Group
Marketing | Customer | Technology | Software | Goodwill | Capitalised | Total | |
|---|---|---|---|---|---|---|---|
Cost |
|
|
|
|
|
|
|
Balance at 1 January 2024 | 250 | 398 | 6,404 | 4,120 | 2,399 | 4,755 | 18,326 |
Additions | – | – | 300 | 88 | – | 2,849 | 3,237 |
Transfer | – | – | – | 6 | – | – | 6 |
Effect of movement in foreign exchange | 3 | 4 | 82 | (7) | 32 | 111 | 225 |
At 31 December 2024 | 253 | 402 | 6,786 | 4,207 | 2,431 | 7,715 | 21,794 |
At 1 January 2025 | 253 | 402 | 6,786 | 4,207 | 2,431 | 7,715 | 21,794 |
Additions | – | – | – | 263 | 10,016 | – | 10,279 |
Acquired with subsidiary (note 4) | 2,360 | 10,154 | 1,154 | 1 | – | – | 13,669 |
Disposals | (241) | (268) | (985) | (14) | – | (6,563) | (8,071) |
Effect of movement in foreign exchange | (38) | (127) | (458) | 5 | (280) | (329) | (1,227) |
At 31 December 2025 | 2,334 | 10,161 | 6,497 | 4,462 | 12,167 | 823 | 36,444 |
Accumulated amortisation |
|
|
|
|
|
|
|
Balance at 1 January 2024 | 250 | 398 | 3,987 | 3,801 | – | 472 | 8,908 |
Charge for the year | – | – | 333 | 124 | – | 90 | 547 |
Impairment | – | – | 2,378 | – | 2,386 | 6,876 | 11,640 |
Transfer | – | – | – | (156) | – | 156 | – |
Effect of movement in foreign exchange | 3 | 4 | 88 | – | 45 | 121 | 261 |
Balance at 31 December 2024 | 253 | 402 | 6,786 | 3,769 | 2,431 | 7,715 | 21,356 |
Balance at 1 January 2025 | 253 | 402 | 6,786 | 3,769 | 2,431 | 7,715 | 21,356 |
Charge for the year | 38 | 148 | 26 | 124 | – | – | 336 |
Disposals | (241) | (268) | (985) | (14) | – | (6,563) | (8,071) |
Effect of movement in foreign exchange | (12) | (13) | (444) | 2 | (167) | (329) | (963) |
Balance at 31 December 2025 | 38 | 269 | 5,383 | 3,881 | 2,264 | 823 | 12,658 |
Net book value |
|
|
|
|
|
|
|
At 1 January 2024 | – | – | 2,417 | 319 | 2,399 | 4,283 | 9,418 |
At 31 December 2024 and 1 January 2025 | – | – | – | 438 | – | – | 438 |
At 31 December 2025 | 2,296 | 9,892 | 1,114 | 581 | 9,903 | – | 23,786 |
Amortisation is included in cost of sales in the income statement.
Company
Customer | Software | Capitalised | Total | |
|---|---|---|---|---|
Cost |
|
|
|
|
Balance at 1 January 2024 | 121 | 4,004 | 718 | 4,843 |
Additions | – | 88 | – | 88 |
Balance at 31 December 2024 | 121 | 4,092 | 718 | 4,931 |
Balance at 1 January 2025 | 121 | 4,092 | 718 | 4,931 |
Additions | – | 268 | – | 268 |
Balance at 31 December 2025 | 121 | 4,360 | 718 | 5,199 |
Accumulated amortisation |
|
|
|
|
Balance at 1 January 2024 | 121 | 3,746 | 472 | 4,339 |
Charge for the year | – | 98 | 90 | 188 |
Transfers | – | (156) | 156 | – |
Balance at 31 December 2024 | 121 | 3,688 | 718 | 4,527 |
Balance at 1 January 2025 | 121 | 3,688 | 718 | 4,527 |
Charge for the year | – | 106 | – | 106 |
Balance at 31 December 2025 | 121 | 3,794 | 718 | 4,633 |
Net book value |
|
|
|
|
At 1 January 2024 | – | 258 | 246 | 504 |
At 31 December 2024 and 1 January 2025 | – | 404 | – | 404 |
At 31 December 2025 | – | 566 | – | 566 |