodwill was allocated to the CGU. The impairment was therefore applied to other assets based on their standalone recoverable amounts, as follows:
Carrying Carrying
amount before amount after
impairment Impairment impairment
\u00a3m loss \u00a3m \u00a3m
Property, plant and equipment
5.0
5.0
\u2013
Right-of-use assets
14.8
2.0
12.8
Software
0.1
0.1
\u2013
Acquired customer relationships
1.2
1.2
\u2013
Total
21.1
8.3
12.8
Right-of-use assets were not written down to nil because they were measured at the recoverable amounts of the standalone leases, based on comparable market rentals. No impairment indicators were identified in respect of the remaining individual CGUs included in Western Europe. However, the impairment of the French CGU resulted in an additional impairment loss of \u00a311.9m recognised against the goodwill allocated to Western Europe. No impairment was required to be allocated to other assets within the Segment. The total impairment loss for Western Europe and the French CGU of \u00a320.2m (2024: nil) has been recognised within the Consolidated Income Statement as an exceptional item (note 8). For the purposes of impairment assessment, FVLCD is categorised as a Level 3 fair value measurement under IFRS 13. Key assumptions used in the impairment assessment The terminal growth rate and discount rates used in the FVLCD calculations for the French CGU and for Western Europe are consistent with those shown under Western Europe in the movements in goodwill table within this note.", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-598": { "value": "17 Impairment testing of goodwill, other intangible assets and other non-current assets Movements in goodwill
Western
UK Europe Germany US Canada Emerge Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
1 January 2024
38.3
12.0
16.5
100.6
5.2
2.0
174.6
Foreign currency adjustment
\u2013
(0.7)
(0.7)
1.3
0.1
(0.1)
(0.1)
31 December 2024
38.3
11.3
15.8
101.9
5.3
1.9
174.5
Impairment loss (note 17.1)
\u2013
(11.9)
\u2013
\u2013
\u2013
\u2013
(11.9)
Foreign currency adjustment
0.0
0.6
0.8
(6.9)
(0.3)
(0.1)
(5.9)
31 December 2025
38.3
\u2013
16.6
95.0
5.0
1.8
156.7
Market growth rate
2.0%
1.7%
1.2%
1.8%
1.8%
2.2%
Discount rate (pre tax)
12.0%
9.9%
12.3%
14.5%
13.6%
9.9%
Discount rate (post tax)
9.7%
8.2%
7.8%
10.5%
10.4%
7.7%
Goodwill acquired through business combinations has been allocated to the following CGUs or operating Segments: \u2022 UK \u2022 Germany \u2022 Canada \u2022 Western Europe (Segment) \u2022 US \u2022 Emerge These represent the lowest level within the Group at which goodwill is monitored for internal Management purposes. Key assumptions used in value-in-use calculations The recoverable amounts of all CGUs, except Western Europe (note 17.1), have been determined based on a value-in-use (VIU) calculation. For the VIU calculations, cash flow projections are based on financial budgets approved by Management covering a three-year period and on long-term market growth rates of between 1.2% and 2.2% (2024: between 1.7% and 2.2%) thereafter. Key assumptions used in the value-in-use calculation for all CGUs for 31 December 2025 and 31 December 2024 were: \u2022 budgeted revenue, which is based on long-run market growth forecasts and taking into account forecast inflation; \u2022 budgeted gross margins, which are based on average gross margins achieved in the year immediately before the budgeted year, adjusted for expected long-run market pricing trends and taking into account forecast inflation; and \u2022 the discount rate applied to cash flow projections, which ranges from 7.7% to 10.5% (2024: 7.9% to 10.1%) and represents the Group\u2019s post-tax measure estimating the weighted-average cost of capital, based on the rate of government bonds in the relevant market and in the same currency as the cash flows, adjusted for a risk premium to reflect the increased risk of investing in equities generally. The cash flows are also calculated on a post-tax basis to ensure like-for-like modelling with the post-tax discount rate. Other than Western Europe, each CGU generates value substantially in excess of the carrying value of goodwill attributed to it. Management therefore believes that no reasonably possible change in any of the above key assumptions would cause the carrying value of the unit to materially exceed its recoverable amount. Foreseeable costs for achieving planned reductions in Scope 1 and 2 greenhouse gas emissions have been included as assumptions within the forecast models used to assess impairment. These include the cost of transition to green energy and the purchase of carbon offset credits within our baseline financial forecasts. The costs of longer term planned reductions in Scope 3 emissions have also been considered when making these assessments, although specific costs are not usually as available for direct input into the forecast models. Reductions in Scope 3 emissions will be achievable primarily through the greenhouse gas reduction programmes of our key vendors, where the vast majority of the emissions in the value chain occur . Other acquired intangible assets Other acquired intangible assets consist of customer relationships. The expected useful lives are disclosed in note 2. Other non-current assets When there is an indication of impairment within a CGU, the carrying values of the non-current assets are compared to their recoverable amount, as described in note 2.6. 17.1 Western Europe The Western Europe operating Segment (Western Europe) represents a single group of CGUs consisting of the French, Dutch, Belgian and Swiss CGUs. The Board monitors only the performance of the combined Western Europe Segment, leading to the conclusion that this is the appropriate level at which goodwill should be tested for impairment. The recoverable amount for Western Europe has been determined based on the fair value less costs to dispose (FVLCD). This yields a higher recoverable amount than the value-in-use (VIU) calculation used in the prior year, but still generates an overall forecasted cash outflow. During the year, the trading performance of the French CGU was weaker than previously expected, and future forecasts were revised downwards. Therefore, an impairment assessment was performed on the standalone CGU, with the recoverable amount determined using FVLCD. The weaker trading performance led to less favourable assumptions in respect of future profitability and working capital compared to those used in the prior year. This had a negative impact on the recoverable amount of the CGU which is lower than its carrying value, leading to an impairment loss of \u00a38.3m (2024: nil). No goodwill was allocated to the CGU. The impairment was therefore applied to other assets based on their standalone recoverable amounts, as follows:
Carrying Carrying
amount before amount after
impairment Impairment impairment
\u00a3m loss \u00a3m \u00a3m
Property, plant and equipment
5.0
5.0
\u2013
Right-of-use assets
14.8
2.0
12.8
Software
0.1
0.1
\u2013
Acquired customer relationships
1.2
1.2
\u2013
Total
21.1
8.3
12.8
Right-of-use assets were not written down to nil because they were measured at the recoverable amounts of the standalone leases, based on comparable market rentals. No impairment indicators were identified in respect of the remaining individual CGUs included in Western Europe. However, the impairment of the French CGU resulted in an additional impairment loss of \u00a311.9m recognised against the goodwill allocated to Western Europe. No impairment was required to be allocated to other assets within the Segment. The total impairment loss for Western Europe and the French CGU of \u00a320.2m (2024: nil) has been recognised within the Consolidated Income Statement as an exceptional item (note 8). For the purposes of impairment assessment, FVLCD is categorised as a Level 3 fair value measurement under IFRS 13. Key assumptions used in the impairment assessment The terminal growth rate and discount rates used in the FVLCD calculations for the French CGU and for Western Europe are consistent with those shown under Western Europe in the movements in goodwill table within this note.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-510": { "value": "18 Investments a) Investment in subsidiaries The Group\u2019s subsidiary undertakings are as follows:
Proportion of voting rights
Country of and shares held
Name
incorporation
Nature of business
2025
2024
Computacenter Pty Ltd.
Australia
1
IT infrastructure services
100%
i
100%
i
Computacenter Services
Australia
2
IT infrastructure services
100%
i
100%
i
Australia Pty Ltd.
Computacenter NV/SA
Belgium
3
IT infrastructure services
100%
ii
100%
ii
Computacenter Brasil Importacao,
Comercio e Servicos Ltda
Brazil
4
IT infrastructure services
100%
i
100%
i
Computacenter Canada Inc.
Canada
5
IT infrastructure services
100%
i
100%
i
Computacenter Pivot Hong Kong
China
6
IT infrastructure services
100%
i
100%
i
Limited
Computacenter Services
China
7
IT infrastructure services
100%
i
100%
i
Hong Kong Limited
Computacenter (UK) Limited
England
8
IT infrastructure services
100%
100%
R.D. Trading Limited
England
9
IT infrastructure services
100%
i
100%
i
Computacenter France SAS
France
10
IT infrastructure services
100%
100%
Alfatron GmbH Elektronik \u2013
Germany
11
IT infrastructure services
100%
iii
100%
iii
Vertrieb
C\u2019NARIO Informationsprodukte
Germany
11
IT infrastructure services
100%
iii
100%
iii
Vertriebs-GmbH
Computacenter AG & Co. oHG
Germany
12
IT infrastructure services
100%
iv
100%
iv
Computacenter AktiengesellschaftGermany
12
IT infrastructure services
100%
iv
100%
Computacenter Circular Services
Germany
13
IT infrastructure services
100%
iv
\u2013
Deutschland GmbH
Computacenter Deutschland
Germany
11
IT infrastructure services
100%
iv
\u2013
Kapital GmbH
Computacenter Germany AG & Co
Germany
11
IT infrastructure services
100%
iv
100%
iv
oHG
Computacenter GmbH & Co. KG
Germany
11
IT infrastructure services
100%
iv
\u2013
Computacenter Holding GmbH
Germany
11
IT infrastructure services
100%
iv
100%
Computacenter Management
Germany
12
IT infrastructure services
100%
iv
100%
iv
GmbH
Proportion of voting rights Country of and shares held Name incorporation Nature of business 2025 2024 Computacenter Service Germany11 IT infrastructure services 100%iv \u2013 Verwaltung GmbH E\u2019ZWO Computervertriebs GmbH Germany11 IT infrastructure services 99.09%iii 99.09%iii ITL logistics GmbH Germany14 IT infrastructure services 100%i 100%i Computacenter Ireland Limited Ireland15 IT infrastructure services 100%i 100%i Computacenter Services Ireland Ireland15 IT infrastructure services 100%i 100%i Limited Computacenter Japan K.K. Japan16 IT infrastructure services 100%i 100%i Computacenter B.V. Netherlands17 IT infrastructure services 100% 100% Computacenter Philippines Inc. Philippines18 IT infrastructure services 100%i 100%i Computacenter Services Singapore19 IT infrastructure services 100%i 100%i Singapore Pte. Ltd. Computacenter Singapore Pte. Ltd.Singapore20 IT infrastructure services 100%i 100%i Computacenter (Pty) Limited South Africa21 IT infrastructure services 100%i 100%i Computacenter AG Switzerland22 IT infrastructure services 100% 100% Computacenter Circular USA23 IT infrastructure services 100%v \u2013 Services Inc. Computacenter United States Inc. USA24 IT infrastructure services 100%v 100%v Computacenter Information China25International call centre 100%i 100%i Technology (Shanghai) Company services Limited Computacenter Services Kft Hungary26International call centre 100%i 100%i services Computacenter India Private India27 International call centre 100%i 100%i Limited services Computacenter Services Malaysia28International call centre 100%i 100%i (Malaysia) Sdn. Bhd services Computacenter M\u00e9xico S. A. de C.V.Mexico29 International call centre 100%vi 100%vi services Computacenter Poland sp. Z.o.o. Poland30International call centre 100%i 100% services
Proportion of voting rights
Country of and shares held
Name
incorporation
Nature of business
2025
2024
Computacenter Services S.R.L.
Romania
31
International call centre
100%
i
87.47%
services
Computacenter Services (Iberia)
Spain
32
International call centre
100%
i
100%
i
SLU services
Digica Group Finance Limited
England
8
Investment property
100%
i
100%
i
Computacenter Germany
England
8
Holding company
100%
iv
\u2013
Holdings Limited
Computacenter Group Holdings
England
8
Holding company
100%
\u2013
Limited
Computacenter Holdings Inc.
USA
24
Holding company
100%
100%
Allnet Limited
England
8
Dormant company
100%
i
100%
i
Amazon Computers Limited
England
8
Dormant company
100%
i
100%
i
Amazon Energy Limited
England
8
Dormant company
100%
i
100%
i
Amazon Systems Limited
England
8
Dormant company
100%
i
100%
i
CAD Systems Limited
England
8
Dormant company
100%
i
100%
i
Compufix Limited
England
8
Dormant company
100%
i
100%
i
Computacenter (FMS) Limited
England
8
Dormant company
100%
i
100%
i
Computacenter (Management
England
8
Dormant company
100%
i
100%
i
Services) Limited
Computacenter (Mid-Market)
England
8
Dormant company
100%
i
100%
i
Limited
Computacenter Distribution
England
8
Dormant company
100%
i
100%
i
Limited
Computacenter Leasing Limited
England
8
Dormant company
100%
i
100%
i
Computacenter Maintenance
England
8
Dormant company
100%
i
100%
i
Limited
Computacenter Overseas
England
8
Dormant company
100%
i
100%
i
Holdings Limited
Computacenter Quest Trustees
England
8
Dormant company
100%
i
100%
i
Limited
Computacenter Services Limited
England
8
Dormant company
100%
i
100%
i
Computacenter Software Limited
England
8
Dormant company
100%
i
100%
i
Computacenter Solutions Limited
England
8
Dormant company
100%
i
100%
i
Proportion of voting rights
Country of and shares held
Name
incorporation
Nature of business
2025
2024
Computacenter Training Limited
England
8
Dormant company
100%
i
100%
i
Computacenter Trustees Limited
England
8
Dormant company
100%
i
100%
i
Computadata Limited
England
8
Dormant company
100%
i
100%
i
Computer Services Group Limited England
8
Dormant company
100%
i
100%
i
Digica (FMS) Limited
England
8
Dormant company
100%
i
100%
i
Digica Group Holdings Limited
England
8
Dormant company
100%
i
100%
i
Digica Group Limited
England
8
Dormant company
100%
i
100%
i
Digica Limited
England
8
Dormant company
100%
i
100%
i
Digica SMP Limited
England
8
Dormant company
100%
i
100%
i
ICG Services Limited
England
8
Dormant company
100%
i
100%
i
Kit Online Limited
England
8
Dormant company
100%
i
100%
i
M Services Limited
England
8
Dormant company
100%
i
100%
i
Merchant Business Systems
England
8
Dormant company
100%
i
100%
i
Limited
Merchant Systems Limited
England
8
Dormant company
100%
i
100%
i
Logival (SARL)
France
10
Dormant company
100%
viii
100%
viii
Damax GmbH
Switzerland
22
Dormant company
100%
ix
100%
ix
Computacenter (US) Defense Inc.
USA
24
Dormant company
100%
v
100%
v
Computacenter plc is the ultimate Parent entity of the Group. i. Includes indirect holdings of 100% via Computacenter (UK) Limited ii. Includes indirect holdings of 1% via Computacenter (UK) Limited iii. Includes indirect holdings of 100% via Computacenter Group Holdings Limited, excludes E\u2019ZWO Computervertriebs GmbH, which is 99.09% iv. Includes indirect holdings of 100% via Computacenter Group Holdings Limited v. Includes indirect holdings of 100% via Computacenter Holdings Inc vi. Includes indirect holdings of 99.99% via Computacenter (UK) Limited vii. Includes indirect holdings of 99% via Computacenter (UK) Limited viii. Includes indirect holdings of 100% via Computacenter France SAS ix. Includes indirect holdings of 100% via Computacenter AG 1. Tower 2, Darling Park, 201 Sussex Street, Sydney, New South Wales 2000, Australia 2. Level 20, Suite 2003, 109 Pitt Street, Sydney, New South Wales 2000, Australia 3. Ikaroslaan 31, B-1930 Zaventem, Belgium 4. Rua Cel Jose Eusebio, n\u00ba 95, Conj 13 CEP 01239- 030, Higlen\u00f3polis, S\u00e3o Paulo, Brazil 5. 1130 Morrison Drive, Suite 105, Ottawa, ON K2H 9N6, Canada 6. 3806 Central Plaza, 18 Harbour Road, Wanchai, Hong Kong 7. Rooms 1001-03, 10/F Wing on Kowloon Centre, 345 Nathan Road, Kowloon, Hong Kong 8. Hatfield Avenue, Hatfield, Hertfordshire AL10 9TW 9. Tekhnicon, Springwood, Braintree, Essex CM7 2YN 10. 229 rue de la Belle Etoile, ZI Parid Nord II, BP 52387, 95943 Roissy CDG Cedex, France 11. T\u00f6lzer Str. 1, 81379 M\u00fcnchen, Germany 12. Computacenter Park 1, 50170 Kerpen, Germany 13. Weiherfeld 3, D-65462 Ginsheim-Gustavsburg, Germany 14. Trias Gewerbepark, Lohstrasse 25 b, Schwaig D-85445, Germany 15. Galway IDA Business Park, Dangan, Galway H91 P2DK, Ireland 16. Cross Office Mita 601, 5-29-20, Shiba, Minato-ku, Tokyo, 108-0014, Japan 17. Gondel 1, 1186 MJ Amstelveen, Netherlands 18. 35/F & 36/Penthouse Units 1, 2, and 4, Eco Tower Building, N.A., 32nd Street Cor. 9th Avenue, N.A., Fort Bonifacio, N.A., 1630, Taguig City, Fourth District, Philippines 19. 51 Changi Business Park, Central 2, #04-05 The Signature, Singapore 486066 20. 9 Raffles Place #24-01, Republic Plaza, Singapore 048619 21. Building 1, Klein D\u2019Aria Estate, 97 Jip de Jager Drive, Belville, 7530, Cape Town, South Africa 22. Riedstrasse 14, CH-8953 Dietikon, Switzerland 23. 6025 The Corners Parkway, Suite 100, Norcross GA 30092 USA 24. 1 University Ave, Suite 102, Westwood, MA 02090, USA 25. Room 3166, 31st Floor, No. 88 Century Avenue, Free Trade Zone, Pudong New District Shanghai, China 26. Haller Gardens, Building D. 1st Floor, Soroks\u00e1ri \u00fat 30-34, Budapest 1095, Hungary 27. Bren Artimus, Hosur Road, Dairy Colony, Adugodi, Bengaluru, Karnataka 560029, India 28. Level 12 - Tower 4 Puchong Financial Corporate Centre Jalan Puteri 1/2 - Bandar Puteri 47100 Puchong, Selangor, Malaysia 29. Av. Paseo de la Reforma, No.412-5, Col.Juarez, Delegaci\u00f3n Cuauht\u00e9moc, CP 06600, Ciudad de M\u00e9xico, M\u00e9xico 30. Ul. Glogowska 31/33, 60-702, Poznan, Poland 31. Cluj Business Campus, 44-46 Henri Barbusse (Building B), Cluj-Napoca, CJ 400616, Romania 32. Carrer de Sancho De Avila 52-58, 08018, Barcelona, Spain
b) ProSys Information Systems, Inc (ProSys)
As disclosed in the 2024 Annual Report and Accounts, ProSys was a 46.4%-owned affiliate of
Computacenter (US) Inc, a US subsidiary. The Group had control of ProSys for accounting purposes
and, therefore, it was fully consolidated with a non-controlling interest reflected in the Consolidated
Financial Statements.
On 29 August 2025, the Group acquired the non-controlling interest in ProSys for a cash consideration
of $0.1 m and a deferred consideration of $1.8m, which was paid on 2 January 2026. The Group has
recognised the difference between consideration and the adjustment to the non-controlling interest
directly in equity. At 31 December 2025, the carrying value of the deferred consideration of \u00a31.4m
($1.8m) is included within Trade and other payables.
Following the acquisition, the merger of ProSys and Computacenter (US) Inc was authorised, effective
from 31 August 2025. At the Group level, this was not a business combination under IFRS 3 and had no
impact on the total Group assets, liabilities or profit. as there was no substantive economic change and
all that changed was the structure within the Group.
c) Computacenter Services S.R.L. (CC Romania)
On 19 September 2025, the Group entered into a share purchase agreement for the purchase of all the
minority shareholder\u2019s shares in CC Romania. The total consideration comprised cash consideration of
\u20ac2.9m, a deferred payment of \u20ac1.2m and a variable payment based on CC Romania\u2019s 2026 operating
profit. The deferred payment and the variable payment are payable no later than 30 June 2027.
The Group has recognised the consideration directly in equity, as the non-controlling interest in the
prior years was immaterial.
The carrying value of the deferred and variable payments as at 31 December 2025 of \u00a30.9m (\u20ac1.0m)
is included within Trade and other payables.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-593": { "value": "a) Investment in subsidiaries The Group\u2019s subsidiary undertakings are as follows:
Proportion of voting rights
Country of and shares held
Name
incorporation
Nature of business
2025
2024
Computacenter Pty Ltd.
Australia
1
IT infrastructure services
100%
i
100%
i
Computacenter Services
Australia
2
IT infrastructure services
100%
i
100%
i
Australia Pty Ltd.
Computacenter NV/SA
Belgium
3
IT infrastructure services
100%
ii
100%
ii
Computacenter Brasil Importacao,
Comercio e Servicos Ltda
Brazil
4
IT infrastructure services
100%
i
100%
i
Computacenter Canada Inc.
Canada
5
IT infrastructure services
100%
i
100%
i
Computacenter Pivot Hong Kong
China
6
IT infrastructure services
100%
i
100%
i
Limited
Computacenter Services
China
7
IT infrastructure services
100%
i
100%
i
Hong Kong Limited
Computacenter (UK) Limited
England
8
IT infrastructure services
100%
100%
R.D. Trading Limited
England
9
IT infrastructure services
100%
i
100%
i
Computacenter France SAS
France
10
IT infrastructure services
100%
100%
Alfatron GmbH Elektronik \u2013
Germany
11
IT infrastructure services
100%
iii
100%
iii
Vertrieb
C\u2019NARIO Informationsprodukte
Germany
11
IT infrastructure services
100%
iii
100%
iii
Vertriebs-GmbH
Computacenter AG & Co. oHG
Germany
12
IT infrastructure services
100%
iv
100%
iv
Computacenter AktiengesellschaftGermany
12
IT infrastructure services
100%
iv
100%
Computacenter Circular Services
Germany
13
IT infrastructure services
100%
iv
\u2013
Deutschland GmbH
Computacenter Deutschland
Germany
11
IT infrastructure services
100%
iv
\u2013
Kapital GmbH
Computacenter Germany AG & Co
Germany
11
IT infrastructure services
100%
iv
100%
iv
oHG
Computacenter GmbH & Co. KG
Germany
11
IT infrastructure services
100%
iv
\u2013
Computacenter Holding GmbH
Germany
11
IT infrastructure services
100%
iv
100%
Computacenter Management
Germany
12
IT infrastructure services
100%
iv
100%
iv
GmbH
Proportion of voting rights Country of and shares held Name incorporation Nature of business 2025 2024 Computacenter Service Germany11 IT infrastructure services 100%iv \u2013 Verwaltung GmbH E\u2019ZWO Computervertriebs GmbH Germany11 IT infrastructure services 99.09%iii 99.09%iii ITL logistics GmbH Germany14 IT infrastructure services 100%i 100%i Computacenter Ireland Limited Ireland15 IT infrastructure services 100%i 100%i Computacenter Services Ireland Ireland15 IT infrastructure services 100%i 100%i Limited Computacenter Japan K.K. Japan16 IT infrastructure services 100%i 100%i Computacenter B.V. Netherlands17 IT infrastructure services 100% 100% Computacenter Philippines Inc. Philippines18 IT infrastructure services 100%i 100%i Computacenter Services Singapore19 IT infrastructure services 100%i 100%i Singapore Pte. Ltd. Computacenter Singapore Pte. Ltd.Singapore20 IT infrastructure services 100%i 100%i Computacenter (Pty) Limited South Africa21 IT infrastructure services 100%i 100%i Computacenter AG Switzerland22 IT infrastructure services 100% 100% Computacenter Circular USA23 IT infrastructure services 100%v \u2013 Services Inc. Computacenter United States Inc. USA24 IT infrastructure services 100%v 100%v Computacenter Information China25International call centre 100%i 100%i Technology (Shanghai) Company services Limited Computacenter Services Kft Hungary26International call centre 100%i 100%i services Computacenter India Private India27 International call centre 100%i 100%i Limited services Computacenter Services Malaysia28International call centre 100%i 100%i (Malaysia) Sdn. Bhd services Computacenter M\u00e9xico S. A. de C.V.Mexico29 International call centre 100%vi 100%vi services Computacenter Poland sp. Z.o.o. Poland30International call centre 100%i 100% services
Proportion of voting rights
Country of and shares held
Name
incorporation
Nature of business
2025
2024
Computacenter Services S.R.L.
Romania
31
International call centre
100%
i
87.47%
services
Computacenter Services (Iberia)
Spain
32
International call centre
100%
i
100%
i
SLU services
Digica Group Finance Limited
England
8
Investment property
100%
i
100%
i
Computacenter Germany
England
8
Holding company
100%
iv
\u2013
Holdings Limited
Computacenter Group Holdings
England
8
Holding company
100%
\u2013
Limited
Computacenter Holdings Inc.
USA
24
Holding company
100%
100%
Allnet Limited
England
8
Dormant company
100%
i
100%
i
Amazon Computers Limited
England
8
Dormant company
100%
i
100%
i
Amazon Energy Limited
England
8
Dormant company
100%
i
100%
i
Amazon Systems Limited
England
8
Dormant company
100%
i
100%
i
CAD Systems Limited
England
8
Dormant company
100%
i
100%
i
Compufix Limited
England
8
Dormant company
100%
i
100%
i
Computacenter (FMS) Limited
England
8
Dormant company
100%
i
100%
i
Computacenter (Management
England
8
Dormant company
100%
i
100%
i
Services) Limited
Computacenter (Mid-Market)
England
8
Dormant company
100%
i
100%
i
Limited
Computacenter Distribution
England
8
Dormant company
100%
i
100%
i
Limited
Computacenter Leasing Limited
England
8
Dormant company
100%
i
100%
i
Computacenter Maintenance
England
8
Dormant company
100%
i
100%
i
Limited
Computacenter Overseas
England
8
Dormant company
100%
i
100%
i
Holdings Limited
Computacenter Quest Trustees
England
8
Dormant company
100%
i
100%
i
Limited
Computacenter Services Limited
England
8
Dormant company
100%
i
100%
i
Computacenter Software Limited
England
8
Dormant company
100%
i
100%
i
Computacenter Solutions Limited
England
8
Dormant company
100%
i
100%
i
Proportion of voting rights
Country of and shares held
Name
incorporation
Nature of business
2025
2024
Computacenter Training Limited
England
8
Dormant company
100%
i
100%
i
Computacenter Trustees Limited
England
8
Dormant company
100%
i
100%
i
Computadata Limited
England
8
Dormant company
100%
i
100%
i
Computer Services Group Limited England
8
Dormant company
100%
i
100%
i
Digica (FMS) Limited
England
8
Dormant company
100%
i
100%
i
Digica Group Holdings Limited
England
8
Dormant company
100%
i
100%
i
Digica Group Limited
England
8
Dormant company
100%
i
100%
i
Digica Limited
England
8
Dormant company
100%
i
100%
i
Digica SMP Limited
England
8
Dormant company
100%
i
100%
i
ICG Services Limited
England
8
Dormant company
100%
i
100%
i
Kit Online Limited
England
8
Dormant company
100%
i
100%
i
M Services Limited
England
8
Dormant company
100%
i
100%
i
Merchant Business Systems
England
8
Dormant company
100%
i
100%
i
Limited
Merchant Systems Limited
England
8
Dormant company
100%
i
100%
i
Logival (SARL)
France
10
Dormant company
100%
viii
100%
viii
Damax GmbH
Switzerland
22
Dormant company
100%
ix
100%
ix
Computacenter (US) Defense Inc.
USA
24
Dormant company
100%
v
100%
v
Computacenter plc is the ultimate Parent entity of the Group. i. Includes indirect holdings of 100% via Computacenter (UK) Limited ii. Includes indirect holdings of 1% via Computacenter (UK) Limited iii. Includes indirect holdings of 100% via Computacenter Group Holdings Limited, excludes E\u2019ZWO Computervertriebs GmbH, which is 99.09% iv. Includes indirect holdings of 100% via Computacenter Group Holdings Limited v. Includes indirect holdings of 100% via Computacenter Holdings Inc vi. Includes indirect holdings of 99.99% via Computacenter (UK) Limited vii. Includes indirect holdings of 99% via Computacenter (UK) Limited viii. Includes indirect holdings of 100% via Computacenter France SAS ix. Includes indirect holdings of 100% via Computacenter AG 1. Tower 2, Darling Park, 201 Sussex Street, Sydney, New South Wales 2000, Australia 2. Level 20, Suite 2003, 109 Pitt Street, Sydney, New South Wales 2000, Australia 3. Ikaroslaan 31, B-1930 Zaventem, Belgium 4. Rua Cel Jose Eusebio, n\u00ba 95, Conj 13 CEP 01239- 030, Higlen\u00f3polis, S\u00e3o Paulo, Brazil 5. 1130 Morrison Drive, Suite 105, Ottawa, ON K2H 9N6, Canada 6. 3806 Central Plaza, 18 Harbour Road, Wanchai, Hong Kong 7. Rooms 1001-03, 10/F Wing on Kowloon Centre, 345 Nathan Road, Kowloon, Hong Kong 8. Hatfield Avenue, Hatfield, Hertfordshire AL10 9TW 9. Tekhnicon, Springwood, Braintree, Essex CM7 2YN 10. 229 rue de la Belle Etoile, ZI Parid Nord II, BP 52387, 95943 Roissy CDG Cedex, France 11. T\u00f6lzer Str. 1, 81379 M\u00fcnchen, Germany 12. Computacenter Park 1, 50170 Kerpen, Germany 13. Weiherfeld 3, D-65462 Ginsheim-Gustavsburg, Germany 14. Trias Gewerbepark, Lohstrasse 25 b, Schwaig D-85445, Germany 15. Galway IDA Business Park, Dangan, Galway H91 P2DK, Ireland 16. Cross Office Mita 601, 5-29-20, Shiba, Minato-ku, Tokyo, 108-0014, Japan 17. Gondel 1, 1186 MJ Amstelveen, Netherlands 18. 35/F & 36/Penthouse Units 1, 2, and 4, Eco Tower Building, N.A., 32nd Street Cor. 9th Avenue, N.A., Fort Bonifacio, N.A., 1630, Taguig City, Fourth District, Philippines 19. 51 Changi Business Park, Central 2, #04-05 The Signature, Singapore 486066 20. 9 Raffles Place #24-01, Republic Plaza, Singapore 048619 21. Building 1, Klein D\u2019Aria Estate, 97 Jip de Jager Drive, Belville, 7530, Cape Town, South Africa 22. Riedstrasse 14, CH-8953 Dietikon, Switzerland 23. 6025 The Corners Parkway, Suite 100, Norcross GA 30092 USA 24. 1 University Ave, Suite 102, Westwood, MA 02090, USA 25. Room 3166, 31st Floor, No. 88 Century Avenue, Free Trade Zone, Pudong New District Shanghai, China 26. Haller Gardens, Building D. 1st Floor, Soroks\u00e1ri \u00fat 30-34, Budapest 1095, Hungary 27. Bren Artimus, Hosur Road, Dairy Colony, Adugodi, Bengaluru, Karnataka 560029, India 28. Level 12 - Tower 4 Puchong Financial Corporate Centre Jalan Puteri 1/2 - Bandar Puteri 47100 Puchong, Selangor, Malaysia 29. Av. Paseo de la Reforma, No.412-5, Col.Juarez, Delegaci\u00f3n Cuauht\u00e9moc, CP 06600, Ciudad de M\u00e9xico, M\u00e9xico 30. Ul. Glogowska 31/33, 60-702, Poznan, Poland 31. Cluj Business Campus, 44-46 Henri Barbusse (Building B), Cluj-Napoca, CJ 400616, Romania 32. Carrer de Sancho De Avila 52-58, 08018, Barcelona, Spain ", "dimensions": { "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-553": { "value": "a) Investment in subsidiaries The Group\u2019s subsidiary undertakings are as follows:
Proportion of voting rights
Country of and shares held
Name
incorporation
Nature of business
2025
2024
Computacenter Pty Ltd.
Australia
1
IT infrastructure services
100%
i
100%
i
Computacenter Services
Australia
2
IT infrastructure services
100%
i
100%
i
Australia Pty Ltd.
Computacenter NV/SA
Belgium
3
IT infrastructure services
100%
ii
100%
ii
Computacenter Brasil Importacao,
Comercio e Servicos Ltda
Brazil
4
IT infrastructure services
100%
i
100%
i
Computacenter Canada Inc.
Canada
5
IT infrastructure services
100%
i
100%
i
Computacenter Pivot Hong Kong
China
6
IT infrastructure services
100%
i
100%
i
Limited
Computacenter Services
China
7
IT infrastructure services
100%
i
100%
i
Hong Kong Limited
Computacenter (UK) Limited
England
8
IT infrastructure services
100%
100%
R.D. Trading Limited
England
9
IT infrastructure services
100%
i
100%
i
Computacenter France SAS
France
10
IT infrastructure services
100%
100%
Alfatron GmbH Elektronik \u2013
Germany
11
IT infrastructure services
100%
iii
100%
iii
Vertrieb
C\u2019NARIO Informationsprodukte
Germany
11
IT infrastructure services
100%
iii
100%
iii
Vertriebs-GmbH
Computacenter AG & Co. oHG
Germany
12
IT infrastructure services
100%
iv
100%
iv
Computacenter AktiengesellschaftGermany
12
IT infrastructure services
100%
iv
100%
Computacenter Circular Services
Germany
13
IT infrastructure services
100%
iv
\u2013
Deutschland GmbH
Computacenter Deutschland
Germany
11
IT infrastructure services
100%
iv
\u2013
Kapital GmbH
Computacenter Germany AG & Co
Germany
11
IT infrastructure services
100%
iv
100%
iv
oHG
Computacenter GmbH & Co. KG
Germany
11
IT infrastructure services
100%
iv
\u2013
Computacenter Holding GmbH
Germany
11
IT infrastructure services
100%
iv
100%
Computacenter Management
Germany
12
IT infrastructure services
100%
iv
100%
iv
GmbH
Proportion of voting rights Country of and shares held Name incorporation Nature of business 2025 2024 Computacenter Service Germany11 IT infrastructure services 100%iv \u2013 Verwaltung GmbH E\u2019ZWO Computervertriebs GmbH Germany11 IT infrastructure services 99.09%iii 99.09%iii ITL logistics GmbH Germany14 IT infrastructure services 100%i 100%i Computacenter Ireland Limited Ireland15 IT infrastructure services 100%i 100%i Computacenter Services Ireland Ireland15 IT infrastructure services 100%i 100%i Limited Computacenter Japan K.K. Japan16 IT infrastructure services 100%i 100%i Computacenter B.V. Netherlands17 IT infrastructure services 100% 100% Computacenter Philippines Inc. Philippines18 IT infrastructure services 100%i 100%i Computacenter Services Singapore19 IT infrastructure services 100%i 100%i Singapore Pte. Ltd. Computacenter Singapore Pte. Ltd.Singapore20 IT infrastructure services 100%i 100%i Computacenter (Pty) Limited South Africa21 IT infrastructure services 100%i 100%i Computacenter AG Switzerland22 IT infrastructure services 100% 100% Computacenter Circular USA23 IT infrastructure services 100%v \u2013 Services Inc. Computacenter United States Inc. USA24 IT infrastructure services 100%v 100%v Computacenter Information China25International call centre 100%i 100%i Technology (Shanghai) Company services Limited Computacenter Services Kft Hungary26International call centre 100%i 100%i services Computacenter India Private India27 International call centre 100%i 100%i Limited services Computacenter Services Malaysia28International call centre 100%i 100%i (Malaysia) Sdn. Bhd services Computacenter M\u00e9xico S. A. de C.V.Mexico29 International call centre 100%vi 100%vi services Computacenter Poland sp. Z.o.o. Poland30International call centre 100%i 100% services
Proportion of voting rights
Country of and shares held
Name
incorporation
Nature of business
2025
2024
Computacenter Services S.R.L.
Romania
31
International call centre
100%
i
87.47%
services
Computacenter Services (Iberia)
Spain
32
International call centre
100%
i
100%
i
SLU services
Digica Group Finance Limited
England
8
Investment property
100%
i
100%
i
Computacenter Germany
England
8
Holding company
100%
iv
\u2013
Holdings Limited
Computacenter Group Holdings
England
8
Holding company
100%
\u2013
Limited
Computacenter Holdings Inc.
USA
24
Holding company
100%
100%
Allnet Limited
England
8
Dormant company
100%
i
100%
i
Amazon Computers Limited
England
8
Dormant company
100%
i
100%
i
Amazon Energy Limited
England
8
Dormant company
100%
i
100%
i
Amazon Systems Limited
England
8
Dormant company
100%
i
100%
i
CAD Systems Limited
England
8
Dormant company
100%
i
100%
i
Compufix Limited
England
8
Dormant company
100%
i
100%
i
Computacenter (FMS) Limited
England
8
Dormant company
100%
i
100%
i
Computacenter (Management
England
8
Dormant company
100%
i
100%
i
Services) Limited
Computacenter (Mid-Market)
England
8
Dormant company
100%
i
100%
i
Limited
Computacenter Distribution
England
8
Dormant company
100%
i
100%
i
Limited
Computacenter Leasing Limited
England
8
Dormant company
100%
i
100%
i
Computacenter Maintenance
England
8
Dormant company
100%
i
100%
i
Limited
Computacenter Overseas
England
8
Dormant company
100%
i
100%
i
Holdings Limited
Computacenter Quest Trustees
England
8
Dormant company
100%
i
100%
i
Limited
Computacenter Services Limited
England
8
Dormant company
100%
i
100%
i
Computacenter Software Limited
England
8
Dormant company
100%
i
100%
i
Computacenter Solutions Limited
England
8
Dormant company
100%
i
100%
i
Proportion of voting rights
Country of and shares held
Name
incorporation
Nature of business
2025
2024
Computacenter Training Limited
England
8
Dormant company
100%
i
100%
i
Computacenter Trustees Limited
England
8
Dormant company
100%
i
100%
i
Computadata Limited
England
8
Dormant company
100%
i
100%
i
Computer Services Group Limited England
8
Dormant company
100%
i
100%
i
Digica (FMS) Limited
England
8
Dormant company
100%
i
100%
i
Digica Group Holdings Limited
England
8
Dormant company
100%
i
100%
i
Digica Group Limited
England
8
Dormant company
100%
i
100%
i
Digica Limited
England
8
Dormant company
100%
i
100%
i
Digica SMP Limited
England
8
Dormant company
100%
i
100%
i
ICG Services Limited
England
8
Dormant company
100%
i
100%
i
Kit Online Limited
England
8
Dormant company
100%
i
100%
i
M Services Limited
England
8
Dormant company
100%
i
100%
i
Merchant Business Systems
England
8
Dormant company
100%
i
100%
i
Limited
Merchant Systems Limited
England
8
Dormant company
100%
i
100%
i
Logival (SARL)
France
10
Dormant company
100%
viii
100%
viii
Damax GmbH
Switzerland
22
Dormant company
100%
ix
100%
ix
Computacenter (US) Defense Inc.
USA
24
Dormant company
100%
v
100%
v
Computacenter plc is the ultimate Parent entity of the Group.
i. Includes indirect holdings of 100% via Computacenter (UK) Limited
ii. Includes indirect holdings of 1% via Computacenter (UK) Limited
iii. Includes indirect holdings of 100% via Computacenter Group Holdings Limited, excludes E\u2019ZWO
Computervertriebs GmbH, which is 99.09%
iv. Includes indirect holdings of 100% via Computacenter Group Holdings Limited
v. Includes indirect holdings of 100% via Computacenter Holdings Inc
vi. Includes indirect holdings of 99.99% via Computacenter (UK) Limited
vii. Includes indirect holdings of 99% via Computacenter (UK) Limited
viii. Includes indirect holdings of 100% via Computacenter France SAS
ix. Includes indirect holdings of 100% via Computacenter AG
1. Tower 2, Darling Park, 201 Sussex Street, Sydney, New South Wales 2000, Australia
2. Level 20, Suite 2003, 109 Pitt Street, Sydney, New South Wales 2000, Australia
3. Ikaroslaan 31, B-1930 Zaventem, Belgium
4. Rua Cel Jose Eusebio, n\u00ba 95, Conj 13 CEP 01239- 030, Higlen\u00f3polis, S\u00e3o Paulo, Brazil
5. 1130 Morrison Drive, Suite 105, Ottawa, ON K2H 9N6, Canada
6. 3806 Central Plaza, 18 Harbour Road, Wanchai, Hong Kong
7. Rooms 1001-03, 10/F Wing on Kowloon Centre, 345 Nathan Road, Kowloon, Hong Kong
8. Hatfield Avenue, Hatfield, Hertfordshire AL10 9TW
9. Tekhnicon, Springwood, Braintree, Essex CM7 2YN
10. 229 rue de la Belle Etoile, ZI Parid Nord II, BP 52387, 95943 Roissy CDG Cedex, France
11. T\u00f6lzer Str. 1, 81379 M\u00fcnchen, Germany
12. Computacenter Park 1, 50170 Kerpen, Germany
13. Weiherfeld 3, D-65462 Ginsheim-Gustavsburg, Germany
14. Trias Gewerbepark, Lohstrasse 25 b, Schwaig D-85445, Germany
15. Galway IDA Business Park, Dangan, Galway H91 P2DK, Ireland
16. Cross Office Mita 601, 5-29-20, Shiba, Minato-ku, Tokyo, 108-0014, Japan
17. Gondel 1, 1186 MJ Amstelveen, Netherlands
18. 35/F & 36/Penthouse Units 1, 2, and 4, Eco Tower Building, N.A., 32nd Street Cor. 9th Avenue, N.A.,
Fort Bonifacio, N.A., 1630, Taguig City, Fourth District, Philippines
19. 51 Changi Business Park, Central 2, #04-05 The Signature, Singapore 486066
20. 9 Raffles Place #24-01, Republic Plaza, Singapore 048619
21. Building 1, Klein D\u2019Aria Estate, 97 Jip de Jager Drive, Belville, 7530, Cape Town, South Africa
22. Riedstrasse 14, CH-8953 Dietikon, Switzerland
23. 6025 The Corners Parkway, Suite 100, Norcross GA 30092 USA
24. 1 University Ave, Suite 102, Westwood, MA 02090, USA
25. Room 3166, 31st Floor, No. 88 Century Avenue, Free Trade Zone, Pudong New District Shanghai, China
26. Haller Gardens, Building D. 1st Floor, Soroks\u00e1ri \u00fat 30-34, Budapest 1095, Hungary
27. Bren Artimus, Hosur Road, Dairy Colony, Adugodi, Bengaluru, Karnataka 560029, India
28. Level 12 - Tower 4 Puchong Financial Corporate Centre Jalan Puteri 1/2 - Bandar Puteri 47100 Puchong,
Selangor, Malaysia
29. Av. Paseo de la Reforma, No.412-5, Col.Juarez, Delegaci\u00f3n Cuauht\u00e9moc, CP 06600, Ciudad de M\u00e9xico, M\u00e9xico
30. Ul. Glogowska 31/33, 60-702, Poznan, Poland
31. Cluj Business Campus, 44-46 Henri Barbusse (Building B), Cluj-Napoca, CJ 400616, Romania
32. Carrer de Sancho De Avila 52-58, 08018, Barcelona, Spain
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-554": { "value": "b) ProSys Information Systems, Inc (ProSys) As disclosed in the 2024 Annual Report and Accounts, ProSys was a 46.4%-owned affiliate of Computacenter (US) Inc, a US subsidiary. The Group had control of ProSys for accounting purposes and, therefore, it was fully consolidated with a non-controlling interest reflected in the Consolidated Financial Statements. On 29 August 2025, the Group acquired the non-controlling interest in ProSys for a cash consideration of $0.1 m and a deferred consideration of $1.8m, which was paid on 2 January 2026. The Group has recognised the difference between consideration and the adjustment to the non-controlling interest directly in equity. At 31 December 2025, the carrying value of the deferred consideration of \u00a31.4m ($1.8m) is included within Trade and other payables. Following the acquisition, the merger of ProSys and Computacenter (US) Inc was authorised, effective from 31 August 2025. At the Group level, this was not a business combination under IFRS 3 and had no impact on the total Group assets, liabilities or profit. as there was no substantive economic change and all that changed was the structure within the Group. c) Computacenter Services S.R.L. (CC Romania) On 19 September 2025, the Group entered into a share purchase agreement for the purchase of all the minority shareholder\u2019s shares in CC Romania. The total consideration comprised cash consideration of \u20ac2.9m, a deferred payment of \u20ac1.2m and a variable payment based on CC Romania\u2019s 2026 operating profit. The deferred payment and the variable payment are payable no later than 30 June 2027. The Group has recognised the consideration directly in equity, as the non-controlling interest in the prior years was immaterial. The carrying value of the deferred and variable payments as at 31 December 2025 of \u00a30.9m (\u20ac1.0m) is included within Trade and other payables. Non-controlling interests Following the acquisition of the non-controlling interest in ProSys Information Systems, Inc (note 18b), the balance as at 31 December 2025 was nil (31 December 2024: \u00a38.8m).", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-511": { "value": "
19 Inventories
2025 2024
\u00a3m \u00a3m
Inventories for re-sale
482.8
307.2
During the year, inventories recognised as an expense as part of cost of sales amounted to \u00a36,671.2m
(2024: \u00a34,592.9m).
