Company registration number 12406379 (England and Wales)
THE BUSINESS CONNECTION GROUP LIMITED
ANNUAL REPORT AND CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
THE BUSINESS CONNECTION GROUP LIMITED
COMPANY INFORMATION
Director
Ms T L Fox
Company number
12406379
Registered office
Ground Floor
Honeycomb North
Chester Business Park
Chester
CH4 9QJ
Auditor
Xeinadin Audit Limited
First Floor, The Foundation
Herons Way
Chester Business Park
Chester
Cheshire
CH4 9GB
THE BUSINESS CONNECTION GROUP LIMITED
CONTENTS
Page
Strategic report
1
Director's report
2 - 3
Independent auditor's report
4 - 6
Profit and loss account
7
Group statement of comprehensive income
8
Group balance sheet
9
Company balance sheet
10
Group statement of changes in equity
11
Company statement of changes in equity
12
Group statement of cash flows
13
Notes to the financial statements
14 - 29
THE BUSINESS CONNECTION GROUP LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

The director presents the strategic report for the year ended 31 December 2025.

Review of the business

During the year, the Group generated revenue of £32.6k (2024: £15.3m) and a profit before tax of £1.2m (2024: £887k loss).

The Directors acknowledge that the group underwent several challenges in the year.

O n 3 January 2025 the group disposed of its subsidiary TBC Recruitment Limited. The removal of the subsidiary's net assets as well as goodwill held by the group has resulted in a loss on disposal.

P ost year end a connected company went into administration and the trade was sold to a third party. As a result the balance due to the connected company by The Business Connection Group Limited of £2,199,144 was written down to £nil at 31 December 2025.

Principal risks and uncertainties

The main risks facing the Group are:

- Economic and market conditions.

- Regulatory and compliance changes

The Board monitors these risks and takes appropriate action to mitigate their impact.

Key performance indicators

KPI | 2025 | 2024
Revenue | £32.6k | £15.3m
Gross Profit | £32.6k | £1.78m
Operating Profit/(Loss) | £2.2m | (£832k)
Profit/(Loss) Before Tax | £1.2m | (£887k)

Employees

The Group recognises that its employees are key to its success. The Group is committed to providing a safe, inclusive and supportive working environment and encourages employee engagement and development.

Future Developments

Post administration of the connected entity, the company continues to operate separately to the trade of the subsidiary it disposed.

On behalf of the board

Ms T L Fox
Director
14 July 2026
THE BUSINESS CONNECTION GROUP LIMITED
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -

The director presents her annual report and financial statements for the year ended 31 December 2025.

Results and dividends

The results for the year are set out on page 7.

Ordinary dividends were paid amounting to £87,273. The director does not recommend payment of a further dividend.

Director

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

Mr J A Fox
(Resigned 3 January 2025)
Ms T L Fox
Mr J M Fox
(Resigned 1 January 2026)
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.

Statement of director's responsibilities

The director is responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has 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 director must not approve the financial statements unless she is satisfied that they give a true and fair view of the state of affairs of the group and company, and of the profit or loss of the group for that period. In preparing these financial statements, the director is 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;

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group and company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the group’s and company’s transactions and disclose with reasonable accuracy at any time the financial position of the group and company and enable them to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the group and company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Strategic report

The true group has chosen in accordance with Companies Act 2006, s. 414C(11) to set out in the group's strategic report information required by Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Sch. 7 to be contained in the directors' report.

THE BUSINESS CONNECTION GROUP LIMITED
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
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
Ms T L Fox
Director
14 July 2026
THE BUSINESS CONNECTION GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF THE BUSINESS CONNECTION GROUP LIMITED
- 4 -

Disclaimer of opinion on financial statements

We were engaged to audit the financial statements of The Business Connection Group 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 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).

We do not express an opinion on the accompanying financial statements of the society. Because of the significance of the matter described in the basis for disclaimer of opinion section of our report, we have not been able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion on these financial statements.

