Company registration number 07216951 (England and Wales)
CCGH LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
CCGH LIMITED
COMPANY INFORMATION
Directors
Mr S A J Lowndes
Mr T F Leonard
Company number
07216951
Registered office
Hays House
Millmead
Guildford
Surrey
GU2 4HJ
Auditor
Edwards
34 High Street
Aldridge
Walsall
West Midlands
WS9 8LZ
CCGH LIMITED
CONTENTS
Page
Directors' report
1 - 2
Directors' responsibilities statement
3
Independent auditor's report
4 - 6
Income statement
7
Statement of financial position
8
Statement of changes in equity
9
Notes to the financial statements
10 - 17
CCGH LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
- 1 -
The directors present their annual report and financial statements for the year ended 31 December 2023.
Principal activities
The purpose of CCGH Limited is that of a holding company. The company is a subsidiary of Information Services Group, Inc., ('ISG', 'the Group'). The Group is a management consulting firm that identifies and delivers significant improvement in the business operations of large global organisations. With over 1,300 professionals operating in 21 countries, ISG brings together a more comprehensive range of research, consulting and managed services offerings to deliver even greater value for our clients. From trusted business performance metrics and detailed assessment analytics to industry-leading transformation methodologies, ISG helps clients assess, optimise, and manage their operational environment and drive operational excellence throughout your organisation.
Results and dividends
The results for the year are set out on page 7.
Ordinary dividends were paid amounting to £Nil (2022: £8,423,416).
Directors
The directors who held office during the year and up to the date of signature of the financial statements were as follows:
Mr S A J Lowndes
Mr A R Scheller
(Resigned 31 December 2023)
Mr T F Leonard
Directors' insurance
Throughout the financial year and up to the date of the approval of these financial statements, the ultimate parent company, Information Services Group, Inc., maintained Directors' and Officers' Liability insurance policies on behalf of the directors of the company. These policies meet the Companies Act 2006 definition of a qualifying third party indemnity provision.
Auditor
In accordance with the company's articles, a resolution proposing that Edwards be reappointed as auditor of the company will be put at a General Meeting.
Statement of disclosure to auditor
So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.
Funding and liquidity
The company has net current liabilities of £241,019 as at 31 December 2023 (2022: £232,565). The financial statements have been prepared on a going concern basis, which is dependent on the continuing financial support of the ultimate parent company, Information Services Group, Inc.
Information Services Group, Inc. has confirmed that it will provide financing to the company, if required, to allow the company to pay its debts as they fall due, for a period of at least twelve months following the signing of these financial statements.
Small companies exemption
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
CCGH LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 2 -
On behalf of the board
Mr S A J Lowndes
Director
27 September 2024
CCGH LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2023
- 3 -
The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:
select suitable accounting policies and then apply them consistently;
make judgements and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
CCGH LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF CCGH LIMITED
- 4 -
Opinion
We have audited the financial statements of CCGH Limited (the 'company') for the year ended 31 December 2023 which comprise the income statement, the statement of financial position, the statement of changes in equity and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 101 Reduced Disclosure Framework (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the company's affairs as at 31 December 2023 and of its loss for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
the information given in the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the directors' report has been prepared in accordance with applicable legal requirements.
CCGH LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF CCGH LIMITED
- 5 -
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.
Responsibilities of directors
As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Based on our understanding of the industry, we identified that the principal risks of non-compliance related to GDPR. We considered the extent to which non-compliance might have a material affect on the financial statements. We also considered those laws and regulations that have a direct impact on preparation of the financial statements, such as the Companies Act 2006. We examined management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of overriding of controls) and determined that the principal risks were relating to management bias in accounting estimates, in particular those relating to the carrying value of investments. We also discussed with management the possibility of non-compliance with such regulations as noted above and reviewed the management controls in place to detect such irregularities. Audit procedures included challenging assumptions made by management in their significant accounting estimates. There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions described in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one due to error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.
A further description of our responsibilities is available on the Financial Reporting Council's website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
CCGH LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF CCGH LIMITED
- 6 -
This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
Paul Tonks BSc (Econ) FCA (Senior Statutory Auditor)
For and on behalf of Edwards
1 October 2024
Chartered Accountants
Statutory Auditor
34 High Street
Aldridge
Walsall
West Midlands
WS9 8LZ
CCGH LIMITED
INCOME STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2023
- 7 -
2023
2022
Notes
£
£
Administrative expenses
(8,454)
(10,394)
Investment income
7
8,439,611
Finance costs
8
-
(16,195)
(Loss)/profit before taxation
(8,454)
8,413,022
Tax on (loss)/profit
9
(Loss)/profit and total comprehensive income for the financial year
(8,454)
8,413,022
The income statement has been prepared on the basis that all operations are continuing operations.
CCGH LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2023
31 December 2023
- 8 -
2023
2022
Notes
£
£
£
£
Non-current assets
Investments
11
6,940,179
6,940,179
Current assets
Trade and other receivables
13
413,968
422,253
Current liabilities
14
(654,987)
(654,818)
Net current liabilities
(241,019)
(232,565)
Total assets less current liabilities
6,699,160
6,707,614
Equity
Called up share capital
16
324,423
324,423
Retained earnings
6,374,737
6,383,191
Total equity
6,699,160
6,707,614
The financial statements were approved by the board of directors and authorised for issue on 27 September 2024 and are signed on its behalf by:
Mr S A J Lowndes
Director
Company Registration No. 07216951
CCGH LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023
- 9 -
Share capital
Share premium account
Retained earnings
Total
Notes
£
£
£
£
Balance at 1 January 2022
324,423
11,916,745
(5,523,160)
6,718,008
Year ended 31 December 2022:
Profit and total comprehensive income for the year
-
-
8,413,022
8,413,022
Dividends
10
-
-
(8,423,416)
(8,423,416)
Reduction in shares
16
(11,916,745)
11,916,745
Balance at 31 December 2022
324,423
6,383,191
6,707,614
Year ended 31 December 2023:
Loss and total comprehensive income for the year
-
-
(8,454)
(8,454)
Balance at 31 December 2023
324,423
6,374,737
6,699,160
On 16 September 2022, the company passed a special resolution such that the share premium account of the company be reduced from £11,916,745 to £Nil by the payment out of it to the sum of £11,916,745 into the company's retained earnings.
CCGH LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
- 10 -
1
Accounting policies
Company information
CCGH Limited is a private company limited by shares incorporated in England and Wales. The registered office is Hays House, Millmead, Guildford, Surrey, GU2 4HJ. The company's principal activities and nature of its operations are disclosed in the directors' report.
1.1
Accounting convention
The financial statements have been prepared in accordance with Financial Reporting Standard 101 Reduced Disclosure Framework (FRS 101) and in accordance with applicable accounting standards.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared on the historical cost basis. The principal accounting policies adopted are set out below.
As permitted by FRS 101, the company has taken advantage of the disclosure exemptions available under that standard in relation to financial instruments, presentation of a cash flow statement, presentation of comparative information in respect of certain assets, standards not yet effective and related party transactions.
Where required, equivalent disclosures are given in the group accounts of Information Services Group, Inc. The group accounts of Information Services Group, Inc are available to the public.
1.2
Going concern
The company monitors cash flow as part of its control procedures. The directors consider cash flow projections on a monthly basis and ensure that appropriate facilities are available to be drawn upon as necessary.
Based upon the activity levels forecast and confirmation that sufficient financial support will be provided by the ultimate parent company, the directors consider that the company will be able to maintain its cash at bank resources through the period that is twelve months from the date of approval of these financial statements.
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
CCGH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 11 -
1.3
Non-current investments
Investments in subsidiary companies are held at cost less accumulated impairment losses.
At each balance sheet date non-financial assets not carried at fair value are assessed to determine whether there is an indication that the assets (or asset's cash generating unit) may be impaired. If there is such an indication, the recoverable amount of the asset (or asset's cash generating unit) is compared to the carrying amount of the asset (or asset's cash generating unit).
The recoverable amount of the asset (or asset's cash generating unit) is the higher of the fair value less costs to sell and value in use. Value in use is defined as the present value of the future cash flows before interest and tax obtainable as a result of the asset's (or asset's cash generating unit) continued use.
These cash flows are discontinued using a pre-tax discount rate that represents the current market risk-free rate and the risks inherent in the asset.
If the recoverable amount of the asset (or asset's cash generating unit) is estimated to be lower than the carrying amount, the carrying amount is reduced to its recoverable amount. An impairment loss is recognised in the profit and loss account, unless the asset have been revalued when the amount is recognised in other comprehensive income to the extent of any previously recognised revaluation. Thereafter any excess is recognised in profit or loss.
If an impairment loss is subsequently reversed, the carrying amount of the asset (or asset's cash generating unit) is increased to the revised estimate of its recoverable amount, but only to the extent that the revised carrying amount does not exceed the carrying amount that would have been determined (net of depreciation or amortisation) had no impairment loss been recognised in prior periods. A reversal of an impairment loss is recognised in the profit and loss account.
1.4
Financial assets
Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument. Financial assets are classified into specified categories, depending on the nature and purpose of the financial assets.
At initial recognition, financial assets classified as fair value through profit and loss are measured at fair value and any transaction costs are recognised in profit or loss. Financial assets not classified as fair value through profit and loss are initially measured at fair value plus transaction costs.
1.5
Financial liabilities
The company recognises financial debt when the company becomes a party to the contractual provisions of the instruments. Financial liabilities are classified as either 'financial liabilities at fair value through profit or loss' or 'other financial liabilities'.
1.6
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
CCGH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 12 -
1.7
Foreign exchange
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.
1.8
The financial statements present information about the company as an individual undertaking and not about its group. The company and its subsidiary undertaking comprise a small-sized group. the company has therefore taken advantage of the exemptions provided by section 401 of the Companies Act 2006 not to prepare group accounts.
2
Adoption of new and revised standards and changes in accounting policies
In the current year, there were no new and revised Standards and Interpretations that had been adopted by the company which had an effect on the current period or future periods.
3
Critical accounting estimates and judgements
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
The estimates and assumptions which have a significant risk of carrying a material adjustment to the carrying amount of assets and liabilities are outlined below.
Critical judgements
Carrying value of investments
The carrying value of investments in subsidiary companies is dependent on the calculation of value in use, which uses a number of assumptions about future performance and expectations.
4
Operating loss
2023
2022
£
£
Operating loss for the year is stated after charging/(crediting):
Fees payable to the company's auditor for the audit of the company's financial statements
4,650
4,370
5
Employees
The average monthly number of persons (including directors) employed by the company during the year was 0 (2022: 0).
CCGH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 13 -
6
Directors' remuneration
The remuneration of all of the directors was borne by other group subsidiaries which make no recharge to the company. The directors are also directors of a number of fellow group subsidiaries and it is not possible to make an accurate apportionment of their remuneration in respect of each of the other companies that they are a director of.
7
Investment income
2023
2022
£
£
Interest income
Interest receivable from group undertakings
16,195
Income from fixed asset investments
Income from shares in group undertakings
8,423,416
Total income
8,439,611
8
Finance costs
2023
2022
£
£
Interest on financial liabilities measured at amortised cost:
Interest payable to group undertakings
16,195
CCGH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 14 -
9
Taxation
2023
2022
£
£
Current tax
UK corporation tax for the current period
-
-
Total current tax
The charge for the year can be reconciled to the (loss)/profit per the income statement as follows:
2023
2022
£
£
(Loss)/profit before taxation
(8,454)
8,413,022
Expected tax (credit)/charge based on a corporation tax rate of 25.00% (2022: 19.00%)
(2,114)
1,598,474
Income not taxable
(1,600,449)
Group relief
2,114
1,975
Taxation charge for the year
-
-
Factors that may affect future tax charges
In October 2022, the UK Government announced that the proposed increase in the UK Corporation Tax rate to 25% will go ahead as planned starting 1 April 2023. As such, any deferred tax has been recognised at future tax rates based on the estimated timing of reversal.
There were no other factors that may affect future tax charges.
10
Dividends
2023
2022
2023
2022
per share
per share
Total
Total
£
£
£
£
Ordinary shares
Dividend paid
-
25.96
-
8,423,416
CCGH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 15 -
11
Investments
Current
Non-current
2023
2022
2023
2022
£
£
£
£
Other investments
-
-
6,940,179
6,940,179
The company has not designated any financial assets that are not classified as held for trading as financial assets at fair value through profit or loss.
Movements in non-current investments
Subsidiaries
£
Cost or valuation
At 1 January 2023 & 31 December 2023
6,940,179
Carrying amount
At 31 December 2023
6,940,179
At 31 December 2022
6,940,179
12
Subsidiaries
Details of the company's subsidiaries at 31 December 2023 are as follows:
Name of undertaking
Country of incorporation
Principal activities
% Held
Shares
Voting
Information Services Group Netherlands BV
Netherlands
Management consultancy
100.00
100.00
Compass Publishing BV
Netherlands
Dormant
100.00
100.00
ISG (Group Services) Limited
England
Provision of group management services
100.00
100.00
Information Services Group Europe Limited
England
Consultancy
100.00
100.00
Information Services Group Germany GmbH
Germany
Consultancy
100.00
100.00
Compass Management Consulting Limited
Canada
Dormant
100.00
100.00
ISG Information Services Group SA
France
Consultancy
100.00
100.00
Information Services Group Italia SpA
Italy
Consultancy
100.00
100.00
Information SG (Finland) Oy
Finland
Consultancy
100.00
100.00
Information Services Group Sweden AB
Sweden
Consultancy
100.00
100.00
Information Services Group Denmark ApS
Denmark
Consultancy
100.00
100.00
Information Services Group Netherlands BV ('BV') is the only subsidiary owned directly by the company. The remaining subsidiaries listed above are all owned indirectly by the company through it's investment in BV.
CCGH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 16 -
13
Trade and other receivables
2023
2022
£
£
Amounts owed by fellow group undertakings
413,968
422,251
Prepayments and accrued income
2
413,968
422,253
Amounts owed by group undertakings are unsecured, interest free and are repayable on demand.
14
Liabilities
2023
2022
Notes
£
£
Trade and other payables
15
654,987
654,818
15
Trade and other payables
2023
2022
£
£
Amounts owed to fellow group undertakings
649,179
649,179
Accruals and deferred income
5,808
5,639
654,987
654,818
Amounts owed to group undertakings are unsecured, interest free and repayable on demand.
16
Share capital
2023
2022
2023
2022
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
324,423
324,423
324,423
324,423
17
Related party transactions
The company is a wholly owned subsidiary of Information Services Group, Inc. and the company has taken advantage of the exemption provided by FRS101 from disclosing related party transactions with other wholly owned entities.
CCGH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 17 -
18
Controlling party
The company's immediate parent undertaking is ISG Information Services Group Americas, Inc., a company registered in the United States of America.
The company's ultimate parent undertaking and its controlling party is Information Services Group, Inc., a company registered in the United States of America. The consolidated financial statements of Information Services Group, Inc. are available at 2187 Atlantic Street, Stamford, CT 06902, USA. No other group financial statements include the results of the company.
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