Company registration number 11738292 (England and Wales)
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
COMPANY INFORMATION
Directors
Mrs N J Bresciani
Mrs N M Lamprecht
Company number
11738292
Registered office
C/O Craufurd Hale Group
Ground Floor, Arena Court
Crown Lane
MAIDENHEAD
SL6 8QZ
Auditor
Craufurd Hale Audit Services Limited
C/O Craufurd Hale Group
Ground Floor, Arena Court
Crown Lane
MAIDENHEAD
SL6 8QZ
Business address
20 Marlyns Drive
GUILDFORD
GU4 7LS
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
CONTENTS
Page
Strategic report
1 - 4
Directors' report
5 - 7
Independent auditor's report
8 - 10
Profit and loss account
11
Group statement of comprehensive income
12
Group balance sheet
13
Company balance sheet
14
Group statement of changes in equity
15
Company statement of changes in equity
16
Group statement of cash flows
17
Company statement of cash flows
18
Notes to the financial statements
19 - 31
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

The directors present the strategic report for the year ended 31 December 2025.

Review of the business

2025 was a year of significant scale up and strategic investment for Kanso Facilities Management Limited Group of Companies, characterised by strong revenue growth, continued expansion of the workforce, and focused investment to support sustainable long term delivery.

Turnover increased to £19.54 million (2024: £14.71 million), driven by new contract wins, organic growth within existing client relationships and the continued expansion of the group's service offering across contract cleaning and facilities support activities.

Gross profit increased to £3.06 million (2024: £2.61 million). As the business expanded, the group invested in workforce capacity, mobilisation and operational resilience to support service quality and future growth.

Operating profit for the year was £1.18 million (2024: £1.58 million), with profit after taxation of £0.83 million (2024: £1.18 million).

The group maintained a strong financial position, ending the year with cash at bank of £0.94 million (2024: £0.73 million) and remaining free of bank term debt.

The company’s strategy is focused on scalable, people led growth, underpinned by disciplined financial management and strong governance.

The key strategic priorities during 2025 were:

- Client led growth: prioritising long term contractual relationships and service quality

- Workforce resilience: expanding directly employed operational teams to protect consistency and service standard s

- Operational infrastructure: continued investment in systems, equipment and digital platforms to support compliance, efficiency and transparency

- Structural development: continued development of Kanso FM EU & Ireland Limited and participation in Curo Facilities Services Limited, a 50% joint venture, providing optionality for future growth and service diversification

KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
Principal risks and uncertainties

The directors regularly review the principal risks facing the business and the mitigation measures in place.

Labour availability and cost pressures

The facilities management sector continues to experience labour shortages and wage inflation. This risk is mitigated through Living Wage alignment, workforce planning, retention initiatives and a focus on direct employment.

Client concentration and retention

The loss of a significant client could impact revenue. This risk is mitigated through strong account management, diversified sector exposure and high service standards.

Working capital and liquidity

Growth increases working capital requirements. This is mitigated through strong cash controls, debtor management and maintenance of appropriate liquidity headroom.

Regulatory and compliance risk

Health and safety, employment law and data protection are critical areas for the business. The company maintains dedicated compliance oversight and ongoing training programmes.

Environmental, social and governance (ESG) and sustainability

ESG considerations form an integral part of Kanso’s long term strategy, operational model and value proposition to clients.

Environmental performance and carbon footprint

During 2025, Kanso completed a comprehensive assessment of its organisational carbon footprint. The group’s total reported carbon footprint was 1,824.3 tonnes CO₂e.

Emissions primarily arise from Scope 3 activities typical of labour intensive service businesses, including employee commuting, purchased goods and services, business travel and capital goods.

No Scope 1 emissions were reported, and Scope 2 emissions were negligible, reflecting the company’s r emote first management model, absence of energy intensive fixed operations, and limited reliance on owned premises.

When benchmarked against comparable facilities management providers on a revenue adjusted basis, Kanso’s carbon footprint is approximately 90% lower than industry peers, a position the directors consider a structural advantage.

Environmental management and future focus

The group continues to focus on controllable environmental levers, including:

- Reducing employee commuting emissions through local recruitment and flexible scheduling

- Engaging suppliers to reduce embodied carbon in consumables and equipment

- Maintaining a virtual first approach to meetings, audits and reporting

In 2026, the group intends to further develop emissions intensity tracking and client level carbon reporting where required.