An expense of \u00a30.5m (2024: reversal of \u00a32.5m) was recognised as a result of the write-down of
inventories to their net realisable value. This write-down was net of \u00a31.6m reversed during the year,
based on sale of items previously provided for and change in estimates.
When estimating net realisable value of inventories at the reporting date, Management considers the
age of the inventories and expected future sales as the basis for the estimation.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-512": { "value": "
20 Trade and other receivables
2025 2024
\u00a3m \u00a3m
Trade receivables, gross
1,867.7
1,628.2
Allowance for expected credit losses
(6.4)
(8.0)
Trade receivables
1,861.3
1,620.2
Net investment in finance leases (note 25)
17.1
9.9
Tax receivables (VAT, franchise taxes, and sales/use taxes)
1.0
1.0
Other receivables
47.2
25.7
1,926.6
1,656.8
Trade receivables are non-interest bearing and are generally on 30- to 60-day credit terms. Note 27
sets out the Group\u2019s strategy towards credit risk.
Other receivables generally arise from transactions outside the usual operating activities of the Group.
Following a customer\u2019s request, the Group will, from time-to-time, sell receivables on a non-recourse
basis to a finance institution, with the cost borne by the customer. As at 31 December 2025, trade
receivables with a gross value of \u00a350.4m (31 December 2024: \u00a344.6m) were derecognised from the
Balance Sheet after receipt of cash from the finance institution. Had the sale not occurred, this balance
would otherwise have been presented within trade receivables under our normal payment terms.
Additionally, through a limited invoice financing programme (factoring), the Group sells trade
receivables on a non-recourse basis to manage its working capital during the year. Receivables
derecognised that would otherwise have been presented in trade receivables as at 31 December 2025,
if the factoring activity had not occurred, were \u00a338.8m (31 December 2024: \u00a32.5m).
Trade receivables sold, including factoring, are derecognised as per the Group\u2019s policy disclosed in
note 2.11.1.
The movements in the allowance for expected credit losses were as follows:
2025 2024
\u00a3m \u00a3m
At 1 January
8.0
8.3
Charge for the year
2.2
8.4
Utilised
(0.7)
(0.2)
Unused amounts reversed
(3.1)
(8.3)
Foreign currency adjustment
(0.1)
(0.2)
At 31 December
6.3
8.0
The following table provides information about the expected credit losses allowance determined by applying the simplified Expected Credit Loss (ECL) model under IFRS 9:
Past due but not impaired
Neither past
due
Total nor impaired <30 days 30\u201360 days 60\u201390 days 90\u2013120 days >120 days
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
2025
Expected loss rate
0.3%
0.2%
0.4%
0.4%
1.3%
3.6%
8.7%
Trade receivables, gross
1,867.7
1,566.8
209.3
55.1
16.0
5.6
14.9
Allowance for expected credit losses
6.4
3.6
0.9
0.2
0.2
0.2
1.3
2024
Expected loss rate
0.5%
0.3%
0.5%
0.7%
2.0%
4.3%
14.4%
Trade receivables, gross
1,628.2
1,384.0
163.9
46.1
15.3
9.2
9.7
Allowance for expected credit losses
8.0
4.8
0.8
0.3
0.3
0.4
1.4
Year-on-year fluctuations in the ECL model percentages are due to changes to the mix of customers and their associated credit history, coupled with the impact of specific transactions which may or may not
attract greater risk weighting in the ECL calculations.
25 Trade and other receivables (non-current)
2025 2024
\u00a3m \u00a3m
Net investment in finance leases
52.8
32.4
Other receivables
0.3
0.3
53.1
32.7
Leases as a lessor
Net investment in finance leases
The Group leases items of IT equipment which have been classified as finance leases. In certain
customer contracts, there are two situations which lead to a net lease receivable being recognised
on the Group\u2019s Consolidated Balance Sheet.
\u2022 Longer-term leasing situations where assets have been deployed to the customer\u2019s premises and
funded through the Group\u2019s balance sheet. These finance lease receivables are accounted for under
the Dealer/Manufacturer lessor provisions of IFRS 16.
\u2022 Leasing situations where assets have been deployed to the customer\u2019s premises, but the requisite
paperwork and other steps required to sell the assets and the related net lease receivables to a
financing company have not yet been completed. Once the assignment to the financing company
has been completed, the net lease receivable and associated finance liability to the financing
company are derecognised under the provisions of IFRS 9. Prior to assignment, these are still finance
lease receivables on the Group\u2019s Consolidated Balance Sheet.
Whilst there is a natural delay in terms of the administrative processing, which leads to a gap in the
assignment of the lease, this is temporary as the intended outcome is for these assets to be sold in the
immediate future. However, as there is no legally binding contract that insists, without recourse, that
the financing company must accept funding requests following deployment, leases not yet assigned at
the reporting date are retained on the Group\u2019s Consolidated Balance Sheet as lease receivables. As the
net lease receivables associated with these contracts are expected to have a different pattern of cash
flows based on an outcome which is intended, but not contractually secure prior to the assignment,
we describe these as \u2018transitory net lease receivables\u2019.
As at 31 December, net investment in finance leases is included within:
2025 2024
\u00a3m \u00a3m
Trade and other receivables (current)
17.1
9.9
Trade and other receivables (non-current)
52.8
32.4
69.9
42.3
During 2025, the Group recognised interest income on lease receivables of \u00a34.6m (2024: \u00a32.8m).
The following table sets out a maturity analysis of lease receivables, showing the undiscounted lease
payments to be received after the reporting date:
2025 2024
\u00a3m \u00a3m
Less than one year
21.3
12.3
One to two years
20.4
12.7
Two to three years
17.9
11.3
Three to four years
15.5
8.7
Four to five years
5.3
2.2
More than five years
1.5
1.7
Total undiscounted lease receivable
81.9
48.9
Less: unearned finance income
(12.0)
(6.6)
Net investment in finance leases
69.9
42.3
Operating lease receivables
The Group entered into commercial leases with customers on certain items of machinery and
software. These leases have remaining terms of between one and five years.
Future amounts receivable by the Group under the non-cancellable operating leases as at
31 December are as follows:
2025 2024
\u00a3m \u00a3m
Within one year
0.9
0.9
After one year
1.9
1.7
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-555": { "value": "The following table provides information about the expected credit losses allowance determined by applying the simplified Expected Credit Loss (ECL) model under IFRS 9:
Past due but not impaired
Neither past
due
Total nor impaired <30 days 30\u201360 days 60\u201390 days 90\u2013120 days >120 days
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
2025
Expected loss rate
0.3%
0.2%
0.4%
0.4%
1.3%
3.6%
8.7%
Trade receivables, gross
1,867.7
1,566.8
209.3
55.1
16.0
5.6
14.9
Allowance for expected credit losses
6.4
3.6
0.9
0.2
0.2
0.2
1.3
2024
Expected loss rate
0.5%
0.3%
0.5%
0.7%
2.0%
4.3%
14.4%
Trade receivables, gross
1,628.2
1,384.0
163.9
46.1
15.3
9.2
9.7
Allowance for expected credit losses
8.0
4.8
0.8
0.3
0.3
0.4
1.4
Year-on-year fluctuations in the ECL model percentages are due to changes to the mix of customers and their associated credit history, coupled with the impact of specific transactions which may or may not attract greater risk weighting in the ECL calculations. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-556": { "value": "
21 Cash and cash equivalents
2025 2024
\u00a3m \u00a3m
Cash and short-term deposits
628.5
489.6
Cash and cash equivalents in the Consolidated Cash Flow Statement
628.5
489.6
Cash and short-term deposits earn interest at floating rates based on daily bank deposit rates.
Short-term deposits are made for varying periods of between one day and three months depending
on the immediate cash requirements of the Group, and earn interest at the respective short-term
deposit rates.
Expected credit loss on cash and cash equivalents is negligible and therefore no provision is held.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-513": { "value": "21 Cash and cash equivalents
2025 2024
\u00a3m \u00a3m
Cash and short-term deposits
628.5
489.6
Cash and cash equivalents in the Consolidated Cash Flow Statement
628.5
489.6
Cash and short-term deposits earn interest at floating rates based on daily bank deposit rates. Short-term deposits are made for varying periods of between one day and three months depending on the immediate cash requirements of the Group, and earn interest at the respective short-term deposit rates. Expected credit loss on cash and cash equivalents is negligible and therefore no provision is held.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-514": { "value": "
22 Trade and other payables
2025 2024
\u00a3m \u00a3m
Trade payables
1,970.6
1,643.3
Accruals
297.2
216.9
Social security and other taxes
150.5
141.1
Other payables
60.9
53.0
2,479.2
2,054.3
Trade payables are non-interest bearing and are normally settled on net monthly terms.
The Group regularly participates in industry-standard vendor rebate plans, primarily relating to volume
discounts on purchases, often paid retrospectively. Rebates are factored into the calculation of the
purchase cost of inventory valuations. Owing to the nature of these rebate plans, the calculation of
rebates is not subject to significant estimation uncertainty, nor is their recognition a matter of
significant judgement.
Supply chain arrangements
The Group has a strong covenant and enjoys a favourable credit rating from technology vendors and
other suppliers. Some suppliers provide standard credit directly on their own credit risk, whereas other
suppliers elect to sell the debt to banks, which offer to purchase the receivables and manage
collection. The standard credit terms offered by suppliers are typically between 30 and 60 days,
whether provided directly or when sold to a third party. In the latter case, the cost of the free-trade
credit period is paid by the relevant supplier, as part of the overall package of terms provided by
suppliers to Computacenter and our competitors.
Where suppliers have sold their debts due from the Group, these industry-standard supply chain
arrangements (SCAs) form part of doing business as a customer of those suppliers. Usually, the Group
is an accredited reseller through the suppliers\u2019 customer programme and as such required to trade
through the SCAs. The vendor accreditation comes with other commercial benefits, but the payment
arrangement is not something the Group could or would contract out of. It is a standard arrangement
across all customers of such vendors or suppliers that have reached a similar tier of their accreditation
programme. We have not explicitly sought out the SCAs, nor do we require them to do business.
However, they are a part of transacting with the supplier.
The Group exercises judgement about how to account for and present SCAs, based on the specific
terms and conditions of each arrangement, and has determined that the Group\u2019s participation mainly
comprises receipt of notifications and facilitation of payments, with no material benefit accruing to the
Group in terms of payment to the suppliers and overall working capital management. Therefore, the
Group has assessed that as the SCAs do not have a material effect on the Group\u2019s payment terms and
liquidity risk, enhanced disclosures under IFRS 7 are not required.
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-557": { "value": "
2025 2024
\u00a3m \u00a3m
Trade payables
1,970.6
1,643.3
Accruals
297.2
216.9
Social security and other taxes
150.5
141.1
Other payables
60.9
53.0
2,479.2
2,054.3
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-515": { "value": "
23 a) Borrowings
2025 2024
\u00a3m \u00a3m
Current
Bank loans
2.1
2.0
Customer-specific financing
3.6
2.1
5.7
4.1
Non-current
Bank loans
1.4
3.3
Customer-specific financing
15.4
\u2013
16.8
3.3
22.5
7.4
There are no material differences between the fair value of borrowings and their book value.
For movement in bank and other loans, refer to note 31.
Bank loans
The Group has a specific term bank loan for the build and purchase of our German office headquarters
and fit out of the Integration Center in Kerpen, which stood at \u00a33.5m at 31 December 2025 (31
December 2024: \u00a35.3m).
A total loan of \u20ac22.0m was drawn at various stages between December 2017 and July 2018:
\u2022 \u20ac8.9m drawn in December 2017 carries a fixed interest rate of 1.95% per annum. The balance on this
loan as at 31 December 2025 was \u20ac1.8m. Repayments commenced in 2018 and will continue until
December 2027.
\u2022 \u20ac13.1m taken out between April and October 2018 carries a fixed interest rate of 0.75% per annum.
The balance on this loan as at 31 December 2025 was \u20ac2.3m. Repayments commenced in 2018 and
will continue until June 2027.
Customer-specific financing
Following the expiry of its previous contract on 30 September 2025, Computacenter United States Inc.
entered into a new five-year contract with a customer. The contract became effective on 1 January
2025 and commenced on 15 October 2025.
In connection with this arrangement, Computacenter United States Inc. entered into a separate
financing agreement with a third-party finance company for \u00a319.0m ($25.8m) to fund the majority of
the infrastructure components required by the customer. Repayment terms under the financing
agreement are aligned with the payment terms of the customer contract.
As at the reporting date, the outstanding balance of the payable under this arrangement amounted to
\u00a318.9m ($25.5m).
Credit facility
The Group has an unsecured, multi-currency revolving loan committed facility of \u00a3200.0m. The facility
had an initial term of five years, which has been extended to seven years by exercising two one-year
extension options. The revised expiry of the facility is 8 December 2029. The balance outstanding
against this facility as at 31 December 2025 was nil (31 December 2024: nil).
Computacenter India Private Limited has an uncommitted loan facility with HSBC India for local cash
liquidity, to facilitate the continued growth of our operations in the country. The facility includes an
overdraft facility of \u00a30.8m and a working capital loan of \u00a34.9m, with a maximum tenor of 90 days. The
balance outstanding against this facility as at 31 December 2025 was nil (31 December 2024: nil).
23 b) Lease liabilities
2025 2024
\u00a3m \u00a3m
At 1 January
129.5
115.4
Additions during the year
80.5
51.0
Lease modifications
18.0
10.5
Gross payment of lease liabilities
(52.7)
(47.4)
Interest relating to lease liabilities
9.3
5.8
Early terminations during the year
(6.5)
(2.4)
Exchange adjustment
1.7
(3.4)
At 31 December
179.8
129.5
Current
43.9
36.3
Non-current
135.9
93.2
179.8
129.5
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-559": { "value": "23 a) Borrowings
2025 2024
\u00a3m \u00a3m
Current
Bank loans
2.1
2.0
Customer-specific financing
3.6
2.1
5.7
4.1
Non-current
Bank loans
1.4
3.3
Customer-specific financing
15.4
\u2013
16.8
3.3
22.5
7.4
There are no material differences between the fair value of borrowings and their book value. For movement in bank and other loans, refer to note 31. Bank loans The Group has a specific term bank loan for the build and purchase of our German office headquarters and fit out of the Integration Center in Kerpen, which stood at \u00a33.5m at 31 December 2025 (31 December 2024: \u00a35.3m). A total loan of \u20ac22.0m was drawn at various stages between December 2017 and July 2018: \u2022 \u20ac8.9m drawn in December 2017 carries a fixed interest rate of 1.95% per annum. The balance on this loan as at 31 December 2025 was \u20ac1.8m. Repayments commenced in 2018 and will continue until December 2027. \u2022 \u20ac13.1m taken out between April and October 2018 carries a fixed interest rate of 0.75% per annum. The balance on this loan as at 31 December 2025 was \u20ac2.3m. Repayments commenced in 2018 and will continue until June 2027. Customer-specific financing Following the expiry of its previous contract on 30 September 2025, Computacenter United States Inc. entered into a new five-year contract with a customer. The contract became effective on 1 January 2025 and commenced on 15 October 2025. In connection with this arrangement, Computacenter United States Inc. entered into a separate financing agreement with a third-party finance company for \u00a319.0m ($25.8m) to fund the majority of the infrastructure components required by the customer. Repayment terms under the financing agreement are aligned with the payment terms of the customer contract. As at the reporting date, the outstanding balance of the payable under this arrangement amounted to \u00a318.9m ($25.5m). Credit facility The Group has an unsecured, multi-currency revolving loan committed facility of \u00a3200.0m. The facility had an initial term of five years, which has been extended to seven years by exercising two one-year extension options. The revised expiry of the facility is 8 December 2029. The balance outstanding against this facility as at 31 December 2025 was nil (31 December 2024: nil). Computacenter India Private Limited has an uncommitted loan facility with HSBC India for local cash liquidity, to facilitate the continued growth of our operations in the country. The facility includes an overdraft facility of \u00a30.8m and a working capital loan of \u00a34.9m, with a maximum tenor of 90 days. The balance outstanding against this facility as at 31 December 2025 was nil (31 December 2024: nil). ", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-594": { "value": "23 a) Borrowings
2025 2024
\u00a3m \u00a3m
Current
Bank loans
2.1
2.0
Customer-specific financing
3.6
2.1
5.7
4.1
Non-current
Bank loans
1.4
3.3
Customer-specific financing
15.4
\u2013
16.8
3.3
22.5
7.4
There are no material differences between the fair value of borrowings and their book value. For movement in bank and other loans, refer to note 31. Bank loans The Group has a specific term bank loan for the build and purchase of our German office headquarters and fit out of the Integration Center in Kerpen, which stood at \u00a33.5m at 31 December 2025 (31 December 2024: \u00a35.3m). A total loan of \u20ac22.0m was drawn at various stages between December 2017 and July 2018: \u2022 \u20ac8.9m drawn in December 2017 carries a fixed interest rate of 1.95% per annum. The balance on this loan as at 31 December 2025 was \u20ac1.8m. Repayments commenced in 2018 and will continue until December 2027. \u2022 \u20ac13.1m taken out between April and October 2018 carries a fixed interest rate of 0.75% per annum. The balance on this loan as at 31 December 2025 was \u20ac2.3m. Repayments commenced in 2018 and will continue until June 2027. Customer-specific financing Following the expiry of its previous contract on 30 September 2025, Computacenter United States Inc. entered into a new five-year contract with a customer. The contract became effective on 1 January 2025 and commenced on 15 October 2025. In connection with this arrangement, Computacenter United States Inc. entered into a separate financing agreement with a third-party finance company for \u00a319.0m ($25.8m) to fund the majority of the infrastructure components required by the customer. Repayment terms under the financing agreement are aligned with the payment terms of the customer contract. As at the reporting date, the outstanding balance of the payable under this arrangement amounted to \u00a318.9m ($25.5m). Credit facility The Group has an unsecured, multi-currency revolving loan committed facility of \u00a3200.0m. The facility had an initial term of five years, which has been extended to seven years by exercising two one-year extension options. The revised expiry of the facility is 8 December 2029. The balance outstanding against this facility as at 31 December 2025 was nil (31 December 2024: nil). Computacenter India Private Limited has an uncommitted loan facility with HSBC India for local cash liquidity, to facilitate the continued growth of our operations in the country. The facility includes an overdraft facility of \u00a30.8m and a working capital loan of \u00a34.9m, with a maximum tenor of 90 days. The balance outstanding against this facility as at 31 December 2025 was nil (31 December 2024: nil). 23 b) Lease liabilities
2025 2024
\u00a3m \u00a3m
At 1 January
129.5
115.4
Additions during the year
80.5
51.0
Lease modifications
18.0
10.5
Gross payment of lease liabilities
(52.7)
(47.4)
Interest relating to lease liabilities
9.3
5.8
Early terminations during the year
(6.5)
(2.4)
Exchange adjustment
1.7
(3.4)
At 31 December
179.8
129.5
Current
43.9
36.3
Non-current
135.9
93.2
179.8
129.5
24 Derivative financial instruments
2025 2024
\u00a3m \u00a3m
Financial instruments at fair value through profit and loss
Foreign exchange forward contracts
(0.7)
5.2
Financial instruments at fair value through other comprehensive income
Cash flow hedges
Foreign exchange forward contracts
(3.1)
(0.4)
(3.8)
4.8
Current assets
5.2
8.2
Current liabilities
(9.0)
(3.4)
(3.8)
4.8
Financial assets and liabilities at fair value through profit or loss
Forward contracts
The Group enters into foreign exchange forward contracts with the intention to reduce the foreign
exchange risk of expected sales and purchases. When these contracts are not designated in hedge
relationships, they are measured at fair value through profit and loss within administrative expenses.
The contract balances vary with the level of expected foreign currency costs and changes in the
foreign exchange forward rates.
Financial assets and liabilities at fair value through other comprehensive income
Cash flow hedges
Forward contracts
These amounts reflect the change in the fair value of foreign exchange forward contracts designated
as cash flow hedges, which are used to hedge intra-Group services or customer/supplier transactions
denominated in a foreign currency. The amounts at the end of the reporting period are based on highly
probable forecast transactions in euros, US dollars, Hungarian forint, Indian rupees, Mexican peso,
Polish zloty, South African rand and Swiss francs.
Effectiveness of hedging
The terms of the foreign currency forward contracts have been negotiated for the expected highly
probable forecast transactions to which hedge accounting has been applied. No significant element of
hedge ineffectiveness required recognition in the Consolidated Income Statement.
The cash flow hedges of the forecasted costs were assessed to be highly effective and a net unrealised
loss of \u00a33.1m (2024: \u00a30.4m) relating to the hedging instruments is included in the Consolidated
Statement of Comprehensive Income. A related deferred tax asset of \u00a30.8m (2024: \u00a30.1m) is
recognised in the Consolidated Balance Sheet. The amounts retained in the Consolidated Statement
of Comprehensive Income of \u00a33.1m (2024: \u00a30.4m) are expected to mature and affect the Consolidated
Income Statement between 2026 and 2030.
Nominal value of Nominal value of
contracts contracts
Buy currency
Sell currency
(m)
Maturity dates
Contract rates
Buy currency
Sell currency
(m)
Maturity dates
Contract rates
UK
Sterling
Euros
156.0
Jan 26 \u2013 Mar 27
1.116 \u2013 1.145
Germany
Euros
US dollars
97.1
Jan 26 \u2013 Sep 26
1.135 \u2013 1.183
Sterling
US dollars
23.1
Jan 26 \u2013 May 28
1.278 \u2013 1.350
Euros
Hungarian forint
10.0
Jan 26 \u2013 Jul 27
421.870
Sterling
Australian dollars
0.6
Feb 26
2.016
Euros
Polish zloty
7.1
Jan 26 \u2013 Jan 28
4.391 \u2013 4.415
Sterling
Hong Kong dollars
1.2
Mar 26
10.443
Euros
Singaporean
2.2
Jan 26
1.513
Sterling
Hungarian forint
1.3
Jan 26
440.781
dollars
Sterling
Japanese yen
2.3
Jan 26 \u2013 Mar 26
209.465
Sterling
Euros
0.5
Jan 26
1.145
\u2013 210.513
Sterling
Norwegian kroner
0.1
Jan 26
13.564
Sterling
Polish zloty
0.1
Feb 26 \u2013 May 26
4.830
Sterling South African rand
4.8
Jan 26 \u2013 Jun 27
22.273 \u2013 23.128
Sterling
Swedish krona
0.1
Jan 26
12.360
Sterling
Swiss francs
1.0
Mar 26
1.058
Euros
Sterling
40.6
Jan 26 \u2013 Mar 26
0.874 \u2013 0.880
US dollars
Sterling
322.2
Jan 26 \u2013 Aug 29
0.732 \u2013 0.797
Hungarian forint
Sterling
4,011.3
Jan 26 \u2013 Jul 27
0.002
Mexican peso
Sterling
37.1
Jan 26 \u2013 Jan 28
0.036 \u2013 0.040
Polish zloty
Sterling
1.4
Jan 26 \u2013 Nov 26
0.191 \u2013 0.196
South African
Sterling
126.9
Jan 26 \u2013 Oct 27
0.033 \u2013 0.042
rand
Swiss francs
Sterling
0.4
Jan 26
0.963
US dollars
Euros
141.0
Jan 26 \u2013 Feb 30
0.811 \u2013 0.864
Hungarian forint
Euros
150.0
Jan 26
0.003
Polish zloty
Euros
0.6
Jan 26
0.228
France
Euros
Hungarian forint
5.3
Jan 26 \u2013 Jan 27
402.100
\u2013 434.384
Euros
Mexican peso
1.4
Jan 26 \u2013 Feb 27
22.763 \u2013 24.138
Euros South African rand
0.1
Jan 26
19.667
Sterling
Euros
0.3
Jan 26
1.146
US dollars
Euros
24.2
Jan 26 \u2013 Feb 27
0.846 \u2013 0.944
Belgium
Euros South African rand
0.7
Jan 26 \u2013 Dec 26
19.671 \u2013 24.669
Sterling
Euros
0.1
Jan 26
1.147
US dollars
Euros
4.7
Jan 26 \u2013 Feb 26
0.849 \u2013 0.870
US
US dollars
Sterling
2.0
Jan 26 \u2013 Feb 26
0.742 \u2013 0.750
US dollars
Euros
4.3
Jan 26 \u2013 Feb 26
0.851 \u2013 0.857
US dollars
Canadian dollars
2.8
Jan 26 \u2013 Feb 26
1.371 \u2013 1.380
US dollars
Mexican peso
6.8
Jan 26 \u2013 Jan 28
20.172 \u2013 22.025
US dollars South African rand
1.0
Jan 26 \u2013 May 26
16.687 \u2013 22.297
India
Indian rupees
Sterling
5,968.9
Jan 26 \u2013 Jan 29
0.008 \u2013 0.009
Indian rupees
Euros
3,131.5
Jan 26 \u2013 Jan 29
0.009 \u2013 0.010
Indian rupees
US dollars
540.3
Jan 26 \u2013 Jan 29
0.011 \u2013 0.012
31 December 2025 Forward currency contracts At 31 December 2025 the Group held foreign exchange contracts as hedges of an intra-Group loan and future expected payments to suppliers. The exchange contracts are being used to reduce the exposure to foreign exchange risk. The terms of these contracts are detailed below: 31 December 2024
Nominal value of
contracts
Buy currency
Sell currency
(m)
Maturity dates
Contract rates
UK
Sterling
Euros
189.4
Jan 25 \u2013 Apr 25
1.204 \u2013 1.209
Sterling
Australian dollars
0.5
Jan 25
2.019 \u2013 2.023
Sterling
Hong Kong dollars
1.3
Feb 25
9.714
Sterling
Japanese yen
2.6
Jan 25 \u2013 Mar 25
195.043
\u2013 196.400
Sterling
Polish zloty
0.3
May 25 \u2013 May
5.170 \u2013 5.230
26
Sterling
Swiss francs
3.5
Feb 25 \u2013 Jun 25
1.113 \u2013 1.128
Sterling South African rand
3.7
Jan 25 \u2013 Jun 27
23.687 \u2013 25.617
Euros
Sterling
5.9
Jan 25
0.831 \u2013 0.840
US dollars
Sterling
155.1
Jan 25 \u2013 Jan 28
0.764 \u2013 0.830
Hungarian forint
Sterling
5,037.9
Feb 25 \u2013 Jan 27
0.002
Mexican peso
Sterling
54.9
Jan 25 \u2013 Jan 28
0.036 \u2013 0.042
Polish zloty
Sterling
9.0
Jan 25 \u2013 Nov 26
0.191 \u2013 0.197
Singaporean
Sterling
0.6
Jan 25
0.586
dollars
South African
Sterling
245.6
Jan 25 \u2013Oct 27
0.033 \u2013 0.045
rand
Germany
Euros
Sterling
0.2
Jan 25
0.825
Euros
US dollars
100.0
Jan 25 \u2013Sep 26
1.045 \u2013 1.135
Euros
Singaporean
2.1
Mar 25
1.415
dollars
Euros South African rand
0.4
Jan 25 \u2013Oct 25
19.194
US dollars
Euros
96.8
Jan 25 \u2013May 25
0.908 \u2013 0.957
Hungarian forint
Euros
150.0
Jan 26
0.003
Polish zloty
Euros
13.8
Jan 25 \u2013Jan 26
0.228 \u2013 0.234
Romanian leu
Euros
3.1
Jan 25 \u2013 Feb 25
0.199
Nominal value of
contracts
Buy currency
Sell currency
(m)
Maturity dates
Contract rates
France
Euros
Hungarian forint
10.0
Jan 25 \u2013Dec 26
396.630
\u2013 434.384
Euros
Mexican peso
0.6
Feb 25 \u2013Jan 26
21.458 \u2013 22.903
Euros South African rand
0.1
Jan 25
19.415
Sterling
Euros
0.4
Jan 25
1.211
US dollars
Euros
16.8
Jan 25 \u2013Mar 25
0.912 \u2013 0.964
Belgium
Euros South African rand
1.3
Jan 25 \u2013Dec 26 20.273 \u2013 24.669
US dollars
Euros
4.0
Jan 25 \u2013Feb 25
0.962 \u2013 0.946
US
US dollars
Mexican peso
14.1
Jan 25 \u2013Jan 28
19.170 \u2013 22.025
US dollars South African rand
3.1
Jan 25 \u2013May 26
17.735 \u2013 22.297
India
Indian rupees
Sterling
4,730.2
Jan 25 \u2013Jan 28
0.009 \u2013 0.010
Indian rupees
Euros
2,927.8
Jan 25 \u2013Jan 28
0.010 \u2013 0.011
Indian rupees
US dollars
146.8
Jan 25 \u2013Jan 27
0.011 \u2013 0.012
Computacenter
27 Financial instruments
The following table provides an overview of the financial instruments held by the Group at 31
December:
2025 2024
Note \u00a3m \u00a3m
Financial assets at amortised cost:
Trade receivables
20
1,861.3
1,620.2
Other receivables
1
29.1
21.6
Net investment in finance leases
25
69.9
42.3
Cash and short-term deposits
21
628.5
489.6
Financial assets at fair value through other comprehensive
income (FVOCI):
Derivative financial instruments \u2013 cash flow hedges
4.7
2.3
Financial assets at fair value through profit or loss (FVPL):
Derivative financial instruments \u2013 held for trading
0.6
5.9
2,594.1
2,181.9
1. Excludes non-financial assets.
2025 2024
Note \u00a3m \u00a3m
Financial liabilities at amortised cost:
Trade and other payables
*
22
2,326.4
1,913.2
Borrowings
23a
22.5
7.4
Lease liabilities
23b
179.8
129.5
Financial liabilities at fair value through other comprehensive
income (FVOCI):
Derivative financial instruments \u2013 cash flow hedges
7.8
2.7
Financial liabilities at fair value through profit or loss (FVPL):
Derivative financial instruments \u2013 held for trading
1.3
0.7
Deferred payments: acquisition of non-controlling interest
18b, 18c
2.3
\u2013
2,540.1
2,053.5
* Excludes social security and other taxes and deferred payments for the acquisition of non-controlling interest. The Group\u2019s financial instruments comprise borrowings, cash and liquid resources, and various items that arise directly from its operations. The Group\u2019s policy is not to undertake speculative trading in financial instruments. The Group enters into hedging transactions, principally forward exchange contracts or currency swaps, to manage currency risks arising from the Group\u2019s operations and its sources of finance. As the Group continues to expand its global reach and benefit from lower cost operations in geographies such as South Africa, Poland, Mexico and India, it has entered into forward exchange contracts to help manage cost increases due to currency movements. The main risks arising from the Group\u2019s financial instruments are credit, interest rate, foreign currency and liquidity risks. The overall financial instruments strategy is to manage these risks in order to minimise their impact on the Group\u2019s financial results. The policies for managing each of these risks are set out below. Credit risk The Group principally manages credit risk through management of customer credit limits. The credit limits are set for each customer based on the creditworthiness of the customer, using credit rating agencies as a guide, and the anticipated levels of business activity. These limits are initially determined when the customer account is first set up and are regularly monitored thereafter. There are no significant concentrations of credit risk within the Group. The Group\u2019s major customer, disclosed in note 4 to the Consolidated Financial Statements, is a hyperscale North American technology company which typically settles outstanding amounts on shorter-than-average payment terms. In determining the recoverability of the trade receivables, the Group considers any change in the credit quality of the trade receivables from the date the credit was initially granted up to the reporting date and considers forward-looking information to determine the appropriate expected credit loss for the whole remaining life of the trade receivable. With respect to credit risk arising from the other financial assets of the Group, which comprise cash and cash equivalents, current asset investments and forward currency contracts, the Group\u2019s exposure to credit risk arises from default of the counterparty, with a maximum exposure equal to the carrying amount of cash and cash equivalents. The Group manages its counterparty credit risk by placing cash on deposit with a reputable banking institution, with no more than \u00a385.0m deposited at any one time. This limit may be increased to \u00a3105.0m with Board approval, when aggregate Group cash balances are elevated. Aside from the counterparty risk above, there are no significant concentrations of credit risk within the Group. The maximum credit exposure relating to financial assets, as at the reporting date, is represented by their carrying value. Interest rate risk The Group finances its operations through a mixture of retained profits, bank borrowings, cash, short-term deposits, finance leases and loans for certain customer contracts. The Group\u2019s bank borrowings, committed and uncommitted facilities, and deposits are at floating rates, except for the facility for the operational headquarters in Germany and customer-specific financing in the US, which are at fixed rate. No interest rate derivative contracts were entered into during the year. Interest rate sensitivity The following table demonstrates the sensitivity of the Group\u2019s profit before tax to a reasonably possible change in interest rates, with all other variables held constant, through the impact on floating rate borrowings. There is no impact on the Group\u2019s equity. The impact of a reasonably possible decrease to the same range shown in the table would result in an opposite impact on the profit before tax of the same magnitude.
Effect on profit
Change in before tax
basis points \u00a3m
2025
Sterling
+100
\u2013
Euro
+100
1.4
US dollars
+100
1.3
2024
Sterling
+100
0.2
Euro
+100
1.8
US dollars
+100
0.7
Currency risk The Group operates primarily in the United Kingdom, Germany and the United States, with smaller operations in other international markets. The Group uses an informal cash pooling facility to ensure that its operations outside the United Kingdom are adequately funded, where principal receipts and payments are denominated in euros and US dollars. For countries within the Eurozone, the level of non-euro denominated sales is small and, if material, the Group\u2019s policy is to eliminate currency exposure through forward currency contracts. For our North American operations, most transactions are denominated in US dollars. For the UK, the majority of sales and purchases are denominated in pounds sterling and any material trading exposures are eliminated through forward currency contracts. The Group has certain international Services contracts, where Services are provided in multiple countries. We aim to minimise currency exposure by invoicing the customer in the same currency in which the costs are incurred. For certain contracts, the Group\u2019s committed contract costs are not denominated in the same currency as its sales. In such circumstances, for example where contract costs are denominated in South African rand, we eliminate currency exposure for a foreseeable period on these future cash flows, through forward currency contracts. The Group reports its results in pounds sterling. The Group has seen relatively minor currency translation movements, as the pound sterling\u2019s fluctuations against other currencies, particularly the US dollar and the euro, which impact us the most, largely offset each other. The impact of restating 2024 results at 2025 exchange rates would be a decrease of \u00a363.4m in 2024 revenue and an increase of \u00a30.2m in 2024 adjusted profit before tax. Exchange rate sensitivity The Group is exposed to transactional foreign currency risk to the extent that there is a mismatch between the currencies in which sales, purchases and receivables are denominated and the respective functional currencies of Group companies. The functional currencies of the main overseas subsidiaries are primarily the euro and US dollar. The Group\u2019s risk management policy is to hedge its expected foreign currency exposure in respect of sales and purchases as soon as these are committed. The Group uses forward exchange contracts to manage its currency risk. Some exposures are managed centrally on a net basis, for highly probable forecast foreign currency purchase transactions aggregated by currency and maturity bucket and offset against other forecast transactions where applicable. The currencies managed by forward foreign exchange contracts are disclosed in note 24. Hedge accounting is mainly applied to the expected trading cash flows where there is a strong expectation that the expected future foreign currency cash flow will occur and exposure, generally, extends beyond one year. The Group uses forward foreign exchange contracts, designated as cash flow hedges, to hedge these cash flows and normally increases the hedge to 100% of the expected exposure. Hedge effectiveness is determined at the inception of the hedge relationship, and through periodic prospective effectiveness assessments, to ensure that an economic relationship exists between the hedged item and the hedging instrument. The Group determines the existence of the economic relationship based on the currency, amount and timing of their respective cash flows. The Group designates its forward foreign exchange contracts to hedge its cash flow risk and applies a hedge ratio of 1:1. The Group\u2019s policy is for the critical terms of the forward exchange contracts to align with the hedged item. The Group therefore performs a qualitative assessment of effectiveness. If changes in circumstances affect the terms of the hedged item such that the critical terms no longer match exactly with the critical terms of the hedging instrument, the Group uses the hypothetical derivative method to assess effectiveness. In these hedge relationships, the main sources of ineffectiveness are: \u2022 the effect of the counterparties\u2019 and the Group\u2019s own credit risk on the fair value of the forward foreign exchange contracts, which is not reflected in the change in the fair value of the hedged cash flows attributable to the change in exchange rates; \u2022 actual cash flows in foreign currencies varying from forecast cash flows; and \u2022 changes in the timing of the hedged transactions. Other than differences arising from the translation of results of operations outside of the Group\u2019s functional currency, reasonably foreseeable movements in the exchange rates of +10% or -10% would not have a material impact on the Group\u2019s profit before tax or equity. The summary quantitative data about the Group\u2019s exposure to currency risk as reported to the Management of the Group is as follows:
31 December 2025 31 December 2024
(m) (m)
$
\u20ac
$
\u20ac
Trade and other receivables
920.6
933.9
743.9
898.5
Trade and other payables
(1,355.0)
(1,117.1)
(822.2)
(1,048.5)
Forecast future cash flow (net)
80.5
373.1
199.2
(12.0)
(353.9)
189.9
120.9
(162.0)
Forward exchange contracts
353.9
(189.9)
(120.9)
162.0
Net exposure
\u2013
\u2013
\u2013
\u2013
Liquidity risk The Group\u2019s policy is to ensure that it has sufficient funding and facilities to meet any foreseeable peak in borrowing requirements. The Group\u2019s positive net cash was maintained throughout 2025 and at the year end was \u00a3628.5m, with net funds of \u00a3426.2m after including the Group\u2019s two specific borrowing facilities and lease liabilities recognised under IFRS 16. Excluding lease liabilities, adjusted net funds was \u00a3606.0m at the year end. Due to strong cash generation over many years, the Group can currently finance its operational requirements from its cash balance, and it operates an informal cash pooling arrangement for the majority of Group entities. The Group has a committed facility of \u00a3200.0m, as noted above. The Group has a Board-monitored policy to manage its counterparty risk. This ensures that cash is placed on deposit across a range of reputable banking institutions. The table below summarises the maturity profile of the Group\u2019s financial liabilities as at 31 December, based on contractual undiscounted payments:
On demand <3 months 3\u201312 months 1\u20132 years 2\u20135 years >5 years Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 31 December 2025
Borrowings
\u2013
1.6
5.0
6.0
12.5
\u2013
25.1
Lease liabilities
\u2013
15.1
45.2
52.4
74.3
46.2
233.2
Derivative financial instruments
\u2013
3.2
2.1
2.6
1.1
\u2013
9.0
Trade and other payables
\u2013
2,327.6
\u2013
1.1
\u2013
\u2013
2,328.7
\u2013
2,347.5
52.3
62.1
87.9
46.2
2,596.0
On demand <3 months 3\u201312 months 1\u20132 years 2\u20135 years >5 years Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 31 December 2024
Borrowings
\u2013
1.2
2.9
2.0
1.4
\u2013
7.5
Lease liabilities
\u2013
10.5
31.6
34.4
56.3
15.2
148.0
Derivative financial instruments
\u2013
0.8
1.3
0.9
0.4
\u2013
3.4
Trade and other payables
\u2013
1,913.2
\u2013
\u2013
\u2013
\u2013
1,913.2
\u2013
1,925.7
35.8
37.3
58.1
15.2
2,072.1
Fair values
The carrying value of the Group\u2019s short-term receivables and payables is a reasonable approximation
of their fair values. The fair value of all other financial instruments carried within the Consolidated
Financial Statements is not materially different from their carrying amount.
Fair value measurements recognised in the Consolidated Balance Sheet
Financial instruments which are recognised at fair value subsequent to initial recognition are grouped
into Levels 1 to 3, based on the degree to which the fair value is observable. The three levels are defined
as follows:
\u2022 Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets
for identical assets or liabilities;
\u2022 Level 2 fair value measurements are those derived from inputs other than quoted prices included
within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly
(i.e. derived from prices); and
\u2022 Level 3 fair value measurements are those derived from valuation techniques that include inputs for
the asset or liability that are not based on observable market data (unobservable inputs).
Derivative financial instruments
At 31 December 2025 the Group had forward currency contracts, which were measured at Level 2
fair value subsequent to initial recognition, to the value of an asset of \u00a35.2m and a liability of \u00a39.0m
(2024: asset of \u00a38.2m and a liability of \u00a33.4m). The net realised loss on forward currency contracts,
designated as cash flow hedges, during the year of \u00a30.4m (2024: \u00a30.2m) with a tax effect of \u00a30.1m
(2024: \u00a30.2m), is offset by broadly equivalent realised gains on the related underlying transactions.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-558": { "value": "23 b) Lease liabilities
2025 2024
\u00a3m \u00a3m
At 1 January
129.5
115.4
Additions during the year
80.5
51.0
Lease modifications
18.0
10.5
Gross payment of lease liabilities
(52.7)
(47.4)
Interest relating to lease liabilities
9.3
5.8
Early terminations during the year
(6.5)
(2.4)
Exchange adjustment
1.7
(3.4)
At 31 December
179.8
129.5
Current
43.9
36.3
Non-current
135.9
93.2
179.8
129.5
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-516": { "value": "24 Derivative financial instruments
2025 2024
\u00a3m \u00a3m
Financial instruments at fair value through profit and loss
Foreign exchange forward contracts
(0.7)
5.2
Financial instruments at fair value through other comprehensive income
Cash flow hedges
Foreign exchange forward contracts
(3.1)
(0.4)
(3.8)
4.8
Current assets
5.2
8.2
Current liabilities
(9.0)
(3.4)
(3.8)
4.8
Financial assets and liabilities at fair value through profit or loss Forward contracts The Group enters into foreign exchange forward contracts with the intention to reduce the foreign exchange risk of expected sales and purchases. When these contracts are not designated in hedge relationships, they are measured at fair value through profit and loss within administrative expenses. The contract balances vary with the level of expected foreign currency costs and changes in the foreign exchange forward rates. Financial assets and liabilities at fair value through other comprehensive income Cash flow hedges Forward contracts These amounts reflect the change in the fair value of foreign exchange forward contracts designated as cash flow hedges, which are used to hedge intra-Group services or customer/supplier transactions denominated in a foreign currency. The amounts at the end of the reporting period are based on highly probable forecast transactions in euros, US dollars, Hungarian forint, Indian rupees, Mexican peso, Polish zloty, South African rand and Swiss francs. Effectiveness of hedging The terms of the foreign currency forward contracts have been negotiated for the expected highly probable forecast transactions to which hedge accounting has been applied. No significant element of hedge ineffectiveness required recognition in the Consolidated Income Statement. The cash flow hedges of the forecasted costs were assessed to be highly effective and a net unrealised loss of \u00a33.1m (2024: \u00a30.4m) relating to the hedging instruments is included in the Consolidated Statement of Comprehensive Income. A related deferred tax asset of \u00a30.8m (2024: \u00a30.1m) is recognised in the Consolidated Balance Sheet. The amounts retained in the Consolidated Statement of Comprehensive Income of \u00a33.1m (2024: \u00a30.4m) are expected to mature and affect the Consolidated Income Statement between 2026 and 2030.
