{
 "documentInfo": {
  "documentType": "https://xbrl.org/2021/xbrl-json",
  "features": {
   "xbrl:canonicalValues": true
  },
  "namespaces": {
   "ifrs-full": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
   "iso4217": "http://www.xbrl.org/2003/iso4217",
   "johnsonmattheyplc": "http://johnsonmattheyplc.com/xbrl/2022",
   "scheme": "http://standards.iso.org/iso/17442",
   "xbrl": "https://xbrl.org/2021",
   "xbrli": "http://www.xbrl.org/2003/instance"
  },
  "taxonomy": [
   "http://johnsonmattheyplc.com/xbrl/2022/johnsonmattheyplc-2023-03-31.xsd"
  ]
 },
 "facts": {
  "fact-8": {
   "value": "14933000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Revenue",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-9": {
   "value": "16025000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Revenue",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-10": {
   "value": "13939000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CostOfSales",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-11": {
   "value": "14971000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CostOfSales",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-12": {
   "value": "994000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:GrossProfit",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-13": {
   "value": "1054000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:GrossProfit",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-14": {
   "value": "117000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DistributionCosts",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-15": {
   "value": "101000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DistributionCosts",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-16": {
   "value": "412000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdministrativeExpense",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-17": {
   "value": "400000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdministrativeExpense",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-18": {
   "value": "12000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:GainsLossesOnDisposalsOfInvestments",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-19": {
   "value": "106000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:GainsLossesOnDisposalsOfInvestments",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-20": {
   "value": "5000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AmortisationExpense",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-21": {
   "value": "6000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AmortisationExpense",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-22": {
   "value": "-25000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:GainsLossesOnLitigationSettlements",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-23": {
   "value": "42000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:GainsLossesOnLitigationSettlements",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-24": {
   "value": "41000000",
   "decimals": -6,
   "dimensions": {
    "concept": "johnsonmattheyplc:MajorImpairmentAndRestructuringCharges",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-25": {
   "value": "440000000",
   "decimals": -6,
   "dimensions": {
    "concept": "johnsonmattheyplc:MajorImpairmentAndRestructuringCharges",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-26": {
   "value": "406000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossFromOperatingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-27": {
   "value": "255000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossFromOperatingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-28": {
   "value": "110000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:FinanceCosts",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-29": {
   "value": "101000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:FinanceCosts",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-30": {
   "value": "49000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:InvestmentIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-31": {
   "value": "41000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:InvestmentIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-32": {
   "value": "-1000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-33": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-34": {
   "value": "344000000",
   "decimals": -6,
   "dimensions": {
    "concept": "johnsonmattheyplc:ProfitBeforeTaxFromContinuingOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-35": {
   "value": "195000000",
   "decimals": -6,
   "dimensions": {
    "concept": "johnsonmattheyplc:ProfitBeforeTaxFromContinuingOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-36": {
   "value": "80000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-37": {
   "value": "79000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-38": {
   "value": "264000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossFromContinuingOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-39": {
   "value": "116000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossFromContinuingOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-40": {
   "value": "12000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossFromDiscontinuedOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-41": {
   "value": "-217000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossFromDiscontinuedOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-42": {
   "value": "276000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-43": {
   "value": "-101000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-44": {
   "value": "1.509",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:BasicEarningsLossPerShare",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-45": {
   "value": "-0.526",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:BasicEarningsLossPerShare",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-46": {
   "value": "1.502",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:DilutedEarningsLossPerShare",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-47": {
   "value": "-0.526",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:DilutedEarningsLossPerShare",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-48": {
   "value": "1.442",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:BasicEarningsLossPerShareFromContinuingOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-49": {
   "value": "0.609",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:BasicEarningsLossPerShareFromContinuingOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-50": {
   "value": "1.436",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-51": {
   "value": "0.608",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-52": {
   "value": "276000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-53": {
   "value": "-101000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-54": {
   "value": "-149000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-55": {
   "value": "177000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-56": {
   "value": "-12000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-57": {
   "value": "-5000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-58": {
   "value": "-37000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-59": {
   "value": "35000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-60": {
   "value": "-124000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-61": {
   "value": "137000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-62": {
   "value": "33000000",
   "decimals": -6,
   "dimensions": {
    "concept": "johnsonmattheyplc:ExchangeDifferencesOnTranslationOfForeignOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-63": {
   "value": "75000000",
   "decimals": -6,
   "dimensions": {
    "concept": "johnsonmattheyplc:ExchangeDifferencesOnTranslationOfForeignOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-64": {
   "value": "-32000000",
   "decimals": -6,
   "dimensions": {
    "concept": "johnsonmattheyplc:ExchangeDifferencesOnTranslationOfDiscontinuedForeignOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-65": {
   "value": "5000000",
   "decimals": -6,
   "dimensions": {
    "concept": "johnsonmattheyplc:ExchangeDifferencesOnTranslationOfDiscontinuedForeignOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-66": {
   "value": "114000000",
   "decimals": -6,
   "dimensions": {
    "concept": "johnsonmattheyplc:AmountsChargedCreditedToHedgingReserve",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-67": {
   "value": "-36000000",
   "decimals": -6,
   "dimensions": {
    "concept": "johnsonmattheyplc:AmountsChargedCreditedToHedgingReserve",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-68": {
   "value": "-10000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-69": {
   "value": "-2000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-70": {
   "value": "28000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-71": {
   "value": "-10000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-72": {
   "value": "77000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-73": {
   "value": "52000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-74": {
   "value": "-47000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-75": {
   "value": "189000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-76": {
   "value": "229000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-77": {
   "value": "88000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-78": {
   "value": "249000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncomeFromContinuingOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-79": {
   "value": "300000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncomeFromContinuingOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-80": {
   "value": "-20000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncomeFromDiscontinuedOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-81": {
   "value": "-212000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncomeFromDiscontinuedOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-82": {
   "value": "229000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-83": {
   "value": "88000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-2": {
   "value": "-37000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-3": {
   "value": "35000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-4": {
   "value": "28000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-1": {
   "value": "-10000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-84": {
   "value": "1332000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PropertyPlantAndEquipment",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-85": {
   "value": "1238000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PropertyPlantAndEquipment",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-86": {
   "value": "49000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:RightofuseAssets",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-87": {
   "value": "61000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:RightofuseAssets",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-88": {
   "value": "364000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Goodwill",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-89": {
   "value": "366000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Goodwill",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-90": {
   "value": "287000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-91": {
   "value": "267000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-92": {
   "value": "75000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:InvestmentAccountedForUsingEquityMethod",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-93": {
   "value": "2000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:InvestmentAccountedForUsingEquityMethod",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-94": {
   "value": "49000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-95": {
   "value": "45000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-96": {
   "value": "113000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherNoncurrentReceivables",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-97": {
   "value": "42000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherNoncurrentReceivables",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-98": {
   "value": "20000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentDerivativeFinancialAssets",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-99": {
   "value": "12000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentDerivativeFinancialAssets",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-100": {
   "value": "48000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherNoncurrentFinancialAssets",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-101": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherNoncurrentFinancialAssets",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-102": {
   "value": "121000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxAssets",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-103": {
   "value": "98000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxAssets",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-104": {
   "value": "203000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentRecognisedAssetsDefinedBenefitPlan",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-105": {
   "value": "352000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentRecognisedAssetsDefinedBenefitPlan",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-106": {
   "value": "2661000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentAssets",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-107": {
   "value": "2483000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentAssets",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-108": {
   "value": "1702000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Inventories",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-109": {
   "value": "1549000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Inventories",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-110": {
   "value": "12000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CurrentTaxAssets",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-111": {
   "value": "18000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CurrentTaxAssets",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-112": {
   "value": "1882000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:TradeAndOtherCurrentReceivables",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-113": {
   "value": "1796000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:TradeAndOtherCurrentReceivables",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-114": {
   "value": "650000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-115": {
   "value": "391000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-116": {
   "value": "47000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherCurrentFinancialAssets",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-117": {
   "value": "27000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherCurrentFinancialAssets",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-118": {
   "value": "75000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-119": {
   "value": "402000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-120": {
   "value": "4368000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CurrentAssets",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-121": {
   "value": "4183000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CurrentAssets",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-122": {
   "value": "7029000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Assets",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-123": {
   "value": "6666000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Assets",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-124": {
   "value": "2497000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:TradeAndOtherCurrentPayables",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-125": {
   "value": "2563000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:TradeAndOtherCurrentPayables",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-126": {
   "value": "9000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CurrentLeaseLiabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-127": {
   "value": "10000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CurrentLeaseLiabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-128": {
   "value": "105000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CurrentTaxLiabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-129": {
   "value": "97000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CurrentTaxLiabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-130": {
   "value": "13000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:BankOverdraftsClassifiedAsCashEquivalents",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-131": {
   "value": "37000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:BankOverdraftsClassifiedAsCashEquivalents",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-132": {
   "value": "155000000",
   "decimals": -6,
   "dimensions": {
    "concept": "johnsonmattheyplc:CurrentBorrowingsAndRelatedSwaps",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-133": {
   "value": "265000000",
   "decimals": -6,
   "dimensions": {
    "concept": "johnsonmattheyplc:CurrentBorrowingsAndRelatedSwaps",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-134": {
   "value": "27000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherCurrentFinancialLiabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-135": {
   "value": "44000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherCurrentFinancialLiabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-136": {
   "value": "63000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CurrentProvisions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-137": {
   "value": "56000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CurrentProvisions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-138": {
   "value": "25000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-139": {
   "value": "80000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-140": {
   "value": "2894000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CurrentLiabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-141": {
   "value": "3152000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CurrentLiabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-142": {
   "value": "1460000000",
   "decimals": -6,
   "dimensions": {
    "concept": "johnsonmattheyplc:NonCurrentBorrowingsAndRelatedSwaps",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-143": {
   "value": "899000000",
   "decimals": -6,
   "dimensions": {
    "concept": "johnsonmattheyplc:NonCurrentBorrowingsAndRelatedSwaps",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-144": {
   "value": "31000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentLeaseLiabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-145": {
   "value": "40000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentLeaseLiabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-146": {
   "value": "19000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxLiabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-147": {
   "value": "18000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxLiabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-148": {
   "value": "15000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentDerivativeFinancialLiabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-149": {
   "value": "2000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentDerivativeFinancialLiabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-150": {
   "value": "41000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-151": {
   "value": "72000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-152": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherNoncurrentFinancialLiabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-153": {
   "value": "12000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherNoncurrentFinancialLiabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-154": {
   "value": "28000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentProvisions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-155": {
   "value": "28000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentProvisions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-156": {
   "value": "2000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherNoncurrentPayables",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-157": {
   "value": "2000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherNoncurrentPayables",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-158": {
   "value": "1596000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentLiabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-159": {
   "value": "1073000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentLiabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-160": {
   "value": "4490000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Liabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-161": {
   "value": "4225000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Liabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-162": {
   "value": "2539000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:NetAssetsLiabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-163": {
   "value": "2441000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:NetAssetsLiabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-164": {
   "value": "215000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IssuedCapital",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-165": {
   "value": "218000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IssuedCapital",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-166": {
   "value": "148000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:SharePremium",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-167": {
   "value": "148000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:SharePremium",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-168": {
   "value": "19000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:TreasuryShares",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-169": {
   "value": "24000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:TreasuryShares",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-170": {
   "value": "118000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherReserves",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-171": {
   "value": "50000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherReserves",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-172": {
   "value": "2077000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:RetainedEarnings",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-173": {
   "value": "2049000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:RetainedEarnings",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-174": {
   "value": "2539000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-175": {
   "value": "2441000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-176": {
   "value": "344000000",
   "decimals": -6,
   "dimensions": {
    "concept": "johnsonmattheyplc:ProfitBeforeTaxFromContinuingOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-177": {
   "value": "195000000",
   "decimals": -6,
   "dimensions": {
    "concept": "johnsonmattheyplc:ProfitBeforeTaxFromContinuingOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-178": {
   "value": "-5000000",
   "decimals": -6,
   "dimensions": {
    "concept": "johnsonmattheyplc:LossProfitBeforeTaxFromDiscontinuedOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-179": {
   "value": "239000000",
   "decimals": -6,
   "dimensions": {
    "concept": "johnsonmattheyplc:LossProfitBeforeTaxFromDiscontinuedOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-180": {
   "value": "1000000",
   "decimals": -6,
   "dimensions": {
    "concept": "johnsonmattheyplc:AdjustmentsForShareOfLossesOfAssociates",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-181": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "johnsonmattheyplc:AdjustmentsForShareOfLossesOfAssociates",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-182": {
   "value": "23000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-183": {
   "value": "106000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-184": {
   "value": "151000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDepreciationExpense",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-185": {
   "value": "151000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDepreciationExpense",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-186": {
   "value": "36000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForAmortisationExpense",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-187": {
   "value": "39000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForAmortisationExpense",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-188": {
   "value": "27000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-189": {
   "value": "632000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-190": {
   "value": "-6000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-191": {
   "value": "2000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-192": {
   "value": "7000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForSharebasedPayments",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-193": {
   "value": "8000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForSharebasedPayments",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-194": {
   "value": "-139000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-195": {
   "value": "123000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-196": {
   "value": "-102000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-197": {
   "value": "588000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-198": {
   "value": "-4000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-199": {
   "value": "-783000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-200": {
   "value": "7000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForProvisions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-201": {
   "value": "25000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForProvisions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-202": {
   "value": "-21000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-203": {
   "value": "-2000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-204": {
   "value": "22000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForFairValueGainsLosses",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-205": {
   "value": "19000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForFairValueGainsLosses",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-206": {
   "value": "-61000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForFinanceIncomeCost",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-207": {
   "value": "-60000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForFinanceIncomeCost",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-208": {
   "value": "75000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-209": {
   "value": "107000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-210": {
   "value": "291000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-211": {
   "value": "605000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-212": {
   "value": "28000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:InterestReceivedClassifiedAsInvestingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-213": {
   "value": "32000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:InterestReceivedClassifiedAsInvestingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-214": {
   "value": "253000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-215": {
   "value": "358000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-216": {
   "value": "63000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-217": {
   "value": "95000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-218": {
   "value": "17000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-219": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-220": {
   "value": "7000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-221": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-222": {
   "value": "8000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-223": {
   "value": "1000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-224": {
   "value": "2000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-225": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-226": {
   "value": "187000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-227": {
   "value": "160000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-228": {
   "value": "-101000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-229": {
   "value": "-260000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-230": {
   "value": "45000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-231": {
   "value": "155000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-232": {
   "value": "672000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-233": {
   "value": "9000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-234": {
   "value": "281000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-235": {
   "value": "140000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-236": {
   "value": "141000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-237": {
   "value": "139000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-238": {
   "value": "94000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-239": {
   "value": "111000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-240": {
   "value": "14000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-241": {
   "value": "14000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-242": {
   "value": "97000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-243": {
   "value": "-550000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-244": {
   "value": "287000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-245": {
   "value": "-205000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-246": {
   "value": "4000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-247": {
   "value": "6000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-248": {
   "value": "346000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-249": {
   "value": "545000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-250": {
   "value": "637000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-251": {
   "value": "346000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-252": {
   "value": "129000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Cash",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-253": {
   "value": "254000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Cash",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-254": {
   "value": "521000000",
   "decimals": -6,
   "dimensions": {
    "concept": "johnsonmattheyplc:MoneyMarketFunds",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-255": {
   "value": "137000000",
   "decimals": -6,
   "dimensions": {
    "concept": "johnsonmattheyplc:MoneyMarketFunds",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-256": {
   "value": "13000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:BankOverdraftsClassifiedAsCashEquivalents",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-257": {
   "value": "37000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:BankOverdraftsClassifiedAsCashEquivalents",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-258": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-259": {
   "value": "-8000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-260": {
   "value": "637000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-261": {
   "value": "346000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-262": {
   "value": "221000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-263": {
   "value": "148000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-264": {
   "value": "-29000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-265": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-266": {
   "value": "2345000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-267": {
   "value": "2685000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-268": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-269": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-270": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-271": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-272": {
   "value": "-101000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-273": {
   "value": "-101000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-274": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-275": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-276": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-277": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-278": {
   "value": "177000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-279": {
   "value": "177000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-280": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-281": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-282": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-283": {
   "value": "-5000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-284": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-285": {
   "value": "-5000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-286": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-287": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-288": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-289": {
   "value": "80000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-290": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-291": {
   "value": "80000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-292": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-293": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-294": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-295": {
   "value": "-36000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-296": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-297": {
   "value": "-36000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-298": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-299": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-300": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-301": {
   "value": "-2000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-302": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-303": {
   "value": "-2000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-304": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-305": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-306": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-307": {
   "value": "-10000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-308": {
   "value": "35000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-309": {
   "value": "25000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-310": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-311": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-312": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-313": {
   "value": "47000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-314": {
   "value": "41000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-315": {
   "value": "88000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-316": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-317": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-318": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-319": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-320": {
   "value": "139000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-321": {
   "value": "139000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-322": {
   "value": "3000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfTreasuryShares",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-323": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfTreasuryShares",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-324": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfTreasuryShares",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-325": {
   "value": "-3000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfTreasuryShares",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-326": {
   "value": "200000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfTreasuryShares",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-327": {
   "value": "200000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfTreasuryShares",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-328": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-329": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-330": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-331": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-332": {
   "value": "15000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-333": {
   "value": "15000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-334": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ShareIssueRelatedCost",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-335": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ShareIssueRelatedCost",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-336": {
   "value": "-5000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ShareIssueRelatedCost",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-337": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ShareIssueRelatedCost",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-338": {
   "value": "13000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ShareIssueRelatedCost",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-339": {
   "value": "8000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ShareIssueRelatedCost",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2021-04-01T00:00:00/2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-340": {
   "value": "218000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-341": {
   "value": "148000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-342": {
   "value": "-24000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-343": {
   "value": "50000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-344": {
   "value": "2049000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-345": {
   "value": "2441000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-346": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-347": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-348": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-349": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-350": {
   "value": "276000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-351": {
   "value": "276000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-352": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-353": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-354": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-355": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-356": {
   "value": "-149000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-357": {
   "value": "-149000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-358": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-359": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-360": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-361": {
   "value": "-12000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-362": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-363": {
   "value": "-12000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-364": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-365": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-366": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-367": {
   "value": "1000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-368": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-369": {
   "value": "1000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-370": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-371": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-372": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-373": {
   "value": "114000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-374": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-375": {
   "value": "114000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-376": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-377": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-378": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-379": {
   "value": "-10000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-380": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-381": {
   "value": "-10000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-382": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-383": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-384": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-385": {
   "value": "28000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-386": {
   "value": "-37000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-387": {
   "value": "-9000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-388": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-389": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-390": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-391": {
   "value": "65000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-392": {
   "value": "164000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-393": {
   "value": "229000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-394": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-395": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-396": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-397": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-398": {
   "value": "141000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-399": {
   "value": "141000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-400": {
   "value": "3000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfTreasuryShares",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-401": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfTreasuryShares",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-402": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfTreasuryShares",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-403": {
   "value": "-3000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfTreasuryShares",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-404": {
   "value": "1000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfTreasuryShares",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-405": {
   "value": "1000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfTreasuryShares",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-406": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-407": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-408": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-409": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-410": {
   "value": "18000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-411": {
   "value": "18000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-412": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ShareIssueRelatedCost",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-413": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ShareIssueRelatedCost",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-414": {
   "value": "-5000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ShareIssueRelatedCost",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-415": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ShareIssueRelatedCost",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-416": {
   "value": "14000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ShareIssueRelatedCost",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-417": {
   "value": "9000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ShareIssueRelatedCost",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-418": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-419": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-420": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-421": {
   "value": "-0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-422": {
   "value": "-2000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-423": {
   "value": "-2000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-424": {
   "value": "215000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-425": {
   "value": "148000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-426": {
   "value": "-19000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-427": {
   "value": "118000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-428": {
   "value": "2077000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-429": {
   "value": "2539000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-431": {
   "value": "1  Accounting policies  The severe-but-plausible case for Clean Air modelled scenarios assuming a smaller light duty  vehicle market from reduced vehicle production and/or market consumer demand disruption  The Company and the Group  or greater share of zero emission vehicles in market, assumed to result in a 10% drop in sales.  Johnson Matthey plc (the \u2018Company\u2019) is a public company limited by shares incorporated For PGMS and Catalyst Technologies, it also assumed a reduction in sales and associated  under the Companies Act 2006 and domiciled in England in the United Kingdom. The  operating profit based on adverse scenarios using external and internal market insights.  st  consolidated accounts of the company for the year ended 31 March 2023 consist of the  audited consolidation of the accounts of the Company and its subsidiaries (together referred Additionally, as part of viability testing, the group considered scenarios including the impact  to as the \u2018Group\u2019), together with the employee share ownership trust and the group's interest  from metal price volatility, higher inflation, delays in capital projects and delivery of cost  in joint ventures and associates.  transformation savings, and slow down of operations in China. Whilst the combined impact  would reduce profitability and EBITDA against our latest forecast, our balance sheet remains  Basis of accounting and preparation \u2013 group strong with ample working capital and Net Debt/EBITDA ratios.  The financial statements of the group have been prepared in accordance with UK-adopted  International Accounting Standards and with the requirements of the Companies Act 2006 as  The group has a robust funding position comprising a range of long-term debt and a \u00a31 billion  applicable to companies reporting under those standards.  five year committed revolving credit facility maturing in March 2027 which was entirely  st undrawn at 31 March 2023. There was \u00a3521 million of cash held in money market funds  The accounts are prepared on the historical cost basis, except for certain assets and liabilities and \u00a3129 million of other cash and bank deposits. Of the existing loans, \u00a3151 million of term  which are measured at fair value as explained below.  debt and \u00a34 million of other bank loans mature in the period to June 2024. We assume no  The group accounts comprise the accounts of the parent company and its subsidiaries,  refinancing of this debt in our going concern modelling. As a long time, highly rated issuer in  including the employee share ownership trust, and include the group's interest in joint  the US private placement market and having recently extended its UK Export Financing  ventures and associates. Entities the group controls are accounted for as subsidiaries. Entities  facility, the group expects to be able to access additional funding in its existing markets if  that are joint ventures or associates are accounted for using the equity method of accounting.  required but the going concern conclusion is not dependant on such access as the company  Transactions and balances between group companies are eliminated. No profit is recognised  has sufficient financing and liquidity to fund its obligations in the base and severe-but- on transactions between group companies.  plausible scenarios. The group also has a number of additional sources of funding available  including uncommitted metal lease facilities that support precious metal funding. Whilst we  The results of businesses acquired or disposed of in the year are consolidated from or up to the  would fully expect to be able to utilise the metal lease facilities, they are excluded from our  effective date of acquisition or disposal, respectively. The net assets of businesses acquired are  going concern modelling.  recognised in the consolidated accounts at their fair values at the date of acquisition.  Conclusion  Going concern  Under all scenarios above, the group has sufficient headroom against committed facilities and  The directors have reviewed a range of scenario forecasts for the group and have reasonable key financial covenants are not in breach during the going concern period. To give further  expectation that there are no material uncertainties that cast doubt about the group\u2019s ability to  assurance on liquidity, we have also undertaken a reverse stress test to identify what  continue operating for at least twelve months from the date of approving these annual accounts.  additional or alternative scenarios and circumstances would threaten our current financing  st As at 31 March 2023, the group maintains a strong balance sheet with around \u00a31.6 billion  arrangements. This shows that we have headroom against a further decline in profitability  of available cash and undrawn committed facilities. Free cash flow was positive in the year  beyond the severe-but-plausible scenario or a significant increase in borrowings. Furthermore,  st at \u00a374 million. Net debt at 31 March 2023 was \u00a31,023 million at 1.6 times net debt  the group has a range of levers which it could utilise to protect headroom including reducing  (including post tax pension deficits) to underlying EBITDA which was at the lower end of  capital expenditure, renegotiating payment terms and reducing future dividend distributions.  our target range.  The directors are therefore of the opinion that the group has adequate resources to fund its  Although impacted by the significant headwinds faced in the current macroeconomic  operations for the period of at least twelve months following the date of this announcement  environment such as high inflation, the impacts of Russia\u2019s war with Ukraine and uncertainty  these financial statements and there are no material uncertainties relating to going concern so  in outlook for major economies, the group\u2019s performance during the period was resilient, both  determine that it is appropriate to prepare the accounts on a going concern basis.  in terms of underlying operating profit and cash flow. For the purposes of assessing going  concern, we have revisited our financial projections using the latest forecasts for our base case  scenario. The base case scenario was stress tested to a severe-but-plausible downside case  which reflects severe recession scenarios.  1  Accounting policies continued  Transaction price  At the start of the contract, the total transaction price is estimated as the amount of  Significant accounting policies  consideration to which the group expects to be entitled in exchange for transferring the  The group\u2019s and parent company\u2019s accounting policies have been applied consistently during  promised goods and services to the customer, excluding sales taxes. Variable consideration,  the current and prior year, other than where new policies have been adopted (see below). The  such as trade discounts, is included based on the expected value or most likely amount only to  group\u2019s and parent company\u2019s significant accounting policies are as follows:  the extent that it is highly probable that there will not be a reversal in the amount of  Foreign currencies  cumulative revenue recognised. The transaction price does not include estimates of  Foreign currency transactions are recorded in the functional currency of the relevant  consideration resulting from contract modifications until they have been approved by the  subsidiary, joint venture, associate or branch at the exchange rate at the date of the  parties to the contract. The total transaction price is allocated to the performance obligations  transaction. Foreign currency monetary assets and liabilities are retranslated into the relevant  identified in the contract in proportion to their relative stand-alone selling prices. Many of the  functional currency at the exchange rate at the balance sheet date.  group's and parent company\u2019s products and services are bespoke in nature and, therefore,  stand-alone selling prices are estimated based on cost plus margin or by reference to market Income statements and cash flows of overseas subsidiaries, joint ventures, associates and  data for similar products and services.  branches are translated into sterling at the average rates for the year. Balance sheets of  overseas subsidiaries, joint ventures, associates and branches, including any fair value  Revenue recognition  adjustments and related goodwill, are translated into sterling at the exchange rates at the  Revenue is recognised as performance obligations are satisfied as control of the goods and  balance sheet date.  services is transferred to the customer.  Exchange differences arising on the translation of the net investment in overseas subsidiaries,  For each performance obligation within a contract, the group and parent company determine  joint ventures, associates and branches, less exchange differences arising on related foreign  whether it is satisfied over time or at a point in time. Performance obligations are satisfied  currency financial instruments which hedge the group\u2019s net investment in these operations,  over time if one of the following criteria is satisfied:  are taken to other comprehensive income. On disposal of the net investment, the cumulative  \u2022  the customer simultaneously receives and consumes the benefits provided by the group\u2019s  exchange difference is reclassified from equity to operating profit.  and parent company\u2019s performance as they perform;  Other exchange differences are recognised in operating profit.  \u2022  the group\u2019s and parent company\u2019s performance creates or enhances an asset that the  customer controls as the asset is created or enhanced; or  Revenue  \u2022  the group\u2019s and parent company\u2019s performance does not create an asset with an alternative  Revenue represents income derived from contracts for the provision of goods and services by  use to the group and parent company and they have an enforceable right to payment for  the parent company and its subsidiaries to customers in exchange for consideration in the  performance completed to date.  ordinary course of the group\u2019s activities.  For more detail of our revenue recognition policy see note 3.  Performance obligations  In the event that the group and parent company enter into bill-and-hold transactions at the  Upon approval by the parties to a contract, the contract is assessed to identify each promise to  specific request of customers, revenue is recognised when the goods are ready for transfer to  transfer either a distinct good or service or a series of distinct goods or services that are  the customer and when the group and parent company are no longer capable of directing  substantially the same and have the same pattern of transfer to the customer. Goods and  those goods to another use.  services are distinct and accounted for as separate performance obligations in the contract if  the customer can benefit from them either on their own or together with other resources that  Revenue includes sales of precious metal to customers and the precious metal content of  are readily available to the customer and they are separately identifiable in the contract.  products sold to customers. The group typically sells licences to its intellectual property together with other goods and  Linked contracts under which the group and parent company sell or buy precious metal and  services and, since these licences are not generally distinct in the context of the contract,  commit to repurchase or sell the metal in the future are accounted for as finance transactions  revenue recognition is considered at the level of the performance obligation of which the  and no revenue is recognised in respect of the sale leg.  licence forms part. Revenue in respect of performance obligations containing bundles of  No revenue is recognised by the group or parent company in respect of non-monetary  goods and services in which a licence with a sales or usage-based royalty is the predominant  exchanges of precious metal on the basis that the counterparties are in the same line  item is recognised when sales or usage occur.  of business.  1  Accounting policies continued Property, plant and equipment  Property, plant and equipment is stated at cost less accumulated depreciation and any  Significant accounting policies continued provisions for impairment. Depreciation is provided at rates calculated to write-off the cost less  Consideration payable to customers estimated residual value of each asset over its useful life and is recognised within  Consideration payable to customers in advance of the recognition of revenue in respect of the  administrative expenses. Certain buildings and plant and equipment are depreciated using the  goods and services to which it relates is capitalised and recognised as a deduction to the  units of production method as this more closely reflects their expected consumption. All other  revenue recognised upon transfer of the goods and services to the customer.  assets are depreciated using the straight-line method. The useful lives vary according to the Costs to fulfil a contract  class of the asset, but are typically:  Contract fulfilment costs in respect of over time contracts are expensed as incurred. Contract  \u2022  buildings \u2013 30 years; and  fulfilment costs in respect of point in time contracts are accounted for under IAS 2,  \u2022  plant and machinery \u2013 4 to 10 years.  Inventories.  \u2022  land is not depreciated.  Contract receivables  The expected lives of property, plant and equipment tends to be short to medium term, as  Contract receivables represent amounts for which the group and parent company have an  such the physical risk posed by climate change in the long term is low. unconditional right to consideration in respect of unbilled revenue recognised at the balance  sheet date.  Goodwill and other intangible assets  Contract liabilities  Goodwill arises on the acquisition of a business when the fair value of the consideration  Contract liabilities represent the obligation to transfer goods or services to a customer for  exceeds the fair value attributed to the net assets acquired (including contingent liabilities).  which consideration has been received, or consideration is due, from the customer. It is subject to annual impairment reviews. Acquisition-related costs are charged to the  income statement as incurred. The group and parent company have taken advantage of  Finance costs and investment income  the exemption allowed under IFRS 1 and, therefore, goodwill arising on acquisitions Finance costs that are directly attributable to the construction of an asset that necessarily  st  made before 1 April 2004 is included at the carrying amount at that date less any subsequent  takes a substantial period of time to get ready for its intended use are capitalised as part of the  impairments.  cost of that asset. Other finance costs and finance income are recognised in the income  Other intangible assets are stated at cost less accumulated amortisation and any provisions for  statement in the year incurred. impairment. Customer contracts are amortised when the relevant income stream occurs. All  Research and development  other intangible assets are amortised by using the straight-line method over the useful lives  Research expenditure is charged to the income statement in the year incurred. Development  from the time they are first available for use. Amortisation is recognised within administrative  expenditure is charged to the income statement in the year incurred unless it meets the  expenses. The estimated useful lives vary according to the specific asset, but are typically:  recognition criteria for capitalisation. When the recognition criteria have been met, any  \u2022  customer contracts and relationships \u2013 1 to 15 years;  further development expenditure is capitalised as an intangible asset. \u2022  capitalised computer software \u2013 3 to 10 years;  \u2022  patents, trademarks and licences \u2013 3 to 20 years;  \u2022  acquired research and technology \u2013 4 to 10 years; and  \u2022  capitalised development currently being amortised \u2013 3 to 8 years.  Intangible assets which are not yet being amortised are subject to annual impairment reviews. 1  Accounting policies continued  The group leases precious metals to fund temporary peaks in metal requirements provided  market conditions allow. These leases are from banks for specified periods (less than 12  Investments in joint ventures and associates  months) and the group pays a fee which is expensed on a straight-line basis over the lease  A joint venture is a joint arrangement whereby investees are able to exercise joint control of  term in finance costs. The group holds sufficient precious metal inventories to meet all the  the arrangement.  obligations under these lease arrangements as they fall due.  Associates are entities over which the group exercises significant influence when it has the  Inventories  power to participate in the financial and operating policy decisions of the entity but it does not  Precious metal  have the power to control or jointly control the entity.  Inventories of gold, silver and platinum group metals are valued according to the source from  Investments in joint ventures and associates are accounted for using the equity method of  which the metal is obtained. Metal which has been purchased and committed to future sales  accounting and are initially recognised at cost. Thereafter the investments are adjusted to to customers is valued at the price at which it is contractually committed, adjusted for  recognise the group\u2019s share of the post-acquisition profits or losses after tax of the investee in  unexpired contango and backwardation. Other precious metal inventories owned by the  the income statement, and the group\u2019s share of movements in other comprehensive income  group, which are unhedged, are valued at the lower of cost and net realisable value using the  of the investee in other comprehensive income. Dividends received or receivable from  weighted average cost formula.  associates are recognised as a reduction in the carrying amount of the investment. The  Other  carrying value of the investments are reviewed for impairment triggers on a regular basis.  Non-precious metal inventories are valued at the lower of cost, including attributable  Where the group\u2019s share of losses in an equity-accounted investment equals or exceeds its  overheads, and net realisable value. Except where costs are specifically identified, the first-in,  interest in the entity, the group does not recognise further losses unless it has incurred  first-out cost formula is used to value inventories. obligations to do so.  Cash and cash equivalents  Unrealised gains and losses on transactions between the group and its associates are  Cash and deposits comprise cash at bank and in hand and short-term deposits with a maturity  eliminated to the extent of the group\u2019s interest in these joint ventures and associates.  date of three months or less from the date of acquisition. Money market funds comprise  investments in funds that are subject to an insignificant risk of changes in fair value. The Leases  group and parent company routinely use short-term bank overdraft facilities, which are  Leases are recognised as a right-of-use asset, together with a corresponding lease liability, at  repayable on demand, as an integral part of their cash management policies and, therefore,  the date at which the leased asset is available for use.  cash and cash equivalents include cash and deposits, money market funds and bank The right-of-use asset is initially measured at cost, which comprises the initial value of the  overdrafts. Offset arrangements across group businesses have been applied to arrive at the net  lease liability, lease payments made (net of any incentives received from the lessor) before the  cash and overdraft figures.  commencement of the lease, initial direct costs and restoration costs. The right-of-use asset is  st st  At 31 March 2023 cash and cash equivalents includes \u00a315 million (31 March 2022: \u00a3111  depreciated on a straight-line basis over the shorter of the asset\u2019s useful life and the lease term  million) of restricted amounts relating to cash held in Russia. The prior year balance relates to  in operating profit.  restricted amounts in South Africa.  The lease liability is initially measured as the present value of future lease payments  discounted using the interest rate implicit in the lease or, where this rate is not determinable,  the group\u2019s incremental borrowing rate, which is the interest rate the group would have to pay  to borrow the amount necessary to obtain an asset of similar value in a similar economic  environment with similar terms and conditions. Interest is charged to finance costs at a  constant rate of interest on the outstanding lease liability over the lease term.  Payments in respect of short-term leases, low-value leases and precious metal leases  are charged to the income statement on a straight-line basis over the lease term in  operating profit.  1  Accounting policies continued determined to be, effective hedges are recognised immediately in the income statement. The  vast majority of forward precious metal price contracts are entered into and held for the  Financial instruments  receipt or delivery of precious metal and, therefore, are not recorded at fair value.  Investments and other financial assets  The group and parent company classify their financial assets in the following measurement  Cash flow hedges  categories: Changes in the fair value of derivative financial instruments designated as cash flow hedges  are recognised in other comprehensive income to the extent that the hedges are effective.  \u2022  those measured at fair value either through other comprehensive income or through profit  Ineffective portions are recognised in the income statement immediately. If the hedged item  or loss; and  results in the recognition of a non-financial asset or liability, the amount previously recognised \u2022  those measured at amortised cost.  in other comprehensive income is transferred out of equity and included in the initial carrying  At initial recognition, the group and parent company measure financial assets at fair value  amount of the asset or liability. Otherwise, the amount previously recognised in other  plus, in the case of financial assets not measured at fair value through profit or loss,  comprehensive income is transferred to the income statement in the same period that the  transaction costs that are directly attributable to their acquisition.  hedged item is recognised in the income statement. If the hedging instrument expires or is  sold, terminated or exercised or the hedge no longer meets the criteria for hedge accounting,  The group and parent company subsequently measure equity investments at fair value and  amounts previously recognised in other comprehensive income remain in equity until the  have elected to present fair value gains and losses on equity investments in other  forecast transaction occurs. If a forecast transaction is no longer expected to occur, the  comprehensive income. There is, therefore, no subsequent reclassification of cumulative fair  amounts previously recognised in other comprehensive income are transferred to the income  value gains and losses to profit or loss following disposal of the investments. statement. If a forward precious metal price contract will be settled net in cash, it is designated The group and parent company subsequently measure trade and other receivables and  and accounted for as a cash flow hedge. contract receivables at amortised cost, with the exception of trade receivables that have been  Fair value hedges  designated as at fair value through other comprehensive income because the group has  Changes in the fair value of derivative financial instruments designated as fair value hedges  certain operations with business models to hold trade receivables for collection or sale. All  are recognised in the income statement, together with the related changes in the fair value of  other financial assets, including short-term receivables, are measured at amortised cost less the hedged asset or liability. Fair value hedge accounting is discontinued if the hedging  any impairment provision.  instrument expires or is sold, terminated or exercised or the hedge no longer meets the  For the impairment of trade and contract receivables, the group and parent company apply  criteria for hedge accounting.  the simplified approach permitted by IFRS 9, Financial Instruments, which requires expected Net investment hedges  lifetime losses to be recognised from initial recognition.  For hedges of net investments in foreign operations, the effective portion of the gain or loss on  Derivative financial instruments  the hedging instrument is recognised in other comprehensive income, while the ineffective  The group and parent company use derivative financial instruments, in particular forward  portion is recognised in the income statement. Amounts taken to other comprehensive  currency contracts, currency swaps, interest rate swaps and commodity derivatives to manage income are reclassified from equity to the income statement when the foreign operations are  the financial risks associated with their underlying business activities and the financing of  sold or liquidated.  those activities. The group and parent company do not undertake any speculative trading  Financial liabilities  activity in derivative financial instruments.  Borrowings are measured at amortised cost. Those borrowings designated as being in fair  Derivative financial instruments are measured at their fair value. Derivative financial  value hedge relationships are remeasured for the fair value changes in respect of the hedged  instruments may be designated at inception as fair value hedges, cash flow hedges or net  risk with these changes recognised in the income statement. All other financial liabilities,  investment hedges if appropriate. For currency swaps designated as instruments in cash  including short-term payables, are measured at amortised cost. flow or net investment hedging relationships, the impact from currency basis spreads is  Precious metal sale and repurchase agreements  included in the hedge relationship and may be a source of ineffectiveness recognised in the  The group and parent company undertake linked contracts to sell or buy precious metal and  income statement.  commit to repurchase or sell the metal in the future. An asset representing the metal which Derivative financial instruments which are not designated as hedging instruments are  the group and parent company have committed to sell or a liability representing the  classified as at fair value through profit or loss, but are used to manage financial risk. Changes  obligation to repurchase the metal are recognised in trade and other receivables or trade and  in the fair value of any derivative financial instruments that are not designated as, or are not  other payables, respectively. 1  Accounting policies continued sheet date. Liabilities are measured at present value using the projected unit credit method  and a discount rate reflecting yields on high quality corporate bonds. The changes in plan  Taxation  assets and liabilities, based on actuarial advice, are recognised as follows:  Current and deferred tax are recognised in the income statement, except when they relate to  items recognised directly in equity, in which case the related tax is also recognised in equity.  \u2022  The current service cost is deducted in arriving at operating profit.  \u2022  The net interest cost, based on the discount rate at the beginning of the year, contributions  Current tax is the amount of income tax expected to be paid in respect of taxable profits using  paid in and the present value of the net defined benefit liabilities during the year, is  the tax rates that have been enacted or substantively enacted at the balance sheet date.  included in finance costs.  Deferred tax is provided in full, using the liability method, on temporary differences arising  \u2022  Past service costs and curtailment gains and losses are recognised in operating profit at the  between the tax bases of assets and liabilities and their carrying amounts in the balance sheet.  earlier of when the plan amendment or curtailment occurs and when any related  It is provided using the tax rates that are expected to apply in the period when the asset or  restructuring costs or termination benefits are recognised.  liability is settled, based on tax rates that have been enacted or substantively enacted at the  \u2022  Gains or losses arising from settlements are included in operating profit when the  balance sheet date.  settlement occurs.  \u2022  Remeasurements, representing returns on plan assets, excluding amounts included in  Deferred tax assets are recognised to the extent that it is probable that future taxable profits  interest, and actuarial gains and losses arising from changes in financial and demographic will be available against which the temporary differences can be utilised. No deferred tax asset  assumptions, are recognised in other comprehensive income. or liability is recognised in respect of temporary differences associated with investments in subsidiaries and branches where the group is able to control the timing of the reversal of the  Assets held for sale and discontinued operations  temporary difference and it is probable that the temporary difference will not reverse in the  Non-current assets and disposal groups are classified as held for sale, if available for sale in its  foreseeable future. present condition and a sale is considered highly probable within 12 months. They are  measured at the lower of their carrying amount and fair value less costs to sell. Assets and  Provisions and contingencies liabilities classified as held for sale are presented separately on the Balance Sheet. The assets  Provisions are recognised when the group has a present obligation as a result of a past event  are not depreciated or amortised while they are classified as held for sale.  and a reliable estimate can be made of a probable adverse outcome, for example warranties , environmental claims and restructuring. Otherwise, material contingent liabilities are An impairment loss is recognised in the Income Statement for any initial or subsequent write- disclosed unless the probability of the transfer of economic benefits is remote. Contingent  down of the asset or disposal group to fair value less costs to sell. A gain is recognised for any  assets are only disclosed if an inflow of economic benefits is virtually certain. subsequent increases in fair value less costs to sell of an asset or disposal group, but not in  excess of any cumulative impairment loss previously recognised. A gain or loss not previously  Share-based payments and treasury shares  recognised by the date of the sale of the non-current asset (or disposal group) is recognised at  The fair value of shares awarded to employees under the performance share plan, restricted  the date of de-recognition.  share plan, long term incentive plan and deferred bonus plan is calculated by adjusting the  share price on the date of allocation for the present value of the expected dividends that will  A discontinued operation is a component of the group\u2019s business that either has been disposed  not be received. The resulting cost is charged to the income statement over the relevant  of, or that is classified as held for sale and represents a separate major line of business or  performance periods, adjusted to reflect actual and expected levels of vesting where  geographical area of operations, is part of a single co-ordinated plan to dispose of a separate  appropriate.  major line of business or geographical area of operations or is a subsidiary acquired exclusively  with a view to resale.  The group and parent company provide finance to the employee share ownership trust  (ESOT) to purchase company shares in the open market. Costs of running the ESOT are  Classification as a discontinued operation occurs at the earlier of disposal or when the  charged to the income statement. The cost of shares held by the ESOT is deducted in arriving operation meets the criteria to be classified as held for sale. The results of discontinued  at equity until they vest unconditionally with employees. operations are presented separately in the Income Statement. When an operation is classified  as a discontinued operation, the comparative Income Statement and Statement of Total  Post-employment benefits  Comprehensive Income is restated as if the operation had been discontinued from the start of  The costs of defined contribution plans are charged to the income statement as they fall due.  the comparative year. 1  Accounting policies continued Provisions are measured using the best estimate of the most likely amount, being the most  likely amount in a range of possible outcomes. The resolution of tax positions taken by the Sources of estimation uncertainty group can take a considerable period of time to conclude and, in some cases, it is difficult to  Determining the carrying amounts of certain assets and liabilities at the balance sheet date  st predict the outcome. Group current income tax liabilities at 31 March 2023 of \u00a3106 million requires estimation of the effects of uncertain future events. In the event that actual outcomes  (2022: \u00a397 million) include tax provisions of \u00a397 million (2022: \u00a3103 million) and the  differ from those estimated, there may be an adjustment to the carrying amounts of those  estimation of the range of possible outcomes is an increase in those liabilities by \u00a366 million  assets and liabilities within the next financial year. Other significant risks of material  (2022: \u00a383 million) to a decrease of \u00a355 million (2022: \u00a393 million).  The estimates made  adjustment are the valuation of the liabilities of the defined benefit pension plans and tax  reflect where the group faces routine tax audits or is in ongoing disputes with tax authorities;  provisions. The group and parent company have considered the refining process and  has identified potential tax exposures relating to transfer pricing; or is contesting the tax stocktakes, deferred tax assets and climate change and, whilst not deemed to represent a  deductibility of certain business costs. significant risk of material adjustment to the group\u2019s and parent company\u2019s financial position  st during the year ending 31 March 2023, represent important accounting estimates.  Deferred tax assets Deferred tax assets are recognised to the extent it is probable that future taxable profits will be  Goodwill, other intangibles and other assets  available, against which the deductible temporary difference can be utilised, based on  The group and parent company have significant intangible assets from both business  management\u2019s assumptions relating to future taxable profits.  acquisitions and investments in new products and technologies. Some of those acquisitions  and investments are at an early stage of commercial development and, therefore, carry a  Determination of future taxable profits requires application of judgement and estimates,  greater risk that they will not be commercially viable. Goodwill and intangible assets not yet  including: market share, expected changes to selling prices, product profitability, precious  ready for use are not amortised, but are subject to annual impairment reviews. Other  metal prices and other direct input costs, based on management\u2019s expectations of future  intangible assets are amortised from the time they are first ready for use and, together with  changes in the markets using external sources of information where appropriate. The  other assets, are assessed for impairment when there is a triggering event that provides  estimates take account of the inherent uncertainties, constraining the expected level of profit evidence that they are impaired.  as appropriate. Changes in these estimates will affect future profits and therefore the  recoverability of the deferred tax assets.  The impairment reviews require the use of estimates of future profit and cash generation  based on financial budgets and plans approved by management, generally covering a three- Refining process and stocktakes  year period and then extrapolated using long term growth rates, and the pre-tax discount  The group\u2019s and parent company\u2019s refining businesses process significant quantities of  rates used in discounting projected cash flows, see note 5.  precious metal and there are uncertainties regarding the actual amount of metal in the  refining system at any one time. The group\u2019s refining businesses process over four million  Post-employment benefits  ounces of platinum group metals per annum with a market value of around \u00a36 billion. The  The group\u2019s and parent company\u2019s defined benefit plans are assessed annually by qualified  majority of metal processed is owned by customers and the group and parent company must  independent actuaries. The estimate of the liabilities of the plans is based on a number of  return pre-agreed quantities of refined metal based on assays of starting materials and other  actuarial assumptions.  contractual arrangements, such as the timing of the return of metal. The group and parent  There is a range of possible values for each actuarial assumption and the point within that  company calculate the profits or losses of their refining operations based on estimates,  range is estimated to most appropriately reflect the group\u2019s and parent company\u2019s  including the extent to which process losses are expected during refining. The risk of  circumstances. Small changes in these assumptions can have a significant impact on the  process losses or stock take gains depends on the nature of the starting material being  estimate of the liabilities of the plans. A description of those discount rate and inflation  refined, the specific refining processes applied, the efficiency of those processes and the  assumptions, together with sensitivity analysis, is set out in note 24 to the group and parent  contractual arrangements.  company accounts.  Stocktakes are performed to determine the volume and value of metal within the refining  Tax provisions  system compared with the calculated estimates, with the variance being a profit or a loss.  Tax provisions are determined based on the tax laws and regulations that apply in each of the Stocktakes are, therefore, a key control in the assessment of the accuracy of the profit or loss  jurisdictions in which the group operates. Tax provisions are recognised where the impact of  of refining operations. Whilst refining is a complex, large-scale industrial process, the group those laws and regulations is unclear and it is probable that there will be a tax adjustment  and parent company have appropriate processes and controls over the movement of material  representing a future outflow of funds to a tax authority or a consequent adjustment to the  in their refineries.  1  Accounting policies continued Provisions and contingent liabilities The group is involved in various disputes and claims which arise from time to time in the Sources of estimation uncertainty continued course of its business including, for example, in relation to commercial matters, product Climate change quality or liability, employee matters and tax audits. The group is also involved from time to The impact of climate change presented in the group\u2019s Strategic Report (see pages 45 to 52) time in the course of its business in legal proceedings and actions, engagement with and the stated net zero targets have been considered in preparing the group accounts. regulatory authorities and in dispute resolution processes. Judgement is required to determine The following considerations were made: if an outflow of economic resources is probable, or possible but not probable for such events. Where it is probable, a liability is recognised and further judgement is used to determine the Impact on the going concern period and viability of the group over the next three years. amount of the provision. Where it is possible but not probable, further judgement is used to The latest forecasts reflect the continuous investment in sustainable technologies including determine if the likelihood is remote, in which case no disclosures are provided; if the commercialisation of our products used in green hydrogen production and higher likelihood is not remote then a contingent liability is disclosed. Provisions and contingent performance fuel cell components for a range of automotive, non-automotive and liabilities are set out in notes 22 and 32, respectively. stationary applications. In the course of preparing the accounts, no other judgements have been made in the process The potential impact of climate change on a number of areas within the financial statements of applying the group\u2019s and parent company\u2019s accounting policies, other than those involving has been considered, including: estimations, that have had a significant effect on the amounts recognised in the accounts. \u2022  The forecasts of cash flows used in impairment assessments for the carrying value of non- Changes in accounting policies current assets including goodwill (see note 5). Amendments to accounting standards \u2022  Recoverability of deferred tax assets. The IASB has issued the following amendments, which have been endorsed by the UK \u2022  The expected lives of fixed assets and their exposure to the physical risk posed by st Endorsement Board, for annual periods beginning on or after 1 January 2022: climate change. \u2022  Annual improvements to IFRS Standards 2018-2020; The expected lives of property, plant and equipment tends to be short to medium term, as \u2022  Amendments to IAS 16, Property, Plant and Equipment: Proceeds before intended use; such the physical risk posed by climate change in the long term is low. \u2022  Amendments to IAS 37, Onerous Contracts \u2013 Cost of Fulfilling a Contract; and Assets held for sale \u2022  Amendments to IFRS 3, Reference to the Conceptual Framework. Our estimate for the fair value less costs to sell of the Battery Materials business (\u00a315 million) These changes have not had a material impact on the group. The group has not early adopted is based on third party valuations and our agreement with EV Metals Group plc. any standard, interpretation or amendment that was issued but is not yet effective. Judgements made in applying accounting policies Metal The group and parent company use precious metal owned by customers in their production processes. It has been determined that this metal is not controlled by the group or parent company and, therefore, it is not recognised on the balance sheet. The group and parent company manage precious metal inventories by entering into physically settled forward sales and purchases of metal positions in line with a well-established hedging policy. The own use exemption has been adopted for these transactions and, therefore, the group and parent company do not fair value such physically settled contracts. The group undertakes linked contracts to sell or buy precious metal and commits to repurchase or sell the metal in the future to manage inventory levels. Accordingly, cash flows in respect of sale and repurchase agreements are shown as cash flows from operating activities in the cash flow statement rather than cash flows from financing activities. 1  Accounting policies continued 2  Segmental information Changes in accounting policies continued Revenue, sales and underlying operating profit by business st Standards effective from 1 April 2023 As announced in our preliminary full year results in May 2022, we have changed our reporting st st IFRS 17, Insurance Contracts, applies to annual reporting periods beginning on or after 1 structure for the year ending 31 March 2023. The new reporting structure provides greater January 2023. The new Standard establishes the principles for the recognition, measurement, transparency and reflects how we manage our business. Efficient Natural Resources was split presentation and disclosure of insurance contracts within the scope of the Standard. The into two separate segments (PGM Services and Catalyst Technologies), and Hydrogen objective of IFRS 17 is to ensure that an entity provides relevant information that faithfully Technologies and Value Businesses are now separate operating segments (previously included represents those contracts. within Other Markets). Excluding Corporate, the group has five reporting segments, aligned to the needs of our customers and the global challenges we are tackling. The group has performed an assessment to establish where an impact is expected and considers the impact of this new standard to be immaterial. Clean Air \u2013 provides catalysts for emission control after-treatment systems used in light and heavy duty vehicles powered by internal combustion engines. Non-GAAP measures The group uses various measures to manage its business which are not defined by generally PGM Services \u2013 enables the energy transition through providing circular solutions as demand accepted accounting principles (GAAP). The group\u2019s management believes these measures for scarce critical materials increases. Provides a strategic service to the group, supporting the provide valuable additional information to users of the accounts in understanding the group\u2019s other segments with security of metal supply, and manufactures value add PGM products. performance. The group\u2019s non-GAAP measures are defined and reconciled to GAAP measures Catalyst Technologies \u2013 enables the decarbonisation of chemical and fuel value chains. in note 34. Hydrogen Technologies \u2013 provides catalyst coated membranes that are a critical component for fuel cells and electrolysers. Value Businesses \u2013 a portfolio of businesses managed to drive shareholder value from activities considered to be non-core to the Group. This includes Battery Systems, Medical 1 Device Components and Diagnostic Services . Refer to note 27 for further information on the st disposal of Battery Materials. Advanced Glass Technologies was sold on 31 January 2022 and is included within the prior period balances. The Group Leadership Team (the chief operating decision maker as defined by IFRS 8, Operating Segments) monitors the results of these operating sectors to assess performance and make decisions about the allocation of resources. Each operating sector is represented by a member of the Group Leadership Team. These operating sectors represent the group\u2019s reportable segments and their principal activities are described on pages 56 to 59. The performance of the group\u2019s operating sectors is assessed on sales and underlying operating profit (see note 34). Sales between segments are made at market prices, taking into account the volumes involved. Health was sold during the financial year and its results are therefore presented within discontinued operations. Information about this discontinued segment is provided in note 26. 1.  The Group agreed to sell its Diagnostic Services business in May 2023 (see note 26). 2  Segmental information continued Revenue, sales and underlying operating profit by business continued Year ended 31 st March 2023 Clean Air \u00a3m PGM Services \u00a3m Catalyst Technologies \u00a3m Hydrogen Technologies \u00a3m Value Businesses \u00a3m Corporate \u00a3m Eliminations \u00a3m Total from continuing operations \u00a3m Revenue from external customers  6,273 7,360 673  62 565 \u2013 \u2013 14,933 Inter-segment revenue  \u2013 3,227 14  \u2013 \u2013 \u2013 (3,241) \u2013 Revenue  6,273 10,587 687  62 565 \u2013 (3,241) 14,933 External sales  2,644 485 547  55 470 \u2013 \u2013 4,201 Inter-segment sales  \u2013 85 13  \u2013 \u2013 \u2013 (98) \u2013 Sales 1  2,644 570 560  55 470 \u2013 (98) 4,201 Underlying operating profit / (loss) 1  230 257 51  (45) 40 (68) \u2013 465 Year ended 31 st March 2022* Clean Air \u00a3m PGM Services (restated) \u00a3m Catalyst Technologies (restated) \u00a3m Hydrogen Technologies (restated) \u00a3m Value Businesses (restated) \u00a3m Corporate \u00a3m Eliminations \u00a3m Total from continuing operations \u00a3m Revenue from external customers  7,085 7,880 581  30 449 \u2013 \u2013 16,025 Inter-segment revenue  4 4,549 6  \u2013 1 \u2013 (4,560) \u2013 Revenue  7,089 12,429 587  30 450 \u2013 (4,560) 16,025 External sales  2,455 497 448  25 353 \u2013 \u2013 3,778 Inter-segment sales  2 90 6  \u2013 1 \u2013 (99) \u2013 Sales 1  2,457 587 454  25 354 \u2013 (99) 3,778 Underlying operating profit / (loss) 1  302 308 50  (33) 12 (86) \u2013 553 1.  Sales and underlying operating profit are non-GAAP measures (see note 34). Sales excludes the sale of precious metals. Underlying operating profit excludes profit or loss on disposal of businesses, gain or loss on significant legal proceedings, together with associated legal costs, amortisation of acquired intangibles and major impairment and restructuring charges. *  The comparative period is restated to reflect the group\u2019s updated reporting segments. The overall group total is as previously reported. 2  Segmental information continued Reconciliation from underlying operating profit to operating profit by sector Year ended 31 st March 2023 Clean Air \u00a3m PGM Services \u00a3m Catalyst Technologies \u00a3m Hydrogen Technologies \u00a3m Value Businesses \u00a3m Corporate \u00a3m Total from continuing operations \u00a3m Underlying operating profit / (loss) 1  230 257  51 (45) 40 (68) 465 Profit on disposal of businesses (note 27)  \u2013 \u2013  \u2013 \u2013 12 \u2013 12 Amortisation of acquired intangibles  (1) \u2013  (4) \u2013 \u2013 \u2013 (5) Loss on significant legal proceedings  (25) \u2013  \u2013 \u2013 \u2013 \u2013 (25) Major impairment and restructuring charges (note 6)  (13) \u2013  (4) (1) (14) (9) (41) Operating profit / (loss)  191 257  43 (46) 38 (77) 406 Year ended 31 st March 2022* Clean Air \u00a3m PGM Services (restated) \u00a3m Catalyst Technologies (restated) \u00a3m Hydrogen Technologies (restated) \u00a3m Value Businesses (restated) \u00a3m Corporate \u00a3m Total from continuing operations \u00a3m Underlying operating profit / (loss) 1  302 308  50 (33) 12 (86) 553 Profit on disposal of businesses  \u2013 \u2013  \u2013 \u2013 106 \u2013 106 Amortisation of acquired intangibles  (2) \u2013  (4) \u2013 \u2013 \u2013 (6) Gains and losses on significant legal proceedings  \u2013 \u2013  36 \u2013 6 \u2013 42 Major impairment and restructuring charges  (27) (1)  (4) \u2013 (400) (8) (440) Operating profit / (loss)  273 307  78 (33) (276) (94) 255 1.  Underlying operating profit is a non-GAAP measure (see note 34). Underlying operating profit excludes profit or loss on disposal of businesses, gain or loss on significant legal proceedings, together with associated legal costs, amortisation of acquired intangibles and major impairment and restructuring charges. *  The comparative period is restated to reflect the group\u2019s updated reporting segments. The overall group total is as previously reported.   2  Segmental information continued Other segmental information Year ended 31 st March 2023   Clean Air \u00a3m PGM Services \u00a3m Catalyst Technologies \u00a3m Hydrogen Technologies \u00a3m Value Businesses \u00a3m Corporate \u00a3m Total \u00a3m Segmental net assets  1,784 (2)  680 114 175 515 3,266 Net debt (note 34)    (1,023) Post-employment benefit net assets and liabilities    162 Deferred tax net assets    102 Provisions and non-current other payables    (93) Investments in joint ventures and associates (note 15)    75 Net assets held for sale (note 26)    50 Net assets    2,539 Property, plant and equipment  70 73  28 44 13 14 242 Intangible assets  11 6  14 2 \u2013 28 61 Capital expenditure  81 79  42 46 13 42 303 Depreciation  74 24  26 4 10 13 151 Amortisation  2 2  5 \u2013 \u2013 27 36 Impairment losses and (reversals) (notes 5 and 6)  (4) 2  \u2013 \u2013 12 3 13 Total  72 28  31 4 22 43 200 2  Segmental information continued Other segmental information continued Year ended 31 st March 2022* Clean Air \u00a3m PGM Services (restated) \u00a3m Catalyst Technologies (restated) \u00a3m Hydrogen Technologies (restated) \u00a3m Value Businesses (restated) \u00a3m Corporate \u00a3m Total \u00a3m Segmental net assets  2,108 (702) 743 51 169 330 2,699 Net debt (856) Post-employment benefit net assets and liabilities 280 Deferred tax net assets 80 Provisions and non-current other payables (86) Investments in joint ventures and associates (note 15) 2 Net assets held for sale 322 Net assets 2,441 Property, plant and equipment 71 69 20 11 169 17 357 Intangible assets 1 2 7 \u2013 26 53 89 Capital expenditure 72 71 27 11 195 70 446 Depreciation 63 21 26 2 13 13 138 Amortisation 2 2 5 \u2013 1 29 39 Impairment losses (notes 5 and 6) 26 1 6 \u2013 363 8 404 Total 91 24 37 2 377 50 581 *  The comparative period is restated to reflect the group\u2019s updated reporting segments. The overall group total is as previously reported. Refer to note 3 for further required disclosures per IFRS 8, Operating Segments.   3 Revenue Products and services The group\u2019s principal products and services by operating sector and sub-sector are disclosed in the table below, together with information regarding performance obligations and revenue recognition. Revenue is recognised by the group as contractual performance obligations to customers are completed.  Sub-sector  Primary  industry    Principal products and services Performance obligations Revenue recognition  Clean Air  Light Duty Catalysts  Automotive  Catalysts for cars and other light duty vehicles  Point in time  On despatch or delivery  Heavy Duty Catalysts  Automotive  Catalysts for trucks, buses and non-road equipment  Point in time  On despatch or delivery  PGM Services  Platinum  Group  Metal Services Various  Platinum Group Metal refining and recycling services  Over time  Based on output   Platinum Group Metal trading  Point in time  On receipt of payment   Other precious metal products  Point in time  On despatch or delivery   Platinum Group Metal chemical, industrial products and catalysts  Point in time  On despatch or delivery  Catalyst Technologies  Catalyst   Technologies Chemicals / oil and gas Speciality catalysts and additives  Point in time  On despatch or delivery   Process technology licences  Over time  Based on costs incurred or straight-line over the licence term 1  Engineering design services  Over time  Based on costs incurred  Hydrogen Technologies  Fuel Cells technologies  Various  Fuel cell catalyst coated membrane  Point in time  On despatch or delivery  Electrolysis technology  Various  Electrolyser catalyst coated membrane  Point in time  On despatch or delivery V alue Businesses Other Markets (excluding Diagnostic Services) Various Precious metal pastes and enamels, battery systems and products found in devices used in medical procedures Point in time  On despatch or delivery  Diagnostic Services  Oil and gas  Detection, diagnostic and measurement solutions  Over time  Based on costs incurred 1.  Revenue recognition depends on whether the licence is distinct in the context of the contract. Metal revenue: Metal revenue relates to the sales of precious metals to customers, either in pure form or contained within a product. Metal revenue arises in each of the reportable segments in the Group. Metal revenue is affected by fluctuations in the market prices of precious metals and, in many cases, the value of precious metals is passed directly on to customers. Given the high value of these metals this makes up a significant proportion of revenue. 3  Revenue continued Revenue from refining services is recognised using an output method by estimating the progress of the metal in the refining process. Once the customer metal is in the refining Revenue judgements process it is commingled with metal from other customers and it is not separately identifiable. Over time revenue Because we have a consistent volume of metal flowing through the refinery process, we Over time revenue recognition predominantly occurs in Catalyst Technologies and PGM estimate that all of the metal in the refinery is on average 50% of the way through the Services (Refining Services), see criteria for over time recognition as defined by the group\u2019s process. We therefore recognise up to 50% of the revenue (cash service fee and non-cash accounting policies in note 1. consideration) for our services when metal enters the refining process. Since refining each Refining Services type of metal is a separate performance obligation, once we have returned the metal to the The majority of the metal processed by the group and parent company\u2019s refining businesses is customer, we recognise the remaining 50% of revenue for that particular metal while other owned by customers and, therefore, revenue is recognised over time on the basis that the metal may still be due to the same customer. group and parent company are providing a service to enhance an asset controlled by the Where refinery stocktakes indicate that metal recoveries have been lower than anticipated customer. The customer controls the metal throughout the refining process, the key indicators and/or allowed for in process loss provisioning, refined metal gain revenue is reduced being legal ownership, metal price risk and that the customer has the right to claim the accordingly. Where refinery stocktakes indicate that metal recoveries have been higher than equivalent metal at all stages of processing. anticipated, any incremental refining metal gain revenue is only recognised once it is highly The performance obligation contained in all refining contracts is a service arrangement to probable that a reversal in the amount of cumulative revenue recognised will not occur and refine customer metal to a specified quality and volume by a certain date. For a contract that the metal has been sold. has multiple metals, the refinement of each metal is a separate performance obligation. We receive the contracted cash fee which is set with reference to market price at the start of the contract. Upon delivery of the refined metal to the customer, the percentage of the refined metal that we may retain at settlement is considered to be a non-cash consideration and is recognised as part of revenue at fair value. 3  Revenue continued Revenue from external customers by principal products and services  Year ended 31 st March 2023 Continuing operations Total \u00a3m Clean Air \u00a3m PGM Services \u00a3m Catalyst Technologies \u00a3m Hydrogen Technologies \u00a3m Value Businesses \u00a3m Metal  3,629  6,875 126 7 95 10,732 Heavy Duty Catalysts  970  \u2013 \u2013 \u2013 \u2013 970 Light Duty Catalysts  1,674  \u2013 \u2013 \u2013 \u2013 1,674 Catalyst Technologies  \u2013  \u2013 547 \u2013 \u2013 547 Platinum Group Metal Services  \u2013  485 \u2013 \u2013 \u2013 485 Fuel Cells  \u2013  \u2013 \u2013 55 \u2013 55 Battery Systems  \u2013  \u2013 \u2013 \u2013 284 284 Diagnostic Services  \u2013  \u2013 \u2013 \u2013 71 71 Medical Device Components  \u2013  \u2013 \u2013 \u2013 93 93 Other  \u2013  \u2013 \u2013 \u2013 22 22 Revenue  6,273  7,360 673 62 565 14,933 Year ended 31 st March 2022* Continuing operations Total \u00a3m Clean Air \u00a3m PGM Services (restated) \u00a3m Catalyst Technologies (restated) \u00a3m Hydrogen Technologies (restated) \u00a3m Value Businesses (restated) \u00a3m Metal  4,630 7,383 133 5 96 12,247 Heavy Duty Catalysts 849 \u2013 \u2013 \u2013 \u2013 849 Light Duty Catalysts 1,578 \u2013 \u2013 \u2013 \u2013 1,578 Catalyst Technologies \u2013 \u2013 448 \u2013 \u2013 448 Platinum Group Metal Services  \u2013 497 \u2013 \u2013 \u2013 497 Fuel Cells \u2013 \u2013 \u2013 25 \u2013 25 Battery Materials \u2013 \u2013 \u2013 \u2013 12 12 Battery Systems \u2013 \u2013 \u2013 \u2013 151 151 Advanced Glass Technologies \u2013 \u2013 \u2013 \u2013 62 62 Diagnostic Services \u2013 \u2013 \u2013 \u2013 54 54 Medical Device Components \u2013 \u2013 \u2013 \u2013 74 74 Other 28 \u2013 \u2013 \u2013 \u201328 Revenue  7,085 7,880 581 30 449 16,025 *  The comparative period is restated to reflect the group\u2019s updated reporting segments. The overall group total is as previously reported. 3  Revenue continued Revenue from external customers by point in time and over time performance obligations Year ended 31 st March 2023   Continuing operations Total \u00a3m Clean Air \u00a3m PGM Services \u00a3m Catalyst Technologies \u00a3m Hydrogen Technologies \u00a3m Value Businesses \u00a3m Revenue recognised at a point in time  6,273  7,096 555 62 534 14,520 Revenue recognised over time  \u2013  264 118 \u2013 31 413 Revenue  6,273  7,360 673 62 565 14,933 Year ended 31 st March 2022*   Continuing operations Total \u00a3m Clean Air \u00a3m PGM Services (restated) \u00a3m Catalyst Technologies (restated) \u00a3m Hydrogen Technologies (restated) \u00a3m Value Businesses (restated) \u00a3m Revenue recognised at a point in time  7,085 7,596 491 30 423 15,625 Revenue recognised over time  \u2013 284 90 \u2013 26 400 Revenue  7,085 7,880 581 30 449 16,025 *   The comparative period is restated to reflect the group\u2019s updated reporting segments. The overall group total is as previously reported. 3  Revenue continued Geographical analysis of revenue from external customers and non-current assets The group\u2019s country of domicile is the UK. Revenue from external customers based on the customer\u2019s location and non-current assets based on the location of the assets are disclosed below. Revenue from external customers  Non-current assets 2023 \u00a3m 2022 \u00a3m 2023 \u00a3m 2022 \u00a3m UK  3,630 2,845 852 733 Germany  1,256 1,600 239 244 Rest of Europe  1,875 2,001 326 292 USA  2,779 2,756 451 280 Rest of North America  612 597 34 40 China (including Hong Kong)  1,649 2,326 201 221 Rest of Asia  2,287 2,517 147 145 Rest of World  845 1,383 18 21  2,268 1,976 Investments at fair value through other comprehensive income  49 45 Interest rate swaps  20 12 Deferred tax assets  121 98 Post-employment benefit net assets  203 352 Total  14,933 16,025 2,661 2,483 Major customers The group received \u00a31.6 billion of revenue from one external customer in the Clean Air sector which represents more than 10% of the group\u2019s revenue from external customers during the year ended 31 st March 2023 (2022: \u00a31.7 billion of revenue from one external customer in the Clean Air sector). Unsatisfied performance obligations At 31 st March 2023, for contracts that had an original expected duration of more than one year, the group had unsatisfied performance obligations of \u00a3967 million (2022: \u00a31,039 million), representing contractually committed revenue to be recognised at a future date. Of this amount, \u00a3394 million (2022: \u00a3244 million) is expected to be recognised within one year and \u00a3573 million (2022: \u00a3795 million) is expected to be recognised after one year. Payment terms The group and parent company supply goods and services on payment terms that are consistent with those standard across the industry and it does not have any customer contracts with a material financing component. Where revenue is recognised over time, payment terms are generally consistent with the timeframe over which revenue is recognised. 4  Operating profit   Operating profit from continuing operations is arrived at after charging / (crediting): 2023 \u00a3m 2022 \u00a3m  Total research and development expenditure  213 201 Less: Development expenditure capitalised  \u2013 (22) Research and development expenditure charged to the income statement  213 179 Less: External funding received from governments  (19) (18) Net research and development expenditure charged to the income statement  194 161 Inventories recognised as an expense  12,962 14,121 Write-down of inventories recognised as an expense  39 26 Reversal of write-down of inventories from increases in net realisable value  (19) (16) Net gains on foreign exchange  (11) (2) Net losses on foreign currency forwards at fair value through profit or loss  19 6 Past service credit  (20) (11) Depreciation of:   Property, plant and equipment  137 125 Right-of-use assets  14 13 Depreciation  151 138 A mortisation of:   Internally generated intangible assets  1 1 Acquired intangibles  5 6 Other intangible assets  30 32 A mortisation  36 39 Gains and losses on significant legal proceedings  25 (42) Profit on disposal of businesses (note 27)  (12) (106) Impairment losses included in administrative expenses  3 3 Impairment losses (note 5)  3 3 Impairment losses and reversals included in major impairment and restructuring charges  10 401 Restructuring charges included in major impairment and restructuring charges  31 39 Major impairment and restructuring charges (note 6)  41 440 Gains and losses on significant legal proceedings During the year, the group paid \u00a325 million in respect of a settlement with a customer on mutually acceptable terms with no admission of fault relating to failures in certain engine systems for which the group supplied a particular coated substrate as a component for that customer\u2019s emissions after-treatment systems.  4  Operating profit continued Gains and losses on significant legal proceedings continued During the prior year, the group recognised a gain of \u00a344 million in relation to damages and interest from a company found to have unlawfully copied one of our technology designs. An additional gain of \u00a36 million was recognised following conclusion of legal proceedings associated to investments in Battery Materials, this was partially offset by a \u00a38 million charge for environmental and other costs. Gains and losses on significant legal proceedings are reported as non-underlying, see note 34. 2023 \u00a3m 2022 \u00a3m Fees payable to the company\u2019s auditor and its associates for:   The audit of these accounts  2.2 2.1 The audit of the accounts of the company\u2019s subsidiaries  2.4 2.4 The audit of prior period accounts  0.2 0.2 Total audit fees  4.8 4.7 Audit-related assurance services  0.4 0.4 Total non-audit fees  0.4 0.4 Total fees payable to the company\u2019s auditor and its associates  5.2 5.1 No audit fees were paid to other auditors (2022: \u00a3nil). Audit-related assurance services predominantly comprise of reviews of interim financial information. 5  Impairment losses During the year ended 31 st March 2023, as part of our review for impairment triggers an impairment loss has been recognised in the group income statement within underlying operating profit. These losses are stated below: 2023 \u00a3m 2022  \u00a3m  Other intangible assets  \u2013 1 Property, plant and equipment  3 2 Total impairment losses included in administrative expenses  3 3 Total impairment losses incurred for the year of \u00a313 million is comprised of net major impairment losses of \u00a310 million (see note 6) and \u00a33 million of impairment losses included within administrative expenses. Goodwill Impairment testing The group and parent company test goodwill annually for impairment or more frequently if there are indications that goodwill might be impaired. The recoverable amounts of the cash-generating units (CGUs) are determined using value in use calculations which generally use cash flow projections based on financial budgets and plans covering a three-year period approved by management. The budgets and plans are based on a number of assumptions, including market share, impact of carbon pricing, expected changes to selling prices, product profitability, precious metal prices and other direct input costs, based on past experience and management\u2019s expectations of future changes in the markets using external sources of information where appropriate. We also considered the physical risk of climate change \u2013 including the effect of extreme weather events at sample strategic sites, based on internal and external analysis. Significant CGUs Goodwill arising on the acquisition of businesses is allocated, at acquisition, to the CGUs that are expected to benefit from that business combination. These CGUs represent the smallest identifiable groups of assets that generate cash inflows that are largely independent of the cash inflows from other groups of assets. Goodwill allocated to the significant CGUs is as follows: Group 2023 \u00a3m 2022 \u00a3m  Clean Air   \u2022  Heavy Duty Catalysts  87 83 Catalyst Technologies  268 265 Value Businesses   \u2022  Other 1,2  9 18 Total carrying amount at 31 st March (note 13)  364 366 1.  Other is comprised of CGUs with goodwill balances individually less than \u00a35 million. 2.  Diagnostic Services goodwill has been impaired by \u00a34 million. Refer to note 6 for further information 5  Impairment losses continued Key assumptions used in value in use Unallocated corporate costs are split between CGUs based on their share of contribution. The three-year cash flows are extrapolated using the long term average growth rates for the relevant products, industries and countries in which the CGUs operate. The expected economic life of the Heavy Duty Catalysts has been restricted to 2040 reflecting internal climate change targets and impact of legislation changes. In the medium term, growth will come from tightening emissions legislation driving demand for more sophisticated catalyst systems. Beyond the medium term, the world will increasingly use alternatives to the internal combustion engine which is reflected in the long-term decline rate used in our modelling. Pre-tax discount rates, derived from the group\u2019s post-tax weighted average cost of capital of 8.0% (2022: 7.7%), adjusted for the risks applicable to each CGU are used to discount these projected risk-adjusted cash flows. The key assumptions are: Discount rate  Long term growth rate 2023  2022  2023  2022 Clean Air   \u2022  Heavy Duty Catalysts  12.1% 11.6% \u201310.5% \u201315.1% Catalyst Technologies  10.8% 10.2% 3.0% 3.0% Different long term growth rates are used for the Clean Air - Heavy Duty Catalysts CGU because of expected macroeconomic trends in the industry in which the business operates. The growth rate for years four to ten is expected to be 2.2% (2022: 2.7%). After that, growth is expected to decline and, therefore, the long term growth rate above is used for year eleven onwards. Sensitivity analysis The headroom for the significant CGUs, calculated as the difference between net assets including allocated goodwill at 31 st March 2023 and the value in use calculations, is shown below. The table also shows, for each significant CGU, the headroom assuming a 1% decrease in the growth rate assumption and a 1% increase in the discount rate assumption used in the value in use calculations. Headroom as at 31 st March 2023 \u00a3m Headroom assuming a 1% decrease in the growth rate \u00a3m Headroom assuming a 1% increase in the discount rate \u00a3m Clean Air   \u2022  Heavy Duty Catalysts  383 349 329 Catalyst Technologies  662 482 471 A reduction in the Heavy Duty Catalysts CGU\u2019s expected economic life by one year reduces headroom by approximately \u00a313 million from \u00a3383 million. We don't expect an impairment in the near term in Clean Air despite the declining long-term assumptions. A reduction in operating margin of 1% in the Catalyst Technologies CGU in each of the future years, with no mitigating actions taken, reduces headroom by approximately \u00a390 million from \u00a3662 million.   6  Major impairment and restructuring charges The below amounts are excluded from the underlying operating profit of the group for continuing operations. 2023 \u00a3m 2022 \u00a3m  Property, plant and equipment  17 238 Right-of-use assets  \u2013 4 Goodwill  4 45 Other intangible assets  3 78 Inventories  (8) 17 Trade and other receivables  (6) 19 Impairment losses and reversals  10 401 Restructuring charges  31 39 Total major impairment and restructuring charges  41 440 Major impairment and restructuring charges are shown separately on the face of the income statement and excluded from underlying operating profit (see note 34). Major impairments The group\u2019s net impairment charge of \u00a310 million includes further impairment charges to plants and related production assets in Clean Air as the sector continues to consolidate its existing capacity into new, more efficient plants in order to create a simplified and agile structure. Further impairment charges were also recognised in relation to parts of the Battery Materials business reflecting elements of the contract to sell the business to EV Metals Group.  On 3 rd May 2023 the group announced the sale of its Diagnostic Services business to Sullivan Street Partners. The business is presented as held for sale (refer to note 26) at fair value less estimated costs to sell. This has resulted in an impairment to goodwill of \u00a34 million (see note 5). The major impairments charge also includes impairment reversals for previously impaired Clean Air equipment that has been re-purposed, and Russia related inventories and receivables that have subsequently been recovered in cash. Although this cash is reported as restricted (see note 1), there are no impairment indicators. Major restructuring The group\u2019s transformation programme was launched in May 2022 and was designed to drive increased competitiveness, improved execution capability and create financial headroom to facilitate further investment in high growth areas. Restructuring charges of \u00a317 million have been recognised of which the majority is redundancy and implementation costs. The remaining charge is related to Clean Air\u2019s ongoing plant consolidation initiatives. 7  Employee information Employee numbers   2023  2022* Clean Air  5,668 5,846 PGM Services  1,839 1,791 Catalyst Technologies  1,623 1,530 Hydrogen Technologies  418 335 Value Businesses  1,363 1,836 Corporate 1  1,590 1,259 Monthly average number of employees  12,501 12,597 1.  The Corporate segment includes global functions serving our business units including procurement, HR, IT and shared service centres. *  Restated to reflect classification of the Health segment as discontinued operations (see note 26). 2023 \u00a3m 2022 \u00a3m Wages and salaries  604 583 Social security costs  70 60 Post-employment costs (note 24)  40 62 Share-based payments (note 30)  18 13 Termination benefits  1 3 Employee benefits expense from continuing operations  733 721 8  Investment income and financing costs  2023 \u00a3m 2022 \u00a3m Net loss on remeasurement of foreign currency swaps held at fair value through profit or loss  (20) (19) Interest payable on financial liabilities held at amortised cost and interest on related swaps (55) (45) Interest payable on other liabilities 1  (33) (35) Interest payable on lease liabilities  (2) (2) Total finance costs  (110) (101) Net gain on remeasurement of foreign currency swaps held at fair value through profit or loss  9 6 Interest receivable on financial assets held at amortised cost  11 2 Interest receivable on other assets 1  21 31 Interest on post-employment benefits  8 2 Total investment income  49 41 Net finance costs from continuing operations  (61) (60) 1.  Interest payable and receivable on other liabilities and assets mainly comprises interest on precious metal leases and the amortisation of contango and backwardation on precious metal inventory and sale and repurchase agreements 9  Tax expense 2023 \u00a3m 2022 \u00a3m Current tax Corporation tax on profit for the year  95 55 Adjustment for prior years  1 (5) Total current tax  96 50 Deferred tax Origination and reversal of temporary differences  (37) (1) Adjustment for prior years  14 8 Total deferred tax (note 23)  (23) 7 Tax expense  73 57 The tax expense can be reconciled to profit before tax in the income statement as follows: 2023 \u00a3m 2022 \u00a3m Profit before tax from continuing operations  344 195 Profit / (Loss) before tax from discontinued operations  5  (239) Profit / (loss) before tax  349 (44) Tax expense / (credit) at UK corporation tax rate of 19% (2022: 19%) 66 (8) Effects of: Overseas tax rates  5 13 Expenses not deductible for tax purposes  5 9 Losses and other temporary differences not recognised  8 1 Impairment and restructuring charges  \u2013 70 Recognition or utilisation of previously unrecognised tax assets  (7) (1) Adjustment for prior years  15 3 Patent box / Innovation box  (7) (10) Other tax incentives  (3) (5) Tax rate adjustments  (1) (1) Disposal of businesses  (13) (28) Irrecoverable withholding tax  10 9 Other  (5) 5 Tax expense  73 57 Tax expense from continuing operations  80 79 Tax credit from discontinued operations  (7) (22) Tax expense  73 57 In the March 2021 Budget the UK Government announced that legislation will be introduced in Finance Bill 2021 to increase the main rate of UK corporation tax from 19% to 25%, effective 1 st April 2023. The legislation increasing the tax rate to 25% was substantially enacted on 24 th May 2021. Deferred tax balances at 31 st March 2023 have been measured using the enacted tax rate of 25%. Adjustments for prior years includes current and deferred tax adjustments in respect of the UK, US, Japan and Germany, as well as adjustments in respect of provisions for uncertain tax positions. Other tax incentives includes research and development tax incentives in the US and China and other tax incentives in Poland. Other movements mainly includes movements in respect of provisions for uncertain tax positions and non-taxable income.  10 Earnings / (loss) per ordinary share   Earnings / (loss) per ordinary share have been calculated by dividing loss or profit for the year by the weighted average number of shares in issue during the year. 2023 pence 2022 pence Earnings / (loss) per share   Basic  150.9 (52.6) Diluted  150.2 (52.6) Basic from continuing operations  144.2 60.9 Diluted from continuing operations  143.6 60.8 See note 26 for the earnings per ordinary share from discontinued operations.   2023  2022 Earnings / (loss) (\u00a3 million)   Basic and diluted earnings / (loss)  276 (101) Weighted average number of shares in issue   Basic  183,012,301 191,568,756 Dilution for long-term incentive plans  851,432 585,024 Diluted  183,863,733 192,153,780 Presented earnings / (loss) per ordinary share have been calculated using unrounded numbers. 11 Property, plant and equipment Group Land and buildings \u00a3m Leasehold improvements \u00a3m Plant and machinery \u00a3m Assets in the course of construction \u00a3m Total \u00a3m Cost   At 1 st April 2021  667 31 2,310 377 3,385 Additions  1 1 38 339 379 Transferred to assets classified as held for sale (107) (5) (392) (282) (786) Transfers from assets in the course of construction  11 1 120 (132) \u2013 Disposals  (1) \u2013 (25) (1) (27) Disposal of businesses  (13) (1) (44) (1) (59) Exchange adjustments  12 \u2013 48 4 64 At 31 st March 2022  570 27 2,055 304 2,956 Additions  1  \u2013 24 217 242 Transferred to assets classified as held for sale (note 26)  \u2013  (1) (41) \u2013 (42) Transfers from assets in the course of construction 22  2 128 (152) \u2013 Disposals  (1)  (1) (33) (13) (48) Disposal of businesses (note 27)  \u2013  \u2013 (10) \u2013 (10) Exchange adjustments  7  1 28 4 40 At 31 st March 2023  599  28 2,151 360 3,138 Land and buildings \u00a3m Leasehold improvements \u00a3m Plant and machinery \u00a3m Assets in the course of construction \u00a3m Total \u00a3m Accumulated depreciation and impairment   At 1 st April 2021  321 17 1,606 17 1,961 Charge for the year  18 2 117 \u2013 137 Impairment losses (notes 5, 6 and 26)  21 \u2013 64 210 295 Transferred to assets classified as held for sale  (91) (4) (335) (210) (640) Disposals  (1) \u2013 (23) \u2013 (24) Disposal of businesses  (8) (2) (38) \u2013 (48) Exchange adjustments  5 1 33 (2) 37 At 31 st March 2022  265 14 1,424 15 1,718 Charge for the year  17 1 119 \u2013 137 Impairment losses (notes 5, 6 and 26)  \u2013 \u2013 8 4 12 Transferred to assets classified as held for sale (note 26)  \u2013 (1) (31) \u2013 (32) Disposals  (1) \u2013 (33) (11) (45) Disposal of businesses (note 27)  \u2013 \u2013 (8) \u2013 (8) Exchange adjustments  3 1 20 \u2013 24 At 31 st March 2023  284 15 1,499 8 1,806 Carrying amount at 31 st March 2023  315 13 652 352 1,332 Carrying amount at 31 st March 2022  305 13 631 289 1,238 Carrying amount at 1 st April 2021 346 14 704 360 1,424 Finance costs capitalised were \u00a32 million (2022: \u00a35 million) and the capitalisation rate used to determine the amount of finance costs eligible for capitalisation was 4.0% (2022: 4.2%). During the year, the group recognised impairments of \u00a312 million. The impairment charge is comprised of \u00a33 million included in administrative expenses, see note 5, and a net \u00a39 million charge included in non-underlying expenses.  During the prior year, the group recognised impairments of \u00a3295 million. The impairment charge is comprised of \u00a32 million included in administrative expenses, see note 5, and \u00a3238 million included in non-underlying expenses, see note 6. A further \u00a355 million of impairment charges were incurred in relation to the Health segment. 12 Leases Leasing activities The group leases some of their property, plant and equipment which are used by the group company in their operations.  Right-of-use assets   Group  Land and buildings \u00a3m Plant and machinery \u00a3m Total \u00a3m At 1 st April 2022  57 4 61 New leases, remeasurements and modifications  9 4 13 Depreciation charge for the year  (11) (3) (14) Transferred to held for sale (note 26)  (9) \u2013 (9) Exchange adjustments  (2) \u2013 (2) A t 31 st March 2023  44 5 49 Lease liabilities Group 2023 \u00a3m 2022 \u00a3m Current  9 10 Non-current  31 40 Total liabilities  40 50  Group 2023 \u00a3m 2022 \u00a3m Interest expense  2 2 The weighted average incremental borrowing rate applied to the group\u2019s lease liabilities was 4.4% (2022: 4.1%). A maturity analysis of lease liabilities is disclosed in note 28. Other Group 2023 \u00a3m 2022 \u00a3m Total cash outflow for leases  16 16 The expense relating to low-value and short-term leases is immaterial. 13 Goodwill   Group \u00a3m Cost   At 1 st April 2021  572 Disposal of business  (2) Exchange adjustments  3 At 31 st March 2022  573 Disposal of businesses (note 27)  (148) Exchange adjustments  6 At 31 st March 2023  431 Impairment   At 1 st April 2021  18 Impairment losses  189 At 31 st March 2022  207 Disposal of businesses (note 27)  (144) Impairment losses (notes 5, 26)  4 At 31 st March 2023  67 Carrying amount at 31 st March 2023  364 Carrying amount at 31 st March 2022  366 Carrying amount at 1 st April 2021  554 During the current year, the Diagnostic Services goodwill was fully impaired by \u00a34 million to reflect the fair value less costs to sell of the business upon reclassification to assets held for sale, see note 6. The Health business was disposed during the current year, see note 27.  During the prior year, the Health segment was fully impaired by \u00a3144 million upon reclassification to assets held for sale. The Diagnostic Services goodwill was impaired by \u00a345 million. 14 Other intangible assets   Group Customer Patents, Acquired contracts and Computer trademarks research and Development relationships software and licences technology expenditure Total \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m Cost   st At 1 Ap ril 2021  133 367 65 42 226 833 Additions  \u2013 66 1 \u2013 33 100 Transferred to assets classified as held fo r sale  \u2013 (15) (20) (5) (127) (167) Dis p osal of businesses (1) (2) \u2013 \u2013 \u2013 (3) Exchan g e adjustments  \u2013 3 1 \u2013 3 7 st At 31 March 2022  132 419 47 37 135 770 Additions  \u2013 59 2 \u2013 \u2013 61 Transferred to assets classified as held fo r sale (note 26)  (1)  (1) \u2013 (1) \u2013 (3) Dis p osals  (2)  (2) (7) \u2013 \u2013 (11) Dis p osal of businesses (note 27)  (13)  \u2013 \u2013 \u2013 \u2013 (13) Exchan g e adjustments  \u2013 \u2013 1 1 \u2013 2 st A t 31 March 2023  116 475 43 37 135 806 A ccumulated amortisation and im p airment   st At 1 Ap ril 2021  108 144 46 41 135 474 Char g e fo r they ea r  4 31 1 2 1 39 Im p airment losses (notes 5, 6 and 26)  \u2013 15 12 \u2013 75 102 Transferred to assets classified as held fo r sale  \u2013 (13) (18) (5) (79) (115) Reclassification  \u2013 \u2013 2 (2) \u2013 \u2013 Dis p osal of businesses (1) (2) \u2013 \u2013 \u2013 (3) Exchan ge adj ustments  1 3 1 \u2013 1 6 st At 31 March 2022  112 178 44 36 133 503 Char g e fo r they ea r  4 31 \u2013 1 \u2013 36 Im p airment losses (notes 5, 6 and 26)  \u2013 3 \u2013 \u2013 \u2013 3 Transferred to assets classified as held fo r sale (note 26)  (1)  (1) \u2013 (1) \u2013 (3) Dis p osals  (2)  (2) (6) \u2013 \u2013 (10) Dis p osal of businesses (note 27)  (13)  \u2013 \u2013 \u2013 \u2013 (13) Exchan ge adj ustments  1 \u2013 1 1 \u2013 3 st At 31 March 2023  101 209 39 37 133 519 st Carr y in g amount at 31 March 2023  15 266 4 \u2013 2 287 st Carr y in g amount at 31 March 2022  20 241 3 1 2 267 st Carr y in g amount at 1 Ap ril 2021  25 223 19 1 91 359 During the year, the group recognised impairments of \u00a33 million, see note 6. During the prior year, the group recognised impairments of \u00a3102 million. The impairment charge is comprised of \u00a31 million included in administrative expenses, see note 5, and \u00a378 million included in non-underlying expenses, see note 6. A further \u00a323 million of impairment charges were incurred in relation to the Health segment. 15 Investments in joint ventures and associates   2023 \u00a3m 2022 \u00a3m Investments in joint ventures  \u2013 2 Investments in associates  75 \u2013 Investments in joint ventures and associates  75 2 The movements in the year were: Joint ventures \u00a3m Associates \u00a3m Total \u00a3m At 1 st April 2021 and 31 st March 2022  2 \u2013 2 Additions  \u2013 75 75 Disposals  (2) \u2013 (2) Group\u2019s share of loss for the year  \u2013 (1) (1) Exchange adjustments  \u2013 1 1 A t 31 st March 2023  \u2013 75 75 During the year the group sold its 51% interest in the ordinary share capital of Quingdao Johnson Matthey Hero Catalyst Company Limited for consideration of \u00a32 million. This resulted in \u00a3nil profit on disposal. As part of the disposal of our Health business (see note 27), we received \u00a375 million in the form of shares which constitutes an approximately 30% equity interest in the re-branded business (Veranova). The group has determined that it has significant influence and therefore has equity accounted this stake as an investment in associate. The group has disclosed a contingent liability relating to this associate, see note 32. Financial information for Veranova for the year to 31 st March 2023 is provided below, note Veranova\u2019s financial year end is 31 st December. The information disclosed reflects the amounts presented in the financial statements of Veranova and not the group\u2019s share of those amounts. 2023 \u00a3m  Summarised balance sheet   Non-current assets  159 Cash and cash equivalents  12 Other current assets  203 Current assets  215 Current liabilities  (71) Non-current liabilities  (14) Net assets  289 Summarised statement of comprehensive income   Revenue  189 Depreciation and amortisation  (19) Income tax expense  (2) Loss for the year and total comprehensive expense  (4) 16 Inventories   Group 2023 \u00a3m 2022 \u00a3m Raw materials and consumables  359 331 Work in progress  1,047 932 Finished goods and goods for resale  296 286 Inventories  1,702 1,549 Work in progress includes \u00a3754 million (31 st March 2022: \u00a3656 million) of precious metal which is committed to future sales to customers and valued at the price at which it is contractually committed. 17  Trade and other receivables Group 2023 \u00a3m 2022 \u00a3m Current Trade receivables  1,304 1,393 Contract receivables  70 88 Prepayments  83 75 Value added tax and other sales tax receivable  142 89 Advance payments to customers  10 10 Amounts receivable under precious metal sale  and repurchase agreements 1  222 114 Other receivables  51 27 Trade and other receivables  1,882 1,796 Non-current Value added tax and other sales tax receivable  3 3 Advance payments to customers  53 39 Other receivables  57 \u2013 Other receivables  113 42 1.  The fair value of the precious metal contracted to be sold by the group under sale and repurchase agreements is \u00a3215 million (2022: \u00a3108 million). The group enters into factoring type arrangements in a small number of countries as part of normal business due to longer than standard payment terms, we seek to collect payments in the month following sale. As at 31 st March 2023, the level of these arrangements was approximately \u00a3250 million (31 st March 2022: approximately \u00a3250 million).  Trade receivables and contract receivables are net of expected credit losses (see note 28).  18 Other financial assets and liabilities   Group 2023 \u00a3m 2022 \u00a3m Current assets   Forward foreign exchange contracts designated as cash flow hedges  11 5 Forward precious metal price contracts designated as cash flow hedges  30 \u2013 Forward foreign exchange contracts and currency swaps at fair value through profit or loss  6 22 Other financial assets  47 27 Non-current assets   Forward precious metal price contracts designated as cash flow hedges  48 \u2013 Other financial assets  48 \u2013 Current liabilities   Forward foreign exchange contracts designated as cash flow hedges  (13) (9) Forward precious metal price contracts designated as cash flow hedges  \u2013 (20) Forward foreign exchange contracts and currency swaps at fair value through profit or loss  (14) (15) Other financial liabilities  (27) (44) Non-current liabilities   Forward precious metal price contracts designated as cash flow hedges  \u2013 (12) Other financial liabilities  \u2013 (12) 19 Trade and other payables Group 2023 \u00a3m 2022 \u00a3m  Current  Trade pay ables  831 753 Contract liabilities  181 273 Accruals 338 439 Amountspayable underpreciousmetal sal eand re purchase agreements 1 838 793 Otherpay ables  309 305 Trade and other payables 2,497 2,563 Non-current  Otherpay ables  2 2 Trade and other payables 2 2 1.  The fair value of the precious metal contracted to be repurchased by the group under sale and repurchase agreements is \u00a3802 million (2022: \u00a3782 million). The amount of the contract liabilities balance at 31 st March 2022 which was recognised in revenue during the year ended 31 st March 2023 for the group company was \u00a370 million (2022: \u00a3113 million) 20 Borrowings and related swaps   Group 2023 \u00a3m 2022  \u00a3m  Non-current   Ban k and othe r loans   2.99% $165 million Bonds 2023  \u2013 (125) 2.44% \u20ac 20 million Bonds 2023  \u2013 (17) 3.57% \u00a365 million Bonds 2024  (65) (65) 3.565% $50 million KfW loan 2024  (40) (38) 3.14% $130 million Bonds 2025  (105) (99) 1.40% \u20ac 77 million Bonds 2025  (61) (64) 2.54% \u00a345 million Bonds 2025  (45) (45) 3.79% $130 million Bonds 2025  (105) (99) 3.97% $120 million Bonds 2027  (97) (90) SONI A + 1.25% UKEF EDG \u00a3 Facilit y 2028  (248) \u2013 EURIBOR + 1.20% UKEF EDG \u20ac Facilit y 2028  (157) \u2013 3.39% $180 million Bonds 2028  (144) (137) 1.81% \u20ac 90 million Bonds 2028  (69) (74) 2.77% \u00a335 million Bonds 2029  (35) \u2013 3.00% $50 million Bonds 2029  (40) \u2013 4.10% $30 million Bonds 2030  (24) (23) 2.92% \u20ac 25 million Bonds 2030  (22) (21) 1.90% \u20ac 225 million Bonds 2032  (198) \u2013 Cross currenc y interest rate swa p s desi g nated as net investment hed g es (5) (2) Borrowin g s and related swa p s ( 1,460 ) ( 899 ) Current   \u20ac 166 million EIB loan 2022  \u2013 (140) 3.26% $150 million Bonds 2022   \u2013 (115) 2.99% $165 million Bonds 2023  (133) \u2013 2.44% \u20ac 20 million Bonds 2023  (18) \u2013 Othe r ban k loans  (4) (10) Borrowin g s and related swa p s ( 155 ) ( 265 ) The 1.40% \u20ac77 million Bonds 2025 and the 1.81% \u20ac90 million Bonds 2028 have been swapped into floating rate euros. $100 million of the 3.14% $130 million Bonds 2025 have been swapped into sterling at 2.83% and the 3.00% $50 million Bonds 2029 have been swapped into euros at 1.71%. All borrowings bear interest at fixed rates with the exception of the UKEF EDG EUR and GBP facilities which bear interest at 6 Months EURIBOR plus 1.20% and SONIA plus 1.25% and bank overdrafts, which bear interest at commercial floating rates. During the year, the group drew down on the UKEF EDG financing secured in the financial year to 31 st March 2022. The margins on these new facilities are impacted by the group\u2019s ability to meet targets around the reduction in its scope 1 and 2 emissions.  21 Movements in assets and liabilities arising from financing activities     Non-cash movements   2022* \u00a3m Cash (inflow) / outflow \u00a3m Transfers \u00a3m Transfers to held for sale \u00a3m Foreign exchange movements \u00a3m Fair value and other movements \u00a3m 2023 \u00a3m Non-current assets     Interest rate swaps*  12 (1)  \u2013 \u2013 \u2013 9 20 Non-current liabilities     Borrowings and related swaps  (899) (672)  149 \u2013 (36) (2) (1,460) Interest rates swaps  (2) 1  \u2013 \u2013 \u2013 (14) (15) Lease liabilities  (40) \u2013  11 9 \u2013 (11) (31) Current liabilities     Borrowings and related swaps  (265) 281  (149) \u2013 (21) (1) (155) Lease liabilities  (10) 14  (11) 1 \u2013 (3) (9) Net movements in assets and liabilities arising from financing activities  \u2013 (377)  \u2013 10 (57) (22)  Dividends paid to equity shareholders  \u2013 141   Interest paid  \u2013 94   Purchase of treasury shares  \u2013 45   Net cash inflow from financing activities  \u2013 (97)   2021 \u00a3m Cash outflow \u00a3m  Non-cash movements 2022 \u00a3m*  Transfers \u00a3m Transfers to held for sale \u00a3m Foreign exchange movements \u00a3m Fair value and other movements \u00a3m Non-current assets Interest rate swaps* 20 \u2013 (8) \u2013 \u2013 \u2013 12 Non-current liabilities Borrowings and related swaps  (1,252) 114 254 \u2013 (26) 11 (899) Interest rates swaps \u2013 \u2013 8 \u2013 \u2013 (10) (2) Lease liabilities (51) \u2013 15 7 \u2013 (11) (40) Current liabilities Borrowings and related swaps  (26) 17 (254) \u2013 (5) 3 (265) Lease liabilities (11) 14 (15) 2 \u2013 \u2013 (10) Net movements in assets and liabilities arising from financing activities \u2013 145 \u2013 9 (31) (7)  Dividends paid to equity shareholders \u2013 139  Interest paid \u2013 111  Purchase of treasury shares \u2013 155  Net cash outflow from financing activities \u2013 550  *  The prior year comparatives for interest rate swaps within non-current assets have been re-presented to group the balances together and simplify the balance sheet. The financial statement captions impacted are Interest rate swaps within Non-current assets which was previously \u00a311 million (now \u00a312 million) and Interest rate swaps within Current assets which was previously \u00a31 million (now \u00a3nil). This re-presentation is not considered material. 22 Provisions Group Restructuring provisions \u00a3m Warranty and technology provisions \u00a3m Other provisions \u00a3m Total \u00a3m At 1 st April 2021  42 8 12 62 Charge for the year  18 \u2013 26 44 Utilised  (15) (1) (1) (17) Released  \u2013 (2) \u2013 (2) Transferred to liabilities classified as held for sale (3) \u2013 \u2013 (3) At 31 st March 2022  42 5 37 84 Charge for the year  25 10 8 43 Utilised  (28) (1) (1) (30) Released  (1) (2) (3) (6) A t 31 st March 2023  38 12 41 91 2023 \u00a3m 2022 \u00a3m Current  63 56 Non-current  28 28 Total provisions  91 84 Restructuring The restructuring provisions are part of the group\u2019s efficiency initiatives (see note 6). Warranty and technology The warranty and technology provisions represent management\u2019s best estimate of the group\u2019s liability under warranties granted and remedial work required under technology licences based on past experience in Clean Air, Catalyst Technologies and Value Businesses. Warranties generally cover a period of up to three years. Other The other provisions include environmental and legal provisions arising across the group. Amounts provided reflect management's best estimate of the expenditure required to settle the obligations at the balance sheet date. 23 Deferred tax Group Property, plant and equipment \u00a3m Post- employment benefits \u00a3m Provisions \u00a3m Inventories \u00a3m Intangibles \u00a3m Other \u00a3m Total deferred tax (assets) / liabilities \u00a3m At 1 st April 2021  1 27 (48) (94) 2 \u2013 (112) (Credit) / charge to the income statement (39) 23 7 44 (3) (25) 7 Tax on items taken directly to or transferred from equity \u2013 35 \u2013 \u2013 \u2013 (8) 27 Exchange adjustments  1 \u2013 (3) 1 (1) \u2013 (2) At 31 st March 2022  (37) 85 (44) (49) (2) (33) (80) (Credit) / charge to the income statement (note 9) (7) 7 (15) 22 (8) (22) (23) Disposal of businesses (note 27)   5 \u2013 4 1 (7) 7 10 Transferred to assets classified as held for sale (note 26) 3 \u2013 \u2013 \u2013 \u2013 \u2013 3 Tax on items taken directly to or transferred from equity \u2013 (37) \u2013 \u2013 \u2013 26 (11) Exchange adjustments  (1) \u2013 \u2013 \u2013 \u2013 \u2013 (1) A t 31 st March 2023  (37) 55 (55) (26) (17) (22) (102) 2023 \u00a3m 2022 \u00a3m Deferred tax assets  (121) (98) Deferred tax liabilities  19 18 Net amount  (102) (80) 23 Deferred tax continued Although the parent company bears the financial cost of the plan, the trustee directors are responsible for the overall management and governance of JMEPS, including compliance with Deferred tax has not been recognised in respect of tax losses of \u00a385 million (2022: \u00a3135 all applicable legislation and regulations. The trustee directors are required by law to act in the million) and other temporary differences of \u00a323 million (2022: \u00a324 million). Of the total tax interests of all relevant beneficiaries and: to set certain policies; to manage the day-to-day losses, \u00a330 million (2022: \u00a341 million) is expected to expire within 5 years, \u00a330 million administration of the benefits; and to set the plan\u2019s investment strategy following consultation within 5 to 10 years (2022: \u00a312 million), \u00a3nil after 10 years (2022: \u00a338 million) and \u00a325 with the parent company. million carry no expiry (2022: \u00a343 million). These deferred tax assets have not been recognised on the basis that their future economic benefit is not probable. UK pensions are regulated by the Pensions Regulator whose statutory objectives and regulatory powers are described on its website: www.thepensionsregulator.gov.uk In addition, the group\u2019s overseas subsidiaries have net unremitted earnings of \u00a3933 million (2022: \u00a3820 million), resulting in temporary differences of \u00a3563 million (2022: \u00a3585 The JMEPS Trustee Board considers how climate risk is integrated within investment processes million). No deferred tax has been provided in respect of these differences since the timing of when appointing, monitoring and withdrawing from investment managers using the the reversals can be controlled and it is probable that the temporary differences will not investment consultant\u2019s Environmental, Social and Governance (ESG) ratings. The ESG ratings reverse in the foreseeable future. include consideration of climate risk management policies. On a periodic basis, JMEPS will review the ESG ratings assigned to the underlying investments based on the investment The recognition of deferred tax assets has been determined by the recoverability of those consultant\u2019s ESG research. assets against future tax liabilities as determined by budgets and plans that are showing profits in relevant businesses. The majority of the deferred tax assets and liabilities noted above are The US pension plans are qualified pension arrangements and are subject to the requirements anticipated to be realised after more than 12 months. of the Employee Retirement Income Security Act, the Pension Protection Act 2006 and the Department of Labor and Internal Revenue. The plans are managed by a pension committee 24 Post-employment benefits which acts as the fiduciary and, as such, is ultimately responsible for: the management of the Group plans\u2019 investments; compliance with all applicable legislation and regulations; and overseeing Background the general management of the plans. Pension plans Other trustee or fiduciary arrangements that have similar responsibilities and obligations are The group operates a number of post-employment retirement and medical benefit plans in place for the group\u2019s other funded defined benefit pension plans outside of the UK and US. around the world. The retirement plans in the UK, US and other countries include both Benefits defined contribution and defined benefit plans. The UK defined benefit pension plan is segregated into two sections \u2013 a legacy section which For defined contribution plans, retirement benefits are determined by the value of funds provides final salary and career average pension benefits and a cash balance section. arising from contributions paid in respect of each employee and the investment returns on The legacy section provides benefits to members in the form of a set level of pension payable those contributions prior to retirement. for life based on the member\u2019s length of service and final pensionable salary at retirement or For defined benefit plans, which include final salary, career average and other types of plans averaged over their career with the company. The majority of the benefits attract inflation- with committed pension payments, the retirement benefits are based on factors, such as the related increases both before and after retirement. The final salary element of the legacy employee\u2019s pensionable salary and length of service. The majority of the group\u2019s final salary st section was closed to future accrual of benefits from 1 April 2010 and the career average and career average defined benefit retirement plans are closed to new entrants but remain st element of the legacy section was closed to new entrants on 1 October 2012, but remains open to ongoing accrual for current members. open to future accrual for existing members. Regulatory framework and governance The cash balance section provides benefits to members at the point of retirement in the form The UK pension plan, the Johnson Matthey Employees\u2019 Pension Scheme (JMEPS), is a of a cash lump sum. The benefits attract inflation-related increases before retirement but, registered arrangement established under trust law and, as such, is subject to UK pension, tax following the payment of the retirement lump sum benefit, the plan has no obligation to pay and trust legislation. It is managed by a corporate trustee, JMEPS Trustees Limited. The trustee any further benefits to the member. All new employees join the cash balance section of board includes representatives appointed by both the parent company and employees and the plan. includes an independent chairman. 24 Post-employment benefits continued Group continued The group operates two defined benefit pension plans in the US. The hourly pension plan is for unionised employees and provides a fixed retirement benefit for life based upon years of service. The salaried pension plan provides retirement benefits for life based on the member\u2019s length of service and final pensionable salary (averaged over the last five years). The salaried plan benefits attract inflation-related increases before leaving but are non-increasing thereafter. On retirement, members in either plan have the option to take the cash value of their benefit instead of a lifetime annuity in which case the plan has no obligation to pay any further benefits to the member. The US salaried pension plan was closed to new entrants on 1 st September 2013, and the US hourly pension plan was closed to new entrants on 1 st January 2019. The hourly pension plan remains open to future accrual for existing members but the salaried pension plan will be closed to future accrual from 1 st July 2023 with plan participants transferring to a defined contribution plan. All new US employees now join a defined contribution plan. Other post-employment benefits The group\u2019s principal post-employment medical plans are in the UK and US, and are unfunded arrangements that have been closed to new entrants for over ten years. Maturity profile The estimated weighted average durations of the defined benefit obligations of the main plans as at 31 st March 2023 are: Weighted average duration Years Pensions: UK  16 US  10 Post-retirement medical benefits: UK  9 US  9 Funding Introduction The group\u2019s principal defined benefit retirement plans are funded through separate fiduciary or trustee administered funds that are independent of the sponsoring company. The contributions paid to these arrangements are jointly agreed by the sponsoring company and the relevant trustee or fiduciary body after each funding valuation and in consultation with independent qualified actuaries. The plans\u2019 assets, together with the agreed funding contributions, should be sufficient to meet the plans\u2019 future pension obligations. UK valuations UK legislation requires that pension plans are funded prudently and that, when undertaking a funding valuation (every three years), assets are taken at their market value and liabilities are determined based on a set of prudent assumptions set by the trustee following consultation with their appointed actuary. The assumptions used for funding valuations may, therefore, differ to the actuarial assumptions used for IAS 19, Employee Benefits, accounting purposes. In January 2013, a special purpose vehicle (SPV), Johnson Matthey (Scotland) Limited Partnership, was set up to provide deficit reduction contributions and greater security to the trustee. The group invested \u00a350 million in a bond portfolio which is beneficially held by the SPV. The income generated by the SPV is used to make annual distributions of \u00a33.5 million to JMEPS for a period of up to 25 years. These annual distributions are only payable if the legacy section of JMEPS continues to be in deficit, on a funding basis. This bond portfolio is held as a non-current investment at fair value through other comprehensive income and the group\u2019s liability to pay the income to the plan is not a plan asset under IAS 19 although it is for actuarial funding valuation purposes. The SPV is exempt from the requirement to prepare audited annual accounts as it is included on a consolidated basis in these accounts. A funding valuation of JMEPS was carried out as at 1 st April 2021 and showed that there was a deficit of \u00a39 million in the legacy section of the plan, or a surplus of \u00a324 million after taking account of the future additional deficit contributions from the SPV. The valuation also showed a deficit in the cash balance section of the plan of \u00a31 million. The next triennial actuarial valuation of JMEPS will be carried out as at 1 st April 2024 with the results known later in the year. In accordance with the governing documentation of JMEPS, any future plan surplus would be returned to the parent company by way of a refund assuming gradual settlement of the liabilities over the lifetime of the plan. As such, there are no adjustments required in respect of IFRIC 14, IAS 19 \u2013 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction. US valuations The last annual review of the US defined benefit pension plans was carried out by a qualified actuary as at 1 st July 2021 and showed that there was a surplus of $10 million on the projected funding basis. The assumptions used for funding valuations may differ to the actuarial assumptions used for IAS 19 accounting purposes. Other valuations Similar funding valuations are undertaken on the group\u2019s other defined benefit pension plans outside of the UK and US in accordance with prevailing local legislation. 24 Post-employment benefits continued Group continued Risk management The group is exposed to a number of risks relating to its post-retirement pension plans, the most significant of which are: Risk  Mitigation Market (investment) risk   Asset returns may not move in line with the liabilities and may be subject to volatility. The group\u2019s various plans have highly diversified investment portfolios, investing in a wide range of assets that provide reasonable assurance that no single security or type of security could have a material adverse impact on the plan. A de-risking strategy is in place to reduce volatility in the plans as a result of the mismatch between the assets and liabilities. As the funding level of the plans improve and hit pre-agreed triggers, plan investments are switched from return-seeking assets to liability-matching assets.  The plans implement partial currency hedging on their overseas assets to mitigate currency risk. Interest (discount) rate risk   Liabilities are sensitive to movements in bond yields (interest rates), with lower interest rates leading to an increase in the valuation of liabilities, albeit the impact on the plan\u2019s funding level will be partially offset by an increase in the value of its bond holdings. The group\u2019s defined benefit plans hold a high proportion of their assets in government or corporate bonds, which provide a natural hedge against falling interest rates. In the UK, this interest rate hedge is extended by the use of interest rate swaps, such that the plan is 100% hedged on the plan\u2019s funding basis. The swaps are held with several banks to reduce counterparty risk. Inflation risk   Liabilities are sensitive to movements in inflation, with higher inflation leading to an increase in the valuation of liabilities. Where plan benefits provide inflation-related increases, the plan holds some inflation-linked assets which provide a natural hedge against higher than expected inflation increases. In the UK, this inflation hedge is extended by the use of inflation swaps, such that the plan is 100% hedged on the plan\u2019s funding basis. The swaps are held with several banks to reduce counterparty risk. Longevity risk   The majority of the group\u2019s defined benefit plans provide benefits for the life of the member, so the liabilities are sensitive to life expectancy, with increases in life expectancy leading to an increase in the valuation of liabilities. The group has closed most of its defined benefit pension plans to new entrants, replacing them with either a cash balance plan or defined contribution plans, both of which are unaffected by life expectancy. For the plans where a benefit for life continues to be payable, prudent mortality assumptions are used that appropriately allow for a future improvement in life expectancy. These assumptions are reviewed on a regular basis. Liquidity risk   The pension plan may have insufficient access to cash to meet its short-term cash and collateral obligations, such that adverse scenarios could force the sale of a less-liquid assets at depressed prices. The group\u2019s defined benefit plans hold sufficient liquid assets to meet its cashflow obligations and the collateral requirements of its inflation and interest rate hedging. This reduces the risk of being a forced seller of less-liquid assets. 24 Post-employment benefits continued Group continued Contributions During the year, total contributions to the group\u2019s post-employment defined benefit plans were \u00a340 million (2022: \u00a343 million). It is estimated that the group will contribute approximately \u00a336 million to the post-employment defined benefit plans during the year ending 31 st March 2024. IAS 19 accounting Principal actuarial assumptions Qualified independent actuaries have updated the IAS 19 valuations of the group\u2019s major defined benefit plans to 31 st March 2023. The assumptions used are chosen from a range of possible actuarial assumptions which, due to the long-term nature of the plans, may not necessarily be borne out in practice. Financial assumptions 2023 UK plan % 2023 US plans % 2023 Other plans % 2022 UK plan % 2022 US plans % 2022 Other plans % First year's rate of increase in salaries  4.40 4.50  3.97 3.85 3.00 2.20 Ultimate rate of increase in salaries  3.40 4.50  2.20 3.85 3.00 2.20 Rate of increase in pensions in payment  2.90 \u2013  2.80 3.20 \u2013 2.11 Discount rate  4.80 4.90  4.40 2.80 3.70 2.13 Inflation  \u2013 2.50  3.90 \u2013 2.20 2.15 \u2022  UK Retail Prices Index (RPI)  3.10 \u2013  \u2013 3.60 \u2013 \u2013 \u2022  UK Consumer Prices Index (CPI)  2.65 \u2013  \u2013 3.10 \u2013 \u2013 Current medical benefits cost trend rate  12.50 \u2013  \u2013 5.40 \u2013 \u2013 Ultimate medical benefits cost trend rate  5.40 \u2013  \u2013 5.40 \u2013 \u2013 Demographic assumptions The mortality assumptions are based on country-specific mortality tables and, where appropriate, include an allowance for future improvements in life expectancy. In addition, where credible data exists, actual plan experience is taken into account. The group\u2019s most substantial pension liabilities are in the UK and the US where, using the mortality tables adopted, the expected lifetime of average members currently at age 65 and average members at age 65 in 25 years\u2019 time (i.e. members who are currently aged 40 years) is respectively: Currently age 65  Age 65 in 25 years UK plan  US plans  UK plan  US plans Male  88 86 89 88 Female  90 88 92 89 24 Post-employment benefits continued Group continued Financial information Plan assets Movements in the fair value of plan assets during the year were: UK pension - legacy section \u00a3m UK pension - cash balance section \u00a3m UK post- retirement medical benefits \u00a3m US pensions \u00a3m US post- retirement medical benefits \u00a3m Other \u00a3m Total \u00a3m A t 1 st April 2021 2,142 128 \u2013 320 \u2013 56 2,646 Administrative expenses (2) \u2013 \u2013 (1) \u2013 \u2013 (3) Interest income 44 3 \u2013 10 \u2013 1 58 Return on plan assets excluding interest 27 (2) \u2013 (15) \u2013 (1) 9 Employee contributions 3 7 \u2013 1 1 \u201312 Company contributions 922 \u2013 9 1 142 Benefits paid (63) (2) \u2013 (27) (2) (3) (97) Disposal of business \u2013 \u2013 \u2013 \u2013 \u2013 (46) (46) Exchange adjustments \u2013 \u2013 \u2013 13 \u2013 \u2013 13 A t 31 st March 2022 2,160 156 \u2013 310 \u2013 8 2,634 Administrative expenses  (4) \u2013  \u2013 (1) \u2013 \u2013 (5) Interest income  65 6  \u2013 12 \u2013 \u2013 83 Return on plan assets excluding interest  (698) (29)  \u2013 (57) \u2013 (1) (785) Employee contributions  3 7  \u2013 \u2013 \u2013 \u2013 10 Company contributions  8 21  1 7 1 2 40 Benefits paid  (62) (2)  (1) (42) (1) (1) (109) Exchange adjustments  \u2013 \u2013  \u2013 21 \u2013 \u2013 21 A t 31 st March 2023  1,472 159  \u2013 250 \u2013 8 1,889 24 Post-employment benefits continued Group continued Financial information continued Plan assets continued The fair values of plan assets are analysed as follows:  2023   2022 UK pension- legacy section \u00a3m UK pension - cash balance section \u00a3m US pensions \u00a3m Other \u00a3m UK pension- legacy section \u00a3m UK pension - cash balance section \u00a3m US pensions \u00a3m Other \u00a3m Quoted corporate bonds  382 56 191  \u2013 924 93 227 5 Inflation and interest rate swaps  5 1 \u2013  \u2013 3 \u2013 \u2013 \u2013 Quoted government bonds  563 41 42  1 452 \u2013 61 \u2013 Cash and cash equivalents  46 5 2  \u2013 289 6 4 1 Quoted equity  212 56 15  1 340 57 18 1 Unquoted equity  51 \u2013 \u2013  \u2013 74 \u2013 \u2013 \u2013 Property  58 \u2013 \u2013  \u2013 73 \u2013 \u2013 \u2013 Insurance policies  \u2013 \u2013 \u2013  6 \u2013 \u2013 \u2013 1 Other  155 \u2013 \u2013  \u2013 5 \u2013 \u2013 \u2013 Plan assets  1,472 159 250  8 2,160 156 310 8 The UK plan\u2019s unquoted equities are assets within a pooled infrastructure fund where the underlying assets are a broad range of private infrastructure investments, diversified by geographic region, infrastructure sector, underlying asset type and development stage. These infrastructure assets are valued using widely recognised valuation techniques which use market data and discounted cash flows. The same valuation approach is used to determine the value of the swaps and insurance policies. The UK plan\u2019s property represents an investment in the Blackrock UK Property Fund, which is a unitised fund where the underlying assets are taken at market value. The valuation of the fund is independently audited by KPMG on an annual basis. The defined benefit pension plans do not invest directly in Johnson Matthey Plc shares and no property or other assets owned by the pension plans are used by the group. 24 Post-employment benefits continued Group continued  Financial information continued  Defined benefit obligation  Movements in the defined benefit obligation during the year were:  UK post- US post- UK pension -  retirement retirement UK pension- cash balance  medical US medical legacy section section  benefits pensions benefits Other Total  \u00a3m  \u00a3m  \u00a3m  \u00a3m  \u00a3m  \u00a3m  \u00a3m  st  At 1 April 2021  (1,956) (134) (8) (340) (31) (83) (2,552)  Current service cost (8) (26) \u2013 (9) (1) (1) (45)  Past service credit  \u2013 \u2013 \u2013 \u2013 11 \u2013 11  Interest cost  (40) (4) \u2013 (10) (1) (1) (56)  Employee contributions  (3) (7) \u2013 (1) (1) \u2013 (12)  Remeasurements due to changes in:  Financial assumptions  196 11 \u2013 35 2 2 246  Demographic assumptions  \u2013 \u2013 (1) 1 6 (1) 5  Experience adjustments  (61) (16) \u2013 \u2013 \u2013 \u2013 (77)  Benefits paid  63 2 \u2013 27 2 3 97  Disposal of business  \u2013 \u2013 \u2013 \u2013 \u2013 46 46  Exchange adjustments  \u2013 \u2013 \u2013 (15) \u2013 \u2013 (15)  st  At 31 March 2022  (1,809) (174) (9) (312) (13) (35) (2,352)  Current service cost  (4) (21)  \u2013 (5) \u2013 (1) (31)  Past service (cost) / credit  (2) \u2013  \u2013 22 \u2013 \u2013 20  Interest cost  (56) (5)  \u2013 (12) (1) (1) (75)  Employee contributions  (3) (7)  \u2013 \u2013 \u2013 \u2013 (10)  Remeasurements due to changes in:     Financial assumptions  577 77  1 52 1 7 715  Demographic assumptions  2 \u2013  \u2013 \u2013 \u2013 \u2013 2  Experience adjustments  (70) (4)  \u2013 (9) 2 \u2013 (81)  Benefits paid  62 2  1 42 1 1 109  Disposal of business  \u2013 \u2013  \u2013 \u2013 \u2013 3 3  Exchange adjustments  \u2013 \u2013  \u2013 (22) \u2013 (3) (25)  st  At 31 March 2023  (1,303) (132)  (7) (244) (10) (29) (1,725)  24 Post-employment benefits continued Reimbursement rights A government subsidy is receivable under the US Medicare legislation as the US post-retirement medical benefits plan is actuarially equivalent to the Medicare Prescription Drug Act and there is an insurance policy taken out to reinsure the pension commitments of one of the small pension plans which does not meet the definition of a qualifying insurance policy. These are accounted for as reimbursement rights and are shown on the balance sheet in post-employment benefit net assets. Movements in the reimbursement rights during the year were: US post- retirement medical benefits \u00a3m Other \u00a3m Total \u00a3m At 1 st April 2021  6 \u2013 6 Return on assets excluding interest  (6) \u2013 (6) Exchange adjustments  \u2013 1 1 A t 31 st March 2022 and 31 st March 2023  \u2013 1 1 Net post-employment benefit assets and liabilities The net post-employment benefit assets and liabilities are: UK pension- legacy section \u00a3m UK pension - cash balance section \u00a3m UK post- retirement medical benefits \u00a3m US pensions \u00a3m US post- retirement medical benefits \u00a3m Other \u00a3m Total \u00a3m A t 31 st March 2023     Defined benefit obligation  (1,303) (132)  (7) (244) (10) (29) (1,725) Fair value of plan assets  1,472 159  \u2013 250 \u2013 8 1,889 Reimbursement rights  \u2013 \u2013  \u2013 \u2013 \u2013 1 1 Net post-employment benefit assets and liabilities  169 27  (7) 6 (10) (20) 165 A t 31 st March 2022 Defined benefit obligation (1,809) (174) (9) (312) (13) (35) (2,352) Fair value of plan assets 2,160 156 \u2013 310 \u2013 8 2,634 Reimbursement rights \u2013 \u2013 \u2013 \u2013 \u2013 1 1 Net post-employment benefit assets and liabilities  351 (18) (9) (2) (13) (26) 283 24 Post-employment benefits continued Group continued Financial information continued Net post-employment benefit assets and liabilities continued These are included in the balance sheet as follows: 2023 Post- employment benefit net assets \u00a3m 2023 Employee benefit net obligations \u00a3m 2023 Total \u00a3m 2022 Post- employment benefit net assets \u00a3m 2022 Employee benefit net obligations \u00a3m 2022 Total \u00a3m UK pension - legacy section  169  \u2013 169 351 \u2013 351 UK pension - cash balance section  27  \u2013 27 \u2013 (18) (18) UK post-retirement medical benefits  \u2013  (7) (7) \u2013 (9) (9) US pensions  6  \u2013 6 \u2013 (2) (2) US post-retirement medical benefits  \u2013  (10) (10) \u2013 (13) (13) Other  1  (21) (20) 1 (27) (26) Total post-employment plans  203  (38) 165 352 (69) 283 Other long-term employee benefits    (3) (3)  Total long-term employee benefit obligations    (41) (72)  Income statement Amounts recognised in the income statement for long term employment benefits were: 2023 \u00a3m 2022 \u00a3m Administrative expenses  (5) (3) Current service cost  (31) (45) Past service credit  20 11 Defined benefit post-employment costs charged to operating profit  (16) (37) Defined contribution plans\u2019 expense  (24) (24) Other long term employee benefits  \u2013 (1) Charge to operating profit  (40) (62) Interest on post-employment benefits charged to finance income  8 2 Charge to profit before tax  (32) (60) 24 Post-employment benefits continued Group continued Financial information continued Statement of total comprehensive income Amounts recognised in the statement of total comprehensive income for long term employment benefits were: 2023 \u00a3m 2022 \u00a3m Return on plan assets excluding interest  (785) 9 Remeasurements due to changes in:   Financial assumptions  715 246 Experience adjustments  (81) (77) Demographic assumptions  2 5 Reimbursement rights - return on assets excluding interest  \u2013 (6 Remeasurements of post-employment benefit assets and liabilities  (149) 177 Sensitivity analysis The calculations of the defined benefit obligations are sensitive to the assumptions used. The following summarises the estimated impact on the group\u2019s main plans of a change in the assumption while holding all other assumptions constant. This sensitivity analysis may not be representative of the actual change as it is unlikely that the change in assumptions would occur in isolation of one another. Financial assumptions A 0.1% change in the discount rate and inflation assumptions would (increase) / decrease the UK and US pension plans\u2019 defined benefit obligations at 31 st March 2023 as follows: 0.1% increase  0.1% decrease UK plan \u00a3m US plans \u00a3m UK plan \u00a3m US plans \u00a3m Effect of discount rate  22 2 (20) (2) Effect of inflation  (19) \u2013 21 \u2013 Demographic assumptions A one-year increase in life expectancy would increase the UK and US pension plans' defined benefit obligation by \u00a336 million and \u00a35 million, respectively. 25 Share capital and other reserves Share capital Number \u00a3m Issued and fully paid ordinary shares   At 1 st April 2021  198,940,606 221 Share buyback  (3,078,841) (3) At 31 st March 2022  195,861,765 218 Share buyback  (2,271,920) (3) At 31 st March 2023  193,589,845 215 25 Share capital and other reserves Share capital continued Details of outstanding allocations under the company\u2019s long term incentive plans and awards under the deferred bonus which have yet to mature are disclosed in note 30. On 13 th May 2022, the company completed its \u00a3200 million share buyback programme which commenced on 21 st December 2021. During the year the company purchased 2,271,920 shares at a cost of \u00a345 million. This \u00a345 million was recognised within trade and other payables as at 31 st March 2022. The total number of treasury shares held was 10,136,428 (2022: 10,467,585) at a total cost of \u00a3186 million (2022: \u00a3192 million). The group and parent company\u2019s employee share ownership trust (ESOT) also buys shares on the open market and holds them in trust for employees participating in the group\u2019s executive long term incentive plans. At 31 st March 2023, the ESOT held 570,053 shares (2022: 737,566 shares) which had not yet vested unconditionally to employees. Computershare Trustees (CI) Limited, as trustee for the ESOT, has waived its dividend entitlement. Dividends 2023 \u00a3m 2022 \u00a3m 2020/21 final ordinary dividend paid \u2013 50.00 pence per share  \u2013 96 2021/22 interim ordinary dividend paid \u2013 22.00 pence per share  \u2013 43 2021/22 final ordinary dividend paid \u2013 55.00 pence per share  100 \u2013 2022/23 interim ordinary dividend paid \u201322.00 pence per share  41 \u2013 Total dividends  141 139 A final dividend of 55.0 pence per ordinary share has been proposed by the board which will be paid on 1 st August 2023 to shareholders on the register at the close of business on 8 th June 2023, subject to shareholders\u2019 approval. The estimated amount to be paid is \u00a3101 million and has not been recognised in these accounts. The board is responsible for the group\u2019s capital management including the approval of dividends. This includes an assessment of both the level of reserves legally available for distribution and consideration as to whether Johnson Matthey Plc would be solvent and maintain sufficient liquidity following any proposed distribution. The board has assessed the level of distributable profits as at 31 st March 2023 and is satisfied that they are sufficient to support the proposed dividend. Other reserves Capital redemption reserve, The capital redemption reserve represents the cumulative nominal value of the company\u2019s ordinary shares repurchased and subsequently cancelled. Foreign currency translation reserve, The foreign currency translation reserve comprises all foreign currency differences arising from the translation of the financial statements of foreign operations. Fair value through other comprehensive income reserve, The fair value through other comprehensive income reserve represents the equity movements on financial assets held within this category. Hedging reserve, The hedging reserve comprises the effective portion of the cumulative net change in the fair value of cash flow hedging instruments. The Foreign currency translation reserve includes \u00a312 million (2023: \u00a33 million) in relation to continuing hedge relationships and \u00a33 million (2022: \u00a33 million) in relation to discontinued hedge relationships. All cash flow hedge reserves balances relate to continuing hedge relationships. 25 Share capital and other reserves continued Group Capital redemption reserve \u00a3m Foreign currency translation reserve \u00a3m Fair value through other comprehensive income reserve \u00a3m Hedging reserve Total other reserves \u00a3m Forward currency contracts \u00a3m Cross currency contracts \u00a3m Forward metal contracts \u00a3m At 1 st April 2021 7 (11) 5 7 \u2013 (8) \u2013 Cash flow hedges \u2013 (losses) / gains taken to equity \u2013 \u2013 \u2013 (14) 3 (31) (42) Cash flow hedges \u2013 transferred to revenue (income statement) \u2013 \u2013 \u2013 2 \u2013 \u2013 2 Cash flow hedges \u2013 transferred to foreign exchange (income statement) \u2013 \u2013 \u2013 \u2013 (3) \u2013 (3) Cash flow hedges \u2013 transferred to inventory (balance sheet) \u2013 \u2013 \u2013 \u2013 \u2013 7 7 Fair value losses on net investment hedges taken to equity \u2013(2) \u2013 \u2013 \u2013 \u2013(2) Fair value losses on investments at fair value through other comprehensive income \u2013 \u2013 (5) \u2013 \u2013 \u2013 (5) Exchange differences on translation of foreign operations taken to equity \u201380 \u2013 \u2013 \u2013 \u201380 Cancelled ordinary shares from share buyback 3 \u2013 \u2013 \u2013 \u2013 \u2013 3 Tax on above items taken directly to or transferred from equity \u2013 2 \u2013 \u2013 \u2013 810 At 31 st March 2022 10 69 \u2013 (5) \u2013 (24) 50 Cash flow hedges \u2013 (losses) / gains taken to equity  \u2013 \u2013  \u2013 (10) 9 72 71 Cash flow hedges \u2013 transferred to revenue (income statement)  \u2013 \u2013  \u2013 6 \u2013 38 44 Cash flow hedges \u2013 transferred to cost of sales (income statement)  \u2013 \u2013  \u2013 6 \u2013 \u2013 6 Cash flow hedges \u2013 transferred to foreign exchange (income statement)  \u2013 \u2013  \u2013 \u2013 (7) \u2013 (7) Fair value losses on net investment hedges taken to equity  \u2013 (10)  \u2013 \u2013 \u2013 \u2013 (10) Fair value losses on investments at fair value through other comprehensive income  \u2013 \u2013  (12) \u2013 \u2013 \u2013 (12) Exchange differences on translation of foreign operations taken to equity  \u2013 1  \u2013 \u2013 \u2013 \u2013 1 Cancelled ordinary shares from share buyback  3 \u2013  \u2013 \u2013 \u2013 \u2013 3 Tax on above items taken directly to or transferred from equity  \u2013 \u2013  \u2013 (1) (1) (26) (28) A t 31 st March 2023  13 60  (12) (4) 1 60 118 Capital The group's policy for managing capital is to maintain an efficient balance sheet to ensure that the group always has sufficient resources to be able to invest in future growth. The group uses Return on Invested Capital to provide a measure of its efficiency in allocating the capital under its control to profitable investments (see note 34). Capital employed is defined as total equity, excluding post tax pension net assets, plus net debt. During the year, the group complied with all externally imposed capital requirements to which it is subject. 26 Discontinued operations and assets and liabilities classified as held for sale The group strategically drives for efficiency and disciplined capital allocation to enhance returns, as such we continue to actively manage our portfolio. In line with this strategy and to focus on our core businesses, during the period we completed the sale of our Health, Battery Materials UK, Battery Materials Canada and Piezo Products businesses. Refer to note 27 for further information on these disposals. The Health segment is classified as a discontinued operation and presented separately in the consolidated income statement. The Health segment was classified as held for sale and a discontinued operation for the year to 31 st March 2022. Financial information relating to the Health discontinued operations for the period to disposal date (1 st June 2022) is set out below. The 30% equity interest in the business is equity accounted as an investment in associate, see note 15. 2023 \u00a3m 2022 \u00a3m Revenue  35 164 Expenses  (41) (161) Underlying operating (loss) / profit from discontinued operations  (6) 3 Major impairment and restructuring costs from discontinued operations  \u2013 (242) Loss before tax from discontinued operations  (6) (239) Tax credit  2 22 Loss after tax from discontinued operations  (4) (217) Profit on disposal of discontinued operations after tax (see note 27)*  16 \u2013 Profit / (loss) from discontinued operations  12 (217) Exchange differences on translation of discontinued operations  (32) 5 Other comprehensive (expense) / income from discontinued operations (32) 5 Total comprehensive expense from discontinued operations  (20) (212) Net cash inflow from operating activities  13 33 Net cash outflow from investing activities  (5) (30) Net cash outflow from financing activities  \u2013 (6) Net increase / (decrease) in cash generated by the discontinued operations  8 (3)  pence  pence Earnings / (loss) per ordinary share from discontinued operations Basic earnings / (loss) per ordinary share from discontinued operations  6.7 (113.5) Diluted earnings / (loss) per ordinary share from discontinued operations  6.6 (113.5) *  The profit on disposal of discontinued operations after tax includes a tax credit of \u00a35 million. The group decided to sell its Battery Materials Germany and Poland business. As at 31 st March 2023, the fair value of the proceeds less costs to sell for the Battery Materials business was estimated to be \u00a315 million. The business is classified as a disposal group held for sale. Additionally, in May 2023 the group agreed to sell its Diagnostic Services business. As at 31 st March 2023, the proceeds less costs to sell for the Diagnostic Services business was estimated to be \u00a337 million and so an impairment of \u00a34 million against goodwill has been recognised, see note 5. The business is classified as a disposal group held for sale. The major classes of assets and liabilities comprising the businesses classified as held for sale as at 31 st March are: 2023 2022 \u00a3m Diagnostic Services \u00a3m Battery Materials \u00a3m Total \u00a3m Non-current assets   Property, plant and equipment  10 17 27 146 Right-of-use-assets  9 \u2013 9 2 Other intangible assets  \u2013 1 1 52 Deferred tax assets  3 \u2013 3 \u2013 Current assets   Inventories  5 \u2013 5 138 Taxation recoverable  \u2013 \u2013 \u2013 1 Trade and other receivables  30 \u2013 30 63 A ssets classified as held for sale  57 18 75 402 Current liabilities   Trade and other payables  (11) (3) (14) (60) Lease liabilities  (1) \u2013 (1) (2) Taxation liabilities  (1) \u2013 (1) \u2013 Cash and cash equivalents \u2013 bank overdrafts  \u2013 \u2013 \u2013 (8) Provisions  \u2013 \u2013 \u2013 (2) Non-current    Lease liabilities  (9) \u2013 (9) (7) Provisions  \u2013 \u2013 \u2013 (1) Liabilities classified as held for sale  (22) (3) (25) (80) Net assets of disposal group  35 15 50 322 The prior year held for sale balances relate to Health and Battery Materials. 27 Disposals Health (discontinued operation) On 1 st June 2022, the group completed the sale of its Health business for a gross consideration of \u00a3325 million. This gross consideration is comprised of \u00a3150 million cash, a \u00a350 million vendor loan note (which we have recorded as an other receivable), \u00a375 million in the form of shares which constitutes a 30% equity interest in the business (which we have equity accounted for as an investment in associate) and \u00a350 million in contingent consideration (which we have recognised at a fair value of \u00a3nil). After adjusting for working capital and an additional \u00a33 million cash receipt due to cash in business upon disposal, the net consideration was \u00a3272 million. The business was disclosed as a disposal group held for sale as at 31 st March 2022. Battery Materials On 26 th May 2022, the group completed the sale of its Battery Materials UK business for a cash consideration of \u00a320 million. The business was disclosed as a disposal group held for sale as at 31 st March 2022. On 1 st November 2022, the group completed the sale of its Battery Materials Canada business for a cash consideration of \u00a312 million. The business was disclosed as a disposal group held for sale as at 30 th September 2022. Piezo Products On 31 st January 2023, the group completed the sale of its Piezo Products business for a cash consideration of \u00a318 million. The business was disclosed as a disposal group held for sale as at 30 th September 2022. Health (discontinued) \u00a3m Continuing operations Battery Materials UK \u00a3m Battery Materials Canada \u00a3m Piezo Products \u00a3m Total \u00a3m Proceeds   Cash consideration  153 20 12 18 50 Cash and cash equivalents disposed  (5) \u2013 \u2013 (2) (2) Net cash consideration  148 20 12 16 48 Disposal costs paid  (1) (1) (1) (1) (3) Net cash inflow  147 19 11 15 45 A ssets and liabilities disposed   Non-current assets   Property, plant and equipment  105 14 1 2 17 Right-of-use assets  1 \u2013 \u2013 \u2013 \u2013 Goodwill  \u2013 \u2013 \u2013 4 4 Other intangible assets  42 10 \u2013 \u2013 10 Deferred tax assets  13 \u2013 \u2013 \u2013 \u2013 Current assets   Inventories  142 \u2013 1 5 6 Trade and other receivables  60 \u2013 7 1 8 Cash and cash equivalents  5 \u2013 \u2013 2 2 Current liabilities   Trade and other payables  (71) \u2013 (1) (1) (2) Lease liabilities  (1) (5) \u2013 \u2013 (5) Provisions  (1) \u2013 \u2013 \u2013 \u2013 Non-current liabilities   Lease liabilities  (2) \u2013 \u2013 \u2013 \u2013 Pension liabilities  \u2013 \u2013 \u2013 (4) (4) Provisions  (1) \u2013 \u2013 \u2013 \u2013 Net assets disposed  292 19 8 9 36 27 Disposals continued Health (discontinued) \u00a3m Continuing operations Battery Materials UK \u00a3m Battery Materials Canada \u00a3m Piezo Products \u00a3m Total \u00a3m Cash consideration  153  20 12 18 50 Non-cash consideration  119  \u2013 \u2013 \u2013 \u2013 Less: carrying amount of net assets sold (292)  (19) (8) (9) (36) Less: disposal costs  (1)  (1) (1) (1) (3) Cumulative currency translation loss/(gain) recycled from other comprehensive income  32  \u2013 (2) 3 1 Profit recognised in the income statement  11  \u2013 1 11 12 28 Financial risk management The group\u2019s activities expose it to a variety of financial risks, including credit risk, market risk and liquidity risk. Market risk includes foreign currency risk, interest rate risk and price risk. The financial risks are managed by the group, under policies approved by the board. The financial risk management is carried out by a centralised group treasury function. Group treasury\u2019s role is to optimise the group\u2019s liquidity, mitigate financial risks and provide treasury services to the group\u2019s operating businesses. The group uses derivative financial instruments, including forward currency contracts, interest rate swaps and currency swaps, to manage the financial risks associated with its underlying business activities and the financing of those activities. Some derivative financial instruments used to manage financial risk are not designated as hedges and, therefore, are classified as at fair value through profit or loss. The group does not undertake any speculative trading activity in financial instruments. Credit risk Within certain businesses, the group derives a significant proportion of its revenue from sales to major customers. Sales to individual customers are large if the value of precious metals is included in the price. The failure of any such company to honour its debts could materially impact the group\u2019s results. The group derives significant benefit from trading with its customers and manages the risk at many levels. Each sector has a credit committee that regularly monitors its exposure. The Audit Committee receives a report every six months that details all significant credit limits, amounts due and overdue within the group, and the relevant actions being taken. At 31 st March 2023, trade receivables for the group amounted to \u00a31,304 million (2022: \u00a31,393 million), excluding \u00a314 million classified as held for sale, of which \u00a31,077 million (2022: \u00a31,167 million) are in Clean Air which mainly supplies car and truck manufacturers and component suppliers in the automotive industry. Although Clean Air has a wide range of customers, the concentrated nature of this industry means that amounts owed by individual customers can be large and, in the event that one of those customers experiences financial difficulty, there could be a material adverse impact on the group. Other parts of the group tend to sell to a larger number of customers and amounts owed tend to be lower. At 31 st March 2023, no single outstanding balance exceeded 2% (2022: 2%) of revenue. The credit profiles of the group\u2019s customers are obtained from credit rating agencies where possible and are closely monitored. The scope of these reviews includes amounts overdue and credit limits. The group\u2019s exposure to credit risk is influenced mainly by the individual characteristics of each customer. However, risk associated with the industry and country in which customers operate may also influence the credit risk. The credit quality of customers is assessed against the appropriate credit ratings, financial strength, trading experience and market position to define credit limits. Controls and risk mitigants include daily monitoring of exposures, investing in counterparties with investment grade ratings, restricting the amount that can be invested with one counterparty and credit-rating mitigation techniques. Generally, payments are made promptly in the automotive industry and in the other markets in which the group operates. A provision matrix is used to calculate lifetime expected credit losses using historical loss rates based on days past due and a broad range of forward-looking information, including country and market growth forecasts. This year, expected credit losses on unimpaired trade and contract receivables remained at \u00a316 million (2022: \u00a316 million) despite the lower trade receivables balance, reflecting a slightly heightened risk profile due to the volatile macroeconomic environment. Trade receivables are specifically impaired when the amount is in dispute, customers are in financial difficulty or for other reasons which imply there is doubt over the recoverability of the debt. They are written off when there is no reasonable expectation of recovery, based on an estimate of the financial position of the counterparty. Movements in the allowance for credit losses on trade and contract receivables are as follows: Group 2023 \u00a3m 2022 \u00a3m At beginning of year  37 30 Charge for year  5 18 Utilised  (1) (1) Released  (11) (10) A t end of year  30 37 The group\u2019s maximum exposure to default on trade and contract receivables is \u00a31,429 million (2022: \u00a31,575 million), of which \u00a325 million is classified as held for sale. The group\u2019s financial assets included in other receivables are all current and not impaired. 28 Financial risk management continued Credit risk continued The credit risk on cash and deposits and derivative financial instruments is limited because the counterparties with significant balances are banks with strong credit ratings. The exposure to individual banks is monitored frequently against internally-defined limits, together with each bank\u2019s credit rating and credit default swap prices. At 31 st March 2023, the maximum net exposure with a single bank for cash and deposits was \u00a337 million (2022: \u00a3101 million), whilst the largest mark to market exposure for derivative financial instruments to a single bank was \u00a311 million (2022: \u00a37 million). The group also uses money market funds to invest surplus cash thereby further diversifying credit risk and, at 31 st March 2023, the group\u2019s exposure to these funds was \u00a3521 million (2022: \u00a3137 million). The amounts on deposit at the year end represent the group\u2019s maximum exposure to credit risk on cash and deposits. Expected credit losses on cash and cash equivalents are immaterial. Foreign currency risk The group operates globally with a significant amount of its profit earned outside the UK. The main impact of movements in exchange rates on the group\u2019s results arises on translation of overseas subsidiaries\u2019 profits into sterling. The largest exposure is to the euro and a 5% (5.8 cent (2022: 5.9 cent)) movement in the average exchange rate for the euro against sterling would have had a \u00a311 million (2022: \u00a39 million) impact on underlying operating profit. The group is also exposed to the US dollar and a 5% (6.0 cent (2022: 6.8 cent)) movement in the average exchange rate for the US dollar against sterling would have had a \u00a310 million (2022: \u00a310 million) impact on underlying operating profit. This exposure is part of the group\u2019s economic risk of operating globally which is essential to remain competitive in the markets in which it operates. The group matches foreign currency assets and liabilities (where these differ to the functional currency of the relevant subsidiary) to avoid the risk of a material impact on the income statement resulting from movements in exchange rates. The group does, however, have foreign exchange exposure on movements through equity related to cash flow and net investment hedges. A 10% depreciation or appreciation in the US dollar and euro exchange rates against sterling would increase / (decrease) other reserves as follows: 10% depreciation  10% appreciation 2023 \u00a3m 2022 \u00a3m 2023 \u00a3m 2022 \u00a3m Cash flow hedges  5 5 (8) (7) Net investment hedges  5 20 (8) (25) For the net investment hedges, these movements would be fully offset in reserves by an opposite movement on the retranslation of the net assets of the overseas subsidiaries. Investments in foreign operations To protect the group\u2019s sterling balance sheet and reduce cash flow risk, the group has financed most of its investment in the US and Europe by borrowing US dollars and euros, respectively. Although much of this funding is obtained by directly borrowing the relevant currency, a part is achieved through currency swaps which can be more efficient and reduce costs. The group has designated US dollar and euro loans and a cross currency swap as hedges of net investments in foreign operations as they hedge changes in the value of the subsidiaries' net assets against movements in exchange rates. The change in the value of the net investment hedges from movements in foreign currency exchange rates is recognised in equity and is offset by an equal and opposite movement in the carrying value of the net assets of the subsidiaries. All critical terms of the hedging instruments and hedged items matched during the year and, therefore, hedge ineffectiveness was immaterial. The hedge ratio is 1:1.  Year ended 31 st March 2023 US dollar and euro loans 1 \u00a3m Cross currency swap 2 \u00a3m Total \u00a3m  Carrying value of hedging instruments at 31 st March 2023 (164) (5) (169) Change in carrying value of hedging instruments recognised in equity during the year  (8) (2) (10) Change in fair value of hedged items during the year used to determine hedge effectiveness 8 2 10 1.  The designated hedging instruments are $75 million of the 3.97% $120 million Bonds 2027, \u20ac17 million of the 2.44% \u20ac20 million Bonds 2023, \u20ac90 million of the 1.81% \u20ac90 million Bonds 2028 and \u20ac10 million of the 2.92% \u20ac25 million Bonds 2030. 2.  The designated hedging instrument are a cross currency swap expiring in 2025 whereby the group pays 2.609% fixed on \u20ac77 million and receives 2.83% fixed on \u00a365 million and a cross current swap expiring in 2029 whereby the group pays 1.712% fixed on \u20ac46 million and receives 2.6723% fixed on \u00a338 million. Year ended 31 st March 2022 US dollar and euro loans 1 \u00a3m  Cross currency swap 2 \u00a3m  Total \u00a3m  Carrying value of hedging instruments at  31 st March 2022 (156) (2) (158) Change in carrying value of hedging instruments recognised in equity during the year  (3) 1 (2) Change in fair value of hedged items during the year used to determine hedge effectiveness  3 (1) 2 28 Financial risk management continued Foreign currency risk continued Forecast receipts and payments in foreign currencies The group uses forward foreign exchange contracts to hedge foreign exchange exposures arising on forecast receipts and payments in foreign currencies. These are designated and accounted for as cash flow hedges. The group\u2019s policy is to hedge between 50% and 80% of forecast receipts and payments in foreign currencies over the next 12 months. For hedges of forecast receipts and payments in foreign currencies, the critical terms of the hedging instruments match exactly with the terms of the hedged items and, therefore, the group performs a qualitative assessment of effectiveness. Ineffectiveness may arise if the timing of the forecast transaction changes from what was originally estimated or if there are changes in the credit risk of the group or the derivative counterparty. Hedge ineffectiveness was immaterial during the year. The hedge ratio is 1:1. Year ended 31 st March 2023 Sterling / US dollar \u00a3m Sterling / euro \u00a3m Other \u00a3m Total \u00a3m Carrying value of hedging instruments at 31 st March 2023 \u2022  assets  4 1 6 11 \u2022  liabilities  (8) (1) (4) (13) Change in carrying value of hedging instruments recognised in equity during the year  (10) 1 \u2013 (9) Change in fair value of hedged items during the year used to determine hedge effectiveness 10 (1) \u2013 9 Notional amount 1  348 42 16 \u2013 1.  The notional amount is the sterling equivalent of the net currency amount purchased or sold. Year ended 31 st March 2022 Sterling / US dollar \u00a3m Sterling / euro \u00a3m Other \u00a3m Total \u00a3m Carrying value of hedging instruments at 31 st March 2022 \u2022  assets  \u2013 \u2013 5 5 \u2022  liabilities  (5) \u2013 (4) (9) Change in carrying value of hedging instruments recognised in equity during the year  (8) 16 (3) 5 Change in fair value of hedged items during the year used to determine hedge effectiveness  8 (16) 3 (5) Notional amount 1  209 53 11 \u2013 1.  The notional amount is the sterling equivalent of the net currency amount purchased or sold. The weighted average exchange rates on sterling / US dollar and sterling / euro forward foreign exchange contracts are 1.26 and 0.88 (2022: 1.35 and 0.85), respectively. The hedged, highly probable forecast transactions denominated in foreign currencies are expected to occur over the next 12 months. Foreign currency borrowings The group has designated two US dollar fixed interest rate to sterling fixed interest rate cross currency swaps as cash flow hedges. This swap hedges the movement in the cash flows on $100 million of the 3.14% $130 million bonds 2025 attributable to changes in the US dollar / sterling exchange rate while the second swap hedges the movement in the cash flows on the 3.00% $50 million bonds 2029 attributable to changes in the US dollar / sterling exchange rate. The currency swaps have similar critical terms as the hedged items, such as reference rate, reset dates, payment dates, maturity and notional amounts. As all critical terms matched during the year, hedge ineffectiveness was immaterial. The hedge ratio is 1:1. The interest element of the swaps is recognised in the income statement each year.  Cross currency swap 2023 \u00a3m 2022 \u00a3m Carrying value of hedging instruments at 31 st March 1  20 11 Change in carrying value of hedging instruments recognised in equity during the year  9 3 Change in fair value of hedged items during the year used to determine hedge effectiveness (9) (3) 1.  The designated hedging instruments are two cross currency swaps, one expiring in 2025 whereby the group pays 2.83% fixed on \u00a365 million and receives 3.14% fixed on $100 million and one expiring in 2029 whereby the group pays 2.67% fixed on \u00a338 million and receives 3.00% fixed on $50 million. 28 Financial risk management continued Interest rate risk The group\u2019s interest rate risk arises from fixed rate borrowings (fair value risk) and floating rate borrowings (cash flow risk) as well as cash deposits and short term investments. Its policy is to optimise interest cost and reduce volatility in reported earnings and equity. The group manages its risk by reviewing the profile of debt regularly and by selectively using interest rate swaps to maintain borrowings at competitive rates. At 31 st March 2023, 67% (2022: 66%) of the group\u2019s borrowings and related swaps was at fixed rates with an average interest rate of 3.1% (2022: 3.5%). The remaining debt is floating rate. Based on the group\u2019s borrowings and related swaps at floating rates, after taking into account the effect of the swaps, a 1% change in all interest rates during the current year would have a \u00a35 million impact on the group\u2019s profit before tax (2022: \u00a34 million). The group has designated three (2022: four) fixed rate to floating interest rate swaps as fair value hedges as they hedge the changes in fair value of bonds attributable to changes in interest rates. All hedging instruments have maturities in line with the repayment dates of the hedged bonds and the cash flows of the instruments are consistent. All critical terms of the hedging instruments and hedged items matched during the year and, therefore, hedge ineffectiveness was immaterial. 2023 \u00a3m 2022 \u00a3m Carrying value of hedging instruments at 31 st March 1  (15) (1) Amortised cost  (147) (256) Fair value adjustment  17 3 Carrying value of hedged items at 31 st March 1  (130) (253) Change in carrying value of hedging instruments recognised in profit or loss during the year  (14) (13) Change in fair value of hedged items during the year used to determine hedge effectiveness 14 13 1.  The hedged items in the current year are the 1.40% \u20ac77 million Bonds 2025 and 1.81% \u20ac90 million Bonds 2028. In the prior year there was also the 3.26% $150 million Bonds 2022, Interest rate swaps have been contracted with aligned notional amounts and maturities to the bonds with the effect that the group pays an average floating rate of six-month LIBOR plus 0.64% on the US dollar bonds and six-month EURIBOR plus 0.94% on the euro bonds. Price risk Fluctuations in precious metal prices have an impact on the group\u2019s financial results. Our policy for all manufacturing businesses is to limit this exposure by hedging against future price changes where such hedging can be done at acceptable cost. The group enters into forward precious metal price contracts for the receipt or delivery of precious metal. The group does not take material price exposures on metal trading. A proportion of the group\u2019s precious metal inventories are unhedged due to the ongoing risk over security of supply. Liquidity risk The group\u2019s funding strategy includes maintaining appropriate levels of working capital, undrawn committed facilities and access to the capital markets. We regularly review liquidity levels and sources of cash, and we maintain access to committed credit facilities and debt capital markets. At 31 st March 2023, the group had borrowings under committed bank facilities of \u00a3nil (2022: \u00a3nil). The group also has a number of uncommitted facilities and overdraft lines at its disposal. The group has a \u00a31 billion revolving credit facility with a maturity date of March 2027 which includes Environmental, Social and Governance KPIs which provides the group with a nominal interest saving or cost depending on our performance. In June 2022 the group drew down on its first three sustainability-linked private placements (\u20ac225 million \u00a335 million and $50 million). The notes have interest rates linked with Johnson Matthey\u2019s Key Performance Indicator for the reduction of its Scope 1 and 2 greenhouse gas emissions and are among the first sustainability-linked financing in the market from a UK corporate issuer. During the financial year the group also drew down in full and extended the maturity date of its \u00a3407 million sustainable financing agreement through UK Export Finance (UKEF). These facilities now have maturity dates in March 2028. 2023 \u00a3m 2022 \u00a3m Expiring in more than one year  1,000 1,403 Undrawn committed bank facilities  1,000 1,403 28 Financial risk management continued Liquidity risk continued The maturity analyses for financial liabilities showing the remaining contractual undiscounted cash flows, including future interest payments, at current year exchange rates and assuming floating interest rates remain at the latest fixing rates, are: At 31 st March 2023 Within 1 year \u00a3m 1 to 2 years \u00a3m 2 to 5 years \u00a3m After 5 years \u00a3m Total \u00a3m Bank overdrafts  13  \u2013 \u2013 \u2013 13 Bank and other loans \u2013 principal  155  104 809 542 1,610 Bank and other loans \u2013 interest payments  52  49 112 24 237 Lease liabilities - principal  9  9 12 10 40 Lease liabilities - principal - classified as held for sale  1  1 2 6 10 Lease liabilities - interest payments  2  1 3 8 14 Financial liabilities in trade and other payables 2,316  2 \u2013 \u2013 2,318 Financial liabilities in trade and other payables classified as held for sale  14  \u2013 \u2013 \u2013 14 Total non-derivative financial liabilities  2,562  166 938 590 4,256 Forward foreign exchange contracts \u2013 payments 322  27 5 \u2013 354 Forward foreign exchange contracts \u2013 receipts  (310)  (25) (5) \u2013 (340) Currency swaps \u2013 payments  1,026  \u2013 \u2013 \u2013 1,026 Currency swaps \u2013 receipts  (1,012)  \u2013 \u2013 \u2013 (1,012) Cross currency interest rate swaps - payments  5  5 139 81 230 Cross currency interest rate swaps - receipts  (7)  (7) (154) (81) (249) Interest rate swaps \u2013 payments  5  5 78 81 169 Interest rate swaps \u2013 receipts  (2)  (2) (73) (80) (157) Total derivative financial liabilities  27  3 (10) 1 21 At 31 st March 2022 Within 1 year \u00a3m 1 to 2 years \u00a3m 2 to 5 years \u00a3m After 5 years \u00a3m Total \u00a3m Bank overdrafts  37 \u2013 \u2013 \u2013 37 Bank overdrafts classified as held for sale  8 \u2013 \u2013 \u2013 8 Bank and other loans \u2013 principal  264 142 412 348 1,166 Bank and other loans \u2013 interest payments  29 25 47 13 114 Lease liabilities - principal  10 8 13 19 50 Lease liabilities - principal - classified as held for sale  2 2 1 4 9 Lease liabilities - interest payments  2 2 3 916 Financial liabilities in trade and other payables  2,290 2 \u2013 \u2013 2,292 Financial liabilities in trade and other payables classified as held for sale 23 \u2013 \u2013 \u2013 23 Total non-derivative financial liabilities  2,665 181 476 393 3,715 Forward foreign exchange contracts \u2013 payments  473 45 26 \u2013 544 Forward foreign exchange contracts \u2013 receipts (466) (43) (25) \u2013 (534) Currency swaps \u2013 payments  2,050 \u2013 \u2013 \u2013 2,050 Currency swaps \u2013 receipts  (2,053) \u2013 \u2013 \u2013 (2,053) Cross currency interest rate swaps - payments 2 65 \u2013 \u2013 67 Cross currency interest rate swaps - receipts  (2) (65) \u2013 \u2013 (67) Interest rate swaps \u2013 payments  1 1 67 77 146 Interest rate swaps \u2013 receipts  (2) (2) (71) (79) (154) Total derivative financial liabilities  3 1 (3) (2) (1) 28 Financial risk management continued Offsetting financial assets and liabilities The group offsets financial assets and liabilities when it currently has a legally enforceable right to offset the recognised amounts and it intends to either settle on a net basis or realise the asset and settle the liability simultaneously. The following financial assets and liabilities are subject to offsetting or enforceable master netting arrangements: At 31 st March 2023 Gross financial assets / (liabilities) \u00a3m Amounts set off \u00a3m Net amounts in balance sheet \u00a3m Amounts not set off 1 \u00a3m Net \u00a3m Non-current interest rate swaps  20  \u2013 20 (5) 15 Other financial assets \u2013 current  47  \u2013 47 (11) 36 Other financial liabilities \u2013 current  (27)  \u2013 (27) 11 (16) Non-current borrowings and related swaps (1,460)  \u2013 (1,460) 5 (1,455) At 31 st March 2022 Gross financial assets / (liabilities) \u00a3m Amounts set off \u00a3m Net amounts in balance sheet \u00a3m Amounts not set off 1 \u00a3m Net \u00a3m Non-current interest rate swaps  11 \u2013 11 (3) 8 Cash and cash equivalents  392 (1) 391 \u2013 391 Other financial assets \u2013 current  27 \u2013 27 (24) 3 Cash and cash equivalents \u2013 bank overdrafts (38) 1 (37) \u2013 (37) Other financial liabilities \u2013 current  (44) \u2013 (44) 24 (20) Non-current borrowings and related swaps  (899) \u2013 (899) 3 (896) 1.   Agreements with derivative counterparties are based on an ISDA Master Agreement. Under these arrangements, whilst the group does not have a legally enforceable right of set off, where certain credit events occur, such as default, the net position receivable from or payable to a single counterparty in the same currency would be taken as owing and all the relevant arrangements terminated. 29  Fair  values  Fair value hierarchy Fair values are measured using a hierarchy where the inputs are: \u2022  Level 1 \u2013 quoted prices in active markets for identical assets or liabilities. \u2022  Level 2 \u2013 not level 1 but are observable for that asset or liability either directly or indirectly. \u2022  Level 3 \u2013 not based on observable market data (unobservable). Fair value of financial instruments Certain of the group\u2019s financial instruments are held at fair value. The fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the balance sheet date. The fair value of forward foreign exchange contracts, interest rate swaps, forward precious metal price contracts and currency swaps is estimated by discounting the future contractual cash flows using forward exchange rates, interest rates and prices at the balance sheet date. The fair value of trade and other receivables measured at fair value is the face value of the receivable less the estimated costs of converting the receivable into cash. The fair value of money market funds is calculated by multiplying the net asset value per share by the investment held at the balance sheet date. There were no transfers of any financial instrument between the levels of the fair value hierarchy during the current or prior years 29 Fair values  continued2023 \u00a3m 2022 \u00a3m Fair value hierarchy Level Note Financial instruments measured at fair value   Non-current   Investments at fair value through other comprehensive income 1  49 45 1 \u2013 Interest rate swaps \u2013 assets  20 12 2 \u2013 Other financial assets 2  48 \u2013 2 18 Interest rate swaps \u2013 liabilities  (15) (2) 2 \u2013 Borrowings and related swaps  (5) (2) 2 20 Other financial liabilities 2  \u2013 (12) 2 18 Current   Trade receivables 3  329 492 2 17 Other receivables 4  21 44 2 17 Cash and cash equivalents - money market funds  521 137 2 \u2013 Other financial assets 2  47 27 2 18 Other financial liabilities 2  (27) (44) 2 18 Financial instruments not measured at fair value   Non-current   Borrowings and related swaps  (1,455) (897) \u2013 20 Lease liabilities  (31) (40) \u2013 12 Trade and other receivables  57 \u2013 \u2013 17 Other payables  (2) (2) \u2013 19 Current   Amounts receivable under precious metal sale and repurchase agreements  222 114 \u2013 17 Amounts payable under precious metal sale and repurchase agreements  (838) (793) \u2013 19 Cash and cash equivalents - cash and deposits  129 254 \u2013 \u2013 Cash and cash equivalents - bank overdrafts  (13) (37) \u2013 \u2013 Borrowings and related swaps  (155) (265) \u2013 20 Lease liabilities  (9) (10) \u2013 12 Trade and other receivables  1,075 972 - 17 Trade and other payables  (1,478) (1,497) - 19 1.  Investments at fair value through other comprehensive income are quoted bonds purchased to fund pension deficits (\u00a336 million) and investments held at fair value through other comprehensive income (\u00a313 million). 2.  Includes forward foreign exchange contracts, forward precious metal price contracts and currency swaps. 3.  Trade receivables held in a part of the group with a business model to hold trade receivables for collection or sale. The remainder of the group operates a hold to collect business model and receives the face value, plus relevant interest, of its trade receivables from the counterparty without otherwise exchanging or disposing of such instruments. 4.  Other receivables with cash flows that do not represent solely the payment of principal and interest.   The fair value of financial instruments, excluding accrued interest, is approximately equal to book value except for: 2023 Carrying amount \u00a3m Fair value \u00a3m 2022 Carrying amount \u00a3m Fair value \u00a3m  US Dollar Bonds 2023, 2025, 2027, 2028, 2029 and 2030  (648) (618) (688) (662) Euro Bonds 2023, 2025, 2028, 2030 and 2032  (368) (340) (176) (179) Sterling Bonds 2024, 2025 and 2029  (145) (137) (110) (107) KfW US Dollar Loan 2024  (40) (39) (38) (36) The fair values are calculated using level 2 inputs by discounting future cash flows to net present values using appropriate market interest rates prevailing at the year end. 30 Share-based payments The total expense recognised during the year in respect of equity-settled share-based payments was \u00a318 million (2022: \u00a315 million). The expense recognised in respect of equity-settled share- based payments for continuing operations was \u00a318 million (2022: \u00a313 million), and \u00a3nil (2022: \u00a32 million) for discontinued operations. The group currently operates various share-based payment schemes; a Performance share plan (PSP), a Restricted share plan (RSP), a Long-term incentive plan (LTIP), a Deferred bonus scheme and a Share Incentive Plan (SIP). Further details of the directors\u2019 remuneration under share-based payment plans are given in the Remuneration Report. PSP From 2017, shares are awarded to certain of the group\u2019s executive directors and senior managers under the PSP based on a percentage of salary and are subject to performance targets over a three- year period. The performance targets are based on underlying EPS growth, and Total Shareholder Return. Awards to the executive directors are also subject to a deferred release whereby a third is released on the third anniversary of the award date and the remaining vested shares are released in equal instalments on the fourth and fifth anniversaries of the award date. The Remuneration Committee is entitled to claw back the awards to the executive directors in cases of misstatement or misconduct. RSP From 2017, shares are awarded to certain of the group\u2019s executive directors and senior managers under the RSP based on a percentage of salary. Awards under the RSP are not subject to performance targets. The shares are subject only to the condition that the employee remains employed by the group on the vesting date (three years after the award date). LTIP Prior to 2017, shares were awarded to approximately 1,300 of the group\u2019s executive directors, senior managers and middle managers under the LTIP based on a percentage of salary and were subject to performance targets over a three-year period. Awards to the executive directors are subject to a deferred release whereby a third is released on the third anniversary of the award date and the remaining vested shares are released in equal instalments on the fourth and fifth anniversaries of the award date. The Remuneration Committee is entitled to claw back the awards to the executive directors in cases of misstatement or misconduct. All outstanding awards on this scheme were released in August 2021. Deferred bonus A proportion of the bonus payable to executive directors and senior managers is awarded as shares and deferred for three years. The Remuneration Committee is entitled to claw back the deferred element in cases of misstatement or misconduct or other relevant reason as determined by it. 30 Share-based payments continued All employee share incentive plan (SIP) \u2013 UK and overseas Under the SIP, all employees with at least one year of service with the group and who are employed by a participating group company are entitled to contribute up to 2.5% of base pay each month, subject to a \u00a3125 per month limit. The SIP trustees buy shares (partnership shares) at market value each month with the employees\u2019 contributions. For each partnership share purchased, the group purchases two shares (matching shares) which are awarded to the employee. In the UK SIP, if the employee sells or transfers partnership shares within three years of the date of award, the linked matching shares are forfeited. In the overseas SIP, partnership shares and matching shares are subject to a three-year holding period and cannot be sold or transferred during that time. During the year, 311,260 (2022: 287,320) matching shares under the SIP were awarded to employees. These are nil cost awards on which performance conditions are substantially completed at the date of grant and, consequently, the fair value of these awards is based on the market value of the shares at that date. Activity in the year in relation to these share plans is shown below:   Year ended 31 st March 2023  Year ended 31 st March 2022 PSP  RSP  LTIP  Deferred Bonus  PSP  RSP  LTIP  Deferred Bonus Outstanding at the start of the year  1,434,911 1,258,698 \u2013  149,136 1,267,198 680,364 23,808 113,084 Awarded during the year  798,488 320,907 \u2013  102,961 588,027 761,954 \u2013 75,964 Forfeited during the year  (243,093) (130,601) \u2013  \u2013 (420,314) (95,172) \u2013 \u2013 Released during the year  (261,372) (452,814) \u2013  (40,787) \u2013 (88,448) (23,808) (39,912) Outstanding at the end of the year  1,728,934 996,190 \u2013  211,310 1,434,911 1,258,698 \u2013 149,136 Year ended 31 st March 2023  Year ended 31 st March 2022 PSP  RSP   Exceptional RSP 1  Deferred Bonus  PSP  Exceptional PSP  RSP  Exceptional RSP  Deferred Bonus Fair value of shares awarded (pence)  1,916.8 1,916.8 2,059.6 1,849.1  2,767.7 1,652.5 2,767.7 1,839.7 2,703.4 Share price at the date of award (pence)  2,135.0 2,135.0 2,135.0 2,135.0  2,970.2 1,813.5 2,970.2 1,962.5 2,970.2 Dividend rate  3.61% 3.61% 3.61% 3.61%  2.36% 3.86% 2.36% 3.92% 2.36% 1.  The group awarded an exceptional RSP scheme on 17 th December 2021, and an exceptional PSP scheme on 1 st March 2022 all other schemes have grant dates on 1 st August each year. The fair value of shares awarded was calculated using a modified Black Scholes model based on the share price at the date of award adjusted for the present value of the expected dividends that will not be received at an expected dividend rate. At 31 st March 2023, the weighted average remaining contracted life of the awarded PSP shares is 1.4 years (2022: 1.2 years) and 1.0 years (2022: 1.4 years) for the awarded RSP shares. 31 Commitments Ca p ital commitments - future ca p ital ex p enditure contracted but not p rovided Group  Parent company 2023 \u00a3m 2022 \u00a3m 2023 \u00a3m 2022 \u00a3m Property, plant and equipment  106 68 32 23 Other intangible assets  25 21 25 11 At 31 st March 2023, precious metal leases were \u00a3138 million (31 st March 2022: \u00a3140 million) at year end prices. 32 Contingent liabilities The group is involved in various disputes and claims which arise from time to time in the course of its business including, for example, in relation to commercial matters, product quality or liability, employee matters and tax audits 1 . The group is also involved from time to time in the course of its business in legal proceedings and actions, engagement with regulatory authorities and in dispute resolution processes. These are reviewed on a regular basis and, where possible, an estimate is made of the potential financial impact on the group. In appropriate cases a provision is recognised based on advice, best estimates and management judgement. Where it is too early to determine the likely outcome of these matters, no provision is made. Whilst the group cannot predict the outcome of any current or future such matters with any certainty, it currently believes the likelihood of any material liabilities to be low, and that such liabilities, if any, will not have a material adverse effect on its consolidated income, financial position or cash flows. Following the sale of its Health business in May 2022, the group has been engaged in correspondence with the purchaser of the Health business, Veranova Bidco LP regarding certain warranties in the sale and purchase agreement (the \u201cSPA\u201d) dated 16 th December 2021. The purchaser has issued a claim against the group entities in connection with: i) certain alleged representations said to have been made during the course of the negotiation of the SPA; and, ii) certain warranties given in the SPA at the time of signing. Having reviewed the claim with its advisers, the group is of the opinion that it has a defensible position in respect of these allegations and if required, it will vigorously defend its position. The outcome of any legal proceedings relating to this matter is not certain, nor is the group able to make a reliable estimate of the possible financial impact at this stage, if any. 1.  A previously disclosed contingent liability relating to failures in certain engine systems for which the group supplied a particular coated substrate as a component for that customer\u2019s emissions after-treatment systems was settled on mutually acceptable terms with no admission of fault, see note 4. 33 Transactions with related parties The group has a related party relationship with its associate, its post-employment benefit plans (note 24) and its key management personnel (below). Transactions between the Company and its subsidiaries, which are related parties of the Company, have been eliminated on consolidation and are not disclosed in this note. During the year the group recharged transition related costs of \u00a38 million (2022: \u00a3nil) to related parties. The amounts owed by related parties were \u00a33 million at 31 st March 2023 (31 st March 2022: \u00a3nil). The key management of the group and parent company consist of the Board of Directors and the members of the Group Leadership Team (GLT). During the year ended 31 st March 2023, the GLT had an average of 12 members (2022: 9 members). The only transactions with any key management personnel was compensation charged in the year which was: 2023 \u00a3m 2022 Short term employee benefits  10 7 Share-based payments  1 2 Termination benefits  \u2013 1 Non-executive directors' fees and benefits  1 1 Total compensation of key management personnel  12 11 There were no balances outstanding as at 31 st March 2023 (31 st March 2022: \u00a3nil). Information on directors\u2019 remuneration is given in the Remuneration Report. Guarantees of subsidiaries\u2019 liabilities are disclosed in note 47.   34 Non-GAAP measures The group uses various measures to manage its business which are not defined by generally accepted accounting principles (GAAP). The group\u2019s management believes these measures provide valuable additional information to users of the accounts in understanding the group\u2019s performance. Certain of these measures are financial Key Performance Indicators which measure progress against our strategy. All non-GAAP measures are on a continuing operations basis. Definitions Measure Definition Pur p ose Sales 1  Revenue excluding sales of precious metals to customers and the precious metal content of products sold to customers. Provides a better measure of the growth of the group as revenue can be heavily distorted by year on year fluctuations in the market prices of precious metals and, in many cases, the value of precious metals is passed directly on to customers. Underlying operating profit 2  Operating profit excluding non-underlying items. Provides a measure of operating profitability that is comparable over time. Underlying operating profit margin 1, 2  Underlying operating profit divided by sales.   Provides a measure of how we convert our sales into underlying operating profit and the efficiency of our business. Underlying profit before tax 2  Profit before tax excluding non-underlying items.  Provides a measure of profitability that is comparable over time. Underlying profit for the year 2 Profit for the year excluding non-underlying items and related tax effects. Provides a measure of profitability that is comparable over time. Underlying earnings per share 1, 2  Underlying profit for the year divided by the weighted average number of shares in issue. Our principal measure used to assess the overall profitability of the group. Return on invested capital (ROIC) 1 Annualised underlying operating profit divided by the 12 month average capital employed (net debt plus equity), excluding average post tax pension net assets. Provides a measure of the group\u2019s efficiency in allocating the capital under its control to profitable investments. Average working capital days (excluding precious metals) 1 Monthly average of non-precious metal related inventories, trade and other receivables and trade and other payables (including any classified as held for sale) divided by sales for the last three months multiplied by 90 days. Provides a measure of efficiency in the business with lower days driving higher returns and a healthier liquidity position for the group. Free cash flow Net cash flow from operating activities after net interest paid, net purchases of non-current assets and investments, proceeds from disposal of businesses, dividends received from joint ventures and associates and the principal element of lease payments.  Provides a measure of the cash the group generates through its operations, less capital expenditure. Net debt (including post tax pension deficits) to underlying EBITDA Net debt, including post tax pension deficits and quoted bonds purchased to fund the UK pension (excluded when the UK pension plan is in surplus) divided by underlying EBITDA for the same period. Provides a measure of the group\u2019s ability to repay its debt. The group has a long-term target of net debt (including post tax pension deficits) to underlying EBITDA of between 1.5 and 2.0 times, although in any given year it may fall outside this range depending on future plans. 1.  Key Performance Indicator. 2.  Underlying profit measures are before profit or loss on disposal of businesses, gain or loss on significant legal proceedings, together with associated legal costs, amortisation of acquired intangibles, major impairment and restructuring charges, share of profits or losses from non-strategic equity investments and, where relevant, related tax effects. These items have been excluded by management as they are not deemed to be relevant to an understanding of the underlying performance of the business.   34 Non-GAAP measures continued Underlying profit measures exclude the following non-underlying items which are shown separately on the face of the income statement: \u2022  Profit on disposal of businesses, The group recognised \u00a312 million profit on the disposal of businesses (2022: \u00a3106 million), see note 27. \u2022  Amortisation of acquired intangibles, Amortisation and impairment of intangible assets which arose on the acquisition of businesses totalled \u00a35 million (2022: \u00a36 million). \u2022  Gains and losses on significant legal proceedings, The group recognised a loss on significant legal proceedings of \u00a325 million (2022: \u00a342 million gain). \u2022  Major impairment and restructuring charges, The group recognised \u00a341 million in major impairment and restructuring charges (2022: \u00a3440 million), see note 6. \u2022  Share of losses of associates, The group recognised \u00a31 million for its share of losses of associates (2022: \u00a3nil), see note 15. Reconciliations to GAAP measures Sales 2023 \u00a3m 2022 \u00a3m Revenue (note 3)  14,933 16,025 Less: sales of precious metals to customers (note 3)  (10,732) (12,247) Sales  4,201 3,778 Underlying profit measures Year ended 31 st March 2023 Operating profit \u00a3m Profit before tax \u00a3m Tax expense \u00a3m Profit for the year \u00a3m Underlying  465 404 (78) 326 Profit on disposal of businesses  12 12 (1) 11 Amortisation of acquired intangibles  (5) (5) 1 (4) Gains and losses on significant legal proceedings  (25) (25) 5 (20) Major impairment and restructuring charges  (41) (41) (7) (48) Share of losses of associates  \u2013 (1) \u2013 (1) Reported  406 344 (80) 264 Year ended 31 st March 2022 Operating profit \u00a3m Profit before tax \u00a3m Tax expense \u00a3m Profit for the year \u00a3m Underlying  553 493 (86) 407 Profit on disposal of businesses  106 106 (4) 102 Amortisation of acquired intangibles  (6) (6) 1 (5) Gains and losses on significant legal proceedings  42 42 (6) 36 Major impairment and restructuring charges  (440) (440) 16 (424) Reported  255 195 (79) 116 34 Non-GAAP measures continued Underlying earnings per share  2023  2022 Underlying profit for the year (\u00a3 million)  326 407 Weighted average number of shares in issue (number)  183,012,301 191,568,756 Underlying earnings per share (pence)  178.6 213.2 Return on invested capital (ROIC) - unaudited 2023 \u00a3m 2022 \u00a3m Underlying operating profit  465 553 Average net debt  1,267 877 Average equity  2,524 2,467 A verage capital employed  3,791 3,344 Less: Average pension net assets  (312) (221) Less: Average related deferred taxation  84 48 A verage capital employed (excluding post tax pension net assets)  3,563 3,171 ROIC (excluding post tax pension net assets)  13.1% 17.4% ROIC  12.3% 16.5% Average working capital days (excluding precious metals) - unaudited  2023 \u00a3m 2022 \u00a3m Inventories  1,702 1,549 Trade and other receivables  1,882 1,796 Trade and other payables  (2,497) (2,563)  1,087 782 Working capital balances classified as held for sale  22 \u2013 Total working capital  1,109 782 Less: Precious metal working capital  (622) (562) Working capital (excluding precious metals)  487 220 A verage working capital days (excluding precious metals)  42 36 Free cash flow from continuing operations 2023 \u00a3m 2022 \u00a3m Net cash inflow from operating activities  291 605 Interest received  28 32 Interest paid  (94) (111) Purchases of property, plant and equipment  (253) (358 Purchases of intangible assets  (63) (95) Purchases of investments held at fair value through other comprehensive income (17) \u2013 Government grant income  7 \u2013 Net proceeds from sale of businesses  187 160 Proceeds from sale of non-current assets  8 1 Proceeds from sale of investment in joint ventures  2 \u2013 Principal element of lease payments  (14) (14) Less: Free cash (inflow) / outflow from discontinued operations  (8) 1 Free cash flow  74 221 34 Non-GAAP measures continued Net debt (including post tax pension deficits) to underlying EBITDA 2023 \u00a3m 2022 \u00a3m Cash and deposits  129 254 Money market funds  521 137 Bank overdrafts  (13) (37) Bank overdrafts transferred to liabilities classified as held for sale  \u2013 (8) Cash and cash equivalents  637 346 Less: Cash and cash equivalents - bank overdrafts from discontinued operations  \u2013 8 Cash and cash equivalents from continuing operations  637 354 Interest rate swaps - non-current assets  20 12 Interest rate swaps \u2013 non-current liabilities  (15) (2) Borrowings and related swaps - current  (155) (265) Borrowings and related swaps - non-current  (1,460) (899) Lease liabilities - current  (9) (10) Lease liabilities - non-current  (31) (40) Lease liabilities - current - transferred to liabilities classified as held for sale  (1) (2) Lease liabilities - non-current - transferred to liabilities classified as held for sale  (9) (7) Less: Lease liabilities relating to discontinued operations  \u2013 3 Net debt  (1,023) (856) Increase / (decrease) in cash and cash equivalents  287 (205) Less: (Increase) / decrease in cash and cash equivalents from discontinued operations  (8) 3 Less: (Increase) / decrease in borrowings  (391) 131 Less: Principal element of lease payments  14 14 Less: Principal element of lease payments from discontinued operations  \u2013 (1) Increase in net debt resulting from cash flows  (98) (58) 2023 \u00a3m 2022  \u00a3m  New leases, remeasurements and modifications  (13) (9) Less: New leases, remeasurements and modifications from discontinued operations \u2013 3 Exchange differences on net debt  (53) (24) Other non-cash movements  (3) 2 Movement in net debt  (167) (86) Net debt at beginning of year  (856) (770) Net debt at end of year  (1,023) (856) Net debt  (1,023) (856) Add: Pension deficits  (21) (29) Add: Related deferred tax  2 4 Net debt (including post tax pension deficits)  (1,042) (881) Underlying operating profit  465 553 Add back: Depreciation and amortisation excluding amortisation of acquired intangibles  182 171 Underlying EBITDA  647 724 Net debt (including post tax pension deficits) to underlying EBITDA 1.6 1.2 2023 \u00a3m 2022 \u00a3m Underlying EBITDA  647 724 Depreciation and amortisation  (187) (177) Gains and losses on significant legal proceedings  (25) 42 Major impairment and restructuring charges  (41) (440) Profit on disposal of businesses  12 106 Finance costs  (110) (101) Investment income  49 41 Share of losses of associates  (1) \u2013 Income tax expense  (80) (79) Profit for the year from continuing operations  264 116 35 Events after the balance sheet date On 3 rd May 2023, the group agreed to sell its Diagnostic Services business to Sullivan Street Partners and Souter Investments. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "1  Accounting policies The severe-but-plausible case for Clean Air modelled scenarios assuming a smaller light duty vehicle market from reduced vehicle production and/or market consumer demand disruption The Company and the Group or greater share of zero emission vehicles in market, assumed to result in a 10% drop in sales. Johnson Matthey plc (the \u2018Company\u2019) is a public company limited by shares incorporated For PGMS and Catalyst Technologies, it also assumed a reduction in sales and associated under the Companies Act 2006 and domiciled in England in the United Kingdom. The operating profit based on adverse scenarios using external and internal market insights. st consolidated accounts of the company for the year ended 31 March 2023 consist of the audited consolidation of the accounts of the Company and its subsidiaries (together referred Additionally, as part of viability testing, the group considered scenarios including the impact to as the \u2018Group\u2019), together with the employee share ownership trust and the group's interest from metal price volatility, higher inflation, delays in capital projects and delivery of cost in joint ventures and associates. transformation savings, and slow down of operations in China. Whilst the combined impact would reduce profitability and EBITDA against our latest forecast, our balance sheet remains Basis of accounting and preparation \u2013 group strong with ample working capital and Net Debt/EBITDA ratios. The financial statements of the group have been prepared in accordance with UK-adopted International Accounting Standards and with the requirements of the Companies Act 2006 as The group has a robust funding position comprising a range of long-term debt and a \u00a31 billion applicable to companies reporting under those standards. five year committed revolving credit facility maturing in March 2027 which was entirely st undrawn at 31 March 2023. There was \u00a3521 million of cash held in money market funds The accounts are prepared on the historical cost basis, except for certain assets and liabilities and \u00a3129 million of other cash and bank deposits. Of the existing loans, \u00a3151 million of term which are measured at fair value as explained below. debt and \u00a34 million of other bank loans mature in the period to June 2024. We assume no The group accounts comprise the accounts of the parent company and its subsidiaries, refinancing of this debt in our going concern modelling. As a long time, highly rated issuer in including the employee share ownership trust, and include the group's interest in joint the US private placement market and having recently extended its UK Export Financing ventures and associates. Entities the group controls are accounted for as subsidiaries. Entities facility, the group expects to be able to access additional funding in its existing markets if that are joint ventures or associates are accounted for using the equity method of accounting. required but the going concern conclusion is not dependant on such access as the company Transactions and balances between group companies are eliminated. No profit is recognised has sufficient financing and liquidity to fund its obligations in the base and severe-but- on transactions between group companies. plausible scenarios. The group also has a number of additional sources of funding available including uncommitted metal lease facilities that support precious metal funding. Whilst we The results of businesses acquired or disposed of in the year are consolidated from or up to the would fully expect to be able to utilise the metal lease facilities, they are excluded from our effective date of acquisition or disposal, respectively. The net assets of businesses acquired are going concern modelling. recognised in the consolidated accounts at their fair values at the date of acquisition. Conclusion Going concern Under all scenarios above, the group has sufficient headroom against committed facilities and The directors have reviewed a range of scenario forecasts for the group and have reasonable key financial covenants are not in breach during the going concern period. To give further expectation that there are no material uncertainties that cast doubt about the group\u2019s ability to assurance on liquidity, we have also undertaken a reverse stress test to identify what continue operating for at least twelve months from the date of approving these annual accounts. additional or alternative scenarios and circumstances would threaten our current financing st As at 31 March 2023, the group maintains a strong balance sheet with around \u00a31.6 billion arrangements. This shows that we have headroom against a further decline in profitability of available cash and undrawn committed facilities. Free cash flow was positive in the year beyond the severe-but-plausible scenario or a significant increase in borrowings. Furthermore, st at \u00a374 million. Net debt at 31 March 2023 was \u00a31,023 million at 1.6 times net debt the group has a range of levers which it could utilise to protect headroom including reducing (including post tax pension deficits) to underlying EBITDA which was at the lower end of capital expenditure, renegotiating payment terms and reducing future dividend distributions. our target range. The directors are therefore of the opinion that the group has adequate resources to fund its Although impacted by the significant headwinds faced in the current macroeconomic operations for the period of at least twelve months following the date of this announcement environment such as high inflation, the impacts of Russia\u2019s war with Ukraine and uncertainty these financial statements and there are no material uncertainties relating to going concern so in outlook for major economies, the group\u2019s performance during the period was resilient, both determine that it is appropriate to prepare the accounts on a going concern basis. in terms of underlying operating profit and cash flow. For the purposes of assessing going concern, we have revisited our financial projections using the latest forecasts for our base case scenario. The base case scenario was stress tested to a severe-but-plausible downside case which reflects severe recession scenarios. 1  Accounting policies continued Transaction price At the start of the contract, the total transaction price is estimated as the amount of Significant accounting policies consideration to which the group expects to be entitled in exchange for transferring the The group\u2019s and parent company\u2019s accounting policies have been applied consistently during promised goods and services to the customer, excluding sales taxes. Variable consideration, the current and prior year, other than where new policies have been adopted (see below). The such as trade discounts, is included based on the expected value or most likely amount only to group\u2019s and parent company\u2019s significant accounting policies are as follows: the extent that it is highly probable that there will not be a reversal in the amount of Foreign currencies cumulative revenue recognised. The transaction price does not include estimates of Foreign currency transactions are recorded in the functional currency of the relevant consideration resulting from contract modifications until they have been approved by the subsidiary, joint venture, associate or branch at the exchange rate at the date of the parties to the contract. The total transaction price is allocated to the performance obligations transaction. Foreign currency monetary assets and liabilities are retranslated into the relevant identified in the contract in proportion to their relative stand-alone selling prices. Many of the functional currency at the exchange rate at the balance sheet date. group's and parent company\u2019s products and services are bespoke in nature and, therefore, stand-alone selling prices are estimated based on cost plus margin or by reference to market Income statements and cash flows of overseas subsidiaries, joint ventures, associates and data for similar products and services. branches are translated into sterling at the average rates for the year. Balance sheets of overseas subsidiaries, joint ventures, associates and branches, including any fair value Revenue recognition adjustments and related goodwill, are translated into sterling at the exchange rates at the Revenue is recognised as performance obligations are satisfied as control of the goods and balance sheet date. services is transferred to the customer. Exchange differences arising on the translation of the net investment in overseas subsidiaries, For each performance obligation within a contract, the group and parent company determine joint ventures, associates and branches, less exchange differences arising on related foreign whether it is satisfied over time or at a point in time. Performance obligations are satisfied currency financial instruments which hedge the group\u2019s net investment in these operations, over time if one of the following criteria is satisfied: are taken to other comprehensive income. On disposal of the net investment, the cumulative \u2022  the customer simultaneously receives and consumes the benefits provided by the group\u2019s exchange difference is reclassified from equity to operating profit. and parent company\u2019s performance as they perform; Other exchange differences are recognised in operating profit. \u2022  the group\u2019s and parent company\u2019s performance creates or enhances an asset that the customer controls as the asset is created or enhanced; or Revenue \u2022  the group\u2019s and parent company\u2019s performance does not create an asset with an alternative Revenue represents income derived from contracts for the provision of goods and services by use to the group and parent company and they have an enforceable right to payment for the parent company and its subsidiaries to customers in exchange for consideration in the performance completed to date. ordinary course of the group\u2019s activities. For more detail of our revenue recognition policy see note 3. Performance obligations In the event that the group and parent company enter into bill-and-hold transactions at the Upon approval by the parties to a contract, the contract is assessed to identify each promise to specific request of customers, revenue is recognised when the goods are ready for transfer to transfer either a distinct good or service or a series of distinct goods or services that are the customer and when the group and parent company are no longer capable of directing substantially the same and have the same pattern of transfer to the customer. Goods and those goods to another use.  services are distinct and accounted for as separate performance obligations in the contract if the customer can benefit from them either on their own or together with other resources that Revenue includes sales of precious metal to customers and the precious metal content of are readily available to the customer and they are separately identifiable in the contract. products sold to customers. The group typically sells licences to its intellectual property together with other goods and Linked contracts under which the group and parent company sell or buy precious metal and services and, since these licences are not generally distinct in the context of the contract, commit to repurchase or sell the metal in the future are accounted for as finance transactions revenue recognition is considered at the level of the performance obligation of which the and no revenue is recognised in respect of the sale leg. licence forms part. Revenue in respect of performance obligations containing bundles of No revenue is recognised by the group or parent company in respect of non-monetary goods and services in which a licence with a sales or usage-based royalty is the predominant exchanges of precious metal on the basis that the counterparties are in the same line item is recognised when sales or usage occur. of business. 1  Accounting policies continued Property, plant and equipment  Property, plant and equipment is stated at cost less accumulated depreciation and any  Significant accounting policies continued provisions for impairment. Depreciation is provided at rates calculated to write-off the cost less  Consideration payable to customers estimated residual value of each asset over its useful life and is recognised within  Consideration payable to customers in advance of the recognition of revenue in respect of the  administrative expenses. Certain buildings and plant and equipment are depreciated using the  goods and services to which it relates is capitalised and recognised as a deduction to the  units of production method as this more closely reflects their expected consumption. All other  revenue recognised upon transfer of the goods and services to the customer.  assets are depreciated using the straight-line method. The useful lives vary according to the Costs to fulfil a contract  class of the asset, but are typically:  Contract fulfilment costs in respect of over time contracts are expensed as incurred. Contract  \u2022  buildings \u2013 30 years; and  fulfilment costs in respect of point in time contracts are accounted for under IAS 2,  \u2022  plant and machinery \u2013 4 to 10 years.  Inventories.  \u2022  land is not depreciated.  Contract receivables  The expected lives of property, plant and equipment tends to be short to medium term, as  Contract receivables represent amounts for which the group and parent company have an  such the physical risk posed by climate change in the long term is low. unconditional right to consideration in respect of unbilled revenue recognised at the balance  sheet date.  Goodwill and other intangible assets  Contract liabilities  Goodwill arises on the acquisition of a business when the fair value of the consideration  Contract liabilities represent the obligation to transfer goods or services to a customer for  exceeds the fair value attributed to the net assets acquired (including contingent liabilities).  which consideration has been received, or consideration is due, from the customer. It is subject to annual impairment reviews. Acquisition-related costs are charged to the  income statement as incurred. The group and parent company have taken advantage of  Finance costs and investment income  the exemption allowed under IFRS 1 and, therefore, goodwill arising on acquisitions Finance costs that are directly attributable to the construction of an asset that necessarily  st  made before 1 April 2004 is included at the carrying amount at that date less any subsequent  takes a substantial period of time to get ready for its intended use are capitalised as part of the  impairments.  cost of that asset. Other finance costs and finance income are recognised in the income  Other intangible assets are stated at cost less accumulated amortisation and any provisions for  statement in the year incurred. impairment. Customer contracts are amortised when the relevant income stream occurs. All  Research and development  other intangible assets are amortised by using the straight-line method over the useful lives  Research expenditure is charged to the income statement in the year incurred. Development  from the time they are first available for use. Amortisation is recognised within administrative  expenditure is charged to the income statement in the year incurred unless it meets the  expenses. The estimated useful lives vary according to the specific asset, but are typically:  recognition criteria for capitalisation. When the recognition criteria have been met, any  \u2022  customer contracts and relationships \u2013 1 to 15 years;  further development expenditure is capitalised as an intangible asset. \u2022  capitalised computer software \u2013 3 to 10 years;  \u2022  patents, trademarks and licences \u2013 3 to 20 years;  \u2022  acquired research and technology \u2013 4 to 10 years; and  \u2022  capitalised development currently being amortised \u2013 3 to 8 years.  Intangible assets which are not yet being amortised are subject to annual impairment reviews. 1  Accounting policies continued The group leases precious metals to fund temporary peaks in metal requirements provided market conditions allow. These leases are from banks for specified periods (less than 12 Investments in joint ventures and associates months) and the group pays a fee which is expensed on a straight-line basis over the lease A joint venture is a joint arrangement whereby investees are able to exercise joint control of term in finance costs. The group holds sufficient precious metal inventories to meet all the the arrangement. obligations under these lease arrangements as they fall due. Associates are entities over which the group exercises significant influence when it has the Inventories power to participate in the financial and operating policy decisions of the entity but it does not Precious metal have the power to control or jointly control the entity. Inventories of gold, silver and platinum group metals are valued according to the source from Investments in joint ventures and associates are accounted for using the equity method of which the metal is obtained. Metal which has been purchased and committed to future sales accounting and are initially recognised at cost. Thereafter the investments are adjusted to to customers is valued at the price at which it is contractually committed, adjusted for recognise the group\u2019s share of the post-acquisition profits or losses after tax of the investee in unexpired contango and backwardation. Other precious metal inventories owned by the the income statement, and the group\u2019s share of movements in other comprehensive income group, which are unhedged, are valued at the lower of cost and net realisable value using the of the investee in other comprehensive income. Dividends received or receivable from weighted average cost formula. associates are recognised as a reduction in the carrying amount of the investment. The Other carrying value of the investments are reviewed for impairment triggers on a regular basis. Non-precious metal inventories are valued at the lower of cost, including attributable Where the group\u2019s share of losses in an equity-accounted investment equals or exceeds its overheads, and net realisable value. Except where costs are specifically identified, the first-in, interest in the entity, the group does not recognise further losses unless it has incurred first-out cost formula is used to value inventories. obligations to do so.  Cash and cash equivalents Unrealised gains and losses on transactions between the group and its associates are Cash and deposits comprise cash at bank and in hand and short-term deposits with a maturity eliminated to the extent of the group\u2019s interest in these joint ventures and associates. date of three months or less from the date of acquisition. Money market funds comprise investments in funds that are subject to an insignificant risk of changes in fair value. The Leases group and parent company routinely use short-term bank overdraft facilities, which are Leases are recognised as a right-of-use asset, together with a corresponding lease liability, at repayable on demand, as an integral part of their cash management policies and, therefore, the date at which the leased asset is available for use. cash and cash equivalents include cash and deposits, money market funds and bank The right-of-use asset is initially measured at cost, which comprises the initial value of the overdrafts. Offset arrangements across group businesses have been applied to arrive at the net lease liability, lease payments made (net of any incentives received from the lessor) before the cash and overdraft figures. commencement of the lease, initial direct costs and restoration costs. The right-of-use asset is st st At 31 March 2023 cash and cash equivalents includes \u00a315 million (31 March 2022: \u00a3111 depreciated on a straight-line basis over the shorter of the asset\u2019s useful life and the lease term million) of restricted amounts relating to cash held in Russia. The prior year balance relates to in operating profit. restricted amounts in South Africa. The lease liability is initially measured as the present value of future lease payments discounted using the interest rate implicit in the lease or, where this rate is not determinable, the group\u2019s incremental borrowing rate, which is the interest rate the group would have to pay to borrow the amount necessary to obtain an asset of similar value in a similar economic environment with similar terms and conditions. Interest is charged to finance costs at a constant rate of interest on the outstanding lease liability over the lease term.  Payments in respect of short-term leases, low-value leases and precious metal leases are charged to the income statement on a straight-line basis over the lease term in operating profit. 1  Accounting policies continued determined to be, effective hedges are recognised immediately in the income statement. The  vast majority of forward precious metal price contracts are entered into and held for the  Financial instruments  receipt or delivery of precious metal and, therefore, are not recorded at fair value.  Investments and other financial assets  The group and parent company classify their financial assets in the following measurement  Cash flow hedges  categories: Changes in the fair value of derivative financial instruments designated as cash flow hedges  are recognised in other comprehensive income to the extent that the hedges are effective.  \u2022  those measured at fair value either through other comprehensive income or through profit  Ineffective portions are recognised in the income statement immediately. If the hedged item  or loss; and  results in the recognition of a non-financial asset or liability, the amount previously recognised \u2022  those measured at amortised cost.  in other comprehensive income is transferred out of equity and included in the initial carrying  At initial recognition, the group and parent company measure financial assets at fair value  amount of the asset or liability. Otherwise, the amount previously recognised in other  plus, in the case of financial assets not measured at fair value through profit or loss,  comprehensive income is transferred to the income statement in the same period that the  transaction costs that are directly attributable to their acquisition.  hedged item is recognised in the income statement. If the hedging instrument expires or is  sold, terminated or exercised or the hedge no longer meets the criteria for hedge accounting,  The group and parent company subsequently measure equity investments at fair value and  amounts previously recognised in other comprehensive income remain in equity until the  have elected to present fair value gains and losses on equity investments in other  forecast transaction occurs. If a forecast transaction is no longer expected to occur, the  comprehensive income. There is, therefore, no subsequent reclassification of cumulative fair  amounts previously recognised in other comprehensive income are transferred to the income  value gains and losses to profit or loss following disposal of the investments. statement. If a forward precious metal price contract will be settled net in cash, it is designated The group and parent company subsequently measure trade and other receivables and  and accounted for as a cash flow hedge. contract receivables at amortised cost, with the exception of trade receivables that have been  Fair value hedges  designated as at fair value through other comprehensive income because the group has  Changes in the fair value of derivative financial instruments designated as fair value hedges  certain operations with business models to hold trade receivables for collection or sale. All  are recognised in the income statement, together with the related changes in the fair value of  other financial assets, including short-term receivables, are measured at amortised cost less the hedged asset or liability. Fair value hedge accounting is discontinued if the hedging  any impairment provision.  instrument expires or is sold, terminated or exercised or the hedge no longer meets the  For the impairment of trade and contract receivables, the group and parent company apply  criteria for hedge accounting.  the simplified approach permitted by IFRS 9, Financial Instruments, which requires expected Net investment hedges  lifetime losses to be recognised from initial recognition.  For hedges of net investments in foreign operations, the effective portion of the gain or loss on  Derivative financial instruments  the hedging instrument is recognised in other comprehensive income, while the ineffective  The group and parent company use derivative financial instruments, in particular forward  portion is recognised in the income statement. Amounts taken to other comprehensive  currency contracts, currency swaps, interest rate swaps and commodity derivatives to manage income are reclassified from equity to the income statement when the foreign operations are  the financial risks associated with their underlying business activities and the financing of  sold or liquidated.  those activities. The group and parent company do not undertake any speculative trading  Financial liabilities  activity in derivative financial instruments.  Borrowings are measured at amortised cost. Those borrowings designated as being in fair  Derivative financial instruments are measured at their fair value. Derivative financial  value hedge relationships are remeasured for the fair value changes in respect of the hedged  instruments may be designated at inception as fair value hedges, cash flow hedges or net  risk with these changes recognised in the income statement. All other financial liabilities,  investment hedges if appropriate. For currency swaps designated as instruments in cash  including short-term payables, are measured at amortised cost. flow or net investment hedging relationships, the impact from currency basis spreads is  Precious metal sale and repurchase agreements  included in the hedge relationship and may be a source of ineffectiveness recognised in the  The group and parent company undertake linked contracts to sell or buy precious metal and  income statement.  commit to repurchase or sell the metal in the future. An asset representing the metal which Derivative financial instruments which are not designated as hedging instruments are  the group and parent company have committed to sell or a liability representing the  classified as at fair value through profit or loss, but are used to manage financial risk. Changes  obligation to repurchase the metal are recognised in trade and other receivables or trade and  in the fair value of any derivative financial instruments that are not designated as, or are not  other payables, respectively. 1  Accounting policies continued sheet date. Liabilities are measured at present value using the projected unit credit method  and a discount rate reflecting yields on high quality corporate bonds. The changes in plan  Taxation  assets and liabilities, based on actuarial advice, are recognised as follows:  Current and deferred tax are recognised in the income statement, except when they relate to  items recognised directly in equity, in which case the related tax is also recognised in equity.  \u2022  The current service cost is deducted in arriving at operating profit.  \u2022  The net interest cost, based on the discount rate at the beginning of the year, contributions  Current tax is the amount of income tax expected to be paid in respect of taxable profits using  paid in and the present value of the net defined benefit liabilities during the year, is  the tax rates that have been enacted or substantively enacted at the balance sheet date.  included in finance costs.  Deferred tax is provided in full, using the liability method, on temporary differences arising  \u2022  Past service costs and curtailment gains and losses are recognised in operating profit at the  between the tax bases of assets and liabilities and their carrying amounts in the balance sheet.  earlier of when the plan amendment or curtailment occurs and when any related  It is provided using the tax rates that are expected to apply in the period when the asset or  restructuring costs or termination benefits are recognised.  liability is settled, based on tax rates that have been enacted or substantively enacted at the  \u2022  Gains or losses arising from settlements are included in operating profit when the  balance sheet date.  settlement occurs.  \u2022  Remeasurements, representing returns on plan assets, excluding amounts included in  Deferred tax assets are recognised to the extent that it is probable that future taxable profits  interest, and actuarial gains and losses arising from changes in financial and demographic will be available against which the temporary differences can be utilised. No deferred tax asset  assumptions, are recognised in other comprehensive income. or liability is recognised in respect of temporary differences associated with investments in subsidiaries and branches where the group is able to control the timing of the reversal of the  Assets held for sale and discontinued operations  temporary difference and it is probable that the temporary difference will not reverse in the  Non-current assets and disposal groups are classified as held for sale, if available for sale in its  foreseeable future. present condition and a sale is considered highly probable within 12 months. They are  measured at the lower of their carrying amount and fair value less costs to sell. Assets and  Provisions and contingencies liabilities classified as held for sale are presented separately on the Balance Sheet. The assets  Provisions are recognised when the group has a present obligation as a result of a past event  are not depreciated or amortised while they are classified as held for sale.  and a reliable estimate can be made of a probable adverse outcome, for example warranties , environmental claims and restructuring. Otherwise, material contingent liabilities are An impairment loss is recognised in the Income Statement for any initial or subsequent write- disclosed unless the probability of the transfer of economic benefits is remote. Contingent  down of the asset or disposal group to fair value less costs to sell. A gain is recognised for any  assets are only disclosed if an inflow of economic benefits is virtually certain. subsequent increases in fair value less costs to sell of an asset or disposal group, but not in  excess of any cumulative impairment loss previously recognised. A gain or loss not previously  Share-based payments and treasury shares  recognised by the date of the sale of the non-current asset (or disposal group) is recognised at  The fair value of shares awarded to employees under the performance share plan, restricted  the date of de-recognition.  share plan, long term incentive plan and deferred bonus plan is calculated by adjusting the  share price on the date of allocation for the present value of the expected dividends that will  A discontinued operation is a component of the group\u2019s business that either has been disposed  not be received. The resulting cost is charged to the income statement over the relevant  of, or that is classified as held for sale and represents a separate major line of business or  performance periods, adjusted to reflect actual and expected levels of vesting where  geographical area of operations, is part of a single co-ordinated plan to dispose of a separate  appropriate.  major line of business or geographical area of operations or is a subsidiary acquired exclusively  with a view to resale.  The group and parent company provide finance to the employee share ownership trust  (ESOT) to purchase company shares in the open market. Costs of running the ESOT are  Classification as a discontinued operation occurs at the earlier of disposal or when the  charged to the income statement. The cost of shares held by the ESOT is deducted in arriving operation meets the criteria to be classified as held for sale. The results of discontinued  at equity until they vest unconditionally with employees. operations are presented separately in the Income Statement. When an operation is classified  as a discontinued operation, the comparative Income Statement and Statement of Total  Post-employment benefits  Comprehensive Income is restated as if the operation had been discontinued from the start of  The costs of defined contribution plans are charged to the income statement as they fall due.  the comparative year. For defined benefit plans, the group and parent company recognise the net assets or liabilities  of the plans in their balance sheets. Assets are measured at their fair value at the balance  1  Accounting policies continued Provisions are measured using the best estimate of the most likely amount, being the most  likely amount in a range of possible outcomes. The resolution of tax positions taken by the Sources of estimation uncertainty group can take a considerable period of time to conclude and, in some cases, it is difficult to  Determining the carrying amounts of certain assets and liabilities at the balance sheet date  st predict the outcome. Group current income tax liabilities at 31 March 2023 of \u00a3106 million requires estimation of the effects of uncertain future events. In the event that actual outcomes  (2022: \u00a397 million) include tax provisions of \u00a397 million (2022: \u00a3103 million) and the  differ from those estimated, there may be an adjustment to the carrying amounts of those  estimation of the range of possible outcomes is an increase in those liabilities by \u00a366 million  assets and liabilities within the next financial year. Other significant risks of material  (2022: \u00a383 million) to a decrease of \u00a355 million (2022: \u00a393 million).  The estimates made  adjustment are the valuation of the liabilities of the defined benefit pension plans and tax  reflect where the group faces routine tax audits or is in ongoing disputes with tax authorities;  provisions. The group and parent company have considered the refining process and  has identified potential tax exposures relating to transfer pricing; or is contesting the tax stocktakes, deferred tax assets and climate change and, whilst not deemed to represent a  deductibility of certain business costs. significant risk of material adjustment to the group\u2019s and parent company\u2019s financial position  st during the year ending 31 March 2023, represent important accounting estimates.  Deferred tax assets Deferred tax assets are recognised to the extent it is probable that future taxable profits will be  Goodwill, other intangibles and other assets  available, against which the deductible temporary difference can be utilised, based on  The group and parent company have significant intangible assets from both business  management\u2019s assumptions relating to future taxable profits.  acquisitions and investments in new products and technologies. Some of those acquisitions  and investments are at an early stage of commercial development and, therefore, carry a  Determination of future taxable profits requires application of judgement and estimates,  greater risk that they will not be commercially viable. Goodwill and intangible assets not yet  including: market share, expected changes to selling prices, product profitability, precious  ready for use are not amortised, but are subject to annual impairment reviews. Other  metal prices and other direct input costs, based on management\u2019s expectations of future  intangible assets are amortised from the time they are first ready for use and, together with  changes in the markets using external sources of information where appropriate. The  other assets, are assessed for impairment when there is a triggering event that provides  estimates take account of the inherent uncertainties, constraining the expected level of profit evidence that they are impaired.  as appropriate. Changes in these estimates will affect future profits and therefore the  recoverability of the deferred tax assets.  The impairment reviews require the use of estimates of future profit and cash generation  based on financial budgets and plans approved by management, generally covering a three- Refining process and stocktakes  year period and then extrapolated using long term growth rates, and the pre-tax discount  The group\u2019s and parent company\u2019s refining businesses process significant quantities of  rates used in discounting projected cash flows, see note 5.  precious metal and there are uncertainties regarding the actual amount of metal in the  refining system at any one time. The group\u2019s refining businesses process over four million  Post-employment benefits  ounces of platinum group metals per annum with a market value of around \u00a36 billion. The  The group\u2019s and parent company\u2019s defined benefit plans are assessed annually by qualified  majority of metal processed is owned by customers and the group and parent company must  independent actuaries. The estimate of the liabilities of the plans is based on a number of  return pre-agreed quantities of refined metal based on assays of starting materials and other  actuarial assumptions.  contractual arrangements, such as the timing of the return of metal. The group and parent  There is a range of possible values for each actuarial assumption and the point within that  company calculate the profits or losses of their refining operations based on estimates,  range is estimated to most appropriately reflect the group\u2019s and parent company\u2019s  including the extent to which process losses are expected during refining. The risk of  circumstances. Small changes in these assumptions can have a significant impact on the  process losses or stock take gains depends on the nature of the starting material being  estimate of the liabilities of the plans. A description of those discount rate and inflation  refined, the specific refining processes applied, the efficiency of those processes and the  assumptions, together with sensitivity analysis, is set out in note 24 to the group and parent  contractual arrangements.  company accounts.  Stocktakes are performed to determine the volume and value of metal within the refining  Tax provisions  system compared with the calculated estimates, with the variance being a profit or a loss.  Tax provisions are determined based on the tax laws and regulations that apply in each of the Stocktakes are, therefore, a key control in the assessment of the accuracy of the profit or loss  jurisdictions in which the group operates. Tax provisions are recognised where the impact of  of refining operations. Whilst refining is a complex, large-scale industrial process, the group those laws and regulations is unclear and it is probable that there will be a tax adjustment  and parent company have appropriate processes and controls over the movement of material  representing a future outflow of funds to a tax authority or a consequent adjustment to the  in their refineries. 1  Accounting policies continued  Provisions and contingent liabilities  The group is involved in various disputes and claims which arise from time to time in the  Sources of estimation uncertainty continued  course of its business including, for example, in relation to commercial matters, product  Climate change  quality or liability, employee matters and tax audits. The group is also involved from time to  The impact of climate change presented in the group\u2019s Strategic Report (see pages 45 to 52)  time in the course of its business in legal proceedings and actions, engagement with  and the stated net zero targets have been considered in preparing the group accounts.  regulatory authorities and in dispute resolution processes. Judgement is required to determine  The following considerations were made:  if an outflow of economic resources is probable, or possible but not probable for such events. Where it is probable, a liability is recognised and further judgement is used to determine the  Impact on the going concern period and viability of the group over the next three years.  amount of the provision. Where it is possible but not probable, further judgement is used to  The latest forecasts reflect the continuous investment in sustainable technologies including  determine if the likelihood is remote, in which case no disclosures are provided; if the  commercialisation of our products used in green hydrogen production and higher  likelihood is not remote then a contingent liability is disclosed. Provisions and contingent  performance fuel cell components for a range of automotive, non-automotive and  liabilities are set out in notes 22 and 32, respectively.  stationary applications. In the course of preparing the accounts, no other judgements have been made in the process  The potential impact of climate change on a number of areas within the financial statements  of applying the group\u2019s and parent company\u2019s accounting policies, other than those involving  has been considered, including:  estimations, that have had a significant effect on the amounts recognised in the accounts.  \u2022  The forecasts of cash flows used in impairment assessments for the carrying value of non- Changes in accounting policies  current assets including goodwill (see note 5).  Amendments to accounting standards  \u2022  Recoverability of deferred tax assets.  The IASB has issued the following amendments, which have been endorsed by the UK  \u2022  The expected lives of fixed assets and their exposure to the physical risk posed by  st  Endorsement Board, for annual periods beginning on or after 1 January 2022:  climate change.  \u2022  Annual improvements to IFRS Standards 2018-2020; The expected lives of property, plant and equipment tends to be short to medium term, as  \u2022  Amendments to IAS 16, Property, Plant and Equipment: Proceeds before intended use;  such the physical risk posed by climate change in the long term is low. \u2022  Amendments to IAS 37, Onerous Contracts \u2013 Cost of Fulfilling a Contract; and  Assets held for sale  \u2022  Amendments to IFRS 3, Reference to the Conceptual Framework.  Our estimate for the fair value less costs to sell of the Battery Materials business (\u00a315 million)  These changes have not had a material impact on the group. The group has not early adopted  is based on third party valuations and our agreement with EV Metals Group plc.  any standard, interpretation or amendment that was issued but is not yet effective.  Judgements made in applying accounting policies  Metal  The group and parent company use precious metal owned by customers in their production  processes. It has been determined that this metal is not controlled by the group or parent  company and, therefore, it is not recognised on the balance sheet.  The group and parent company manage precious metal inventories by entering into physically  settled forward sales and purchases of metal positions in line with a well-established hedging  policy. The own use exemption has been adopted for these transactions and, therefore, the  group and parent company do not fair value such physically settled contracts. The group undertakes linked contracts to sell or buy precious metal and commits to  repurchase or sell the metal in the future to manage inventory levels. Accordingly, cash flows  in respect of sale and repurchase agreements are shown as cash flows from operating  activities in the cash flow statement rather than cash flows from financing activities. 1  Accounting policies continued Changes in accounting policies continued st Standards effective from 1 April 2023 st IFRS 17, Insurance Contracts, applies to annual reporting periods beginning on or after 1 January 2023. The new Standard establishes the principles for the recognition, measurement, presentation and disclosure of insurance contracts within the scope of the Standard. The objective of IFRS 17 is to ensure that an entity provides relevant information that faithfully represents those contracts. The group has performed an assessment to establish where an impact is expected and considers the impact of this new standard to be immaterial. Non-GAAP measures The group uses various measures to manage its business which are not defined by generally accepted accounting principles (GAAP). The group\u2019s management believes these measures provide valuable additional information to users of the accounts in understanding the group\u2019s performance. The group\u2019s non-GAAP measures are defined and reconciled to GAAP measures in note 34. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "The Company and the Group Johnson Matthey plc (the \u2018Company\u2019) is a public company limited by shares incorporated under the Companies Act 2006 and domiciled in England in the United Kingdom. The st consolidated accounts of the company for the year ended 31 March 2023 consist of the audited consolidation of the accounts of the Company and its subsidiaries (together referred to as the \u2018Group\u2019), together with the employee share ownership trust and the group's interest in joint ventures and associates. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "Johnson Matthey plc",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "public company limited",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "under the Companies Act 2006 and domiciled in England in the United Kingdom. The  ",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "England",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "Basis of accounting and preparation \u2013 group The financial statements of the group have been prepared in accordance with UK-adopted International Accounting Standards and with the requirements of the Companies Act 2006 as applicable to companies reporting under those standards. The accounts are prepared on the historical cost basis, except for certain assets and liabilities which are measured at fair value as explained below. The group accounts comprise the accounts of the parent company and its subsidiaries, including the employee share ownership trust, and include the group's interest in joint ventures and associates. Entities the group controls are accounted for as subsidiaries. Entities that are joint ventures or associates are accounted for using the equity method of accounting. Transactions and balances between group companies are eliminated. No profit is recognised on transactions between group companies. The results of businesses acquired or disposed of in the year are consolidated from or up to the effective date of acquisition or disposal, respectively. The net assets of businesses acquired are recognised in the consolidated accounts at their fair values at the date of acquisition. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "Going concern The directors have reviewed a range of scenario forecasts for the group and have reasonable expectation that there are no material uncertainties that cast doubt about the group\u2019s ability to continue operating for at least twelve months from the date of approving these annual accounts. st As at 31 March 2023, the group maintains a strong balance sheet with around \u00a31.6 billion of available cash and undrawn committed facilities. Free cash flow was positive in the year st at \u00a374 million. Net debt at 31 March 2023 was \u00a31,023 million at 1.6 times net debt (including post tax pension deficits) to underlying EBITDA which was at the lower end of our target range. Although impacted by the significant headwinds faced in the current macroeconomic environment such as high inflation, the impacts of Russia\u2019s war with Ukraine and uncertainty in outlook for major economies, the group\u2019s performance during the period was resilient, both in terms of underlying operating profit and cash flow. For the purposes of assessing going concern, we have revisited our financial projections using the latest forecasts for our base case scenario. The base case scenario was stress tested to a severe-but-plausible downside case which reflects severe recession scenarios. The severe-but-plausible case for Clean Air modelled scenarios assuming a smaller light duty vehicle market from reduced vehicle production and/or market consumer demand disruption or greater share of zero emission vehicles in market, assumed to result in a 10% drop in sales. For PGMS and Catalyst Technologies, it also assumed a reduction in sales and associated operating profit based on adverse scenarios using external and internal market insights. Additionally, as part of viability testing, the group considered scenarios including the impact from metal price volatility, higher inflation, delays in capital projects and delivery of cost transformation savings, and slow down of operations in China. Whilst the combined impact would reduce profitability and EBITDA against our latest forecast, our balance sheet remains strong with ample working capital and Net Debt/EBITDA ratios. The group has a robust funding position comprising a range of long-term debt and a \u00a31 billion five year committed revolving credit facility maturing in March 2027 which was entirely st undrawn at 31 March 2023. There was \u00a3521 million of cash held in money market funds and \u00a3129 million of other cash and bank deposits. Of the existing loans, \u00a3151 million of term debt and \u00a34 million of other bank loans mature in the period to June 2024. We assume no refinancing of this debt in our going concern modelling. As a long time, highly rated issuer in the US private placement market and having recently extended its UK Export Financing facility, the group expects to be able to access additional funding in its existing markets if required but the going concern conclusion is not dependant on such access as the company has sufficient financing and liquidity to fund its obligations in the base and severe-but- plausible scenarios. The group also has a number of additional sources of funding available including uncommitted metal lease facilities that support precious metal funding. Whilst we would fully expect to be able to utilise the metal lease facilities, they are excluded from our going concern modelling. Conclusion Under all scenarios above, the group has sufficient headroom against committed facilities and key financial covenants are not in breach during the going concern period. To give further assurance on liquidity, we have also undertaken a reverse stress test to identify what additional or alternative scenarios and circumstances would threaten our current financing arrangements. This shows that we have headroom against a further decline in profitability beyond the severe-but-plausible scenario or a significant increase in borrowings. Furthermore, the group has a range of levers which it could utilise to protect headroom including reducing capital expenditure, renegotiating payment terms and reducing future dividend distributions. The directors are therefore of the opinion that the group has adequate resources to fund its operations for the period of at least twelve months following the date of this announcement these financial statements and there are no material uncertainties relating to going concern so determine that it is appropriate to prepare the accounts on a going concern basis. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "Foreign currencies Foreign currency transactions are recorded in the functional currency of the relevant subsidiary, joint venture, associate or branch at the exchange rate at the date of the transaction. Foreign currency monetary assets and liabilities are retranslated into the relevant functional currency at the exchange rate at the balance sheet date. Income statements and cash flows of overseas subsidiaries, joint ventures, associates and branches are translated into sterling at the average rates for the year. Balance sheets of overseas subsidiaries, joint ventures, associates and branches, including any fair value adjustments and related goodwill, are translated into sterling at the exchange rates at the balance sheet date. Exchange differences arising on the translation of the net investment in overseas subsidiaries, joint ventures, associates and branches, less exchange differences arising on related foreign currency financial instruments which hedge the group\u2019s net investment in these operations, are taken to other comprehensive income. On disposal of the net investment, the cumulative exchange difference is reclassified from equity to operating profit. Other exchange differences are recognised in operating profit. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "Foreign currency transactions are recorded in the functional currency of the relevant subsidiary, joint venture, associate or branch at the exchange rate at the date of the transaction. Foreign currency monetary assets and liabilities are retranslated into the relevant functional currency at the exchange rate at the balance sheet date. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "Revenue Revenue represents income derived from contracts for the provision of goods and services by the parent company and its subsidiaries to customers in exchange for consideration in the ordinary course of the group\u2019s activities. Performance obligations Upon approval by the parties to a contract, the contract is assessed to identify each promise to transfer either a distinct good or service or a series of distinct goods or services that are substantially the same and have the same pattern of transfer to the customer. Goods and services are distinct and accounted for as separate performance obligations in the contract if the customer can benefit from them either on their own or together with other resources that are readily available to the customer and they are separately identifiable in the contract. The group typically sells licences to its intellectual property together with other goods and services and, since these licences are not generally distinct in the context of the contract, revenue recognition is considered at the level of the performance obligation of which the licence forms part. Revenue in respect of performance obligations containing bundles of goods and services in which a licence with a sales or usage-based royalty is the predominant item is recognised when sales or usage occur. Transaction price At the start of the contract, the total transaction price is estimated as the amount of consideration to which the group expects to be entitled in exchange for transferring the promised goods and services to the customer, excluding sales taxes. Variable consideration, such as trade discounts, is included based on the expected value or most likely amount only to the extent that it is highly probable that there will not be a reversal in the amount of cumulative revenue recognised. The transaction price does not include estimates of consideration resulting from contract modifications until they have been approved by the parties to the contract. The total transaction price is allocated to the performance obligations identified in the contract in proportion to their relative stand-alone selling prices. Many of the group's and parent company\u2019s products and services are bespoke in nature and, therefore, stand-alone selling prices are estimated based on cost plus margin or by reference to market data for similar products and services. Revenue recognition Revenue is recognised as performance obligations are satisfied as control of the goods and services is transferred to the customer. For each performance obligation within a contract, the group and parent company determine whether it is satisfied over time or at a point in time. Performance obligations are satisfied over time if one of the following criteria is satisfied: \u2022  the customer simultaneously receives and consumes the benefits provided by the group\u2019s and parent company\u2019s performance as they perform; \u2022  the group\u2019s and parent company\u2019s performance creates or enhances an asset that the customer controls as the asset is created or enhanced; or \u2022  the group\u2019s and parent company\u2019s performance does not create an asset with an alternative use to the group and parent company and they have an enforceable right to payment for performance completed to date. For more detail of our revenue recognition policy see note 3. In the event that the group and parent company enter into bill-and-hold transactions at the specific request of customers, revenue is recognised when the goods are ready for transfer to the customer and when the group and parent company are no longer capable of directing those goods to another use.  Revenue includes sales of precious metal to customers and the precious metal content of products sold to customers. Linked contracts under which the group and parent company sell or buy precious metal and commit to repurchase or sell the metal in the future are accounted for as finance transactions and no revenue is recognised in respect of the sale leg. No revenue is recognised by the group or parent company in respect of non-monetary exchanges of precious metal on the basis that the counterparties are in the same line of business. Consideration payable to customers Consideration payable to customers in advance of the recognition of revenue in respect of the goods and services to which it relates is capitalised and recognised as a deduction to the revenue recognised upon transfer of the goods and services to the customer. Costs to fulfil a contract Contract fulfilment costs in respect of over time contracts are expensed as incurred. Contract fulfilment costs in respect of point in time contracts are accounted for under IAS 2, Inventories. Contract receivables Contract receivables represent amounts for which the group and parent company have an unconditional right to consideration in respect of unbilled revenue recognised at the balance sheet date. Contract liabilities Contract liabilities represent the obligation to transfer goods or services to a customer for which consideration has been received, or consideration is due, from the customer.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "Property, plant and equipment Property, plant and equipment is stated at cost less accumulated depreciation and any provisions for impairment. Depreciation is provided at rates calculated to write-off the cost less estimated residual value of each asset over its useful life and is recognised within administrative expenses. Certain buildings and plant and equipment are depreciated using the units of production method as this more closely reflects their expected consumption. All other assets are depreciated using the straight-line method. The useful lives vary according to the class of the asset, but are typically: \u2022  buildings \u2013 30 years; and \u2022  plant and machinery \u2013 4 to 10 years. \u2022  land is not depreciated. The expected lives of property, plant and equipment tends to be short to medium term, as such the physical risk posed by climate change in the long term is low. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-517": {
   "value": "Goodwill and other intangible assets Goodwill arises on the acquisition of a business when the fair value of the consideration exceeds the fair value attributed to the net assets acquired (including contingent liabilities). It is subject to annual impairment reviews. Acquisition-related costs are charged to the income statement as incurred. The group and parent company have taken advantage of the exemption allowed under IFRS 1 and, therefore, goodwill arising on acquisitions st made before 1 April 2004 is included at the carrying amount at that date less any subsequent impairments. Other intangible assets are stated at cost less accumulated amortisation and any provisions for impairment. Customer contracts are amortised when the relevant income stream occurs. All other intangible assets are amortised by using the straight-line method over the useful lives from the time they are first available for use. Amortisation is recognised within administrative expenses. The estimated useful lives vary according to the specific asset, but are typically: \u2022  customer contracts and relationships \u2013 1 to 15 years; \u2022  capitalised computer software \u2013 3 to 10 years; \u2022  patents, trademarks and licences \u2013 3 to 20 years; \u2022  acquired research and technology \u2013 4 to 10 years; and \u2022  capitalised development currently being amortised \u2013 3 to 8 years. Intangible assets which are not yet being amortised are subject to annual impairment reviews.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "Goodwill and other intangible assets Goodwill arises on the acquisition of a business when the fair value of the consideration exceeds the fair value attributed to the net assets acquired (including contingent liabilities). It is subject to annual impairment reviews. Acquisition-related costs are charged to the income statement as incurred. The group and parent company have taken advantage of the exemption allowed under IFRS 1 and, therefore, goodwill arising on acquisitions st made before 1 April 2004 is included at the carrying amount at that date less any subsequent impairments. Other intangible assets are stated at cost less accumulated amortisation and any provisions for impairment. Customer contracts are amortised when the relevant income stream occurs. All other intangible assets are amortised by using the straight-line method over the useful lives from the time they are first available for use. Amortisation is recognised within administrative expenses. The estimated useful lives vary according to the specific asset, but are typically: \u2022  customer contracts and relationships \u2013 1 to 15 years; \u2022  capitalised computer software \u2013 3 to 10 years; \u2022  patents, trademarks and licences \u2013 3 to 20 years; \u2022  acquired research and technology \u2013 4 to 10 years; and \u2022  capitalised development currently being amortised \u2013 3 to 8 years. Intangible assets which are not yet being amortised are subject to annual impairment reviews.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "Goodwill and other intangible assets Goodwill arises on the acquisition of a business when the fair value of the consideration exceeds the fair value attributed to the net assets acquired (including contingent liabilities). It is subject to annual impairment reviews. Acquisition-related costs are charged to the income statement as incurred. The group and parent company have taken advantage of the exemption allowed under IFRS 1 and, therefore, goodwill arising on acquisitions st made before 1 April 2004 is included at the carrying amount at that date less any subsequent impairments. Other intangible assets are stated at cost less accumulated amortisation and any provisions for impairment. Customer contracts are amortised when the relevant income stream occurs. All other intangible assets are amortised by using the straight-line method over the useful lives from the time they are first available for use. Amortisation is recognised within administrative expenses. The estimated useful lives vary according to the specific asset, but are typically: \u2022  customer contracts and relationships \u2013 1 to 15 years; \u2022  capitalised computer software \u2013 3 to 10 years; \u2022  patents, trademarks and licences \u2013 3 to 20 years; \u2022  acquired research and technology \u2013 4 to 10 years; and \u2022  capitalised development currently being amortised \u2013 3 to 8 years. Intangible assets which are not yet being amortised are subject to annual impairment reviews.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "Finance costs and investment income Finance costs that are directly attributable to the construction of an asset that necessarily takes a substantial period of time to get ready for its intended use are capitalised as part of the cost of that asset. Other finance costs and finance income are recognised in the income statement in the year incurred.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "Finance costs and investment income Finance costs that are directly attributable to the construction of an asset that necessarily takes a substantial period of time to get ready for its intended use are capitalised as part of the cost of that asset. Other finance costs and finance income are recognised in the income statement in the year incurred.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "Research and development Research expenditure is charged to the income statement in the year incurred. Development expenditure is charged to the income statement in the year incurred unless it meets the recognition criteria for capitalisation. When the recognition criteria have been met, any further development expenditure is capitalised as an intangible asset.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "Investments in joint ventures and associates A joint venture is a joint arrangement whereby investees are able to exercise joint control of the arrangement. Associates are entities over which the group exercises significant influence when it has the power to participate in the financial and operating policy decisions of the entity but it does not have the power to control or jointly control the entity. Investments in joint ventures and associates are accounted for using the equity method of accounting and are initially recognised at cost. Thereafter the investments are adjusted to recognise the group\u2019s share of the post-acquisition profits or losses after tax of the investee in the income statement, and the group\u2019s share of movements in other comprehensive income of the investee in other comprehensive income. Dividends received or receivable from associates are recognised as a reduction in the carrying amount of the investment. The carrying value of the investments are reviewed for impairment triggers on a regular basis. Where the group\u2019s share of losses in an equity-accounted investment equals or exceeds its interest in the entity, the group does not recognise further losses unless it has incurred obligations to do so.  Unrealised gains and losses on transactions between the group and its associates are eliminated to the extent of the group\u2019s interest in these joint ventures and associates. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-518": {
   "value": "Investments in joint ventures and associates A joint venture is a joint arrangement whereby investees are able to exercise joint control of the arrangement. Associates are entities over which the group exercises significant influence when it has the power to participate in the financial and operating policy decisions of the entity but it does not have the power to control or jointly control the entity. Investments in joint ventures and associates are accounted for using the equity method of accounting and are initially recognised at cost. Thereafter the investments are adjusted to recognise the group\u2019s share of the post-acquisition profits or losses after tax of the investee in the income statement, and the group\u2019s share of movements in other comprehensive income of the investee in other comprehensive income. Dividends received or receivable from associates are recognised as a reduction in the carrying amount of the investment. The carrying value of the investments are reviewed for impairment triggers on a regular basis. Where the group\u2019s share of losses in an equity-accounted investment equals or exceeds its interest in the entity, the group does not recognise further losses unless it has incurred obligations to do so.  Unrealised gains and losses on transactions between the group and its associates are eliminated to the extent of the group\u2019s interest in these joint ventures and associates. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "Investments in joint ventures and associates A joint venture is a joint arrangement whereby investees are able to exercise joint control of the arrangement. Associates are entities over which the group exercises significant influence when it has the power to participate in the financial and operating policy decisions of the entity but it does not have the power to control or jointly control the entity. Investments in joint ventures and associates are accounted for using the equity method of accounting and are initially recognised at cost. Thereafter the investments are adjusted to recognise the group\u2019s share of the post-acquisition profits or losses after tax of the investee in the income statement, and the group\u2019s share of movements in other comprehensive income of the investee in other comprehensive income. Dividends received or receivable from associates are recognised as a reduction in the carrying amount of the investment. The carrying value of the investments are reviewed for impairment triggers on a regular basis. Where the group\u2019s share of losses in an equity-accounted investment equals or exceeds its interest in the entity, the group does not recognise further losses unless it has incurred obligations to do so.  Unrealised gains and losses on transactions between the group and its associates are eliminated to the extent of the group\u2019s interest in these joint ventures and associates. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "Inventories Precious metal Inventories of gold, silver and platinum group metals are valued according to the source from which the metal is obtained. Metal which has been purchased and committed to future sales to customers is valued at the price at which it is contractually committed, adjusted for unexpired contango and backwardation. Other precious metal inventories owned by the group, which are unhedged, are valued at the lower of cost and net realisable value using the weighted average cost formula. Other Non-precious metal inventories are valued at the lower of cost, including attributable overheads, and net realisable value. Except where costs are specifically identified, the first-in, first-out cost formula is used to value inventories. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "Cash and cash equivalents Cash and deposits comprise cash at bank and in hand and short-term deposits with a maturity date of three months or less from the date of acquisition. Money market funds comprise investments in funds that are subject to an insignificant risk of changes in fair value. The group and parent company routinely use short-term bank overdraft facilities, which are repayable on demand, as an integral part of their cash management policies and, therefore, cash and cash equivalents include cash and deposits, money market funds and bank overdrafts. Offset arrangements across group businesses have been applied to arrive at the net cash and overdraft figures. st st At 31 March 2023 cash and cash equivalents includes \u00a315 million (31 March 2022: \u00a3111 million) of restricted amounts relating to cash held in Russia. The prior year balance relates to restricted amounts in South Africa. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "Leases Leases are recognised as a right-of-use asset, together with a corresponding lease liability, at the date at which the leased asset is available for use. The right-of-use asset is initially measured at cost, which comprises the initial value of the lease liability, lease payments made (net of any incentives received from the lessor) before the commencement of the lease, initial direct costs and restoration costs. The right-of-use asset is depreciated on a straight-line basis over the shorter of the asset\u2019s useful life and the lease term in operating profit. The lease liability is initially measured as the present value of future lease payments discounted using the interest rate implicit in the lease or, where this rate is not determinable, the group\u2019s incremental borrowing rate, which is the interest rate the group would have to pay to borrow the amount necessary to obtain an asset of similar value in a similar economic environment with similar terms and conditions. Interest is charged to finance costs at a constant rate of interest on the outstanding lease liability over the lease term.  Payments in respect of short-term leases, low-value leases and precious metal leases are charged to the income statement on a straight-line basis over the lease term in operating profit. The group leases precious metals to fund temporary peaks in metal requirements provided market conditions allow. These leases are from banks for specified periods (less than 12 months) and the group pays a fee which is expensed on a straight-line basis over the lease term in finance costs. The group holds sufficient precious metal inventories to meet all the obligations under these lease arrangements as they fall due. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "Financial instruments Investments and other financial assets The group and parent company classify their financial assets in the following measurement categories: \u2022  those measured at fair value either through other comprehensive income or through profit or loss; and \u2022  those measured at amortised cost. At initial recognition, the group and parent company measure financial assets at fair value plus, in the case of financial assets not measured at fair value through profit or loss, transaction costs that are directly attributable to their acquisition. The group and parent company subsequently measure equity investments at fair value and have elected to present fair value gains and losses on equity investments in other comprehensive income. There is, therefore, no subsequent reclassification of cumulative fair value gains and losses to profit or loss following disposal of the investments. The group and parent company subsequently measure trade and other receivables and contract receivables at amortised cost, with the exception of trade receivables that have been designated as at fair value through other comprehensive income because the group has certain operations with business models to hold trade receivables for collection or sale. All other financial assets, including short-term receivables, are measured at amortised cost less any impairment provision. For the impairment of trade and contract receivables, the group and parent company apply the simplified approach permitted by IFRS 9, Financial Instruments, which requires expected lifetime losses to be recognised from initial recognition. Derivative financial instruments The group and parent company use derivative financial instruments, in particular forward currency contracts, currency swaps, interest rate swaps and commodity derivatives to manage the financial risks associated with their underlying business activities and the financing of those activities. The group and parent company do not undertake any speculative trading activity in derivative financial instruments. Derivative financial instruments are measured at their fair value. Derivative financial instruments may be designated at inception as fair value hedges, cash flow hedges or net investment hedges if appropriate. For currency swaps designated as instruments in cash flow or net investment hedging relationships, the impact from currency basis spreads is included in the hedge relationship and may be a source of ineffectiveness recognised in the income statement. Derivative financial instruments which are not designated as hedging instruments are classified as at fair value through profit or loss, but are used to manage financial risk. Changes in the fair value of any derivative financial instruments that are not designated as, or are not determined to be, effective hedges are recognised immediately in the income statement. The vast majority of forward precious metal price contracts are entered into and held for the receipt or delivery of precious metal and, therefore, are not recorded at fair value. Cash flow hedges Changes in the fair value of derivative financial instruments designated as cash flow hedges are recognised in other comprehensive income to the extent that the hedges are effective. Ineffective portions are recognised in the income statement immediately. If the hedged item results in the recognition of a non-financial asset or liability, the amount previously recognised in other comprehensive income is transferred out of equity and included in the initial carrying amount of the asset or liability. Otherwise, the amount previously recognised in other comprehensive income is transferred to the income statement in the same period that the hedged item is recognised in the income statement. If the hedging instrument expires or is sold, terminated or exercised or the hedge no longer meets the criteria for hedge accounting, amounts previously recognised in other comprehensive income remain in equity until the forecast transaction occurs. If a forecast transaction is no longer expected to occur, the amounts previously recognised in other comprehensive income are transferred to the income statement. If a forward precious metal price contract will be settled net in cash, it is designated and accounted for as a cash flow hedge. Fair value hedges Changes in the fair value of derivative financial instruments designated as fair value hedges are recognised in the income statement, together with the related changes in the fair value of the hedged asset or liability. Fair value hedge accounting is discontinued if the hedging instrument expires or is sold, terminated or exercised or the hedge no longer meets the criteria for hedge accounting. Net investment hedges For hedges of net investments in foreign operations, the effective portion of the gain or loss on the hedging instrument is recognised in other comprehensive income, while the ineffective portion is recognised in the income statement. Amounts taken to other comprehensive income are reclassified from equity to the income statement when the foreign operations are sold or liquidated. Financial liabilities Borrowings are measured at amortised cost. Those borrowings designated as being in fair value hedge relationships are remeasured for the fair value changes in respect of the hedged risk with these changes recognised in the income statement. All other financial liabilities, including short-term payables, are measured at amortised cost.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "Investments and other financial assets The group and parent company classify their financial assets in the following measurement categories: \u2022  those measured at fair value either through other comprehensive income or through profit or loss; and \u2022  those measured at amortised cost. At initial recognition, the group and parent company measure financial assets at fair value plus, in the case of financial assets not measured at fair value through profit or loss, transaction costs that are directly attributable to their acquisition. The group and parent company subsequently measure equity investments at fair value and have elected to present fair value gains and losses on equity investments in other comprehensive income. There is, therefore, no subsequent reclassification of cumulative fair value gains and losses to profit or loss following disposal of the investments. The group and parent company subsequently measure trade and other receivables and contract receivables at amortised cost, with the exception of trade receivables that have been designated as at fair value through other comprehensive income because the group has certain operations with business models to hold trade receivables for collection or sale. All other financial assets, including short-term receivables, are measured at amortised cost less any impairment provision. For the impairment of trade and contract receivables, the group and parent company apply the simplified approach permitted by IFRS 9, Financial Instruments, which requires expected lifetime losses to be recognised from initial recognition. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-520": {
   "value": "Cash flow hedges Changes in the fair value of derivative financial instruments designated as cash flow hedges are recognised in other comprehensive income to the extent that the hedges are effective. Ineffective portions are recognised in the income statement immediately. If the hedged item results in the recognition of a non-financial asset or liability, the amount previously recognised in other comprehensive income is transferred out of equity and included in the initial carrying amount of the asset or liability. Otherwise, the amount previously recognised in other comprehensive income is transferred to the income statement in the same period that the hedged item is recognised in the income statement. If the hedging instrument expires or is sold, terminated or exercised or the hedge no longer meets the criteria for hedge accounting, amounts previously recognised in other comprehensive income remain in equity until the forecast transaction occurs. If a forecast transaction is no longer expected to occur, the amounts previously recognised in other comprehensive income are transferred to the income statement. If a forward precious metal price contract will be settled net in cash, it is designated and accounted for as a cash flow hedge. Fair value hedges Changes in the fair value of derivative financial instruments designated as fair value hedges are recognised in the income statement, together with the related changes in the fair value of the hedged asset or liability. Fair value hedge accounting is discontinued if the hedging instrument expires or is sold, terminated or exercised or the hedge no longer meets the criteria for hedge accounting. Net investment hedges For hedges of net investments in foreign operations, the effective portion of the gain or loss on the hedging instrument is recognised in other comprehensive income, while the ineffective portion is recognised in the income statement. Amounts taken to other comprehensive income are reclassified from equity to the income statement when the foreign operations are sold or liquidated. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "Derivative financial instruments The group and parent company use derivative financial instruments, in particular forward currency contracts, currency swaps, interest rate swaps and commodity derivatives to manage the financial risks associated with their underlying business activities and the financing of those activities. The group and parent company do not undertake any speculative trading activity in derivative financial instruments. Derivative financial instruments are measured at their fair value. Derivative financial instruments may be designated at inception as fair value hedges, cash flow hedges or net investment hedges if appropriate. For currency swaps designated as instruments in cash flow or net investment hedging relationships, the impact from currency basis spreads is included in the hedge relationship and may be a source of ineffectiveness recognised in the income statement. Derivative financial instruments which are not designated as hedging instruments are classified as at fair value through profit or loss, but are used to manage financial risk. Changes in the fair value of any derivative financial instruments that are not designated as, or are not determined to be, effective hedges are recognised immediately in the income statement. The vast majority of forward precious metal price contracts are entered into and held for the receipt or delivery of precious metal and, therefore, are not recorded at fair value. Cash flow hedges Changes in the fair value of derivative financial instruments designated as cash flow hedges are recognised in other comprehensive income to the extent that the hedges are effective. Ineffective portions are recognised in the income statement immediately. If the hedged item results in the recognition of a non-financial asset or liability, the amount previously recognised in other comprehensive income is transferred out of equity and included in the initial carrying amount of the asset or liability. Otherwise, the amount previously recognised in other comprehensive income is transferred to the income statement in the same period that the hedged item is recognised in the income statement. If the hedging instrument expires or is sold, terminated or exercised or the hedge no longer meets the criteria for hedge accounting, amounts previously recognised in other comprehensive income remain in equity until the forecast transaction occurs. If a forecast transaction is no longer expected to occur, the amounts previously recognised in other comprehensive income are transferred to the income statement. If a forward precious metal price contract will be settled net in cash, it is designated and accounted for as a cash flow hedge. Fair value hedges Changes in the fair value of derivative financial instruments designated as fair value hedges are recognised in the income statement, together with the related changes in the fair value of the hedged asset or liability. Fair value hedge accounting is discontinued if the hedging instrument expires or is sold, terminated or exercised or the hedge no longer meets the criteria for hedge accounting. Net investment hedges For hedges of net investments in foreign operations, the effective portion of the gain or loss on the hedging instrument is recognised in other comprehensive income, while the ineffective portion is recognised in the income statement. Amounts taken to other comprehensive income are reclassified from equity to the income statement when the foreign operations are sold or liquidated. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-519": {
   "value": "Derivative financial instruments The group and parent company use derivative financial instruments, in particular forward currency contracts, currency swaps, interest rate swaps and commodity derivatives to manage the financial risks associated with their underlying business activities and the financing of those activities. The group and parent company do not undertake any speculative trading activity in derivative financial instruments. Derivative financial instruments are measured at their fair value. Derivative financial instruments may be designated at inception as fair value hedges, cash flow hedges or net investment hedges if appropriate. For currency swaps designated as instruments in cash flow or net investment hedging relationships, the impact from currency basis spreads is included in the hedge relationship and may be a source of ineffectiveness recognised in the income statement. Derivative financial instruments which are not designated as hedging instruments are classified as at fair value through profit or loss, but are used to manage financial risk. Changes in the fair value of any derivative financial instruments that are not designated as, or are not determined to be, effective hedges are recognised immediately in the income statement. The vast majority of forward precious metal price contracts are entered into and held for the receipt or delivery of precious metal and, therefore, are not recorded at fair value. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "Financial liabilities Borrowings are measured at amortised cost. Those borrowings designated as being in fair value hedge relationships are remeasured for the fair value changes in respect of the hedged risk with these changes recognised in the income statement. All other financial liabilities, including short-term payables, are measured at amortised cost.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "Precious metal sale and repurchase agreements The group and parent company undertake linked contracts to sell or buy precious metal and commit to repurchase or sell the metal in the future. An asset representing the metal which the group and parent company have committed to sell or a liability representing the obligation to repurchase the metal are recognised in trade and other receivables or trade and other payables, respectively.",
   "dimensions": {
    "concept": "johnsonmattheyplc:DescriptionOfAccountingPolicyForPreciousMetalSaleAndRepurchaseAgreements",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "Taxation Current and deferred tax are recognised in the income statement, except when they relate to items recognised directly in equity, in which case the related tax is also recognised in equity. Current tax is the amount of income tax expected to be paid in respect of taxable profits using the tax rates that have been enacted or substantively enacted at the balance sheet date. Deferred tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the balance sheet. It is provided using the tax rates that are expected to apply in the period when the asset or liability is settled, based on tax rates that have been enacted or substantively enacted at the balance sheet date. Deferred tax assets are recognised to the extent that it is probable that future taxable profits will be available against which the temporary differences can be utilised. No deferred tax asset or liability is recognised in respect of temporary differences associated with investments in subsidiaries and branches where the group is able to control the timing of the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "Taxation Current and deferred tax are recognised in the income statement, except when they relate to items recognised directly in equity, in which case the related tax is also recognised in equity. Current tax is the amount of income tax expected to be paid in respect of taxable profits using the tax rates that have been enacted or substantively enacted at the balance sheet date. Deferred tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the balance sheet. It is provided using the tax rates that are expected to apply in the period when the asset or liability is settled, based on tax rates that have been enacted or substantively enacted at the balance sheet date. Deferred tax assets are recognised to the extent that it is probable that future taxable profits will be available against which the temporary differences can be utilised. No deferred tax asset or liability is recognised in respect of temporary differences associated with investments in subsidiaries and branches where the group is able to control the timing of the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "Assets held for sale and discontinued operations Non-current assets and disposal groups are classified as held for sale, if available for sale in its present condition and a sale is considered highly probable within 12 months. They are measured at the lower of their carrying amount and fair value less costs to sell. Assets and liabilities classified as held for sale are presented separately on the Balance Sheet. The assets are not depreciated or amortised while they are classified as held for sale. An impairment loss is recognised in the Income Statement for any initial or subsequent write- down of the asset or disposal group to fair value less costs to sell. A gain is recognised for any subsequent increases in fair value less costs to sell of an asset or disposal group, but not in excess of any cumulative impairment loss previously recognised. A gain or loss not previously recognised by the date of the sale of the non-current asset (or disposal group) is recognised at the date of de-recognition. A discontinued operation is a component of the group\u2019s business that either has been disposed of, or that is classified as held for sale and represents a separate major line of business or geographical area of operations, is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations or is a subsidiary acquired exclusively with a view to resale. Classification as a discontinued operation occurs at the earlier of disposal or when the operation meets the criteria to be classified as held for sale. The results of discontinued operations are presented separately in the Income Statement. When an operation is classified as a discontinued operation, the comparative Income Statement and Statement of Total Comprehensive Income is restated as if the operation had been discontinued from the start of the comparative year. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "Provisions and contingencies Provisions are recognised when the group has a present obligation as a result of a past event and a reliable estimate can be made of a probable adverse outcome, for example warranties environmental claims and restructuring. Otherwise, material contingent liabilities are disclosed unless the probability of the transfer of economic benefits is remote. Contingent assets are only disclosed if an inflow of economic benefits is virtually certain.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "Provisions and contingencies Provisions are recognised when the group has a present obligation as a result of a past event and a reliable estimate can be made of a probable adverse outcome, for example warranties environmental claims and restructuring. Otherwise, material contingent liabilities are disclosed unless the probability of the transfer of economic benefits is remote. Contingent assets are only disclosed if an inflow of economic benefits is virtually certain.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "Share-based payments and treasury shares The fair value of shares awarded to employees under the performance share plan, restricted share plan, long term incentive plan and deferred bonus plan is calculated by adjusting the share price on the date of allocation for the present value of the expected dividends that will not be received. The resulting cost is charged to the income statement over the relevant performance periods, adjusted to reflect actual and expected levels of vesting where appropriate. The group and parent company provide finance to the employee share ownership trust (ESOT) to purchase company shares in the open market. Costs of running the ESOT are charged to the income statement. The cost of shares held by the ESOT is deducted in arriving at equity until they vest unconditionally with employees.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "Post-employment benefits The costs of defined contribution plans are charged to the income statement as they fall due. For defined benefit plans, the group and parent company recognise the net assets or liabilities of the plans in their balance sheets. Assets are measured at their fair value at the balance sheet date. Liabilities are measured at present value using the projected unit credit method and a discount rate reflecting yields on high quality corporate bonds. The changes in plan assets and liabilities, based on actuarial advice, are recognised as follows: \u2022  The current service cost is deducted in arriving at operating profit. \u2022  The net interest cost, based on the discount rate at the beginning of the year, contributions paid in and the present value of the net defined benefit liabilities during the year, is included in finance costs. \u2022  Past service costs and curtailment gains and losses are recognised in operating profit at the earlier of when the plan amendment or curtailment occurs and when any related restructuring costs or termination benefits are recognised. \u2022  Gains or losses arising from settlements are included in operating profit when the settlement occurs. \u2022  Remeasurements, representing returns on plan assets, excluding amounts included in interest, and actuarial gains and losses arising from changes in financial and demographic assumptions, are recognised in other comprehensive income. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "Sources of estimation uncertainty Determining the carrying amounts of certain assets and liabilities at the balance sheet date requires estimation of the effects of uncertain future events. In the event that actual outcomes differ from those estimated, there may be an adjustment to the carrying amounts of those assets and liabilities within the next financial year. Other significant risks of material adjustment are the valuation of the liabilities of the defined benefit pension plans and tax provisions. The group and parent company have considered the refining process and stocktakes, deferred tax assets and climate change and, whilst not deemed to represent a significant risk of material adjustment to the group\u2019s and parent company\u2019s financial position st during the year ending 31 March 2023, represent important accounting estimates. Goodwill, other intangibles and other assets The group and parent company have significant intangible assets from both business acquisitions and investments in new products and technologies. Some of those acquisitions and investments are at an early stage of commercial development and, therefore, carry a greater risk that they will not be commercially viable. Goodwill and intangible assets not yet ready for use are not amortised, but are subject to annual impairment reviews. Other intangible assets are amortised from the time they are first ready for use and, together with other assets, are assessed for impairment when there is a triggering event that provides evidence that they are impaired. The impairment reviews require the use of estimates of future profit and cash generation based on financial budgets and plans approved by management, generally covering a three- year period and then extrapolated using long term growth rates, and the pre-tax discount rates used in discounting projected cash flows, see note 5. Post-employment benefits The group\u2019s and parent company\u2019s defined benefit plans are assessed annually by qualified independent actuaries. The estimate of the liabilities of the plans is based on a number of actuarial assumptions. There is a range of possible values for each actuarial assumption and the point within that range is estimated to most appropriately reflect the group\u2019s and parent company\u2019s circumstances. Small changes in these assumptions can have a significant impact on the estimate of the liabilities of the plans. A description of those discount rate and inflation assumptions, together with sensitivity analysis, is set out in note 24 to the group and parent company accounts. Tax provisions Tax provisions are determined based on the tax laws and regulations that apply in each of the jurisdictions in which the group operates. Tax provisions are recognised where the impact of those laws and regulations is unclear and it is probable that there will be a tax adjustment representing a future outflow of funds to a tax authority or a consequent adjustment to the carrying value of a tax asset. Provisions are measured using the best estimate of the most likely amount, being the most likely amount in a range of possible outcomes. The resolution of tax positions taken by the group can take a considerable period of time to conclude and, in some cases, it is difficult to st predict the outcome. Group current income tax liabilities at 31 March 2023 of \u00a3106 million (2022: \u00a397 million) include tax provisions of \u00a397 million (2022: \u00a3103 million) and the estimation of the range of possible outcomes is an increase in those liabilities by \u00a366 million (2022: \u00a383 million) to a decrease of \u00a355 million (2022: \u00a393 million).  The estimates made reflect where the group faces routine tax audits or is in ongoing disputes with tax authorities; has identified potential tax exposures relating to transfer pricing; or is contesting the tax deductibility of certain business costs. Deferred tax assets Deferred tax assets are recognised to the extent it is probable that future taxable profits will be available, against which the deductible temporary difference can be utilised, based on management\u2019s assumptions relating to future taxable profits. Determination of future taxable profits requires application of judgement and estimates, including: market share, expected changes to selling prices, product profitability, precious metal prices and other direct input costs, based on management\u2019s expectations of future changes in the markets using external sources of information where appropriate. The estimates take account of the inherent uncertainties, constraining the expected level of profit as appropriate. Changes in these estimates will affect future profits and therefore the recoverability of the deferred tax assets. Refining process and stocktakes The group\u2019s and parent company\u2019s refining businesses process significant quantities of precious metal and there are uncertainties regarding the actual amount of metal in the refining system at any one time. The group\u2019s refining businesses process over four million ounces of platinum group metals per annum with a market value of around \u00a36 billion. The majority of metal processed is owned by customers and the group and parent company must return pre-agreed quantities of refined metal based on assays of starting materials and other contractual arrangements, such as the timing of the return of metal. The group and parent company calculate the profits or losses of their refining operations based on estimates, including the extent to which process losses are expected during refining. The risk of process losses or stock take gains depends on the nature of the starting material being refined, the specific refining processes applied, the efficiency of those processes and the contractual arrangements. Stocktakes are performed to determine the volume and value of metal within the refining system compared with the calculated estimates, with the variance being a profit or a loss. Stocktakes are, therefore, a key control in the assessment of the accuracy of the profit or loss of refining operations. Whilst refining is a complex, large-scale industrial process, the group and parent company have appropriate processes and controls over the movement of material in their refineries. Climate change The impact of climate change presented in the group\u2019s Strategic Report (see pages 45 to 52) and the stated net zero targets have been considered in preparing the group accounts. The following considerations were made: Impact on the going concern period and viability of the group over the next three years. The latest forecasts reflect the continuous investment in sustainable technologies including commercialisation of our products used in green hydrogen production and higher performance fuel cell components for a range of automotive, non-automotive and stationary applications. The potential impact of climate change on a number of areas within the financial statements has been considered, including: \u2022  The forecasts of cash flows used in impairment assessments for the carrying value of non- current assets including goodwill (see note 5). \u2022  Recoverability of deferred tax assets. \u2022  The expected lives of fixed assets and their exposure to the physical risk posed by climate change. The expected lives of property, plant and equipment tends to be short to medium term, as such the physical risk posed by climate change in the long term is low. Assets held for sale Our estimate for the fair value less costs to sell of the Battery Materials business (\u00a315 million) is based on third party valuations and our agreement with EV Metals Group plc. Judgements made in applying accounting policies Metal The group and parent company use precious metal owned by customers in their production processes. It has been determined that this metal is not controlled by the group or parent company and, therefore, it is not recognised on the balance sheet. The group and parent company manage precious metal inventories by entering into physically settled forward sales and purchases of metal positions in line with a well-established hedging policy. The own use exemption has been adopted for these transactions and, therefore, the group and parent company do not fair value such physically settled contracts. The group undertakes linked contracts to sell or buy precious metal and commits to repurchase or sell the metal in the future to manage inventory levels. Accordingly, cash flows in respect of sale and repurchase agreements are shown as cash flows from operating activities in the cash flow statement rather than cash flows from financing activities. Provisions and contingent liabilities The group is involved in various disputes and claims which arise from time to time in the course of its business including, for example, in relation to commercial matters, product quality or liability, employee matters and tax audits. The group is also involved from time to time in the course of its business in legal proceedings and actions, engagement with regulatory authorities and in dispute resolution processes. Judgement is required to determine if an outflow of economic resources is probable, or possible but not probable for such events. Where it is probable, a liability is recognised and further judgement is used to determine the amount of the provision. Where it is possible but not probable, further judgement is used to determine if the likelihood is remote, in which case no disclosures are provided; if the likelihood is not remote then a contingent liability is disclosed. Provisions and contingent liabilities are set out in notes 22 and 32, respectively. In the course of preparing the accounts, no other judgements have been made in the process of applying the group\u2019s and parent company\u2019s accounting policies, other than those involving estimations, that have had a significant effect on the amounts recognised in the accounts. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "Changes in accounting policies Amendments to accounting standards The IASB has issued the following amendments, which have been endorsed by the UK st Endorsement Board, for annual periods beginning on or after 1 January 2022: \u2022  Annual improvements to IFRS Standards 2018-2020; \u2022  Amendments to IAS 16, Property, Plant and Equipment: Proceeds before intended use; \u2022  Amendments to IAS 37, Onerous Contracts \u2013 Cost of Fulfilling a Contract; and \u2022  Amendments to IFRS 3, Reference to the Conceptual Framework. These changes have not had a material impact on the group. The group has not early adopted any standard, interpretation or amendment that was issued but is not yet effective. st Standards effective from 1 April 2023 st IFRS 17, Insurance Contracts, applies to annual reporting periods beginning on or after 1 January 2023. The new Standard establishes the principles for the recognition, measurement, presentation and disclosure of insurance contracts within the scope of the Standard. The objective of IFRS 17 is to ensure that an entity provides relevant information that faithfully represents those contracts. The group has performed an assessment to establish where an impact is expected and considers the impact of this new standard to be immaterial. Non-GAAP measures The group uses various measures to manage its business which are not defined by generally accepted accounting principles (GAAP). The group\u2019s management believes these measures provide valuable additional information to users of the accounts in understanding the group\u2019s performance. The group\u2019s non-GAAP measures are defined and reconciled to GAAP measures in note 34. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "2  Segmental information Revenue, sales and underlying operating profit by business As announced in our preliminary full year results in May 2022, we have changed our reporting st structure for the year ending 31 March 2023. The new reporting structure provides greater transparency and reflects how we manage our business. Efficient Natural Resources was split into two separate segments (PGM Services and Catalyst Technologies), and Hydrogen Technologies and Value Businesses are now separate operating segments (previously included within Other Markets). Excluding Corporate, the group has five reporting segments, aligned to the needs of our customers and the global challenges we are tackling. Clean Air \u2013 provides catalysts for emission control after-treatment systems used in light and heavy duty vehicles powered by internal combustion engines. PGM Services \u2013 enables the energy transition through providing circular solutions as demand for scarce critical materials increases. Provides a strategic service to the group, supporting the other segments with security of metal supply, and manufactures value add PGM products. Catalyst Technologies \u2013 enables the decarbonisation of chemical and fuel value chains. Hydrogen Technologies \u2013 provides catalyst coated membranes that are a critical component for fuel cells and electrolysers. Value Businesses \u2013 a portfolio of businesses managed to drive shareholder value from activities considered to be non-core to the Group. This includes Battery Systems, Medical 1 Device Components and Diagnostic Services . Refer to note 27 for further information on the st disposal of Battery Materials. Advanced Glass Technologies was sold on 31 January 2022 and is included within the prior period balances. The Group Leadership Team (the chief operating decision maker as defined by IFRS 8, Operating Segments) monitors the results of these operating sectors to assess performance and make decisions about the allocation of resources. Each operating sector is represented by a member of the Group Leadership Team. These operating sectors represent the group\u2019s reportable segments and their principal activities are described on pages 56 to 59. The performance of the group\u2019s operating sectors is assessed on sales and underlying operating profit (see note 34). Sales between segments are made at market prices, taking into account the volumes involved. Health was sold during the financial year and its results are therefore presented within discontinued operations. Information about this discontinued segment is provided in note 26. 1.  The Group agreed to sell its Diagnostic Services business in May 2023 (see note 26). Revenue, sales and underlying operating profit by business continued  Year ended 31 st  March 2023  Clean Air \u00a3m  PGM Services \u00a3m  Catalyst  Technologies  \u00a3m  Hydrogen  Technologies \u00a3m  Value Businesses \u00a3m  Corporate \u00a3m  Eliminations \u00a3m  Total from  continuing  operations  \u00a3m  Revenue from external customers  6,273 7,360 673  62 565 \u2013 \u2013 14,933  Inter-segment revenue  \u2013 3,227 14  \u2013 \u2013 \u2013 (3,241) \u2013  Revenue  6,273 10,587 687  62 565 \u2013 (3,241) 14,933  External sales  2,644 485 547  55 470 \u2013 \u2013 4,201  Inter-segment sales  \u2013 85 13  \u2013 \u2013 \u2013 (98) \u2013  Sales 1  2,644 570 560  55 470 \u2013 (98) 4,201  Underlying operating profit / (loss) 1  230 257 51  (45) 40 (68) \u2013 465  Year ended 31 st  March 2022*  Clean Air \u00a3m  PGM Services  (restated) \u00a3m  Catalyst  Technologies  (restated) \u00a3m  Hydrogen  Technologies  (restated) \u00a3m  Value Businesses  (restated) \u00a3m  Corporate \u00a3m  Eliminations \u00a3m  Total from  continuing  operations  \u00a3m  Revenue from external customers  7,085 7,880 581  30 449 \u2013 \u2013 16,025  Inter-segment revenue  4 4,549 6  \u2013 1 \u2013 (4,560) \u2013  Revenue  7,089 12,429 587  30 450 \u2013 (4,560) 16,025  External sales  2,455 497 448  25 353 \u2013 \u2013 3,778  Inter-segment sales  2 90 6  \u2013 1 \u2013 (99) \u2013  Sales 1  2,457 587 454  25 354 \u2013 (99) 3,778  Underlying operating profit / (loss) 1  302 308 50  (33) 12 (86) \u2013 553  1.  Sales and underlying operating profit are non-GAAP measures (see note 34). Sales excludes the sale of precious metals. Underlying operating profit excludes profit or loss on disposal of businesses, gain or loss on significant legal proceedings, together with associated legal costs, amortisation of acquired intangibles and major impairment and restructuring charges.  *  The comparative period is restated to reflect the group\u2019s updated reporting segments. The overall group total is as previously reported.  Reconciliation from underlying operating profit to operating profit by sector  Year ended 31 st  March 2023  Clean Air \u00a3m  PGM  Services  \u00a3m  Catalyst Technologies \u00a3m  Hydrogen Technologies \u00a3m  Value Businesses \u00a3m  Corporate \u00a3m  Total from  continuing  operations  \u00a3m  Underlying operating profit / (loss) 1  230 257  51 (45) 40 (68) 465  Profit on disposal of businesses (note 27)  \u2013 \u2013  \u2013 \u2013 12 \u2013 12  Amortisation of acquired intangibles  (1) \u2013  (4) \u2013 \u2013 \u2013 (5)  Loss on significant legal proceedings  (25) \u2013  \u2013 \u2013 \u2013 \u2013 (25)  Major impairment and restructuring charges (note 6)  (13) \u2013  (4) (1) (14) (9) (41)  Operating profit / (loss)  191 257  43 (46) 38 (77) 406  Year ended 31 st  March 2022*  Clean Air \u00a3m  PGM Services  (restated) \u00a3m  Catalyst  Technologies  (restated) \u00a3m  Hydrogen  Technologies  (restated) \u00a3m  Value Businesses  (restated) \u00a3m  Corporate \u00a3m  Total from  continuing  operations  \u00a3m  Underlying operating profit / (loss) 1  302 308  50 (33) 12 (86) 553  Profit on disposal of businesses  \u2013 \u2013  \u2013 \u2013 106 \u2013 106  Amortisation of acquired intangibles  (2) \u2013  (4) \u2013 \u2013 \u2013 (6)  Gains and losses on significant legal proceedings  \u2013 \u2013  36 \u2013 6 \u2013 42  Major impairment and restructuring charges  (27) (1)  (4) \u2013 (400) (8) (440)  Operating profit / (loss)  273 307  78 (33) (276) (94) 255  1.  Underlying operating profit is a non-GAAP measure (see note 34). Underlying operating profit excludes profit or loss on disposal of businesses, gain or loss on significant legal proceedings, together with associated legal costs, amortisation of acquired intangibles and major impairment and  restructuring charges.  *  The comparative period is restated to reflect the group\u2019s updated reporting segments. The overall group total is as previously reported. Other segmental information  Year ended 31 st  March 2023   Clean Air \u00a3m  PGM  Services  \u00a3m  Catalyst Technologies \u00a3m  Hydrogen Technologies \u00a3m  Value Businesses \u00a3m  Corporate \u00a3m  Total  \u00a3m  Segmental net assets  1,784 (2)  680 114 175 515 3,266  Net debt (note 34)    (1,023)  Post-employment benefit net assets and liabilities    162  Deferred tax net assets    102  Provisions and non-current other payables    (93)  Investments in joint ventures and associates (note 15)    75  Net assets held for sale (note 26)    50  Net assets    2,539  Property, plant and equipment  70 73  28 44 13 14 242  Intangible assets  11 6  14 2 \u2013 28 61  Capital expenditure  81 79  42 46 13 42 303  Depreciation  74 24  26 4 10 13 151  Amortisation  2 2  5 \u2013 \u2013 27 36  Impairment losses and (reversals) (notes 5 and 6)  (4) 2  \u2013 \u2013 12 3 13  Total  72 28  31 4 22 43 200  Year ended 31 st  March 2022*  Clean Air \u00a3m  PGM Services  (restated) \u00a3m  Catalyst  Technologies  (restated) \u00a3m  Hydrogen  Technologies  (restated) \u00a3m  Value Businesses  (restated) \u00a3m  Corporate \u00a3m  Total  \u00a3m  Segmental net assets  2,108 (702) 743 51 169 330 2,699  Net debt  (856)  Post-employment benefit net assets and liabilities  280  Deferred tax net assets  80  Provisions and non-current other payables  (86)  Investments in joint ventures and associates (note 15)  2  Net assets held for sale  322  Net assets  2,441  Property, plant and equipment 71 69 20 11 169 17 357  Intangible assets  1 2 7 \u2013 26 53 89  Capital expenditure  72 71 27 11 195 70 446  Depreciation  63 21 26 2 13 13 138  Amortisation  2 2 5 \u2013 1 29 39  Impairment losses (notes 5 and 6)  26 1 6 \u2013 363 8 404  Total  91 24 37 2 377 50 581  *  The comparative period is restated to reflect the group\u2019s updated reporting segments. The overall group total is as previously reported.  Refer to note 3 for further required disclosures per IFRS 8, Operating Segments.   ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "3 Revenue Products and services The group\u2019s principal products and services by operating sector and sub-sector are disclosed in the table below, together with information regarding performance obligations and revenue recognition. Revenue is recognised by the group as contractual performance obligations to customers are completed.  Sub-sector  Primary  industry    Principal products and services Performance obligations Revenue recognition  Clean Air  Light Duty Catalysts  Automotive  Catalysts for cars and other light duty vehicles  Point in time  On despatch or delivery  Heavy Duty Catalysts  Automotive  Catalysts for trucks, buses and non-road equipment  Point in time  On despatch or delivery  PGM Services  Platinum  Group  Metal Services Various  Platinum Group Metal refining and recycling services  Over time  Based on output   Platinum Group Metal trading  Point in time  On receipt of payment   Other precious metal products  Point in time  On despatch or delivery   Platinum Group Metal chemical, industrial products and catalysts  Point in time  On despatch or delivery  Catalyst Technologies  Catalyst   Technologies Chemicals / oil and gas Speciality catalysts and additives  Point in time  On despatch or delivery   Process technology licences  Over time  Based on costs incurred or straight-line over the licence term 1  Engineering design services  Over time  Based on costs incurred  Hydrogen Technologies  Fuel Cells technologies  Various  Fuel cell catalyst coated membrane  Point in time  On despatch or delivery  Electrolysis technology  Various  Electrolyser catalyst coated membrane  Point in time  On despatch or delivery V alue Businesses Other Markets (excluding Diagnostic Services) Various Precious metal pastes and enamels, battery systems and products found in devices used in medical procedures Point in time  On despatch or delivery  Diagnostic Services  Oil and gas  Detection, diagnostic and measurement solutions  Over time  Based on costs incurred 1.  Revenue recognition depends on whether the licence is distinct in the context of the contract. Metal revenue: Metal revenue relates to the sales of precious metals to customers, either in pure form or contained within a product. Metal revenue arises in each of the reportable segments in the Group. Metal revenue is affected by fluctuations in the market prices of precious metals and, in many cases, the value of precious metals is passed directly on to customers. Given the high value of these metals this makes up a significant proportion of revenue.  3  Revenue continued  Revenue from refining services is recognised using an output method by estimating the progress of the metal in the refining process. Once the customer metal is in the refining  Revenue judgements  process it is commingled with metal from other customers and it is not separately identifiable.  Over time revenue  Because we have a consistent volume of metal flowing through the refinery process, we  Over time revenue recognition predominantly occurs in Catalyst Technologies and PGM  estimate that all of the metal in the refinery is on average 50% of the way through the  Services (Refining Services), see criteria for over time recognition as defined by the group\u2019s  process. We therefore recognise up to 50% of the revenue (cash service fee and non-cash  accounting policies in note 1.  consideration) for our services when metal enters the refining process. Since refining each  Refining Services  type of metal is a separate performance obligation, once we have returned the metal to the  The majority of the metal processed by the group and parent company\u2019s refining businesses is  customer, we recognise the remaining 50% of revenue for that particular metal while other owned by customers and, therefore, revenue is recognised over time on the basis that the  metal may still be due to the same customer.  group and parent company are providing a service to enhance an asset controlled by the  Where refinery stocktakes indicate that metal recoveries have been lower than anticipated  customer. The customer controls the metal throughout the refining process, the key indicators  and/or allowed for in process loss provisioning, refined metal gain revenue is reduced  being legal ownership, metal price risk and that the customer has the right to claim the  accordingly. Where refinery stocktakes indicate that metal recoveries have been higher than  equivalent metal at all stages of processing.  anticipated, any incremental refining metal gain revenue is only recognised once it is highly  The performance obligation contained in all refining contracts is a service arrangement to  probable that a reversal in the amount of cumulative revenue recognised will not occur and  refine customer metal to a specified quality and volume by a certain date. For a contract that  the metal has been sold.  has multiple metals, the refinement of each metal is a separate performance obligation. We  receive the contracted cash fee which is set with reference to market price at the start of the  contract. Upon delivery of the refined metal to the customer, the percentage of the refined  metal that we may retain at settlement is considered to be a non-cash consideration and is  recognised as part of revenue at fair value.  Revenue from external customers by principal products and services  Year ended 31 st  March 2023  Continuing operations  Total  \u00a3m  Clean Air  \u00a3m  PGM Services \u00a3m  Catalyst Technologies \u00a3m  Hydrogen Technologies \u00a3m  Value Businesses \u00a3m  Metal  3,629  6,875 126 7 95 10,732  Heavy Duty Catalysts  970  \u2013 \u2013 \u2013 \u2013 970  Light Duty Catalysts  1,674  \u2013 \u2013 \u2013 \u2013 1,674  Catalyst Technologies  \u2013  \u2013 547 \u2013 \u2013 547  Platinum Group Metal Services  \u2013  485 \u2013 \u2013 \u2013 485  Fuel Cells  \u2013  \u2013 \u2013 55 \u2013 55  Battery Systems  \u2013  \u2013 \u2013 \u2013 284 284  Diagnostic Services  \u2013  \u2013 \u2013 \u2013 71 71  Medical Device Components  \u2013  \u2013 \u2013 \u2013 93 93  Other  \u2013  \u2013 \u2013 \u2013 22 22  Revenue  6,273  7,360 673 62 565 14,933  Year ended 31 st  March 2022*  Continuing operations Total  \u00a3m  Clean Air  \u00a3m  PGM Services (restated) \u00a3m  Catalyst Technologies (restated) \u00a3m  Hydrogen Technologies (restated) \u00a3m  Value Businesses (restated) \u00a3m  Metal  4,630 7,383 133 5 96 12,247  Heavy Duty Catalysts  849 \u2013 \u2013 \u2013 \u2013 849  Light Duty Catalysts  1,578 \u2013 \u2013 \u2013 \u2013 1,578  Catalyst Technologies  \u2013 \u2013 448 \u2013 \u2013 448  Platinum Group Metal Services  \u2013 497 \u2013 \u2013 \u2013 497  Fuel Cells  \u2013 \u2013 \u2013 25 \u2013 25  Battery Materials  \u2013 \u2013 \u2013 \u2013 12 12  Battery Systems  \u2013 \u2013 \u2013 \u2013 151 151  Advanced Glass Technologies  \u2013 \u2013 \u2013 \u2013 62 62  Diagnostic Services  \u2013 \u2013 \u2013 \u2013 54 54  Medical Device Components  \u2013 \u2013 \u2013 \u2013 74 74  Other  28 \u2013 \u2013 \u2013 \u201328  Revenue  7,085 7,880 581 30 449 16,025  *  The comparative period is restated to reflect the group\u2019s updated reporting segments. The overall group total is as previously reported.  Revenue from external customers by point in time and over time performance obligations  Year ended 31 st  March 2023   Continuing operations  Total  \u00a3m  Clean Air  \u00a3m  PGM Services \u00a3m  Catalyst Technologies \u00a3m  Hydrogen Technologies \u00a3m  Value Businesses \u00a3m  Revenue recognised at a point in time  6,273  7,096 555 62 534 14,520  Revenue recognised over time  \u2013  264 118 \u2013 31 413  Revenue  6,273  7,360 673 62 565 14,933  Year ended 31 st  March 2022*   Continuing operations Total  \u00a3m  Clean Air  \u00a3m  PGM Services (restated) \u00a3m  Catalyst Technologies (restated) \u00a3m  Hydrogen Technologies (restated) \u00a3m  Value Businesses (restated) \u00a3m  Revenue recognised at a point in time  7,085 7,596 491 30 423 15,625  Revenue recognised over time  \u2013 284 90 \u2013 26 400  Revenue  7,085 7,880 581 30 449 16,025  *   The comparative period is restated to reflect the group\u2019s updated reporting segments. The overall group total is as previously reported. Geographical analysis of revenue from external customers and non-current assets  The group\u2019s country of domicile is the UK. Revenue from external customers based on the customer\u2019s location and non-current assets based on the location of the assets are disclosed below.  Revenue from external customers  Non-current assets  2023 \u00a3m  2022 \u00a3m  2023 \u00a3m  2022  \u00a3m  UK  3,630 2,845 852 733  Germany  1,256 1,600 239 244  Rest of Europe  1,875 2,001 326 292  USA  2,779 2,756 451 280  Rest of North America  612 597 34 40  China (including Hong Kong)  1,649 2,326 201 221  Rest of Asia  2,287 2,517 147 145  Rest of World  845 1,383 18 21   2,268 1,976  Investments at fair value through other comprehensive income  49 45  Interest rate swaps  20 12  Deferred tax assets  121 98  Post-employment benefit net assets  203 352  Total  14,933 16,025 2,661 2,483  Major customers  The group received \u00a31.6 billion of revenue from one external customer in the Clean Air sector which represents more than 10% of the group\u2019s revenue from external customers during the year  ended 31 st  March 2023 (2022: \u00a31.7 billion of revenue from one external customer in the Clean Air sector).  Unsatisfied performance obligations  At 31 st  March 2023, for contracts that had an original expected duration of more than one year, the group had unsatisfied performance obligations of \u00a3967 million (2022: \u00a31,039 million),  representing contractually committed revenue to be recognised at a future date. Of this amount, \u00a3394 million (2022: \u00a3244 million) is expected to be recognised within one year and \u00a3573 million  (2022: \u00a3795 million) is expected to be recognised after one year.  Payment terms  The group and parent company supply goods and services on payment terms that are consistent with those standard across the industry and it does not have any customer contracts with a material  financing component. Where revenue is recognised over time, payment terms are generally consistent with the timeframe over which revenue is recognised.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "Revenue from external customers by principal products and services  Year ended 31 st  March 2023  Continuing operations  Total  \u00a3m  Clean Air  \u00a3m  PGM Services \u00a3m  Catalyst Technologies \u00a3m  Hydrogen Technologies \u00a3m  Value Businesses \u00a3m  Metal  3,629  6,875 126 7 95 10,732  Heavy Duty Catalysts  970  \u2013 \u2013 \u2013 \u2013 970  Light Duty Catalysts  1,674  \u2013 \u2013 \u2013 \u2013 1,674  Catalyst Technologies  \u2013  \u2013 547 \u2013 \u2013 547  Platinum Group Metal Services  \u2013  485 \u2013 \u2013 \u2013 485  Fuel Cells  \u2013  \u2013 \u2013 55 \u2013 55  Battery Systems  \u2013  \u2013 \u2013 \u2013 284 284  Diagnostic Services  \u2013  \u2013 \u2013 \u2013 71 71  Medical Device Components  \u2013  \u2013 \u2013 \u2013 93 93  Other  \u2013  \u2013 \u2013 \u2013 22 22  Revenue  6,273  7,360 673 62 565 14,933  Year ended 31 st  March 2022*  Continuing operations Total  \u00a3m  Clean Air  \u00a3m  PGM Services (restated) \u00a3m  Catalyst Technologies (restated) \u00a3m  Hydrogen Technologies (restated) \u00a3m  Value Businesses (restated) \u00a3m  Metal  4,630 7,383 133 5 96 12,247  Heavy Duty Catalysts  849 \u2013 \u2013 \u2013 \u2013 849  Light Duty Catalysts  1,578 \u2013 \u2013 \u2013 \u2013 1,578  Catalyst Technologies  \u2013 \u2013 448 \u2013 \u2013 448  Platinum Group Metal Services  \u2013 497 \u2013 \u2013 \u2013 497  Fuel Cells  \u2013 \u2013 \u2013 25 \u2013 25  Battery Materials  \u2013 \u2013 \u2013 \u2013 12 12  Battery Systems  \u2013 \u2013 \u2013 \u2013 151 151  Advanced Glass Technologies  \u2013 \u2013 \u2013 \u2013 62 62  Diagnostic Services  \u2013 \u2013 \u2013 \u2013 54 54  Medical Device Components  \u2013 \u2013 \u2013 \u2013 74 74  Other  28 \u2013 \u2013 \u2013 \u201328  Revenue  7,085 7,880 581 30 449 16,025  *  The comparative period is restated to reflect the group\u2019s updated reporting segments. The overall group total is as previously reported.  Revenue from external customers by point in time and over time performance obligations  Year ended 31 st  March 2023   Continuing operations  Total  \u00a3m  Clean Air  \u00a3m  PGM Services \u00a3m  Catalyst Technologies \u00a3m  Hydrogen Technologies \u00a3m  Value Businesses \u00a3m  Revenue recognised at a point in time  6,273  7,096 555 62 534 14,520  Revenue recognised over time  \u2013  264 118 \u2013 31 413  Revenue  6,273  7,360 673 62 565 14,933  Year ended 31 st  March 2022*   Continuing operations Total  \u00a3m  Clean Air  \u00a3m  PGM Services (restated) \u00a3m  Catalyst Technologies (restated) \u00a3m  Hydrogen Technologies (restated) \u00a3m  Value Businesses (restated) \u00a3m  Revenue recognised at a point in time  7,085 7,596 491 30 423 15,625  Revenue recognised over time  \u2013 284 90 \u2013 26 400  Revenue  7,085 7,880 581 30 449 16,025  *   The comparative period is restated to reflect the group\u2019s updated reporting segments. The overall group total is as previously reported.  Geographical analysis of revenue from external customers and non-current assets  The group\u2019s country of domicile is the UK. Revenue from external customers based on the customer\u2019s location and non-current assets based on the location of the assets are disclosed below.  Revenue from external customers  Non-current assets  2023 \u00a3m  2022 \u00a3m  2023 \u00a3m  2022  \u00a3m  UK  3,630 2,845 852 733  Germany  1,256 1,600 239 244  Rest of Europe  1,875 2,001 326 292  USA  2,779 2,756 451 280  Rest of North America  612 597 34 40  China (including Hong Kong)  1,649 2,326 201 221  Rest of Asia  2,287 2,517 147 145  Rest of World  845 1,383 18 21   2,268 1,976  Investments at fair value through other comprehensive income  49 45  Interest rate swaps  20 12  Deferred tax assets  121 98  Post-employment benefit net assets  203 352  Total  14,933 16,025 2,661 2,483  Major customers  The group received \u00a31.6 billion of revenue from one external customer in the Clean Air sector which represents more than 10% of the group\u2019s revenue from external customers during the year  ended 31 st  March 2023 (2022: \u00a31.7 billion of revenue from one external customer in the Clean Air sector).  Unsatisfied performance obligations  At 31 st  March 2023, for contracts that had an original expected duration of more than one year, the group had unsatisfied performance obligations of \u00a3967 million (2022: \u00a31,039 million),  representing contractually committed revenue to be recognised at a future date. Of this amount, \u00a3394 million (2022: \u00a3244 million) is expected to be recognised within one year and \u00a3573 million  (2022: \u00a3795 million) is expected to be recognised after one year.  Payment terms  The group and parent company supply goods and services on payment terms that are consistent with those standard across the industry and it does not have any customer contracts with a material  financing component. Where revenue is recognised over time, payment terms are generally consistent with the timeframe over which revenue is recognised.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "4  Operating profit   Operating profit from continuing operations is arrived at after charging / (crediting): 2023 \u00a3m 2022 \u00a3m  Total research and development expenditure  213 201 Less: Development expenditure capitalised  \u2013 (22) Research and development expenditure charged to the income statement  213 179 Less: External funding received from governments  (19) (18) Net research and development expenditure charged to the income statement  194 161 Inventories recognised as an expense  12,962 14,121 Write-down of inventories recognised as an expense  39 26 Reversal of write-down of inventories from increases in net realisable value  (19) (16) Net gains on foreign exchange  (11) (2) Net losses on foreign currency forwards at fair value through profit or loss  19 6 Past service credit  (20) (11) Depreciation of:   Property, plant and equipment  137 125 Right-of-use assets  14 13 Depreciation  151 138 A mortisation of:   Internally generated intangible assets  1 1 Acquired intangibles  5 6 Other intangible assets  30 32 A mortisation  36 39 Gains and losses on significant legal proceedings  25 (42) Profit on disposal of businesses (note 27)  (12) (106) Impairment losses included in administrative expenses  3 3 Impairment losses (note 5)  3 3 Impairment losses and reversals included in major impairment and restructuring charges  10 401 Restructuring charges included in major impairment and restructuring charges  31 39 Major impairment and restructuring charges (note 6)  41 440 Gains and losses on significant legal proceedings During the year, the group paid \u00a325 million in respect of a settlement with a customer on mutually acceptable terms with no admission of fault relating to failures in certain engine systems for which the group supplied a particular coated substrate as a component for that customer\u2019s emissions after-treatment systems.   During the prior year, the group recognised a gain of \u00a344 million in relation to damages and interest from a company found to have unlawfully copied one of our technology designs. An additional  gain of \u00a36 million was recognised following conclusion of legal proceedings associated to investments in Battery Materials, this was partially offset by a \u00a38 million charge for environmental and  other costs.  Gains and losses on significant legal proceedings are reported as non-underlying, see note 34.  2023 \u00a3m  2022  \u00a3m  Fees payable to the company\u2019s auditor and its associates for:   The audit of these accounts  2.2 2.1  The audit of the accounts of the company\u2019s subsidiaries  2.4 2.4 The audit of prior period accounts  0.2 0.2 Total audit fees  4.8 4.7 Audit-related assurance services  0.4 0.4 Total non-audit fees  0.4 0.4 Total fees payable to the company\u2019s auditor and its associates  5.2 5.1  No audit fees were paid to other auditors (2022: \u00a3nil).  Audit-related assurance services predominantly comprise of reviews of interim financial information.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "During the prior year, the group recognised a gain of \u00a344 million in relation to damages and interest from a company found to have unlawfully copied one of our technology designs. An additional  gain of \u00a36 million was recognised following conclusion of legal proceedings associated to investments in Battery Materials, this was partially offset by a \u00a38 million charge for environmental and  other costs.  Gains and losses on significant legal proceedings are reported as non-underlying, see note 34.  2023 \u00a3m  2022  \u00a3m  Fees payable to the company\u2019s auditor and its associates for:   The audit of these accounts  2.2 2.1  The audit of the accounts of the company\u2019s subsidiaries  2.4 2.4 The audit of prior period accounts  0.2 0.2 Total audit fees  4.8 4.7 Audit-related assurance services  0.4 0.4 Total non-audit fees  0.4 0.4 Total fees payable to the company\u2019s auditor and its associates  5.2 5.1  No audit fees were paid to other auditors (2022: \u00a3nil).  Audit-related assurance services predominantly comprise of reviews of interim financial information.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "5  Impairment losses During the year ended 31 st March 2023, as part of our review for impairment triggers an impairment loss has been recognised in the group income statement within underlying operating profit. These losses are stated below: 2023 \u00a3m 2022  \u00a3m  Other intangible assets  \u2013 1 Property, plant and equipment  3 2 Total impairment losses included in administrative expenses  3 3 Total impairment losses incurred for the year of \u00a313 million is comprised of net major impairment losses of \u00a310 million (see note 6) and \u00a33 million of impairment losses included within administrative expenses. Goodwill Impairment testing The group and parent company test goodwill annually for impairment or more frequently if there are indications that goodwill might be impaired. The recoverable amounts of the cash-generating units (CGUs) are determined using value in use calculations which generally use cash flow projections based on financial budgets and plans covering a three-year period approved by management. The budgets and plans are based on a number of assumptions, including market share, impact of carbon pricing, expected changes to selling prices, product profitability, precious metal prices and other direct input costs, based on past experience and management\u2019s expectations of future changes in the markets using external sources of information where appropriate. We also considered the physical risk of climate change \u2013 including the effect of extreme weather events at sample strategic sites, based on internal and external analysis. Significant CGUs Goodwill arising on the acquisition of businesses is allocated, at acquisition, to the CGUs that are expected to benefit from that business combination. These CGUs represent the smallest identifiable groups of assets that generate cash inflows that are largely independent of the cash inflows from other groups of assets. Goodwill allocated to the significant CGUs is as follows: Group 2023 \u00a3m 2022 \u00a3m  Clean Air   \u2022  Heavy Duty Catalysts  87 83 Catalyst Technologies  268 265 Value Businesses   \u2022  Other 1,2  9 18 Total carrying amount at 31 st March (note 13)  364 366 1.  Other is comprised of CGUs with goodwill balances individually less than \u00a35 million. 2.  Diagnostic Services goodwill has been impaired by \u00a34 million. Refer to note 6 for further information .  J Key assumptions used in value in use  Unallocated corporate costs are split between CGUs based on their share of contribution. The three-year cash flows are extrapolated using the long term average growth rates for the relevant  products, industries and countries in which the CGUs operate.  The expected economic life of the Heavy Duty Catalysts has been restricted to 2040 reflecting internal climate change targets and impact of legislation changes. In the medium term, growth will  come from tightening emissions legislation driving demand for more sophisticated catalyst systems. Beyond the medium term, the world will increasingly use alternatives to the internal  combustion engine which is reflected in the long-term decline rate used in our modelling.  Pre-tax discount rates, derived from the group\u2019s post-tax weighted average cost of capital of 8.0% (2022: 7.7%), adjusted for the risks applicable to each CGU are used to discount these projected  risk-adjusted cash flows.  The key assumptions are:  Discount rate  Long term growth rate  2023  2022  2023  2022  Clean Air   \u2022  Heavy Duty Catalysts  12.1% 11.6% \u201310.5% \u201315.1%  Catalyst Technologies  10.8% 10.2% 3.0% 3.0%  Different long term growth rates are used for the Clean Air - Heavy Duty Catalysts CGU because of expected macroeconomic trends in the industry in which the business operates. The growth rate  for years four to ten is expected to be 2.2% (2022: 2.7%). After that, growth is expected to decline and, therefore, the long term growth rate above is used for year eleven onwards.  Sensitivity analysis  The headroom for the significant CGUs, calculated as the difference between net assets including allocated goodwill at 31 st  March 2023 and the value in use calculations, is shown below. The table  also shows, for each significant CGU, the headroom assuming a 1% decrease in the growth rate assumption and a 1% increase in the discount rate assumption used in the value in use calculations.  Headroom as at 31 st  March 2023 \u00a3m  Headroom assuming a  1% decrease in the  growth rate \u00a3m  Headroom assuming a  1% increase in the  discount rate  \u00a3m  Clean Air   \u2022  Heavy Duty Catalysts  383 349 329  Catalyst Technologies  662 482 471  A reduction in the Heavy Duty Catalysts CGU\u2019s expected economic life by one year reduces headroom by approximately \u00a313 million from \u00a3383 million. We don't expect an impairment in the near  term in Clean Air despite the declining long-term assumptions.  A reduction in operating margin of 1% in the Catalyst Technologies CGU in each of the future years, with no mitigating actions taken, reduces headroom by approximately \u00a390 million from  \u00a3662 million.   6  Major impairment and restructuring charges The below amounts are excluded from the underlying operating profit of the group for continuing operations. 2023 \u00a3m 2022 \u00a3m  Property, plant and equipment  17 238 Right-of-use assets  \u2013 4 Goodwill  4 45 Other intangible assets  3 78 Inventories  (8) 17 Trade and other receivables  (6) 19 Impairment losses and reversals  10 401 Restructuring charges  31 39 Total major impairment and restructuring charges  41 440 Major impairment and restructuring charges are shown separately on the face of the income statement and excluded from underlying operating profit (see note 34). Major impairments The group\u2019s net impairment charge of \u00a310 million includes further impairment charges to plants and related production assets in Clean Air as the sector continues to consolidate its existing capacity into new, more efficient plants in order to create a simplified and agile structure. Further impairment charges were also recognised in relation to parts of the Battery Materials business reflecting elements of the contract to sell the business to EV Metals Group.  On 3 rd May 2023 the group announced the sale of its Diagnostic Services business to Sullivan Street Partners. The business is presented as held for sale (refer to note 26) at fair value less estimated costs to sell. This has resulted in an impairment to goodwill of \u00a34 million (see note 5). The major impairments charge also includes impairment reversals for previously impaired Clean Air equipment that has been re-purposed, and Russia related inventories and receivables that have subsequently been recovered in cash. Although this cash is reported as restricted (see note 1), there are no impairment indicators. Major restructuring The group\u2019s transformation programme was launched in May 2022 and was designed to drive increased competitiveness, improved execution capability and create financial headroom to facilitate further investment in high growth areas. Restructuring charges of \u00a317 million have been recognised of which the majority is redundancy and implementation costs. The remaining charge is related to Clean Air\u2019s ongoing plant consolidation initiatives. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "6  Major impairment and restructuring charges The below amounts are excluded from the underlying operating profit of the group for continuing operations. 2023 \u00a3m 2022 \u00a3m  Property, plant and equipment  17 238 Right-of-use assets  \u2013 4 Goodwill  4 45 Other intangible assets  3 78 Inventories  (8) 17 Trade and other receivables  (6) 19 Impairment losses and reversals  10 401 Restructuring charges  31 39 Total major impairment and restructuring charges  41 440 Major impairment and restructuring charges are shown separately on the face of the income statement and excluded from underlying operating profit (see note 34). Major impairments The group\u2019s net impairment charge of \u00a310 million includes further impairment charges to plants and related production assets in Clean Air as the sector continues to consolidate its existing capacity into new, more efficient plants in order to create a simplified and agile structure. Further impairment charges were also recognised in relation to parts of the Battery Materials business reflecting elements of the contract to sell the business to EV Metals Group.  On 3 rd May 2023 the group announced the sale of its Diagnostic Services business to Sullivan Street Partners. The business is presented as held for sale (refer to note 26) at fair value less estimated costs to sell. This has resulted in an impairment to goodwill of \u00a34 million (see note 5). The major impairments charge also includes impairment reversals for previously impaired Clean Air equipment that has been re-purposed, and Russia related inventories and receivables that have subsequently been recovered in cash. Although this cash is reported as restricted (see note 1), there are no impairment indicators. Major restructuring The group\u2019s transformation programme was launched in May 2022 and was designed to drive increased competitiveness, improved execution capability and create financial headroom to facilitate further investment in high growth areas. Restructuring charges of \u00a317 million have been recognised of which the majority is redundancy and implementation costs. The remaining charge is related to Clean Air\u2019s ongoing plant consolidation initiatives. ",
   "dimensions": {
    "concept": "johnsonmattheyplc:DisclosureOfRestructuringCharges",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "7  Employee information Employee numbers   2023  2022* Clean Air  5,668 5,846 PGM Services  1,839 1,791 Catalyst Technologies  1,623 1,530 Hydrogen Technologies  418 335 Value Businesses  1,363 1,836 Corporate 1  1,590 1,259 Monthly average number of employees  12,501 12,597 1.  The Corporate segment includes global functions serving our business units including procurement, HR, IT and shared service centres. *  Restated to reflect classification of the Health segment as discontinued operations (see note 26). 2023 \u00a3m 2022 \u00a3m Wages and salaries  604 583 Social security costs  70 60 Post-employment costs (note 24)  40 62 Share-based payments (note 30)  18 13 Termination benefits  1 3 Employee benefits expense from continuing operations  733 721 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-521": {
   "value": "8  Investment income and financing costs  2023 \u00a3m 2022 \u00a3m Net loss on remeasurement of foreign currency swaps held at fair value through profit or loss  (20) (19) Interest payable on financial liabilities held at amortised cost and interest on related swaps (55) (45) Interest payable on other liabilities 1  (33) (35) Interest payable on lease liabilities  (2) (2) Total finance costs  (110) (101) Net gain on remeasurement of foreign currency swaps held at fair value through profit or loss  9 6 Interest receivable on financial assets held at amortised cost  11 2 Interest receivable on other assets 1  21 31 Interest on post-employment benefits  8 2 Total investment income  49 41 Net finance costs from continuing operations  (61) (60) 1.  Interest payable and receivable on other liabilities and assets mainly comprises interest on precious metal leases and the amortisation of contango and backwardation on precious metal inventory and sale and repurchase agreements .   ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "8  Investment income and financing costs  2023 \u00a3m 2022 \u00a3m Net loss on remeasurement of foreign currency swaps held at fair value through profit or loss  (20) (19) Interest payable on financial liabilities held at amortised cost and interest on related swaps (55) (45) Interest payable on other liabilities 1  (33) (35) Interest payable on lease liabilities  (2) (2) Total finance costs  (110) (101) Net gain on remeasurement of foreign currency swaps held at fair value through profit or loss  9 6 Interest receivable on financial assets held at amortised cost  11 2 Interest receivable on other assets 1  21 31 Interest on post-employment benefits  8 2 Total investment income  49 41 Net finance costs from continuing operations  (61) (60) 1.  Interest payable and receivable on other liabilities and assets mainly comprises interest on precious metal leases and the amortisation of contango and backwardation on precious metal inventory and sale and repurchase agreements .   J",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "8  Investment income and financing costs  2023 \u00a3m 2022 \u00a3m Net loss on remeasurement of foreign currency swaps held at fair value through profit or loss  (20) (19) Interest payable on financial liabilities held at amortised cost and interest on related swaps (55) (45) Interest payable on other liabilities 1  (33) (35) Interest payable on lease liabilities  (2) (2) Total finance costs  (110) (101) Net gain on remeasurement of foreign currency swaps held at fair value through profit or loss  9 6 Interest receivable on financial assets held at amortised cost  11 2 Interest receivable on other assets 1  21 31 Interest on post-employment benefits  8 2 Total investment income  49 41 Net finance costs from continuing operations  (61) (60) 1.  Interest payable and receivable on other liabilities and assets mainly comprises interest on precious metal leases and the amortisation of contango and backwardation on precious metal inventory and sale and repurchase agreements . ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "9  Tax expense 2023 \u00a3m 2022 \u00a3m Current tax Corporation tax on profit for the year  95 55 Adjustment for prior years  1 (5) Total current tax  96 50 Deferred tax Origination and reversal of temporary differences  (37) (1) Adjustment for prior years  14 8 Total deferred tax (note 23)  (23) 7 Tax expense  73 57 The tax expense can be reconciled to profit before tax in the income statement as follows: 2023 \u00a3m 2022 \u00a3m Profit before tax from continuing operations  344 195 Profit / (Loss) before tax from discontinued operations  5  (239) Profit / (loss) before tax  349 (44) Tax expense / (credit) at UK corporation tax rate of 19% (2022: 19%) 66 (8) Effects of: Overseas tax rates  5 13 Expenses not deductible for tax purposes  5 9 Losses and other temporary differences not recognised  8 1 Impairment and restructuring charges  \u2013 70 Recognition or utilisation of previously unrecognised tax assets  (7) (1) Adjustment for prior years  15 3 Patent box / Innovation box  (7) (10) Other tax incentives  (3) (5) Tax rate adjustments  (1) (1) Disposal of businesses  (13) (28) Irrecoverable withholding tax  10 9 Other  (5) 5 Tax expense  73 57 Tax expense from continuing operations  80 79 Tax credit from discontinued operations  (7) (22) Tax expense  73 57 In the March 2021 Budget the UK Government announced that legislation will be introduced in Finance Bill 2021 to increase the main rate of UK corporation tax from 19% to 25%, effective 1 st April 2023. The legislation increasing the tax rate to 25% was substantially enacted on 24 th May 2021. Deferred tax balances at 31 st March 2023 have been measured using the enacted tax rate of 25%. Adjustments for prior years includes current and deferred tax adjustments in respect of the UK, US, Japan and Germany, as well as adjustments in respect of provisions for uncertain tax positions. Other tax incentives includes research and development tax incentives in the US and China and other tax incentives in Poland. Other movements mainly includes movements in respect of provisions for uncertain tax positions and non-taxable income.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "10 Earnings / (loss) per ordinary share   Earnings / (loss) per ordinary share have been calculated by dividing loss or profit for the year by the weighted average number of shares in issue during the year. 2023 pence 2022 pence Earnings / (loss) per share   Basic  150.9 (52.6) Diluted  150.2 (52.6) Basic from continuing operations  144.2 60.9 Diluted from continuing operations  143.6 60.8 See note 26 for the earnings per ordinary share from discontinued operations.   2023  2022 Earnings / (loss) (\u00a3 million)   Basic and diluted earnings / (loss)  276 (101) Weighted average number of shares in issue   Basic  183,012,301 191,568,756 Dilution for long-term incentive plans  851,432 585,024 Diluted  183,863,733 192,153,780 Presented earnings / (loss) per ordinary share have been calculated using unrounded numbers. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "11 Property, plant and equipment Group Land and buildings \u00a3m Leasehold improvements \u00a3m Plant and machinery \u00a3m Assets in the course of construction \u00a3m Total \u00a3m Cost   At 1 st April 2021  667 31 2,310 377 3,385 Additions  1 1 38 339 379 Transferred to assets classified as held for sale (107) (5) (392) (282) (786) Transfers from assets in the course of construction  11 1 120 (132) \u2013 Disposals  (1) \u2013 (25) (1) (27) Disposal of businesses  (13) (1) (44) (1) (59) Exchange adjustments  12 \u2013 48 4 64 At 31 st March 2022  570 27 2,055 304 2,956 Additions  1  \u2013 24 217 242 Transferred to assets classified as held for sale (note 26)  \u2013  (1) (41) \u2013 (42) Transfers from assets in the course of construction 22  2 128 (152) \u2013 Disposals  (1)  (1) (33) (13) (48) Disposal of businesses (note 27)  \u2013  \u2013 (10) \u2013 (10) Exchange adjustments  7  1 28 4 40 At 31 st March 2023  599  28 2,151 360 3,138 ildings \u00a3m Leasehold improvements \u00a3m Plant and machinery \u00a3m Assets in the course of construction \u00a3m Total \u00a3m Accumulated depreciation and impairment   At 1 st April 2021  321 17 1,606 17 1,961 Charge for the year  18 2 117 \u2013 137 Impairment losses (notes 5, 6 and 26)  21 \u2013 64 210 295 Transferred to assets classified as held for sale  (91) (4) (335) (210) (640) Disposals  (1) \u2013 (23) \u2013 (24) Disposal of businesses  (8) (2) (38) \u2013 (48) Exchange adjustments  5 1 33 (2) 37 At 31 st March 2022  265 14 1,424 15 1,718 Charge for the year  17 1 119 \u2013 137 Impairment losses (notes 5, 6 and 26)  \u2013 \u2013 8 4 12 Transferred to assets classified as held for sale (note 26)  \u2013 (1) (31) \u2013 (32) Disposals  (1) \u2013 (33) (11) (45) Disposal of businesses (note 27)  \u2013 \u2013 (8) \u2013 (8) Exchange adjustments  3 1 20 \u2013 24 At 31 st March 2023  284 15 1,499 8 1,806 Carrying amount at 31 st March 2023  315 13 652 352 1,332 Carrying amount at 31 st March 2022  305 13 631 289 1,238 Carrying amount at 1 st April 2021 346 14 704 360 1,424 Finance costs capitalised were \u00a32 million (2022: \u00a35 million) and the capitalisation rate used to determine the amount of finance costs eligible for capitalisation was 4.0% (2022: 4.2%). During the year, the group recognised impairments of \u00a312 million. The impairment charge is comprised of \u00a33 million included in administrative expenses, see note 5, and a net \u00a39 million charge included in non-underlying expenses.  During the prior year, the group recognised impairments of \u00a3295 million. The impairment charge is comprised of \u00a32 million included in administrative expenses, see note 5, and \u00a3238 million included in non-underlying expenses, see note 6. A further \u00a355 million of impairment charges were incurred in relation to the Health segment. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "12 Leases Leasing activities The group leases some of their property, plant and equipment which are used by the group company in their operations.  Right-of-use assets   Group  Land and buildings \u00a3m Plant and machinery \u00a3m Total \u00a3m At 1 st April 2022  57 4 61 New leases, remeasurements and modifications  9 4 13 Depreciation charge for the year  (11) (3) (14) Transferred to held for sale (note 26)  (9) \u2013 (9) Exchange adjustments  (2) \u2013 (2) A t 31 st March 2023  44 5 49 Lease liabilities Group 2023 \u00a3m 2022 \u00a3m Current  9 10 Non-current  31 40 Total liabilities  40 50  Group 2023 \u00a3m 2022 \u00a3m Interest expense  2 2 The weighted average incremental borrowing rate applied to the group\u2019s lease liabilities was 4.4% (2022: 4.1%). A maturity analysis of lease liabilities is disclosed in note 28. Other Group 2023 \u00a3m 2022 \u00a3m Total cash outflow for leases  16 16 The expense relating to low-value and short-term leases is immaterial. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "13 Goodwill   Group \u00a3m Cost   At 1 st April 2021  572 Disposal of business  (2) Exchange adjustments  3 At 31 st March 2022  573 Disposal of businesses (note 27)  (148) Exchange adjustments  6 At 31 st March 2023  431 Impairment   At 1 st April 2021  18 Impairment losses  189 At 31 st March 2022  207 Disposal of businesses (note 27)  (144) Impairment losses (notes 5, 26)  4 At 31 st March 2023  67 Carrying amount at 31 st March 2023  364 Carrying amount at 31 st March 2022  366 Carrying amount at 1 st April 2021  554 During the current year, the Diagnostic Services goodwill was fully impaired by \u00a34 million to reflect the fair value less costs to sell of the business upon reclassification to assets held for sale, see note 6. The Health business was disposed during the current year, see note 27.  During the prior year, the Health segment was fully impaired by \u00a3144 million upon reclassification to assets held for sale. The Diagnostic Services goodwill was impaired by \u00a345 million. 14 Other intangible assets   Group Customer Patents, Acquired contracts and Computer trademarks research and Development relationships software and licences technology expenditure Total \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m Cost   st At 1 Ap ril 2021  133 367 65 42 226 833 Additions  \u2013 66 1 \u2013 33 100 Transferred to assets classified as held fo r sale  \u2013 (15) (20) (5) (127) (167) Dis p osal of businesses (1) (2) \u2013 \u2013 \u2013 (3) Exchan g e adjustments  \u2013 3 1 \u2013 3 7 st At 31 March 2022  132 419 47 37 135 770 Additions  \u2013 59 2 \u2013 \u2013 61 Transferred to assets classified as held fo r sale (note 26)  (1)  (1) \u2013 (1) \u2013 (3) Dis p osals  (2)  (2) (7) \u2013 \u2013 (11) Dis p osal of businesses (note 27)  (13)  \u2013 \u2013 \u2013 \u2013 (13) Exchan g e adjustments  \u2013 \u2013 1 1 \u2013 2 st A t 31 March 2023  116 475 43 37 135 806 A ccumulated amortisation and im p airment   st At 1 Ap ril 2021  108 144 46 41 135 474 Char g e fo r they ea r  4 31 1 2 1 39 Im p airment losses (notes 5, 6 and 26)  \u2013 15 12 \u2013 75 102 Transferred to assets classified as held fo r sale  \u2013 (13) (18) (5) (79) (115) Reclassification  \u2013 \u2013 2 (2) \u2013 \u2013 Dis p osal of businesses (1) (2) \u2013 \u2013 \u2013 (3) Exchan ge adj ustments  1 3 1 \u2013 1 6 st At 31 March 2022  112 178 44 36 133 503 Char g e fo r they ea r  4 31 \u2013 1 \u2013 36 Im p airment losses (notes 5, 6 and 26)  \u2013 3 \u2013 \u2013 \u2013 3 Transferred to assets classified as held fo r sale (note 26)  (1)  (1) \u2013 (1) \u2013 (3) Dis p osals  (2)  (2) (6) \u2013 \u2013 (10) Dis p osal of businesses (note 27)  (13)  \u2013 \u2013 \u2013 \u2013 (13) Exchan ge adj ustments  1 \u2013 1 1 \u2013 3 st At 31 March 2023  101 209 39 37 133 519 st Carr y in g amount at 31 March 2023  15 266 4 \u2013 2 287 st Carr y in g amount at 31 March 2022  20 241 3 1 2 267 st Carr y in g amount at 1 Ap ril 2021  25 223 19 1 91 359 During the year, the group recognised impairments of \u00a33 million, see note 6. During the prior year, the group recognised impairments of \u00a3102 million. The impairment charge is comprised of \u00a31 million included in administrative expenses, see note 5, and \u00a378 million included in non-underlying expenses, see note 6. A further \u00a323 million of impairment charges were incurred in relation to the Health segment. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "13 Goodwill   Group \u00a3m Cost   At 1 st April 2021  572 Disposal of business  (2) Exchange adjustments  3 At 31 st March 2022  573 Disposal of businesses (note 27)  (148) Exchange adjustments  6 At 31 st March 2023  431 Impairment   At 1 st April 2021  18 Impairment losses  189 At 31 st March 2022  207 Disposal of businesses (note 27)  (144) Impairment losses (notes 5, 26)  4 At 31 st March 2023  67 Carrying amount at 31 st March 2023  364 Carrying amount at 31 st March 2022  366 Carrying amount at 1 st April 2021  554 During the current year, the Diagnostic Services goodwill was fully impaired by \u00a34 million to reflect the fair value less costs to sell of the business upon reclassification to assets held for sale, see note 6. The Health business was disposed during the current year, see note 27.  During the prior year, the Health segment was fully impaired by \u00a3144 million upon reclassification to assets held for sale. The Diagnostic Services goodwill was impaired by \u00a345 million. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "14 Other intangible assets   Group  Customer Patents, Acquired contracts and Computer trademarks research and Development relationships software and licences technology expenditure Total  \u00a3m  \u00a3m  \u00a3m  \u00a3m  \u00a3m  \u00a3m  Cost   st  At 1 Ap ril 2021  133 367 65 42 226 833  Additions  \u2013 66 1 \u2013 33 100  Transferred to assets classified as held fo r sale  \u2013 (15) (20) (5) (127) (167)  Dis p osal of businesses  (1) (2) \u2013 \u2013 \u2013 (3)  Exchan g e adjustments  \u2013 3 1 \u2013 3 7  st  At 31 March 2022  132 419 47 37 135 770  Additions  \u2013 59 2 \u2013 \u2013 61  Transferred to assets classified as held fo r sale (note 26)  (1)  (1) \u2013 (1) \u2013 (3)  Dis p osals  (2)  (2) (7) \u2013 \u2013 (11)  A Dis p osal of businesses (note 27)  (13)  \u2013 \u2013 \u2013 \u2013 (13)  Exchan g e adjustments  \u2013 \u2013 1 1 \u2013 2  st  A t 31 March 2023  116 475 43 37 135 806  A ccumulated amortisation and im p airment   st  At 1 Ap ril 2021  108 144 46 41 135 474  Char g e fo r the y ea r  4 31 1 2 1 39  Im p airment losses (notes 5, 6 and 26)  \u2013 15 12 \u2013 75 102  Transferred to assets classified as held fo r sale  \u2013 (13) (18) (5) (79) (115)  Reclassification  \u2013 \u2013 2 (2) \u2013 \u2013  Dis p osal of businesses  (1) (2) \u2013 \u2013 \u2013 (3)  Exchan ge adj ustments  1 3 1 \u2013 1 6  st  At 31 March 2022  112 178 44 36 133 503  Char g e fo r the y ea r  4 31 \u2013 1 \u2013 36  Im p airment losses (notes 5, 6 and 26)  \u2013 3 \u2013 \u2013 \u2013 3  Transferred to assets classified as held fo r sale (note 26)  (1)  (1) \u2013 (1) \u2013 (3)  Dis p osals  (2)  (2) (6) \u2013 \u2013 (10)  Dis p osal of businesses (note 27)  (13)  \u2013 \u2013 \u2013 \u2013 (13)  Exchan ge adj ustments  1 \u2013 1 1 \u2013 3  st  At 31 March 2023  101 209 39 37 133 519  st  Carr y in g amount at 31 March 2023  15 266 4 \u2013 2 287  st  Carr y in g amount at 31 March 2022  20 241 3 1 2 267  st  Carr y in g amount at 1 Ap ril 2021  25 223 19 1 91 359  During the year, the group recognised impairments of \u00a33 million, see note 6.  During the prior year, the group recognised impairments of \u00a3102 million. The impairment charge is comprised of \u00a31 million included in administrative expenses, see note 5, and \u00a378 million  included in non-underlying expenses, see note 6. A further \u00a323 million of impairment charges were incurred in relation to the Health segment. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "15 Investments in joint ventures and associates   2023 \u00a3m 2022 \u00a3m Investments in joint ventures  \u2013 2 Investments in associates  75 \u2013 Investments in joint ventures and associates  75 2 The movements in the year were: Joint ventures \u00a3m Associates \u00a3m Total \u00a3m At 1 st April 2021 and 31 st March 2022  2 \u2013 2 Additions  \u2013 75 75 Disposals  (2) \u2013 (2) Group\u2019s share of loss for the year  \u2013 (1) (1) Exchange adjustments  \u2013 1 1 A t 31 st March 2023  \u2013 75 75 During the year the group sold its 51% interest in the ordinary share capital of Quingdao Johnson Matthey Hero Catalyst Company Limited for consideration of \u00a32 million. This resulted in \u00a3nil profit on disposal. As part of the disposal of our Health business (see note 27), we received \u00a375 million in the form of shares which constitutes an approximately 30% equity interest in the re-branded business (Veranova). The group has determined that it has significant influence and therefore has equity accounted this stake as an investment in associate. The group has disclosed a contingent liability relating to this associate, see note 32. Financial information for Veranova for the year to 31 st March 2023 is provided below, note Veranova\u2019s financial year end is 31 st December. The information disclosed reflects the amounts presented in the financial statements of Veranova and not the group\u2019s share of those amounts. 2023 \u00a3m  Summarised balance sheet   Non-current assets  159 Cash and cash equivalents  12 Other current assets  203 Current assets  215 Current liabilities  (71) Non-current liabilities  (14) Net assets  289 Summarised statement of comprehensive income   Revenue  189 Depreciation and amortisation  (19) Income tax expense  (2) Loss for the year and total comprehensive expense  (4) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "16 Inventories   Group 2023 \u00a3m 2022 \u00a3m Raw materials and consumables  359 331 Work in progress  1,047 932 Finished goods and goods for resale  296 286 Inventories  1,702 1,549 Work in progress includes \u00a3754 million (31 st March 2022: \u00a3656 million) of precious metal which is committed to future sales to customers and valued at the price at which it is contractually committed. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "17  Trade and other receivables Group 2023 \u00a3m 2022 \u00a3m Current Trade receivables  1,304 1,393 Contract receivables  70 88 Prepayments  83 75 Value added tax and other sales tax receivable  142 89 Advance payments to customers  10 10 Amounts receivable under precious metal sale  and repurchase agreements 1  222 114 Other receivables  51 27 Trade and other receivables  1,882 1,796 Non-current Value added tax and other sales tax receivable  3 3 Advance payments to customers  53 39 Other receivables  57 \u2013 Other receivables  113 42 1.  The fair value of the precious metal contracted to be sold by the group under sale and repurchase agreements is \u00a3215 million (2022: \u00a3108 million). The group enters into factoring type arrangements in a small number of countries as part of normal business due to longer than standard payment terms, we seek to collect payments in the month following sale. As at 31 st March 2023, the level of these arrangements was approximately \u00a3250 million (31 st March 2022: approximately \u00a3250 million).  Trade receivables and contract receivables are net of expected credit losses (see note 28).  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "18 Other financial assets and liabilities   Group 2023 \u00a3m 2022 \u00a3m Current assets   Forward foreign exchange contracts designated as cash flow hedges  11 5 Forward precious metal price contracts designated as cash flow hedges  30 \u2013 Forward foreign exchange contracts and currency swaps at fair value through profit or loss  6 22 Other financial assets  47 27 Non-current assets   Forward precious metal price contracts designated as cash flow hedges  48 \u2013 Other financial assets  48 \u2013 Current liabilities   Forward foreign exchange contracts designated as cash flow hedges  (13) (9) Forward precious metal price contracts designated as cash flow hedges  \u2013 (20) Forward foreign exchange contracts and currency swaps at fair value through profit or loss  (14) (15) Other financial liabilities  (27) (44) Non-current liabilities   Forward precious metal price contracts designated as cash flow hedges  \u2013 (12) Other financial liabilities  \u2013 (12) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "18 Other financial assets and liabilities   Group 2023 \u00a3m 2022 \u00a3m Current assets   Forward foreign exchange contracts designated as cash flow hedges  11 5 Forward precious metal price contracts designated as cash flow hedges  30 \u2013 Forward foreign exchange contracts and currency swaps at fair value through profit or loss  6 22 Other financial assets  47 27 Non-current assets   Forward precious metal price contracts designated as cash flow hedges  48 \u2013 Other financial assets  48 \u2013 Current liabilities   Forward foreign exchange contracts designated as cash flow hedges  (13) (9) Forward precious metal price contracts designated as cash flow hedges  \u2013 (20) Forward foreign exchange contracts and currency swaps at fair value through profit or loss  (14) (15) Other financial liabilities  (27) (44) Non-current liabilities   Forward precious metal price contracts designated as cash flow hedges  \u2013 (12) Other financial liabilities  \u2013 (12)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "19 Trade and other payables Group 2023 \u00a3m 2022 \u00a3m  Current  Trade pay ables  831 753 Contract liabilities  181 273 Accruals 338 439 Amountspayable underpreciousmetal sal eand re purchase agreements 1 838 793 Otherpay ables  309 305 Trade and other payables 2,497 2,563 Non-current  Otherpay ables  2 2 Trade and other payables 2 2 1.  The fair value of the precious metal contracted to be repurchased by the group under sale and repurchase agreements is \u00a3802 million (2022: \u00a3782 million). The amount of the contract liabilities balance at 31 st March 2022 which was recognised in revenue during the year ended 31 st March 2023 for the group company was \u00a370 million (2022: \u00a3113 million) . ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "20 Borrowings and related swaps   Group 2023 \u00a3m 2022  \u00a3m  Non-current   Ban k and othe r loans   2.99% $165 million Bonds 2023  \u2013 (125) 2.44% \u20ac 20 million Bonds 2023  \u2013 (17) 3.57% \u00a365 million Bonds 2024  (65) (65) 3.565% $50 million KfW loan 2024  (40) (38) 3.14% $130 million Bonds 2025  (105) (99) 1.40% \u20ac 77 million Bonds 2025  (61) (64) 2.54% \u00a345 million Bonds 2025  (45) (45) 3.79% $130 million Bonds 2025  (105) (99) 3.97% $120 million Bonds 2027  (97) (90) SONI A + 1.25% UKEF EDG \u00a3 Facilit y 2028  (248) \u2013 EURIBOR + 1.20% UKEF EDG \u20ac Facilit y 2028  (157) \u2013 3.39% $180 million Bonds 2028  (144) (137) 1.81% \u20ac 90 million Bonds 2028  (69) (74) 2.77% \u00a335 million Bonds 2029  (35) \u2013 3.00% $50 million Bonds 2029  (40) \u2013 4.10% $30 million Bonds 2030  (24) (23) 2.92% \u20ac 25 million Bonds 2030  (22) (21) 1.90% \u20ac 225 million Bonds 2032  (198) \u2013 Cross currenc y interest rate swa p s desi g nated as net investment hed g es (5) (2) Borrowin g s and related swa p s ( 1,460 ) ( 899 ) Current   \u20ac 166 million EIB loan 2022  \u2013 (140) 3.26% $150 million Bonds 2022   \u2013 (115) 2.99% $165 million Bonds 2023  (133) \u2013 2.44% \u20ac 20 million Bonds 2023  (18) \u2013 Othe r ban k loans  (4) (10) Borrowin g s and related swa p s ( 155 ) ( 265 ) The 1.40% \u20ac77 million Bonds 2025 and the 1.81% \u20ac90 million Bonds 2028 have been swapped into floating rate euros. $100 million of the 3.14% $130 million Bonds 2025 have been swapped into sterling at 2.83% and the 3.00% $50 million Bonds 2029 have been swapped into euros at 1.71%. All borrowings bear interest at fixed rates with the exception of the UKEF EDG EUR and GBP facilities which bear interest at 6 Months EURIBOR plus 1.20% and SONIA plus 1.25% and bank overdrafts, which bear interest at commercial floating rates. During the year, the group drew down on the UKEF EDG financing secured in the financial year to 31 st March 2022. The margins on these new facilities are impacted by the group\u2019s ability to meet targets around the reduction in its scope 1 and 2 emissions.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "21 Movements in assets and liabilities arising from financing activities     Non-cash movements   2022* \u00a3m Cash (inflow) / outflow \u00a3m Transfers \u00a3m Transfers to held for sale \u00a3m Foreign exchange movements \u00a3m Fair value and other movements \u00a3m 2023 \u00a3m Non-current assets     Interest rate swaps*  12 (1)  \u2013 \u2013 \u2013 9 20 Non-current liabilities     Borrowings and related swaps  (899) (672)  149 \u2013 (36) (2) (1,460) Interest rates swaps  (2) 1  \u2013 \u2013 \u2013 (14) (15) Lease liabilities  (40) \u2013  11 9 \u2013 (11) (31) Current liabilities     Borrowings and related swaps  (265) 281  (149) \u2013 (21) (1) (155) Lease liabilities  (10) 14  (11) 1 \u2013 (3) (9) Net movements in assets and liabilities arising from financing activities  \u2013 (377)  \u2013 10 (57) (22)  Dividends paid to equity shareholders  \u2013 141   Interest paid  \u2013 94   Purchase of treasury shares  \u2013 45   Net cash inflow from financing activities  \u2013 (97)   2021 \u00a3m Cash outflow \u00a3m  Non-cash movements 2022 \u00a3m*  Transfers \u00a3m Transfers to held for sale \u00a3m Foreign exchange movements \u00a3m Fair value and other movements \u00a3m Non-current assets Interest rate swaps* 20 \u2013 (8) \u2013 \u2013 \u2013 12 Non-current liabilities Borrowings and related swaps  (1,252) 114 254 \u2013 (26) 11 (899) Interest rates swaps \u2013 \u2013 8 \u2013 \u2013 (10) (2) Lease liabilities (51) \u2013 15 7 \u2013 (11) (40) Current liabilities Borrowings and related swaps  (26) 17 (254) \u2013 (5) 3 (265) Lease liabilities (11) 14 (15) 2 \u2013 \u2013 (10) Net movements in assets and liabilities arising from financing activities \u2013 145 \u2013 9 (31) (7)  Dividends paid to equity shareholders \u2013 139  Interest paid \u2013 111  Purchase of treasury shares \u2013 155  Net cash outflow from financing activities \u2013 550  *  The prior year comparatives for interest rate swaps within non-current assets have been re-presented to group the balances together and simplify the balance sheet. The financial statement captions impacted are Interest rate swaps within Non-current assets which was previously \u00a311 million (now \u00a312 million) and Interest rate swaps within Current assets which was previously \u00a31 million (now \u00a3nil). This re-presentation is not considered material. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "22 Provisions  Group  Restructuring provisions \u00a3m  Warranty and technology provisions \u00a3m  Other provisions \u00a3m  Total \u00a3m  At 1 st  April 2021  42 8 12 62 Charge for the year  18 \u2013 26 44 Utilised  (15) (1) (1) (17) Released  \u2013 (2) \u2013 (2) Transferred to liabilities classified as held for  sale  (3) \u2013 \u2013 (3) At 31 st  March 2022  42 5 37 84 Charge for the year  25 10 8 43 Utilised  (28) (1) (1) (30) Released  (1) (2) (3) (6) A t 31 st  March 2023  38 12 41 91 2023 \u00a3m  2022 \u00a3m  Current  63 56 Non-current  28 28 Total provisions  91 84 Restructuring  The restructuring provisions are part of the group\u2019s efficiency initiatives (see note 6).  Warranty and technology  The warranty and technology provisions represent management\u2019s best estimate of the group\u2019s  liability under warranties granted and remedial work required under technology licences  based on past experience in Clean Air, Catalyst Technologies and Value Businesses. Warranties  generally cover a period of up to three years.  Other  The other provisions include environmental and legal provisions arising across the group.  Amounts provided reflect management's best estimate of the expenditure required to settle  the obligations at the balance sheet date.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "23 Deferred tax  Group  Property, plant and equipment \u00a3m  Post- employment benefits \u00a3m  Provisions \u00a3m  Inventories \u00a3m  Intangibles \u00a3m  Other \u00a3m  Total  deferred tax  (assets) /  liabilities  \u00a3m  At 1 st  April 2021  1 27 (48) (94) 2 \u2013 (112)  (Credit) / charge to  the income  statement  (39) 23 7 44 (3) (25) 7  Tax on items taken  directly to or  transferred from  equity  \u2013 35 \u2013 \u2013 \u2013 (8) 27  Exchange  adjustments  1 \u2013 (3) 1 (1) \u2013 (2)  At 31 st  March 2022  (37) 85 (44) (49) (2) (33) (80)  (Credit) / charge to  the income  statement (note 9)  (7) 7 (15) 22 (8) (22) (23)  Disposal of businesses  (note 27)   5 \u2013 4 1 (7) 7 10  Transferred to assets  classified as held for  sale (note 26)  3 \u2013 \u2013 \u2013 \u2013 \u2013 3  Tax on items taken  directly to or  transferred from  equity  \u2013 (37) \u2013 \u2013 \u2013 26 (11)  Exchange  adjustments  (1) \u2013 \u2013 \u2013 \u2013 \u2013 (1)  A t 31 st  March 2023  (37) 55 (55) (26) (17) (22) (102)  2023 \u00a3m  2022  \u00a3m  Deferred tax assets  (121) (98)  Deferred tax liabilities  19 18  Net amount  (102) (80)  Deferred tax has not been recognised in respect of tax losses of \u00a385 million (2022: \u00a3135 million) and other temporary differences of \u00a323 million (2022: \u00a324 million). Of the total tax losses, \u00a330 million (2022: \u00a341 million) is expected to expire within 5 years, \u00a330 million within 5 to 10 years (2022: \u00a312 million), \u00a3nil after 10 years (2022: \u00a338 million) and \u00a325 million carry no expiry (2022: \u00a343 million). These deferred tax assets have not been recognised on the basis that their future economic benefit is not probable. In addition, the group\u2019s overseas subsidiaries have net unremitted earnings of \u00a3933 million (2022: \u00a3820 million), resulting in temporary differences of \u00a3563 million (2022: \u00a3585 million). No deferred tax has been provided in respect of these differences since the timing of the reversals can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future. The recognition of deferred tax assets has been determined by the recoverability of those assets against future tax liabilities as determined by budgets and plans that are showing profits in relevant businesses. The majority of the deferred tax assets and liabilities noted above are anticipated to be realised after more than 12 months. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "24 Post-employment benefits Group Background Pension plans The group operates a number of post-employment retirement and medical benefit plans around the world. The retirement plans in the UK, US and other countries include both defined contribution and defined benefit plans. For defined contribution plans, retirement benefits are determined by the value of funds arising from contributions paid in respect of each employee and the investment returns on those contributions prior to retirement. For defined benefit plans, which include final salary, career average and other types of plans with committed pension payments, the retirement benefits are based on factors, such as the employee\u2019s pensionable salary and length of service. The majority of the group\u2019s final salary and career average defined benefit retirement plans are closed to new entrants but remain open to ongoing accrual for current members. Regulatory framework and governance The UK pension plan, the Johnson Matthey Employees\u2019 Pension Scheme (JMEPS), is a registered arrangement established under trust law and, as such, is subject to UK pension, tax and trust legislation. It is managed by a corporate trustee, JMEPS Trustees Limited. The trustee board includes representatives appointed by both the parent company and employees and includes an independent chairman. Although the parent company bears the financial cost of the plan, the trustee directors are responsible for the overall management and governance of JMEPS, including compliance with all applicable legislation and regulations. The trustee directors are required by law to act in the interests of all relevant beneficiaries and: to set certain policies; to manage the day-to-day administration of the benefits; and to set the plan\u2019s investment strategy following consultation with the parent company. UK pensions are regulated by the Pensions Regulator whose statutory objectives and regulatory powers are described on its website: www.thepensionsregulator.gov.uk The JMEPS Trustee Board considers how climate risk is integrated within investment processes when appointing, monitoring and withdrawing from investment managers using the investment consultant\u2019s Environmental, Social and Governance (ESG) ratings. The ESG ratings include consideration of climate risk management policies. On a periodic basis, JMEPS will review the ESG ratings assigned to the underlying investments based on the investment consultant\u2019s ESG research. The US pension plans are qualified pension arrangements and are subject to the requirements of the Employee Retirement Income Security Act, the Pension Protection Act 2006 and the Department of Labor and Internal Revenue. The plans are managed by a pension committee which acts as the fiduciary and, as such, is ultimately responsible for: the management of the plans\u2019 investments; compliance with all applicable legislation and regulations; and overseeing the general management of the plans. Other trustee or fiduciary arrangements that have similar responsibilities and obligations are in place for the group\u2019s other funded defined benefit pension plans outside of the UK and US. Benefits The UK defined benefit pension plan is segregated into two sections \u2013 a legacy section which provides final salary and career average pension benefits and a cash balance section. The legacy section provides benefits to members in the form of a set level of pension payable for life based on the member\u2019s length of service and final pensionable salary at retirement or averaged over their career with the company. The majority of the benefits attract inflation- related increases both before and after retirement. The final salary element of the legacy st section was closed to future accrual of benefits from 1 April 2010 and the career average st element of the legacy section was closed to new entrants on 1 October 2012, but remains open to future accrual for existing members. The cash balance section provides benefits to members at the point of retirement in the form of a cash lump sum. The benefits attract inflation-related increases before retirement but, following the payment of the retirement lump sum benefit, the plan has no obligation to pay any further benefits to the member. All new employees join the cash balance section of the plan. The group operates two defined benefit pension plans in the US. The hourly pension plan is for  unionised employees and provides a fixed retirement benefit for life based upon years of  service. The salaried pension plan provides retirement benefits for life based on the member\u2019s  length of service and final pensionable salary (averaged over the last five years). The salaried  plan benefits attract inflation-related increases before leaving but are non-increasing  thereafter. On retirement, members in either plan have the option to take the cash value of  their benefit instead of a lifetime annuity in which case the plan has no obligation to pay any  further benefits to the member.  The US salaried pension plan was closed to new entrants on 1 st  September 2013, and the US  hourly pension plan was closed to new entrants on 1 st  January 2019. The hourly pension plan  remains open to future accrual for existing members but the salaried pension plan will be  closed to future accrual from 1 st  July 2023 with plan participants transferring to a defined  contribution plan. All new US employees now join a defined contribution plan.  Other post-employment benefits  The group\u2019s principal post-employment medical plans are in the UK and US, and are unfunded  arrangements that have been closed to new entrants for over ten years.  Maturity profile  The estimated weighted average durations of the defined benefit obligations of the main  plans as at 31 st  March 2023 are:  Weighted average  duration Years  Pensions:  UK  16 US  10 Post-retirement medical benefits:  UK  9 US  9 Funding  Introduction  The group\u2019s principal defined benefit retirement plans are funded through separate fiduciary  or trustee administered funds that are independent of the sponsoring company. The  contributions paid to these arrangements are jointly agreed by the sponsoring company and  the relevant trustee or fiduciary body after each funding valuation and in consultation with  independent qualified actuaries. The plans\u2019 assets, together with the agreed funding  contributions, should be sufficient to meet the plans\u2019 future pension obligations.  UK valuations  UK legislation requires that pension plans are funded prudently and that, when undertaking a  funding valuation (every three years), assets are taken at their market value and liabilities are  determined based on a set of prudent assumptions set by the trustee following consultation  with their appointed actuary. The assumptions used for funding valuations may, therefore,  differ to the actuarial assumptions used for IAS 19, Employee Benefits, accounting purposes.  In January 2013, a special purpose vehicle (SPV), Johnson Matthey (Scotland) Limited  Partnership, was set up to provide deficit reduction contributions and greater security to the  trustee. The group invested \u00a350 million in a bond portfolio which is beneficially held by the  SPV. The income generated by the SPV is used to make annual distributions of \u00a33.5 million to  JMEPS for a period of up to 25 years. These annual distributions are only payable if the legacy  section of JMEPS continues to be in deficit, on a funding basis. This bond portfolio is held as a  non-current investment at fair value through other comprehensive income and the group\u2019s  liability to pay the income to the plan is not a plan asset under IAS 19 although it is for  actuarial funding valuation purposes. The SPV is exempt from the requirement to prepare  audited annual accounts as it is included on a consolidated basis in these accounts.  A funding valuation of JMEPS was carried out as at 1 st  April 2021 and showed that there was a  deficit of \u00a39 million in the legacy section of the plan, or a surplus of \u00a324 million after taking  account of the future additional deficit contributions from the SPV. The valuation also showed  a deficit in the cash balance section of the plan of \u00a31 million. The next triennial actuarial  valuation of JMEPS will be carried out as at 1 st  April 2024 with the results known later in  the year.  In accordance with the governing documentation of JMEPS, any future plan surplus would be  returned to the parent company by way of a refund assuming gradual settlement of the  liabilities over the lifetime of the plan. As such, there are no adjustments required in respect of  IFRIC 14, IAS 19 \u2013 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and  their Interaction.  US valuations  The last annual review of the US defined benefit pension plans was carried out by a qualified  actuary as at 1 st  July 2021 and showed that there was a surplus of $10 million on the projected  funding basis.  The assumptions used for funding valuations may differ to the actuarial assumptions used for  IAS 19 accounting purposes.  Other valuations  Similar funding valuations are undertaken on the group\u2019s other defined benefit pension plans  outside of the UK and US in accordance with prevailing local legislation.  Risk management  The group is exposed to a number of risks relating to its post-retirement pension plans, the most significant of which are:  Risk  Mitigation  Market (investment) risk   Asset returns may not move in line with the liabilities and may be subject to volatility. The group\u2019s various plans have highly diversified investment portfolios, investing in a wide range of assets  that provide reasonable assurance that no single security or type of security could have a material adverse  impact on the plan.  A de-risking strategy is in place to reduce volatility in the plans as a result of the mismatch between the assets  and liabilities. As the funding level of the plans improve and hit pre-agreed triggers, plan investments are  switched from return-seeking assets to liability-matching assets.  The plans implement partial currency hedging on their overseas assets to mitigate currency risk.  Interest (discount) rate risk   Liabilities are sensitive to movements in bond yields (interest rates), with lower  interest rates leading to an increase in the valuation of liabilities, albeit the impact  on the plan\u2019s funding level will be partially offset by an increase in the value of its  bond holdings.  The group\u2019s defined benefit plans hold a high proportion of their assets in government or corporate bonds,  which provide a natural hedge against falling interest rates.  In the UK, this interest rate hedge is extended by the use of interest rate swaps, such that the plan is 100%  hedged on the plan\u2019s funding basis. The swaps are held with several banks to reduce counterparty risk.  Inflation risk   Liabilities are sensitive to movements in inflation, with higher inflation leading to an  increase in the valuation of liabilities.  Where plan benefits provide inflation-related increases, the plan holds some inflation-linked assets which  provide a natural hedge against higher than expected inflation increases.  In the UK, this inflation hedge is extended by the use of inflation swaps, such that the plan is 100% hedged on the plan\u2019s funding basis. The swaps are held with several banks to reduce counterparty risk.  Longevity risk   The majority of the group\u2019s defined benefit plans provide benefits for the life of the  member, so the liabilities are sensitive to life expectancy, with increases in life  expectancy leading to an increase in the valuation of liabilities.  The group has closed most of its defined benefit pension plans to new entrants, replacing them with either a  cash balance plan or defined contribution plans, both of which are unaffected by life expectancy.  For the plans where a benefit for life continues to be payable, prudent mortality assumptions are used that  appropriately allow for a future improvement in life expectancy. These assumptions are reviewed on a  regular basis.  Liquidity risk   The pension plan may have insufficient access to cash to meet its short-term cash and  collateral obligations, such that adverse scenarios could force the sale of a less-liquid  assets at depressed prices.  The group\u2019s defined benefit plans hold sufficient liquid assets to meet its cashflow obligations and the  collateral requirements of its inflation and interest rate hedging. This reduces the risk of being a forced seller  of less-liquid assets.  Contributions  During the year, total contributions to the group\u2019s post-employment defined benefit plans were \u00a340 million (2022: \u00a343 million). It is estimated that the group will contribute approximately \u00a336  million to the post-employment defined benefit plans during the year ending 31 st  March 2024.  IAS 19 accounting  Principal actuarial assumptions  Qualified independent actuaries have updated the IAS 19 valuations of the group\u2019s major defined benefit plans to 31 st  March 2023. The assumptions used are chosen from a range of possible  actuarial assumptions which, due to the long-term nature of the plans, may not necessarily be borne out in practice.  Financial assumptions  2023 UK plan %  2023  US plans  %  2023 Other plans %  2022 UK plan %  2022 US plans %  2022  Other plans  %  First year's rate of increase in salaries  4.40 4.50  3.97 3.85 3.00 2.20  Ultimate rate of increase in salaries  3.40 4.50  2.20 3.85 3.00 2.20  Rate of increase in pensions in payment  2.90 \u2013  2.80 3.20 \u2013 2.11  Discount rate  4.80 4.90  4.40 2.80 3.70 2.13  Inflation  \u2013 2.50  3.90 \u2013 2.20 2.15  \u2022  UK Retail Prices Index (RPI)  3.10 \u2013  \u2013 3.60 \u2013 \u2013  \u2022  UK Consumer Prices Index (CPI)  2.65 \u2013  \u2013 3.10 \u2013 \u2013  Current medical benefits cost trend rate  12.50 \u2013  \u2013 5.40 \u2013 \u2013  Ultimate medical benefits cost trend rate  5.40 \u2013  \u2013 5.40 \u2013 \u2013  Demographic assumptions  The mortality assumptions are based on country-specific mortality tables and, where appropriate, include an allowance for future improvements in life expectancy. In addition, where credible data  exists, actual plan experience is taken into account. The group\u2019s most substantial pension liabilities are in the UK and the US where, using the mortality tables adopted, the expected lifetime of  average members currently at age 65 and average members at age 65 in 25 years\u2019 time (i.e. members who are currently aged 40 years) is respectively:  Currently age 65  Age 65 in 25 years  UK plan  US plans  UK plan  US plans  Male  88 86 89 88  Female  90 88 92 89  24 Post-employment benefits continued  Group continued  Financial information  Plan assets  Movements in the fair value of plan assets during the year were:  UK pension - legacy section \u00a3m  UK pension -  cash balance  section  \u00a3m  UK post- retirement medical benefits \u00a3m  US pensions \u00a3m  US post- retirement medical benefits \u00a3m  Other \u00a3m  Total  \u00a3m  A t 1 st  April 2021  2,142 128 \u2013 320 \u2013 56 2,646  Administrative expenses  (2) \u2013 \u2013 (1) \u2013 \u2013 (3)  Interest income  44 3 \u2013 10 \u2013 1 58  Return on plan assets excluding interest  27 (2) \u2013 (15) \u2013 (1) 9  Employee contributions  3 7 \u2013 1 1 \u201312 Company contributions  922 \u2013 9 1 142 Benefits paid  (63) (2) \u2013 (27) (2) (3) (97)  Disposal of business  \u2013 \u2013 \u2013 \u2013 \u2013 (46) (46)  Exchange adjustments  \u2013 \u2013 \u2013 13 \u2013 \u2013 13  A t 31 st  March 2022  2,160 156 \u2013 310 \u2013 8 2,634  Administrative expenses  (4) \u2013  \u2013 (1) \u2013 \u2013 (5)  Interest income  65 6  \u2013 12 \u2013 \u2013 83  Return on plan assets excluding interest  (698) (29)  \u2013 (57) \u2013 (1) (785)  Employee contributions  3 7  \u2013 \u2013 \u2013 \u2013 10  Company contributions  8 21  1 7 1 2 40  Benefits paid  (62) (2)  (1) (42) (1) (1) (109)  Exchange adjustments  \u2013 \u2013  \u2013 21 \u2013 \u2013 21  A t 31 st  March 2023  1,472 159  \u2013 250 \u2013 8 1,889  24 Post-employment benefits continued  Group continued  Financial information continued  Plan assets continued  The fair values of plan assets are analysed as follows:   2023   2022  UK pension- legacy section \u00a3m  UK pension - cash balance section \u00a3m  US pensions  \u00a3m  Other \u00a3m  UK pension- legacy section \u00a3m  UK pension - cash balance section \u00a3m  US pensions \u00a3m  Other  \u00a3m  Quoted corporate bonds  382 56 191  \u2013 924 93 227 5  Inflation and interest rate swaps  5 1 \u2013  \u2013 3 \u2013 \u2013 \u2013  Quoted government bonds  563 41 42  1 452 \u2013 61 \u2013  Cash and cash equivalents  46 5 2  \u2013 289 6 4 1  Quoted equity  212 56 15  1 340 57 18 1  Unquoted equity  51 \u2013 \u2013  \u2013 74 \u2013 \u2013 \u2013  Property  58 \u2013 \u2013  \u2013 73 \u2013 \u2013 \u2013  Insurance policies  \u2013 \u2013 \u2013  6 \u2013 \u2013 \u2013 1  Other  155 \u2013 \u2013  \u2013 5 \u2013 \u2013 \u2013  Plan assets  1,472 159 250  8 2,160 156 310 8  The UK plan\u2019s unquoted equities are assets within a pooled infrastructure fund where the underlying assets are a broad range of private infrastructure investments, diversified by geographic region,  infrastructure sector, underlying asset type and development stage. These infrastructure assets are valued using widely recognised valuation techniques which use market data and discounted cash  flows. The same valuation approach is used to determine the value of the swaps and insurance policies.  The UK plan\u2019s property represents an investment in the Blackrock UK Property Fund, which is a unitised fund where the underlying assets are taken at market value. The valuation of the fund is  independently audited by KPMG on an annual basis.  The defined benefit pension plans do not invest directly in Johnson Matthey Plc shares and no property or other assets owned by the pension plans are used by the group. Defined benefit obligation  Movements in the defined benefit obligation during the year were:  UK post- US post- UK pension -  retirement retirement UK pension- cash balance  medical US medical legacy section section  benefits pensions benefits Other Total  \u00a3m  \u00a3m  \u00a3m  \u00a3m  \u00a3m  \u00a3m  \u00a3m  st  At 1 April 2021  (1,956) (134) (8) (340) (31) (83) (2,552)  Current service cost (8) (26) \u2013 (9) (1) (1) (45)  Past service credit  \u2013 \u2013 \u2013 \u2013 11 \u2013 11  Interest cost  (40) (4) \u2013 (10) (1) (1) (56)  Employee contributions  (3) (7) \u2013 (1) (1) \u2013 (12)  Remeasurements due to changes in:  Financial assumptions  196 11 \u2013 35 2 2 246  Demographic assumptions  \u2013 \u2013 (1) 1 6 (1) 5  Experience adjustments  (61) (16) \u2013 \u2013 \u2013 \u2013 (77)  Benefits paid  63 2 \u2013 27 2 3 97  Disposal of business  \u2013 \u2013 \u2013 \u2013 \u2013 46 46  Exchange adjustments  \u2013 \u2013 \u2013 (15) \u2013 \u2013 (15)  st  At 31 March 2022  (1,809) (174) (9) (312) (13) (35) (2,352)  Current service cost  (4) (21)  \u2013 (5) \u2013 (1) (31)  Past service (cost) / credit  (2) \u2013  \u2013 22 \u2013 \u2013 20  Interest cost  (56) (5)  \u2013 (12) (1) (1) (75)  Employee contributions  (3) (7)  \u2013 \u2013 \u2013 \u2013 (10)  Remeasurements due to changes in:     Financial assumptions  577 77  1 52 1 7 715  Demographic assumptions  2 \u2013  \u2013 \u2013 \u2013 \u2013 2  Experience adjustments  (70) (4)  \u2013 (9) 2 \u2013 (81)  Benefits paid  62 2  1 42 1 1 109  Disposal of business  \u2013 \u2013  \u2013 \u2013 \u2013 3 3  Exchange adjustments  \u2013 \u2013  \u2013 (22) \u2013 (3) (25)  st  At 31 March 2023  (1,303) (132)  (7) (244) (10) (29) (1,725)  Reimbursement rights  A government subsidy is receivable under the US Medicare legislation as the US post-retirement medical benefits plan is actuarially equivalent to the Medicare Prescription Drug Act and there is an  insurance policy taken out to reinsure the pension commitments of one of the small pension plans which does not meet the definition of a qualifying insurance policy. These are accounted for as  reimbursement rights and are shown on the balance sheet in post-employment benefit net assets.  Movements in the reimbursement rights during the year were:  US post- retirement medical benefits \u00a3m  Other \u00a3m  Total  \u00a3m  At 1 st  April 2021  6 \u2013 6  Return on assets excluding interest  (6) \u2013 (6)  Exchange adjustments  \u2013 1 1  A t 31 st  March 2022 and 31 st  March 2023  \u2013 1 1  Net post-employment benefit assets and liabilities  The net post-employment benefit assets and liabilities are:  UK pension- legacy section \u00a3m  UK pension -  cash balance  section  \u00a3m  UK post- retirement medical benefits \u00a3m  US pensions \u00a3m  US post- retirement medical benefits \u00a3m  Other \u00a3m  Total  \u00a3m  A t 31 st  March 2023     Defined benefit obligation  (1,303) (132)  (7) (244) (10) (29) (1,725)  Fair value of plan assets  1,472 159  \u2013 250 \u2013 8 1,889  Reimbursement rights  \u2013 \u2013  \u2013 \u2013 \u2013 1 1  Net post-employment benefit assets and liabilities  169 27  (7) 6 (10) (20) 165  A t 31 st  March 2022  Defined benefit obligation  (1,809) (174) (9) (312) (13) (35) (2,352)  Fair value of plan assets  2,160 156 \u2013 310 \u2013 8 2,634  Reimbursement rights  \u2013 \u2013 \u2013 \u2013 \u2013 1 1  Net post-employment benefit assets and liabilities  351 (18) (9) (2) (13) (26) 283  These are included in the balance sheet as follows:  2023  Post-  employment  benefit  net assets  \u00a3m  2023  Employee benefit net obligations \u00a3m  2023 Total \u00a3m  2022 Post- employment benefit net assets \u00a3m  2022  Employee benefit net obligations \u00a3m  2022  Total  \u00a3m  UK pension - legacy section  169  \u2013 169 351 \u2013 351  UK pension - cash balance section  27  \u2013 27 \u2013 (18) (18)  UK post-retirement medical benefits  \u2013  (7) (7) \u2013 (9) (9)  US pensions  6  \u2013 6 \u2013 (2) (2)  US post-retirement medical benefits  \u2013  (10) (10) \u2013 (13) (13)  Other  1  (21) (20) 1 (27) (26)  Total post-employment plans  203  (38) 165 352 (69) 283  Other long-term employee benefits    (3) (3)  Total long-term employee benefit obligations    (41) (72)  Income statement  Amounts recognised in the income statement for long term employment benefits were:  2023 \u00a3m  2022  \u00a3m  Administrative expenses  (5) (3)  Current service cost  (31) (45)  Past service credit  20 11  Defined benefit post-employment costs charged to operating profit  (16) (37)  Defined contribution plans\u2019 expense  (24) (24)  Other long term employee benefits  \u2013 (1)  Charge to operating profit  (40) (62)  Interest on post-employment benefits charged to finance income  8 2  Charge to profit before tax  (32) (60)  Statement of total comprehensive income  Amounts recognised in the statement of total comprehensive income for long term employment benefits were:  2023 \u00a3m  2022  \u00a3m  Return on plan assets excluding interest  (785) 9  Remeasurements due to changes in:   Financial assumptions  715 246  Experience adjustments  (81) (77)  Demographic assumptions  2 5  Reimbursement rights - return on assets excluding interest  \u2013 (6 ) Remeasurements of post-employment benefit assets and liabilities  (149) 177  Sensitivity analysis  The calculations of the defined benefit obligations are sensitive to the assumptions used. The following summarises the estimated impact on the group\u2019s main plans of a change in the assumption  while holding all other assumptions constant. This sensitivity analysis may not be representative of the actual change as it is unlikely that the change in assumptions would occur in isolation of one another.  Financial assumptions  A 0.1% change in the discount rate and inflation assumptions would (increase) / decrease the UK and US pension plans\u2019 defined benefit obligations at 31 st  March 2023 as follows: 0.1% increase  0.1% decrease UK plan \u00a3m  US plans \u00a3m  UK plan \u00a3m  US plans  \u00a3m  Effect of discount rate  22 2 (20) (2)  Effect of inflation  (19) \u2013 21 \u2013  Demographic assumptions  A one-year increase in life expectancy would increase the UK and US pension plans' defined benefit obligation by \u00a336 million and \u00a35 million, respectively.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "Contributions  During the year, total contributions to the group\u2019s post-employment defined benefit plans were \u00a340 million (2022: \u00a343 million). It is estimated that the group will contribute approximately \u00a336  million to the post-employment defined benefit plans during the year ending 31 st  March 2024.  IAS 19 accounting  Principal actuarial assumptions  Qualified independent actuaries have updated the IAS 19 valuations of the group\u2019s major defined benefit plans to 31 st  March 2023. The assumptions used are chosen from a range of possible  actuarial assumptions which, due to the long-term nature of the plans, may not necessarily be borne out in practice.  Financial assumptions  2023 UK plan %  2023  US plans  %  2023 Other plans %  2022 UK plan %  2022 US plans %  2022  Other plans  %  First year's rate of increase in salaries  4.40 4.50  3.97 3.85 3.00 2.20  Ultimate rate of increase in salaries  3.40 4.50  2.20 3.85 3.00 2.20  Rate of increase in pensions in payment  2.90 \u2013  2.80 3.20 \u2013 2.11  Discount rate  4.80 4.90  4.40 2.80 3.70 2.13  Inflation  \u2013 2.50  3.90 \u2013 2.20 2.15  \u2022  UK Retail Prices Index (RPI)  3.10 \u2013  \u2013 3.60 \u2013 \u2013  \u2022  UK Consumer Prices Index (CPI)  2.65 \u2013  \u2013 3.10 \u2013 \u2013  Current medical benefits cost trend rate  12.50 \u2013  \u2013 5.40 \u2013 \u2013  Ultimate medical benefits cost trend rate  5.40 \u2013  \u2013 5.40 \u2013 \u2013  Demographic assumptions  The mortality assumptions are based on country-specific mortality tables and, where appropriate, include an allowance for future improvements in life expectancy. In addition, where credible data  exists, actual plan experience is taken into account. The group\u2019s most substantial pension liabilities are in the UK and the US where, using the mortality tables adopted, the expected lifetime of  average members currently at age 65 and average members at age 65 in 25 years\u2019 time (i.e. members who are currently aged 40 years) is respectively:  Currently age 65  Age 65 in 25 years  UK plan  US plans  UK plan  US plans  Male  88 86 89 88  Female  90 88 92 89  Group continued  Financial information  Plan assets  Movements in the fair value of plan assets during the year were:  UK pension - legacy section \u00a3m  UK pension -  cash balance  section  \u00a3m  UK post- retirement medical benefits \u00a3m  US pensions \u00a3m  US post- retirement medical benefits \u00a3m  Other \u00a3m  Total  \u00a3m  A t 1 st  April 2021  2,142 128 \u2013 320 \u2013 56 2,646  Administrative expenses  (2) \u2013 \u2013 (1) \u2013 \u2013 (3)  Interest income  44 3 \u2013 10 \u2013 1 58  Return on plan assets excluding interest  27 (2) \u2013 (15) \u2013 (1) 9  Employee contributions  3 7 \u2013 1 1 \u201312 Company contributions  922 \u2013 9 1 142 Benefits paid  (63) (2) \u2013 (27) (2) (3) (97)  Disposal of business  \u2013 \u2013 \u2013 \u2013 \u2013 (46) (46)  Exchange adjustments  \u2013 \u2013 \u2013 13 \u2013 \u2013 13  A t 31 st  March 2022  2,160 156 \u2013 310 \u2013 8 2,634  Administrative expenses  (4) \u2013  \u2013 (1) \u2013 \u2013 (5)  Interest income  65 6  \u2013 12 \u2013 \u2013 83  Return on plan assets excluding interest  (698) (29)  \u2013 (57) \u2013 (1) (785)  Employee contributions  3 7  \u2013 \u2013 \u2013 \u2013 10  Company contributions  8 21  1 7 1 2 40  Benefits paid  (62) (2)  (1) (42) (1) (1) (109)  Exchange adjustments  \u2013 \u2013  \u2013 21 \u2013 \u2013 21  A t 31 st  March 2023  1,472 159  \u2013 250 \u2013 8 1,889  Group continued Financial information continued Plan assets continued The fair values of plan assets are analysed as follows:  2023   2022 UK pension- legacy section \u00a3m UK pension - cash balance section \u00a3m US pensions \u00a3m Other \u00a3m UK pension- legacy section \u00a3m UK pension - cash balance section \u00a3m US pensions \u00a3m Other \u00a3m Quoted corporate bonds  382 56 191  \u2013 924 93 227 5 Inflation and interest rate swaps  5 1 \u2013  \u2013 3 \u2013 \u2013 \u2013 Quoted government bonds  563 41 42  1 452 \u2013 61 \u2013 Cash and cash equivalents  46 5 2  \u2013 289 6 4 1 Quoted equity  212 56 15  1 340 57 18 1 Unquoted equity  51 \u2013 \u2013  \u2013 74 \u2013 \u2013 \u2013 Property  58 \u2013 \u2013  \u2013 73 \u2013 \u2013 \u2013 Insurance policies  \u2013 \u2013 \u2013  6 \u2013 \u2013 \u2013 1 Other  155 \u2013 \u2013  \u2013 5 \u2013 \u2013 \u2013 Plan assets  1,472 159 250  8 2,160 156 310 8 The UK plan\u2019s unquoted equities are assets within a pooled infrastructure fund where the underlying assets are a broad range of private infrastructure investments, diversified by geographic region, infrastructure sector, underlying asset type and development stage. These infrastructure assets are valued using widely recognised valuation techniques which use market data and discounted cash flows. The same valuation approach is used to determine the value of the swaps and insurance policies. The UK plan\u2019s property represents an investment in the Blackrock UK Property Fund, which is a unitised fund where the underlying assets are taken at market value. The valuation of the fund is independently audited by KPMG on an annual basis. The defined benefit pension plans do not invest directly in Johnson Matthey Plc shares and no property or other assets owned by the pension plans are used by the group. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDefinedContributionPlansExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "Group continued Financial information continued Defined benefit obligation Movements in the defined benefit obligation during the year were: UK post- US post- UK pension - retirement retirement UK pension- cash balance medical US medical legacy section section benefits pensions benefits Other Total \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m st At 1 April 2021 (1,956) (134) (8) (340) (31) (83) (2,552) Current service cost (8) (26) \u2013 (9) (1) (1) (45) Past service credit \u2013 \u2013 \u2013 \u2013 11 \u2013 11 Interest cost (40) (4) \u2013 (10) (1) (1) (56) Employee contributions (3) (7) \u2013 (1) (1) \u2013 (12) Remeasurements due to changes in: Financial assumptions 196 11 \u2013 35 2 2 246 Demographic assumptions \u2013 \u2013 (1) 1 6 (1) 5 Experience adjustments (61) (16) \u2013 \u2013 \u2013 \u2013 (77) Benefits paid 63 2 \u2013 27 2 3 97 Disposal of business \u2013 \u2013 \u2013 \u2013 \u2013 46 46 Exchange adjustments \u2013 \u2013 \u2013 (15) \u2013 \u2013 (15) st At 31 March 2022 (1,809) (174) (9) (312) (13) (35) (2,352) Current service cost  (4) (21)  \u2013 (5) \u2013 (1) (31) Past service (cost) / credit  (2) \u2013  \u2013 22 \u2013 \u2013 20 Interest cost  (56) (5)  \u2013 (12) (1) (1) (75) Employee contributions  (3) (7)  \u2013 \u2013 \u2013 \u2013 (10) Remeasurements due to changes in:     Financial assumptions  577 77  1 52 1 7 715 Demographic assumptions  2 \u2013  \u2013 \u2013 \u2013 \u2013 2 Experience adjustments  (70) (4)  \u2013 (9) 2 \u2013 (81) Benefits paid  62 2  1 42 1 1 109 Disposal of business  \u2013 \u2013  \u2013 \u2013 \u2013 3 3 Exchange adjustments  \u2013 \u2013  \u2013 (22) \u2013 (3) (25) st At 31 March 2023  (1,303) (132)  (7) (244) (10) (29) (1,725) Reimbursement rights A government subsidy is receivable under the US Medicare legislation as the US post-retirement medical benefits plan is actuarially equivalent to the Medicare Prescription Drug Act and there is an insurance policy taken out to reinsure the pension commitments of one of the small pension plans which does not meet the definition of a qualifying insurance policy. These are accounted for as reimbursement rights and are shown on the balance sheet in post-employment benefit net assets. Movements in the reimbursement rights during the year were: US post- retirement medical benefits \u00a3m Other \u00a3m Total \u00a3m At 1 st April 2021  6 \u2013 6 Return on assets excluding interest  (6) \u2013 (6) Exchange adjustments  \u2013 1 1 A t 31 st March 2022 and 31 st March 2023  \u2013 1 1 Net post-employment benefit assets and liabilities The net post-employment benefit assets and liabilities are: UK pension- legacy section \u00a3m UK pension - cash balance section \u00a3m UK post- retirement medical benefits \u00a3m US pensions \u00a3m US post- retirement medical benefits \u00a3m Other \u00a3m Total \u00a3m A t 31 st March 2023     Defined benefit obligation  (1,303) (132)  (7) (244) (10) (29) (1,725) Fair value of plan assets  1,472 159  \u2013 250 \u2013 8 1,889 Reimbursement rights  \u2013 \u2013  \u2013 \u2013 \u2013 1 1 Net post-employment benefit assets and liabilities  169 27  (7) 6 (10) (20) 165 A t 31 st March 2022 Defined benefit obligation (1,809) (174) (9) (312) (13) (35) (2,352) Fair value of plan assets 2,160 156 \u2013 310 \u2013 8 2,634 Reimbursement rights \u2013 \u2013 \u2013 \u2013 \u2013 1 1 Net post-employment benefit assets and liabilities  351 (18) (9) (2) (13) (26) 283 These are included in the balance sheet as follows: 2023 Post- employment benefit net assets \u00a3m 2023 Employee benefit net obligations \u00a3m 2023 Total \u00a3m 2022 Post- employment benefit net assets \u00a3m 2022 Employee benefit net obligations \u00a3m 2022 Total \u00a3m UK pension - legacy section  169  \u2013 169 351 \u2013 351 UK pension - cash balance section  27  \u2013 27 \u2013 (18) (18) UK post-retirement medical benefits  \u2013  (7) (7) \u2013 (9) (9) US pensions  6  \u2013 6 \u2013 (2) (2) US post-retirement medical benefits  \u2013  (10) (10) \u2013 (13) (13) Other  1  (21) (20) 1 (27) (26) Total post-employment plans  203  (38) 165 352 (69) 283 Other long-term employee benefits    (3) (3)  Total long-term employee benefit obligations    (41) (72)  Income statement Amounts recognised in the income statement for long term employment benefits were: 2023 \u00a3m 2022 \u00a3m Administrative expenses  (5) (3) Current service cost  (31) (45) Past service credit  20 11 Defined benefit post-employment costs charged to operating profit  (16) (37) Defined contribution plans\u2019 expense  (24) (24) Other long term employee benefits  \u2013 (1) Charge to operating profit  (40) (62) Interest on post-employment benefits charged to finance income  8 2 Charge to profit before tax  (32) (60) Group continued  Financial information continued  Statement of total comprehensive income  Amounts recognised in the statement of total comprehensive income for long term employment benefits were:  2023 \u00a3m  2022  \u00a3m  Return on plan assets excluding interest  (785) 9  Remeasurements due to changes in:   Financial assumptions  715 246  Experience adjustments  (81) (77)  Demographic assumptions  2 5  Reimbursement rights - return on assets excluding interest  \u2013 (6 ) Remeasurements of post-employment benefit assets and liabilities  (149) 177  Sensitivity analysis  The calculations of the defined benefit obligations are sensitive to the assumptions used. The following summarises the estimated impact on the group\u2019s main plans of a change in the assumption  while holding all other assumptions constant. This sensitivity analysis may not be representative of the actual change as it is unlikely that the change in assumptions would occur in isolation of one another.  Financial assumptions  A 0.1% change in the discount rate and inflation assumptions would (increase) / decrease the UK and US pension plans\u2019 defined benefit obligations at 31 st  March 2023 as follows: 0.1% increase  0.1% decrease UK plan \u00a3m  US plans \u00a3m  UK plan \u00a3m  US plans  \u00a3m  Effect of discount rate  22 2 (20) (2)  Effect of inflation  (19) \u2013 21 \u2013  Demographic assumptions  A one-year increase in life expectancy would increase the UK and US pension plans' defined benefit obligation by \u00a336 million and \u00a35 million, respectively.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "25 Share capital and other reserves Share capital Number \u00a3m Issued and fully paid ordinary shares   At 1 st April 2021  198,940,606 221 Share buyback  (3,078,841) (3) At 31 st March 2022  195,861,765 218 Share buyback  (2,271,920) (3) At 31 st March 2023  193,589,845 215 Details of outstanding allocations under the company\u2019s long term incentive plans and awards under the deferred bonus which have yet to mature are disclosed in note 30. On 13 th May 2022, the company completed its \u00a3200 million share buyback programme which commenced on 21 st December 2021. During the year the company purchased 2,271,920 shares at a cost of \u00a345 million. This \u00a345 million was recognised within trade and other payables as at 31 st March 2022. The total number of treasury shares held was 10,136,428 (2022: 10,467,585) at a total cost of \u00a3186 million (2022: \u00a3192 million). The group and parent company\u2019s employee share ownership trust (ESOT) also buys shares on the open market and holds them in trust for employees participating in the group\u2019s executive long term incentive plans. At 31 st March 2023, the ESOT held 570,053 shares (2022: 737,566 shares) which had not yet vested unconditionally to employees. Computershare Trustees (CI) Limited, as trustee for the ESOT, has waived its dividend entitlement. Dividends 2023 \u00a3m 2022 \u00a3m 2020/21 final ordinary dividend paid \u2013 50.00 pence per share  \u2013 96 2021/22 interim ordinary dividend paid \u2013 22.00 pence per share  \u2013 43 2021/22 final ordinary dividend paid \u2013 55.00 pence per share  100 \u2013 2022/23 interim ordinary dividend paid \u201322.00 pence per share  41 \u2013 Total dividends  141 139 A final dividend of 55.0 pence per ordinary share has been proposed by the board which will be paid on 1 st August 2023 to shareholders on the register at the close of business on 8 th June 2023, subject to shareholders\u2019 approval. The estimated amount to be paid is \u00a3101 million and has not been recognised in these accounts. The board is responsible for the group\u2019s capital management including the approval of dividends. This includes an assessment of both the level of reserves legally available for distribution and consideration as to whether Johnson Matthey Plc would be solvent and maintain sufficient liquidity following any proposed distribution. The board has assessed the level of distributable profits as at 31 st March 2023 and is satisfied that they are sufficient to support the proposed dividend. Other reserves Capital redemption reserve, The capital redemption reserve represents the cumulative nominal value of the company\u2019s ordinary shares repurchased and subsequently cancelled. Foreign currency translation reserve, The foreign currency translation reserve comprises all foreign currency differences arising from the translation of the financial statements of foreign operations. Fair value through other comprehensive income reserve, The fair value through other comprehensive income reserve represents the equity movements on financial assets held within this category. Hedging reserve, The hedging reserve comprises the effective portion of the cumulative net change in the fair value of cash flow hedging instruments. The Foreign currency translation reserve includes \u00a312 million (2023: \u00a33 million) in relation to continuing hedge relationships and \u00a33 million (2022: \u00a33 million) in relation to discontinued hedge relationships. All cash flow hedge reserves balances relate to continuing hedge relationships. 25 Share capital and other reserves continued  Group  Capital redemption reserve \u00a3m  Foreign  currency  translation  reserve  \u00a3m  Fair value  through other  comprehensive  income reserve \u00a3m  Hedging reserve  Total  other  reserves  \u00a3m  Forward  currency contracts \u00a3m  Cross currency contracts \u00a3m  Forward  metal contracts \u00a3m  At 1 st  April 2021  7 (11) 5 7 \u2013 (8) \u2013  Cash flow hedges \u2013 (losses) / gains taken to equity  \u2013 \u2013 \u2013 (14) 3 (31) (42)  Cash flow hedges \u2013 transferred to revenue (income statement)  \u2013 \u2013 \u2013 2 \u2013 \u2013 2  Cash flow hedges \u2013 transferred to foreign exchange (income statement)  \u2013 \u2013 \u2013 \u2013 (3) \u2013 (3)  Cash flow hedges \u2013 transferred to inventory (balance sheet)  \u2013 \u2013 \u2013 \u2013 \u2013 7 7  Fair value losses on net investment hedges taken to equity  \u2013(2) \u2013 \u2013 \u2013 \u2013(2)  Fair value losses on investments at fair value through other comprehensive income  \u2013 \u2013 (5) \u2013 \u2013 \u2013 (5)  Exchange differences on translation of foreign operations taken to equity  \u201380 \u2013 \u2013 \u2013 \u201380 Cancelled ordinary shares from share buyback  3 \u2013 \u2013 \u2013 \u2013 \u2013 3  Tax on above items taken directly to or transferred from equity  \u2013 2 \u2013 \u2013 \u2013 810 At 31 st  March 2022  10 69 \u2013 (5) \u2013 (24) 50  Cash flow hedges \u2013 (losses) / gains taken to equity  \u2013 \u2013  \u2013 (10) 9 72 71  Cash flow hedges \u2013 transferred to revenue (income statement)  \u2013 \u2013  \u2013 6 \u2013 38 44  Cash flow hedges \u2013 transferred to cost of sales (income statement)  \u2013 \u2013  \u2013 6 \u2013 \u2013 6  Cash flow hedges \u2013 transferred to foreign exchange (income statement)  \u2013 \u2013  \u2013 \u2013 (7) \u2013 (7)  Fair value losses on net investment hedges taken to equity  \u2013 (10)  \u2013 \u2013 \u2013 \u2013 (10)  Fair value losses on investments at fair value through other comprehensive income  \u2013 \u2013  (12) \u2013 \u2013 \u2013 (12)  Exchange differences on translation of foreign operations taken to equity  \u2013 1  \u2013 \u2013 \u2013 \u2013 1  Cancelled ordinary shares from share buyback  3 \u2013  \u2013 \u2013 \u2013 \u2013 3  Tax on above items taken directly to or transferred from equity  \u2013 \u2013  \u2013 (1) (1) (26) (28)  A t 31 st  March 2023  13 60  (12) (4) 1 60 118  Capital  The group's policy for managing capital is to maintain an efficient balance sheet to ensure that the group always has sufficient resources to be able to invest in future growth. The group uses Return  on Invested Capital to provide a measure of its efficiency in allocating the capital under its control to profitable investments (see note 34). Capital employed is defined as total equity, excluding post  tax pension net assets, plus net debt. During the year, the group complied with all externally imposed capital requirements to which it is subject.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "Share capital Number \u00a3m Issued and fully paid ordinary shares   At 1 st April 2021  198,940,606 221 Share buyback  (3,078,841) (3) At 31 st March 2022  195,861,765 218 Share buyback  (2,271,920) (3) At 31 st March 2023  193,589,845 215 Details of outstanding allocations under the company\u2019s long term incentive plans and awards under the deferred bonus which have yet to mature are disclosed in note 30.  On 13 th May 2022, the company completed its \u00a3200 million share buyback programme which commenced on 21 st  December 2021. During the year the company purchased 2,271,920 shares at a  cost of \u00a345 million. This \u00a345 million was recognised within trade and other payables as at 31 st  March 2022. The total number of treasury shares held was 10,136,428 (2022: 10,467,585) at a total  cost of \u00a3186 million (2022: \u00a3192 million). The group and parent company\u2019s employee share ownership trust (ESOT) also buys shares on the open market and holds them in trust for employees participating in the group\u2019s executive long term  incentive plans. At 31 st March 2023, the ESOT held 570,053 shares (2022: 737,566 shares) which had not yet vested unconditionally to employees. Computershare Trustees (CI) Limited, as trustee  for the ESOT, has waived its dividend entitlement.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "Dividends  2023 \u00a3m  2022  \u00a3m  2020/21 final ordinary dividend paid \u2013 50.00 pence per share  \u2013 96  2021/22 interim ordinary dividend paid \u2013 22.00 pence per share  \u2013 43  2021/22 final ordinary dividend paid \u2013 55.00 pence per share  100 \u2013  2022/23 interim ordinary dividend paid \u201322.00 pence per share  41 \u2013  Total dividends  141 139  A final dividend of 55.0 pence per ordinary share has been proposed by the board which will be paid on 1 st August 2023 to shareholders on the register at the close of business on 8 th June 2023,  subject to shareholders\u2019 approval. The estimated amount to be paid is \u00a3101 million and has not been recognised in these accounts.  The board is responsible for the group\u2019s capital management including the approval of dividends. This includes an assessment of both the level of reserves legally available for distribution and consideration as to whether Johnson Matthey Plc would be solvent and maintain sufficient liquidity following any proposed distribution. The board has assessed the level of distributable profits as at  31 st  March 2023 and is satisfied that they are sufficient to support the proposed dividend.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "Other reserves  Capital redemption reserve, The capital redemption reserve represents the cumulative nominal value of the company\u2019s ordinary shares repurchased and subsequently cancelled.  Foreign currency translation reserve, The foreign currency translation reserve comprises all foreign currency differences arising from the translation of the financial statements of  foreign operations.  Fair value through other comprehensive income reserve, The fair value through other comprehensive income reserve represents the equity movements on financial assets held within  this category.  Hedging reserve, The hedging reserve comprises the effective portion of the cumulative net change in the fair value of cash flow hedging instruments.  The Foreign currency translation reserve includes \u00a312 million (2023: \u00a33 million) in relation to continuing hedge relationships and \u00a33 million (2022: \u00a33 million) in relation to discontinued hedge  relationships. All cash flow hedge reserves balances relate to continuing hedge relationships.  Group Capital redemption reserve \u00a3m Foreign currency translation reserve \u00a3m Fair value through other comprehensive income reserve \u00a3m Hedging reserve Total other reserves \u00a3m Forward currency contracts \u00a3m Cross currency contracts \u00a3m Forward metal contracts \u00a3m At 1 st April 2021 7 (11) 5 7 \u2013 (8) \u2013 Cash flow hedges \u2013 (losses) / gains taken to equity \u2013 \u2013 \u2013 (14) 3 (31) (42) Cash flow hedges \u2013 transferred to revenue (income statement) \u2013 \u2013 \u2013 2 \u2013 \u2013 2 Cash flow hedges \u2013 transferred to foreign exchange (income statement) \u2013 \u2013 \u2013 \u2013 (3) \u2013 (3) Cash flow hedges \u2013 transferred to inventory (balance sheet) \u2013 \u2013 \u2013 \u2013 \u2013 7 7 Fair value losses on net investment hedges taken to equity \u2013(2) \u2013 \u2013 \u2013 \u2013(2) Fair value losses on investments at fair value through other comprehensive income \u2013 \u2013 (5) \u2013 \u2013 \u2013 (5) Exchange differences on translation of foreign operations taken to equity \u201380 \u2013 \u2013 \u2013 \u201380 Cancelled ordinary shares from share buyback 3 \u2013 \u2013 \u2013 \u2013 \u2013 3 Tax on above items taken directly to or transferred from equity \u2013 2 \u2013 \u2013 \u2013 810 At 31 st March 2022 10 69 \u2013 (5) \u2013 (24) 50 Cash flow hedges \u2013 (losses) / gains taken to equity  \u2013 \u2013  \u2013 (10) 9 72 71 Cash flow hedges \u2013 transferred to revenue (income statement)  \u2013 \u2013  \u2013 6 \u2013 38 44 Cash flow hedges \u2013 transferred to cost of sales (income statement)  \u2013 \u2013  \u2013 6 \u2013 \u2013 6 Cash flow hedges \u2013 transferred to foreign exchange (income statement)  \u2013 \u2013  \u2013 \u2013 (7) \u2013 (7) Fair value losses on net investment hedges taken to equity  \u2013 (10)  \u2013 \u2013 \u2013 \u2013 (10) Fair value losses on investments at fair value through other comprehensive income  \u2013 \u2013  (12) \u2013 \u2013 \u2013 (12) Exchange differences on translation of foreign operations taken to equity  \u2013 1  \u2013 \u2013 \u2013 \u2013 1 Cancelled ordinary shares from share buyback  3 \u2013  \u2013 \u2013 \u2013 \u2013 3 Tax on above items taken directly to or transferred from equity  \u2013 \u2013  \u2013 (1) (1) (26) (28) A t 31 st March 2023  13 60  (12) (4) 1 60 118 Capital The group's policy for managing capital is to maintain an efficient balance sheet to ensure that the group always has sufficient resources to be able to invest in future growth. The group uses Return on Invested Capital to provide a measure of its efficiency in allocating the capital under its control to profitable investments (see note 34). Capital employed is defined as total equity, excluding post tax pension net assets, plus net debt. During the year, the group complied with all externally imposed capital requirements to which it is subject. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "26 Discontinued operations and assets and liabilities classified as  held for sale  The group strategically drives for efficiency and disciplined capital allocation to enhance  returns, as such we continue to actively manage our portfolio. In line with this strategy and to  focus on our core businesses, during the period we completed the sale of our Health, Battery  Materials UK, Battery Materials Canada and Piezo Products businesses. Refer to note 27 for  further information on these disposals.  The Health segment is classified as a discontinued operation and presented separately in the  consolidated income statement. The Health segment was classified as held for sale and a  discontinued operation for the year to 31 st  March 2022.  Financial information relating to the Health discontinued operations for the period to disposal  date (1 st June 2022) is set out below. The 30% equity interest in the business is equity  accounted as an investment in associate, see note 15.  2023 \u00a3m  2022 \u00a3m  Revenue  35 164 Expenses  (41) (161) Underlying operating (loss) / profit from discontinued operations  (6) 3 Major impairment and restructuring costs from discontinued operations  \u2013 (242) Loss before tax from discontinued operations  (6) (239) Tax credit  2 22 Loss after tax from discontinued operations  (4) (217) Profit on disposal of discontinued operations after tax (see note 27)*  16 \u2013 Profit / (loss) from discontinued operations  12 (217) Exchange differences on translation of discontinued operations  (32) 5 Other comprehensive (expense) / income from discontinued operations (32) 5 Total comprehensive expense from discontinued operations  (20) (212) Net cash inflow from operating activities  13 33 Net cash outflow from investing activities  (5) (30) Net cash outflow from financing activities  \u2013 (6) Net increase / (decrease) in cash generated by the discontinued  operations  8 (3)  pence  pence  Earnings / (loss) per ordinary share from discontinued operations  Basic earnings / (loss) per ordinary share from discontinued operations  6.7 (113.5) Diluted earnings / (loss) per ordinary share from discontinued operations  6.6 (113.5) *  The profit on disposal of discontinued operations after tax includes a tax credit of \u00a35 million. The group decided to sell its Battery Materials Germany and Poland business. As at 31 st March  2023, the fair value of the proceeds less costs to sell for the Battery Materials business was  estimated to be \u00a315 million. The business is classified as a disposal group held for sale.  Additionally, in May 2023 the group agreed to sell its Diagnostic Services business. As at 31 st  March 2023, the proceeds less costs to sell for the Diagnostic Services business was estimated  to be \u00a337 million and so an impairment of \u00a34 million against goodwill has been recognised,  see note 5. The business is classified as a disposal group held for sale.  The major classes of assets and liabilities comprising the businesses classified as held for sale as  at 31 st  March are:  2023  2022  \u00a3m  Diagnostic Services \u00a3m  Battery Materials \u00a3m  Total \u00a3m  Non-current assets   Property, plant and equipment  10 17 27 146  Right-of-use-assets  9 \u2013 9 2  Other intangible assets  \u2013 1 1 52  Deferred tax assets  3 \u2013 3 \u2013  Current assets   Inventories  5 \u2013 5 138  Taxation recoverable  \u2013 \u2013 \u2013 1  Trade and other receivables  30 \u2013 30 63  A ssets classified as held for sale  57 18 75 402  Current liabilities   Trade and other payables  (11) (3) (14) (60)  Lease liabilities  (1) \u2013 (1) (2)  Taxation liabilities  (1) \u2013 (1) \u2013  Cash and cash equivalents \u2013 bank overdrafts  \u2013 \u2013 \u2013 (8)  Provisions  \u2013 \u2013 \u2013 (2)  Non-current    Lease liabilities  (9) \u2013 (9) (7)  Provisions  \u2013 \u2013 \u2013 (1)  Liabilities classified as held for sale  (22) (3) (25) (80)  Net assets of disposal group  35 15 50 322  The prior year held for sale balances relate to Health and Battery Materials. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "26 Discontinued operations and assets and liabilities classified as  held for sale  The group strategically drives for efficiency and disciplined capital allocation to enhance  returns, as such we continue to actively manage our portfolio. In line with this strategy and to  focus on our core businesses, during the period we completed the sale of our Health, Battery  Materials UK, Battery Materials Canada and Piezo Products businesses. Refer to note 27 for  further information on these disposals.  The Health segment is classified as a discontinued operation and presented separately in the  consolidated income statement. The Health segment was classified as held for sale and a  discontinued operation for the year to 31 st  March 2022.  Financial information relating to the Health discontinued operations for the period to disposal  date (1 st June 2022) is set out below. The 30% equity interest in the business is equity  accounted as an investment in associate, see note 15.  2023 \u00a3m  2022 \u00a3m  Revenue  35 164 Expenses  (41) (161) Underlying operating (loss) / profit from discontinued operations  (6) 3 Major impairment and restructuring costs from discontinued operations  \u2013 (242) Loss before tax from discontinued operations  (6) (239) Tax credit  2 22 Loss after tax from discontinued operations  (4) (217) Profit on disposal of discontinued operations after tax (see note 27)*  16 \u2013 Profit / (loss) from discontinued operations  12 (217) Exchange differences on translation of discontinued operations  (32) 5 Other comprehensive (expense) / income from discontinued operations (32) 5 Total comprehensive expense from discontinued operations  (20) (212) Net cash inflow from operating activities  13 33 Net cash outflow from investing activities  (5) (30) Net cash outflow from financing activities  \u2013 (6) Net increase / (decrease) in cash generated by the discontinued  operations  8 (3)  pence  pence  Earnings / (loss) per ordinary share from discontinued operations  Basic earnings / (loss) per ordinary share from discontinued operations  6.7 (113.5) Diluted earnings / (loss) per ordinary share from discontinued operations  6.6 (113.5) *  The profit on disposal of discontinued operations after tax includes a tax credit of \u00a35 million. The group decided to sell its Battery Materials Germany and Poland business. As at 31 st March  2023, the fair value of the proceeds less costs to sell for the Battery Materials business was  estimated to be \u00a315 million. The business is classified as a disposal group held for sale.  Additionally, in May 2023 the group agreed to sell its Diagnostic Services business. As at 31 st  March 2023, the proceeds less costs to sell for the Diagnostic Services business was estimated  to be \u00a337 million and so an impairment of \u00a34 million against goodwill has been recognised,  see note 5. The business is classified as a disposal group held for sale.  The major classes of assets and liabilities comprising the businesses classified as held for sale as  at 31 st  March are:  2023  2022  \u00a3m  Diagnostic Services \u00a3m  Battery Materials \u00a3m  Total \u00a3m  Non-current assets   Property, plant and equipment  10 17 27 146  Right-of-use-assets  9 \u2013 9 2  Other intangible assets  \u2013 1 1 52  Deferred tax assets  3 \u2013 3 \u2013  Current assets   Inventories  5 \u2013 5 138  Taxation recoverable  \u2013 \u2013 \u2013 1  Trade and other receivables  30 \u2013 30 63  A ssets classified as held for sale  57 18 75 402  Current liabilities   Trade and other payables  (11) (3) (14) (60)  Lease liabilities  (1) \u2013 (1) (2)  Taxation liabilities  (1) \u2013 (1) \u2013  Cash and cash equivalents \u2013 bank overdrafts  \u2013 \u2013 \u2013 (8)  Provisions  \u2013 \u2013 \u2013 (2)  Non-current    Lease liabilities  (9) \u2013 (9) (7)  Provisions  \u2013 \u2013 \u2013 (1)  Liabilities classified as held for sale  (22) (3) (25) (80)  Net assets of disposal group  35 15 50 322  The prior year held for sale balances relate to Health and Battery Materials. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "27 Disposals  Health (discontinued operation)  On 1 st  June 2022, the group completed the sale of its Health business for a gross consideration of  \u00a3325 million. This gross consideration is comprised of \u00a3150 million cash, a \u00a350 million vendor  loan note (which we have recorded as an other receivable), \u00a375 million in the form of shares  which constitutes a 30% equity interest in the business (which we have equity accounted for as  an investment in associate) and \u00a350 million in contingent consideration (which we have  recognised at a fair value of \u00a3nil). After adjusting for working capital and an additional \u00a33 million  cash receipt due to cash in business upon disposal, the net consideration was \u00a3272 million. The  business was disclosed as a disposal group held for sale as at 31 st  March 2022.  Battery Materials  On 26 th May 2022, the group completed the sale of its Battery Materials UK business for a cash  consideration of \u00a320 million. The business was disclosed as a disposal group held for sale as at  31 st  March 2022.  On 1 st  November 2022, the group completed the sale of its Battery Materials Canada business  for a cash consideration of \u00a312 million. The business was disclosed as a disposal group held for  sale as at 30 th September 2022.  ",
   "dimensions": {
    "concept": "johnsonmattheyplc:DisclosureOfDisposals",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "Piezo Products  On 31 st  January 2023, the group completed the sale of its Piezo Products business for a cash  consideration of \u00a318 million. The business was disclosed as a disposal group held for sale as at  30 th September 2022.  Health (discontinued) \u00a3m  Continuing operations  Battery Materials UK \u00a3m  Battery Materials Canada \u00a3m  Piezo Products \u00a3m  Total  \u00a3m  Proceeds   Cash consideration  153 20 12 18 50  Cash and cash equivalents  disposed  (5) \u2013 \u2013 (2) (2)  Net cash consideration  148 20 12 16 48  Disposal costs paid  (1) (1) (1) (1) (3)  Net cash inflow  147 19 11 15 45  A ssets and liabilities disposed   Non-current assets   Property, plant and equipment  105 14 1 2 17  Right-of-use assets  1 \u2013 \u2013 \u2013 \u2013  Goodwill  \u2013 \u2013 \u2013 4 4  Other intangible assets  42 10 \u2013 \u2013 10  Deferred tax assets  13 \u2013 \u2013 \u2013 \u2013  Current assets   Inventories  142 \u2013 1 5 6  Trade and other receivables  60 \u2013 7 1 8  Cash and cash equivalents  5 \u2013 \u2013 2 2  Current liabilities   Trade and other payables  (71) \u2013 (1) (1) (2)  Lease liabilities  (1) (5) \u2013 \u2013 (5)  Provisions  (1) \u2013 \u2013 \u2013 \u2013  Non-current liabilities   Lease liabilities  (2) \u2013 \u2013 \u2013 \u2013  Pension liabilities  \u2013 \u2013 \u2013 (4) (4)  Provisions  (1) \u2013 \u2013 \u2013 \u2013  Net assets disposed  292 19 8 9 36  27 Disposals continued  Health  (discontinued)  \u00a3m  Continuing operations  Battery Materials UK \u00a3m  Battery Materials Canada \u00a3m  Piezo Products \u00a3m  Total \u00a3m  Cash consideration  153  20 12 18 50 Non-cash consideration  119  \u2013 \u2013 \u2013 \u2013 Less: carrying amount of net assets sold  (292)  (19) (8) (9) (36) Less: disposal costs  (1)  (1) (1) (1) (3) Cumulative currency translation  loss/(gain) recycled from other  comprehensive income  32  \u2013 (2) 3 1 Profit recognised in the income  statement  11  \u2013 1 11 12 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "28 Financial risk management  The group\u2019s activities expose it to a variety of financial risks, including credit risk, market risk and liquidity risk. Market risk includes foreign currency risk, interest rate risk and price risk.  The financial risks are managed by the group, under policies approved by the board. The  financial risk management is carried out by a centralised group treasury function. Group  treasury\u2019s role is to optimise the group\u2019s liquidity, mitigate financial risks and provide treasury  services to the group\u2019s operating businesses. The group uses derivative financial instruments,  including forward currency contracts, interest rate swaps and currency swaps, to manage the  financial risks associated with its underlying business activities and the financing of those  activities. Some derivative financial instruments used to manage financial risk are not  designated as hedges and, therefore, are classified as at fair value through profit or loss. The  group does not undertake any speculative trading activity in financial instruments.  Credit risk  Within certain businesses, the group derives a significant proportion of its revenue from sales  to major customers. Sales to individual customers are large if the value of precious metals is  included in the price. The failure of any such company to honour its debts could materially  impact the group\u2019s results. The group derives significant benefit from trading with its  customers and manages the risk at many levels. Each sector has a credit committee that  regularly monitors its exposure. The Audit Committee receives a report every six months that  details all significant credit limits, amounts due and overdue within the group, and the  relevant actions being taken. At 31 st  March 2023, trade receivables for the group amounted to  \u00a31,304 million (2022: \u00a31,393 million), excluding \u00a314 million classified as held for sale, of  which \u00a31,077 million (2022: \u00a31,167 million) are in Clean Air which mainly supplies car and  truck manufacturers and component suppliers in the automotive industry. Although Clean Air  has a wide range of customers, the concentrated nature of this industry means that amounts  owed by individual customers can be large and, in the event that one of those customers  experiences financial difficulty, there could be a material adverse impact on the group.  Other parts of the group tend to sell to a larger number of customers and amounts owed  tend to be lower. At 31 st  March 2023, no single outstanding balance exceeded 2% (2022: 2%)  of revenue.  The credit profiles of the group\u2019s customers are obtained from credit rating agencies where  possible and are closely monitored. The scope of these reviews includes amounts overdue and  credit limits. The group\u2019s exposure to credit risk is influenced mainly by the individual  characteristics of each customer. However, risk associated with the industry and country in  which customers operate may also influence the credit risk. The credit quality of customers is  assessed against the appropriate credit ratings, financial strength, trading experience and  market position to define credit limits. Controls and risk mitigants include daily monitoring of  exposures, investing in counterparties with investment grade ratings, restricting the amount that can be invested with one counterparty and credit-rating mitigation techniques. Generally,  payments are made promptly in the automotive industry and in the other markets in which  the group operates.  A provision matrix is used to calculate lifetime expected credit losses using historical loss rates  based on days past due and a broad range of forward-looking information, including country  and market growth forecasts. This year, expected credit losses on unimpaired trade and  contract receivables remained at \u00a316 million (2022: \u00a316 million) despite the lower trade  receivables balance, reflecting a slightly heightened risk profile due to the volatile  macroeconomic environment.  Trade receivables are specifically impaired when the amount is in dispute, customers are in  financial difficulty or for other reasons which imply there is doubt over the recoverability of the  debt. They are written off when there is no reasonable expectation of recovery, based on an  estimate of the financial position of the counterparty.  Movements in the allowance for credit losses on trade and contract receivables are as follows:  Group  2023 \u00a3m  2022  \u00a3m  At beginning of year  37 30  Charge for year  5 18  Utilised  (1) (1)  Released  (11) (10)  A t end of year  30 37  The group\u2019s maximum exposure to default on trade and contract receivables is \u00a31,429 million  (2022: \u00a31,575 million), of which \u00a325 million is classified as held for sale.  The group\u2019s financial assets included in other receivables are all current and not impaired.  The credit risk on cash and deposits and derivative financial instruments is limited because the counterparties with significant balances are banks with strong credit ratings. The exposure to individual banks is monitored frequently against internally-defined limits, together with each bank\u2019s credit rating and credit default swap prices. At 31 st March 2023, the maximum net exposure with a single bank for cash and deposits was \u00a337 million (2022: \u00a3101 million), whilst the largest mark to market exposure for derivative financial instruments to a single bank was \u00a311 million (2022: \u00a37 million). The group also uses money market funds to invest surplus cash thereby further diversifying credit risk and, at 31 st March 2023, the group\u2019s exposure to these funds was \u00a3521 million (2022: \u00a3137 million). The amounts on deposit at the year end represent the group\u2019s maximum exposure to credit risk on cash and deposits. Expected credit losses on cash and cash equivalents are immaterial. Foreign currency risk The group operates globally with a significant amount of its profit earned outside the UK. The main impact of movements in exchange rates on the group\u2019s results arises on translation of overseas subsidiaries\u2019 profits into sterling. The largest exposure is to the euro and a 5% (5.8 cent (2022: 5.9 cent)) movement in the average exchange rate for the euro against sterling would have had a \u00a311 million (2022: \u00a39 million) impact on underlying operating profit. The group is also exposed to the US dollar and a 5% (6.0 cent (2022: 6.8 cent)) movement in the average exchange rate for the US dollar against sterling would have had a \u00a310 million (2022: \u00a310 million) impact on underlying operating profit. This exposure is part of the group\u2019s economic risk of operating globally which is essential to remain competitive in the markets in which it operates. The group matches foreign currency assets and liabilities (where these differ to the functional currency of the relevant subsidiary) to avoid the risk of a material impact on the income statement resulting from movements in exchange rates. The group does, however, have foreign exchange exposure on movements through equity related to cash flow and net investment hedges. A 10% depreciation or appreciation in the US dollar and euro exchange rates against sterling would increase / (decrease) other reserves as follows: 10% depreciation  10% appreciation 2023 \u00a3m 2022 \u00a3m 2023 \u00a3m 2022 \u00a3m Cash flow hedges  5 5 (8) (7) Net investment hedges  5 20 (8) (25) For the net investment hedges, these movements would be fully offset in reserves by an opposite movement on the retranslation of the net assets of the overseas subsidiaries. Investments in foreign operations To protect the group\u2019s sterling balance sheet and reduce cash flow risk, the group has financed most of its investment in the US and Europe by borrowing US dollars and euros, respectively. Although much of this funding is obtained by directly borrowing the relevant currency, a part is achieved through currency swaps which can be more efficient and reduce costs. The group has designated US dollar and euro loans and a cross currency swap as hedges of net investments in foreign operations as they hedge changes in the value of the subsidiaries' net assets against movements in exchange rates. The change in the value of the net investment hedges from movements in foreign currency exchange rates is recognised in equity and is offset by an equal and opposite movement in the carrying value of the net assets of the subsidiaries. All critical terms of the hedging instruments and hedged items matched during the year and, therefore, hedge ineffectiveness was immaterial. The hedge ratio is 1:1.  Year ended 31 st March 2023 US dollar and euro loans 1 \u00a3m Cross currency swap 2 \u00a3m Total \u00a3m  Carrying value of hedging instruments at 31 st March 2023 (164) (5) (169) Change in carrying value of hedging instruments recognised in equity during the year  (8) (2) (10) Change in fair value of hedged items during the year used to determine hedge effectiveness 8 2 10 1.  The designated hedging instruments are $75 million of the 3.97% $120 million Bonds 2027, \u20ac17 million of the 2.44% \u20ac20 million Bonds 2023, \u20ac90 million of the 1.81% \u20ac90 million Bonds 2028 and \u20ac10 million of the 2.92% \u20ac25 million Bonds 2030. 2.  The designated hedging instrument are a cross currency swap expiring in 2025 whereby the group pays 2.609% fixed on \u20ac77 million and receives 2.83% fixed on \u00a365 million and a cross current swap expiring in 2029 whereby the group pays 1.712% fixed on \u20ac46 million and receives 2.6723% fixed on \u00a338 million. Year ended 31 st March 2022 US dollar and euro loans 1 \u00a3m  Cross currency swap 2 \u00a3m  Total \u00a3m  Carrying value of hedging instruments at  31 st March 2022 (156) (2) (158) Change in carrying value of hedging instruments recognised in equity during the year  (3) 1 (2) Change in fair value of hedged items during the year used to determine hedge effectiveness  3 (1) 2  Forecast receipts and payments in foreign currencies  The group uses forward foreign exchange contracts to hedge foreign exchange exposures  arising on forecast receipts and payments in foreign currencies. These are designated and  accounted for as cash flow hedges. The group\u2019s policy is to hedge between 50% and 80% of  forecast receipts and payments in foreign currencies over the next 12 months.  For hedges of forecast receipts and payments in foreign currencies, the critical terms of the  hedging instruments match exactly with the terms of the hedged items and, therefore, the  group performs a qualitative assessment of effectiveness. Ineffectiveness may arise if the  timing of the forecast transaction changes from what was originally estimated or if there are  changes in the credit risk of the group or the derivative counterparty. Hedge ineffectiveness  was immaterial during the year. The hedge ratio is 1:1.  Year ended 31 st  March 2023  Sterling / US  dollar \u00a3m  Sterling / euro \u00a3m  Other \u00a3m  Total \u00a3m  Carrying value of hedging instruments at 31 st  March 2023  \u2022  assets  4 1 6 11 \u2022  liabilities  (8) (1) (4) (13) Change in carrying value of hedging  instruments recognised in equity  during the year  (10) 1 \u2013 (9) Change in fair value of hedged items during  the year used to determine hedge  effectiveness  10 (1) \u2013 9 Notional amount 1  348 42 16 \u2013 1.  The notional amount is the sterling equivalent of the net currency amount purchased or sold.  Year ended 31 st March 2022 Sterling / US dollar \u00a3m Sterling / euro \u00a3m Other \u00a3m Total \u00a3m Carrying value of hedging instruments at 31 st March 2022 \u2022  assets  \u2013 \u2013 5 5 \u2022  liabilities  (5) \u2013 (4) (9) Change in carrying value of hedging instruments recognised in equity during the year  (8) 16 (3) 5 Change in fair value of hedged items during the year used to determine hedge effectiveness  8 (16) 3 (5) Notional amount 1  209 53 11 \u2013 1.  The notional amount is the sterling equivalent of the net currency amount purchased or sold. The weighted average exchange rates on sterling / US dollar and sterling / euro forward foreign exchange contracts are 1.26 and 0.88 (2022: 1.35 and 0.85), respectively. The hedged, highly probable forecast transactions denominated in foreign currencies are expected to occur over the next 12 months. Foreign currency borrowings The group has designated two US dollar fixed interest rate to sterling fixed interest rate cross currency swaps as cash flow hedges. This swap hedges the movement in the cash flows on $100 million of the 3.14% $130 million bonds 2025 attributable to changes in the US dollar / sterling exchange rate while the second swap hedges the movement in the cash flows on the 3.00% $50 million bonds 2029 attributable to changes in the US dollar / sterling exchange rate. The currency swaps have similar critical terms as the hedged items, such as reference rate, reset dates, payment dates, maturity and notional amounts. As all critical terms matched during the year, hedge ineffectiveness was immaterial. The hedge ratio is 1:1. The interest element of the swaps is recognised in the income statement each year.  Cross currency swap 2023 \u00a3m 2022 \u00a3m Carrying value of hedging instruments at 31 st March 1  20 11 Change in carrying value of hedging instruments recognised in equity during the year  9 3 Change in fair value of hedged items during the year used to determine hedge effectiveness (9) (3) 1.  The designated hedging instruments are two cross currency swaps, one expiring in 2025 whereby the group pays 2.83% fixed on \u00a365 million and receives 3.14% fixed on $100 million and one expiring in 2029 whereby the group pays 2.67% fixed on \u00a338 million and receives 3.00% fixed on $50 million. Interest rate risk The group\u2019s interest rate risk arises from fixed rate borrowings (fair value risk) and floating rate borrowings (cash flow risk) as well as cash deposits and short term investments. Its policy is to optimise interest cost and reduce volatility in reported earnings and equity. The group manages its risk by reviewing the profile of debt regularly and by selectively using interest rate swaps to maintain borrowings at competitive rates. At 31 st March 2023, 67% (2022: 66%) of the group\u2019s borrowings and related swaps was at fixed rates with an average interest rate of 3.1% (2022: 3.5%). The remaining debt is floating rate. Based on the group\u2019s borrowings and related swaps at floating rates, after taking into account the effect of the swaps, a 1% change in all interest rates during the current year would have a \u00a35 million impact on the group\u2019s profit before tax (2022: \u00a34 million). The group has designated three (2022: four) fixed rate to floating interest rate swaps as fair value hedges as they hedge the changes in fair value of bonds attributable to changes in interest rates. All hedging instruments have maturities in line with the repayment dates of the hedged bonds and the cash flows of the instruments are consistent. All critical terms of the hedging instruments and hedged items matched during the year and, therefore, hedge ineffectiveness was immaterial. 2023 \u00a3m 2022 \u00a3m Carrying value of hedging instruments at 31 st March 1  (15) (1) Amortised cost  (147) (256) Fair value adjustment  17 3 Carrying value of hedged items at 31 st March 1  (130) (253) Change in carrying value of hedging instruments recognised in profit or loss during the year  (14) (13) Change in fair value of hedged items during the year used to determine hedge effectiveness 14 13 1.  The hedged items in the current year are the 1.40% \u20ac77 million Bonds 2025 and 1.81% \u20ac90 million Bonds 2028. In the prior year there was also the 3.26% $150 million Bonds 2022, Interest rate swaps have been contracted with aligned notional amounts and maturities to the bonds with the effect that the group pays an average floating rate of six-month LIBOR plus 0.64% on the US dollar bonds and six-month EURIBOR plus 0.94% on the euro bonds. Price risk Fluctuations in precious metal prices have an impact on the group\u2019s financial results. Our policy for all manufacturing businesses is to limit this exposure by hedging against future price changes where such hedging can be done at acceptable cost. The group enters into forward precious metal price contracts for the receipt or delivery of precious metal. The group does not take material price exposures on metal trading. A proportion of the group\u2019s precious metal inventories are unhedged due to the ongoing risk over security of supply.Liquidity risk The group\u2019s funding strategy includes maintaining appropriate levels of working capital, undrawn committed facilities and access to the capital markets. We regularly review liquidity levels and sources of cash, and we maintain access to committed credit facilities and debt capital markets. At 31 st March 2023, the group had borrowings under committed bank facilities of \u00a3nil (2022: \u00a3nil). The group also has a number of uncommitted facilities and overdraft lines at its disposal. The group has a \u00a31 billion revolving credit facility with a maturity date of March 2027 which includes Environmental, Social and Governance KPIs which provides the group with a nominal interest saving or cost depending on our performance. In June 2022 the group drew down on its first three sustainability-linked private placements (\u20ac225 million \u00a335 million and $50 million). The notes have interest rates linked with Johnson Matthey\u2019s Key Performance Indicator for the reduction of its Scope 1 and 2 greenhouse gas emissions and are among the first sustainability-linked financing in the market from a UK corporate issuer. During the financial year the group also drew down in full and extended the maturity date of its \u00a3407 million sustainable financing agreement through UK Export Finance (UKEF). These facilities now have maturity dates in March 2028. 2023 \u00a3m 2022 \u00a3m Expiring in more than one year  1,000 1,403 Undrawn committed bank facilities  1,000 1,403  The maturity analyses for financial liabilities showing the remaining contractual undiscounted  cash flows, including future interest payments, at current year exchange rates and assuming  floating interest rates remain at the latest fixing rates, are:  At 31 st  March 2023  Within 1  year  \u00a3m  1 to 2 years \u00a3m  2 to 5 years \u00a3m  After 5  years \u00a3m  Total \u00a3m  Bank overdrafts  13  \u2013 \u2013 \u2013 13 Bank and other loans \u2013 principal  155  104 809 542 1,610 Bank and other loans \u2013 interest payments  52  49 112 24 237 Lease liabilities - principal  9  9 12 10 40 Lease liabilities - principal - classified as held  for sale  1  1 2 6 10 Lease liabilities - interest payments  2  1 3 8 14 Financial liabilities in trade and other payables  2,316  2 \u2013 \u2013 2,318 Financial liabilities in trade and other payables classified as held for sale  14  \u2013 \u2013 \u2013 14 Total non-derivative financial liabilities  2,562  166 938 590 4,256 Forward foreign exchange contracts \u2013  payments  322  27 5 \u2013 354 Forward foreign exchange contracts \u2013  receipts  (310)  (25) (5) \u2013 (340) Currency swaps \u2013 payments  1,026  \u2013 \u2013 \u2013 1,026 Currency swaps \u2013 receipts  (1,012)  \u2013 \u2013 \u2013 (1,012) Cross currency interest rate swaps -  payments  5  5 139 81 230 Cross currency interest rate swaps - receipts  (7)  (7) (154) (81) (249) Interest rate swaps \u2013 payments  5  5 78 81 169 Interest rate swaps \u2013 receipts  (2)  (2) (73) (80) (157) Total derivative financial liabilities  27  3 (10) 1 21 At 31 st  March 2022  Within 1  year \u00a3m  1 to 2 years \u00a3m  2 to 5 years \u00a3m  After 5  years \u00a3m  Total  \u00a3m  Bank overdrafts  37 \u2013 \u2013 \u2013 37  Bank overdrafts classified as held for sale  8 \u2013 \u2013 \u2013 8  Bank and other loans \u2013 principal  264 142 412 348 1,166  Bank and other loans \u2013 interest payments  29 25 47 13 114  Lease liabilities - principal  10 8 13 19 50  Lease liabilities - principal - classified as held  for sale  2 2 1 4 9  Lease liabilities - interest payments  2 2 3 916  Financial liabilities in trade and other payables  2,290 2 \u2013 \u2013 2,292  Financial liabilities in trade and other payables classified as held for sale  23 \u2013 \u2013 \u2013 23  Total non-derivative financial liabilities  2,665 181 476 393 3,715  Forward foreign exchange contracts \u2013  payments  473 45 26 \u2013 544  Forward foreign exchange contracts \u2013  receipts  (466) (43) (25) \u2013 (534)  Currency swaps \u2013 payments  2,050 \u2013 \u2013 \u2013 2,050  Currency swaps \u2013 receipts  (2,053) \u2013 \u2013 \u2013 (2,053)  Cross currency interest rate swaps - payments 2 65 \u2013 \u2013 67  Cross currency interest rate swaps - receipts  (2) (65) \u2013 \u2013 (67)  Interest rate swaps \u2013 payments  1 1 67 77 146  Interest rate swaps \u2013 receipts  (2) (2) (71) (79) (154)  Total derivative financial liabilities  3 1 (3) (2) (1)  Offsetting financial assets and liabilities The group offsets financial assets and liabilities when it currently has a legally enforceable right to offset the recognised amounts and it intends to either settle on a net basis or realise the asset and settle the liability simultaneously. The following financial assets and liabilities are subject to offsetting or enforceable master netting arrangements: At 31 st March 2023 Gross financial assets / (liabilities) \u00a3m Amounts set off \u00a3m Net amounts in balance sheet \u00a3m Amounts not set off 1 \u00a3m Net \u00a3m Non-current interest rate swaps  20  \u2013 20 (5) 15 Other financial assets \u2013 current  47  \u2013 47 (11) 36 Other financial liabilities \u2013 current  (27)  \u2013 (27) 11 (16) Non-current borrowings and related swaps (1,460)  \u2013 (1,460) 5 (1,455) At 31 st March 2022 Gross financial assets / (liabilities) \u00a3m Amounts set off \u00a3m Net amounts in balance sheet \u00a3m Amounts not set off 1 \u00a3m Net \u00a3m Non-current interest rate swaps  11 \u2013 11 (3) 8 Cash and cash equivalents  392 (1) 391 \u2013 391 Other financial assets \u2013 current  27 \u2013 27 (24) 3 Cash and cash equivalents \u2013 bank overdrafts (38) 1 (37) \u2013 (37) Other financial liabilities \u2013 current  (44) \u2013 (44) 24 (20) Non-current borrowings and related swaps  (899) \u2013 (899) 3 (896) 1.   Agreements with derivative counterparties are based on an ISDA Master Agreement. Under these arrangements, whilst the group does not have a legally enforceable right of set off, where certain credit events occur, such as default, the net position receivable from or payable to a single counterparty in the same currency would be taken as owing and all the relevant arrangements terminated.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "Credit risk  Within certain businesses, the group derives a significant proportion of its revenue from sales  to major customers. Sales to individual customers are large if the value of precious metals is  included in the price. The failure of any such company to honour its debts could materially  impact the group\u2019s results. The group derives significant benefit from trading with its  customers and manages the risk at many levels. Each sector has a credit committee that  regularly monitors its exposure. The Audit Committee receives a report every six months that  details all significant credit limits, amounts due and overdue within the group, and the  relevant actions being taken. At 31 st  March 2023, trade receivables for the group amounted to  \u00a31,304 million (2022: \u00a31,393 million), excluding \u00a314 million classified as held for sale, of  which \u00a31,077 million (2022: \u00a31,167 million) are in Clean Air which mainly supplies car and  truck manufacturers and component suppliers in the automotive industry. Although Clean Air  has a wide range of customers, the concentrated nature of this industry means that amounts  owed by individual customers can be large and, in the event that one of those customers  experiences financial difficulty, there could be a material adverse impact on the group.  Other parts of the group tend to sell to a larger number of customers and amounts owed  tend to be lower. At 31 st  March 2023, no single outstanding balance exceeded 2% (2022: 2%)  of revenue.  The credit profiles of the group\u2019s customers are obtained from credit rating agencies where  possible and are closely monitored. The scope of these reviews includes amounts overdue and  credit limits. The group\u2019s exposure to credit risk is influenced mainly by the individual  characteristics of each customer. However, risk associated with the industry and country in  which customers operate may also influence the credit risk. The credit quality of customers is  assessed against the appropriate credit ratings, financial strength, trading experience and  market position to define credit limits. Controls and risk mitigants include daily monitoring of  exposures, investing in counterparties with investment grade ratings, restricting the amount that can be invested with one counterparty and credit-rating mitigation techniques. Generally,  payments are made promptly in the automotive industry and in the other markets in which  the group operates.  A provision matrix is used to calculate lifetime expected credit losses using historical loss rates  based on days past due and a broad range of forward-looking information, including country  and market growth forecasts. This year, expected credit losses on unimpaired trade and  contract receivables remained at \u00a316 million (2022: \u00a316 million) despite the lower trade  receivables balance, reflecting a slightly heightened risk profile due to the volatile  macroeconomic environment.  Trade receivables are specifically impaired when the amount is in dispute, customers are in  financial difficulty or for other reasons which imply there is doubt over the recoverability of the  debt. They are written off when there is no reasonable expectation of recovery, based on an  estimate of the financial position of the counterparty.  Movements in the allowance for credit losses on trade and contract receivables are as follows:  Group  2023 \u00a3m  2022  \u00a3m  At beginning of year  37 30  Charge for year  5 18  Utilised  (1) (1)  Released  (11) (10)  A t end of year  30 37  The group\u2019s maximum exposure to default on trade and contract receivables is \u00a31,429 million  (2022: \u00a31,575 million), of which \u00a325 million is classified as held for sale.  The group\u2019s financial assets included in other receivables are all current and not impaired.  Credit risk continued The credit risk on cash and deposits and derivative financial instruments is limited because the counterparties with significant balances are banks with strong credit ratings. The exposure to individual banks is monitored frequently against internally-defined limits, together with each bank\u2019s credit rating and credit default swap prices. At 31 st March 2023, the maximum net exposure with a single bank for cash and deposits was \u00a337 million (2022: \u00a3101 million), whilst the largest mark to market exposure for derivative financial instruments to a single bank was \u00a311 million (2022: \u00a37 million). The group also uses money market funds to invest surplus cash thereby further diversifying credit risk and, at 31 st March 2023, the group\u2019s exposure to these funds was \u00a3521 million (2022: \u00a3137 million). The amounts on deposit at the year end represent the group\u2019s maximum exposure to credit risk on cash and deposits. Expected credit losses on cash and cash equivalents are immaterial. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "Foreign currency risk The group operates globally with a significant amount of its profit earned outside the UK. The main impact of movements in exchange rates on the group\u2019s results arises on translation of overseas subsidiaries\u2019 profits into sterling. The largest exposure is to the euro and a 5% (5.8 cent (2022: 5.9 cent)) movement in the average exchange rate for the euro against sterling would have had a \u00a311 million (2022: \u00a39 million) impact on underlying operating profit. The group is also exposed to the US dollar and a 5% (6.0 cent (2022: 6.8 cent)) movement in the average exchange rate for the US dollar against sterling would have had a \u00a310 million (2022: \u00a310 million) impact on underlying operating profit. This exposure is part of the group\u2019s economic risk of operating globally which is essential to remain competitive in the markets in which it operates. The group matches foreign currency assets and liabilities (where these differ to the functional currency of the relevant subsidiary) to avoid the risk of a material impact on the income statement resulting from movements in exchange rates. The group does, however, have foreign exchange exposure on movements through equity related to cash flow and net investment hedges. A 10% depreciation or appreciation in the US dollar and euro exchange rates against sterling would increase / (decrease) other reserves as follows: 10% depreciation  10% appreciation 2023 \u00a3m 2022 \u00a3m 2023 \u00a3m 2022 \u00a3m Cash flow hedges  5 5 (8) (7) Net investment hedges  5 20 (8) (25) For the net investment hedges, these movements would be fully offset in reserves by an opposite movement on the retranslation of the net assets of the overseas subsidiaries. Investments in foreign operations To protect the group\u2019s sterling balance sheet and reduce cash flow risk, the group has financed most of its investment in the US and Europe by borrowing US dollars and euros, respectively. Although much of this funding is obtained by directly borrowing the relevant currency, a part is achieved through currency swaps which can be more efficient and reduce costs. The group has designated US dollar and euro loans and a cross currency swap as hedges of net investments in foreign operations as they hedge changes in the value of the subsidiaries' net assets against movements in exchange rates. The change in the value of the net investment hedges from movements in foreign currency exchange rates is recognised in equity and is offset by an equal and opposite movement in the carrying value of the net assets of the subsidiaries. All critical terms of the hedging instruments and hedged items matched during the year and, therefore, hedge ineffectiveness was immaterial. The hedge ratio is 1:1.  Year ended 31 st March 2023 US dollar and euro loans 1 \u00a3m Cross currency swap 2 \u00a3m Total \u00a3m  Carrying value of hedging instruments at 31 st March 2023 (164) (5) (169) Change in carrying value of hedging instruments recognised in equity during the year  (8) (2) (10) Change in fair value of hedged items during the year used to determine hedge effectiveness 8 2 10 1.  The designated hedging instruments are $75 million of the 3.97% $120 million Bonds 2027, \u20ac17 million of the 2.44% \u20ac20 million Bonds 2023, \u20ac90 million of the 1.81% \u20ac90 million Bonds 2028 and \u20ac10 million of the 2.92% \u20ac25 million Bonds 2030. 2.  The designated hedging instrument are a cross currency swap expiring in 2025 whereby the group pays 2.609% fixed on \u20ac77 million and receives 2.83% fixed on \u00a365 million and a cross current swap expiring in 2029 whereby the group pays 1.712% fixed on \u20ac46 million and receives 2.6723% fixed on \u00a338 million. Year ended 31 st March 2022 US dollar and euro loans 1 \u00a3m  Cross currency swap 2 \u00a3m  Total \u00a3m  Carrying value of hedging instruments at  31 st March 2022 (156) (2) (158) Change in carrying value of hedging instruments recognised in equity during the year  (3) 1 (2) Change in fair value of hedged items during the year used to determine hedge effectiveness  3 (1) 2 Forecast receipts and payments in foreign currencies  The group uses forward foreign exchange contracts to hedge foreign exchange exposures  arising on forecast receipts and payments in foreign currencies. These are designated and  accounted for as cash flow hedges. The group\u2019s policy is to hedge between 50% and 80% of  forecast receipts and payments in foreign currencies over the next 12 months.  For hedges of forecast receipts and payments in foreign currencies, the critical terms of the  hedging instruments match exactly with the terms of the hedged items and, therefore, the  group performs a qualitative assessment of effectiveness. Ineffectiveness may arise if the  timing of the forecast transaction changes from what was originally estimated or if there are  changes in the credit risk of the group or the derivative counterparty. Hedge ineffectiveness  was immaterial during the year. The hedge ratio is 1:1.  Year ended 31 st  March 2023  Sterling / US  dollar \u00a3m  Sterling / euro \u00a3m  Other \u00a3m  Total \u00a3m  Carrying value of hedging instruments at 31 st  March 2023  \u2022  assets  4 1 6 11 \u2022  liabilities  (8) (1) (4) (13) Change in carrying value of hedging  instruments recognised in equity  during the year  (10) 1 \u2013 (9) Change in fair value of hedged items during  the year used to determine hedge  effectiveness  10 (1) \u2013 9 Notional amount 1  348 42 16 \u2013 1.  The notional amount is the sterling equivalent of the net currency amount purchased or sold.  Year ended 31 st  March 2022  Sterling / US  dollar \u00a3m  Sterling / euro \u00a3m  Other \u00a3m  Total  \u00a3m  Carrying value of hedging instruments at  31 st  March 2022  \u2022  assets  \u2013 \u2013 5 5  \u2022  liabilities  (5) \u2013 (4) (9)  Change in carrying value of hedging  instruments recognised in equity during the year  (8) 16 (3) 5  Change in fair value of hedged items  during the year used to determine hedge  effectiveness  8 (16) 3 (5)  Notional amount 1  209 53 11 \u2013  1.  The notional amount is the sterling equivalent of the net currency amount purchased or sold.  The weighted average exchange rates on sterling / US dollar and sterling / euro forward  foreign exchange contracts are 1.26 and 0.88 (2022: 1.35 and 0.85), respectively. The  hedged, highly probable forecast transactions denominated in foreign currencies are expected to occur over the next 12 months.  Foreign currency borrowings  The group has designated two US dollar fixed interest rate to sterling fixed interest rate cross  currency swaps as cash flow hedges. This swap hedges the movement in the cash flows on  $100 million of the 3.14% $130 million bonds 2025 attributable to changes in the US dollar /  sterling exchange rate while the second swap hedges the movement in the cash flows on the  3.00% $50 million bonds 2029 attributable to changes in the US dollar / sterling exchange  rate. The currency swaps have similar critical terms as the hedged items, such as reference rate, reset dates, payment dates, maturity and notional amounts. As all critical terms matched  during the year, hedge ineffectiveness was immaterial. The hedge ratio is 1:1. The interest  element of the swaps is recognised in the income statement each year.   Cross currency swap  2023 \u00a3m  2022  \u00a3m  Carrying value of hedging instruments at 31 st  March 1  20 11  Change in carrying value of hedging instruments recognised in equity  during the year  9 3  Change in fair value of hedged items during the year used to  determine hedge effectiveness  (9) (3)  1.  The designated hedging instruments are two cross currency swaps, one expiring in 2025 whereby the group pays 2.83% fixed on \u00a365 million  and receives 3.14% fixed on $100 million and one expiring in 2029 whereby the group pays 2.67% fixed on \u00a338 million and receives 3.00%  fixed on $50 million.  Interest rate risk The group\u2019s interest rate risk arises from fixed rate borrowings (fair value risk) and floating rate borrowings (cash flow risk) as well as cash deposits and short term investments. Its policy is to optimise interest cost and reduce volatility in reported earnings and equity. The group manages its risk by reviewing the profile of debt regularly and by selectively using interest rate swaps to maintain borrowings at competitive rates. At 31 st March 2023, 67% (2022: 66%) of the group\u2019s borrowings and related swaps was at fixed rates with an average interest rate of 3.1% (2022: 3.5%). The remaining debt is floating rate. Based on the group\u2019s borrowings and related swaps at floating rates, after taking into account the effect of the swaps, a 1% change in all interest rates during the current year would have a \u00a35 million impact on the group\u2019s profit before tax (2022: \u00a34 million). The group has designated three (2022: four) fixed rate to floating interest rate swaps as fair value hedges as they hedge the changes in fair value of bonds attributable to changes in interest rates. All hedging instruments have maturities in line with the repayment dates of the hedged bonds and the cash flows of the instruments are consistent. All critical terms of the hedging instruments and hedged items matched during the year and, therefore, hedge ineffectiveness was immaterial. 2023 \u00a3m 2022 \u00a3m Carrying value of hedging instruments at 31 st March 1  (15) (1) Amortised cost  (147) (256) Fair value adjustment  17 3 Carrying value of hedged items at 31 st March 1  (130) (253) Change in carrying value of hedging instruments recognised in profit or loss during the year  (14) (13) Change in fair value of hedged items during the year used to determine hedge effectiveness 14 13 1.  The hedged items in the current year are the 1.40% \u20ac77 million Bonds 2025 and 1.81% \u20ac90 million Bonds 2028. In the prior year there was also the 3.26% $150 million Bonds 2022, Interest rate swaps have been contracted with aligned notional amounts and maturities to the bonds with the effect that the group pays an average floating rate of six-month LIBOR plus 0.64% on the US dollar bonds and six-month EURIBOR plus 0.94% on the euro bonds. Price risk Fluctuations in precious metal prices have an impact on the group\u2019s financial results. Our policy for all manufacturing businesses is to limit this exposure by hedging against future price changes where such hedging can be done at acceptable cost. The group enters into forward precious metal price contracts for the receipt or delivery of precious metal. The group does not take material price exposures on metal trading. A proportion of the group\u2019s precious metal inventories are unhedged due to the ongoing risk over security of supply. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "Liquidity risk The group\u2019s funding strategy includes maintaining appropriate levels of working capital, undrawn committed facilities and access to the capital markets. We regularly review liquidity levels and sources of cash, and we maintain access to committed credit facilities and debt capital markets. At 31 st March 2023, the group had borrowings under committed bank facilities of \u00a3nil (2022: \u00a3nil). The group also has a number of uncommitted facilities and overdraft lines at its disposal. The group has a \u00a31 billion revolving credit facility with a maturity date of March 2027 which includes Environmental, Social and Governance KPIs which provides the group with a nominal interest saving or cost depending on our performance. In June 2022 the group drew down on its first three sustainability-linked private placements (\u20ac225 million \u00a335 million and $50 million). The notes have interest rates linked with Johnson Matthey\u2019s Key Performance Indicator for the reduction of its Scope 1 and 2 greenhouse gas emissions and are among the first sustainability-linked financing in the market from a UK corporate issuer. During the financial year the group also drew down in full and extended the maturity date of its \u00a3407 million sustainable financing agreement through UK Export Finance (UKEF). These facilities now have maturity dates in March 2028. 2023 \u00a3m 2022 \u00a3m Expiring in more than one year  1,000 1,403 Undrawn committed bank facilities  1,000 1,403 The maturity analyses for financial liabilities showing the remaining contractual undiscounted  cash flows, including future interest payments, at current year exchange rates and assuming  floating interest rates remain at the latest fixing rates, are:  At 31 st  March 2023  Within 1  year  \u00a3m  1 to 2 years \u00a3m  2 to 5 years \u00a3m  After 5  years \u00a3m  Total \u00a3m  Bank overdrafts  13  \u2013 \u2013 \u2013 13 Bank and other loans \u2013 principal  155  104 809 542 1,610 Bank and other loans \u2013 interest payments  52  49 112 24 237 Lease liabilities - principal  9  9 12 10 40 Lease liabilities - principal - classified as held  for sale  1  1 2 6 10 Lease liabilities - interest payments  2  1 3 8 14 Financial liabilities in trade and other payables  2,316  2 \u2013 \u2013 2,318 Financial liabilities in trade and other payables classified as held for sale  14  \u2013 \u2013 \u2013 14 Total non-derivative financial liabilities  2,562  166 938 590 4,256 Forward foreign exchange contracts \u2013  payments  322  27 5 \u2013 354 Forward foreign exchange contracts \u2013  receipts  (310)  (25) (5) \u2013 (340) Currency swaps \u2013 payments  1,026  \u2013 \u2013 \u2013 1,026 Currency swaps \u2013 receipts  (1,012)  \u2013 \u2013 \u2013 (1,012) Cross currency interest rate swaps -  payments  5  5 139 81 230 Cross currency interest rate swaps - receipts  (7)  (7) (154) (81) (249) Interest rate swaps \u2013 payments  5  5 78 81 169 Interest rate swaps \u2013 receipts  (2)  (2) (73) (80) (157) Total derivative financial liabilities  27  3 (10) 1 21 At 31 st March 2022 Within 1 year \u00a3m 1 to 2 years \u00a3m 2 to 5 years \u00a3m After 5 years \u00a3m Total \u00a3m Bank overdrafts  37 \u2013 \u2013 \u2013 37 Bank overdrafts classified as held for sale  8 \u2013 \u2013 \u2013 8 Bank and other loans \u2013 principal  264 142 412 348 1,166 Bank and other loans \u2013 interest payments  29 25 47 13 114 Lease liabilities - principal  10 8 13 19 50 Lease liabilities - principal - classified as held for sale  2 2 1 4 9 Lease liabilities - interest payments  2 2 3 916 Financial liabilities in trade and other payables  2,290 2 \u2013 \u2013 2,292 Financial liabilities in trade and other payables classified as held for sale 23 \u2013 \u2013 \u2013 23 Total non-derivative financial liabilities  2,665 181 476 393 3,715 Forward foreign exchange contracts \u2013 payments  473 45 26 \u2013 544 Forward foreign exchange contracts \u2013 receipts (466) (43) (25) \u2013 (534) Currency swaps \u2013 payments  2,050 \u2013 \u2013 \u2013 2,050 Currency swaps \u2013 receipts  (2,053) \u2013 \u2013 \u2013 (2,053) Cross currency interest rate swaps - payments 2 65 \u2013 \u2013 67 Cross currency interest rate swaps - receipts  (2) (65) \u2013 \u2013 (67) Interest rate swaps \u2013 payments  1 1 67 77 146 Interest rate swaps \u2013 receipts  (2) (2) (71) (79) (154) Total derivative financial liabilities  3 1 (3) (2) (1) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "Offsetting financial assets and liabilities The group offsets financial assets and liabilities when it currently has a legally enforceable right to offset the recognised amounts and it intends to either settle on a net basis or realise the asset and settle the liability simultaneously. The following financial assets and liabilities are subject to offsetting or enforceable master netting arrangements: At 31 st March 2023 Gross financial assets / (liabilities) \u00a3m Amounts set off \u00a3m Net amounts in balance sheet \u00a3m Amounts not set off 1 \u00a3m Net \u00a3m Non-current interest rate swaps  20  \u2013 20 (5) 15 Other financial assets \u2013 current  47  \u2013 47 (11) 36 Other financial liabilities \u2013 current  (27)  \u2013 (27) 11 (16) Non-current borrowings and related swaps (1,460)  \u2013 (1,460) 5 (1,455) At 31 st March 2022 Gross financial assets / (liabilities) \u00a3m Amounts set off \u00a3m Net amounts in balance sheet \u00a3m Amounts not set off 1 \u00a3m Net \u00a3m Non-current interest rate swaps  11 \u2013 11 (3) 8 Cash and cash equivalents  392 (1) 391 \u2013 391 Other financial assets \u2013 current  27 \u2013 27 (24) 3 Cash and cash equivalents \u2013 bank overdrafts (38) 1 (37) \u2013 (37) Other financial liabilities \u2013 current  (44) \u2013 (44) 24 (20) Non-current borrowings and related swaps  (899) \u2013 (899) 3 (896) 1.   Agreements with derivative counterparties are based on an ISDA Master Agreement. Under these arrangements, whilst the group does not have a legally enforceable right of set off, where certain credit events occur, such as default, the net position receivable from or payable to a single counterparty in the same currency would be taken as owing and all the relevant arrangements terminated. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "29  Fair  values  Fair value hierarchy Fair values are measured using a hierarchy where the inputs are: \u2022  Level 1 \u2013 quoted prices in active markets for identical assets or liabilities. \u2022  Level 2 \u2013 not level 1 but are observable for that asset or liability either directly or indirectly. \u2022  Level 3 \u2013 not based on observable market data (unobservable). Fair value of financial instruments Certain of the group\u2019s financial instruments are held at fair value. The fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the balance sheet date. The fair value of forward foreign exchange contracts, interest rate swaps, forward precious metal price contracts and currency swaps is estimated by discounting the future contractual cash flows using forward exchange rates, interest rates and prices at the balance sheet date. The fair value of trade and other receivables measured at fair value is the face value of the receivable less the estimated costs of converting the receivable into cash. The fair value of money market funds is calculated by multiplying the net asset value per share by the investment held at the balance sheet date. There were no transfers of any financial instrument between the levels of the fair value hierarchy during the current or prior years . 2023 \u00a3m 2022 \u00a3m Fair value hierarchy Level Note Financial instruments measured at fair value   Non-current   Investments at fair value through other comprehensive income 1  49 45 1 \u2013 Interest rate swaps \u2013 assets  20 12 2 \u2013 Other financial assets 2  48 \u2013 2 18 Interest rate swaps \u2013 liabilities  (15) (2) 2 \u2013 Borrowings and related swaps  (5) (2) 2 20 Other financial liabilities 2  \u2013 (12) 2 18 Current   Trade receivables 3  329 492 2 17 Other receivables 4  21 44 2 17 Cash and cash equivalents - money market funds  521 137 2 \u2013 Other financial assets 2  47 27 2 18 Other financial liabilities 2  (27) (44) 2 18 Financial instruments not measured at fair value   Non-current   Borrowings and related swaps  (1,455) (897) \u2013 20 Lease liabilities  (31) (40) \u2013 12 Trade and other receivables  57 \u2013 \u2013 17 Other payables  (2) (2) \u2013 19 Current   Amounts receivable under precious metal sale and repurchase agreements  222 114 \u2013 17 Amounts payable under precious metal sale and repurchase agreements  (838) (793) \u2013 19 Cash and cash equivalents - cash and deposits  129 254 \u2013 \u2013 Cash and cash equivalents - bank overdrafts  (13) (37) \u2013 \u2013 Borrowings and related swaps  (155) (265) \u2013 20 Lease liabilities  (9) (10) \u2013 12 Trade and other receivables  1,075 972 - 17 Trade and other payables  (1,478) (1,497) - 19 1.  Investments at fair value through other comprehensive income are quoted bonds purchased to fund pension deficits (\u00a336 million) and investments held at fair value through other comprehensive income (\u00a313 million). 2.  Includes forward foreign exchange contracts, forward precious metal price contracts and currency swaps. 3.  Trade receivables held in a part of the group with a business model to hold trade receivables for collection or sale. The remainder of the group operates a hold to collect business model and receives the face value, plus relevant interest, of its trade receivables from the counterparty without otherwise exchanging or disposing of such instruments. 4.  Other receivables with cash flows that do not represent solely the payment of principal and interest.    The fair value of financial instruments, excluding accrued interest, is approximately equal to book value except for: 2023 Carrying amount \u00a3m Fair value \u00a3m 2022 Carrying amount \u00a3m Fair value \u00a3m  US Dollar Bonds 2023, 2025, 2027, 2028, 2029 and 2030  (648) (618) (688) (662) Euro Bonds 2023, 2025, 2028, 2030 and 2032  (368) (340) (176) (179) Sterling Bonds 2024, 2025 and 2029  (145) (137) (110) (107) KfW US Dollar Loan 2024  (40) (39) (38) (36) The fair values are calculated using level 2 inputs by discounting future cash flows to net present values using appropriate market interest rates prevailing at the year end. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-513": {
   "value": "29  Fair  values  Fair value hierarchy Fair values are measured using a hierarchy where the inputs are: \u2022  Level 1 \u2013 quoted prices in active markets for identical assets or liabilities. \u2022  Level 2 \u2013 not level 1 but are observable for that asset or liability either directly or indirectly. \u2022  Level 3 \u2013 not based on observable market data (unobservable). Fair value of financial instruments Certain of the group\u2019s financial instruments are held at fair value. The fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the balance sheet date. The fair value of forward foreign exchange contracts, interest rate swaps, forward precious metal price contracts and currency swaps is estimated by discounting the future contractual cash flows using forward exchange rates, interest rates and prices at the balance sheet date. The fair value of trade and other receivables measured at fair value is the face value of the receivable less the estimated costs of converting the receivable into cash. The fair value of money market funds is calculated by multiplying the net asset value per share by the investment held at the balance sheet date. There were no transfers of any financial instrument between the levels of the fair value hierarchy during the current or prior years . 2023 \u00a3m 2022 \u00a3m Fair value hierarchy Level Note Financial instruments measured at fair value   Non-current   Investments at fair value through other comprehensive income 1  49 45 1 \u2013 Interest rate swaps \u2013 assets  20 12 2 \u2013 Other financial assets 2  48 \u2013 2 18 Interest rate swaps \u2013 liabilities  (15) (2) 2 \u2013 Borrowings and related swaps  (5) (2) 2 20 Other financial liabilities 2  \u2013 (12) 2 18 Current   Trade receivables 3  329 492 2 17 Other receivables 4  21 44 2 17 Cash and cash equivalents - money market funds  521 137 2 \u2013 Other financial assets 2  47 27 2 18 Other financial liabilities 2  (27) (44) 2 18 Financial instruments not measured at fair value   Non-current   Borrowings and related swaps  (1,455) (897) \u2013 20 Lease liabilities  (31) (40) \u2013 12 Trade and other receivables  57 \u2013 \u2013 17 Other payables  (2) (2) \u2013 19 Current   Amounts receivable under precious metal sale and repurchase agreements  222 114 \u2013 17 Amounts payable under precious metal sale and repurchase agreements  (838) (793) \u2013 19 Cash and cash equivalents - cash and deposits  129 254 \u2013 \u2013 Cash and cash equivalents - bank overdrafts  (13) (37) \u2013 \u2013 Borrowings and related swaps  (155) (265) \u2013 20 Lease liabilities  (9) (10) \u2013 12 Trade and other receivables  1,075 972 - 17 Trade and other payables  (1,478) (1,497) - 19 1.  Investments at fair value through other comprehensive income are quoted bonds purchased to fund pension deficits (\u00a336 million) and investments held at fair value through other comprehensive income (\u00a313 million). 2.  Includes forward foreign exchange contracts, forward precious metal price contracts and currency swaps. 3.  Trade receivables held in a part of the group with a business model to hold trade receivables for collection or sale. The remainder of the group operates a hold to collect business model and receives the face value, plus relevant interest, of its trade receivables from the counterparty without otherwise exchanging or disposing of such instruments. 4.  Other receivables with cash flows that do not represent solely the payment of principal and interest. The fair value of financial instruments, excluding accrued interest, is approximately equal to book value except for: 2023 Carrying amount \u00a3m Fair value \u00a3m 2022 Carrying amount \u00a3m Fair value \u00a3m  US Dollar Bonds 2023, 2025, 2027, 2028, 2029 and 2030  (648) (618) (688) (662) Euro Bonds 2023, 2025, 2028, 2030 and 2032  (368) (340) (176) (179) Sterling Bonds 2024, 2025 and 2029  (145) (137) (110) (107) KfW US Dollar Loan 2024  (40) (39) (38) (36) The fair values are calculated using level 2 inputs by discounting future cash flows to net present values using appropriate market interest rates prevailing at the year end. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "30 Share-based payments The total expense recognised during the year in respect of equity-settled share-based payments was \u00a318 million (2022: \u00a315 million). The expense recognised in respect of equity-settled share- based payments for continuing operations was \u00a318 million (2022: \u00a313 million), and \u00a3nil (2022: \u00a32 million) for discontinued operations. The group currently operates various share-based payment schemes; a Performance share plan (PSP), a Restricted share plan (RSP), a Long-term incentive plan (LTIP), a Deferred bonus scheme and a Share Incentive Plan (SIP). Further details of the directors\u2019 remuneration under share-based payment plans are given in the Remuneration Report. PSP From 2017, shares are awarded to certain of the group\u2019s executive directors and senior managers under the PSP based on a percentage of salary and are subject to performance targets over a three- year period. The performance targets are based on underlying EPS growth, and Total Shareholder Return. Awards to the executive directors are also subject to a deferred release whereby a third is released on the third anniversary of the award date and the remaining vested shares are released in equal instalments on the fourth and fifth anniversaries of the award date. The Remuneration Committee is entitled to claw back the awards to the executive directors in cases of misstatement or misconduct. RSP From 2017, shares are awarded to certain of the group\u2019s executive directors and senior managers under the RSP based on a percentage of salary. Awards under the RSP are not subject to performance targets. The shares are subject only to the condition that the employee remains employed by the group on the vesting date (three years after the award date). LTIP Prior to 2017, shares were awarded to approximately 1,300 of the group\u2019s executive directors, senior managers and middle managers under the LTIP based on a percentage of salary and were subject to performance targets over a three-year period. Awards to the executive directors are subject to a deferred release whereby a third is released on the third anniversary of the award date and the remaining vested shares are released in equal instalments on the fourth and fifth anniversaries of the award date. The Remuneration Committee is entitled to claw back the awards to the executive directors in cases of misstatement or misconduct. All outstanding awards on this scheme were released in August 2021. Deferred bonus A proportion of the bonus payable to executive directors and senior managers is awarded as shares and deferred for three years. The Remuneration Committee is entitled to claw back the deferred element in cases of misstatement or misconduct or other relevant reason as determined by it. All employee share incentive plan (SIP) \u2013 UK and overseas Under the SIP, all employees with at least one year of service with the group and who are employed by a participating group company are entitled to contribute up to 2.5% of base pay each month, subject to a \u00a3125 per month limit. The SIP trustees buy shares (partnership shares) at market value each month with the employees\u2019 contributions. For each partnership share purchased, the group purchases two shares (matching shares) which are awarded to the employee. In the UK SIP, if the employee sells or transfers partnership shares within three years of the date of award, the linked matching shares are forfeited. In the overseas SIP, partnership shares and matching shares are subject to a three-year holding period and cannot be sold or transferred during that time. During the year, 311,260 (2022: 287,320) matching shares under the SIP were awarded to employees. These are nil cost awards on which performance conditions are substantially completed at the date of grant and, consequently, the fair value of these awards is based on the market value of the shares at that date. Activity in the year in relation to these share plans is shown below:   Year ended 31 st March 2023  Year ended 31 st March 2022 PSP  RSP  LTIP  Deferred Bonus  PSP  RSP  LTIP  Deferred Bonus Outstanding at the start of the year  1,434,911 1,258,698 \u2013  149,136 1,267,198 680,364 23,808 113,084 Awarded during the year  798,488 320,907 \u2013  102,961 588,027 761,954 \u2013 75,964 Forfeited during the year  (243,093) (130,601) \u2013  \u2013 (420,314) (95,172) \u2013 \u2013 Released during the year  (261,372) (452,814) \u2013  (40,787) \u2013 (88,448) (23,808) (39,912) Outstanding at the end of the year  1,728,934 996,190 \u2013  211,310 1,434,911 1,258,698 \u2013 149,136 Year ended 31 st March 2023  Year ended 31 st March 2022 PSP  RSP   Exceptional RSP 1  Deferred Bonus  PSP  Exceptional PSP  RSP  Exceptional RSP  Deferred Bonus Fair value of shares awarded (pence)  1,916.8 1,916.8 2,059.6 1,849.1  2,767.7 1,652.5 2,767.7 1,839.7 2,703.4 Share price at the date of award (pence)  2,135.0 2,135.0 2,135.0 2,135.0  2,970.2 1,813.5 2,970.2 1,962.5 2,970.2 Dividend rate  3.61% 3.61% 3.61% 3.61%  2.36% 3.86% 2.36% 3.92% 2.36% 1.  The group awarded an exceptional RSP scheme on 17 th December 2021, and an exceptional PSP scheme on 1 st March 2022 all other schemes have grant dates on 1 st August each year. The fair value of shares awarded was calculated using a modified Black Scholes model based on the share price at the date of award adjusted for the present value of the expected dividends that will not be received at an expected dividend rate. At 31 st March 2023, the weighted average remaining contracted life of the awarded PSP shares is 1.4 years (2022: 1.2 years) and 1.0 years (2022: 1.4 years) for the awarded RSP shares. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "31 Commitments Ca p ital commitments - future ca p ital ex p enditure contracted but not p rovided Group  Parent company 2023 \u00a3m 2022 \u00a3m 2023 \u00a3m 2022 \u00a3m Property, plant and equipment  106 68 32 23 Other intangible assets  25 21 25 11 At 31 st March 2023, precious metal leases were \u00a3138 million (31 st March 2022: \u00a3140 million) at year end prices. 32 Contingent liabilities  The group is involved in various disputes and claims which arise from time to time in the course of its business including, for example, in relation to commercial matters, product quality or liability,  employee matters and tax audits 1 . The group is also involved from time to time in the course of its business in legal proceedings and actions, engagement with regulatory authorities and in dispute  resolution processes. These are reviewed on a regular basis and, where possible, an estimate is made of the potential financial impact on the group. In appropriate cases a provision is recognised based on advice, best estimates and management judgement. Where it is too early to determine the likely outcome of these matters, no provision is made. Whilst the group cannot predict the  outcome of any current or future such matters with any certainty, it currently believes the likelihood of any material liabilities to be low, and that such liabilities, if any, will not have a material  adverse effect on its consolidated income, financial position or cash flows.  Following the sale of its Health business in May 2022, the group has been engaged in correspondence with the purchaser of the Health business, Veranova Bidco LP regarding certain warranties in  the sale and purchase agreement (the \u201cSPA\u201d) dated 16 th December 2021. The purchaser has issued a claim against the group entities in connection with: i) certain alleged representations said to  have been made during the course of the negotiation of the SPA; and, ii) certain warranties given in the SPA at the time of signing. Having reviewed the claim with its advisers, the group is of the  opinion that it has a defensible position in respect of these allegations and if required, it will vigorously defend its position. The outcome of any legal proceedings relating to this matter is not  certain, nor is the group able to make a reliable estimate of the possible financial impact at this stage, if any. 1.  A previously disclosed contingent liability relating to failures in certain engine systems for which the group supplied a particular coated substrate as a component for that customer\u2019s emissions after-treatment systems was settled on mutually acceptable terms with no admission of fault, see note 4.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-514": {
   "value": "31 Commitments Ca p ital commitments - future ca p ital ex p enditure contracted but not p rovided Group  Parent company 2023 \u00a3m 2022 \u00a3m 2023 \u00a3m 2022 \u00a3m Property, plant and equipment  106 68 32 23 Other intangible assets  25 21 25 11 At 31 st March 2023, precious metal leases were \u00a3138 million (31 st March 2022: \u00a3140 million) at year end prices. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-515": {
   "value": "32 Contingent liabilities  The group is involved in various disputes and claims which arise from time to time in the course of its business including, for example, in relation to commercial matters, product quality or liability,  employee matters and tax audits 1 . The group is also involved from time to time in the course of its business in legal proceedings and actions, engagement with regulatory authorities and in dispute  resolution processes. These are reviewed on a regular basis and, where possible, an estimate is made of the potential financial impact on the group. In appropriate cases a provision is recognised based on advice, best estimates and management judgement. Where it is too early to determine the likely outcome of these matters, no provision is made. Whilst the group cannot predict the  outcome of any current or future such matters with any certainty, it currently believes the likelihood of any material liabilities to be low, and that such liabilities, if any, will not have a material  adverse effect on its consolidated income, financial position or cash flows.  Following the sale of its Health business in May 2022, the group has been engaged in correspondence with the purchaser of the Health business, Veranova Bidco LP regarding certain warranties in  the sale and purchase agreement (the \u201cSPA\u201d) dated 16 th December 2021. The purchaser has issued a claim against the group entities in connection with: i) certain alleged representations said to  have been made during the course of the negotiation of the SPA; and, ii) certain warranties given in the SPA at the time of signing. Having reviewed the claim with its advisers, the group is of the  opinion that it has a defensible position in respect of these allegations and if required, it will vigorously defend its position. The outcome of any legal proceedings relating to this matter is not  certain, nor is the group able to make a reliable estimate of the possible financial impact at this stage, if any. 1.  A previously disclosed contingent liability relating to failures in certain engine systems for which the group supplied a particular coated substrate as a component for that customer\u2019s emissions after-treatment systems was settled on mutually acceptable terms with no admission of fault, see note 4.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "33 Transactions with related parties  The group has a related party relationship with its associate, its post-employment benefit plans (note 24) and its key management personnel (below). Transactions between the Company and its  subsidiaries, which are related parties of the Company, have been eliminated on consolidation and are not disclosed in this note.  During the year the group recharged transition related costs of \u00a38 million (2022: \u00a3nil) to related parties. The amounts owed by related parties were \u00a33 million at 31 st  March 2023 (31 st  March 2022: \u00a3nil).  The key management of the group and parent company consist of the Board of Directors and the members of the Group Leadership Team (GLT). During the year ended 31 st  March 2023, the GLT  had an average of 12 members (2022: 9 members). The only transactions with any key management personnel was compensation charged in the year which was:  2023 \u00a3m  2022  \u00a3m   Short term employee benefits  10 7  Share-based payments  1 2  Termination benefits  \u2013 1  Non-executive directors' fees and benefits  1 1  Total compensation of key management personnel  12 11  There were no balances outstanding as at 31 st  March 2023 (31 st  March 2022: \u00a3nil). Information on directors\u2019 remuneration is given in the Remuneration Report. Guarantees of subsidiaries\u2019 liabilities are disclosed in note 47.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-516": {
   "value": "The key management of the group and parent company consist of the Board of Directors and the members of the Group Leadership Team (GLT). During the year ended 31 st March 2023, the GLT had an average of 12 members (2022: 9 members). The only transactions with any key management personnel was compensation charged in the year which was: 2023 \u00a3m 2022 Short term employee benefits  10 Share-based payments  1 Termination benefits  \u2013 Non-executive directors' fees and benefits  1 Total compensation of key management personnel  12 11 There were no balances outstanding as at 31 st March 2023 (31 st March 2022: \u00a3nil). Information on directors\u2019 remuneration is given in the Remuneration Report. Guarantees of subsidiaries\u2019 liabilities are disclosed in note 47.   ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "34 Non-GAAP measures  The group uses various measures to manage its business which are not defined by generally accepted accounting principles (GAAP). The group\u2019s management believes these measures provide  valuable additional information to users of the accounts in understanding the group\u2019s performance. Certain of these measures are financial Key Performance Indicators which measure progress against our strategy.  All non-GAAP measures are on a continuing operations basis.  Definitions  Measure Definition Pur p ose Sales 1  Revenue excluding sales of precious metals to customers and the  precious metal content of products sold to customers.  Provides a better measure of the growth of the group as revenue  can be heavily distorted by year on year fluctuations in the market  prices of precious metals and, in many cases, the value of precious  metals is passed directly on to customers.  Underlying operating profit 2  Operating profit excluding non-underlying items.  Provides a measure of operating profitability that is comparable  over time.  Underlying operating profit margin 1, 2  Underlying operating profit divided by sales.   Provides a measure of how we convert our sales into underlying  operating profit and the efficiency of our business.  Underlying profit before tax 2  Profit before tax excluding non-underlying items.  Provides a measure of profitability that is comparable over time.  Underlying profit for the year 2 Profit for the year excluding non-underlying items and related tax  effects.  Provides a measure of profitability that is comparable over time.  Underlying earnings per share 1, 2  Underlying profit for the year divided by the weighted average  number of shares in issue.  Our principal measure used to assess the overall profitability of  the group.  Return on invested capital (ROIC) 1 Annualised underlying operating profit divided by the 12 month  average capital employed (net debt plus equity), excluding  average post tax pension net assets.  Provides a measure of the group\u2019s efficiency in allocating the  capital under its control to profitable investments.  Average working capital days (excluding precious metals) 1 Monthly average of non-precious metal related inventories, trade  and other receivables and trade and other payables (including  any classified as held for sale) divided by sales for the last three  months multiplied by 90 days.  Provides a measure of efficiency in the business with lower days  driving higher returns and a healthier liquidity position for the group.  Free cash flow  Net cash flow from operating activities after net interest paid, net  purchases of non-current assets and investments, proceeds from  disposal of businesses, dividends received from joint ventures and  associates and the principal element of lease payments.  Provides a measure of the cash the group generates through its  operations, less capital expenditure.  Net debt (including post tax pension deficits) to underlying  EBITDA  Net debt, including post tax pension deficits and quoted bonds  purchased to fund the UK pension (excluded when the UK  pension plan is in surplus) divided by underlying EBITDA for the  same period.  Provides a measure of the group\u2019s ability to repay its debt. The  group has a long-term target of net debt (including post tax  pension deficits) to underlying EBITDA of between 1.5 and 2.0  times, although in any given year it may fall outside this range  depending on future plans. 1.  Key Performance Indicator.  2.  Underlying profit measures are before profit or loss on disposal of businesses, gain or loss on significant legal proceedings, together with associated legal costs, amortisation of acquired intangibles, major impairment and restructuring charges, share of profits or losses from non-strategic equity investments and, where relevant, related tax effects. These items have been excluded by management as they are not deemed to be relevant to an understanding of the underlying performance of the business.   Underlying profit measures exclude the following non-underlying items which are shown separately on the face of the income statement:  \u2022  Profit on disposal of businesses, The group recognised \u00a312 million profit on the disposal of businesses (2022: \u00a3106 million), see note 27. \u2022  Amortisation of acquired intangibles, Amortisation and impairment of intangible assets which arose on the acquisition of businesses totalled \u00a35 million (2022: \u00a36 million).  \u2022  Gains and losses on significant legal proceedings, The group recognised a loss on significant legal proceedings of \u00a325 million (2022: \u00a342 million gain). \u2022  Major impairment and restructuring charges, The group recognised \u00a341 million in major impairment and restructuring charges (2022: \u00a3440 million), see note 6.  \u2022  Share of losses of associates, The group recognised \u00a31 million for its share of losses of associates (2022: \u00a3nil), see note 15. Reconciliations to GAAP measures  Sales  2023 \u00a3m  2022  \u00a3m  Revenue (note 3)  14,933 16,025  Less: sales of precious metals to customers (note 3)  (10,732) (12,247)  Sales  4,201 3,778  Underlying profit measures  Year ended 31 st  March 2023  Operating profit \u00a3m  Profit before tax \u00a3m  Tax expense \u00a3m  Profit for the year  \u00a3m  Underlying  465 404 (78) 326  Profit on disposal of businesses  12 12 (1) 11  Amortisation of acquired intangibles  (5) (5) 1 (4)  Gains and losses on significant legal proceedings  (25) (25) 5 (20)  Major impairment and restructuring charges  (41) (41) (7) (48)  Share of losses of associates  \u2013 (1) \u2013 (1)  Reported  406 344 (80) 264  Year ended 31 st  March 2022  Operating profit \u00a3m  Profit before tax \u00a3m  Tax expense \u00a3m  Profit for the year  \u00a3m  Underlying  553 493 (86) 407  Profit on disposal of businesses  106 106 (4) 102  Amortisation of acquired intangibles  (6) (6) 1 (5)  Gains and losses on significant legal proceedings  42 42 (6) 36  Major impairment and restructuring charges  (440) (440) 16 (424)  Reported  255 195 (79) 116  Underlying earnings per share   2023  2022  Underlying profit for the year (\u00a3 million)  326 407 Weighted average number of shares in issue (number)  183,012,301 191,568,756 Underlying earnings per share (pence)  178.6 213.2 Return on invested capital (ROIC) - unaudited 2023 \u00a3m  2022 \u00a3m  Underlying operating profit  465 553 Average net debt  1,267 877 Average equity  2,524 2,467 A verage capital employed  3,791 3,344 Less: Average pension net assets  (312) (221) Less: Average related deferred taxation  84 48 A verage capital employed (excluding post tax pension net  assets)  3,563 3,171 ROIC (excluding post tax pension net assets)  13.1% 17.4% ROIC  12.3% 16.5% Average working capital days (excluding precious metals) - unaudited  2023 \u00a3m  2022 \u00a3m  Inventories  1,702 1,549 Trade and other receivables  1,882 1,796 Trade and other payables  (2,497) (2,563)  1,087 782 Working capital balances classified as held for sale  22 \u2013 Total working capital  1,109 782 Less: Precious metal working capital  (622) (562) Working capital (excluding precious metals)  487 220 A verage working capital days (excluding precious metals)  42 36 Free cash flow from continuing operations  2023 \u00a3m  2022  \u00a3m  Net cash inflow from operating activities  291 605  Interest received  28 32  Interest paid  (94) (111)  Purchases of property, plant and equipment  (253) (358 ) Purchases of intangible assets  (63) (95)  Purchases of investments held at fair value through other  comprehensive income (17) \u2013  Government grant income  7 \u2013  Net proceeds from sale of businesses  187 160  Proceeds from sale of non-current assets  8 1  Proceeds from sale of investment in joint ventures  2 \u2013  Principal element of lease payments  (14) (14)  Less: Free cash (inflow) / outflow from discontinued  operations  (8) 1  Free cash flow  74 221  Net debt (including post tax pension deficits) to underlying EBITDA 2023 \u00a3m 2022 \u00a3m Cash and deposits  129 254 Money market funds  521 137 Bank overdrafts  (13) (37) Bank overdrafts transferred to liabilities classified as held for sale  \u2013 (8) Cash and cash equivalents  637 346 Less: Cash and cash equivalents - bank overdrafts from discontinued operations  \u2013 8 Cash and cash equivalents from continuing operations  637 354 Interest rate swaps - non-current assets  20 12 Interest rate swaps \u2013 non-current liabilities  (15) (2) Borrowings and related swaps - current  (155) (265) Borrowings and related swaps - non-current  (1,460) (899) Lease liabilities - current  (9) (10) Lease liabilities - non-current  (31) (40) Lease liabilities - current - transferred to liabilities classified as held for sale  (1) (2) Lease liabilities - non-current - transferred to liabilities classified as held for sale  (9) (7) Less: Lease liabilities relating to discontinued operations  \u2013 3 Net debt  (1,023) (856) Increase / (decrease) in cash and cash equivalents  287 (205) Less: (Increase) / decrease in cash and cash equivalents from discontinued operations  (8) 3 Less: (Increase) / decrease in borrowings  (391) 131 Less: Principal element of lease payments  14 14 Less: Principal element of lease payments from discontinued operations  \u2013 (1) Increase in net debt resulting from cash flows  (98) (58) 2023 \u00a3m 2022  \u00a3m  New leases, remeasurements and modifications  (13) (9) Less: New leases, remeasurements and modifications from discontinued operations \u2013 3 Exchange differences on net debt  (53) (24) Other non-cash movements  (3) 2 Movement in net debt  (167) (86) Net debt at beginning of year  (856) (770) Net debt at end of year  (1,023) (856) Net debt  (1,023) (856) Add: Pension deficits  (21) (29) Add: Related deferred tax  2 4 Net debt (including post tax pension deficits)  (1,042) (881) Underlying operating profit  465 553 Add back: Depreciation and amortisation excluding amortisation of acquired intangibles  182 171 Underlying EBITDA  647 724 Net debt (including post tax pension deficits) to underlying EBITDA 1.6 1.2 2023 \u00a3m 2022 \u00a3m Underlying EBITDA  647 724 Depreciation and amortisation  (187) (177) Gains and losses on significant legal proceedings  (25) 42 Major impairment and restructuring charges  (41) (440) Profit on disposal of businesses  12 106 Finance costs  (110) (101) Investment income  49 41 Share of losses of associates  (1) \u2013 Income tax expense  (80) (79) Profit for the year from continuing operations  264 116 ",
   "dimensions": {
    "concept": "johnsonmattheyplc:DisclosureOfNonGaapMeasures",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "35 Events after the balance sheet date On 3 rd May 2023, the group agreed to sell its Diagnostic Services business to Sullivan Street Partners and Souter Investments. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:2138001AVBSD1HSC6Z10",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
   }
  }
 }
}