v3.25.4
Parent company accounts - Cash flow statement - GBP (£)
£ in Millions
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Reconciliation of profit before tax to net cash flows from operating activities:      
Profit before tax £ 5,943 £ 4,747 £ 4,223
Adjustment for non-cash items:      
Credit impairment charges 1,866 1,617 1,578
Depreciation, amortisation and impairment of property, plant, equipment and intangibles 362 356 489
Provisions and pensions charges/(credits) 268 195 63
Net (profit)/loss on disposal of investments and property, plant and equipment 13 9 7
Other non-cash movements including exchange rate movements 4,863 1,835 7,567
Changes in operating assets and liabilities      
Net decrease in cash collateral and settlement balances 2,252 2,060 31
Net (increase)/decrease in loans and advances at amortised cost (7,782) (2,556) 8,313
Net (increase)/decrease in reverse repurchase agreements and other similar secured lending (14,269) (2,290) (378)
Net increase in deposits at amortised cost 25,375 17,578 10,219
Net increase/(decrease) in debt securities in issue 21,426 (9,850) (14,359)
Net (decrease)/increase in repurchase agreements and other similar secured borrowing (10,746) 843 16,589
Net (increase)/decrease in derivative financial instruments 1,590 (6,794) 7,539
Net (increase)/decrease in trading portfolio assets (23,499) 8,322 (40,795)
Net decrease in trading portfolio liabilities 647 (1,579) (14,699)
Net increase/(decrease) in financial assets and liabilities at fair value through the income statement 20,593 (6,415) 33,410
Net (increase)/decrease in other assets (167) (3,962) (1,301)
Net decrease in other liabilities (384) (1,440) (1,864)
Corporate income tax (248) (685) (265)
Net cash from operating activities 28,103 1,991 16,367
Cash flows from (used in) investing activities      
Purchase of debt securities at amortised cost (15,658) (27,617) (14,901)
Proceeds from redemption or sale of debt securities at amortised cost 9,828 16,922 2,681
Purchase of financial assets at fair value through other comprehensive income (29,747) (52,347) (50,254)
Proceeds from sale or redemption of financial assets at fair value through other comprehensive income 38,246 51,803 44,126
Purchase of property, plant and equipment and investment in intangibles (574) (512) (439)
Net increase in investment in subsidiaries 0 (232) 0
Net cash from investing activities 2,095 (9,234) (18,787)
Cash flows from (used in) financing activities      
Dividends paid and other coupon payments on equity instruments (3,385) (2,615) (2,196)
Issuance of subordinated liabilities 9,808 11,222 5,986
Redemption of subordinated liabilities (5,665) (5,067) (7,431)
Issue of shares and other equity instruments 2,770 970 2,499
Repurchase of shares and other equity instruments (2,198) (2,131) (2,425)
Vesting of shares under employee share schemes (530) (448) (442)
Net cash from financing activities 800 1,931 (4,009)
Effect of exchange rates on cash and cash equivalents (1,740) (2,405) (5,013)
Net increase/(decrease) in cash and cash equivalents 29,258 (7,717) (11,442)
Cash and cash equivalents at beginning of year 200,695 208,412 219,854
Cash and cash equivalents at end of year 229,953 200,695 208,412
Cash and cash equivalents comprise:      
Cash and balances at central banks 208,544 180,365 189,686
Loans and advances to banks with original maturity of three months or less 7,802 7,758 7,117
Cash collateral balances with central banks with original maturity of three months or less 11,625 11,025 10,325
Treasury and other eligible bills with original maturity of three months or less 1,982 1,547 1,284
Cash and cash equivalents at end of year 229,953 200,695 208,412
Barclays Bank PLC      
Reconciliation of profit before tax to net cash flows from operating activities:      
Profit before tax 4,882 5,165 2,977
Adjustment for non-cash items:      
Credit impairment charges 330 216 98
Impairment of Investments in subsidiaries 90 (811) 166
Depreciation, amortisation and impairment of property, plant, equipment and intangibles 31 30 33
Provisions and pensions charges/(credits) 105 95 (95)
Net (profit)/loss on disposal of investments and property, plant and equipment (6) (48) 2
Other non-cash movements including exchange rate movements 4,398 1,721 5,991
Changes in operating assets and liabilities      
Net decrease in cash collateral and settlement balances 1,977 4,781 137
Net (increase)/decrease in loans and advances at amortised cost (18,449) 14,178 (40,968)
Net (increase)/decrease in reverse repurchase agreements and other similar secured lending (19,428) 1,330 (968)
Net increase in deposits at amortised cost 37,393 790 33,408
Net increase/(decrease) in debt securities in issue 22,489 (11,842) (15,333)
Net (decrease)/increase in repurchase agreements and other similar secured borrowing (12,960) 2,245 17,644
Net (increase)/decrease in derivative financial instruments (2,406) (8,134) 4,205
Net (increase)/decrease in trading portfolio assets (8,595) 10,624 (29,611)
Net decrease in trading portfolio liabilities (8,510) (9,980) (1,098)
Net increase/(decrease) in financial assets and liabilities at fair value through the income statement 27,927 (12,275) 34,459
Net (increase)/decrease in other assets (214) 1,451 (244)
Net decrease in other liabilities (251) (1,406) (2,378)
Corporate income tax 287 135 249
Net cash from operating activities 29,090 (1,735) 8,674
Cash flows from (used in) investing activities      
Purchase of debt securities at amortised cost (11,378) (17,113) (11,984)
Proceeds from redemption or sale of debt securities at amortised cost 8,113 15,120 2,023
Purchase of financial assets at fair value through other comprehensive income (27,258) (49,318) (46,808)
Proceeds from sale or redemption of financial assets at fair value through other comprehensive income 35,767 49,258 39,852
Purchase of property, plant and equipment and investment in intangibles (69) (21) (22)
Disposal/(Acquisition) of subsidiaries and associates, net of cash disposed 0 48 (1)
Net increase in investment in subsidiaries (1) (824) (7)
Net cash from investing activities 5,174 (2,850) (16,947)
Cash flows from (used in) financing activities      
Dividends paid and other coupon payments on equity instruments (3,771) (3,048) (2,635)
Issuance of subordinated liabilities 9,808 11,143 5,643
Redemption of subordinated liabilities (5,553) (4,963) (7,209)
Issue of shares and other equity instruments 2,777 970 2,499
Repurchase of shares and other equity instruments (2,198) (2,131) (2,425)
Vesting of shares under employee share schemes (530) (448) (442)
Net cash from financing activities 533 1,523 (4,569)
Effect of exchange rates on cash and cash equivalents (2,376) (1,380) (3,938)
Net increase/(decrease) in cash and cash equivalents 32,421 (4,442) (16,780)
Cash and cash equivalents at beginning of year 163,821 168,263 185,043
Cash and cash equivalents at end of year 196,242 163,821 168,263
Cash and cash equivalents comprise:      
Cash and balances at central banks 178,321 151,288 153,701
Loans and advances to banks with original maturity of three months or less 4,516 136 3,130
Cash collateral balances with central banks with original maturity of three months or less 11,625 11,025 10,325
Treasury and other eligible bills with original maturity of three months or less 1,780 1,372 1,107
Cash and cash equivalents at end of year £ 196,242 £ 163,821 £ 168,263