Property, plant and equipment (Tables)


Annual rates in calculating depreciation	Depreciation rate
Freehold land	Not depreciated
Freehold buildings	2%-3.3%
Leasehold property	Over the remaining life of the lease
Costs of adaptation of freehold and leasehold property	6%-10%
Equipment installed in freehold and leasehold property	6%-10%
Computers and similar equipment	17%-33%
Fixtures and fittings and other equipment	9%-20%


	Barclays Bank Group
	Investment property	Property	Equipment	Right of use assets1	Total
	£m	£m	£m	£m	£m
Cost
As at 1 January 2025	9	1,624	938	1,043	3,614
Additions	33	59	84	99	275
Disposals2	—	(5)	(20)	(35)	(60)
Exchange and other movements3	1	(98)	(58)	21	(134)
As at 31 December 2025	43	1,580	944	1,128	3,695
Accumulated depreciation and impairment
As at 1 January 2025	—	(813)	(725)	(530)	(2,068)
Depreciation charge4	—	(43)	(72)	(47)	(162)
Impairment charge4	—	(2)		(6)	(8)
Disposals2	—	5	20	29	54
Exchange and other movements3	—	44	41	7	92
As at 31 December 2025	—	(809)	(736)	(547)	(2,092)
Net book value	43	771	208	581	1,603
Cost
As at 1 January 2024	2	1,540	942	803	3,287
Additions	9	70	58	12	149
Disposals2	(2)	(14)	(47)	(9)	(72)
Exchange and other movements	—	28	(15)	237	250
As at 31 December 2024	9	1,624	938	1,043	3,614
Accumulated depreciation and impairment
As at 1 January 2024	—	(778)	(690)	(557)	(2,025)
Depreciation charge4	—	(42)	(73)	(51)	(166)
Impairment charge4	—	—	—	0	0
Disposals2	—	14	40	9	63
Exchange and other movements	—	(7)	(2)	69	60
As at 31 December 2024	—	(813)	(725)	(530)	(2,068)
Net book value	9	811	213	513	1,546

1Right of use (ROU) asset balances relate to Property Leases accounted in accordance with IFRS 16. Refer to Note 19 for further details

2Disposals pertain to fully depreciated assets which are not in use

3 Exchange and other movements in Right of use (ROU) asset balances include modification related to a lease extension by ~91 years.

4 Depreciation and impairment charge is part of Infrastructure, administration and general expenses shown under Note 7