Social responsibility and workforce practices

Kanso’s social impact is delivered primarily through its employment practices and workforce engagement.

The group employed an average of 773 people during the year (2024: 606), reflecting growth and increased insourcing to protect service consistency and quality.

KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -

Financial wellbeing and employee support

In 2025, Kanso introduced Stream (formerly Wagestream) as a core benefit available to all employees, enabling colleagues to access earned pay flexibly and improve financial resilience.

In addition, all employees have access to a confidential Employee Assistance Programme (EAP) provided by Health Assured, offering:

- 24/7 mental health and wellbeing support

- Counselling services

- Legal, financial and debt management guidance

Benefits, reward and recognition

- Life insurance is provided to all managers at five times annual salary, supporting financial security for families and dependants.

- Monthly vouchers are awarded to recognise top performing site based employees.

- An annual group conference is held to recognise and celebrate outstanding contract managers for service excellence and leadership.

Fair pay, inclusion and development

Further workforce commitments include:

- Alignment with Living Wage principles

- Structured onboarding and role specific training

- Inclusive recruitment and retention practices

- Clear progression pathways across operational and management roles

The directors believe that stable, supported and recognised employment directly underpins client satisfaction and service continuity.

Governance and ESG oversight

ESG oversight sits with the Board and senior management team. ESG performance, including carbon reporting and workforce metrics, is reviewed alongside financial and operational performance. Supplier and partner expectations are aligned with the company’s ethical and environmental standards.

KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
Key Financial KPIs

KPI | 2025 | 2024
Turnover | £19.54m | £14.71m
Gross profit | £3.06m | £2.61m
Operating profit | £1.18m | £1.58m
Profit after tax | £0.81m | £1.18m
Cash at bank | £0.94m | £0.73m
Average employees | 773 | 606

Future outlook

The contracted revenue base entering 2026 is significantly higher than the prior year. The directors expect that the investments made during 2025 in workforce, systems and governance will support continued operational strength and sustainable growth over the medium term.

The group remains well positioned to meet increasing client expectations around ESG performance, workforce stability and transparency

On behalf of the board

Mrs N J Bresciani
Director
21 May 2026
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -

The directors present their annual report and financial statements for the year ended 31 December 2025.

Principal activities

The principal activity of the company continued to be that of combined facilities support activities.

Results and dividends

The results for the year are set out on page 11.

Ordinary dividends were paid amounting to £215,554. The directors do not recommend payment of a further dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mrs N J Bresciani
Mrs N M Lamprecht
Financial instruments
Treasury operations

The groups finance function is responsible for managing the liquidity, interest and foreign currency risks associated with the group’s activities.

The group manages its cash and borrowing requirements in order to maximise interest income and minimise interest expense, whilst ensuring the group has sufficient liquid resources to meet the operating needs of the business.

Interest rate risk

The group is exposed to interest rate risk on its borrowings. The group uses cashflow management so as to reduce its exposure to changes in interest rates.

Foreign currency risk

The group’s principal foreign currency exposures arise from trading with overseas companies and a foreign subsidiary.

Credit risk

Investments of cash surpluses are made through banks which must be approved by the Board.

All customers who wish to trade on credit terms are subject to credit verification procedures. Trade debtors are monitored on an ongoing basis and provision is made for doubtful debts where necessary.

Disabled persons

Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment within the group continues and that the appropriate training is arranged. It is the policy of the group that the training, career development and promotion of disabled persons should, as far as possible, be identical to that of other employees.

KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
Employee involvement

The group's policy is to consult and discuss with employees at meetings matters likely to affect employees' interests.

Information about matters of concern to employees is given to achieve a common awareness on the part of all employees of the financial and economic factors affecting the group's performance.

There is an employee share scheme in operation as a means of further encouraging the involvement of senior employees in the group's performance.

Future developments

The group expects to grow through increased customer demand and increased market share.

Auditor

Craufurd Hale Audit Services Limited were appointed as auditor to the group and in accordance with section 485 of the Companies Act 2006.

Energy and carbon report

As the group has not consumed more than 40,000 kWh of energy in this reporting period, it qualifies as a low energy user under these regulations and is not required to report on its emissions, energy consumption or energy efficiency activities.

