10 (Loss)/earnings per ordinary share continued For the purposes of calculating the dilutive effect of share options, the average market value is based on quoted market prices for the period during which the options are outstanding. Where losses have been reported in the current year or prior period, the diluted EPS does not include the dilutive effect of share options.
2025 Pence
2024 Pence
Basic (loss)/earnings per ordinary share From continuing operations attributable to the ordinary equity holders of the Company From discontinued operations attributable to the ordinary equity holders of the Company
(3.0)
(21.6)
8.5
11.1
2025 Pence
2024 Pence
Diluted (loss)/earnings per ordinary share From continuing operations attributable to the ordinary equity holders of the Company From discontinued operations attributable to the ordinary equity holders of the Company
(3.0)
(21.6)
8.4
11.1
11 Goodwill and intangible assets
Customer contracts and relationships £m
Development costs £m
Intangibles sub-total £m
Goodwill £m
Software £m
Total £m
Cost At 1 June 2023
324.6
21.2
13.8
179.2
214.2
538.8
Additions
—
1.4
1.0
0.2
2.6
2.6
Disposals (see Note 31)
(5.9)
(0.6)
(9.9) (2.5) (0.1)
— —
(10.5)
(16.4) (54.6) (19.1)
Assets classified as held for sale (Note 16) Effects of movements in exchange rates
(52.1)
—
(2.5) (9.7)
(9.4)
(0.2)
(9.4)
At 30 September 2024
257.2
21.8
2.3
170.0
194.1
451.3
—
0.4
—
—
0.4
0.4
Additions
— (0.8)
0.2
0.6
— —
Reclassification
(110.2)
(3.8)
—
(95.1)
(98.9)
(209.1)
Assets classified as held for sale (Note 16) Effects of movements in exchange rates
— — 0.6
1.0
1.6
1.6
At 30 September 2025
147.0
17.6
3.1
76.5
97.2
244.2
Accumulated amortisation and impairment At 1 June 2023
(68.8)
(14.5)
(11.1) (1.3)
(77.7) (12.5)
(103.3)
(172.1) (15.8) (31.9)
Charge for period
—
(2.0)
(15.8)
Impairment Disposals
(31.9)
—
—
— — —
—
— — — — — —
8.8 2.4 0.1
8.8 2.4 3.0
8.8 2.4 3.0
Assets classified as held for sale (Note 16) Effects of movements in exchange rates
2.9
At 30 September 2024
(100.7)
(16.5)
(1.1)
(87.3)
(104.9)
(205.6)
— (1.4) — 1.8
(0.7)
(8.1)
(10.2)
(10.2)
Charge for year
— 21.0
22.8
22.8
Assets classified as held for sale (Note 16) Effects of movements in exchange rates
— — (0.4)
(0.9)
(1.3)
(1.3)
At 30 September 2025
(100.7)
(16.1)
(2.2)
(75.3)
(93.6)
(194.3)
Net book value At 30 September 2024
156.5
5.3
1.2
82.7
89.2
245.7
At 30 September 2025
46.3
1.5
0.9
1.2
3.6
49.9
NCC Group plc — Annual report and accounts for the year ended 30 September 2025 131
Made with FlippingBook Online newsletter maker