Nominal value of Nominal value of
contracts contracts
Buy currency
Sell currency
(m)
Maturity dates
Contract rates
Buy currency
Sell currency
(m)
Maturity dates
Contract rates
UK
Sterling
Euros
156.0
Jan 26 \u2013 Mar 27
1.116 \u2013 1.145
Germany
Euros
US dollars
97.1
Jan 26 \u2013 Sep 26
1.135 \u2013 1.183
Sterling
US dollars
23.1
Jan 26 \u2013 May 28
1.278 \u2013 1.350
Euros
Hungarian forint
10.0
Jan 26 \u2013 Jul 27
421.870
Sterling
Australian dollars
0.6
Feb 26
2.016
Euros
Polish zloty
7.1
Jan 26 \u2013 Jan 28
4.391 \u2013 4.415
Sterling
Hong Kong dollars
1.2
Mar 26
10.443
Euros
Singaporean
2.2
Jan 26
1.513
Sterling
Hungarian forint
1.3
Jan 26
440.781
dollars
Sterling
Japanese yen
2.3
Jan 26 \u2013 Mar 26
209.465
Sterling
Euros
0.5
Jan 26
1.145
\u2013 210.513
Sterling
Norwegian kroner
0.1
Jan 26
13.564
Sterling
Polish zloty
0.1
Feb 26 \u2013 May 26
4.830
Sterling South African rand
4.8
Jan 26 \u2013 Jun 27
22.273 \u2013 23.128
Sterling
Swedish krona
0.1
Jan 26
12.360
Sterling
Swiss francs
1.0
Mar 26
1.058
Euros
Sterling
40.6
Jan 26 \u2013 Mar 26
0.874 \u2013 0.880
US dollars
Sterling
322.2
Jan 26 \u2013 Aug 29
0.732 \u2013 0.797
Hungarian forint
Sterling
4,011.3
Jan 26 \u2013 Jul 27
0.002
Mexican peso
Sterling
37.1
Jan 26 \u2013 Jan 28
0.036 \u2013 0.040
Polish zloty
Sterling
1.4
Jan 26 \u2013 Nov 26
0.191 \u2013 0.196
South African
Sterling
126.9
Jan 26 \u2013 Oct 27
0.033 \u2013 0.042
rand
Swiss francs
Sterling
0.4
Jan 26
0.963
US dollars
Euros
141.0
Jan 26 \u2013 Feb 30
0.811 \u2013 0.864
Hungarian forint
Euros
150.0
Jan 26
0.003
Polish zloty
Euros
0.6
Jan 26
0.228
France
Euros
Hungarian forint
5.3
Jan 26 \u2013 Jan 27
402.100
\u2013 434.384
Euros
Mexican peso
1.4
Jan 26 \u2013 Feb 27
22.763 \u2013 24.138
Euros South African rand
0.1
Jan 26
19.667
Sterling
Euros
0.3
Jan 26
1.146
US dollars
Euros
24.2
Jan 26 \u2013 Feb 27
0.846 \u2013 0.944
Belgium
Euros South African rand
0.7
Jan 26 \u2013 Dec 26
19.671 \u2013 24.669
Sterling
Euros
0.1
Jan 26
1.147
US dollars
Euros
4.7
Jan 26 \u2013 Feb 26
0.849 \u2013 0.870
US
US dollars
Sterling
2.0
Jan 26 \u2013 Feb 26
0.742 \u2013 0.750
US dollars
Euros
4.3
Jan 26 \u2013 Feb 26
0.851 \u2013 0.857
US dollars
Canadian dollars
2.8
Jan 26 \u2013 Feb 26
1.371 \u2013 1.380
US dollars
Mexican peso
6.8
Jan 26 \u2013 Jan 28
20.172 \u2013 22.025
US dollars South African rand
1.0
Jan 26 \u2013 May 26
16.687 \u2013 22.297
India
Indian rupees
Sterling
5,968.9
Jan 26 \u2013 Jan 29
0.008 \u2013 0.009
Indian rupees
Euros
3,131.5
Jan 26 \u2013 Jan 29
0.009 \u2013 0.010
Indian rupees
US dollars
540.3
Jan 26 \u2013 Jan 29
0.011 \u2013 0.012
31 December 2025
Forward currency contracts
At 31 December 2025 the Group held foreign exchange contracts as hedges of an intra-Group loan and future expected payments to suppliers. The exchange contracts are being used to reduce the exposure to
foreign exchange risk. The terms of these contracts are detailed below:
31 December 2024
Nominal value of
contracts
Buy currency
Sell currency
(m)
Maturity dates
Contract rates
UK
Sterling
Euros
189.4
Jan 25 \u2013 Apr 25
1.204 \u2013 1.209
Sterling
Australian dollars
0.5
Jan 25
2.019 \u2013 2.023
Sterling
Hong Kong dollars
1.3
Feb 25
9.714
Sterling
Japanese yen
2.6
Jan 25 \u2013 Mar 25
195.043
\u2013 196.400
Sterling
Polish zloty
0.3
May 25 \u2013 May
5.170 \u2013 5.230
26
Sterling
Swiss francs
3.5
Feb 25 \u2013 Jun 25
1.113 \u2013 1.128
Sterling South African rand
3.7
Jan 25 \u2013 Jun 27
23.687 \u2013 25.617
Euros
Sterling
5.9
Jan 25
0.831 \u2013 0.840
US dollars
Sterling
155.1
Jan 25 \u2013 Jan 28
0.764 \u2013 0.830
Hungarian forint
Sterling
5,037.9
Feb 25 \u2013 Jan 27
0.002
Mexican peso
Sterling
54.9
Jan 25 \u2013 Jan 28
0.036 \u2013 0.042
Polish zloty
Sterling
9.0
Jan 25 \u2013 Nov 26
0.191 \u2013 0.197
Singaporean
Sterling
0.6
Jan 25
0.586
dollars
South African
Sterling
245.6
Jan 25 \u2013Oct 27
0.033 \u2013 0.045
rand
Germany
Euros
Sterling
0.2
Jan 25
0.825
Euros
US dollars
100.0
Jan 25 \u2013Sep 26
1.045 \u2013 1.135
Euros
Singaporean
2.1
Mar 25
1.415
dollars
Euros South African rand
0.4
Jan 25 \u2013Oct 25
19.194
US dollars
Euros
96.8
Jan 25 \u2013May 25
0.908 \u2013 0.957
Hungarian forint
Euros
150.0
Jan 26
0.003
Polish zloty
Euros
13.8
Jan 25 \u2013Jan 26
0.228 \u2013 0.234
Romanian leu
Euros
3.1
Jan 25 \u2013 Feb 25
0.199
Nominal value of
contracts
Buy currency
Sell currency
(m)
Maturity dates
Contract rates
France
Euros
Hungarian forint
10.0
Jan 25 \u2013Dec 26
396.630
\u2013 434.384
Euros
Mexican peso
0.6
Feb 25 \u2013Jan 26
21.458 \u2013 22.903
Euros South African rand
0.1
Jan 25
19.415
Sterling
Euros
0.4
Jan 25
1.211
US dollars
Euros
16.8
Jan 25 \u2013Mar 25
0.912 \u2013 0.964
Belgium
Euros South African rand
1.3
Jan 25 \u2013Dec 26 20.273 \u2013 24.669
US dollars
Euros
4.0
Jan 25 \u2013Feb 25
0.962 \u2013 0.946
US
US dollars
Mexican peso
14.1
Jan 25 \u2013Jan 28
19.170 \u2013 22.025
US dollars South African rand
3.1
Jan 25 \u2013May 26
17.735 \u2013 22.297
India
Indian rupees
Sterling
4,730.2
Jan 25 \u2013Jan 28
0.009 \u2013 0.010
Indian rupees
Euros
2,927.8
Jan 25 \u2013Jan 28
0.010 \u2013 0.011
Indian rupees
US dollars
146.8
Jan 25 \u2013Jan 27
0.011 \u2013 0.012
Computacenter ", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-561": { "value": "(3.8) 4.8 Financial assets and liabilities at fair value through profit or loss Forward contracts The Group enters into foreign exchange forward contracts with the intention to reduce the foreign exchange risk of expected sales and purchases. When these contracts are not designated in hedge relationships, they are measured at fair value through profit and loss within administrative expenses. The contract balances vary with the level of expected foreign currency costs and changes in the foreign exchange forward rates. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-560": { "value": "Cash flow hedges Forward contracts These amounts reflect the change in the fair value of foreign exchange forward contracts designated as cash flow hedges, which are used to hedge intra-Group services or customer/supplier transactions denominated in a foreign currency. The amounts at the end of the reporting period are based on highly probable forecast transactions in euros, US dollars, Hungarian forint, Indian rupees, Mexican peso, Polish zloty, South African rand and Swiss francs. Effectiveness of hedging The terms of the foreign currency forward contracts have been negotiated for the expected highly probable forecast transactions to which hedge accounting has been applied. No significant element of hedge ineffectiveness required recognition in the Consolidated Income Statement. The cash flow hedges of the forecasted costs were assessed to be highly effective and a net unrealised loss of \u00a33.1m (2024: \u00a30.4m) relating to the hedging instruments is included in the Consolidated Statement of Comprehensive Income. A related deferred tax asset of \u00a30.8m (2024: \u00a30.1m) is recognised in the Consolidated Balance Sheet. The amounts retained in the Consolidated Statement of Comprehensive Income of \u00a33.1m (2024: \u00a30.4m) are expected to mature and affect the Consolidated Income Statement between 2026 and 2030. ", "dimensions": { "concept": "ifrs-full:DisclosureOfHedgeAccountingExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-518": { "value": "
26 Provisions
Customer
contract Property Other Total
provisions provisions provisions provisions
\u00a3m \u00a3m \u00a3m \u00a3m
At 1 January 2024
1.5
5.9
1.7
9.1
Amount unused reversed
(1.2)
\u2013
(0.3)
(1.5)
Arising during the year
4.9
0.2
0.7
5.8
Utilisation
(0.2)
\u2013
(0.4)
(0.6)
Exchange adjustment
(0.1)
\u2013
\u2013
(0.1)
At 31 December 2024
4.9
6.1
1.7
12.7
Amount unused reversed
\u2013
(0.7)
\u2013
(0.7)
Arising during the year
14.8
\u2013
0.1
14.9
Utilisation
(5.0)
\u2013
(0.3)
(5.3)
Exchange adjustment
0.1
(0.1)
0.1
0.1
At 31 December 2025
14.8
5.3
1.6
21.7
Current at 31 December 2025
4.3
0.5
0.1
4.9
Non-current at 31 December 2025
10.5
4.8
1.5
16.8
14.8
5.3
1.6
21.7
Current at 31 December 2024
3.8
1.0
0.1
4.9
Non-current at 31 December 2024
1.1
5.1
1.6
7.8
4.9
6.1
1.7
12.7
Customer contract provisions
The Group has long-term customer contracts that fall into different accounting periods and a provision
is made against contracts where total costs are expected to exceed total revenue. This requires
making estimates for future revenues and costs on a contract, as well as when risks will be mitigated or
extinguished, which are inherently imprecise.
At the reporting date, Management made estimates in relation to provisions against a limited number
of material customer contracts. The Group continues to work closely and collaboratively with its
customers to deliver effectively on its contracts and commitments.
As disclosed in note 2.16, the Group records a provision for onerous contracts using the full cost approach
under IAS 37. However, final outcomes remain subject to the potential future impact of a number of
uncertainties including lower than expected volumes, operational challenges to satisfactorily fulfil
orders and reduction in previous mitigation assessments.
A reasonably possible variation in the estimated impact of these uncertainties could result in a range
of outcomes from a potential upside of \u00a39.2m to a downside of \u00a314.0m.
Property provisions
Assumptions used to calculate the property provisions are typically based on 100% of the present value
of any contractual dilapidation expense estimated to arise at the end of the current lease. The costs are
all dilapidation expenses which have not been included as part of the lease liability under IFRS16.
Other provisions
Other provisions are mainly legal claims.
", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-599": { "value": "26 Provisions
Customer
contract Property Other Total
provisions provisions provisions provisions
\u00a3m \u00a3m \u00a3m \u00a3m
At 1 January 2024
1.5
5.9
1.7
9.1
Amount unused reversed
(1.2)
\u2013
(0.3)
(1.5)
Arising during the year
4.9
0.2
0.7
5.8
Utilisation
(0.2)
\u2013
(0.4)
(0.6)
Exchange adjustment
(0.1)
\u2013
\u2013
(0.1)
At 31 December 2024
4.9
6.1
1.7
12.7
Amount unused reversed
\u2013
(0.7)
\u2013
(0.7)
Arising during the year
14.8
\u2013
0.1
14.9
Utilisation
(5.0)
\u2013
(0.3)
(5.3)
Exchange adjustment
0.1
(0.1)
0.1
0.1
At 31 December 2025
14.8
5.3
1.6
21.7
Current at 31 December 2025
4.3
0.5
0.1
4.9
Non-current at 31 December 2025
10.5
4.8
1.5
16.8
14.8
5.3
1.6
21.7
Current at 31 December 2024
3.8
1.0
0.1
4.9
Non-current at 31 December 2024
1.1
5.1
1.6
7.8
4.9
6.1
1.7
12.7
Customer contract provisions The Group has long-term customer contracts that fall into different accounting periods and a provision is made against contracts where total costs are expected to exceed total revenue. This requires making estimates for future revenues and costs on a contract, as well as when risks will be mitigated or extinguished, which are inherently imprecise. At the reporting date, Management made estimates in relation to provisions against a limited number of material customer contracts. The Group continues to work closely and collaboratively with its customers to deliver effectively on its contracts and commitments. As disclosed in note 2.16, the Group records a provision for onerous contracts using the full cost approach under IAS 37. However, final outcomes remain subject to the potential future impact of a number of uncertainties including lower than expected volumes, operational challenges to satisfactorily fulfil orders and reduction in previous mitigation assessments. A reasonably possible variation in the estimated impact of these uncertainties could result in a range of outcomes from a potential upside of \u00a39.2m to a downside of \u00a314.0m. Property provisions Assumptions used to calculate the property provisions are typically based on 100% of the present value of any contractual dilapidation expense estimated to arise at the end of the current lease. The costs are all dilapidation expenses which have not been included as part of the lease liability under IFRS16. Other provisions Other provisions are mainly legal claims.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-583": { "value": "27 Financial instruments The following table provides an overview of the financial instruments held by the Group at 31 December:
2025 2024
Note \u00a3m \u00a3m
Financial assets at amortised cost:
Trade receivables
20
1,861.3
1,620.2
Other receivables
1
29.1
21.6
Net investment in finance leases
25
69.9
42.3
Cash and short-term deposits
21
628.5
489.6
Financial assets at fair value through other comprehensive
income (FVOCI):
Derivative financial instruments \u2013 cash flow hedges
4.7
2.3
Financial assets at fair value through profit or loss (FVPL):
Derivative financial instruments \u2013 held for trading
0.6
5.9
2,594.1
2,181.9
1. Excludes non-financial assets.
2025 2024
Note \u00a3m \u00a3m
Financial liabilities at amortised cost:
Trade and other payables
*
22
2,326.4
1,913.2
Borrowings
23a
22.5
7.4
Lease liabilities
23b
179.8
129.5
Financial liabilities at fair value through other comprehensive
income (FVOCI):
Derivative financial instruments \u2013 cash flow hedges
7.8
2.7
Financial liabilities at fair value through profit or loss (FVPL):
Derivative financial instruments \u2013 held for trading
1.3
0.7
Deferred payments: acquisition of non-controlling interest
18b, 18c
2.3
\u2013
2,540.1
2,053.5
* Excludes social security and other taxes and deferred payments for the acquisition of non-controlling interest. The Group\u2019s financial instruments comprise borrowings, cash and liquid resources, and various items that arise directly from its operations. The Group\u2019s policy is not to undertake speculative trading in financial instruments. The Group enters into hedging transactions, principally forward exchange contracts or currency swaps, to manage currency risks arising from the Group\u2019s operations and its sources of finance. As the Group continues to expand its global reach and benefit from lower cost operations in geographies such as South Africa, Poland, Mexico and India, it has entered into forward exchange contracts to help manage cost increases due to currency movements. The main risks arising from the Group\u2019s financial instruments are credit, interest rate, foreign currency and liquidity risks. The overall financial instruments strategy is to manage these risks in order to minimise their impact on the Group\u2019s financial results. The policies for managing each of these risks are set out below. Fair value measurements recognised in the Consolidated Balance Sheet Financial instruments which are recognised at fair value subsequent to initial recognition are grouped into Levels 1 to 3, based on the degree to which the fair value is observable. The three levels are defined as follows: \u2022 Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities; \u2022 Level 2 fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and \u2022 Level 3 fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs). Derivative financial instruments At 31 December 2025 the Group had forward currency contracts, which were measured at Level 2 fair value subsequent to initial recognition, to the value of an asset of \u00a35.2m and a liability of \u00a39.0m (2024: asset of \u00a38.2m and a liability of \u00a33.4m). The net realised loss on forward currency contracts, designated as cash flow hedges, during the year of \u00a30.4m (2024: \u00a30.2m) with a tax effect of \u00a30.1m (2024: \u00a30.2m), is offset by broadly equivalent realised gains on the related underlying transactions. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-517": { "value": "27 Financial instruments The following table provides an overview of the financial instruments held by the Group at 31 December:
2025 2024
Note \u00a3m \u00a3m
Financial assets at amortised cost:
Trade receivables
20
1,861.3
1,620.2
Other receivables
1
29.1
21.6
Net investment in finance leases
25
69.9
42.3
Cash and short-term deposits
21
628.5
489.6
Financial assets at fair value through other comprehensive
income (FVOCI):
Derivative financial instruments \u2013 cash flow hedges
4.7
2.3
Financial assets at fair value through profit or loss (FVPL):
Derivative financial instruments \u2013 held for trading
0.6
5.9
2,594.1
2,181.9
1. Excludes non-financial assets.
2025 2024
Note \u00a3m \u00a3m
Financial liabilities at amortised cost:
Trade and other payables
*
22
2,326.4
1,913.2
Borrowings
23a
22.5
7.4
Lease liabilities
23b
179.8
129.5
Financial liabilities at fair value through other comprehensive
income (FVOCI):
Derivative financial instruments \u2013 cash flow hedges
7.8
2.7
Financial liabilities at fair value through profit or loss (FVPL):
Derivative financial instruments \u2013 held for trading
1.3
0.7
Deferred payments: acquisition of non-controlling interest
18b, 18c
2.3
\u2013
2,540.1
2,053.5
* Excludes social security and other taxes and deferred payments for the acquisition of non-controlling interest.
The Group\u2019s financial instruments comprise borrowings, cash and liquid resources, and various items
that arise directly from its operations. The Group\u2019s policy is not to undertake speculative trading in
financial instruments. The Group enters into hedging transactions, principally forward exchange
contracts or currency swaps, to manage currency risks arising from the Group\u2019s operations and its
sources of finance. As the Group continues to expand its global reach and benefit from lower cost
operations in geographies such as South Africa, Poland, Mexico and India, it has entered into forward
exchange contracts to help manage cost increases due to currency movements.
The main risks arising from the Group\u2019s financial instruments are credit, interest rate, foreign currency
and liquidity risks. The overall financial instruments strategy is to manage these risks in order to
minimise their impact on the Group\u2019s financial results. The policies for managing each of these risks
are set out below.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-519": { "value": "
Credit risk
The Group principally manages credit risk through management of customer credit limits. The credit
limits are set for each customer based on the creditworthiness of the customer, using credit rating
agencies as a guide, and the anticipated levels of business activity. These limits are initially determined
when the customer account is first set up and are regularly monitored thereafter. There are no
significant concentrations of credit risk within the Group. The Group\u2019s major customer, disclosed in
note 4 to the Consolidated Financial Statements, is a hyperscale North American technology company
which typically settles outstanding amounts on shorter-than-average payment terms.
In determining the recoverability of the trade receivables, the Group considers any change in the credit
quality of the trade receivables from the date the credit was initially granted up to the reporting date
and considers forward-looking information to determine the appropriate expected credit loss for the
whole remaining life of the trade receivable.
With respect to credit risk arising from the other financial assets of the Group, which comprise cash
and cash equivalents, current asset investments and forward currency contracts, the Group\u2019s exposure
to credit risk arises from default of the counterparty, with a maximum exposure equal to the carrying
amount of cash and cash equivalents. The Group manages its counterparty credit risk by placing cash
on deposit with a reputable banking institution, with no more than \u00a385.0m deposited at any one time.
This limit may be increased to \u00a3105.0m with Board approval, when aggregate Group cash balances
are elevated.
Aside from the counterparty risk above, there are no significant concentrations of credit risk within
the Group. The maximum credit exposure relating to financial assets, as at the reporting date, is
represented by their carrying value.
Interest rate risk
The Group finances its operations through a mixture of retained profits, bank borrowings, cash,
short-term deposits, finance leases and loans for certain customer contracts. The Group\u2019s bank
borrowings, committed and uncommitted facilities, and deposits are at floating rates, except for the
facility for the operational headquarters in Germany and customer-specific financing in the US, which
are at fixed rate. No interest rate derivative contracts were entered into during the year.
Interest rate sensitivity
The following table demonstrates the sensitivity of the Group\u2019s profit before tax to a reasonably
possible change in interest rates, with all other variables held constant, through the impact on floating
rate borrowings. There is no impact on the Group\u2019s equity. The impact of a reasonably possible
decrease to the same range shown in the table would result in an opposite impact on the profit before
tax of the same magnitude.
Effect on profit
Change in before tax
basis points \u00a3m
2025
Sterling
+100
\u2013
Euro
+100
1.4
US dollars
+100
1.3
2024
Sterling
+100
0.2
Euro
+100
1.8
US dollars
+100
0.7
Currency risk
The Group operates primarily in the United Kingdom, Germany and the United States, with smaller
operations in other international markets. The Group uses an informal cash pooling facility to ensure
that its operations outside the United Kingdom are adequately funded, where principal receipts and
payments are denominated in euros and US dollars. For countries within the Eurozone, the level of
non-euro denominated sales is small and, if material, the Group\u2019s policy is to eliminate currency
exposure through forward currency contracts. For our North American operations, most transactions
are denominated in US dollars.
For the UK, the majority of sales and purchases are denominated in pounds sterling and any material
trading exposures are eliminated through forward currency contracts.
The Group has certain international Services contracts, where Services are provided in multiple
countries. We aim to minimise currency exposure by invoicing the customer in the same currency in
which the costs are incurred. For certain contracts, the Group\u2019s committed contract costs are not
denominated in the same currency as its sales. In such circumstances, for example where contract
costs are denominated in South African rand, we eliminate currency exposure for a foreseeable period
on these future cash flows, through forward currency contracts.
The Group reports its results in pounds sterling. The Group has seen relatively minor currency
translation movements, as the pound sterling\u2019s fluctuations against other currencies, particularly the
US dollar and the euro, which impact us the most, largely offset each other. The impact of restating
2024 results at 2025 exchange rates would be a decrease of \u00a363.4m in 2024 revenue and an increase
of \u00a30.2m in 2024 adjusted profit before tax.
Exchange rate sensitivity
The Group is exposed to transactional foreign currency risk to the extent that there is a mismatch
between the currencies in which sales, purchases and receivables are denominated and the respective
functional currencies of Group companies. The functional currencies of the main overseas subsidiaries
are primarily the euro and US dollar.
The Group\u2019s risk management policy is to hedge its expected foreign currency exposure in respect of
sales and purchases as soon as these are committed. The Group uses forward exchange contracts to
manage its currency risk. Some exposures are managed centrally on a net basis, for highly probable
forecast foreign currency purchase transactions aggregated by currency and maturity bucket and
offset against other forecast transactions where applicable. The currencies managed by forward
foreign exchange contracts are disclosed in note 24.
Hedge accounting is mainly applied to the expected trading cash flows where there is a strong
expectation that the expected future foreign currency cash flow will occur and exposure, generally,
extends beyond one year. The Group uses forward foreign exchange contracts, designated as cash
flow hedges, to hedge these cash flows and normally increases the hedge to 100% of the
expected exposure.
Hedge effectiveness is determined at the inception of the hedge relationship, and through periodic
prospective effectiveness assessments, to ensure that an economic relationship exists between the
hedged item and the hedging instrument. The Group determines the existence of the economic
relationship based on the currency, amount and timing of their respective cash flows. The Group
designates its forward foreign exchange contracts to hedge its cash flow risk and applies a hedge
ratio of 1:1.
The Group\u2019s policy is for the critical terms of the forward exchange contracts to align with the hedged
item. The Group therefore performs a qualitative assessment of effectiveness. If changes in
circumstances affect the terms of the hedged item such that the critical terms no longer match exactly
with the critical terms of the hedging instrument, the Group uses the hypothetical derivative method to
assess effectiveness.
In these hedge relationships, the main sources of ineffectiveness are:
\u2022 the effect of the counterparties\u2019 and the Group\u2019s own credit risk on the fair value of the forward
foreign exchange contracts, which is not reflected in the change in the fair value of the hedged cash
flows attributable to the change in exchange rates;
\u2022 actual cash flows in foreign currencies varying from forecast cash flows; and
\u2022 changes in the timing of the hedged transactions.
Other than differences arising from the translation of results of operations outside of the Group\u2019s
functional currency, reasonably foreseeable movements in the exchange rates of +10% or -10% would
not have a material impact on the Group\u2019s profit before tax or equity.
The summary quantitative data about the Group\u2019s exposure to currency risk as reported to the
Management of the Group is as follows:
31 December 2025 31 December 2024
(m) (m)
$
\u20ac
$
\u20ac
Trade and other receivables
920.6
933.9
743.9
898.5
Trade and other payables
(1,355.0)
(1,117.1)
(822.2)
(1,048.5)
Forecast future cash flow (net)
80.5
373.1
199.2
(12.0)
(353.9)
189.9
120.9
(162.0)
Forward exchange contracts
353.9
(189.9)
(120.9)
162.0
Net exposure
\u2013
\u2013
\u2013
\u2013
Liquidity risk
The Group\u2019s policy is to ensure that it has sufficient funding and facilities to meet any foreseeable peak
in borrowing requirements. The Group\u2019s positive net cash was maintained throughout 2025 and at the
year end was \u00a3628.5m, with net funds of \u00a3426.2m after including the Group\u2019s two specific borrowing
facilities and lease liabilities recognised under IFRS 16. Excluding lease liabilities, adjusted net funds
was \u00a3606.0m at the year end.
Due to strong cash generation over many years, the Group can currently finance its operational
requirements from its cash balance, and it operates an informal cash pooling arrangement for the
majority of Group entities. The Group has a committed facility of \u00a3200.0m, as noted above.
The Group has a Board-monitored policy to manage its counterparty risk. This ensures that cash is
placed on deposit across a range of reputable banking institutions.
The table below summarises the maturity profile of the Group\u2019s financial liabilities as at 31 December,
based on contractual undiscounted payments:
On demand <3 months 3\u201312 months 1\u20132 years 2\u20135 years >5 years Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 31 December 2025
Borrowings
\u2013
1.6
5.0
6.0
12.5
\u2013
25.1
Lease liabilities
\u2013
15.1
45.2
52.4
74.3
46.2
233.2
Derivative financial instruments
\u2013
3.2
2.1
2.6
1.1
\u2013
9.0
Trade and other payables
\u2013
2,327.6
\u2013
1.1
\u2013
\u2013
2,328.7
\u2013
2,347.5
52.3
62.1
87.9
46.2
2,596.0
On demand <3 months 3\u201312 months 1\u20132 years 2\u20135 years >5 years Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 31 December 2024
Borrowings
\u2013
1.2
2.9
2.0
1.4
\u2013
7.5
Lease liabilities
\u2013
10.5
31.6
34.4
56.3
15.2
148.0
Derivative financial instruments
\u2013
0.8
1.3
0.9
0.4
\u2013
3.4
Trade and other payables
\u2013
1,913.2
\u2013
\u2013
\u2013
\u2013
1,913.2
\u2013
1,925.7
35.8
37.3
58.1
15.2
2,072.1
Fair values The carrying value of the Group\u2019s short-term receivables and payables is a reasonable approximation of their fair values. The fair value of all other financial instruments carried within the Consolidated Financial Statements is not materially different from their carrying amount. Fair value measurements recognised in the Consolidated Balance Sheet Financial instruments which are recognised at fair value subsequent to initial recognition are grouped into Levels 1 to 3, based on the degree to which the fair value is observable. The three levels are defined as follows: \u2022 Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities; \u2022 Level 2 fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and \u2022 Level 3 fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs). Derivative financial instruments At 31 December 2025 the Group had forward currency contracts, which were measured at Level 2 fair value subsequent to initial recognition, to the value of an asset of \u00a35.2m and a liability of \u00a39.0m (2024: asset of \u00a38.2m and a liability of \u00a33.4m). The net realised loss on forward currency contracts, designated as cash flow hedges, during the year of \u00a30.4m (2024: \u00a30.2m) with a tax effect of \u00a30.1m (2024: \u00a30.2m), is offset by broadly equivalent realised gains on the related underlying transactions.
28 Capital management
Computacenter\u2019s approach to capital management is to ensure that the Group has a strong capital
base to support the development of the business and to maintain a strong credit rating, whilst aiming
to maximise shareholder value. Consistent with the Group\u2019s aim to maximise return to shareholders,
the Company\u2019s dividend policy is to maintain a dividend cover of between two to 2.5 times. In 2025,
the cover was 2.3 times on an adjusted
earnings basis (2024: 2.3 times).
Capital, defined as net funds, that the Group monitors is disclosed in note 31.
Each country finances its own working capital requirements, with surplus cash being deposited in the
most appropriate country, in line with Group policies. Capital is allocated across the Group, in order to
minimise its exposure to exchange rates. An internal cash pooling arrangement has been implemented
which utilises internal Group financing arrangements.
The key components of working capital (i.e. trade receivables, inventory and trade payables) are
managed in accordance with an agreed number of days targeted in the budget process, in order to
ensure efficient capital usage. An important element of the process of managing capital efficiently is to
ensure that each operating country rewards behaviour at an account manager and account director
level, to minimise working capital at a transactional level. Management intends to implement Group
policies into acquired businesses over time with the introduction of systems, reward mechanisms and
other operational practices that support these policies.
The Group regularly reviews the adequacy of its facilities against any foreseeable peak
borrowing requirement.
The Group has an unsecured, multi-currency revolving loan committed facility (RCF) of \u00a3200.0m,
which had an initial term of five years and has been extended to seven years, with a revised expiry
of 8 December 2029. The Group is subject to certain key financial covenants under this syndicated
facility with Barclays, Lloyds, HSBC, BNP Paribas, JPMorgan and PNC Bank. These covenants, as
defined in the agreement, are monitored regularly to ensure compliance.
The Group\u2019s RCF also contains certain non-financial covenants. At 31 December 2025, a technical
event of default on the RCF existed due to the late filing of statutory accounts for an insignificant
subsidiary that is party to the RCF as a guarantor. This was a procedural matter and did not relate to any
breach of financial covenants or to the solvency of that subsidiary. The RCF remained undrawn as at
31 December 2025. Subsequent to the balance sheet date, and prior to the approval of these financial
statements, the Group received a formal waiver from its syndicate of banks in respect of that technical
event of default such that no event of default is continuing under the terms of the RCF. As at 11 March
2026, the facility is fully available for draw-down; no event of default is continuing under the terms of
the RCF, and the Group is in compliance with all other terms and conditions. The Group maintains
significant liquidity headroom with net funds of \u00a3426.2m as at 31 December 2025.
During the year ended 31 December 2025, the Group continued to maintain strong cash generation
and financed its operational requirements from its cash balance. Uncommitted overdraft facilities of
\u00a35.2m (2024: \u00a37.6m) are available to the Group and were unutilised at 31 December 2025. To improve
short-term liquidity, \u00a320.0m was drawn down from the RCF in October 2025 and was repaid in full in
November 2025.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-563": { "value": "Credit risk The Group principally manages credit risk through management of customer credit limits. The credit limits are set for each customer based on the creditworthiness of the customer, using credit rating agencies as a guide, and the anticipated levels of business activity. These limits are initially determined when the customer account is first set up and are regularly monitored thereafter. There are no significant concentrations of credit risk within the Group. The Group\u2019s major customer, disclosed in note 4 to the Consolidated Financial Statements, is a hyperscale North American technology company which typically settles outstanding amounts on shorter-than-average payment terms. In determining the recoverability of the trade receivables, the Group considers any change in the credit quality of the trade receivables from the date the credit was initially granted up to the reporting date and considers forward-looking information to determine the appropriate expected credit loss for the whole remaining life of the trade receivable. With respect to credit risk arising from the other financial assets of the Group, which comprise cash and cash equivalents, current asset investments and forward currency contracts, the Group\u2019s exposure to credit risk arises from default of the counterparty, with a maximum exposure equal to the carrying amount of cash and cash equivalents. The Group manages its counterparty credit risk by placing cash on deposit with a reputable banking institution, with no more than \u00a385.0m deposited at any one time. This limit may be increased to \u00a3105.0m with Board approval, when aggregate Group cash balances are elevated. Aside from the counterparty risk above, there are no significant concentrations of credit risk within the Group. The maximum credit exposure relating to financial assets, as at the reporting date, is represented by their carrying value. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-562": { "value": "Interest rate risk The Group finances its operations through a mixture of retained profits, bank borrowings, cash, short-term deposits, finance leases and loans for certain customer contracts. The Group\u2019s bank borrowings, committed and uncommitted facilities, and deposits are at floating rates, except for the facility for the operational headquarters in Germany and customer-specific financing in the US, which are at fixed rate. No interest rate derivative contracts were entered into during the year. Interest rate sensitivity The following table demonstrates the sensitivity of the Group\u2019s profit before tax to a reasonably possible change in interest rates, with all other variables held constant, through the impact on floating rate borrowings. There is no impact on the Group\u2019s equity. The impact of a reasonably possible decrease to the same range shown in the table would result in an opposite impact on the profit before tax of the same magnitude.
Effect on profit
Change in before tax
basis points \u00a3m
2025
Sterling
+100
\u2013
Euro
+100
1.4
US dollars
+100
1.3
2024
Sterling
+100
0.2
Euro
+100
1.8
US dollars
+100
0.7
Currency risk The Group operates primarily in the United Kingdom, Germany and the United States, with smaller operations in other international markets. The Group uses an informal cash pooling facility to ensure that its operations outside the United Kingdom are adequately funded, where principal receipts and payments are denominated in euros and US dollars. For countries within the Eurozone, the level of non-euro denominated sales is small and, if material, the Group\u2019s policy is to eliminate currency exposure through forward currency contracts. For our North American operations, most transactions are denominated in US dollars. For the UK, the majority of sales and purchases are denominated in pounds sterling and any material trading exposures are eliminated through forward currency contracts. The Group has certain international Services contracts, where Services are provided in multiple countries. We aim to minimise currency exposure by invoicing the customer in the same currency in which the costs are incurred. For certain contracts, the Group\u2019s committed contract costs are not denominated in the same currency as its sales. In such circumstances, for example where contract costs are denominated in South African rand, we eliminate currency exposure for a foreseeable period on these future cash flows, through forward currency contracts. The Group reports its results in pounds sterling. The Group has seen relatively minor currency translation movements, as the pound sterling\u2019s fluctuations against other currencies, particularly the US dollar and the euro, which impact us the most, largely offset each other. The impact of restating 2024 results at 2025 exchange rates would be a decrease of \u00a363.4m in 2024 revenue and an increase of \u00a30.2m in 2024 adjusted profit before tax. Exchange rate sensitivity The Group is exposed to transactional foreign currency risk to the extent that there is a mismatch between the currencies in which sales, purchases and receivables are denominated and the respective functional currencies of Group companies. The functional currencies of the main overseas subsidiaries are primarily the euro and US dollar. The Group\u2019s risk management policy is to hedge its expected foreign currency exposure in respect of sales and purchases as soon as these are committed. The Group uses forward exchange contracts to manage its currency risk. Some exposures are managed centrally on a net basis, for highly probable forecast foreign currency purchase transactions aggregated by currency and maturity bucket and offset against other forecast transactions where applicable. The currencies managed by forward foreign exchange contracts are disclosed in note 24. Hedge accounting is mainly applied to the expected trading cash flows where there is a strong expectation that the expected future foreign currency cash flow will occur and exposure, generally, extends beyond one year. The Group uses forward foreign exchange contracts, designated as cash flow hedges, to hedge these cash flows and normally increases the hedge to 100% of the expected exposure. Hedge effectiveness is determined at the inception of the hedge relationship, and through periodic prospective effectiveness assessments, to ensure that an economic relationship exists between the hedged item and the hedging instrument. The Group determines the existence of the economic relationship based on the currency, amount and timing of their respective cash flows. The Group designates its forward foreign exchange contracts to hedge its cash flow risk and applies a hedge ratio of 1:1. The Group\u2019s policy is for the critical terms of the forward exchange contracts to align with the hedged item. The Group therefore performs a qualitative assessment of effectiveness. If changes in circumstances affect the terms of the hedged item such that the critical terms no longer match exactly with the critical terms of the hedging instrument, the Group uses the hypothetical derivative method to assess effectiveness. In these hedge relationships, the main sources of ineffectiveness are: \u2022 the effect of the counterparties\u2019 and the Group\u2019s own credit risk on the fair value of the forward foreign exchange contracts, which is not reflected in the change in the fair value of the hedged cash flows attributable to the change in exchange rates; \u2022 actual cash flows in foreign currencies varying from forecast cash flows; and \u2022 changes in the timing of the hedged transactions. Other than differences arising from the translation of results of operations outside of the Group\u2019s functional currency, reasonably foreseeable movements in the exchange rates of +10% or -10% would not have a material impact on the Group\u2019s profit before tax or equity. The summary quantitative data about the Group\u2019s exposure to currency risk as reported to the Management of the Group is as follows:
31 December 2025 31 December 2024
(m) (m)
$
\u20ac
$
\u20ac
Trade and other receivables
920.6
933.9
743.9
898.5
Trade and other payables
(1,355.0)
(1,117.1)
(822.2)
(1,048.5)
Forecast future cash flow (net)
80.5
373.1
199.2
(12.0)
(353.9)
189.9
120.9
(162.0)
Forward exchange contracts
353.9
(189.9)
(120.9)
162.0
Net exposure
\u2013
\u2013
\u2013
\u2013
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-584": { "value": "Interest rate sensitivity The following table demonstrates the sensitivity of the Group\u2019s profit before tax to a reasonably possible change in interest rates, with all other variables held constant, through the impact on floating rate borrowings. There is no impact on the Group\u2019s equity. The impact of a reasonably possible decrease to the same range shown in the table would result in an opposite impact on the profit before tax of the same magnitude.
Effect on profit
Change in before tax
basis points \u00a3m
2025
Sterling
+100
\u2013
Euro
+100
1.4
US dollars
+100
1.3
2024
Sterling
+100
0.2
Euro
+100
1.8
US dollars
+100
0.7
Exchange rate sensitivity The Group is exposed to transactional foreign currency risk to the extent that there is a mismatch between the currencies in which sales, purchases and receivables are denominated and the respective functional currencies of Group companies. The functional currencies of the main overseas subsidiaries are primarily the euro and US dollar. The Group\u2019s risk management policy is to hedge its expected foreign currency exposure in respect of sales and purchases as soon as these are committed. The Group uses forward exchange contracts to manage its currency risk. Some exposures are managed centrally on a net basis, for highly probable forecast foreign currency purchase transactions aggregated by currency and maturity bucket and offset against other forecast transactions where applicable. The currencies managed by forward foreign exchange contracts are disclosed in note 24. Hedge accounting is mainly applied to the expected trading cash flows where there is a strong expectation that the expected future foreign currency cash flow will occur and exposure, generally, extends beyond one year. The Group uses forward foreign exchange contracts, designated as cash flow hedges, to hedge these cash flows and normally increases the hedge to 100% of the expected exposure. Hedge effectiveness is determined at the inception of the hedge relationship, and through periodic prospective effectiveness assessments, to ensure that an economic relationship exists between the hedged item and the hedging instrument. The Group determines the existence of the economic relationship based on the currency, amount and timing of their respective cash flows. The Group designates its forward foreign exchange contracts to hedge its cash flow risk and applies a hedge ratio of 1:1. The Group\u2019s policy is for the critical terms of the forward exchange contracts to align with the hedged item. The Group therefore performs a qualitative assessment of effectiveness. If changes in circumstances affect the terms of the hedged item such that the critical terms no longer match exactly with the critical terms of the hedging instrument, the Group uses the hypothetical derivative method to assess effectiveness. In these hedge relationships, the main sources of ineffectiveness are: \u2022 the effect of the counterparties\u2019 and the Group\u2019s own credit risk on the fair value of the forward foreign exchange contracts, which is not reflected in the change in the fair value of the hedged cash flows attributable to the change in exchange rates; \u2022 actual cash flows in foreign currencies varying from forecast cash flows; and \u2022 changes in the timing of the hedged transactions. Other than differences arising from the translation of results of operations outside of the Group\u2019s functional currency, reasonably foreseeable movements in the exchange rates of +10% or -10% would not have a material impact on the Group\u2019s profit before tax or equity. The summary quantitative data about the Group\u2019s exposure to currency risk as reported to the Management of the Group is as follows:
31 December 2025 31 December 2024
(m) (m)
$
\u20ac
$
\u20ac
Trade and other receivables
920.6
933.9
743.9
898.5
Trade and other payables
(1,355.0)
(1,117.1)
(822.2)
(1,048.5)
Forecast future cash flow (net)
80.5
373.1
199.2
(12.0)
(353.9)
189.9
120.9
(162.0)
Forward exchange contracts
353.9
(189.9)
(120.9)
162.0
Net exposure
\u2013
\u2013
\u2013
\u2013
", "dimensions": { "concept": "ifrs-full:SensitivityAnalysisForEachTypeOfMarketRisk", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-596": { "value": "Exchange rate sensitivity The Group is exposed to transactional foreign currency risk to the extent that there is a mismatch between the currencies in which sales, purchases and receivables are denominated and the respective functional currencies of Group companies. The functional currencies of the main overseas subsidiaries are primarily the euro and US dollar. The Group\u2019s risk management policy is to hedge its expected foreign currency exposure in respect of sales and purchases as soon as these are committed. The Group uses forward exchange contracts to manage its currency risk. Some exposures are managed centrally on a net basis, for highly probable forecast foreign currency purchase transactions aggregated by currency and maturity bucket and offset against other forecast transactions where applicable. The currencies managed by forward foreign exchange contracts are disclosed in note 24. Hedge accounting is mainly applied to the expected trading cash flows where there is a strong expectation that the expected future foreign currency cash flow will occur and exposure, generally, extends beyond one year. The Group uses forward foreign exchange contracts, designated as cash flow hedges, to hedge these cash flows and normally increases the hedge to 100% of the expected exposure. Hedge effectiveness is determined at the inception of the hedge relationship, and through periodic prospective effectiveness assessments, to ensure that an economic relationship exists between the hedged item and the hedging instrument. The Group determines the existence of the economic relationship based on the currency, amount and timing of their respective cash flows. The Group designates its forward foreign exchange contracts to hedge its cash flow risk and applies a hedge ratio of 1:1. The Group\u2019s policy is for the critical terms of the forward exchange contracts to align with the hedged item. The Group therefore performs a qualitative assessment of effectiveness. If changes in circumstances affect the terms of the hedged item such that the critical terms no longer match exactly with the critical terms of the hedging instrument, the Group uses the hypothetical derivative method to assess effectiveness. In these hedge relationships, the main sources of ineffectiveness are: \u2022 the effect of the counterparties\u2019 and the Group\u2019s own credit risk on the fair value of the forward foreign exchange contracts, which is not reflected in the change in the fair value of the hedged cash flows attributable to the change in exchange rates; \u2022 actual cash flows in foreign currencies varying from forecast cash flows; and \u2022 changes in the timing of the hedged transactions. Other than differences arising from the translation of results of operations outside of the Group\u2019s functional currency, reasonably foreseeable movements in the exchange rates of +10% or -10% would not have a material impact on the Group\u2019s profit before tax or equity. The summary quantitative data about the Group\u2019s exposure to currency risk as reported to the Management of the Group is as follows:
31 December 2025 31 December 2024
(m) (m)
$
\u20ac
$
\u20ac
Trade and other receivables
920.6
933.9
743.9
898.5
Trade and other payables
(1,355.0)
(1,117.1)
(822.2)
(1,048.5)
Forecast future cash flow (net)
80.5
373.1
199.2
(12.0)
(353.9)
189.9
120.9
(162.0)
Forward exchange contracts
353.9
(189.9)
(120.9)
162.0
Net exposure
\u2013
\u2013
\u2013
\u2013
", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-564": { "value": "Liquidity risk The Group\u2019s policy is to ensure that it has sufficient funding and facilities to meet any foreseeable peak in borrowing requirements. The Group\u2019s positive net cash was maintained throughout 2025 and at the year end was \u00a3628.5m, with net funds of \u00a3426.2m after including the Group\u2019s two specific borrowing facilities and lease liabilities recognised under IFRS 16. Excluding lease liabilities, adjusted net funds was \u00a3606.0m at the year end. Due to strong cash generation over many years, the Group can currently finance its operational requirements from its cash balance, and it operates an informal cash pooling arrangement for the majority of Group entities. The Group has a committed facility of \u00a3200.0m, as noted above. The Group has a Board-monitored policy to manage its counterparty risk. This ensures that cash is placed on deposit across a range of reputable banking institutions. The table below summarises the maturity profile of the Group\u2019s financial liabilities as at 31 December, based on contractual undiscounted payments:
On demand <3 months 3\u201312 months 1\u20132 years 2\u20135 years >5 years Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 31 December 2025
Borrowings
\u2013
1.6
5.0
6.0
12.5
\u2013
25.1
Lease liabilities
\u2013
15.1
45.2
52.4
74.3
46.2
233.2
Derivative financial instruments
\u2013
3.2
2.1
2.6
1.1
\u2013
9.0
Trade and other payables
\u2013
2,327.6
\u2013
1.1
\u2013
\u2013
2,328.7
\u2013
2,347.5
52.3
62.1
87.9
46.2
2,596.0
On demand <3 months 3\u201312 months 1\u20132 years 2\u20135 years >5 years Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 31 December 2024
Borrowings
\u2013
1.2
2.9
2.0
1.4
\u2013
7.5
Lease liabilities
\u2013
10.5
31.6
34.4
56.3
15.2
148.0
Derivative financial instruments
\u2013
0.8
1.3
0.9
0.4
\u2013
3.4
Trade and other payables
\u2013
1,913.2
\u2013
\u2013
\u2013
\u2013
1,913.2
\u2013
1,925.7
35.8
37.3
58.1
15.2
2,072.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-565": { "value": "28 Capital management Computacenter\u2019s approach to capital management is to ensure that the Group has a strong capital base to support the development of the business and to maintain a strong credit rating, whilst aiming to maximise shareholder value. Consistent with the Group\u2019s aim to maximise return to shareholders, the Company\u2019s dividend policy is to maintain a dividend cover of between two to 2.5 times. In 2025, the cover was 2.3 times on an adjusted earnings basis (2024: 2.3 times). Capital, defined as net funds, that the Group monitors is disclosed in note 31. Each country finances its own working capital requirements, with surplus cash being deposited in the most appropriate country, in line with Group policies. Capital is allocated across the Group, in order to minimise its exposure to exchange rates. An internal cash pooling arrangement has been implemented which utilises internal Group financing arrangements. The key components of working capital (i.e. trade receivables, inventory and trade payables) are managed in accordance with an agreed number of days targeted in the budget process, in order to ensure efficient capital usage. An important element of the process of managing capital efficiently is to ensure that each operating country rewards behaviour at an account manager and account director level, to minimise working capital at a transactional level. Management intends to implement Group policies into acquired businesses over time with the introduction of systems, reward mechanisms and other operational practices that support these policies. The Group regularly reviews the adequacy of its facilities against any foreseeable peak borrowing requirement. The Group has an unsecured, multi-currency revolving loan committed facility (RCF) of \u00a3200.0m, which had an initial term of five years and has been extended to seven years, with a revised expiry of 8 December 2029. The Group is subject to certain key financial covenants under this syndicated facility with Barclays, Lloyds, HSBC, BNP Paribas, JPMorgan and PNC Bank. These covenants, as defined in the agreement, are monitored regularly to ensure compliance. The Group\u2019s RCF also contains certain non-financial covenants. At 31 December 2025, a technical event of default on the RCF existed due to the late filing of statutory accounts for an insignificant subsidiary that is party to the RCF as a guarantor. This was a procedural matter and did not relate to any breach of financial covenants or to the solvency of that subsidiary. The RCF remained undrawn as at 31 December 2025. Subsequent to the balance sheet date, and prior to the approval of these financial statements, the Group received a formal waiver from its syndicate of banks in respect of that technical event of default such that no event of default is continuing under the terms of the RCF. As at 11 March 2026, the facility is fully available for draw-down; no event of default is continuing under the terms of the RCF, and the Group is in compliance with all other terms and conditions. The Group maintains significant liquidity headroom with net funds of \u00a3426.2m as at 31 December 2025. During the year ended 31 December 2025, the Group continued to maintain strong cash generation and financed its operational requirements from its cash balance. Uncommitted overdraft facilities of \u00a35.2m (2024: \u00a37.6m) are available to the Group and were unutilised at 31 December 2025. To improve short-term liquidity, \u00a320.0m was drawn down from the RCF in October 2025 and was repaid in full in November 2025. ", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-520": { "value": "
29 Issued capital and reserves
Issued share capital
7
5
\u20449p
ordinary
shares Total
Issued and fully paid No. \u2019000 \u00a3m
At 1 January 2024
122,688
9.3
Cancellation of shares \u2013 Share buyback programme
(5,000)
(0.4)
At 31 December 2024 and 31 December 2025
117,688
8.9
The Company has a number of share option plans under which options to subscribe for the Company\u2019s
shares have been granted to Executive Directors and certain Management (note 30).
2024 Share buyback programme
On 26 July 2024, the Group announced a share buyback programme of up to \u00a3200.0m to reduce its
share capital, which was concluded on 30 October 2024.
Under the programme, the Company repurchased 7,897,178 shares for a total cost of \u00a3198.7m,
reflected as a debit to \u2018Own shares held\u2019. Subsequently, 5,000,000 shares were cancelled resulting
in a decrease in share capital and a corresponding increase in capital redemption reserve of \u00a30.4m,
representing the nominal value of the cancelled shares. The Company holds shares repurchased
pursuant to the programme as treasury shares.
Expenses relating to the share buyback programme of \u00a31.5m were accounted for as a deduction from
retained earnings (equity), and included stamp duty, regulatory fees and amounts paid to legal and
other professional advisors.
Share premium
The share premium account is used to record the aggregate amount or value of premiums paid when
the Company\u2019s shares are issued/redeemed at a premium.
Capital redemption reserve
The capital redemption reserve is used to maintain the Company\u2019s capital following the purchase and
cancellation of its own shares.
During the year, the Company did not repurchase its own shares for cancellation. In 2024, the
Company cancelled 5,000,000 of its shares repurchased under the share buyback programme, which
resulted in a credit of \u00a30.4m .
Own shares held
Own shares held comprise the following:
i) 2011 Computacenter Employee Benefit Trust
Shares in the Parent undertaking comprise 1,295,305 ordinary shares of 7
5
\u20449p each in Computacenter
plc (31 December 2024: 1,365,793) held by the 2011 Computacenter Employee Benefit Trust (\u2018EBT\u2019).
The Trust is a discretionary trust established to facilitate the satisfaction of awards granted under the
Group\u2019s share-based incentive plans. These include both executive-level discretionary awards (such
as the Performance Share Plan and Restricted Share Plan) and all-employee Sharesave (SAYE) plans.
The number of shares held by the Trust represents 1.10% of the Company\u2019s issued share capital
(31 December 2024: 1.16%). While the Group\u2019s employee share plans may be satisfied through the
allotment of new shares, it is the current policy and practice of the Trust to satisfy such awards
exclusively through the market purchase of existing shares. The beneficiaries of the Trust include
employees and former employees who hold awards under the following active plans:
\u2022 Discretionary Executive Plans: The Computacenter Performance Share Plan (PSP) 2005 (for PSP
Awards up to 2025), The Computacenter Share Plan 2025 (for PSP Awards from 2026 and RSP
Awards from 2025) and The Computacenter 2017 Deferred Bonus Plan.
\u2022 All-Employee Plans: The Computacenter 2018 Sharesave Plan (SAYE).
\u2022 Any future similar share-based incentive plans.
The Trust is consolidated into the accounts of Computacenter plc. All costs incurred by the Trust are
settled by the Company and charged to the Consolidated Income Statement as incurred. The Trustees
of the 2011 Computacenter Employee Benefit Trust have historically exercised a waiver against all
dividends in respect of the shares held at the point of payment. The Company expects that it remains
the intention of the Trustees to continue to waive dividends on all unallocated shares held by the Trust
going forward.
ii) Treasury shares
The Company holds, in treasury, ordinary shares purchased by way of a tender offer on 14 February
2018 and the 2024 share buyback programme, which concluded on 30 October 2024.
The Company\u2019s issued share capital at 31 December 2025 consisted of 117,687,970 ordinary shares of
7
5
\u20449p each (31 December 2024: 117,687,970), each carrying one voting right, of which the Company held
11,444,039 ordinary shares in treasury (31 December 2024: 11,444,039).
As at 31 December 2025, the total number of voting rights in the Company which may be used by
shareholders as the denominator for the calculations by which they can determine if they are required
to notify their interest in, or a change to their interest in, the Company under the Disclosure and
Transparency Rules was 106,243,931 (31 December 2024: 106,243,931). The percentage of voting rights
attributable to those shares the Company holds in treasury is 9.72% (31 December 2024: 9.72%).
Translation and hedging reserve
The foreign currency translation reserve is used to record exchange differences arising from the
translation of the financial statements of foreign subsidiaries.
The hedging reserve represents the cumulative amount of gains and losses on hedging instruments
deemed effective in cash flow hedges. Included within translation and hedging reserves is a hedging
reserve debit balance of \u00a32.1m (31 December 2024: debit balance of \u00a30.1m).
Non-controlling interests
Following the acquisition of the non-controlling interest in ProSys Information Systems, Inc (note 18b),
the balance as at 31 December 2025 was nil (31 December 2024: \u00a38.8m).
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-566": { "value": "29 Issued capital and reserves Issued share capital
7
5
\u20449p
ordinary
shares Total
Issued and fully paid No. \u2019000 \u00a3m
At 1 January 2024
122,688
9.3
Cancellation of shares \u2013 Share buyback programme
(5,000)
(0.4)
At 31 December 2024 and 31 December 2025
117,688
8.9
The Company has a number of share option plans under which options to subscribe for the Company\u2019s shares have been granted to Executive Directors and certain Management (note 30). 2024 Share buyback programme On 26 July 2024, the Group announced a share buyback programme of up to \u00a3200.0m to reduce its share capital, which was concluded on 30 October 2024. Under the programme, the Company repurchased 7,897,178 shares for a total cost of \u00a3198.7m, reflected as a debit to \u2018Own shares held\u2019. Subsequently, 5,000,000 shares were cancelled resulting in a decrease in share capital and a corresponding increase in capital redemption reserve of \u00a30.4m, representing the nominal value of the cancelled shares. The Company holds shares repurchased pursuant to the programme as treasury shares. Expenses relating to the share buyback programme of \u00a31.5m were accounted for as a deduction from retained earnings (equity), and included stamp duty, regulatory fees and amounts paid to legal and other professional advisors. Share premium The share premium account is used to record the aggregate amount or value of premiums paid when the Company\u2019s shares are issued/redeemed at a premium. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-585": { "value": "Capital redemption reserve The capital redemption reserve is used to maintain the Company\u2019s capital following the purchase and cancellation of its own shares. During the year, the Company did not repurchase its own shares for cancellation. In 2024, the Company cancelled 5,000,000 of its shares repurchased under the share buyback programme, which resulted in a credit of \u00a30.4m Translation and hedging reserve The foreign currency translation reserve is used to record exchange differences arising from the translation of the financial statements of foreign subsidiaries. The hedging reserve represents the cumulative amount of gains and losses on hedging instruments deemed effective in cash flow hedges. Included within translation and hedging reserves is a hedging reserve debit balance of \u00a32.1m (31 December 2024: debit balance of \u00a30.1m). ", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-567": { "value": "Own shares held Own shares held comprise the following: i) 2011 Computacenter Employee Benefit Trust Shares in the Parent undertaking comprise 1,295,305 ordinary shares of 75\u20449p each in Computacenter plc (31 December 2024: 1,365,793) held by the 2011 Computacenter Employee Benefit Trust (\u2018EBT\u2019). The Trust is a discretionary trust established to facilitate the satisfaction of awards granted under the Group\u2019s share-based incentive plans. These include both executive-level discretionary awards (such as the Performance Share Plan and Restricted Share Plan) and all-employee Sharesave (SAYE) plans. The number of shares held by the Trust represents 1.10% of the Company\u2019s issued share capital (31 December 2024: 1.16%). While the Group\u2019s employee share plans may be satisfied through the allotment of new shares, it is the current policy and practice of the Trust to satisfy such awards exclusively through the market purchase of existing shares. The beneficiaries of the Trust include employees and former employees who hold awards under the following active plans: \u2022 Discretionary Executive Plans: The Computacenter Performance Share Plan (PSP) 2005 (for PSP Awards up to 2025), The Computacenter Share Plan 2025 (for PSP Awards from 2026 and RSP Awards from 2025) and The Computacenter 2017 Deferred Bonus Plan. \u2022 All-Employee Plans: The Computacenter 2018 Sharesave Plan (SAYE). \u2022 Any future similar share-based incentive plans. The Trust is consolidated into the accounts of Computacenter plc. All costs incurred by the Trust are settled by the Company and charged to the Consolidated Income Statement as incurred. The Trustees of the 2011 Computacenter Employee Benefit Trust have historically exercised a waiver against all dividends in respect of the shares held at the point of payment. The Company expects that it remains the intention of the Trustees to continue to waive dividends on all unallocated shares held by the Trust going forward. ii) Treasury shares The Company holds, in treasury, ordinary shares purchased by way of a tender offer on 14 February 2018 and the 2024 share buyback programme, which concluded on 30 October 2024. The Company\u2019s issued share capital at 31 December 2025 consisted of 117,687,970 ordinary shares of 7 5\u20449p each (31 December 2024: 117,687,970), each carrying one voting right, of which the Company held 11,444,039 ordinary shares in treasury (31 December 2024: 11,444,039). As at 31 December 2025, the total number of voting rights in the Company which may be used by shareholders as the denominator for the calculations by which they can determine if they are required to notify their interest in, or a change to their interest in, the Company under the Disclosure and Transparency Rules was 106,243,931 (31 December 2024: 106,243,931). The percentage of voting rights attributable to those shares the Company holds in treasury is 9.72% (31 December 2024: 9.72%). ", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-521": { "value": "
30 Share-based payments
Performance Share Plan (PSP), Restricted Share Plan (RSP), Deferred Bonus Plan (DBP)
Awards are granted under The Computacenter 2017 Deferred Bonus Plan, The Computacenter
Performance Share Plan 2025, for PSP awards up to 2025, and The Computacenter Share Plan 2025
for RSP awards from 2025 and PSP awards from 2026. The number of shares that have been granted
and remain outstanding as at 31 December was as follows:
Under the PSP, shares granted will be subject to certain performance conditions as described in the
2025 2024
Share price at Number Number
Date of grant
Maturity date
date of grant outstanding outstanding
26/03/2015
26/03/2018
720.00p
\u2013
9,667
22/03/2016
22/03/2019
845.27p
6,943
11,930
22/03/2017
22/03/2020
736.50p
8,402
11,304
21/03/2018
21/03/2021
1,182.67p
17,388
17,388
21/03/2019
21/03/2022
1,192.00p
50,222
53,323
23/03/2020
21/03/2023
993.00p
31,762
31,762
23/03/2020
31/03/2023
993.00p
70,197
256,212
22/03/2021
21/03/2024
2,175.00p
127,352
139,151
21/03/2022
21/03/2025
2,911.00p
7,510
222,722
06/04/2023
23/03/2026
2,151.00p
338,081
343,202
06/04/2023
30/03/2025
2,151.00p
\u2013
4,588
05/06/2023
01/07/2025
2,379.00p
\u2013
5,695
05/06/2023
05/06/2025
2,379.00p
\u2013
13,527
14/09/2023
23/03/2026
2,449.00p
9,830
9,830
02/10/2023
23/03/2026
2,530.00p
5,040
5,040
26/03/2024
23/03/2027
2,691.00p
307,938
313,057
26/03/2024
26/03/2025
2,691.00p
\u2013
12,097
26/03/2024
26/03/2026
2,691.00p
12,098
12,098
26/03/2024
23/03/2026
2,273.00p
\u2013
\u2013
24/03/2025
21/03/2028
2,623.00p
365,800
\u2013
24/03/2025
26/03/2026
2,623.00p
3,332
\u2013
24/03/2025
24/03/2027
2,623.00p
3,331
\u2013
07/04/2025
21/03/2028
2,391.00p
2,330
\u2013
24/06/2025
27/06/2028
2,512.00p
29,536
\u2013
24/06/2025
25/06/2029
2,512.00p
14,072
\u2013
1,411,164
1,472,593
Annual Report on Remuneration. The RSP award is not subject to performance conditions. However,
an assessment against a \u2018good practice\u2019 underpin applies. The following table illustrates the number
of share options for the PSP and RSP plans:
2025 2024
Number Number
PSP, RSP and DBP plans
Outstanding at the beginning of the year
1,472,593
1,630,367
Granted during the year
421,447
377,887
Dividend equivalents granted
10,353
813
Forfeited during the year
(234,374)
(122,805)
Exercised during the year
1
(258,855)
(413,669)
Outstanding at the end of the year
1,411,164
1,472,593
Exercisable at the end of the year
319,776
530,737
1. The weighted average share price at the date of exercise for the options exercised was \u00a324.00 (2024: \u00a326.93).
The weighted average remaining contractual life for the options outstanding as at 31 December 2025
was 6.81 years (31 December 2024: 6.83 years).
The dividend equivalents granted represents additional share awards issued to participants in the PSP,
RSP and DBP plans in lieu of cash dividends paid.
For certain PSP and RSP awards, participants are entitled to receive dividend equivalents on vested
shares, in respect of dividend record dates between the vesting date and the end of the two-year
post-vesting holding period. These dividend equivalents are settled in shares.
For the DBP awards, participants receive a payment equal in value to any dividends (excluding any
special dividends, unless the Board determines otherwise) that would have been paid on the shares in
respect of which the award vests, for dividend record dates between the grant date and the vesting date.
For awards where dividend equivalents are granted, the fair value of the dividend equivalent is
recognised as an additional expense. These are treated as separate equity-settled awards, as they
were not incorporated into the grant date fair value of the primary award. This payment will be made
in shares as soon as reasonably practicable. For the PSP and RSP awards, this follows the end of the
holding period; for the DBP awards, this follows the vesting date of an award.
Computacenter Sharesave Plan (SAYE)
The Group operates The Computacenter 2018 Sharesave Plan which is available to all employees and
full-time Executive Directors of the Group and its subsidiaries who have worked for a qualifying period.
All options granted under this plan are satisfied at exercise by way of a transfer of shares from
Computacenter\u2019s EBT.
The number of SAYE options that have been granted and remain outstanding as at 31 December was
as follows:
During the year, 607,064 options were granted (2024: 716,429) with a fair value of \u00a35,413,976 (2024:
\u00a34,246,949).
2025 2024
Number Number
Date of grant
Exercisable between
Exercise Price
outstanding outstanding
October 2018
01/12/2023 \u2013 31/05/2024
1,054.00p
\u2013
655
October 2020
01/12/2023 \u2013 01/06/2024
2,092.00p
\u2013
155
November 2022
07/11/2024 \u2013 07/02/2025
1,665.00p
\u2013
22,545
October 2019
01/12/2024 \u2013 31/05/2025
1,011.00p
\u2013
212,299
October 2019
01/12/2024 \u2013 01/06/2025
1,011.00p
\u2013
105,774
November 2023
06/11/2025 \u2013 06/02/2026
2,218.00p
9,765
31,163
October 2020
01/12/2025 \u2013 31/05/2026
1,860.00p
96,644
444,963
October 2020
01/12/2025 \u2013 01/06/2026
1,860.00p
74,884
208,698
November 2024
06/11/2026 \u2013 06/02/2027
1,839.00p
30,791
39,086
October 2021
01/12/2026 \u2013 01/06/2027
2,286.00p
519,575
560,143
November 2025
05/11/2027 \u2013 05/02/2028
2,432.00p
34,224
\u2013
November 2022
01/12/2027 \u2013 01/06/2028
1,575.00p
796,458
844,932
November 2023
01/12/2028 \u2013 01/06/2029
2,021.00p
555,706
378,992
November 2024
01/12/2029 \u2013 01/06/2030
1,975.00p
433,913
456,866
November 2025
01/12/2030 \u2013 01/06/2031
2,212.00p
371,133
\u2013
2,923,093
3,306,271
The following table illustrates the number and weighted average exercise price (WAEP) of share
options for the SAYE plans:
2025 2025 2024 2024
Number WAEP Number WAEP
SAYE plans
Outstanding at the beginning of the year
3,306,271
\u00a318.90
3,304,459
\u00a317.51
Granted during the year
607,064
\u00a322.70
716,429
\u00a320.05
Forfeited during the year
(281,688)
\u00a322.11
(155,340)
\u00a319.83
Exercised during the year
1
(708,554)
\u00a316.12
(559,277)
\u00a311.91
Outstanding at the end of the year
2,923,093
\u00a320.05
3,306,271
\u00a318.90
Exercisable at the end of the year
181,293
\u00a318.54
341,428
\u00a316.12
1. The weighted average share price at the date of exercise for the options exercised was \u00a327.68 (2024: \u00a324.21)
The weighted average remaining contractual life for the options outstanding as at 31 December 2025
was 2.96 years (31 December 2024: 2.89 years).
The fair value of the PSP, RSP, DBP and SAYE plans are estimated as at the date of grant using the Black-Scholes valuation model. The following tables give the assumptions made during the years ended
31 December 2025 and 31 December 2024:
2025
Nature of the arrangement
PSP plan
PSP plan
PSP plan
PSP plan
PSP plan
PSP plan
PSP plan
Date of grant
24/03/2025
24/03/2025
24/03/2025
24/03/2025
07/04/2025
24/03/2025
24/03/2025
Number of instruments granted
53,908
97,975
15,188
150,686
2,330
46,880
4,209
Exercise price (\u00a3)
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
Share price at date of grant (\u00a3)
26.23
26.23
26.23
26.23
23.91
26.23
26.23
Vesting period (years)
3
3
3
3
3
3
3
Holding period (years)
2
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
Contractual life from grant (years)
10
10
3
10
10
3
10
Expected settlement method
Equity
Equity
Equity
Equity
Equity
Equity
Equity
Dividend treatment Accrue as
additional
shares during
the holding
period only
None
None
None
None
None
None
Vesting conditions Service period aligned to vesting period Service period aligned to vesting period Service period
Refer to pages 127 to 128 of this Annual Report aligned to
and Accounts for performance conditions See note 1 below for performance conditions vesting period
Expected volatility
n/a
n/a
n/a
n/a
n/a
n/a
n/a
Expected option life at grant date (years)
3
3
3
3
3
3
3
Risk-free interest rate
n/a
n/a
n/a
n/a
n/a
n/a
n/a
Dividend yield
3.0%
3.0%
3.0%
3.0%
3.3%
3.0%
3.0%
Fair value per granted instrument determined at grant date (\u00a3)
24.00
24.00
24.00
24.00
21.69
24.00
24.00
2025
Nature of the arrangement
RSP Plan
RSP Plan
RSP Plan
DBP plan
DBP plan
SAYE plan
SAYE plan
SAYE plan
Date of grant
24/06/2025
24/06/2025
24/06/2025
24/03/2025
24/03/2025
05/11/2025
05/11/2025
05/11/2025
Number of instruments granted
14,072
25,571
3,965
3,332
3,331
34,224
200,267
372,573
Exercise price (\u00a3)
\u2013
\u2013
\u2013
\u2013
\u2013
24.32
23.50
22.12
Share price at date of grant (\u00a3)
25.12
25.12
25.12
26.23
26.23
29.00
29.00
29.00
Vesting period (years)
4
3
3
2
1
2
3
5
Holding period (years)
1
-
-
-
-
-
-
-
Contractual life from grant (years)
10
10
3
2
1
2
3
5
Expected settlement method
Equity
Equity
Equity
Equity
Equity
Equity
Equity
Equity
Dividend treatment Accrue as Accrue as Accrue as
additional additional additional
shares during shares during shares during
the holding the vesting the vesting
period only
None
None
period only
period only
None
None
None
Vesting conditions Service period aligned to vesting period
Subject to a good practice underpin as detailed Service and savings period aligned
on page 126 of this Annual Report and Accounts
None
None
to vesting period
Expected volatility
n/a
n/a
n/a
n/a
n/a
26.38%
27.38%
27.80%
Expected option life at grant date (years)
4
3
3
2
1
2
3
5
Risk-free interest rate
n/a
n/a
n/a
n/a
n/a
3.68%
3.72%
3.90%
Dividend yield
3.1%
3.1%
3.1%
3.0%
3.0%
2.63%
2.63%
2.63%
Fair value per granted instrument determined at grant date (\u00a3)
22.20
22.89
22.89
25.46
24.72
6.66
7.93
9.66
2024
Nature of the arrangement
PSP plan
PSP plan
PSP plan
PSP plan
PSP plan
PSP plan
PSP plan
Date of grant
26/03/2024
26/03/2024
26/03/2024
26/03/2024
26/03/2024
26/03/2024
26/03/2024
Number of instruments granted
79,892
83,800
11,371
139,431
30,377
7,929
892
Exercise price (\u00a3)
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
Share price at date of grant (\u00a3)
26.91
26.91
26.91
26.91
26.91
26.91
26.91
Vesting period (years)
3
3
3
3
3
3
3
Holding period (years)
2
-
-
-
-
-
-
Contractual life from grant (years)
10
10
3
10
3
10
3
Expected settlement method
Equity
Equity
Equity
Equity
Equity
Equity
Equity
Dividend treatment Accrue as
additional
shares during
the holding
period only
None
None
None
None
None
None
Vesting conditions Service period aligned to
Service period aligned to vesting period vesting period
Refer to page 133 of the 2024 Annual Report See note 1 below for Service period aligned to
and Accounts for performance conditions performance conditions vesting period
Expected volatility
n/a
n/a
n/a
n/a
n/a
n/a
n/a
Expected option life at grant date (years)
3
3
3
3
3
3
3
Risk-free interest rate
n/a
n/a
n/a
n/a
n/a
n/a
n/a
Dividend yield
2.9%
2.9%
2.9%
2.9%
2.9%
2.9%
2.9%
Fair value per granted instrument determined at grant date (\u00a3)
24.72
24.72
24.72
24.72
24.72
24.72
24.72
2024
Nature of the arrangement
DBP Plan
DBP Plan
SAYE Plan
SAYE Plan
SAYE Plan
Date of grant
26/03/2024
26/03/2024
06/11/2024
06/11/2024
06/11/2024
Number of instruments granted
12,097
12,098
39,086
218,040
459,303
Exercise price (\u00a3)
\u2013
\u2013
18.39
20.98
19.75
Share price at date of grant (\u00a3)
26.91
26.91
21.64
21.64
21.64
Vesting period (years)
2
1
2
3
5
Holding period (years)
-
-
-
-
-
Contractual life from grant (years)
2
1
2
3
5
Expected settlement method
Equity
Equity
Equity
Equity
Equity
Accrue as additional shares
Dividend treatment
during the vesting period only
None
None
None
Service and savings period aligned to vesting
Vesting conditions
None
None
period
Expected volatility
n/a
n/a
25.62%
27.82%
33.68%
Expected option life at grant date (years)
2
1
2
3
5
Risk-free interest rate
n/a
n/a
4.31%
4.29%
4.30%
Dividend yield
2.9%
2.9%
3.63%
3.63%
3.63%
Fair value per granted instrument determined at grant date (\u00a3)
26.16
25.43
4.70
4.29
6.81
Note
1. Issued under the terms of the Computacenter Performance Share Plan 2005, as amended at the AGMs held on 13 May 2011, 19 May 2015, 18 May 2018, 19 May 2022 and 17 May 2023. One-quarter of the shares will vest if the compound
annual EPS growth over the performance period equals 5% per annum. One-half of the shares will vest if the compound annual EPS growth over the performance period equals 7.5% and the shares will vest in full if the compound annual
EPS growth over the performance period equals 10%. If the compound annual EPS growth over the performance period is between 5% and 10%, shares awarded will vest on a straight-line basis. The performance period usually covers a
period of three years from 1 January of the year the award is granted.
The expected life of the options is based on historical data and is not necessarily indicative of exercise patterns that may occur. The expected volatility reflects the assumption that the recent historical volatility is
indicative of future trends, which may not necessarily be the actual outcome. No other features of the options granted were incorporated into the measurement of fair value.
", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-522": { "value": "
31 Analysis of changes in net funds
At 31
At 1 January Cash flows Non-cash Exchange December
2025 in year flow differences 2025
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cash and short-term deposits
489.6
135.8
\u2013
3.1
628.5
Cash and cash equivalents
489.6
135.8
\u2013
3.1
628.5
Bank loans and credit facility
(7.4)
(15.0)
\u2013
(0.1)
(22.5)
Adjusted net funds (excluding lease liabilities)
482.2
120.8
\u2013
3.0
606.0
Lease liabilities
(129.5)
52.7
(101.3)
(1.7)
(179.8)
Net funds
352.7
173.5
(101.3)
1.3
426.2
The financing cash flows included in the table above are detailed as follows:
Customer- Liabilities from
specific Lease financing
Bank loans Credit facilities financing Others liabilities activities
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Balance at 1 January 2025
(7.4)
\u2013
\u2013
\u2013
(129.5)
(136.9)
Changes from financing cash flows:
Interest paid
0.1
0.1
1.0
4.6
\u2013
5.8
Interest paid on lease liabilities
\u2013
\u2013
\u2013
\u2013
9.3
9.3
Drawdown of borrowings
\u2013
(22.8)
(19.0)
\u2013
(41.8)
Repayment of borrowings
4.1
22.7
0.1
\u2013
\u2013
26.9
Payment of capital element of lease liabilities
\u2013
\u2013
\u2013
\u2013
43.4
43.4
Total changes from financing cash flows
4.2
\u2013
(17.9)
4.6
52.7
43.6
The effect of changes in foreign exchange rates
(0.2)
0.1
(0.1)
\u2013
(1.7)
(1.9)
Other changes:
New leases
\u2013
\u2013
\u2013
\u2013
(80.5)
(80.5)
Lease modifications
\u2013
\u2013
\u2013
\u2013
(18.0)
(18.0)
Early termination of leases
\u2013
\u2013
\u2013
\u2013
6.5
6.5
Interest expense
(0.1)
(0.1)
(1.0)
(4.6)
(9.3)
(15.1)
Total other changes
(0.1)
(0.1)
(1.0)
(4.6)
(101.3)
(107.1)
Balance at 31 December 2025
(3.5)
\u2013
(19.0)
\u2013
(179.8)
(202.3)
Refer to Note 23(a) for details of customer-specific financing.
At 31
At 1 January Cash flows Non-cash Exchange December
2024 in year flow differences 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cash and short-term deposits
471.2
29.5
\u2013
(11.1)
489.6
Cash and cash equivalents
471.2
29.5
\u2013
(11.1)
489.6
Bank loans and credit facility
(12.2)
4.5
\u2013
0.3
(7.4)
Adjusted net funds (excluding lease liabilities)
459.0
34.0
\u2013
(10.8)
482.2
Lease liabilities
(115.4)
47.4
(64.9)
3.4
(129.5)
Net funds
343.6
81.4
(64.9)
(7.4)
352.7
The financing cash flows included in the table above are detailed as follows:
Customer- Liabilities from
Revolving specific Lease financing
Bank loans credit facilities financing Others liabilities activities
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Balance at 1 January 2024
(12.2)
\u2013
\u2013
\u2013
(115.4)
(127.6)
Changes from financing cash flows:
Interest paid
0.1
0.4
\u2013
0.8
\u2013
1.3
Interest paid on lease liabilities
\u2013
\u2013
\u2013
\u2013
5.8
5.8
Drawdown of borrowings
\u2013
(40.0)
\u2013
\u2013
\u2013
(40.0)
Repayment of borrowings
4.5
40.0
\u2013
\u2013
\u2013
44.5
Payment of capital element of lease liabilities
\u2013
\u2013
\u2013
\u2013
41.6
41.6
Total changes from financing cash flows
4.6
0.4
\u2013
0.8
47.4
53.2
The effect of changes in foreign exchange rates
0.3
\u2013
\u2013
\u2013
3.4
3.7
Other changes:
New leases
\u2013
\u2013
\u2013
\u2013
(51.0)
(51.0)
Lease modifications
\u2013
\u2013
\u2013
\u2013
(10.5)
(10.5)
Early termination of leases
\u2013
\u2013
\u2013
\u2013
2.4
2.4
Interest expense
(0.1)
(0.4)
\u2013
(0.8)
(5.8)
(7.1)
Total other changes
(0.1)
(0.4)
\u2013
(0.8)
(64.9)
(66.2)
Balance at 31 December 2024
(7.4)
\u2013
\u2013
\u2013
(129.5)
(136.9)
", "dimensions": { "concept": "computacenterplc:DisclosureOfAnalysisOfChangesInNetFunds", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-523": { "value": "
32 Capital commitments
As at 31 December 2025, the Group had a \u00a34.1m commitment for capital expenditure (31 December
2024: \u00a34.4m).
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-597": { "value": "32 Capital commitments As at 31 December 2025, the Group had a \u00a34.1m commitment for capital expenditure (31 December 2024: \u00a34.4m).", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-586": { "value": "
33 Pensions and other post-employment benefit plans
The Group operates a defined contribution pension scheme available to all UK employees and similar
schemes are operating, as appropriate, in North America and Germany. The amount recognised as an
expense for this plan is detailed in note 9.
The Group has a provision against the retirement benefit obligations in France under the Indemnit\u00e9s de
Fin de Carri\u00e8re (IFC) as described in note 2.17. Economic outflows under the obligation only occur if
eligible employees reach the statutory retirement age whilst still in employment or are made
redundant. The Group made \u00a31.1m of payments during 2025 under this obligation (2024: \u00a30.7m). In
estimating the provision required, Management is required to make a number of assumptions. The key
areas of estimation uncertainty are the discount rate applied to future cash flows, the turnover rate of
employed personnel and rate of salary increases over the length of their projected employment.
The level of unrealised actuarial gains or losses is sensitive to changes in the discount rate, which is
affected by market conditions and therefore subject to variation. Management makes use of an
independent actuarial valuation in reaching its conclusions.
The table below summarises the Group\u2019s net liability recognised in the Consolidated Balance Sheet as
at 31 December 2025 in respect of the French retirement benefit obligation under the IFC, and
movements during the year. The key driver of actuarial gain this year was the change in demographic
and experience assumptions, due to changes in the turnover rates of employed personnel used in the
actuarial valuation.
2025 2024
\u00a3m \u00a3m
Retirement benefit obligation
20.7
22.3
Movements in retirement benefit obligation:
2025 2024
\u00a3m \u00a3m
Balance at 1 January
22.3
26.2
Included in Consolidated Income Statement
Current service cost
1.4
1.7
Interest cost
0.8
0.8
2.2
2.5
Included in Consolidated Statement of Comprehensive Income
Actuarial gain arising from:
\u2013 Changes in demographic assumptions
(2.2)
\u2013
\u2013 Change in financial assumptions
(0.7)
(3.9)
2025 2024
\u00a3m \u00a3m
\u2013 Experience adjustment
(1.0)
(0.6)
Remeasurements gain
(3.9)
(4.5)
Effect of movements in exchange rates
1.2
(1.2)
(2.7)
(5.7)
Other
Benefits paid
(1.1)
(0.7)
Balance at 31 December
20.7
22.3
Actuarial assumptions The following are the principal actuarial assumptions at 31 December (expressed as weighted averages):
2025 2024
% %
Discount rate
3.8
3.4
Future salary growth
2.6
2.6
Turnover rates:
\u2013 Non-managers
6.0
5.7
\u2013 Supervisors
4.0
2.7
\u2013 Executives
7.0
2.7
At 31 December 2025, the discount rate used was 3.8% (31 December 2024: 3.4%) with reference to the iBoxx \u20ac Corporate AA 10y + index. Sensitivity analysis Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown below:
2025 2024
\u00a3m \u00a3m
Increase (1%)
Decrease (1%)
Increase (1%)
Decrease (1%)
Discount rate
1.8
(2.1)
2.1
(2.5)
Future salary growth
(2.1)
1.9
(2.5)
2.2
Turnover rates
1.0
(1.2)
2.2
(1.5)
Although the analysis does not take account of the full distribution of cash flows expe ", "dimensions": { "concept": "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-524": { "value": "33 Pensions and other post-employment benefit plans The Group operates a defined contribution pension scheme available to all UK employees and similar schemes are operating, as appropriate, in North America and Germany. The amount recognised as an expense for this plan is detailed in note 9. The Group has a provision against the retirement benefit obligations in France under the Indemnit\u00e9s de Fin de Carri\u00e8re (IFC) as described in note 2.17. Economic outflows under the obligation only occur if eligible employees reach the statutory retirement age whilst still in employment or are made redundant. The Group made \u00a31.1m of payments during 2025 under this obligation (2024: \u00a30.7m). In estimating the provision required, Management is required to make a number of assumptions. The key areas of estimation uncertainty are the discount rate applied to future cash flows, the turnover rate of employed personnel and rate of salary increases over the length of their projected employment. The level of unrealised actuarial gains or losses is sensitive to changes in the discount rate, which is affected by market conditions and therefore subject to variation. Management makes use of an independent actuarial valuation in reaching its conclusions. The table below summarises the Group\u2019s net liability recognised in the Consolidated Balance Sheet as at 31 December 2025 in respect of the French retirement benefit obligation under the IFC, and movements during the year. The key driver of actuarial gain this year was the change in demographic and experience assumptions, due to changes in the turnover rates of employed personnel used in the actuarial valuation.
2025 2024
\u00a3m \u00a3m
Retirement benefit obligation
20.7
22.3
Movements in retirement benefit obligation:
2025 2024
\u00a3m \u00a3m
Balance at 1 January
22.3
26.2
Included in Consolidated Income Statement
Current service cost
1.4
1.7
Interest cost
0.8
0.8
2.2
2.5
Included in Consolidated Statement of Comprehensive Income
Actuarial gain arising from:
\u2013 Changes in demographic assumptions
(2.2)
\u2013
\u2013 Change in financial assumptions
(0.7)
(3.9)
2025 2024
\u00a3m \u00a3m
\u2013 Experience adjustment
(1.0)
(0.6)
Remeasurements gain
(3.9)
(4.5)
Effect of movements in exchange rates
1.2
(1.2)
(2.7)
(5.7)
Other
Benefits paid
(1.1)
(0.7)
Balance at 31 December
20.7
22.3
Actuarial assumptions
The following are the principal actuarial assumptions at 31 December (expressed as weighted
averages):
2025 2024
% %
Discount rate
3.8
3.4
Future salary growth
2.6
2.6
Turnover rates:
\u2013 Non-managers
6.0
5.7
\u2013 Supervisors
4.0
2.7
\u2013 Executives
7.0
2.7
At 31 December 2025, the discount rate used was 3.8% (31 December 2024: 3.4%) with reference to
the iBoxx \u20ac Corporate AA 10y + index.
Sensitivity analysis
Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions,
holding other assumptions constant, would have affected the defined benefit obligation by the
amounts shown below:
2025 2024
\u00a3m \u00a3m
Increase (1%)
Decrease (1%)
Increase (1%)
Decrease (1%)
Discount rate
1.8
(2.1)
2.1
(2.5)
Future salary growth
(2.1)
1.9
(2.5)
2.2
Turnover rates
1.0
(1.2)
2.2
(1.5)
Although the analysis does not take account of the full distribution of cash flows expe cted under the
IFC, it does provide an approximation of the sensitivity of the assumptions shown.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-568": { "value": "Sensitivity analysis Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown below:
2025 2024
\u00a3m \u00a3m
Increase (1%)
Decrease (1%)
Increase (1%)
Decrease (1%)
Discount rate
1.8
(2.1)
2.1
(2.5)
Future salary growth
(2.1)
1.9
(2.5)
2.2
Turnover rates
1.0
(1.2)
2.2
(1.5)
Although the analysis does not take account of the full distribution of cash flows expe cted under the IFC, it does provide an approximation of the sensitivity of the assumptions shown.", "dimensions": { "concept": "ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-525": { "value": "
34 Related-party transactions
The Group\u2019s related parties include its associates, key management and others as described below.
Relatives of a Director of the Company are employed by a subsidiary of the Company under normal
terms and conditions and with remuneration commensurate with the role. Total remuneration for 2025
was \u00a30.3m (2024: \u00a30.3m).
The unpaid balance of \u00a313,000 owed by a Director as at 31 December 2024 was fully repaid.
Terms and conditions of transactions with related parties
Outstanding balances at the year end are unsecured and settlement occurs in cash. There have been
no guarantees provided or received for any related-party receivables. On an annual basis, the Group
makes an assessment for expected credit losses relating to any amounts owed by related parties. This
assessment is undertaken through examining the financial position of the related party and the market
in which the related party operates.
Compensation of key management personnel (including Directors)
The Board of Directors is identified as the Group\u2019s key management personnel. Please refer to the
information given in the remuneration table on page 121 and the gains on exercise of Director long-
term incentive plan options table on page 128, both within the Annual Report on Remuneration, for
details of compensation given.
A summary of the compensation of key management personnel is provided below:
2025 2024
\u00a3m \u00a3m
Short-term employee benefits
2.8
2.2
Social security costs
0.7
0.7
Share-based payments
\u2013
\u2013
Pension costs
\u2013
0.1
Total compensation paid to key management personnel
3.5
3.0
The interests of the key management personnel in the Group\u2019s share incentive plans are disclosed in
the Annual Report on Remuneration on pages 125 to 128.
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-569": { "value": "34 Related-party transactions The Group\u2019s related parties include its associates, key management and others as described below. Relatives of a Director of the Company are employed by a subsidiary of the Company under normal terms and conditions and with remuneration commensurate with the role. Total remuneration for 2025 was \u00a30.3m (2024: \u00a30.3m). The unpaid balance of \u00a313,000 owed by a Director as at 31 December 2024 was fully repaid. Terms and conditions of transactions with related parties Outstanding balances at the year end are unsecured and settlement occurs in cash. There have been no guarantees provided or received for any related-party receivables. On an annual basis, the Group makes an assessment for expected credit losses relating to any amounts owed by related parties. This assessment is undertaken through examining the financial position of the related party and the market in which the related party operates. Compensation of key management personnel (including Directors) The Board of Directors is identified as the Group\u2019s key management personnel. Please refer to the information given in the remuneration table on page 121 and the gains on exercise of Director long- term incentive plan options table on page 128, both within the Annual Report on Remuneration, for details of compensation given. A summary of the compensation of key management personnel is provided below:
2025 2024
\u00a3m \u00a3m
Short-term employee benefits
2.8
2.2
Social security costs
0.7
0.7
Share-based payments
\u2013
\u2013
Pension costs
\u2013
0.1
Total compensation paid to key management personnel
3.5
3.0
The interests of the key management personnel in the Group\u2019s share incentive plans are disclosed in the Annual Report on Remuneration on pages 125 to 128.", "dimensions": { "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-587": { "value": "Compensation of key management personnel (including Directors) The Board of Directors is identified as the Group\u2019s key management personnel. Please refer to the information given in the remuneration table on page 121 and the gains on exercise of Director long- term incentive plan options table on page 128, both within the Annual Report on Remuneration, for details of compensation given. A summary of the compensation of key management personnel is provided below:
2025 2024
\u00a3m \u00a3m
Short-term employee benefits
2.8
2.2
Social security costs
0.7
0.7
Share-based payments
\u2013
\u2013
Pension costs
\u2013
0.1
Total compensation paid to key management personnel
3.5
3.0
The interests of the key management personnel in the Group\u2019s share incentive plans are disclosed in the Annual Report on Remuneration on pages 125 to 128.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-526": { "value": "
35 Events after the reporting period
On 5 January 2026, the Group acquired 100% of the voting shares of AgreeYa Solutions Inc.,
a Professional Services business focused on the US enterprise market, and the assets of the
associated business, AgreeYa India, for an enterprise value of up to $120m.
The financial effects of this transaction were not recognised as of 31 December 2025, since control
transferred after the year end. The operating results and assets and liabilities of the acquired entities
will be consolidated from 1 January 2026, the effective date of the transaction.
The transaction has been funded from existing cash resources.
AgreeYa is a technology solutions partner, headquartered in Folsom, California, that has been
providing Professional Services to enterprise customers across the United States for over 26 years.
It serves large customers in a range of markets including telecommunications, financial services,
professional services and state/local government. The company has over 600 people in the United
States and over 700 in India (including contractors), where the main base is Noida, near Delhi. AgreeYa
is expected to report consolidated revenue (all Professional Services) in 2025 of approximately $120m
with adjusted EBITDA of approximately $14m.
AgreeYa enhances Computacenter\u2019s existing capabilities in the areas of cloud, data, automation and
AI; digital engineering (app modernisation, development and testing); modern workplace; and IT
staffing (expert services). The addition of AgreeYa to Computacenter North America is expected to
increase Computacenter\u2019s annualised North American Professional Services revenue to over $350m.
Additionally, the capabilities of AgreeYa\u2019s team in India will further enrich Computacenter\u2019s European
business through the transfer of specialised skills and innovation.
The purchase consideration comprises cash of $110m, subject to adjustments as defined in the share
purchase agreement (SPA). In addition, an earnout payment of up to a further $10m is payable by the
Group based on the 2025 performance of the acquired business, in accordance with the terms, and
subject to the conditions, set forth in the SPA.
Given the limited period of ownership prior to the issuance of the Consolidated Financial Statements,
the Group has not yet completed the acquisition accounting required to meet the disclosure
requirements set out in IFRS 3. The Group will include the relevant disclosures within the 2026 Annual
Report and Accounts.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-9": { "value": "Computacenter plc", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-10": { "value": "public limited company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-11": { "value": "Hatfield Avenue, Hatfield, Hertfordshire AL10 9TW, United Kingdom", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:549300XSXUZ1I19DB105", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }