4 Individually Significant Items (ISIs) continued (c) Costs associated with strategic review of Cyber business continued During the year the Group has incurred professional fees of £1.8m (2024: £nil) in relation to the Cyber review, primarily relating to advisory support services. Costs of £1.8m (2024: £nil) and a cash outflow of £0.9m (2024: £nil) have been incurred. (d) Profit on disposal of DetACT/DDI In the prior period, on 30 April 2024, the Group disposed of its DetACT business for cash consideration of £8.2m. A profit of £1.6m was recognised in relation to this disposal. There has been no impact in the current year. On 31 December 2022, the Group disposed of its DDI business for a total consideration of £5.8m, consisting of a cash payment of £2.0m and contingent consideration of £3.8m. This disposal resulted in a profit of £nil (2024: £nil) directly attributable to the DDI business sale. Further details are available in the 2024 Annual Report. The Group classified these proceeds under ISIs due to the material profit on disposal. During the period ended 30 September 2024 the £3.8m contingent consideration identified in 2023 was received, and a £0.1m reclassification related to the final tranche payment was recorded. No additional contingent consideration payments were received in the year ended 30 September 2025. (e) North America Cyber Security goodwill impairment Following the impairment review of goodwill as at 31 May 2024, an impairment of £31.9m was recognised in North America Cyber Security for the period ended 30 September 2024. No further impairment has been recognised in the year ended 30 September 2025. For further details, please refer to Note 11. (f) Profit on disposal/transaction costs of Fox Crypto B.V. On 28 March 2025, the Group completed the disposal of Fox Crypto B.V. to CR Group Nordic AB for a gross cash consideration of £65.6m. A gain on disposal of £11.3m has been recognised within ISIs in the year ended 30 September 2025, calculated as cash consideration of £65.6m, less net assets disposed of £52.3m and transaction costs of £2.0m incurred in the year. An additional £1.5m of related transaction costs were recognised in ISIs in the 16 month period ended 30 September 2024. After accounting for these, the total gain on disposal amounts to £9.8m. Refer to Note 31 for further details, including a reconciliation of the gain on disposal. A further £0.1m of other transaction costs was included in the prior period that did not relate to Fox Crypto. As this represents a material gain on disposal, this has been classified as a separate line item within the Income Statement. Since completion of the deal, £0.1m (2024: £nil) of income has been earned under a six month transactional services agreement (TSA), bringing the overall impact relating to Fox Crypto to £11.4m.
5 Expenses and auditor’s remuneration
Group 2025 £m
Auditor’s remuneration
Profit/(loss) before taxation is stated after charging: Amounts receivable by auditor and its associates in respect of: Audit of the Parent and consolidated annual Financial Statements Audit of Financial Statements of subsidiaries pursuant to legislation
1.5 0.1 0.1
Other assurance services (see Audit Committee Report on page 71 for further information)
1.7
Total audit 1
Continuing operations
Discontinued operations
Group
2025 £m
2025 £m
2025 £m
Profit/(loss) before taxation is stated after charging/(crediting): Amortisation of software costs (Note 11)
1.4 3.1 0.4 4.1 5.0 1.2 0.3
— 1.4
5.0 0.3 0.2 0.5
8.1 0.7 4.3 5.5
Amortisation of acquired intangibles (Note 11) Amortisation of development costs (Note 11)
Depreciation of property, plant and equipment (Note 12) Depreciation of right-of-use assets (Note 13) Loss on disposal of non-current assets (Note 12) Other impairment charge of non-current assets (Note 13) Impairment reversal of non-current assets (Note 13)
— 1.2 — 0.3 — (0.2) — (11.4) — 9.5 — (0.3) — 2.7 — 0.4 — (1.9)
(0.2)
(11.4)
Profit on disposal of Fox Crypto B.V. (Note 4) Individually Significant Items (ISIs) (Note 4)
9.5
(0.3)
Net impairment gains on financial and contract assets (Note 21)
2.7 0.4
Foreign exchange losses
Research and development UK tax credits
(1.9)
Gain on disposal following derecognition of lease liabilities
NCC Group plc — Annual report and accounts for the year ended 30 September 2025 127
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