Notes to the Financial Statements continued for the year ended 30 September 2025
5 Expenses and auditor’s remuneration continued
Group 2024 £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
1.6 0.1 0.1
Other assurance services (see Audit Committee Report on page 71 for further information)
Total audit 1
1.8
Continuing operations 2024 £m
Discontinued operations 2024 £m
Group 2024 £m
Profit/(loss) before taxation is stated after charging/(crediting): Amortisation of development costs (Note 11)
1.3 2.0 5.4 5.1 7.8 0.5
— —
1.3 2.0
Amortisation of software costs (Note 11) Amortisation of acquired intangibles (Note 11)
7.1 0.3 0.3 0.4 0.1
12.5
Depreciation of property, plant and equipment (Note 12) Depreciation of right-of-use assets (Note 13) Other impairment charge of non-current assets
5.4 8.1 0.9
Individually Significant Items (ISIs) (Note 4)
41.4
41.5
Net impairment losses on financial and contract assets (Notes 14 and 21)
0.4 0.8 1.9
— — —
0.4 0.8 1.9
Cost of inventories recognised as an expense
Foreign exchange losses
Research and development UK tax credits Profit on disposal of right-of-use assets
(0.3) (0.1)
(0.2)
(0.5) (0.1)
—
1 T he only non-audit services provided by the auditor were the interim review for the half year ended 31 March 2025, for which the fee was £80,000 (31 May 2024 interim review: £80,000), and access to a generic online accounting manual, for which the fee was £2,000 (2024: £2,000).
6 Staff numbers and costs Directors’ emoluments are disclosed in the Remuneration Committee Report. Total aggregate emoluments of the Directors in respect of the year ended 30 September 2025 were £2.5m (2024: £3.4m). Employer contributions to pensions for Executive Directors for qualifying periods were £40,000 (2024: £50,000). The Company provided pension payments in lieu of pension contributions for two (2024: three) Executive Directors during the year ended 30 September 2025. The aggregate net value of share awards granted to the Directors in the year was £nil (2024: £3.7m). The net value has been calculated by reference to the closing mid-market price of the Company’s shares on the day before the date of grant. During the year, no (2024: 5,000) share options were exercised by Directors and their gain on exercise of share options was £nil (2024: £5,000). The average monthly number of persons employed by the Group during the year, including Executive Directors and discontinued operations, is analysed by category as follows:
Number of colleagues
2025
2024
1,642
Operational
1,733
498
Administration
468
Total
2,140
2,201
The aggregate payroll costs (inclusive of Executive Directors and discontinued operations) of these persons were as follows:
2025 £m
2024 £m
177.2
Wages and salaries
247.4
2.1
Share-based payments (Note 24)
2.3
16.6
Social security costs
25.9
7.4
Other pension costs (Note 28)
8.0
Total payroll costs
203.3
283.6
NCC Group plc — Annual report and accounts for the year ended 30 September 2025 128
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