Company registration number 16200862 (England and Wales)
DRC TOPCO LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
DRC TOPCO LIMITED
CONTENTS
Page
Group balance sheet
1
Company balance sheet
2
Notes to the financial statements
3 - 14
DRC TOPCO LIMITED
GROUP BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
Notes
£
£
Fixed assets
Intangible assets
4
9,821,748
Tangible assets
5
79,478
9,901,226
Current assets
Stocks
11,854
Debtors
8
2,029,788
Cash at bank and in hand
1,082,714
3,124,356
Creditors: amounts falling due within one year
9
(2,097,202)
Net current assets
1,027,154
Total assets less current liabilities
10,928,380
Creditors: amounts falling due after more than one year
10
(7,857,435)
Provisions for liabilities
(19,866)
Net assets
3,051,079
Capital and reserves
Called up share capital
12
2,385,000
Profit and loss reserves
666,079
Total equity
3,051,079

T he directors of the group have elected not to include a copy of the profit and loss account within the financial statements.

These financial statements have been prepared in accordance with the provisions applicable to groups and companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 24 February 2026 and are signed on its behalf by:
24 February 2026
Ms S Elliott
Director
Company registration number 16200862 (England and Wales)
DRC TOPCO LIMITED
COMPANY BALANCE SHEET
AS AT 30 SEPTEMBER 2025
30 September 2025
- 2 -
2025
Notes
£
£
Fixed assets
Investments
6
9,582,423
Current assets
Debtors
8
1,506,916
Cash at bank and in hand
95,231
1,602,147
Creditors: amounts falling due within one year
9
(994,996)
Net current assets
607,151
Total assets less current liabilities
10,189,574
Creditors: amounts falling due after more than one year
10
(7,856,250)
Net assets
2,333,324
Capital and reserves
Called up share capital
12
2,385,000
Profit and loss reserves
(51,676)
Total equity
2,333,324

As permitted by s408 Companies Act 2006, the c ompany has not presented its own profit and loss account and related notes. The c ompany’s loss for the year was £51,676.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 24 February 2026 and are signed on its behalf by:
24 February 2026
Ms S Elliott
Director
Company registration number 16200862 (England and Wales)
DRC TOPCO LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

DRC Topco Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is Unit 4 Manor Farm Offices, Flexford Road, North Baddesley, Southampton, Hampshire, United Kingdom, SO52 9DF.

The group consists of DRC Topco Limited and all of its subsidiaries.

1.1
Reporting period

The financial statements cover the period from incorporation on 22 January 2025 to 30 September 2025.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Business combinations

In the parent company financial statements, t he cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill. The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date. Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 months following the acquisition date. I nvestments in subsidiaries, joint ventures and associates are accounted for at cost less impairment.

Deferred tax is recognised on differences between the value of assets (other than goodwill) and liabilities recognised in a business combination accounted for using the purchase method and the amounts that can be deducted or assessed for tax, considering the manner in which the carrying amount of the asset or liability is expected to be recovered or settled. The deferred tax recognised is adjusted against goodwill or negative goodwill.

1.4
Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company DRC Topco Limited together with all entities controlled by the parent company (its subsidiaries).

All financial statements are made up to 30 September 2025. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the g roup.

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

Subsidiaries are consolidated in the group’s financial statements from the date that control commences until the date that control ceases.

DRC TOPCO LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the group 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.

1.6
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, being the mobile revenue share and ancillary payments from networks and amounts due in respect of fixed line and converged telephony solutions and is shown net of VAT and other sales related taxes and is recognised over the course of the period of supply. Bonuses are recognised at the inception of a contractual period.

Turnover also includes the net amount invoiced to customers in respect of the sale of mobile telephones and accessories and the provision of IT equipment installation and ongoing ancillary services and is also shown net of VAT. This is recognised at the time of supply which is when risks and rewards transfer to the customer.

1.7
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.8
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of a business over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.9
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Development costs
10% straight line
1.10
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

DRC TOPCO LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 5 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
10% straight line
Fixtures and fittings
25% reducing balance
Computers
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

1.11
Fixed asset investments

I n the parent company financial statements, investments in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.12
Impairment of fixed assets

At each reporting period end date, the group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.13
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.14
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.15
Financial instruments

The group has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the group's balance sheet when the group becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

DRC TOPCO LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 6 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest m ethod unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the group transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the group after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the group's contractual obligations expire or are discharged or cancelled.

DRC TOPCO LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 7 -
1.16
Equity instruments

Equity instruments issued by the group are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the group.

1.17
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 profit and loss account 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 group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset if, and only if, there is a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.18
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.19
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

DRC TOPCO LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 8 -
2
Judgements and key sources of estimation uncertainty

In the application of the group’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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Capitalisation of development costs

An intangible asset is recognised in relation to the development of new software. Calculation of the additions requires judgements to be made in relation to the amount of time spent on the development of the asset. Management review the element of the cost which should be capitalised each year and for 2025 80% of the relevant time has been capitalised. Management keep this judgement under constant review.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Value of development intangible fixed asset

Determining whether the value of development costs in relation to software is impaired requires an assessment of the future economic benefits to be derived from the asset, alongside potential recoverable value. Management consider that the net book value of the intangible asset at the balance sheet date of £240,321 is a fair reflection of the value and as such no impairment losses have been recognised.

3
Employees

The average monthly number of persons (including directors) employed by the group and company during the period was:

Group
Company
2025
2025
Number
Number
Total
20
4
DRC TOPCO LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 9 -
4
Intangible fixed assets
Group
Goodwill
Other
Total
£
£
£
Cost
At 22 January 2025
-
0
-
0
-
0
Additions
10,085,727
253,443
10,339,170
At 30 September 2025
10,085,727
253,443
10,339,170
Amortisation and impairment
At 22 January 2025
-
0
-
0
-
0
Amortisation charged for the period
504,300
13,122
517,422
At 30 September 2025
504,300
13,122
517,422
Carrying amount
At 30 September 2025
9,581,427
240,321
9,821,748
The company had no intangible fixed assets at 30 September 2025.
5
Tangible fixed assets
Group
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 22 January 2025
-
0
-
0
-
0
Additions
7,556
86,543
94,099
Disposals
-
0
(2,020)
(2,020)
At 30 September 2025
7,556
84,523
92,079
Depreciation and impairment
At 22 January 2025
-
0
-
0
-
0
Depreciation charged in the period
663
12,123
12,786
Eliminated in respect of disposals
-
0
(185)
(185)
At 30 September 2025
663
11,938
12,601
Carrying amount
At 30 September 2025
6,893
72,585
79,478
The company had no tangible fixed assets at 30 September 2025.
DRC TOPCO LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 10 -
6
Fixed asset investments
Group
Company
2025
2025
£
£
Shares in group undertakings and participating interests
-
9,582,423
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 22 January 2025
-
Additions
9,582,423
At 30 September 2025
9,582,423
Carrying amount
At 30 September 2025
9,582,423
7
Subsidiaries

Details of the company's subsidiaries at 30 September 2025 are as follows:

Name of undertaking
Address
Class of
% Held
shares held
Direct
Indirect
DRC Group Holdings Limited
1
Ordinary shares
100.00
-
D R Communications Limited
1
Ordinary shares
0
100.00
DRC Corporate Trustee Limited
1
Ordinary shares
0
100.00

Registered office addresses (all UK unless otherwise indicated):

1
10 Kingsclere Park, Kingsclere, Newbury, England, RG20 4SW
8
Debtors
Group
Company
2025
2025
Amounts falling due within one year:
£
£
Trade debtors
441,754
-
0
Corporation tax recoverable
269,849
-
0
Amounts owed by group
-
0
1,384,445
Other debtors
1,250,619
122,471
1,962,222
1,506,916
Deferred tax asset
67,566
-
0
2,029,788
1,506,916
DRC TOPCO LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 11 -
9
Creditors: amounts falling due within one year
Group
Company
2025
2025
£
£
Bank loans
375,000
375,000
Trade creditors
643,652
-
0
Amounts owed to group undertakings
-
0
312,483
Corporation tax payable
11,771
-
0
Other taxation and social security
171,030
-
0
Other creditors
895,749
307,513
2,097,202
994,996
10
Creditors: amounts falling due after more than one year
Group
Company
2025
2025
£
£
Bank loans and overdrafts
1,031,250
1,031,250
Other creditors
6,826,185
6,825,000
7,857,435
7,856,250
Amounts included above which fall due after five years are as follows:
Payable by instalments
5,625,000
5,625,000
11
Loans and overdrafts
Group
Company
2025
2025
£
£
Bank loans
1,406,250
1,406,250
Other loans
7,621,125
7,125,000
9,027,375
8,531,250
Payable within one year
1,171,125
675,000
Payable after one year
7,856,250
7,856,250

The bank loan is secured over the assets of the companies within the group.

The group’s bank borrowings are secured by fixed and floating charges and negative pledges over the assets of the group, including property and trade assets. Certain group companies have provided guarantees in respect of bank facilities. At the balance sheet date, secured bank borrowings amounted to £1,406,250.

DRC TOPCO LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 12 -
12
Share capital
Group and company
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary shares of £1 each
10,000
10,000
2025
2025
Preference share capital
Number
£
Issued and fully paid
Preference shares of £1 each
2,375,000
2,375,000
Preference shares classified as equity
2,375,000
Total equity share capital
2,385,000
13
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the group's and the parent company's affairs as at 30 September 2025 and of the group's profit for the period 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.

Senior Statutory Auditor:
Adam Buse FCA
Statutory Auditor:
Fiander ETL
Date of audit report:
24 February 2026
DRC TOPCO LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 13 -
14
Acquisition of a business

On 4 April 2025 the group acquired 100% of the issued capital of DRC Group Holdings Limited.

Book Value
Adjustments
Fair Value
Net assets acquired
£
£
£
Intangible assets
221,036
-
221,036
Property, plant and equipment
83,191
-
83,191
Inventories
11,234
-
11,234
Trade and other receivables
1,612,474
-
1,612,474
Cash and cash equivalents
771,084
-
771,084
Trade and other payables
(2,633,767)
-
(2,633,767)
Tax liabilities
(543,123)
-
(543,123)
Deferred tax
(25,434)
-
(25,434)
Total identifiable net assets
(503,305)
-
(503,305)
Goodwill
10,085,728
Total consideration
9,582,423
The consideration was satisfied by:
£
Issue of preference shares
2,375,000
Issue of loan notes
7,125,000
Legal fees on acquisition
82,423
9,582,423
Contribution by the acquired business for the reporting period included in the group statement of comprehensive income since acquisition:
£
Turnover
2,170,966
Profit after tax
578,734
15
Operating lease commitments

At the reporting end date the group had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

Group
Company
2025
2025
£
£
93,512
-
DRC TOPCO LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 14 -
16
Directors' transactions

Advances or credits have been granted by the group to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Closing balance
£
£
£
Interest free loans repayable on demand
-
-
115,318
115,318
-
115,318
115,318
2025-09-30 2025-01-22 false false CCH Software CCH Accounts Production 2026.100 No description of principal activity Ms S Elliott Mr R P Flynn Mr P Mettam Mr P Sunar false 0 16200862 bus:Consolidated 2025-01-22 2025-09-30 16200862 2025-01-22 2025-09-30 16200862 bus:Consolidated 2025-09-30 16200862 2025-09-30 16200862 core:NetGoodwill bus:Consolidated 2025-09-30 16200862 core:IntangibleAssetsOtherThanGoodwill bus:Consolidated 2025-09-30 16200862 core:LandBuildings bus:Consolidated 2025-09-30 16200862 core:OtherPropertyPlantEquipment bus:Consolidated 2025-09-30 16200862 core:CurrentFinancialInstruments core:WithinOneYear bus:Consolidated 2025-09-30 16200862 core:CurrentFinancialInstruments bus:Consolidated 2025-09-30 16200862 core:CurrentFinancialInstruments 2025-09-30 16200862 core:ShareCapital bus:Consolidated 2025-09-30 16200862 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2025-09-30 16200862 core:ShareCapital 2025-09-30 16200862 core:RetainedEarningsAccumulatedLosses 2025-09-30 16200862 bus:Director1 2025-01-22 2025-09-30 16200862 core:Goodwill 2025-01-22 2025-09-30 16200862 core:IntangibleAssetsOtherThanGoodwill 2025-01-22 2025-09-30 16200862 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-22 2025-09-30 16200862 core:LeaseholdImprovements 2025-01-22 2025-09-30 16200862 core:FurnitureFittings 2025-01-22 2025-09-30 16200862 core:ComputerEquipment 2025-01-22 2025-09-30 16200862 core:NetGoodwill bus:Consolidated 2025-01-21 16200862 core:IntangibleAssetsOtherThanGoodwill bus:Consolidated 2025-01-21 16200862 bus:Consolidated 2025-01-21 16200862 core:Goodwill bus:Consolidated 2025-01-22 2025-09-30 16200862 core:IntangibleAssetsOtherThanGoodwill bus:Consolidated 2025-01-22 2025-09-30 16200862 core:NetGoodwill bus:Consolidated 2025-01-22 2025-09-30 16200862 core:LandBuildings bus:Consolidated 2025-01-21 16200862 core:OtherPropertyPlantEquipment bus:Consolidated 2025-01-21 16200862 core:LandBuildings bus:Consolidated 2025-01-22 2025-09-30 16200862 core:OtherPropertyPlantEquipment bus:Consolidated 2025-01-22 2025-09-30 16200862 core:Subsidiary1 2025-01-22 2025-09-30 16200862 core:Subsidiary2 2025-01-22 2025-09-30 16200862 core:Subsidiary3 2025-01-22 2025-09-30 16200862 core:Subsidiary1 1 2025-01-22 2025-09-30 16200862 core:Subsidiary2 2 2025-01-22 2025-09-30 16200862 core:Subsidiary3 3 2025-01-22 2025-09-30 16200862 core:WithinOneYear bus:Consolidated 2025-09-30 16200862 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 16200862 core:Non-currentFinancialInstruments core:AfterOneYear bus:Consolidated 2025-09-30 16200862 core:Non-currentFinancialInstruments core:AfterOneYear 2025-09-30 16200862 core:Non-currentFinancialInstruments bus:Consolidated 2025-09-30 16200862 core:Non-currentFinancialInstruments 2025-09-30 16200862 bus:PrivateLimitedCompanyLtd 2025-01-22 2025-09-30 16200862 bus:SmallCompaniesRegimeForAccounts bus:Consolidated 2025-01-22 2025-09-30 16200862 bus:SmallEntities bus:Consolidated 2025-01-22 2025-09-30 16200862 bus:Audited 2025-01-22 2025-09-30 16200862 bus:ConsolidatedGroupCompanyAccounts 2025-01-22 2025-09-30 16200862 bus:Director2 2025-01-22 2025-09-30 16200862 bus:Director3 2025-01-22 2025-09-30 16200862 bus:Director4 2025-01-22 2025-09-30 16200862 bus:FilletedAccounts bus:Consolidated 2025-01-22 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP