v3.25.3
Exceptional items and remeasurements (Tables)
 6 Months Ended
Sep. 30, 2025
Exceptional Items And Remeasurements [Abstract]  
Schedule of exceptional items and remeasurements from continuing operations
Six months ended 30 September 2025Exceptional items
£m		Remeasurements
£m		Total
£m
Included within operating profit from continuing operations
Net loss on disposal of NG Renewables(96)— (96)
Major transformation programme(15)— (15)
Transaction, separation and integration costs(19)— (19)
Changes in environmental provisions25 — 25 
Net gains on commodity contract derivatives— 16 16 
(105)16 (89)

Six months ended 30 September 2024Exceptional items
£m		Remeasurements
£m		Total
£m
Included within operating profit from continuing operations
Provision for UK electricity balancing costs151 — 151 
Major transformation programme(42)— (42)
Changes in environmental provisions(1)— (1)
Net losses on commodity contract derivatives— (9)(9)
108 (9)99 
Six months ended 30 September 2025Exceptional items
£m		Remeasurements
£m		Total
£m
Included within operating profit from continuing operations
(105)16 (89)
Included within net finance costs (note 5)
Net losses on derivative financial instruments— (63)(63)
Net gains on financial assets at fair value through profit and loss— 2 2 
— (61)(61)
Total included within profit before tax from continuing operations(105)(45)(150)
Tax on exceptional items and remeasurements2 13 15 
Total exceptional items and remeasurements after tax from
continuing operations		(103)(32)(135)

Six months ended 30 September 2024Exceptional items
£m		Remeasurements
£m		Total
£m
Included within operating profit from continuing operations
108 (9)99 
Included within net finance costs (note 5)
Net losses on derivative financial instruments— (15)(15)
Net gains on financial assets at fair value through profit and loss— 3 3 
— (12)(12)
Included within share of post-tax results of joint ventures and associates
Net losses on financial instruments— (3)(3)
— (3)(3)
Total included within profit before tax from continuing operations108 (24)84 
Tax on exceptional items and remeasurements11 6 17 
Total exceptional items and remeasurements after tax from
continuing operations		119 (18)101