Basis for disclaimer of opinion

We were unable to obtain sufficient appropriate audit evidence about the completeness and accuracy of the group's and company's records due to limitations in the financial information provided. This includes:

- Lack of supporting documentation for material account balances and transactions.

- Inability to verify opening balances due to lack of prior year audit documentation.

- Limitations in the group's and company's internal control environment, restricting the scope of our audit procedures.

As a result, we were unable to determine whether adjustments might have been necessary in respect of recorded or unrecorded transactions and balances in the financial statements.

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 director is 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

Because of the significance of the matter described in the basis for disclaimer of opinion section of our report, we have been unable to form an opinion, whether based on the work undertaken in the course of the audit:

- T he information given in the strategic report and the director's 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 director's report have been prepared in accordance with applicable legal requirements.

THE BUSINESS CONNECTION GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF THE BUSINESS CONNECTION GROUP LIMITED
- 5 -
Matters on which we are required to report by exception

Notwithstanding our disclaimer of an opinion on the financial statements, in the light of the knowledge and understanding of the group and company and their environment obtained in the course of the audit performed subject to the pervasive limitation described above, we have not identified material misstatements in the strategic report or the director’s report.

Arising from the limitation of our work referred to above:

- we have not obtained all the information and explanations that we considered necessary for the purpose of our audit; and

- we were unable to determine whether adequate accounting records have been kept.

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:

- 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 members’ remuneration specified by law are not made.

Responsibilities of director

As explained more fully in the director's r esponsibilities s tatement, the director is 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 director determines 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 director is responsible for assessing the 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 director either intends to liquidate the parent company or to cease operations, or has no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our responsibility is to conduct an audit of the group's and company’s financial statements in accordance with International Standards on Auditing (UK) and to issue an auditor’s report.

However, because of the matter described in the basis for disclaimer of opinion section of our report, we were not able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion on these financial statements.

We are independent of the group and 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.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

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:

- Enquiry of management and those charged with governance around actual and potential litigation and claims;

- Reviewing minutes of meetings of those charged with governance;

- Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias;

- Enquiry of management and those charged with governance to identify any instances of non-compliance with laws and regulations.

B ecause of the limitation of scope described in the basis for disclaimer of opinion section of our report, we were not able to obtain sufficient appropriate audit evidence to provide a basis for our audit opinion on irregularities, including fraud.

THE BUSINESS CONNECTION GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF THE BUSINESS CONNECTION GROUP LIMITED
- 6 -

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.

Other matters which we are required to address

The financial statements for the year ended 31 December 202 3, which are presented as comparative figures in the current year’s financial statements, were un audite d. We do not express an opinion on those corresponding figures.

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.

Robert Pearl BSc BEng ACA (Senior Statutory Auditor)
For and on behalf of Xeinadin Audit Limited, Statutory Auditor
Chartered Accountants
First Floor, The Foundation
Herons Way
Chester Business Park
Chester
Cheshire
CH4 9GB
14 July 2026
THE BUSINESS CONNECTION GROUP LIMITED
GROUP PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
2025
2024
Notes
£
£
Turnover
32,570
15,276,049
Cost of sales
-
0
(13,498,857)
Gross profit
32,570
1,777,192
Administrative expenses
2,172,358
(2,608,801)
Operating profit/(loss)
3
2,204,928
(831,609)
Interest receivable and similar income
7
-
0
523
Interest payable and similar expenses
8
-
0
(56,169)
Amounts written off investments
9
(969,996)
-
Profit/(loss) before taxation
1,234,932
(887,255)
Tax on profit/(loss)
10
-
0
7,425
Profit/(loss) for the financial year
1,234,932
(879,830)
Profit/(loss) for the financial year is all attributable to the owners of the parent company.
THE BUSINESS CONNECTION GROUP LIMITED
GROUP STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
2025
2024
£
£
Profit/(loss) for the year
1,234,932
(879,830)
Other comprehensive income
-
-
Cash flow hedges gain arising in the year
-
0
-
0
Total comprehensive income for the year
1,234,932
(879,830)
Total comprehensive income for the year is all attributable to the owners of the parent company.
THE BUSINESS CONNECTION GROUP LIMITED
GROUP BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 9 -
2025
2024
Notes
£
£
£
£
Fixed assets
Goodwill
12
-
0
2,349,526
Total intangible assets
-
0
2,349,526
Tangible assets
13
-
0
11,550
-
2,361,076
Current assets
Debtors
17
274,356
2,595,576
Cash at bank and in hand
32,847
366,697
307,203
2,962,273
Creditors: amounts falling due within one year
18
(231,492)
(4,524,040)
Net current assets/(liabilities)
75,711
(1,561,767)
Total assets less current liabilities
75,711
799,309
Creditors: amounts falling due after more than one year
19
-
(1,341,257)
Net assets excluding pension liability
75,711
(541,948)
Defined benefit pension liability
21
-
0
(530,000)
Net assets/(liabilities)
75,711
(1,071,948)
Capital and reserves
Called up share capital
22
100
100
Profit and loss reserves
75,611
(1,072,048)
Total equity
75,711
(1,071,948)
The financial statements were approved by the board of directors and authorised for issue on 14 July 2026 and are signed on its behalf by:
14 July 2026
Ms T L Fox
Director
Company registration number 12406379 (England and Wales)
THE BUSINESS CONNECTION GROUP LIMITED
COMPANY BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 10 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
14
-
0
2,778,220
Current assets
Debtors
17
274,356
265,410
Cash at bank and in hand
32,847
8,988
307,203
274,398
Creditors: amounts falling due within one year
18
(231,492)
(483,195)
Net current assets/(liabilities)
75,711
(208,797)
Total assets less current liabilities
75,711
2,569,423
Creditors: amounts falling due after more than one year
19
-
(2,119,144)
Net assets
75,711
450,279
Capital and reserves
Called up share capital
22
100
100
Profit and loss reserves
75,611
450,179
Total equity
75,711
450,279

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 loss for the year was £287,295 (2024 - £186,495 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 14 July 2026 and are signed on its behalf by:
14 July 2026
Ms T L Fox
Director
Company registration number 12406379 (England and Wales)
THE BUSINESS CONNECTION GROUP LIMITED
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 11 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 January 2024
100
(62,169)
(62,069)
Year ended 31 December 2024:
Loss and total comprehensive income
-
(879,830)
(879,830)
Dividends
11
-
(130,049)
(130,049)
Balance at 31 December 2024
100
(1,072,048)
(1,071,948)
Year ended 31 December 2025:
Profit and total comprehensive income
-
1,234,932
1,234,932
Dividends
11
-
(87,273)
(87,273)
Balance at 31 December 2025
100
75,611
75,711
THE BUSINESS CONNECTION GROUP LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 12 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 January 2024
100
393,733
393,833
Year ended 31 December 2024:
Profit and total comprehensive income for the year
-
186,495
186,495
Dividends
11
-
(130,049)
(130,049)
Balance at 31 December 2024
100
450,179
450,279
Year ended 31 December 2025:
Profit and total comprehensive income
-
(287,295)
(287,295)
Dividends
11
-
(87,273)
(87,273)
Balance at 31 December 2025
100
75,611
75,711
THE BUSINESS CONNECTION GROUP LIMITED
GROUP STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 13 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
25
(305,044)
506,114
Interest paid
-
0
(56,169)
Income taxes paid
-
(52,601)
Net cash (outflow)/inflow from operating activities
(305,044)
397,344
Investing activities
Purchase of tangible fixed assets
-
(259)
Interest received
-
0
523
Net cash generated from investing activities
-
264
Financing activities
Repayment of debentures
58,467
Repayment of borrowings
-
28,150
Repayment of bank loans
-
(25,234)
Dividends paid to equity shareholders
(87,273)
(130,049)
Net cash used in financing activities
(28,806)
(127,133)
Net (decrease)/increase in cash and cash equivalents
(333,850)
270,475
Cash and cash equivalents at beginning of year
366,697
96,222
Cash and cash equivalents at end of year
32,847
366,697
THE BUSINESS CONNECTION GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 14 -
1
Accounting policies
Company information

The Business Connection Group Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is Ground Floor, Honeycomb North, Chester Business Park, Chester, CH4 9QJ.

The group consists of The Business Connection Group 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.

The company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements for parent company information presented within the consolidated financial statements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

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 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.

THE BUSINESS CONNECTION GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 15 -
1.3
Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company The Business Connection Group 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

At the time of approving the financial statements, the director has a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.5
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, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

1.6
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.

1.7
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.

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:

Fixtures and fittings
25% reducing balance
Motor vehicles
25% reducing balance
THE BUSINESS CONNECTION GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 16 -

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.

1.8
Fixed asset investments

Equity in vest ments are measured at fair value through profit or loss, except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably, which are recognised at cost less impairment until a reliable measure of fair value becomes available.

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.

1.9
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.

The carrying amount of the investments accounted for using the equity method is tested for impairment as a single asset. Any goodwill included in the carrying amount of the investment is not tested separately for impairment.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.10
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.

THE BUSINESS CONNECTION GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 17 -
1.11
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.

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.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

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.

THE BUSINESS CONNECTION GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 18 -
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.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

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

1.12
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.

1.13
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.

THE BUSINESS CONNECTION GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 19 -
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.

1.14
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.

1.15
Retirement benefits

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

The cost of providing benefits under defined benefit plans is determined separately for each plan using the projected unit credit method, and is based on actuarial advice.

The change in the net defined benefit liability arising from employee service during the year is recognised as an employee cost. The cost of plan introductions, benefit changes, settlements and curtailments are recognised as an expense in measuring profit or loss in the period in which they arise.

The net interest element is determined by multiplying the net defined benefit liability by the discount rate, taking into account any changes in the net defined benefit liability during the period as a result of contribution and benefit payments. The net interest is recognised in profit or loss as other finance revenue or cost.

Remeasurement changes comprise actuarial gains and losses, the effect of the asset ceiling and the return on the net defined benefit liability excluding amounts included in net interest. These are recognised immediately in other comprehensive income in the period in which they occur and are not reclassified to profit and loss in subsequent periods.

The net defined benefit pension asset or liability in the balance sheet comprises the total for each plan of the present value of the defined benefit obligation (using a discount rate based on high quality corporate bonds), less the fair value of plan assets out of which the obligations are to be settled directly. Fair value is based on market price information, and in the case of quoted securities is the published bid price. The value of a net pension benefit asset is limited to the amount that may be recovered either through reduced contributions or agreed refunds from the scheme.

1.16
Leases
THE BUSINESS CONNECTION GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 20 -

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease d asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the group’s accounting policies, the director is 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.

Participation in a Defined Benefit Scheme

The company participates in a defined benefit pension scheme. In preparing the financial statements, management has exercised judgement in determining whether the company bears any legal or constructive obligation in respect of the scheme’s deficit. This judgement affects whether the company recognises a liability on its balance sheet or instead accounts for contributions as they fall due.

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.

Goodwill and Amortisation

Management has exercised judgement in determining the useful economic life of goodwill. Under FRS 102, goodwill must be amortised over its useful life, which is based on management’s assessment of the period over which the acquired business is expected to generate economic benefits.

The selected amortisation period reflects expected future cash flows, industry characteristics and historical performance. Changes in these assumptions could materially affect the annual amortisation charge and the carrying value of goodwill.

3
Operating profit/(loss)
2025
2024
£
£
Operating profit/(loss) for the year is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
-
3,765
Amortisation of intangible assets
-
356,055
Write off of related party balances
(2,199,144)
-
0
Loss on disposal of subsidiary
969,996
-
Operating lease charges
18,993
84,811
THE BUSINESS CONNECTION GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
3
Operating profit/(loss)
(Continued)
- 21 -

P ost year end a connected company went into administration and the trade was sold to a third party. As a result the balance due to the connected company by The Business Connection Group Limited of £2,199,144 was written down to £nil at 31 December 2025.

4
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
2,500
2,500
Audit of the financial statements of the company's subsidiaries
-
2,500
2,500
5,000
For other services
All other non-audit services
5,000
10,000
5
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
Contract workers
-
1,076
-
-
Administrative staff
3
29
3
3
Total
3
1,105
3
3

Their aggregate remuneration comprised:

Group
Company
2025
2024
2025
2024
£
£
£
£
Wages and salaries
-
0
13,589,772
-
0
-
0
Social security costs
-
978,654
-
-
Pension costs
-
0
101,968
-
0
-
0
-
0
14,670,394
-
0
-
0
THE BUSINESS CONNECTION GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 22 -
6
Director's remuneration
2025
2024
£
£
Remuneration for qualifying services
-
132,282

No directors remuneration was paid in the year ended 31 December 2025.

7
Interest receivable and similar income
2025
2024
£
£
Interest income
Other interest income
-
523
8
Interest payable and similar expenses
2025
2024
£
£
Interest on bank overdrafts and loans
-
25,040
Other interest
-
31,129
Total finance costs
-
0
56,169
9
Amounts written off investments
2025
2024
£
£
Other gains and losses
(969,996)
-

O n 3 January 2025 the group disposed of its subsidiary TBC Recruitment Limited. The removal of the subsidiary's net assets as well as goodwill held by the group has resulted in a loss on disposal.

10
Taxation
2025
2024
£
£
Current tax
Adjustments in respect of prior periods
-
0
(7,425)
THE BUSINESS CONNECTION GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
10
Taxation
(Continued)
- 23 -

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

2025
2024
£
£
Profit/(loss) before taxation
1,234,932
(887,255)
Expected tax charge/(credit) based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
308,733
(221,814)
Tax effect of expenses that are not deductible in determining taxable profit
-
0
9,276
Gains not taxable
(307,287)
-
0
Unutilised tax losses carried forward
(1,446)
115,862
Permanent capital allowances in excess of depreciation
-
0
(584)
Amortisation on assets not qualifying for tax allowances
-
0
89,014
Under/(over) provided in prior years
-
0
821
Taxation charge/(credit)
-
(7,425)
11
Dividends
2025
2024
Recognised as distributions to equity holders:
£
£
Final paid
87,273
130,049
12
Intangible fixed assets
Group
Goodwill
£
Cost
At 1 January 2025
3,560,545
Disposals
(3,560,545)
At 31 December 2025
-
0
Amortisation and impairment
At 1 January 2025
1,211,019
Disposals
(1,211,019)
At 31 December 2025
-
0
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
2,349,526
The company had no intangible fixed assets at 31 December 2025 or 31 December 2024.
THE BUSINESS CONNECTION GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
12
Intangible fixed assets
(Continued)
- 24 -
13
Tangible fixed assets
Group
Fixtures and fittings
Motor vehicles
Total
£
£
£
Cost
At 1 January 2025
64,023
22,900
86,923
Disposals
(64,023)
(22,900)
(86,923)
At 31 December 2025
-
0
-
0
-
0
Depreciation and impairment
At 1 January 2025
55,529
19,844
75,373
Eliminated in respect of disposals
(55,529)
(19,844)
(75,373)
At 31 December 2025
-
0
-
0
-
0
Carrying amount
At 31 December 2025
-
0
-
0
-
0
At 31 December 2024
8,494
3,056
11,550
The company had no tangible fixed assets at 31 December 2025 or 31 December 2024.
14
Fixed asset investments
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Investments in subsidiaries
15
-
0
-
0
-
0
2,778,220

O n 3 January 2025 a Director triggered the default clause within the Share Purchase Agreement dated 2020. This resulted in the shares held by the Company in its subsidiary TBC Recruitment Limited being transferred back to the Director. TBC Recruitment Limited's results have not been reported upon in the consolidation and the loss on disposal reflects the disposal of TBC Recruitment Limited's net assets and goodwill held by the group.

THE BUSINESS CONNECTION GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
14
Fixed asset investments
(Continued)
- 25 -
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 1 January 2025
2,778,220
Disposals
(2,778,220)
At 31 December 2025
-
Carrying amount
At 31 December 2025
-
At 31 December 2024
2,778,220
15
Subsidiaries

Details of the company's subsidiaries held in the year to 31 December 2025 were as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
TBC Recruitment Limited
Ground Floor Honeycomb North, Chester Business Park, Chester, Cheshire, United Kingdom, CH4 9QJ
Ordinary
100.00
16
Financial instruments
Group
Company
2025
2024
2025
2024
£
£
£
£
Carrying amount of financial assets include:
Debt instruments measured at amortised cost
274,356
2,558,408
n/a
n/a
Carrying amount of financial liabilities include:
Measured at amortised cost
228,777
4,634,459
n/a
n/a
17
Debtors
Group
Company
2025
2024
2025
2024
Amounts falling due within one year:
£
£
£
£
Trade debtors
26,401
2,242,705
26,401
-
0
Corporation tax recoverable
-
0
503
-
0
-
0
Other debtors
247,955
315,703
247,955
265,410
Prepayments and accrued income
-
0
36,665
-
0
-
0
274,356
2,595,576
274,356
265,410
THE BUSINESS CONNECTION GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 26 -
18
Creditors: amounts falling due within one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Debenture loans
20
-
0
285,997
-
0
285,997
Bank loans
20
-
0
30,852
-
0
-
0
Other borrowings
20
-
0
420,000
-
0
-
0
Trade creditors
2,261
49,468
2,261
-
0
Other taxation and social security
2,715
1,230,838
2,715
-
0
Other creditors
211,016
2,491,756
211,016
189,198
Accruals and deferred income
15,500
15,129
15,500
8,000
231,492
4,524,040
231,492
483,195

During the year fixed and floating charges were held over all present and future assets of the business as registered by Zodeq Ltd on 8 November 2023 - due to the facility of advanced to the company's related entity TBC Recruitment Limited.

These were satisfied in March 2026.

19
Creditors: amounts falling due after more than one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Bank loans and overdrafts
20
-
0
122,064
-
0
-
0
Other borrowings
20
-
0
1,219,193
-
0
2,119,144
-
1,341,257
-
2,119,144
20
Loans and overdrafts
Group
Company
2025
2024
2025
2024
£
£
£
£
Debenture loans
-
0
285,997
-
0
285,997
Bank loans
-
0
152,916
-
0
-
0
Loans from group undertakings
-
0
-
0
-
0
2,119,144
Other loans
-
0
1,639,193
-
0
-
0
-
2,078,106
-
2,405,141
Payable within one year
-
0
736,849
-
0
285,997
Payable after one year
-
0
1,341,257
-
0
2,119,144
THE BUSINESS CONNECTION GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
20
Loans and overdrafts
(Continued)
- 27 -

Debenture loans reflect deferred consideration due to one of the company's directors (as at the balance sheet date).

Bank loans are arranged over 5 years and have interest charged on them at 8% per annum.

Other loan relate to the acquisition of goodwill and assets acquired by the company in 2023. No repayments have been made or interest charged in the 2024 year.

21
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
-
101,968

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.

Defined benefit schemes
2025
2024
Key assumptions
%
%
Discount rate
-
3.27
Expected rate of increase of pensions in payment
-
11.6
Expected rate of salary increases
-
7.3

The amounts included in the balance sheet arising from obligations in respect of defined benefit plans are as follows:

2025
2024
Group
£
£
Present value of defined benefit obligations
-
530,000
Deficit in scheme
-
530,000
The company had no post employment benefits at 31 December 2025 or 1 January 2025.
Group
2025
Movements in the present value of defined benefit obligations
Liabilities at 1 January 2025 and 31 December 2025
-

The defined benefit obligations arise from plans which are wholly or partly funded.

THE BUSINESS CONNECTION GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
21
Retirement benefit schemes
(Continued)
- 28 -

22
Share capital
Group and company
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
23
Events after the reporting date

P ost year end a connected company went into administration and the trade was sold to a third party. As a result the balance due to the connected company by The Business Connection Group Limited of £2,199,144 was written down to £nil at 31 December 2025.

24
Related party transactions

Group

At the year end the group and company had net debtors due from the directors of £206,939 (2024: net liability £39,785).

Company

In the year the company paid a dividend of £87,273 (2024: £130,049) to its shareholders.

During the year the company received a dividend of £nil (2024: £197,501) from its subsidiary. During the year the company disposed of its subsidiary at a cost of £2,778,220 and wrote off the balance due to the subsidiary of £2,199,144.

25
Cash (absorbed by)/generated from group operations
2025
2024
£
£
Profit/(loss) after taxation
1,234,932
(879,830)
Adjustments for:
Taxation charged/(credited)
-
0
(7,425)
Finance costs
-
0
56,169
Investment income
-
0
(523)
Amortisation and impairment of intangible assets
-
356,055
Depreciation and impairment of tangible fixed assets
-
3,765
Other gains and losses
969,996
-
Movements in working capital:
Decrease in debtors
2,303,262
2,216,747
Decrease in creditors
(4,813,234)
(1,238,844)
Cash (absorbed by)/generated from operations
(305,044)
506,114
THE BUSINESS CONNECTION GROUP LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 29 -
26
Analysis of changes in net funds/(debt) - group
1 January 2025
Cash flows
31 December 2025
£
£
£
Cash at bank and in hand
366,697
(333,850)
32,847
Borrowings excluding overdrafts
(2,078,106)
2,078,106
-
(1,711,409)
1,744,256
32,847
2025-12-31 2025-01-01 false false CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr J A Fox Ms T L Fox Mr J M Fox false 12406379 bus:Consolidated 2025-01-01 2025-12-31 12406379 2025-01-01 2025-12-31 12406379 bus:Director2 2025-01-01 2025-12-31 12406379 bus:Director1 2025-01-01 2025-12-31 12406379 bus:Director3 2025-01-01 2025-12-31 12406379 bus:RegisteredOffice 2025-01-01 2025-12-31 12406379 2025-12-31 12406379 bus:Consolidated 2025-12-31 12406379 bus:Consolidated 2024-01-01 2024-12-31 12406379 2024-01-01 2024-12-31 12406379 core:Goodwill bus:Consolidated 2025-12-31 12406379 core:Goodwill bus:Consolidated 2024-12-31 12406379 bus:Consolidated 2024-12-31 12406379 core:FurnitureFittings bus:Consolidated 2025-12-31 12406379 core:MotorVehicles bus:Consolidated 2025-12-31 12406379 core:FurnitureFittings bus:Consolidated 2024-12-31 12406379 core:MotorVehicles bus:Consolidated 2024-12-31 12406379 core:CurrentFinancialInstruments core:WithinOneYear bus:Consolidated 2025-12-31 12406379 core:CurrentFinancialInstruments bus:Consolidated 2024-12-31 12406379 2024-12-31 12406379 core:ShareCapital bus:Consolidated 2025-12-31 12406379 core:ShareCapital bus:Consolidated 2024-12-31 12406379 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2025-12-31 12406379 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2024-12-31 12406379 core:ShareCapital 2025-12-31 12406379 core:ShareCapital 2024-12-31 12406379 core:RetainedEarningsAccumulatedLosses 2025-12-31 12406379 core:RetainedEarningsAccumulatedLosses 2024-12-31 12406379 core:ShareCapital bus:Consolidated 2023-12-31 12406379 2023-12-31 12406379 core:ShareCapital 2023-12-31 12406379 core:RetainedEarningsAccumulatedLosses 2023-12-31 12406379 bus:Consolidated 2023-12-31 12406379 core:Goodwill 2025-01-01 2025-12-31 12406379 core:FurnitureFittings 2025-01-01 2025-12-31 12406379 core:MotorVehicles 2025-01-01 2025-12-31 12406379 core:UKTax bus:Consolidated 2025-01-01 2025-12-31 12406379 core:UKTax bus:Consolidated 2024-01-01 2024-12-31 12406379 bus:Consolidated 1 2025-01-01 2025-12-31 12406379 bus:Consolidated 1 2024-01-01 2024-12-31 12406379 bus:Consolidated 2 2025-01-01 2025-12-31 12406379 bus:Consolidated 2 2024-01-01 2024-12-31 12406379 bus:Consolidated 3 2025-01-01 2025-12-31 12406379 bus:Consolidated 3 2024-01-01 2024-12-31 12406379 core:Goodwill bus:Consolidated 2024-12-31 12406379 core:Goodwill bus:Consolidated 2025-01-01 2025-12-31 12406379 core:FurnitureFittings bus:Consolidated 2024-12-31 12406379 core:MotorVehicles bus:Consolidated 2024-12-31 12406379 bus:Consolidated 2024-12-31 12406379 core:FurnitureFittings bus:Consolidated 2025-01-01 2025-12-31 12406379 core:MotorVehicles bus:Consolidated 2025-01-01 2025-12-31 12406379 core:Subsidiary1 2025-01-01 2025-12-31 12406379 core:Subsidiary1 1 2025-01-01 2025-12-31 12406379 core:CurrentFinancialInstruments bus:Consolidated 2025-12-31 12406379 core:CurrentFinancialInstruments 2025-12-31 12406379 core:CurrentFinancialInstruments 2024-12-31 12406379 core:CurrentFinancialInstruments bus:Consolidated 1 2025-12-31 12406379 core:CurrentFinancialInstruments bus:Consolidated 1 2024-12-31 12406379 core:CurrentFinancialInstruments 2 2025-12-31 12406379 core:CurrentFinancialInstruments 2 2024-12-31 12406379 core:CurrentFinancialInstruments core:WithinOneYear bus:Consolidated 2024-12-31 12406379 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 12406379 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 12406379 core:WithinOneYear bus:Consolidated 2025-12-31 12406379 core:WithinOneYear bus:Consolidated 2024-12-31 12406379 core:Non-currentFinancialInstruments core:AfterOneYear bus:Consolidated 2025-12-31 12406379 core:Non-currentFinancialInstruments core:AfterOneYear bus:Consolidated 2024-12-31 12406379 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 12406379 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 12406379 core:Non-currentFinancialInstruments bus:Consolidated 2025-12-31 12406379 core:Non-currentFinancialInstruments bus:Consolidated 2024-12-31 12406379 core:Non-currentFinancialInstruments 2025-12-31 12406379 core:Non-currentFinancialInstruments 2024-12-31 12406379 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12406379 bus:FRS102 2025-01-01 2025-12-31 12406379 bus:Audited 2025-01-01 2025-12-31 12406379 bus:ConsolidatedGroupCompanyAccounts 2025-01-01 2025-12-31 12406379 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP