16 Discontinued operations and assets and liabilities held for sale continued Current year – Escode continued The following assets and liabilities were reclassified as held for sale in relation to discontinued operations as at 30 September 2025:
30 September 2025 £m
Assets classified as held for sale: Goodwill
110.2
76.1
Intangible fixed assets Tangible fixed assets Right-of-use assets
0.2 2.0 5.1 3.9 0.5
Trade and other receivables Cash and cash equivalents
Contract assets
Total assets classified as held for sale
198.0
Liabilities associated with assets classified as held for sale: Lease liabilities
(3.0) (6.2) (0.3)
Trade and other payables
Provisions
(24.7)
Deferred revenue Current tax liability
(5.6)
Total liabilities associated with assets classified as held for sale
(39.8)
Prior period – Fox Crypto B.V. On 1 August 2024, the Group announced the disposal of Fox Crypto B.V. for an initial expected gross consideration of €77.3m to CR Group Nordic AB. As at 30 September 2024, the disposal was yet to be finalised; however, the sale of this business was considered highly probable and, accordingly, Fox Crypto’s assets and liabilities were reclassified as held for sale as at 30 September 2024. Fox Crypto B.V. did not meet the definition of discontinued operations. On 28 March 2025, the Group completed the disposal of its entire 100% interest in Fox Crypto, a foreign operation, for total cash consideration of £65.6m. Following completion, all assets and liabilities held for sale were derecognised. The Group did not retain any interest in Fox Crypto, and no
contingent consideration was recognised. For further details on the disposal see Note 31. The table below sets out the assets held for sale balances as at 30 September 2024:
30 September 2024 £m
Assets classified as held for sale: Goodwill
51.9
Intangible fixed assets Right-of-use assets
0.1 0.4 1.1 0.6 4.3 3.1
Property, plant and equipment
Inventories
Trade and other receivables
Contract assets
Total assets classified as held for sale
61.5
Liabilities associated with assets classified as held for sale: Trade and other payables
(1.4) (3.1) (0.4) (0.8)
Deferred revenue Lease liabilities
Provisions
Total liabilities associated with assets classified as held for sale
(5.7)
NCC Group plc — Annual report and accounts for the year ended 30 September 2025 139
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