v3.25.4
Other comprehensive income
12 Months Ended
Dec. 31, 2025
Texts Block [Abstract]  
Other comprehensive income
29. Other comprehensive income

 
  
  
 
2025
 
  All figures in 
£
 millions
  
Fair value
reserve
 
 
Translation
reserve
 
 
 Retained
earnings
 
 
  Total
 
 
Non–
controlling
interest
 
 
  Total
 
Items that may be reclassified to the income statement
  
 
 
 
 
 
Net exchange differences on translation of foreign operations
 
 
–
 
 
 
(192
)
 
 
–
 
 
 
(192
)
 
 
(1
)
 
 
(193
) 
Currency translation adjustment disposed
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
Attributable tax
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
Items that are not reclassified to the income statement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Fair value losses on other financial assets
 
 
(7
)
 
 
–
 
 
 
–
 
 
 
(7
)
 
 
–
 
 
 
(7
)
Attributable tax
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
Remeasurement of retirement benefit obligations
 
 
–
 
 
 
–
 
 
 
10
 
 
 
10
 
 
 
–
 
 
 
10
 
Attributable tax
 
 
–
 
 
 
–
 
 
 
(3
)
 
 
(3
)
 
 
–
 
 
 
(3
)
 
 
 
 
 
 
 
Other comprehensive (expense)/income for the year
 
 
(7
)
 
 
(192
)
 
 
7
 
 
 
(192
)
 
 
(1
)
 
 
(193
)
 
 
     
 
2024
 
  All figures in
£
millions
  
Fair value
reserve
   
Translation
reserve
   
 Retained
earnings
   
  Total
   
Non-
controlling
interest
    
  Total
 
Items that may be reclassified to the income statement
           
Net exchange differences on translation of foreign operations
    –       (35 )      –       (35 )      –       (35 ) 
Currency translation adjustment disposed
    –       –       –       –       –       –  
Attributable tax
    –       –       2       2       –       2  
Items that are not reclassified to the income statement
           
Fair value losses on other financial assets
    (2 )      –       –       (2 )      –       (2 ) 
Attributable tax
    –       –       –       –       –       –  
Remeasurement of retirement benefit obligations
    –       –       5       5       –       5  
Attributable tax
    –       –       (2 )      (2 )      –       (2 ) 
Other comprehensive (expense)/income for the year
    (2 )      (35 )      5       (32 )      –       (32 ) 
     
 
2023
 
  All figures in
£
millions
  
Fair value
reserve
    
Translation
reserve
   
 Retained
earnings
   
  Total
   
Non-
controlling
interest
   
  Total
 
Items that may be reclassified to the income statement
           
Net exchange differences on translation of foreign operations
    –       (176 )      –       (176 )      (1 )      (177 ) 
Currency translation adjustment disposed
    –       (122 )      –       (122 )      –       (122 ) 
Attributable tax
    –       –       –       –       –       –  
Items that are not reclassified to the income statement
           
Fair value losses on other financial assets
    1       –       –       1       –       1  
Attributable tax
    –       –       –       –       –       –  
Remeasurement of retirement benefit obligations
    –       –       (85 )      (85 )      –       (85 ) 
Attributable tax
    –       –       20       20       –       20  
Other comprehensive (expense)/income for the year
    1       (298 )      (65 )      (362 )      (1 )      (363 )