Statement of directors' responsibilities

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 prepared the group and parent company 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 group and parent company, and of the profit or loss of the group 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 U nited K ingdom 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 group and parent company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group’s and parent company’s transactions and disclose with reasonable accuracy at any time the financial position of the group and parent 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 group and parent company, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
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 auditor of the company 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 auditor of the company is aware of that information.

On behalf of the board
Mrs N J Bresciani
Mrs N M Lamprecht
Director
Director
21 May 2026
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF KANSO FACILITIES MANAGEMENT LIMITED
- 8 -
Opinion

We have audited the financial statements of Kanso Facilities Management Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 December 2025 which comprise the group profit and loss account, the group statement of comprehensive income, the group balance sheet, the company balance sheet, the group statement of changes in equity, the company statement of changes in equity, the group statement of cash flows, the company statement of cash flows 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 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

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 31 December 2025 and of the group's profit 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.

Basis for opinion

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 group and parent 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 group's and parent 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.

Other information

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:

- T he information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- The strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF KANSO FACILITIES MANAGEMENT LIMITED
- 9 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and their environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

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 by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- the parent company financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' 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' r esponsibilities s tatement, 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 group's and parent 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 group or parent 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.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including non-compliance with laws and regulations, was as follows:

- the engagement director ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the company through discussions with management, and from our commercial knowledge and experience;

- we focussed on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery and employment legislation;

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal fee expenditure; and

- identified laws and regulations were communicated within the audit team and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- Making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF KANSO FACILITIES MANAGEMENT LIMITED
- 10 -

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and

- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statements disclosures to underlying supporting documentation;

- reading the minutes of meetings of those charged with governance; and

- enquiring of management as to actual and potential litigation and claims.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of management and inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or 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.

Use of our report

This report is made solely to the parent 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 parent 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 parent company and the parent company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Christopher Rayner FCA (Senior Statutory Auditor)
For and on behalf of Craufurd Hale Audit Services Limited, Statutory Auditor
Chartered Accountants
C/O Craufurd Hale Group
Ground Floor, Arena Court
Crown Lane
MAIDENHEAD
SL6 8QZ
21 May 2026
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
GROUP PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 11 -
2025
2024
Notes
£
£
Turnover
3
19,535,962
14,710,776
Cost of sales
(16,475,582)
(12,101,445)
Gross profit
3,060,380
2,609,331
Administrative expenses
(1,975,009)
(1,027,814)
Other operating income
90,592
-
0
Operating profit
4
1,175,963
1,581,517
Interest receivable and similar income
8
-
0
110
Interest payable and similar expenses
9
(2,059)
(2,101)
Profit before taxation
1,173,904
1,579,526
Tax on profit
10
(359,636)
(397,321)
Profit for the financial year
814,268
1,182,205
Profit for the financial year is all attributable to the owners of the parent company.
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
GROUP STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2025
- 12 -
2025
2024
£
£
Profit for the year
814,268
1,182,205
Other comprehensive income
Currency translation (loss)/gain taken to retained earnings
(522)
247
Total comprehensive income for the year
813,746
1,182,452
Total comprehensive income for the year is all attributable to the owners of the parent company.
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
GROUP BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 13 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
12
87,533
80,891
87,533
80,891
Current assets
Debtors
16
2,556,985
1,976,602
Cash at bank and in hand
972,237
749,071
3,529,222
2,725,673
Creditors: amounts falling due within one year
17
(1,939,704)
(1,729,475)
Net current assets
1,589,518
996,198
Total assets less current liabilities
1,677,051
1,077,089
Provisions for liabilities
Deferred tax liability
18
21,800
20,030
(21,800)
(20,030)
Net assets
1,655,251
1,057,059
Capital and reserves
Called up share capital
22
100
100
Profit and loss reserves
1,655,151
1,056,959
Total equity
1,655,251
1,057,059
The financial statements were approved by the board of directors and authorised for issue on 21 May 2026 and are signed on its behalf by:
21 May 2026
Mrs N J Bresciani
Mrs N M Lamprecht
Director
Director
Company registration number 11738292 (England and Wales)
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
COMPANY BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 14 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
12
87,200
80,120
Investments
13
87
87
87,287
80,207
Current assets
Debtors
16
2,569,768
1,981,892
Cash at bank and in hand
943,505
725,641
3,513,273
2,707,533
Creditors: amounts falling due within one year
17
(1,901,395)
(1,707,707)
Net current assets
1,611,878
999,826
Total assets less current liabilities
1,699,165
1,080,033
Provisions for liabilities
Deferred tax liability
18
21,800
20,030
(21,800)
(20,030)
Net assets
1,677,365
1,060,003
Capital and reserves
Called up share capital
22
100
100
Profit and loss reserves
1,677,265
1,059,903
Total equity
1,677,365
1,060,003

As permitted by section 408 of the Companies Act 2006, the c ompany has not presented its own profit and loss account and related notes. The c ompany’s profit for the year was £832,916 (2024 - £1,176,842 profit).

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 21 May 2026 and are signed on its behalf by:
21 May 2026
Mrs N J Bresciani
Mrs N M Lamprecht
Director
Director
Company registration number 11738292 (England and Wales)
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 15 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 January 2024
100
368,007
368,107
Year ended 31 December 2024:
Profit for the year
-
1,182,205
1,182,205
Other comprehensive income:
Currency translation differences
-
247
247
Total comprehensive income
-
1,182,452
1,182,452
Dividends
11
-
(493,500)
(493,500)
Balance at 31 December 2024
100
1,056,959
1,057,059
Year ended 31 December 2025:
Profit for the year
-
814,268
814,268
Other comprehensive income:
Currency translation differences
-
(522)
(522)
Total comprehensive income
-
813,746
813,746
Dividends
11
-
(215,554)
(215,554)
Balance at 31 December 2025
100
1,655,151
1,655,251
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 16 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 January 2024
100
376,561
376,661
Year ended 31 December 2024:
Profit and total comprehensive income for the year
-
1,176,842
1,176,842
Dividends
11
-
(493,500)
(493,500)
Balance at 31 December 2024
100
1,059,903
1,060,003
Year ended 31 December 2025:
Profit and total comprehensive income
-
832,916
832,916
Dividends
11
-
(215,554)
(215,554)
Balance at 31 December 2025
100
1,677,265
1,677,365
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
GROUP STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 17 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
27
1,032,160
1,307,626
Interest paid
(2,059)
(2,101)
Income taxes paid
(410,612)
(376,370)
Net cash inflow from operating activities
619,489
929,155
Investing activities
Purchase of tangible fixed assets
(88,185)
(85,200)
Proceeds from disposal of tangible fixed assets
1,438
-
Loans made to other entities
(93,500)
-
Interest received
-
0
110
Net cash used in investing activities
(180,247)
(85,090)
Financing activities
Repayment of bank loans
-
(122,667)
Dividends paid to equity shareholders
(215,554)
(493,500)
Net cash used in financing activities
(215,554)
(616,167)
Net increase in cash and cash equivalents
223,688
227,898
Cash and cash equivalents at beginning of year
749,071
520,926
Effect of foreign exchange rates
(522)
247
Cash and cash equivalents at end of year
972,237
749,071
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
COMPANY STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 18 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
28
1,025,869
1,321,218
Interest paid
(2,059)
(2,101)
Income taxes paid
(410,145)
(376,370)
Net cash inflow from operating activities
613,665
942,747
Investing activities
Purchase of tangible fixed assets
(88,185)
(85,200)
Proceeds from disposal of tangible fixed assets
1,438
-
0
Loans made
(93,500)
-
0
Interest received
-
0
110
Net cash used in investing activities
(180,247)
(85,090)
Financing activities
Repayment of bank loans
-
(122,667)
Dividends paid to equity shareholders
(215,554)
(493,500)
Net cash used in financing activities
(215,554)
(616,167)
Net increase in cash and cash equivalents
217,864
241,490
Cash and cash equivalents at beginning of year
725,641
484,151
Cash and cash equivalents at end of year
943,505
725,641
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 19 -
1
Accounting policies
Company information

Kanso Facilities Management Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is C/O Craufurd Hale Group, Ground Floor, Arena Court, Crown Lane, MAIDENHEAD, SL6 8QZ.

The group consists of Kanso Facilities Management Limited and all of its subsidiaries.

1.1
Basis of preparation

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.

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.

1.2
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 equity instruments issued.

1.3
Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company Kanso Facilities Management Limited together with all entities controlled by the parent company (its subsidiaries) and the group’s share of its interests in joint ventures and associates.

All financial statements are made up to 31 December 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.

1.4
Going concern

A t the time of approving the financial statements, t he directors have a reasonable expectation that the group and parent company ha ve adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.5
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 20 -

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion can be estimated reliably.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation.

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:

Plant and equipment
33% on cost
Computers
33% on cost

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.

1.7
Fixed asset investments

Interests in subsidiaries are measured at cost.

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.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks.

1.9
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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

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 and bank loans are recognised at transaction price including transaction costs.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities.

1.10
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.

KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 21 -
1.11
Taxation

The tax expense represents the sum of the tax currently payable.

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.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled. Deferred tax is charged or credited in the profit and loss account.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

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

1.13
Retirement benefits

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

1.14
Share-based payments

The company participates in a share-based payment arrangement granted to its employees as detailed in note 22.

1.15
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.

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.

3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
Cleaning and other services
19,535,962
14,710,776
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
3
Turnover and other revenue
(Continued)
- 22 -
2025
2024
£
£
Turnover analysed by geographical market
Ireland
287,840
254,265
United Kingdom
19,248,122
14,456,511
19,535,962
14,710,776
2025
2024
£
£
Other revenue
Interest income
-
110
Connected companies recharge
90,592
-
4
Operating profit
2025
2024
£
£
Operating profit for the year is stated after charging/(crediting):
Exchange (gains)/losses
(1,445)
500
Depreciation of tangible fixed assets
52,517
47,895
Loss on disposal of tangible fixed assets
27,588
38,453
5
Auditor's remuneration
2025
2024
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the group and company
17,000
13,000
6
Employees

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

Group
Company
2025
2024
2025
2024
Number
Number
Number
Number
Head office staff
17
7
17
7
Operational staff
756
599
733
577
Total
773
606
750
584
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
6
Employees
(Continued)
- 23 -

Their aggregate remuneration comprised:

Group
Company
2025
2024
2025
2024
£
£
£
£
Wages and salaries
13,662,815
10,279,524
13,417,766
10,076,303
Social security costs
1,405,547
746,727
1,383,989
727,619
Pension costs
397,914
137,853
397,914
137,853
15,466,276
11,164,104
15,199,669
10,941,775
7
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
115,076
79,243
Company pension contributions to defined contribution schemes
70,383
1,872
185,459
81,115

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 2 (2024 - 1).

The number of directors who are entitled to receive shares under long term incentive schemes during the year was 1 (2024 - 1).

8
Interest receivable and similar income
2025
2024
£
£
Interest income
Other interest income
-
110
9
Interest payable and similar expenses
2025
2024
£
£
Other finance costs:
Other interest
2,059
2,101
10
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
357,866
397,032
Foreign current tax on profits for the current period
-
0
467
Total current tax
357,866
397,499
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
10
Taxation
2025
2024
£
£
(Continued)
- 24 -
Deferred tax
Origination and reversal of timing differences
1,770
(178)
Total tax charge
359,636
397,321

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
1,173,904
1,579,526
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
293,476
394,882
Tax effect of expenses that are not deductible in determining taxable profit
61,137
3,547
Tax effect of utilisation of tax losses not previously recognised
-
0
(696)
Unutilised tax losses carried forward
2,468
-
0
Effect of overseas tax rates
2,468
(477)
Foreign exchange differences
19
(8)
Capital allowances (below)/excess of depreciation
(1,702)
251
Deferred tax movement on accelerated capital allowances
1,770
(178)
Taxation charge
359,636
397,321
11
Dividends
2025
2024
Recognised as distributions to equity holders:
£
£
Interim paid
215,554
493,500
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 25 -
12
Tangible fixed assets
Group
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 January 2025
116,630
5,943
122,573
Additions
77,056
11,129
88,185
Disposals
(32,496)
(1,785)
(34,281)
At 31 December 2025
161,190
15,287
176,477
Depreciation and impairment
At 1 January 2025
39,879
1,803
41,682
Depreciation charged in the year
47,953
4,564
52,517
Eliminated in respect of disposals
(4,908)
(347)
(5,255)
At 31 December 2025
82,924
6,020
88,944
Carrying amount
At 31 December 2025
78,266
9,267
87,533
At 31 December 2024
76,751
4,140
80,891
Company
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 January 2025
116,630
4,628
121,258
Additions
77,056
11,129
88,185
Disposals
(32,496)
(1,785)
(34,281)
At 31 December 2025
161,190
13,972
175,162
Depreciation and impairment
At 1 January 2025
39,879
1,259
41,138
Depreciation charged in the year
47,953
4,126
52,079
Eliminated in respect of disposals
(4,908)
(347)
(5,255)
At 31 December 2025
82,924
5,038
87,962
Carrying amount
At 31 December 2025
78,266
8,934
87,200
At 31 December 2024
76,751
3,369
80,120
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 26 -
13
Fixed asset investments
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Investments in subsidiaries
14
-
0
-
0
87
87
Movements in fixed asset investments
Company
Shares in subsidiaries
Shares in joint ventures
Total
£
£
£
Cost or valuation
At 1 January 2025
87
-
87
Additions
-
100
100
Share of losses of joint ventures
-
(100)
(100)
At 31 December 2025
87
-
87
Carrying amount
At 31 December 2025
87
-
87
At 31 December 2024
87
-
0
87
14
Subsidiaries

Details of the company's subsidiaries at 31 December 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Kanso FM EU & Ireland Limited
18 Westland Square, Pearse Street, Dublin 2, Ireland
Ordinary A
100.00
15
Joint ventures

Details of joint ventures at 31 December 2025 are as follows:

Name of undertaking
Registered office
Interest
% Held
held
Direct
Curo Facilities Services Limited
Ground Floor Arena Court, Crown Lane, Maidenhead, England, SL6 8QZ
Ordinary B
50.00
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 27 -
16
Debtors
Group
Company
2025
2024
2025
2024
Amounts falling due within one year:
£
£
£
£
Trade debtors
2,332,060
1,797,357
2,307,445
1,775,594
Amounts owed by group undertakings
-
0
-
0
49,417
28,198
Amounts owed by undertakings in which the company has a participating interest
38,373
-
0
38,373
-
0
Other debtors
94,271
56,382
93,698
56,299
Prepayments and accrued income
92,281
122,863
80,835
121,801
2,556,985
1,976,602
2,569,768
1,981,892
17
Creditors: amounts falling due within one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Trade creditors
209,112
190,260
193,625
189,582
Corporation tax payable
176,753
229,499
176,753
229,032
Other taxation and social security
827,892
813,150
814,274
807,613
Deferred income
19
4,917
14,365
4,917
14,365
Other creditors
319,246
342,612
319,836
332,963
Accruals and deferred income
401,784
139,589
391,990
134,152
1,939,704
1,729,475
1,901,395
1,707,707
18
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the group and company, and movements thereon:

Liabilities
Liabilities
2025
2024
Group
£
£
Accelerated capital allowances
21,800
20,030
Liabilities
Liabilities
2025
2024
Company
£
£
Accelerated capital allowances
21,800
20,030
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
18
Deferred taxation
(Continued)
- 28 -
Group
Company
2025
2025
Movements in the year:
£
£
Liability at 1 January 2025
20,030
20,030
Charge to profit or loss
1,770
1,770
Liability at 31 December 2025
21,800
21,800

T he deferred tax liability set out above is expected to reverse and relates to accelerated capital allowances.

19
Deferred income
Group
Company
2025
2024
2025
2024
£
£
£
£
Other deferred income
4,917
14,365
4,917
14,365
20
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
397,914
137,853

A defined contribution pension scheme is operated for all qualifying employees. The assets of the scheme are held separately from those of the group in an independently administered fund.

21
Share-based payment transactions
Group and company
Number of share options
Weighted average exercise price
2025
2024
2025
2024
Number
Number
£
£
Outstanding at 1 January 2025 and 31 December 2025
111,111
111,111
0.41
0.41
Exercisable at 31 December 2025
-
-
-
-
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
21
Share-based payment transactions
(Continued)
- 29 -

There were 111,111 share options granted in the year ended 31 December 2023. No options were forfeited, exercised or expired during the current or prior year.

The options outstanding at 31 December 2025 had an exercise price of £0.409 and a remaining contractual life of 10 years from 11 November 2023. The vesting period and exercise date is determined by pre-specified exercise conditions.

On the basis of materiality, no share-based payment expense has been recognised in the profit and loss account for the year or liability recognised in the balance sheet.

22
Share capital
Group and company
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary £0.0001 shares
1,000,000
1,000,000
-
100
Ordinary £0.0001 A shares
900,000
-
90
-
Ordinary £0.0001 B shares
100,000
-
10
-
2,000,000
1,000,000
100
100

On 27 May 2025 1,000,000 Ordinary £0.0001 shares were redesignated into 900,000 Ordinary £0.0001 A shares and 100,000 Ordinary £0.0001 B shares.

Ordinary A shares and Ordinary B shares have equal voting rights and to receive dividends per class of share with Ordinary A shares having rights to distributions on wind up.

23
Financial commitments, guarantees and contingent liabilities

Legal assignments of contract monies are in place with the company's bank.

Fixed and floating charges are in place with the company's bank and invoice financers.

24
Capital commitments

Amounts contracted for but not provided in the financial statements:

Group
Company
2025
2024
2025
2024
£
£
£
£
Acquisition of tangible fixed assets
-
9,995
-
9,995
25
Related party transactions
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
25
Related party transactions
(Continued)
- 30 -

Kanso Facilities Management Limited holds 50% of the voting rights in Curo Facilities Services Limited.

Included in amounts owed by undertakings in which the company has a participating interest at the balance sheet date is £38,373 due from Curo Facilities Services Limited to Kanso Facilities Management Limited.

Included in other operating income for the year ended 31 December 2025 is £90,592 management charges charged to Curo Facilities Services Limited by Kanso Facilities Management Limited.

26
Directors' transactions

Dividends totalling £215,554 (2024 - £493,500) were paid in the year in respect of shares held by the company's directors and close family members.

Kanso Facilities Management Limited advanced a loan of £93,500 to a director and majority shareholder on 19 December 2025. The loan bears interest at 3.75% per annum and is repayable on demand or no later than 18 December 2026. The balance outstanding as at 31 December 2025 was £93,500.

27
Cash generated from group operations
2025
2024
£
£
Profit after taxation
814,268
1,182,205
Adjustments for:
Taxation charged
359,636
397,321
Finance costs
2,059
2,101
Investment income
-
0
(110)
Loss on disposal of tangible fixed assets
27,588
38,453
Depreciation and impairment of tangible fixed assets
52,517
47,895
Movements in working capital:
Increase in debtors
(486,883)
(529,917)
Increase in creditors
272,423
206,876
Decrease in deferred income
(9,448)
(37,198)
Cash generated from operations
1,032,160
1,307,626
KANSO FACILITIES MANAGEMENT LIMITED
GROUP OF COMPANIES
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 31 -
28
Cash generated from operations - company
2025
2024
£
£
Profit after taxation
832,916
1,176,842
Adjustments for:
Taxation charged
359,636
396,854
Finance costs
2,059
2,101
Investment income
-
0
(110)
Loss on disposal of tangible fixed assets
27,588
38,453
Depreciation and impairment of tangible fixed assets
52,079
47,457
Movements in working capital:
Increase in debtors
(494,376)
(512,320)
Increase in creditors
255,415
209,139
Decrease in deferred income
(9,448)
(37,198)
Cash generated from operations
1,025,869
1,321,218
29
Analysis of changes in net funds - group
1 January 2025
Cash flows
Exchange rate movements
31 December 2025
£
£
£
£
Cash at bank and in hand
749,071
223,688
(522)
972,237
30
Analysis of changes in net funds - company
1 January 2025
Cash flows
31 December 2025
£
£
£
Cash at bank and in hand
725,641
217,864
943,505
2025-12-31 2025-01-01 false false CCH Software CCH Accounts Production 2026.100 Mrs N J Bresciani Mrs N M Lamprecht false 11738292 bus:Consolidated 2025-01-01 2025-12-31 11738292 2025-01-01 2025-12-31 11738292 bus:Director1 2025-01-01 2025-12-31 11738292 bus:Director2 2025-01-01 2025-12-31 11738292 bus:RegisteredOffice 2025-01-01 2025-12-31 11738292 2025-12-31 11738292 bus:Consolidated 2025-12-31 11738292 bus:Consolidated 2024-01-01 2024-12-31 11738292 2024-01-01 2024-12-31 11738292 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2025-01-01 2025-12-31 11738292 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2024-01-01 2024-12-31 11738292 bus:Consolidated 2024-12-31 11738292 2024-12-31 11738292 core:PlantMachinery bus:Consolidated 2025-12-31 11738292 core:ComputerEquipment bus:Consolidated 2025-12-31 11738292 core:PlantMachinery bus:Consolidated 2024-12-31 11738292 core:ComputerEquipment bus:Consolidated 2024-12-31 11738292 core:PlantMachinery 2025-12-31 11738292 core:ComputerEquipment 2025-12-31 11738292 core:PlantMachinery 2024-12-31 11738292 core:ComputerEquipment 2024-12-31 11738292 core:CurrentFinancialInstruments core:WithinOneYear bus:Consolidated 2025-12-31 11738292 core:CurrentFinancialInstruments bus:Consolidated 2024-12-31 11738292 core:CurrentFinancialInstruments core:WithinOneYear bus:Consolidated 2024-12-31 11738292 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 11738292 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 11738292 core:ShareCapital bus:Consolidated 2025-12-31 11738292 core:ShareCapital bus:Consolidated 2024-12-31 11738292 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2025-12-31 11738292 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2024-12-31 11738292 core:ShareCapital 2025-12-31 11738292 core:ShareCapital 2024-12-31 11738292 core:RetainedEarningsAccumulatedLosses 2025-12-31 11738292 core:RetainedEarningsAccumulatedLosses 2024-12-31 11738292 core:ShareCapital bus:Consolidated 2023-12-31 11738292 2023-12-31 11738292 core:ShareCapital 2023-12-31 11738292 core:RetainedEarningsAccumulatedLosses 2023-12-31 11738292 bus:Consolidated 2023-12-31 11738292 core:PlantMachinery 2025-01-01 2025-12-31 11738292 core:ComputerEquipment 2025-01-01 2025-12-31 11738292 core:UKTax bus:Consolidated 2025-01-01 2025-12-31 11738292 core:UKTax bus:Consolidated 2024-01-01 2024-12-31 11738292 core:ForeignTax bus:Consolidated 2025-01-01 2025-12-31 11738292 core:ForeignTax bus:Consolidated 2024-01-01 2024-12-31 11738292 bus:Consolidated 1 2025-01-01 2025-12-31 11738292 bus:Consolidated 1 2024-01-01 2024-12-31 11738292 bus:Consolidated 2 2025-01-01 2025-12-31 11738292 bus:Consolidated 2 2024-01-01 2024-12-31 11738292 bus:Consolidated 3 2025-01-01 2025-12-31 11738292 bus:Consolidated 3 2024-01-01 2024-12-31 11738292 core:PlantMachinery bus:Consolidated 2024-12-31 11738292 core:ComputerEquipment bus:Consolidated 2024-12-31 11738292 bus:Consolidated 2024-12-31 11738292 core:PlantMachinery 2024-12-31 11738292 core:ComputerEquipment 2024-12-31 11738292 2024-12-31 11738292 core:PlantMachinery bus:Consolidated 2025-01-01 2025-12-31 11738292 core:ComputerEquipment bus:Consolidated 2025-01-01 2025-12-31 11738292 core:Subsidiary1 2025-01-01 2025-12-31 11738292 core:Subsidiary1 1 2025-01-01 2025-12-31 11738292 core:JointVenture1 2025-01-01 2025-12-31 11738292 core:JointVenture1 1 2025-01-01 2025-12-31 11738292 core:CurrentFinancialInstruments bus:Consolidated 2025-12-31 11738292 core:CurrentFinancialInstruments 2025-12-31 11738292 core:CurrentFinancialInstruments 2024-12-31 11738292 core:CurrentFinancialInstruments bus:Consolidated 1 2025-12-31 11738292 core:CurrentFinancialInstruments bus:Consolidated 1 2024-12-31 11738292 core:CurrentFinancialInstruments 2 2025-12-31 11738292 core:CurrentFinancialInstruments 2 2024-12-31 11738292 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11738292 bus:FRS102 2025-01-01 2025-12-31 11738292 bus:Audited 2025-01-01 2025-12-31 11738292 bus:ConsolidatedGroupCompanyAccounts 2025-01-01 2025-12-31 11738292 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP