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"f1__s6__6__10": {
"value": "1. Authorisation of financial statements and statement of compliance with IFRSsAO World Plc is a public limited company and is incorporated in the United Kingdom under the Companies Act. The Company\u2019s ordinary shares are traded on the London Stock Exchange. The Group\u2019s financial statements have been prepared and approved by the Directors in accordance with UK adopted International Accounting Standards (\u201cUK adopted IFRS\u201d).The address of the registered office is given on page 122. The nature of the Group\u2019s operations and its principal activities are set out in Note 19 and in the Strategic Report on pages 01 to 40.These financial statements are presented in pounds sterling (\u00a3m) as that is the currency of the primary economic environment in which the Group operates. Certain financial data have been rounded. As a result of this rounding, the totals of data presented may vary slightly from the actual arithmetic totals of such data.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__9": {
"value": "1. Authorisation of financial statements and statement of compliance with IFRSsAO World Plc is a public limited company and is incorporated in the United Kingdom under the Companies Act. The Company\u2019s ordinary shares are traded on the London Stock Exchange. The Group\u2019s financial statements have been prepared and approved by the Directors in accordance with UK adopted International Accounting Standards (\u201cUK adopted IFRS\u201d).The address of the registered office is given on page 122. The nature of the Group\u2019s operations and its principal activities are set out in Note 19 and in the Strategic Report on pages 01 to 40.These financial statements are presented in pounds sterling (\u00a3m) as that is the currency of the primary economic environment in which the Group operates. Certain financial data have been rounded. As a result of this rounding, the totals of data presented may vary slightly from the actual arithmetic totals of such data.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__5": {
"value": "AO World Plc",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__7": {
"value": "public limited company",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__8": {
"value": "United Kingdom",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__6": {
"value": "United Kingdom",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__11": {
"value": "New accounting standards effective for future periods The following UK-adopted IFRSs have been issued but have not been applied, as they are not yet effective, by the Group in these consolidated financial statements:\u2022 Annual Improvements to IFRS Accounting Standards \u2013 Volume 11 (effective date 1 January 2026)\u2022 Amendments to IFRS 9 and IFRS 7, \u201cClassification and measurement of financial instruments\u201d and \u201cContracts referencing nature-dependent electricity\u201d (effective date 1 January 2026)\u2022 IFRS 18, \u201cPresentation and Disclosure in Financial Statements\u201d (effective date 1 January 2027) \u2022 IFRS 19, \u201cSubsidiaries without Public Accountability: Disclosures\u201d (effective date 1 January 2027)The Group does not consider that any of the issued standards, or standard amendments issued by the IASB, but not yet applicable, will have a significant impact on the financial statements with the exception of IFRS 18 which will primarily affect the classification and presentation of income and expense items. The Group also continues to monitor the potential impact of new standards and interpretations which may be endorsed and require adoption by the Group in future reporting periods.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__13": {
"value": "Basis of consolidationThe Group\u2019s financial statements consolidate those of the Company and its subsidiaries (together referred to as the \u201cGroup\u201d).Subsidiary undertakings are all entities over which the Group has control. The Group controls an entity where the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group and are deconsolidated from the date on which control ceases.Subsidiary undertakings acquired during the period are recorded under the acquisition method of accounting. The cost of the acquisition is measured at the aggregate fair value of the consideration given. The acquiree\u2019s identifiable assets, liabilities and contingent liabilities that meet the conditions for recognition under IFRS 3 \u201cBusiness Combinations\u201d are recognised at their fair value at the date the Group assumes control of the acquiree. Acquisition-related costs are recognised in the consolidated income statement as incurred. All intercompany balances and transactions have been eliminated in full. A list of all the subsidiaries of the Group is included in Note 19 to the Group financial statements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__12": {
"value": "Basis of consolidationThe Group\u2019s financial statements consolidate those of the Company and its subsidiaries (together referred to as the \u201cGroup\u201d).Subsidiary undertakings are all entities over which the Group has control. The Group controls an entity where the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group and are deconsolidated from the date on which control ceases.Subsidiary undertakings acquired during the period are recorded under the acquisition method of accounting. The cost of the acquisition is measured at the aggregate fair value of the consideration given. The acquiree\u2019s identifiable assets, liabilities and contingent liabilities that meet the conditions for recognition under IFRS 3 \u201cBusiness Combinations\u201d are recognised at their fair value at the date the Group assumes control of the acquiree. Acquisition-related costs are recognised in the consolidated income statement as incurred. All intercompany balances and transactions have been eliminated in full. A list of all the subsidiaries of the Group is included in Note 19 to the Group financial statements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__14-1": {
"value": "Discontinued OperationsFollowing the closure of the German operations in FY23, the German operations are treated as a discontinued activity under IFRS5 and the results and cashflows are therefore shown separately on the face of each of the primary statements. Further details are included in Note 34.34. Discontinued operationsSince the closure of the Group\u2019s German business in FY23, the business has been treated and presented as a discontinued operation. The tables below show the results of the German operation for the relevant reporting periods:2026 2025 \u00a3m\u00a3mRevenue \u2013 1.0Cost of sales \u2013 \u2013Gross profit \u2013 1.0Administrative expenses and other operating income \u2013 0.1Operating profit \u2013 1.1Finance income \u2013 \u2013Profit before tax \u2013 1.1Taxation charge \u2013 (0.3)Profit after tax of discontinued operations \u2013 0.8Revenue in the prior year represented a payment in full and final settlement to AO Deutschland by Domestic and General (\u201cD&G\u201d) in relation to any commercial obligations or liabilities in respect of insurance backed warranty plans previously sold in the territory. There were no material transactions during the year ended 31 March 2026.Basic earnings per share from discontinued operations is 0.00p (2025: 0.14p). Diluted earnings per share from discontinued operations is 0.00p (2025: 0.13p).The table below summarises the cashflows of the German operation for the relevant reporting periods:2026 2025 \u00a3m\u00a3mNet cash flows from operating activities \u2013 1.2Net cash flows from investing activities \u2013 \u2013Net cash flows from financing activities \u2013 (0.1)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__15": {
"value": "Going concernFurther information on our risks are shown on pages 27 to 31. The financial statements have been prepared on a going concern basis which the Directors consider to be appropriate.The Group meets its day-to-day working capital requirements from its cash balances and the availability of its \u00a3120m revolving credit facility which expires in October 2028.The Directors have prepared base and sensitised cash flow forecasts for the Group for a period of at least 12 months from the expected approval of the financial statements (\u201cthe going concern period\u201d) which indicate that the Group will remain compliant with its covenants and will have sufficient funds through its existing cash balances and availability of funds from its revolving credit facility to meet its liabilities as they fall due for that period. The forecasts take account of current trading, management\u2019s view on future performance and their assessment of the impact of market uncertainty and volatility. In assessing the going concern basis, the Directors have taken into account a severe but plausible downside to sensitise its base case by applying a sales risk of 15%, which restricts revenue growth to levels below those achieved in the year ended 31 March 2026. Further sensitivities have been modelled to reduce gross margin by 1% and to assume greater than inflation staff costs for non head office staff. These sensitivities capture a severe cash flow impact from a combination of potential downsides including a weaker UK electricals market, a business interruption or a cyber security incident.Although not modelled in these severe but plausible downside scenarios, the risks above could be offset with controllable mitigations across various expense categories and discretionary spend. Under this severe but plausible downside scenario the Group continues to demonstrate headroom on its banking facilities and remains compliant with its quarterly covenants, which are interest cover (Adjusted EBITDA being at least 4x net finance costs) and leverage (Net debt to be no more than 2.5x EBITDA). The likelihood of a breach of covenants is considered remote and hence headroom against its covenants has not been disclosed. Consequently, the Directors are confident that the Group and Company will have sufficient funds to continue to meet its liabilities as they fall due for at least 12 months from the date of approval of the financial statements and therefore have prepared the financial statements on a going concern basis.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__16": {
"value": "Revenue recognitionRevenue primarily comprises sales of goods and services net of returns, expected returns and excludes sales taxes. Revenue is measured based on the consideration to which the Group expects to be entitled in a contract with a customer. The Group recognises revenue when it transfers control of a product or service to a customer.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__17": {
"value": "Mobile revenueThe Group operates under contracts with a number of Mobile Network Operators (\u201cMNOs\u201d). Over the life of these contracts, the service provided is the procurement of connections to the MNO\u2019s network and the delivery of the handset to the end customer. The individual consumer enters into a contract with the MNO for the MNO to supply the ongoing airtime over that contract period and with the Group for the supply of the handset. The Group earns a commission for the service provided to each MNO (\u201cnetwork commission\u201d).The method of estimating the revenue and the associated contract asset in the month of connection is to estimate all future cash flows that will be received from the network and discount these based on their timing of receipt. The determined commission is recognised in full in the month of connection of the consumer to the MNO as this is the point at which the Group has completed the service obligation relating to the consumer connection.Commission revenue is only recognised to the extent it can be reliably measured for each consumer. The level of network commission earned is based on an agreed contractual percentage share of the monthly payments made by the consumer to the MNO. The total consideration receivable is determined by both fixed (monthly line rental) and variable elements (being out of bundle and out of contract revenue share).The Group recognises all of the fixed revenue share expected over a consumer\u2019s contract when a consumer is connected to the MNO. This gives rise to a contract asset being recognised, which is collected over the consumer\u2019s contract.Estimating in advance variable elements of revenue, including any constraints, is based on historical data, is subject to significant judgements and is dependent on consumer behaviour after the point of recognition. The Group does consider that the amount of out of bundle and out of contract revenue can be measured reliably in advance for certain MNOs, and therefore these revenues are recognised when a consumer is connected to the MNO.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__18": {
"value": "Employee benefitsThe Group contributes to a defined contribution pension scheme for employees who have enrolled in the scheme. A defined contribution scheme is a post-employment benefit plan under which the Group pays fixed contributions into a separate entity and will have no legal or constructive obligation to pay further amounts. Obligations for contributions to defined contribution pension plans are recognised as an expense in the income statement in the years during which services are rendered by employees.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__19": {
"value": "Share-based paymentsThe cost of share-based payment transactions with employees is measured by reference to the fair value of the equity instruments at the date on which they are granted and is recognised as an expense over the vesting period, which ends on the date on which the relevant employees become fully entitled to the award.Fair value is generally determined by an external valuer using an appropriate pricing model (see Note 30). In valuing equity-settled transactions, no account is taken of any service and performance (vesting) conditions, other than performance conditions linked to the price of the shares of the Company (market conditions). Any other conditions that are required to be met in order for an employee to become fully entitled to an award are considered to be non-vesting conditions. Like market performance conditions, non-vesting conditions are taken into account in determining the grant date fair value.No expense is recognised for awards that do not ultimately vest, except for awards under the AO Sharesave Scheme that are cancelled. These awards are treated as if they had vested on the date of cancellation, and any cost not yet recognised in the income statement for the award is expensed immediately. Any compensation paid up to the fair value of the award at the cancellation or settlement date is deducted from equity, with any excess over the fair value of the settled award being treated as an expense in the income statement.Where there has been a change to an award during the period which constitutes a modification for IFRS 2 purposes, the fair value of both the original award and the new award will be valued at the date the modification takes effect. The fair value of the original award (measured at the original grant date) will be recognised over the original vesting period as a minimum and any incremental increase to the fair value of the new award will be recognised over the period from the modification date to the vesting date of the new award. At each statement of financial position date before vesting, the cumulative expense is calculated, representing the extent to which the vesting period has expired and management\u2019s best estimate of the achievement or otherwise of service and non-market vesting conditions and of the number of equity instruments that will ultimately vest or, in the case of cancelled options in the AO Sharesave Scheme, be treated as vesting as described above.The movement in cumulative expense since the previous statement of financial position date is recognised in the consolidated income statement with a corresponding entry in equity. On vesting, amounts held in the share-based payments reserves are transferred to retained earnings/ (losses).",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__20": {
"value": "Finance income and costsFinance income is recognised in the consolidated income statement in the period to which it relates using the effective interest rate method.Finance income comprises:\u2022 income arising from the unwinding of the discount applied to the contract assets in relation to product protection plans and network commissions in excess of their previously recognised value; and\u2022 bank interest.Finance costs are recognised in the consolidated income statement in the period to which they occur.Finance costs principally comprise:\u2022 finance costs incurred on borrowings, finance leases and right of use lease liabilities, which are recognised in the income statement using the effective interest method; and\u2022 financing costs of raising debt and ongoing utilisation/non-utilisation fees.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__22": {
"value": "TaxationTax on the profit or loss for the year comprises current and deferred tax. Tax is recognised in the income statement except to the extent that it relates to items recognised directly in equity, in which case it is recognised in equity.Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the statement of financial position date, and any adjustment for items of income or expense that are taxable or deductible in other years or that are never taxable or deductible.Research and development credits are accounted for in accordance with IAS 20. The credit is recognised once a reasonable estimate of the amount can be made.Deferred tax is provided on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and its tax base as at the reporting date. The following temporary differences are not provided for: the initial recognition of goodwill; and the initial recognition of assets or liabilities that affect neither accounting nor taxable profit (other than in a business combination) to the extent that they will probably not reverse in the foreseeable future. The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantively enacted at the statement of financial position date.A deferred tax liability is recognised at the expected future tax rate on the value of intangible assets with finite lives, which are acquired through business combinations representing the tax effect of the amortisation of these assets in the future. These liabilities will decrease in line with the amortisation of the related assets with the deferred tax credits recognised in the statement of comprehensive income in accordance with IAS 12.A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available against which the temporary difference can be utilised. Deferred tax assets and liabilities are offset, and presented net on the balance sheet, when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority, and the Group intends to settle its current tax assets and liabilities on a net basis.The Group has applied the mandatory temporary exception to the requirements of IAS 12 under which a company does not recognise or disclose information about deferred tax assets and liabilities related to the proposed Pillar Two rules.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__21": {
"value": "TaxationTax on the profit or loss for the year comprises current and deferred tax. Tax is recognised in the income statement except to the extent that it relates to items recognised directly in equity, in which case it is recognised in equity.Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the statement of financial position date, and any adjustment for items of income or expense that are taxable or deductible in other years or that are never taxable or deductible.Research and development credits are accounted for in accordance with IAS 20. The credit is recognised once a reasonable estimate of the amount can be made.Deferred tax is provided on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and its tax base as at the reporting date. The following temporary differences are not provided for: the initial recognition of goodwill; and the initial recognition of assets or liabilities that affect neither accounting nor taxable profit (other than in a business combination) to the extent that they will probably not reverse in the foreseeable future. The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantively enacted at the statement of financial position date.A deferred tax liability is recognised at the expected future tax rate on the value of intangible assets with finite lives, which are acquired through business combinations representing the tax effect of the amortisation of these assets in the future. These liabilities will decrease in line with the amortisation of the related assets with the deferred tax credits recognised in the statement of comprehensive income in accordance with IAS 12.A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available against which the temporary difference can be utilised. Deferred tax assets and liabilities are offset, and presented net on the balance sheet, when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority, and the Group intends to settle its current tax assets and liabilities on a net basis.The Group has applied the mandatory temporary exception to the requirements of IAS 12 under which a company does not recognise or disclose information about deferred tax assets and liabilities related to the proposed Pillar Two rules.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__23": {
"value": "Goodwill and intangible assetsGoodwill represents the excess of the total consideration transferred for an acquired entity, over the net of the acquisition date amounts of the identifiable assets acquired and liabilities assumed. Goodwill is stated at cost. Goodwill is allocated to CGUs and is not amortised but is tested at least annually for impairment.Other intangible assets are stated at cost less accumulated amortisation. Amortisation is charged to the consolidated income statement in administrative expenses on the basis stated below over the estimated useful lives of each asset. The estimated useful lives are as follows:Asset class Amortisation method and rateBrand and domain names 5 to 15 years straight-lineSoftware 3 to 5 years straight-lineCustomer lists 5 years straight-lineSoftware costs incurred as part of a service agreement are only capitalised when it can be evidenced that the Group has control over the resources defined in the arrangement. Any expenditure capitalised includes the cost of materials, direct labour and overhead costs that are directly attributable to preparing the asset for its intended use. Costs relating to software not controlled by the Group are charged to the income statement.Other development expenditure is recognised in the income statement as an expense as incurred.Amortisation methods, useful lives and residual values are reviewed at each statement of financial position date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__25": {
"value": "Property, plant and equipmentProperty, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses.Depreciation is recognised so as to write off the cost of assets (other than Land) less their residual values over their useful lives on the following bases:Asset class Depreciation method and rateLand and buildings 25 years straight-line (excluding Land which is not depreciated)Property alterations 10 years straight-line or over the life of the lease to which the assets relateFixtures, fittings and plant and machinery 15% reducing balance or 3 to 10 years straight-lineMotor vehicles 2 to 10 years straight-lineComputer equipment 3 to 5 years straight\u2013lineOffice equipment 15% reducing balance or 3 to 5 years straight lineAssets held for rental purposes 33% reducing balanceThe estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting year, with the effect of any changes in estimate accounted for on a prospective basis.An item of property, plant and equipment is derecognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. The gain or loss arising on the disposal of an asset is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in the income statement.Assets held for rental purposes relate to devices or handsets rented to customers over a fixed or rolling rental term. New rentals are satisfied using existing stock (transfers from stock) at the start of the term. Assets returned to the Group at the end of the rental period are returned to stock (transfers to stock) at their net book value. Disposed rental assets relate to any device or handset that are not considered recoverable from customers.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__24": {
"value": "Property, plant and equipmentProperty, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses.Depreciation is recognised so as to write off the cost of assets (other than Land) less their residual values over their useful lives on the following bases:Asset class Depreciation method and rateLand and buildings 25 years straight-line (excluding Land which is not depreciated)Property alterations 10 years straight-line or over the life of the lease to which the assets relateFixtures, fittings and plant and machinery 15% reducing balance or 3 to 10 years straight-lineMotor vehicles 2 to 10 years straight-lineComputer equipment 3 to 5 years straight\u2013lineOffice equipment 15% reducing balance or 3 to 5 years straight lineAssets held for rental purposes 33% reducing balanceThe estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting year, with the effect of any changes in estimate accounted for on a prospective basis.An item of property, plant and equipment is derecognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. The gain or loss arising on the disposal of an asset is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in the income statement.Assets held for rental purposes relate to devices or handsets rented to customers over a fixed or rolling rental term. New rentals are satisfied using existing stock (transfers from stock) at the start of the term. Assets returned to the Group at the end of the rental period are returned to stock (transfers to stock) at their net book value. Disposed rental assets relate to any device or handset that are not considered recoverable from customers.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__26": {
"value": "Right of use assets and liabilitiesThe Group has applied IFRS 16 in these financial statements.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__27-1": {
"value": "AO World Plc as a lesseeAt inception, the Group assesses whether a contract is or contains a lease. This assessment involves the exercise of judgement about whether it depends on a specified asset, whether the Group obtains substantially all the economic benefits from the use of that asset and whether the Group has the right to direct the use of the asset.The Group recognises a right of use (\u201cROU\u201d) asset and a lease liability at the lease commencement date. The ROU asset is initially measured based on the present value of lease payments plus any initial direct costs incurred and the costs of obligations to refurbish the asset, less any incentives received. The ROU asset is subsequently depreciated using the straight-line method over the shorter of the lease term or the useful life of the underlying asset. In addition, the ROU asset is subject to testing for impairment if there is any indication of impairment.For short term leases (less than 12 months) or contracts for which the underlying asset has a low value, the Group takes the exemption permitted by IFRS 16 to recognise the payments for such leases in the income statement on a straight line basis over the lease term.The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Group\u2019s incremental borrowing rate. The Group uses its incremental borrowing rate as the discount rate. The lease liability generally includes fixed payments and variable payments that depend on an index (such as an inflation index). When the lease contains an extension or purchase option that the Group considers reasonably certain to be exercised, the cost of the extension or option is included in the lease payments.ROU assets are separately disclosed as a line in the balance sheet. The corresponding lease liability is separately disclosed as \u201clease liabilities\u201d in both current and non-current liabilities. The Group has classified the principal portion of lease payments, as well as the interest portion, within financing activities. Lease payments for short-term leases, lease payments for leases of low-value assets and variable lease payments not included in the measurement of the lease liability are classified as cash flows from operating activities. The Group has elected to disclose its lease liabilities split by those which ownership transfers to the Group at the end of the lease (\u201cOwned asset lease liabilities\u201d) and are disclosed within the Property Plant and Equipment table in Note 18, and those leases which are rental agreements and where ownership does not transfer to the Group at the end of the lease as Right of use asset lease liabilities which are disclosed within the Right of use assets table. This is to give the users of these Financial Statements additional information that the Directors feel will be useful to the readers understanding of the business.Impairment of assetsAt each statement of financial position date, the Group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. Where the asset does not generate cash flows that are independent from other assets, the Group estimates the recoverable amount of the cash-generating unit (\u201cCGU\u201d) to which the asset belongs.Goodwill is not amortised but is reviewed for impairment annually, or more frequently where there is an indication that the goodwill may be impaired. For the purpose of impairment testing, goodwill is allocated to each of the Group\u2019s CGUs expected to benefit from synergies of the combination.The recoverable amount of an asset or CGU is the greater of its value in use and its fair value less costs to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset.An impairment loss is recognised if the carrying amount of an asset or its CGU exceeds its estimated recoverable amount. Impairment losses are recognised in profit or loss. Impairment losses recognised in respect of CGUs are allocated first to reduce the carrying amount of any goodwill allocated to the units, and then to reduce the carrying amounts of the other assets in the unit (group of units) on a pro-rata basis.An impairment loss in respect of goodwill is not reversed. In respect of other assets, impairment losses recognised in prior years are assessed at each reporting date for any indications that the loss has decreased or no longer exists. An impairment loss is reversed if there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset\u2019s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__29": {
"value": "InventoriesInventories are stated at the lower of cost and net realisable value. Cost is determined using the first-in, first-out (\u201cFIFO\u201d) method and comprises direct purchase cost net of rebates. Net realisable value represents the estimated selling price less all estimated and directly attributable costs of selling and distribution. Net realisable value includes, where necessary, provisions for slow-moving and damaged inventory.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__37": {
"value": "provisions for slow-moving and damaged inventory.Trade and other receivables (excluding contract assets)Trade and other receivables are recognised initially at fair value. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any allowance for expected credit losses.Contract assetsContract assets arising from sale of product protection plans and network contracts are recognised in line with the revenue recognition policies for commission revenue and are disclosed as a contract asset within trade and other receivables.It represents the right to consideration in exchange for the service provided at the balance sheet date in relation to revenue recognised for the commissions. While the revenue is recognised at the point of sale, the cash receipts, which reduce the contract asset, are received over time.As the consideration is receivable over time but is conditional on the behaviour of customers post provision of the service, it is classified as a contract asset under IFRS 15 rather than a receivable under IFRS 9.Cash and cash equivalentsCash and cash equivalents comprise cash at bank, in hand, on demand deposits and cash in transit.Financial instrumentsFinancial assets and financial liabilities are recognised in the Group\u2019s statement of financial position when the Group becomes a party to the contractual provisions of the instrument.Financial assets and liabilitiesFinancial assets and liabilities comprise trade and other receivables (excluding contract assets), cash and cash equivalents, loans and borrowings and trade and other payables.Trade and other payablesTrade and other payables are recognised initially at fair value. Subsequent to initial recognition, they are measured at amortised cost using the effective interest method.Advance payments on accountAdvanced payments on account relate to payments on account from Mobile Network Operators and our product protection plan provider where there is no right of set off with the contract asset.Amounts are initially recognised within creditors at fair value. Subsequent to initial recognition they are measured at amortised cost. Financial liabilities and equity componentsDebt and equity instruments are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangement and in conjunction with the application of IFRSs. Financial instruments issued by the Group are treated as equity only to the extent that they meet the following two conditions:a. they include no contractual obligations upon the Company (or Group as the case may be) to deliver cash or other financial assets or to exchange financial assets or financial liabilities with another party under conditions that are potentially unfavourable to the Company (or Group); andb. where the instrument will or may be settled in the Company\u2019s own equity instruments, it is either a non-derivative that includes no obligation to deliver a variable number of the Company\u2019s own equity instruments or is a derivative that will be settled by the Company exchanging a fixed amount of cash or other financial assets for a fixed number of its own equity instruments.To the extent that this definition is not met, the proceeds of issue are classified as a financial liability. Where the instrument so classified takes the legal form of the Company\u2019s own shares, the amounts presented in these financial statements for called-up share capital and share premium account exclude amounts in relation to those shares.Interest-bearing borrowingsInterest-bearing borrowings are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are stated at amortised cost using the effective interest method less any impairment losses.ProvisionsProvisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that the Group will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the statement of financial position date, taking into account the risks and uncertainties surrounding the obligation. The estimated cash outflow is discounted to net present value.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__30": {
"value": "Trade and other receivables",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__31": {
"value": "Financial instrumentsFinancial assets and financial liabilities are recognised in the Group\u2019s statement of financial position when the Group becomes a party to the contractual provisions of the instrument.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__33": {
"value": "Financial assets and liabilitiesFinancial assets and liabilities comprise trade and other receivables (excluding contract assets),",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__32": {
"value": "Financial assets and liabilitiesFinancial assets and liabilities comprise trade and other receivables (excluding contract assets),",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__34": {
"value": "trade and other payables.Trade and other payablesTrade and other payables are recognised initially at fair value. Subsequent to initial recognition, they are measured at amortised cost using the effective interest method.Advance payments on account",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__36": {
"value": "Interest-bearing borrowingsInterest-bearing borrowings are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are stated at amortised cost using the effective interest method less any impairment losses.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__35": {
"value": "Interest-bearing borrowingsInterest-bearing borrowings are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are stated at amortised cost using the effective interest method less any impairment losses.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__38": {
"value": "Foreign currency translationTransactions denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing on the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into functional currency at the rates of exchange at the reporting date. Exchange differences on monetary items are recognised in the income statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__39": {
"value": "Alternative performance measuresThe Group tracks a number of alternative performance measures in managing its business. These are not defined or specified under the requirements of IFRS because they exclude amounts that are included in, or include amounts that are excluded from, the most directly comparable measure calculated and presented in accordance with IFRS, or are calculated using financial measures that are not calculated in accordance with IFRS. The Group believes that these alternative performance measures, which are not considered to be a substitute for, or superior to, IFRS measures, provide stakeholders with additional helpful information on the performance of the business. These alternative performance measures are consistent with how the business performance is planned and reported within the internal management reporting to the Board. Some of these alternative performance measures are also used for the purpose of setting remuneration targets. These alternative performance measures should be viewed as supplemental to, but not as a substitute for, measures presented in the consolidated financial statements relating to the Group, which are prepared in accordance with IFRS. The Group believes that these alternative performance measures are useful indicators of its performance.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__43": {
"value": "4. Key sources of estimation uncertaintyIn the application of the Group\u2019s accounting policies, which are described in Note 3, the Directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant and are reviewed on an ongoing basis. Actual results could differ from these estimates and any subsequent changes are accounted for with an effect on income at the time such updated information becomes available.Accounting standards require the Directors to disclose those areas of critical accounting judgement and key sources of estimation uncertainty that carry a significant risk of causing material adjustment to the carrying value of assets and liabilities within the next 12 months. As a result of macro-economic factors in recent years, the Directors consider that revenue recognition in respect of commission for product protection plans and network connections include significant areas of accounting estimation. The Directors have applied the variable consideration guidance in IFRS 15 and as a result of revenue restrictions, do not believe there is a significant risk of a material downward adjustment. Revenue has been restricted to ensure that it is only recognised when it is highly probable and therefore subsequently, there could be a material reversal of restrictions.The information below sets out the estimates and judgements used in these areas.Revenue recognition and recoverability of income from product protection plansRevenue recognised in respect of commissions receivable over the lifetime of the plan for the sale of product protection plans is recognised in line with the principles of IFRS 15, when the Group obtains the right to consideration as a result of performance of its contractual obligations (acting as an agent for a third party).Revenue in any one year therefore represents an estimate of the commission due on the plans sold, which management estimate reliably based upon a number of key inputs, including:\u2022 the contractual agreed margins;\u2022 the number of live plans;\u2022 the discount rate;\u2022 the estimated length of the plan;\u2022 the estimate of profit share relating to the scheme as a whole;\u2022 the estimated rate of attrition based on historic data; and\u2022 the estimated overall performance of the scheme.Commission receivable also depends for certain transactions on customer behaviour after the point of sale. Assumptions are therefore required, particularly in relation to levels of customer attrition within the contract period, expected levels of customer spend, and customer behaviour beyond the initial contract period. Such assumptions are based on extensive historical evidence, and adjustment to the amount of revenue recognised is made for the risk of potential changes in customer behaviour, but they are nonetheless inherently uncertain.Reliance on historical data assumes that current and future experience will follow past trends. The Directors believe that the quantity and quality of historical data available provides an appropriate proxy for current and future trends. Any information about future market trends, or economic conditions that we believe suggests historical experience would need to be adjusted, is taken into account when finalising our assumptions each year. Our experience over the last decade, which has been a turbulent period for the UK economy as a whole, is that variations in economic conditions have not had a material impact on consumer behaviour and, therefore, no adjustment to commissions is made for future market trends and economic conditions. In assessing how consistent our observations have been, we compare cash received in a period versus the forecast expectation for that period as we believe this is the most appropriate check on revenue recognised. Small variations in this measure support the assumptions made.For plans sold prior to 1 December 2016, the commission rates receivable are based on pre-determined rates. For plans sold after that date, base-assumed commissions will continue to be earned on pre-determined rates but overall commissions now include a variable element based on the future overall performance of the scheme. Changes in estimates recognised as an increase or decrease to revenue may be made, where for example, more reliable information is available, and any such changes are required to be recognised in the income statement. During the year, management have refined estimations in relation to the valuation of plans which has resulted in \u00a30.6m of previously recognised revenue being reversed in the year ended 31 March 2026. In line with the requirements of IFRS 15, the Group only recognises revenue to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue will not occur when the uncertainty associated with its variable consideration is subsequently resolved. This \u2018constraint\u2019 results in potential revenue of \u00a33.7m being restricted at 31 March 2026 (31 March 2025: \u00a33.0m).The commission receivable balance as at 31 March 2026 was \u00a399.3m (2025: \u00a398.1m). The rate used to discount the revenue for the FY26 cohort is 5.35% (2025: 5.15%). The weighted average of discount rates used in the years prior to FY26 was 5.01% (2025: 4.73%).Revenue recognition and recoverability of income in relation to network commissionsRevenue in respect of commissions receivable from the Mobile Network Operators (\u201cMNOs\u201d) for the brokerage of network contracts is recognised in line with the principles of IFRS 15, when the Group obtains the right to consideration as a result of performance of its contractual obligations (acting as an agent for a third party).Revenue in any one year therefore represents an estimate of the commission due on the contracts sold, which management estimates reliably based upon a number of key inputs, including: \u2022 the contractually agreed revenue share percentage \u2013 the percentage of the consumer\u2019s spend (to MNOs) to which the Group is entitled;\u2022 the discount rate using external market data (including risk free rate and counterparty credit risk) 3.94% (2025: 4.25%); and\u2022 the length of contract entered into by the consumer (12 \u2013 24 months) and the resulting estimated consumer average tenure which takes account of both the default rate during the contract period and the expectations that some customers will continue beyond the initial contract period and generate out of contract (\u201cOOC\u201d) revenue (c.6%).The commission receivable on mobile phone connections can therefore depend on customer behaviour after the point of sale. The revenue recognised and associated receivable in the month of connection is estimated based on all future cash flows that will be received from the MNO and these are discounted based on the timing of receipt. This also takes into account the potential clawback of commission by the MNOs and any additional churn expected as a result of recent price increases announced and applied by the MNOs, for which a restriction to revenue is made based on historical experience. The Directors consider that the quality and quantity of the data available from the MNOs is appropriate for making these estimates and, as the contracts are primarily for 24 months, the period over which the amounts are estimated is relatively short. As with commissions recognised on the sale of product protection plans, the Directors compare the cash received to the initial amount recognised in assessing the appropriateness of the assumptions used.Changes in estimates recognised as an increase or decrease to revenue may be made where, for example, more reliable information is available, and any such changes are required to be recognised in the income statement. During the year, management have refined the estimations in relation to the valuation of connections which has resulted in a \u00a31.5m of previously constrained revenue which has now been recognised in the year ended 31 March 2026. In line with the requirements of IFRS 15, the Group only recognises revenue to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue will not occur when the uncertainty associated with its variable consideration is subsequently resolved. This \u2018constraint\u2019 results in potential revenue of \u00a32.0m being restricted at 31 March 2026 (31 March 2025: \u00a33.2m).Whilst there is estimation uncertainty in valuing the contract asset, reasonably possible changes in assumptions are not expected to result in material changes to the valuation of the asset in the next financial year.The commission receivable balance as at 31 March 2026 was \u00a350.5m (2025: \u00a346.7m).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__42": {
"value": "4. Key sources of estimation uncertaintyIn the application of the Group\u2019s accounting policies, which are described in Note 3, the Directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant and are reviewed on an ongoing basis. Actual results could differ from these estimates and any subsequent changes are accounted for with an effect on income at the time such updated information becomes available.Accounting standards require the Directors to disclose those areas of critical accounting judgement and key sources of estimation uncertainty that carry a significant risk of causing material adjustment to the carrying value of assets and liabilities within the next 12 months. As a result of macro-economic factors in recent years, the Directors consider that revenue recognition in respect of commission for product protection plans and network connections include significant areas of accounting estimation. The Directors have applied the variable consideration guidance in IFRS 15 and as a result of revenue restrictions, do not believe there is a significant risk of a material downward adjustment. Revenue has been restricted to ensure that it is only recognised when it is highly probable and therefore subsequently, there could be a material reversal of restrictions.The information below sets out the estimates and judgements used in these areas.Revenue recognition and recoverability of income from product protection plansRevenue recognised in respect of commissions receivable over the lifetime of the plan for the sale of product protection plans is recognised in line with the principles of IFRS 15, when the Group obtains the right to consideration as a result of performance of its contractual obligations (acting as an agent for a third party).Revenue in any one year therefore represents an estimate of the commission due on the plans sold, which management estimate reliably based upon a number of key inputs, including:\u2022 the contractual agreed margins;\u2022 the number of live plans;\u2022 the discount rate;\u2022 the estimated length of the plan;\u2022 the estimate of profit share relating to the scheme as a whole;\u2022 the estimated rate of attrition based on historic data; and\u2022 the estimated overall performance of the scheme.Commission receivable also depends for certain transactions on customer behaviour after the point of sale. Assumptions are therefore required, particularly in relation to levels of customer attrition within the contract period, expected levels of customer spend, and customer behaviour beyond the initial contract period. Such assumptions are based on extensive historical evidence, and adjustment to the amount of revenue recognised is made for the risk of potential changes in customer behaviour, but they are nonetheless inherently uncertain.Reliance on historical data assumes that current and future experience will follow past trends. The Directors believe that the quantity and quality of historical data available provides an appropriate proxy for current and future trends. Any information about future market trends, or economic conditions that we believe suggests historical experience would need to be adjusted, is taken into account when finalising our assumptions each year. Our experience over the last decade, which has been a turbulent period for the UK economy as a whole, is that variations in economic conditions have not had a material impact on consumer behaviour and, therefore, no adjustment to commissions is made for future market trends and economic conditions. In assessing how consistent our observations have been, we compare cash received in a period versus the forecast expectation for that period as we believe this is the most appropriate check on revenue recognised. Small variations in this measure support the assumptions made.For plans sold prior to 1 December 2016, the commission rates receivable are based on pre-determined rates. For plans sold after that date, base-assumed commissions will continue to be earned on pre-determined rates but overall commissions now include a variable element based on the future overall performance of the scheme. Changes in estimates recognised as an increase or decrease to revenue may be made, where for example, more reliable information is available, and any such changes are required to be recognised in the income statement. During the year, management have refined estimations in relation to the valuation of plans which has resulted in \u00a30.6m of previously recognised revenue being reversed in the year ended 31 March 2026. In line with the requirements of IFRS 15, the Group only recognises revenue to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue will not occur when the uncertainty associated with its variable consideration is subsequently resolved. This \u2018constraint\u2019 results in potential revenue of \u00a33.7m being restricted at 31 March 2026 (31 March 2025: \u00a33.0m).The commission receivable balance as at 31 March 2026 was \u00a399.3m (2025: \u00a398.1m). The rate used to discount the revenue for the FY26 cohort is 5.35% (2025: 5.15%). The weighted average of discount rates used in the years prior to FY26 was 5.01% (2025: 4.73%).Revenue recognition and recoverability of income in relation to network commissionsRevenue in respect of commissions receivable from the Mobile Network Operators (\u201cMNOs\u201d) for the brokerage of network contracts is recognised in line with the principles of IFRS 15, when the Group obtains the right to consideration as a result of performance of its contractual obligations (acting as an agent for a third party).Revenue in any one year therefore represents an estimate of the commission due on the contracts sold, which management estimates reliably based upon a number of key inputs, including: \u2022 the contractually agreed revenue share percentage \u2013 the percentage of the consumer\u2019s spend (to MNOs) to which the Group is entitled;\u2022 the discount rate using external market data (including risk free rate and counterparty credit risk) 3.94% (2025: 4.25%); and\u2022 the length of contract entered into by the consumer (12 \u2013 24 months) and the resulting estimated consumer average tenure which takes account of both the default rate during the contract period and the expectations that some customers will continue beyond the initial contract period and generate out of contract (\u201cOOC\u201d) revenue (c.6%).The commission receivable on mobile phone connections can therefore depend on customer behaviour after the point of sale. The revenue recognised and associated receivable in the month of connection is estimated based on all future cash flows that will be received from the MNO and these are discounted based on the timing of receipt. This also takes into account the potential clawback of commission by the MNOs and any additional churn expected as a result of recent price increases announced and applied by the MNOs, for which a restriction to revenue is made based on historical experience. The Directors consider that the quality and quantity of the data available from the MNOs is appropriate for making these estimates and, as the contracts are primarily for 24 months, the period over which the amounts are estimated is relatively short. As with commissions recognised on the sale of product protection plans, the Directors compare the cash received to the initial amount recognised in assessing the appropriateness of the assumptions used.Changes in estimates recognised as an increase or decrease to revenue may be made where, for example, more reliable information is available, and any such changes are required to be recognised in the income statement. During the year, management have refined the estimations in relation to the valuation of connections which has resulted in a \u00a31.5m of previously constrained revenue which has now been recognised in the year ended 31 March 2026. In line with the requirements of IFRS 15, the Group only recognises revenue to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue will not occur when the uncertainty associated with its variable consideration is subsequently resolved. This \u2018constraint\u2019 results in potential revenue of \u00a32.0m being restricted at 31 March 2026 (31 March 2025: \u00a33.2m).Whilst there is estimation uncertainty in valuing the contract asset, reasonably possible changes in assumptions are not expected to result in material changes to the valuation of the asset in the next financial year.The commission receivable balance as at 31 March 2026 was \u00a350.5m (2025: \u00a346.7m).",
"dimensions": {
"concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__41": {
"value": "4. Key sources of estimation uncertaintyIn the application of the Group\u2019s accounting policies, which are described in Note 3, the Directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant and are reviewed on an ongoing basis. Actual results could differ from these estimates and any subsequent changes are accounted for with an effect on income at the time such updated information becomes available.Accounting standards require the Directors to disclose those areas of critical accounting judgement and key sources of estimation uncertainty that carry a significant risk of causing material adjustment to the carrying value of assets and liabilities within the next 12 months. As a result of macro-economic factors in recent years, the Directors consider that revenue recognition in respect of commission for product protection plans and network connections include significant areas of accounting estimation. The Directors have applied the variable consideration guidance in IFRS 15 and as a result of revenue restrictions, do not believe there is a significant risk of a material downward adjustment. Revenue has been restricted to ensure that it is only recognised when it is highly probable and therefore subsequently, there could be a material reversal of restrictions.The information below sets out the estimates and judgements used in these areas.Revenue recognition and recoverability of income from product protection plansRevenue recognised in respect of commissions receivable over the lifetime of the plan for the sale of product protection plans is recognised in line with the principles of IFRS 15, when the Group obtains the right to consideration as a result of performance of its contractual obligations (acting as an agent for a third party).Revenue in any one year therefore represents an estimate of the commission due on the plans sold, which management estimate reliably based upon a number of key inputs, including:\u2022 the contractual agreed margins;\u2022 the number of live plans;\u2022 the discount rate;\u2022 the estimated length of the plan;\u2022 the estimate of profit share relating to the scheme as a whole;\u2022 the estimated rate of attrition based on historic data; and\u2022 the estimated overall performance of the scheme.Commission receivable also depends for certain transactions on customer behaviour after the point of sale. Assumptions are therefore required, particularly in relation to levels of customer attrition within the contract period, expected levels of customer spend, and customer behaviour beyond the initial contract period. Such assumptions are based on extensive historical evidence, and adjustment to the amount of revenue recognised is made for the risk of potential changes in customer behaviour, but they are nonetheless inherently uncertain.Reliance on historical data assumes that current and future experience will follow past trends. The Directors believe that the quantity and quality of historical data available provides an appropriate proxy for current and future trends. Any information about future market trends, or economic conditions that we believe suggests historical experience would need to be adjusted, is taken into account when finalising our assumptions each year. Our experience over the last decade, which has been a turbulent period for the UK economy as a whole, is that variations in economic conditions have not had a material impact on consumer behaviour and, therefore, no adjustment to commissions is made for future market trends and economic conditions. In assessing how consistent our observations have been, we compare cash received in a period versus the forecast expectation for that period as we believe this is the most appropriate check on revenue recognised. Small variations in this measure support the assumptions made.For plans sold prior to 1 December 2016, the commission rates receivable are based on pre-determined rates. For plans sold after that date, base-assumed commissions will continue to be earned on pre-determined rates but overall commissions now include a variable element based on the future overall performance of the scheme. Changes in estimates recognised as an increase or decrease to revenue may be made, where for example, more reliable information is available, and any such changes are required to be recognised in the income statement. During the year, management have refined estimations in relation to the valuation of plans which has resulted in \u00a30.6m of previously recognised revenue being reversed in the year ended 31 March 2026. In line with the requirements of IFRS 15, the Group only recognises revenue to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue will not occur when the uncertainty associated with its variable consideration is subsequently resolved. This \u2018constraint\u2019 results in potential revenue of \u00a33.7m being restricted at 31 March 2026 (31 March 2025: \u00a33.0m).The commission receivable balance as at 31 March 2026 was \u00a399.3m (2025: \u00a398.1m). The rate used to discount the revenue for the FY26 cohort is 5.35% (2025: 5.15%). The weighted average of discount rates used in the years prior to FY26 was 5.01% (2025: 4.73%).Revenue recognition and recoverability of income in relation to network commissionsRevenue in respect of commissions receivable from the Mobile Network Operators (\u201cMNOs\u201d) for the brokerage of network contracts is recognised in line with the principles of IFRS 15, when the Group obtains the right to consideration as a result of performance of its contractual obligations (acting as an agent for a third party).Revenue in any one year therefore represents an estimate of the commission due on the contracts sold, which management estimates reliably based upon a number of key inputs, including: \u2022 the contractually agreed revenue share percentage \u2013 the percentage of the consumer\u2019s spend (to MNOs) to which the Group is entitled;\u2022 the discount rate using external market data (including risk free rate and counterparty credit risk) 3.94% (2025: 4.25%); and\u2022 the length of contract entered into by the consumer (12 \u2013 24 months) and the resulting estimated consumer average tenure which takes account of both the default rate during the contract period and the expectations that some customers will continue beyond the initial contract period and generate out of contract (\u201cOOC\u201d) revenue (c.6%).The commission receivable on mobile phone connections can therefore depend on customer behaviour after the point of sale. The revenue recognised and associated receivable in the month of connection is estimated based on all future cash flows that will be received from the MNO and these are discounted based on the timing of receipt. This also takes into account the potential clawback of commission by the MNOs and any additional churn expected as a result of recent price increases announced and applied by the MNOs, for which a restriction to revenue is made based on historical experience. The Directors consider that the quality and quantity of the data available from the MNOs is appropriate for making these estimates and, as the contracts are primarily for 24 months, the period over which the amounts are estimated is relatively short. As with commissions recognised on the sale of product protection plans, the Directors compare the cash received to the initial amount recognised in assessing the appropriateness of the assumptions used.Changes in estimates recognised as an increase or decrease to revenue may be made where, for example, more reliable information is available, and any such changes are required to be recognised in the income statement. During the year, management have refined the estimations in relation to the valuation of connections which has resulted in a \u00a31.5m of previously constrained revenue which has now been recognised in the year ended 31 March 2026. In line with the requirements of IFRS 15, the Group only recognises revenue to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue will not occur when the uncertainty associated with its variable consideration is subsequently resolved. This \u2018constraint\u2019 results in potential revenue of \u00a32.0m being restricted at 31 March 2026 (31 March 2025: \u00a33.2m).Whilst there is estimation uncertainty in valuing the contract asset, reasonably possible changes in assumptions are not expected to result in material changes to the valuation of the asset in the next financial year.The commission receivable balance as at 31 March 2026 was \u00a350.5m (2025: \u00a346.7m).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__44": {
"value": "5. RevenueThe table below shows the Group\u2019s revenue by major revenue stream. Revenue recognition for each area is set out in Note 3.20262025 Major revenue streams \u00a3m\u00a3mB2C Retail revenue 911.0 831.9B2B Retail revenue 103.0 116.9Mobile revenue 77.0 94.4Recommerce revenue 119.5 42.6Third-party logistics revenue 33.3 30.5Recycling revenue 22.7 21.31,266.6 1,137.5",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__45": {
"value": "6. Segmental analysisOperating segments are determined by the internal reporting regularly provided to the Group\u2019s Chief Operating Decision Maker. The Chief Operating Decision Maker, who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the Executive Directors.The Group\u2019s Chief Operating Decision Maker reviews the Group\u2019s performance as a whole and makes decisions for allocating resources based on the Group as a whole and as such, there is only one operating segment in the Group.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__46": {
"value": "7. Administrative expenses2026 2025 \u00a3m\u00a3mMarketing and advertising expenses 53.5 44.4Warehousing expenses 75.1 62.0Impairment of goodwill and intangible fixed assets \u2013 19.6Other administrative expenses 138.2 129.1266.7 255.0",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__51": {
"value": "8. Operating profit for the yearOperating profit for the year has been arrived at after charging/(crediting):2026 2025 \u00a3m\u00a3mDepreciation of:Owned assets 8.0 6.3Owned assets financed by lease 2.3 1.0Right of use assets 16.4 17.0Amortisation 2.6 2.8Loss/ (profit) on disposal of property, plant and equipment 0.3 (0.1)Cost of inventory 805.2 758.8Staff costs 147.4 133.1Other operating income:Short-term sublets \u2013 (0.1)Adjusting items \u2013 included in administrative expenses Impairment of goodwill and intangible fixed assets \u2013 19.6musicMagpie acquisition costs \u2013 3.3",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__50": {
"value": "8. Operating profit for the yearOperating profit for the year has been arrived at after charging/(crediting):2026 2025 \u00a3m\u00a3mDepreciation of:Owned assets 8.0 6.3Owned assets financed by lease 2.3 1.0Right of use assets 16.4 17.0Amortisation 2.6 2.8Loss/ (profit) on disposal of property, plant and equipment 0.3 (0.1)Cost of inventory 805.2 758.8Staff costs 147.4 133.1Other operating income:Short-term sublets \u2013 (0.1)Adjusting items \u2013 included in administrative expenses Impairment of goodwill and intangible fixed assets \u2013 19.6musicMagpie acquisition costs \u2013 3.3",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__49": {
"value": "8. Operating profit for the yearOperating profit for the year has been arrived at after charging/(crediting):2026 2025 \u00a3m\u00a3mDepreciation of:Owned assets 8.0 6.3Owned assets financed by lease 2.3 1.0Right of use assets 16.4 17.0Amortisation 2.6 2.8Loss/ (profit) on disposal of property, plant and equipment 0.3 (0.1)Cost of inventory 805.2 758.8Staff costs 147.4 133.1Other operating income:Short-term sublets \u2013 (0.1)Adjusting items \u2013 included in administrative expenses Impairment of goodwill and intangible fixed assets \u2013 19.6musicMagpie acquisition costs \u2013 3.3",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__48": {
"value": "8. Operating profit for the yearOperating profit for the year has been arrived at after charging/(crediting):2026 2025 \u00a3m\u00a3mDepreciation of:Owned assets 8.0 6.3Owned assets financed by lease 2.3 1.0Right of use assets 16.4 17.0Amortisation 2.6 2.8Loss/ (profit) on disposal of property, plant and equipment 0.3 (0.1)Cost of inventory 805.2 758.8Staff costs 147.4 133.1Other operating income:Short-term sublets \u2013 (0.1)Adjusting items \u2013 included in administrative expenses Impairment of goodwill and intangible fixed assets \u2013 19.6musicMagpie acquisition costs \u2013 3.3",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__47": {
"value": "8. Operating profit for the yearOperating profit for the year has been arrived at after charging/(crediting):2026 2025 \u00a3m\u00a3mDepreciation of:Owned assets 8.0 6.3Owned assets financed by lease 2.3 1.0Right of use assets 16.4 17.0Amortisation 2.6 2.8Loss/ (profit) on disposal of property, plant and equipment 0.3 (0.1)Cost of inventory 805.2 758.8Staff costs 147.4 133.1Other operating income:Short-term sublets \u2013 (0.1)Adjusting items \u2013 included in administrative expenses Impairment of goodwill and intangible fixed assets \u2013 19.6musicMagpie acquisition costs \u2013 3.3",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__52": {
"value": "9. Auditor\u2019s remunerationThe analysis of the Auditor\u2019s remuneration is as follows:2026 2025 \u00a3m\u00a3mFees payable to the Company\u2019s Auditor and their associates for the audit of the Company\u2019s annual accounts 0.1 0.1Fees payable to the Company\u2019s Auditor and their associates for the audit of the Company\u2019s subsidiaries and interim financial statements 0.9 1.0Total Auditor\u2019s remuneration 1.0 1.1Details of the Company\u2019s policy on the use of auditors for non-audit services, the reasons why the Auditor was used rather than another supplier and how the Auditor\u2019s independence and objectivity were safeguarded are set out in the Audit Committee report on page 52. No services were provided on a contingent fee basis. Non-audit fees of \u00a375,000 were incurred in relation to the review of the interim financial statements (2025: \u00a372,000).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__53": {
"value": "10. Staff numbers and costsThe average monthly number of employees (including Directors) was:2026 2025 NumberNumberSales, marketing and distribution 2,884 3,133Directors (Executive and Non-Executive) 8 72,892 3,140Their aggregate remuneration comprised:2026 2025 \u00a3m\u00a3mWages and salaries 119.3 108.8Social security costs 15.6 12.3Contributions to defined contribution plans (see Note 31) 4.7 4.8Share-based payment charge (see Note 30) 7.7 7.3147.4 133.1",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__54": {
"value": "11. Finance income2026 2025 \u00a3m\u00a3mBank interest 2.1 1.0Unwind of discounting on non-current contract assets (see Note 22) 4.5 3.86.6 4.8",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__55": {
"value": "12. Finance costs20262025 \u00a3m\u00a3mInterest on lease liabilities 3.7 3.4Interest on bank loans 0.1 0.2Other finance costs 1.7 1.85.5 5.3",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__56": {
"value": "13. Tax2026 2025 \u00a3m\u00a3mCorporation taxCurrent year 11.0 10.1Adjustments in respect of prior years 0.2 0.211.2 10.3Deferred tax (see Note 20)Current year 3.2 0.8Adjustments in respect of prior years 0.2 (0.2)3.4 0.6Total tax charge 14.6 10.9The expected corporation tax charge for the year is calculated at the UK corporation tax rate of 25% (2025: 25%) on the profit before tax for the year. The charge for the year can be reconciled to the profit in the statement of comprehensive income as follows:2026 2025 Year ended 31 March\u00a3m\u00a3mProfit before tax on continuing operations 50.5 20.6Tax at the UK corporation tax rate of 25% (2025: 25%) 12.6 5.1Ineligible expenses 0.7 0.2Income not taxable \u2013 (0.1)Non-deductible goodwill impairment \u2013 3.7Non-deductible acquisition costs \u2013 0.8Share-based payments 1.0 1.1Prior period adjustments 0.2 \u2013Tax charge for the year 14.6 10.9The Group has performed an assessment of the Group\u2019s potential exposure to Pillar Two income taxes. Based on the assessment performed on the latest financial information for the year ended 31 March 2026, the Pillar Two effective tax rates in all jurisdictions in which the Group operates are expected to be above 15%. Therefore, the Group does not expect a potential exposure to Pillar Two top-up taxes.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__57": {
"value": "14. DividendsThe Directors do not propose a dividend for the year ended 31 March 2026 (2025: \u00a3nil).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__58": {
"value": "15. Earnings per shareThe calculation of the basic and diluted earnings per share is based on the following data:2026 2025 \u00a3m\u00a3mProfit attributable to owners of the Parent Company from continuing operations 35.9 9.7Profit attributable to Owners of the Parent Company from discontinued operations \u2013 0.8Earnings attributable to owners of the Parent Company 35.9 10.5Adjusting items (see Note 8) \u2013 22.9Adjusted earnings attributable to owners of the Parent Company 35.9 33.4Number of sharesWeighted average shares in issue for the purposes of basic earnings per share 564,430,910 571,918,807Potentially dilutive shares 22,737,153 21,413,462Weighted average number of dilutive ordinary shares 587,168,063 593,332,269Earnings per share from continuing operations (pence per share) Basic earnings per share 6.36 1.70Diluted earnings per share 6.11 1.63Adjusted basic earnings per share 6.36 5.70Earnings per share from continuing and discontinued operations (pence per share) Basic earnings per share 6.36 1.83Diluted earnings per share 6.11 1.76Adjusted basic earnings per share 6.36 5.84The basic earnings per share is affected by adjusting items that are one off in nature as set out in Note 3. Management have therefore presented an adjusted earnings per share which is based on adjusted earnings attributable to the owners of the Parent Company as they believe it provides helpful additional information for stakeholders in assessing the performance of the business.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__60": {
"value": "16. Goodwill2025 Restated 2026 (see Note 35) \u00a3m\u00a3mOpening balance 25.5 28.2Additions \u2013 12.0Impairment \u2013 (14.7)Closing balance 25.5 25.5The carrying value of goodwill relates to the purchase of Expert Logistics Limited, the purchase by DRL Holdings Limited (now AO World Plc) of DRL Limited (now AO Retail Limited), the acquisition of AO Recycling Limited (formerly The Recycling Group Limited) and the acquisition of musicMagpie by AO Limited. The impairment in the previous year related to goodwill from the acquisition of Mobile Phones Direct Limited (the Mobile CGU) by AO Limited which was fully impaired following an impairment review in the previous year.The addition in the prior year represents the residual goodwill on the acquisition of musicMagpie by AO Limited (see Note 35). In line with IAS 36, goodwill is allocated to CGUs or groups of CGUs that are expected to benefit from the combination. Management have allocated \u00a311.6m of the residual goodwill to the UK CGU and \u00a30.4m to the musicMagpie CGU, being the lowest levels within the Group that this allocated goodwill is monitored for internal management purposes. Impairment reviewAt 31 March 2026, goodwill of \u00a325.1m (2025: \u00a325.1m) acquired through UK business combinations (excluding Mobile Phones Direct Limited) was allocated to the UK cash-generating unit (\u201cCGU\u201d) and goodwill of \u00a30.4m (2025: \u00a30.4m) was allocated to the musicMagpie CGU. This represents the lowest level within the Group at which the allocated goodwill is monitored for internal management purposes.The Group performed its annual impairment test as at 31 March 2026 by determining the recoverable amount at a combined level for the UK CGU and the musicMagpie CGU, using a value in use model.The key assumptions, which take account of historic trends, management\u2019s approved budget and forecasts, upon which management has based their cash flow projections are sales growth rates, selling prices, product margin and a pre tax discount rate of 12.9% (2025: 13.4%) reflecting current market assessments. The final year cash flow is used to calculate a terminal value and is based on an estimated growth rate of 1%, which does not exceed the long-term growth rate for the market.The recoverable amount exceeded the carrying value by a significant margin and no impairment was recognised. Management considers that no reasonably possible change in key assumptions would result in an impairment of goodwill.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__59": {
"value": "16. Goodwill2025 Restated 2026 (see Note 35) \u00a3m\u00a3mOpening balance 25.5 28.2Additions \u2013 12.0Impairment \u2013 (14.7)Closing balance 25.5 25.5The carrying value of goodwill relates to the purchase of Expert Logistics Limited, the purchase by DRL Holdings Limited (now AO World Plc) of DRL Limited (now AO Retail Limited), the acquisition of AO Recycling Limited (formerly The Recycling Group Limited) and the acquisition of musicMagpie by AO Limited. The impairment in the previous year related to goodwill from the acquisition of Mobile Phones Direct Limited (the Mobile CGU) by AO Limited which was fully impaired following an impairment review in the previous year.The addition in the prior year represents the residual goodwill on the acquisition of musicMagpie by AO Limited (see Note 35). In line with IAS 36, goodwill is allocated to CGUs or groups of CGUs that are expected to benefit from the combination. Management have allocated \u00a311.6m of the residual goodwill to the UK CGU and \u00a30.4m to the musicMagpie CGU, being the lowest levels within the Group that this allocated goodwill is monitored for internal management purposes. Impairment reviewAt 31 March 2026, goodwill of \u00a325.1m (2025: \u00a325.1m) acquired through UK business combinations (excluding Mobile Phones Direct Limited) was allocated to the UK cash-generating unit (\u201cCGU\u201d) and goodwill of \u00a30.4m (2025: \u00a30.4m) was allocated to the musicMagpie CGU. This represents the lowest level within the Group at which the allocated goodwill is monitored for internal management purposes.The Group performed its annual impairment test as at 31 March 2026 by determining the recoverable amount at a combined level for the UK CGU and the musicMagpie CGU, using a value in use model.The key assumptions, which take account of historic trends, management\u2019s approved budget and forecasts, upon which management has based their cash flow projections are sales growth rates, selling prices, product margin and a pre tax discount rate of 12.9% (2025: 13.4%) reflecting current market assessments. The final year cash flow is used to calculate a terminal value and is based on an estimated growth rate of 1%, which does not exceed the long-term growth rate for the market.The recoverable amount exceeded the carrying value by a significant margin and no impairment was recognised. Management considers that no reasonably possible change in key assumptions would result in an impairment of goodwill.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__61": {
"value": "17. Other intangible assetsBrand and Customer Softwaredomain names listsTotal\u00a3m\u00a3m\u00a3m\u00a3mCostAt 31 March 2024 6.1 17.8 0.7 24.6Acquired with subsidiary 4.0 7.2 \u2013 11.2Additions 0.1 \u2013 \u2013 0.1At 31 March 2025 10.1 25.0 0.7 35.9Additions 0.7 0.2 \u2013 0.9Disposals (3.3) \u2013 \u2013 (3.3)At 31 March 2026 7.5 25.2 0.7 33.4Amortisation At 31 March 2024 5.7 8.9 0.4 15.0Charge for the year 0.6 2.1 0.1 2.8Impairment \u2013 4.7 0.1 4.8At 31 March 2025 6.3 15.8 0.6 22.7Charge for the year 1.6 1.0 \u2013 2.6Disposals (3.3) \u2013 \u2013 (3.3)At 31 March 2026 4.7 16.8 0.6 22.1Carrying amount At 31 March 2026 2.8 8.4 0.1 11.4At 31 March 2025 3.8 9.2 0.1 13.2Amortisation is charged to administrative expenses in the consolidated income statement.In the prior year, an impairment review resulted in an impairment charge of \u00a34.8m against the carrying value of intangibles of the Mobile CGU in relation to the websites and customer lists.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__62": {
"value": "18. Property, plant and equipmentFixtures, Computer Assets held Land and Property fittings, plant and office for rental buildingsalterationsand machineryMotor vehiclesequipmentpurposesTotalOwned assets\u00a3m\u00a3m\u00a3m\u00a3m\u00a3m\u00a3m\u00a3mCostAt 31 March 2024 4.6 11.6 22.0 16.0 13.7 \u2013 67.9Acquired with subsidiary \u2013 0.4 0.2 \u2013 0.7 3.7 5.0Additions \u2013 0.3 3.0 4.4 1.1 \u2013 8.8Disposals \u2013 (0.1) (0.1) (2.4) \u2013 \u2013 (2.6)Net transfer to stock \u2013 \u2013 \u2013 \u2013 \u2013 (0.1) (0.1)At 31 March 2025 4.6 12.2 25.1 18.1 15.5 3.6 79.1Additions 1.6 0.3 2.3 15.1 0.7 \u2013 20.0Disposals \u2013 \u2013 (0.4) (2.1) (1.0) (0.3) (3.8)Transfers \u2013 From stock \u2013 \u2013 \u2013 \u2013 \u2013 4.3 4.3\u2013 To stock \u2013 \u2013 \u2013 \u2013 \u2013 (1.1) (1.1)At 31 March 2026 6.2 12.5 27.0 31.1 15.1 6.6 98.6Accumulated depreciationAt 31 March 2024 0.2 8.4 13.5 13.3 12.4 \u2013 47.8Charge for the year 0.1 1.2 2.3 1.8 1.1 0.6 7.3Disposals \u2013 (0.1) (0.1) (2.4) \u2013 (0.5) (3.0)At 31 March 2025 0.3 9.5 15.8 12.8 13.4 0.1 52.0Charge for the year 0.1 1.3 2.5 3.2 1.3 2.0 10.3Disposals \u2013 \u2013 (0.3) (2.0) (1.0) \u2013 (3.4)At 31 March 2026 0.4 10.7 18.0 14.0 13.7 2.1 59.0Carrying amountAt 31 March 2026 5.8 1.7 9.0 17.1 1.5 4.5 39.5At 31 March 2025 4.3 2.6 9.3 5.3 2.1 3.5 27.1At 31 March 2026, the Group had capital expenditure commitments of \u00a315.2m (2025: \u00a312.5m).At 31 March 2026, the carrying amount of property, plant and equipment, that would have been historically recognised as finance lease assets prior to the introduction of IFRS 16 \u201cLeases\u201d, was \u00a313.3m (2025: \u00a32.7m). As disclosed in Note 24, the Group has elected to disclose its leases split by the nature that they relate to. This is to give the user of these Financial Statements additional information that the Directors believe will be useful to the reader\u2019s understanding of the business. Right of use assets are reflected in the following asset classes:Land and Computer buildingsMotor vehiclesequipmentTotal Right of use assets\u00a3m\u00a3m\u00a3m\u00a3mCostAt 31 March 2024 91.6 30.3 0.3 122.2Acquired with subsidiary 1.8 \u2013 \u2013 1.8Additions 11.0 4.6 \u2013 15.6Disposals (5.6) (9.7) \u2013 (15.2)At 31 March 2025 98.9 25.2 0.3 124.4Additions 5.4 2.2 \u2013 7.6Disposals (3.4) (8.5) \u2013 (11.9)At 31 March 2026 100.9 19.0 0.3 120.1Accumulated depreciationAt 31 March 2024 47.7 18.2 0.1 65.9Charge for the year 10.4 6.5 0.1 17.0Disposals (0.6) (9.6) \u2013 (10.2)At 31 March 2025 57.5 15.2 0.2 72.8Charge for the year 10.3 6.0 0.1 16.4Disposals (3.1) (8.4) \u2013 (11.5)At 31 March 2026 64.7 12.8 0.3 77.7Carrying amountAt 31 March 2026 36.2 6.2 \u2013 42.4At 31 March 2025 41.3 10.0 0.1 51.6The expense relating to short-term leases and low value assets included within the Income Statement amounted to \u00a33.5m (2025: \u00a32.4m).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__63": {
"value": "19. SubsidiariesThe Group consists of the parent Company, AO World Plc, incorporated in the UK and a number of subsidiaries held directly/indirectly by AO World Plc.The table below shows details of all subsidiaries of AO World Plc as at 31 March 2026.Proportion of ownership interests and Name of subsidiary Principal place of business Class of shares heldvoting rights held by AO World Plc Principal activityAO Retail Limited United Kingdom Ordinary 100%RetailElekdirect Limited United Kingdom Ordinary 100% RetailElectrical Appliance Outlet Limited United Kingdom Ordinary 100% Non tradingAffordable Mobiles Limited United Kingdom Ordinary 100%RetailExpert Logistics Ltd United Kingdom Ordinary 100%Logistics and transportAO Recycling Limited United Kingdom Ordinary 100% WEEE recyclingEntertainment Magpie Limited United Kingdom Ordinary 100%RetailEntertainment Magpie, Inc U.S.A Ordinary 100%Non tradingMonzo Media Limited United Kingdom Ordinary 100%DormantMusic Magpie Limited United Kingdom Ordinary 100%Holding CompanyEntertainment Magpie Group Limited United Kingdom Ordinary 100%Holding CompanyEntertainment Magpie Holdings Limited United Kingdom Ordinary 100%Holding CompanyWorry Free Limited United Kingdom Ordinary 100% Holding companyAppliances Online Ltd United Kingdom Ordinary 100% Holding companyAO Ltd United Kingdom Ordinary 100% Holding companyAO Deutschland Limited United Kingdom Ordinary 100%Non trading AO.BE SA Belgium Ordinary 99.99%* DormantWEEE Collect It Limited United Kingdom Ordinary 100%** DormantWEEE Re-use It Limited United Kingdom Ordinary 100%** DormantMobile Phones Direct Limited United Kingdom Ordinary 100% DormantAO Mobile Limited United Kingdom Ordinary 100%DormantAO Business Limited United Kingdom Ordinary 100% DormantAO B2B Limited United Kingdom Ordinary 100% DormantAO Trade Limited United Kingdom Ordinary 100% DormantAO Rental Limited United Kingdom Ordinary 100% DormantAO Care Limited United Kingdom Ordinary 100% DormantAO Premium Club Limited United Kingdom Ordinary 100% DormantAO Club Limited United Kingdom Ordinary 100% DormantAO Distribution Limited United Kingdom Ordinary 100% DormantAO Logistics Limited United Kingdom Ordinary 100% Dormant* 0.01% of the investment in AO.BE SA is owned by AO Deutschland Limited. Indirectly owned through AO Limited.** Indirectly owned through AO Recycling Limited. Indirectly owned through Worry Free Limited (50%) and Appliances Online Limited (50%).All companies within the Group are registered at the same address disclosed on page 122 apart from Entertainment Magpie, Inc and AO.BE SA who are registered at the addresses listed below:Entertainment Magpie, Inc AO.BE SA4175 Royal Drive Suite 300 Naamloze Vennootschap Esplanade Kennesaw Heysel 1 GA, 30144 Bus 94, 1020| USA Brussels",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__64": {
"value": "AO World Plc",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__65": {
"value": "20. Deferred taxDeferred tax is recognised by the Group as shown in the table below:Short-term Transitional Losses and Accelerated timing Intangible relief on IFRS 16 unused tax Share options depreciation difference fixed assets adoption relief Total \u00a3m\u00a3m\u00a3m\u00a3m\u00a3m\u00a3m\u00a3mAt 31 March 2024 1.9 1.0 0.1 (1.8) 0.4 1.3 2.9Credit/(debit) to income statement 0.7 (1.6) \u2013 1.4 (0.2) (0.9) (0.6)Debit to reserves (0.2) \u2013 \u2013 \u2013 \u2013 \u2013 (0.2)Acquired with subsidiary (see Note 35) \u2013 \u2013 \u2013 (1.1) \u2013 1.1 \u2013At 31 March 2025 2.4 (0.6) 0.1 (1.5) 0.2 1.6 2.2Credit/(debit) to income statement 0.3 (3.3) 0.1 (0.1) (0.1) (0.2) (3.4)Debit to reserves (0.1) \u2013 \u2013 \u2013 \u2013 \u2013 (0.1)At 31 March 2026 2.5 (3.9) 0.2 (1.6) 0.1 1.4 (1.3)A deferred tax asset is recognised to the extent that it is probable that future taxable profits will be available against which the asset can be utilised. A deferred tax asset of \u00a31.3m (2025: \u00a31.1m), relating to a portion of tax losses acquired as part of the musicMagpie acquisition continue to be recognised on consolidation. These assets are fully offset by a deferred tax liability of \u00a31.3m (2025: \u00a31.1m) recognised in respect of fair value adjustments on acquired intangible assets. Continued recognition is on the basis that there are sufficient taxable temporary differences at the balance sheet date arising from those acquired intangibles which are expected to reverse over the same time period that losses are expected to be used.At the balance sheet date, the Group has an unrecognised deferred tax asset of \u00a34.9m (2025: \u00a35.2m) in respect of unused tax losses carried forward, of which \u00a34.8m (2025: \u00a35.1m) relates to losses acquired with MusicMagpie. While these losses do not expire, restrictions apply to their utilisation within the wider Group for a period of five years following acquisition. Based on management\u2019s current forecasts, it is not considered probable that sufficient taxable profits will be generated to support recognition of these losses at this time. This position is reviewed at each reporting date.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__66": {
"value": "21. Inventories2026 2025 \u00a3m\u00a3mFinished goods 87.4 88.5Included within inventories are provisions of \u00a34.0m (2025: \u00a33.7m).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__69": {
"value": "22. Trade and other receivables2026 2025 \u00a3m\u00a3mTrade receivables 15.6 15.1Contract assets 149.8 144.8Prepayments and accrued income 31.9 31.0Other receivables 0.4 0.2197.7 191.0The trade and other receivables are classified as:2026 2025 \u00a3m\u00a3mNon-current assets 92.2 88.5Current assets 105.5 102.5197.7 191.0All of the amounts classified as non-current assets relate to contract assets.Contract assets Contract assets represent the expected future commissions receivable in respect of product protection plans and mobile phone connections. The Group recognises revenue in relation to these plans and connections when it obtains the right to consideration as a result of performance of its contractual obligations (acting as an agent for a third party). Revenue in any one year therefore represents the estimate of the commission due on the plans sold or connections made. The reconciliation of opening and closing balances for contract assets is shown below:20262025 \u00a3m\u00a3mBalance brought forward 144.8 159.6Revenue recognised 98.4 115.4Cash received (98.8) (134.1)Revisions to estimates 0.9 0.1Unwind of discounting 4.5 3.8Balance carried forward 149.8 144.8Revisions to estimates represents changes to previously recognised or constrained revenue from periods prior to the current year. Product protection plansUnder our arrangement with Domestic & General (\u201cD&G\u201d), the Group receives commission in relation to its role as agent for introducing its customers to D&G and recognises revenue at the point of sale as it has no future obligations following this introduction. It also receives a share of the overall profitability of the scheme. A discounted cash flow methodology is used to measure the estimated value of the revenue and contract assets in the month of sale of the relevant plan, by estimating all future cash flows that will be received from D&G and discounting these based on the expected timing of receipt. Subsequently, the contract asset is measured at the present value of the estimated future cash flows. The key inputs into the model which forms the base case for management\u2019s considerations are:\u2022 the contractually agreed margins, which differ for each individual product covered by the plan as is included in the agreement with D&G;\u2022 the number of live plans based on information provided by D&G; \u2022 the discount rate for plans sold in the year using external market data reflecting the time value of money; \u2022 the estimate of profit share relating to the scheme as a whole based on information provided by D&G;\u2022 historic rate of customer attrition that uses actual cancellation data for each month for the previous 6 years to form an estimate of the cancellation rates to use by month going forward (range of 0% to 9.0% weighted average cancellation by month); and\u2022 the estimated length of the plan based on historical data plus external assessments of the potential life of products (5 to 18 years).The last two inputs are estimated based on extensive historical evidence obtained from our own records and from D&G. The Group has accumulated historical empirical data over the last 18 years from c.3.9m plans that have been sold. Of these, c.1.11m are live. Applying all the information above, management calculates their initial estimate of commission receivable. Consideration is then given to other factors outside of the historical data noted above that could impact the valuation. This primarily considers the reliance on historical data as this assumes that current and future experience will follow past trends. There is, therefore, a risk that changes in consumer behaviour could reduce or increase the total cash flows ultimately realised over the forecast period. Management makes a regular assessment of the data and assumptions with a detailed review at half year and full year to ensure this continues to reflect the best estimate of expected future trends. As set out in Note 4, the Directors do not believe there is a significant risk of a downward material adjustment to the revenue recognised in relation to these plans over the next 12 months. The sensitivity analysis below is disclosed as we believe it provides useful insight to the users of the financial statements into the factors taken into account when calculating the revenue to be recognised. The table shows a possible indicative sensitivity to the carrying value of the commission receivable and revenue to a reasonably possible change in inputs to the discounted cash flow model over the next 12 months. However, there are other reasonably possible alternative outcomes that could result in the contract asset increasing materially in the next 12 months.Impact on contract asset and revenueSensitivity\u00a3mCancellations (increase) or decrease by 2% (1.9)/ 1.9Cancellations The number of cancellations and therefore the cancellation rate can fluctuate based on a number of factors including macroeconomic changes such as unemployment and cost-of-living. The impact of reasonable potential changes is shown in the sensitivities above.Network commissions The Group operates under contracts with a number of Mobile Network Operators (\u201cMNOs\u201d). Over the life of these contracts, the service provided by the Group to each MNO is the procurement of connections to the MNO\u2019s networks. The individual consumer enters into a contract with the MNO for the MNO to supply the ongoing airtime over that contract period. The Group earns a commission for the service provided to each MNO. Revenue is recognised at the point the individual consumer signs a contract and is connected with the MNO. Consideration from the MNO becomes receivable over the course of the contract between the MNO and the consumer. The Group has determined that the number and value of consumers provided to each MNO in any given month represents the measure of satisfaction of each performance obligation under the contract. A discounted cash flow methodology is used to measure the estimated value of the revenue and contract assets in the month of connection, by estimating all future cash flows that will be received from the MNOs and discounting these based on the expected timing of receipt. Subsequently, the contract asset is measured at the present value of the estimated future cash flows. The key inputs to management\u2019s base case model are: \u2022 revenue share percentage, i.e. the percentage of the consumer\u2019s spend (to the MNO) to which the Group is entitled; \u2022 the discount rate using external market data to reflect the time value of money; and\u2022 the length of contract entered into by the consumer (12 \u2013 24 months) and the resulting estimated consumer average tenure that takes account of both the default rate during the contract period and the expectations that some customers will continue beyond the initial contract period and generate out of contract revenue.The input is estimated based on extensive historical evidence obtained from the networks, and adjustment is made for the risk of potential changes in consumer behaviour. Applying all the information above, management calculates their initial estimate of commission receivable. Consideration is then given to other factors outside of the historical data noted above which could impact the valuation. This primarily considers the reliance on historical data as this assumes that current and future experience will follow past trends. The risk remains that changes in consumer behaviour could reduce or increase the total cash flows ultimately realised over the forecast period. Management make a regular assessment of the data and assumptions with a detailed review at half year and full year to ensure this continues to reflect the best estimate of expected future trends and appropriate revisions are made to the estimates. As set out in Note 4, the Directors do not believe there is a significant risk of a downward material adjustment to the revenue recognised in relation to these plans over the next 12 months given the variable revenue constraints applied.The sensitivity analysis below is disclosed as we believe it provides useful insight to the users of the financial statements by giving insight into the factors taken into account when calculating the revenue to be recognised. The table shows the sensitivity of the carrying value of the commission receivables and revenue to a reasonably possible change in inputs to the discounted cash flow model over the next 12 months, having taken account of the changes in behaviour experienced in the period. Impact on contract asset and revenueSensitivity\u00a3m2% decrease/ (increase) in expected cancellations 0.9/ (0.9)Cancellations The number of cancellations and, therefore, the cancellation rate, can fluctuate based on a number of factors. These include macroeconomic changes e.g., unemployment, interest rates and inflation. The impact of reasonable potential changes is shown in the sensitivities above.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__68": {
"value": "22. Trade and other receivables2026 2025 \u00a3m\u00a3mTrade receivables 15.6 15.1Contract assets 149.8 144.8Prepayments and accrued income 31.9 31.0Other receivables 0.4 0.2197.7 191.0The trade and other receivables are classified as:2026 2025 \u00a3m\u00a3mNon-current assets 92.2 88.5Current assets 105.5 102.5197.7 191.0All of the amounts classified as non-current assets relate to contract assets.Contract assets Contract assets represent the expected future commissions receivable in respect of product protection plans and mobile phone connections. The Group recognises revenue in relation to these plans and connections when it obtains the right to consideration as a result of performance of its contractual obligations (acting as an agent for a third party). Revenue in any one year therefore represents the estimate of the commission due on the plans sold or connections made. The reconciliation of opening and closing balances for contract assets is shown below:20262025 \u00a3m\u00a3mBalance brought forward 144.8 159.6Revenue recognised 98.4 115.4Cash received (98.8) (134.1)Revisions to estimates 0.9 0.1Unwind of discounting 4.5 3.8Balance carried forward 149.8 144.8Revisions to estimates represents changes to previously recognised or constrained revenue from periods prior to the current year. Product protection plansUnder our arrangement with Domestic & General (\u201cD&G\u201d), the Group receives commission in relation to its role as agent for introducing its customers to D&G and recognises revenue at the point of sale as it has no future obligations following this introduction. It also receives a share of the overall profitability of the scheme. A discounted cash flow methodology is used to measure the estimated value of the revenue and contract assets in the month of sale of the relevant plan, by estimating all future cash flows that will be received from D&G and discounting these based on the expected timing of receipt. Subsequently, the contract asset is measured at the present value of the estimated future cash flows. The key inputs into the model which forms the base case for management\u2019s considerations are:\u2022 the contractually agreed margins, which differ for each individual product covered by the plan as is included in the agreement with D&G;\u2022 the number of live plans based on information provided by D&G; \u2022 the discount rate for plans sold in the year using external market data reflecting the time value of money; \u2022 the estimate of profit share relating to the scheme as a whole based on information provided by D&G;\u2022 historic rate of customer attrition that uses actual cancellation data for each month for the previous 6 years to form an estimate of the cancellation rates to use by month going forward (range of 0% to 9.0% weighted average cancellation by month); and\u2022 the estimated length of the plan based on historical data plus external assessments of the potential life of products (5 to 18 years).The last two inputs are estimated based on extensive historical evidence obtained from our own records and from D&G. The Group has accumulated historical empirical data over the last 18 years from c.3.9m plans that have been sold. Of these, c.1.11m are live. Applying all the information above, management calculates their initial estimate of commission receivable. Consideration is then given to other factors outside of the historical data noted above that could impact the valuation. This primarily considers the reliance on historical data as this assumes that current and future experience will follow past trends. There is, therefore, a risk that changes in consumer behaviour could reduce or increase the total cash flows ultimately realised over the forecast period. Management makes a regular assessment of the data and assumptions with a detailed review at half year and full year to ensure this continues to reflect the best estimate of expected future trends. As set out in Note 4, the Directors do not believe there is a significant risk of a downward material adjustment to the revenue recognised in relation to these plans over the next 12 months. The sensitivity analysis below is disclosed as we believe it provides useful insight to the users of the financial statements into the factors taken into account when calculating the revenue to be recognised. The table shows a possible indicative sensitivity to the carrying value of the commission receivable and revenue to a reasonably possible change in inputs to the discounted cash flow model over the next 12 months. However, there are other reasonably possible alternative outcomes that could result in the contract asset increasing materially in the next 12 months.Impact on contract asset and revenueSensitivity\u00a3mCancellations (increase) or decrease by 2% (1.9)/ 1.9Cancellations The number of cancellations and therefore the cancellation rate can fluctuate based on a number of factors including macroeconomic changes such as unemployment and cost-of-living. The impact of reasonable potential changes is shown in the sensitivities above.Network commissions The Group operates under contracts with a number of Mobile Network Operators (\u201cMNOs\u201d). Over the life of these contracts, the service provided by the Group to each MNO is the procurement of connections to the MNO\u2019s networks. The individual consumer enters into a contract with the MNO for the MNO to supply the ongoing airtime over that contract period. The Group earns a commission for the service provided to each MNO. Revenue is recognised at the point the individual consumer signs a contract and is connected with the MNO. Consideration from the MNO becomes receivable over the course of the contract between the MNO and the consumer. The Group has determined that the number and value of consumers provided to each MNO in any given month represents the measure of satisfaction of each performance obligation under the contract. A discounted cash flow methodology is used to measure the estimated value of the revenue and contract assets in the month of connection, by estimating all future cash flows that will be received from the MNOs and discounting these based on the expected timing of receipt. Subsequently, the contract asset is measured at the present value of the estimated future cash flows. The key inputs to management\u2019s base case model are: \u2022 revenue share percentage, i.e. the percentage of the consumer\u2019s spend (to the MNO) to which the Group is entitled; \u2022 the discount rate using external market data to reflect the time value of money; and\u2022 the length of contract entered into by the consumer (12 \u2013 24 months) and the resulting estimated consumer average tenure that takes account of both the default rate during the contract period and the expectations that some customers will continue beyond the initial contract period and generate out of contract revenue.The input is estimated based on extensive historical evidence obtained from the networks, and adjustment is made for the risk of potential changes in consumer behaviour. Applying all the information above, management calculates their initial estimate of commission receivable. Consideration is then given to other factors outside of the historical data noted above which could impact the valuation. This primarily considers the reliance on historical data as this assumes that current and future experience will follow past trends. The risk remains that changes in consumer behaviour could reduce or increase the total cash flows ultimately realised over the forecast period. Management make a regular assessment of the data and assumptions with a detailed review at half year and full year to ensure this continues to reflect the best estimate of expected future trends and appropriate revisions are made to the estimates. As set out in Note 4, the Directors do not believe there is a significant risk of a downward material adjustment to the revenue recognised in relation to these plans over the next 12 months given the variable revenue constraints applied.The sensitivity analysis below is disclosed as we believe it provides useful insight to the users of the financial statements by giving insight into the factors taken into account when calculating the revenue to be recognised. The table shows the sensitivity of the carrying value of the commission receivables and revenue to a reasonably possible change in inputs to the discounted cash flow model over the next 12 months, having taken account of the changes in behaviour experienced in the period. Impact on contract asset and revenueSensitivity\u00a3m2% decrease/ (increase) in expected cancellations 0.9/ (0.9)Cancellations The number of cancellations and, therefore, the cancellation rate, can fluctuate based on a number of factors. These include macroeconomic changes e.g., unemployment, interest rates and inflation. The impact of reasonable potential changes is shown in the sensitivities above.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__67": {
"value": "22. Trade and other receivables2026 2025 \u00a3m\u00a3mTrade receivables 15.6 15.1Contract assets 149.8 144.8Prepayments and accrued income 31.9 31.0Other receivables 0.4 0.2197.7 191.0The trade and other receivables are classified as:2026 2025 \u00a3m\u00a3mNon-current assets 92.2 88.5Current assets 105.5 102.5197.7 191.0All of the amounts classified as non-current assets relate to contract assets.Contract assets Contract assets represent the expected future commissions receivable in respect of product protection plans and mobile phone connections. The Group recognises revenue in relation to these plans and connections when it obtains the right to consideration as a result of performance of its contractual obligations (acting as an agent for a third party). Revenue in any one year therefore represents the estimate of the commission due on the plans sold or connections made. The reconciliation of opening and closing balances for contract assets is shown below:20262025 \u00a3m\u00a3mBalance brought forward 144.8 159.6Revenue recognised 98.4 115.4Cash received (98.8) (134.1)Revisions to estimates 0.9 0.1Unwind of discounting 4.5 3.8Balance carried forward 149.8 144.8Revisions to estimates represents changes to previously recognised or constrained revenue from periods prior to the current year. Product protection plansUnder our arrangement with Domestic & General (\u201cD&G\u201d), the Group receives commission in relation to its role as agent for introducing its customers to D&G and recognises revenue at the point of sale as it has no future obligations following this introduction. It also receives a share of the overall profitability of the scheme. A discounted cash flow methodology is used to measure the estimated value of the revenue and contract assets in the month of sale of the relevant plan, by estimating all future cash flows that will be received from D&G and discounting these based on the expected timing of receipt. Subsequently, the contract asset is measured at the present value of the estimated future cash flows. The key inputs into the model which forms the base case for management\u2019s considerations are:\u2022 the contractually agreed margins, which differ for each individual product covered by the plan as is included in the agreement with D&G;\u2022 the number of live plans based on information provided by D&G; \u2022 the discount rate for plans sold in the year using external market data reflecting the time value of money; \u2022 the estimate of profit share relating to the scheme as a whole based on information provided by D&G;\u2022 historic rate of customer attrition that uses actual cancellation data for each month for the previous 6 years to form an estimate of the cancellation rates to use by month going forward (range of 0% to 9.0% weighted average cancellation by month); and\u2022 the estimated length of the plan based on historical data plus external assessments of the potential life of products (5 to 18 years).The last two inputs are estimated based on extensive historical evidence obtained from our own records and from D&G. The Group has accumulated historical empirical data over the last 18 years from c.3.9m plans that have been sold. Of these, c.1.11m are live. Applying all the information above, management calculates their initial estimate of commission receivable. Consideration is then given to other factors outside of the historical data noted above that could impact the valuation. This primarily considers the reliance on historical data as this assumes that current and future experience will follow past trends. There is, therefore, a risk that changes in consumer behaviour could reduce or increase the total cash flows ultimately realised over the forecast period. Management makes a regular assessment of the data and assumptions with a detailed review at half year and full year to ensure this continues to reflect the best estimate of expected future trends. As set out in Note 4, the Directors do not believe there is a significant risk of a downward material adjustment to the revenue recognised in relation to these plans over the next 12 months. The sensitivity analysis below is disclosed as we believe it provides useful insight to the users of the financial statements into the factors taken into account when calculating the revenue to be recognised. The table shows a possible indicative sensitivity to the carrying value of the commission receivable and revenue to a reasonably possible change in inputs to the discounted cash flow model over the next 12 months. However, there are other reasonably possible alternative outcomes that could result in the contract asset increasing materially in the next 12 months.Impact on contract asset and revenueSensitivity\u00a3mCancellations (increase) or decrease by 2% (1.9)/ 1.9Cancellations The number of cancellations and therefore the cancellation rate can fluctuate based on a number of factors including macroeconomic changes such as unemployment and cost-of-living. The impact of reasonable potential changes is shown in the sensitivities above.Network commissions The Group operates under contracts with a number of Mobile Network Operators (\u201cMNOs\u201d). Over the life of these contracts, the service provided by the Group to each MNO is the procurement of connections to the MNO\u2019s networks. The individual consumer enters into a contract with the MNO for the MNO to supply the ongoing airtime over that contract period. The Group earns a commission for the service provided to each MNO. Revenue is recognised at the point the individual consumer signs a contract and is connected with the MNO. Consideration from the MNO becomes receivable over the course of the contract between the MNO and the consumer. The Group has determined that the number and value of consumers provided to each MNO in any given month represents the measure of satisfaction of each performance obligation under the contract. A discounted cash flow methodology is used to measure the estimated value of the revenue and contract assets in the month of connection, by estimating all future cash flows that will be received from the MNOs and discounting these based on the expected timing of receipt. Subsequently, the contract asset is measured at the present value of the estimated future cash flows. The key inputs to management\u2019s base case model are: \u2022 revenue share percentage, i.e. the percentage of the consumer\u2019s spend (to the MNO) to which the Group is entitled; \u2022 the discount rate using external market data to reflect the time value of money; and\u2022 the length of contract entered into by the consumer (12 \u2013 24 months) and the resulting estimated consumer average tenure that takes account of both the default rate during the contract period and the expectations that some customers will continue beyond the initial contract period and generate out of contract revenue.The input is estimated based on extensive historical evidence obtained from the networks, and adjustment is made for the risk of potential changes in consumer behaviour. Applying all the information above, management calculates their initial estimate of commission receivable. Consideration is then given to other factors outside of the historical data noted above which could impact the valuation. This primarily considers the reliance on historical data as this assumes that current and future experience will follow past trends. The risk remains that changes in consumer behaviour could reduce or increase the total cash flows ultimately realised over the forecast period. Management make a regular assessment of the data and assumptions with a detailed review at half year and full year to ensure this continues to reflect the best estimate of expected future trends and appropriate revisions are made to the estimates. As set out in Note 4, the Directors do not believe there is a significant risk of a downward material adjustment to the revenue recognised in relation to these plans over the next 12 months given the variable revenue constraints applied.The sensitivity analysis below is disclosed as we believe it provides useful insight to the users of the financial statements by giving insight into the factors taken into account when calculating the revenue to be recognised. The table shows the sensitivity of the carrying value of the commission receivables and revenue to a reasonably possible change in inputs to the discounted cash flow model over the next 12 months, having taken account of the changes in behaviour experienced in the period. Impact on contract asset and revenueSensitivity\u00a3m2% decrease/ (increase) in expected cancellations 0.9/ (0.9)Cancellations The number of cancellations and, therefore, the cancellation rate, can fluctuate based on a number of factors. These include macroeconomic changes e.g., unemployment, interest rates and inflation. The impact of reasonable potential changes is shown in the sensitivities above.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
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"f1__s6__6__72": {
"value": "23. Trade and other payables2026 2025 \u00a3m\u00a3mTrade payables 150.3 128.2Accruals 27.7 24.6Advance payments on account 23.4 22.8Deferred income 24.5 20.9Other payables 12.3 16.3238.3 212.9Trade payables and accruals principally comprise amounts outstanding for trade purchases and ongoing costs. Trade and other payables are classified as:2026 2025 \u00a3m\u00a3mCurrent liabilities 232.5 207.7Long-term liabilities 5.7 5.2238.3 212.9",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__71": {
"value": "23. Trade and other payables2026 2025 \u00a3m\u00a3mTrade payables 150.3 128.2Accruals 27.7 24.6Advance payments on account 23.4 22.8Deferred income 24.5 20.9Other payables 12.3 16.3238.3 212.9Trade payables and accruals principally comprise amounts outstanding for trade purchases and ongoing costs. Trade and other payables are classified as:2026 2025 \u00a3m\u00a3mCurrent liabilities 232.5 207.7Long-term liabilities 5.7 5.2238.3 212.9",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__70": {
"value": "23. Trade and other payables2026 2025 \u00a3m\u00a3mTrade payables 150.3 128.2Accruals 27.7 24.6Advance payments on account 23.4 22.8Deferred income 24.5 20.9Other payables 12.3 16.3238.3 212.9Trade payables and accruals principally comprise amounts outstanding for trade purchases and ongoing costs. Trade and other payables are classified as:2026 2025 \u00a3m\u00a3mCurrent liabilities 232.5 207.7Long-term liabilities 5.7 5.2238.3 212.9",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
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},
"f1__s6__6__73": {
"value": "24. Notes to the cash flow statementa) Reconciliation of operating profit to cash generated from continuing operations2026 2025 Note\u00a3m\u00a3mProfit for the year in continuing operations 35.9 9.7Adjustments for:Depreciation and amortisation 17, 18 29.4 27.1Non cash impairments of goodwill and intangible fixed assets 16, 17 \u2013 19.6Loss/ (profit) on disposal of property, plant and equipment 0.3 (0.1)Finance income 11 (6.6) (4.8)Finance costs 12 5.5 5.3Taxation charge 13 14.6 10.9Share-based payment charge 30 7.7 7.3Increase in provisions 27 0.3 0.4Operating cash flows before movement in working capital 87.1 75.4Increase in inventories (2.2) (4.2)(Increase)/ decrease in trade and other receivables (2.0) 18.3Increase/ (decrease) in trade and other payables 24.8 (23.5)Total movement in working capital 20.6 (9.4)Cash generated from continuing operations 107.8 66.1b) Analysis of net funds/ (debt)2026 2025 \u00a3m\u00a3mCash and cash equivalents at year end 81.3 27.4Borrowings \u2013 Repayable within one year (0.2) (0.2)Borrowings \u2013 Repayable after one year (1.5) (1.7)Owned asset lease liabilities \u2013 Repayable within one year (3.2) (0.7)Owned asset lease liabilities \u2013 Repayable after one year (11.5) (1.4)Net funds (excluding leases relating to right of use assets) 64.9 23.4Right of use asset lease liabilities \u2013 Repayable within one year (13.5) (17.7)Right of use asset lease liabilities \u2013 Repayable after one year (34.9) (41.5)Net funds/ (debt) 16.4 (35.9)Whilst not required by IAS 1 \u201cPresentation of Financial Statements\u201d, the Group has elected to disclose its lease liabilities split by those which ownership transfers to the Group at the end of the lease (\u201cOwned asset lease liabilities\u201d) and are disclosed within the Property Plant and Equipment table in Note 18, and those leases which are rental agreements and where ownership does not transfer to the Group at the end of the lease as Right of use asset lease liabilities which are disclosed within the Right of use assets table. This is to give the users of these Financial Statements additional information that the Directors feel will be useful to the readers understanding of the business. c) Changes in liabilities from financing activitiesThe table below details changes in the Group\u2019s liabilities arising from financing activities, including both cash and non-cash changes:Lease liabilitiesOwned Right Borrowingsassetsof use\u00a3m\u00a3m\u00a3mAt 1 April 2025 1.9 2.1 59.3Changes from financing cash flowsPayment of interest (0.1) (0.6) (3.1)Repayment of lease liabilities \u2013 (2.0) (18.1)Repayment of borrowings (0.2) \u2013 \u2013Total changes from financing cash flows (0.3) (2.6) (21.2)Other changesNew lease liabilities \u2013 14.8 7.6Reassessment of lease terms \u2013 (0.1) (0.3)Interest expense 0.1 0.6 3.1Total other changes 0.1 15.2 10.4At 31 March 2026 1.7 14.7 48.4New lease liabilities include existing leases that have been renewed or extended beyond their original lease terms. Reassessment of lease terms relate to leases the Group exited during the period and those that will end before their original lease term.Movement in financial liabilities in the prior year was as follows:Lease liabilities*Owned BorrowingsassetsRight of use\u00a3m\u00a3m\u00a3mAt 1 April 2024 2.1 3.6 65.2Changes from financing cash flowsPayment of interest (0.2) (0.1) (3.3)Repayment of lease liabilities \u2013 (1.5) (19.7)Repayment of borrowings (19.4) \u2013 \u2013Total changes from financing cash flows (19.5) (1.6) (23.0)Other changesBrought in on acquisition of subsidiary (see Note 35) 19.1 \u2013 3.4New lease liabilities \u2013 \u2013 15.2Reassessment of lease terms \u2013 \u2013 (4.8)Interest expense 0.2 0.1 3.3Total other changes 19.4 0.1 17.2At 31 March 2025 1.9 2.1 59.3* In the prior period, the Group presented lease liabilities, in the movement in liabilities table, as the total of both owned asset lease liabilities and right of use liabilities. Management believe that the disaggregation of the two types in the movement in liabilities table better aligns to the information presented in the Net Funds/ debt table and as such, the prior year comparative information has been re-presented.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__74": {
"value": "25. Borrowings2026 2025 \u00a3m\u00a3mSecured borrowing at amortised costBank loan 1.7 1.9Amount due for settlement within 12 months 0.2 0.2Amount due for settlement after 12 months 1.5 1.7The bank loan relates to a commercial mortgage for the acquisition of land and buildings in AO Recycling Limited, a wholly owned subsidiary. Available facilitiesThe Group has a \u00a3120m Revolving Credit Facility which expires in October 2028. The total amount utilised at 31 March 2026 was \u00a3nil (2025: \u00a30.1m of guarantees and letters of credit).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__75": {
"value": "26. Lease liabilitiesMinimum lease payments20262025\u00a3m\u00a3mAmounts payable under lease liabilities: Within one year 19.0 21.9Within one to two years 14.2 15.6Within two to three years 13.0 10.1Within three to four years 11.6 8.5Within four to five years 8.1 7.4Greater than five years 3.7 6.869.6 70.3Present value of minimum lease payments2026 2025\u00a3m\u00a3mAmounts payable under lease liabilities: Within one year 16.7 18.5Within one to two years 12.2 13.5Within two to three years 11.8 8.6Within three to four years 11.0 7.5Within four to five years 7.9 6.8Greater than five years 3.6 6.463.1 61.4",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__76": {
"value": "27. Provisions20262025\u00a3m\u00a3mProvisions 5.5 5.2Provisions are classified as:20262025\u00a3m\u00a3mCurrent liabilities 1.4 0.5Non-current liabilities 4.1 4.75.5 5.2The provisions all relate to restructuring and dilapidations and the movement in the year is shown below:Restructuring Dilapidations provision provisionTotal\u00a3m\u00a3m\u00a3mAt 31 March 2025 0.3 4.9 5.2Provisions created in the year \u2013 0.9 0.9Utilised in the year (0.3) (0.3) (0.6)At 31 March 2026 \u2013 5.5 5.5The dilapidations provision is created for leases where the Group is liable to return the assets to their original state at the end of the lease and therefore the provision represents the estimated cost to fulfil this. The provision will be utilised as leased assets expire.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__78": {
"value": "28. Share capital, investment in own shares and share premiumInvestment Capital Number of ShareShare in own redemption sharescapitalpremiumsharesreservem\u00a3m\u00a3m\u00a3m\u00a3mAt 1 April 2025 580.3 1.5 108.5 (10.9) 0.5Cancellation of shares (9.7) (0.1) \u2013 \u2013 0.1Purchase of shares by EBT (including transaction costs) \u2013 \u2013 \u2013 (4.2) \u2013Transfer of own shares upon exercise of share options \u2013 \u2013 \u2013 4.0 \u2013At 31 March 2026 570.6 1.4 108.5 (11.0) 0.5On 17 September 2025, the Company commenced a share buyback programme with the aggregate purchase price of ordinary shares being up to \u00a310m (excluding expenses). The purpose of the programme was to reduce the share capital of the Company and therefore any shares purchased under the programme were subsequently cancelled. During the year, 9,748,994 shares were purchased for \u00a310.1m (including transaction costs). During the period, the Company\u2019s EBT purchased 4,399,472 of the Company\u2019s ordinary shares at market value. Consideration, including transactions costs, was \u00a34.2m. Shares held by the EBT are used to satisfy options under the Group\u2019s share schemes. During the year 4.5m shares were transferred to employees to satisfy share option exercises. As at 31 March 2026, the number of shares held by the EBT was 11,039,469 (31 March 2025: 11,161,642).The capital redemption reserve arose as a result of the redemption of ordinary and preference shares in the year ended 31 March 2012 and 31 March 2014 respectively. The movement in the current year relates to the redemption of ordinary shares as part of the share buyback programme during the year.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__77": {
"value": "28. Share capital, investment in own shares and share premiumInvestment Capital Number of ShareShare in own redemption sharescapitalpremiumsharesreservem\u00a3m\u00a3m\u00a3m\u00a3mAt 1 April 2025 580.3 1.5 108.5 (10.9) 0.5Cancellation of shares (9.7) (0.1) \u2013 \u2013 0.1Purchase of shares by EBT (including transaction costs) \u2013 \u2013 \u2013 (4.2) \u2013Transfer of own shares upon exercise of share options \u2013 \u2013 \u2013 4.0 \u2013At 31 March 2026 570.6 1.4 108.5 (11.0) 0.5On 17 September 2025, the Company commenced a share buyback programme with the aggregate purchase price of ordinary shares being up to \u00a310m (excluding expenses). The purpose of the programme was to reduce the share capital of the Company and therefore any shares purchased under the programme were subsequently cancelled. During the year, 9,748,994 shares were purchased for \u00a310.1m (including transaction costs). During the period, the Company\u2019s EBT purchased 4,399,472 of the Company\u2019s ordinary shares at market value. Consideration, including transactions costs, was \u00a34.2m. Shares held by the EBT are used to satisfy options under the Group\u2019s share schemes. During the year 4.5m shares were transferred to employees to satisfy share option exercises. As at 31 March 2026, the number of shares held by the EBT was 11,039,469 (31 March 2025: 11,161,642).The capital redemption reserve arose as a result of the redemption of ordinary and preference shares in the year ended 31 March 2012 and 31 March 2014 respectively. The movement in the current year relates to the redemption of ordinary shares as part of the share buyback programme during the year.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__80": {
"value": "29. ReservesThe merger reserve arose on the purchase of DRL Limited (now AO Retail Limited) in the year ended 31 March 2008 and Mobile Phones Direct Limited in the year ended 31 March 2019. In the year ended 31 March 2023, the difference between the nominal value and fair value issued as part of the capital raise of \u00a337.0m was also taken to the merger reserve.The translation reserve represents the cumulative exchange differences arising from the translation of overseas subsidiaries. The other reserve arose on the acquisition of AO Recycling Limited, which is now a wholly owned subsidiary, and relates to the difference between the gross and fair valuation of the put option.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__79": {
"value": "29. ReservesThe merger reserve arose on the purchase of DRL Limited (now AO Retail Limited) in the year ended 31 March 2008 and Mobile Phones Direct Limited in the year ended 31 March 2019. In the year ended 31 March 2023, the difference between the nominal value and fair value issued as part of the capital raise of \u00a337.0m was also taken to the merger reserve.The translation reserve represents the cumulative exchange differences arising from the translation of overseas subsidiaries. The other reserve arose on the acquisition of AO Recycling Limited, which is now a wholly owned subsidiary, and relates to the difference between the gross and fair valuation of the put option.",
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"value": "30. Share-based payments Share PlansThe table below summarises the amounts recognised in the income statement during the year.2026 2025 \u00a3m\u00a3mFY22 AO Incentive Plan \u2013 0.1FY23 AO Incentive Plan 0.9 0.9FY24 AO Incentive Plan 1.2 1.2FY25 AO Incentive Plan 1.0 0.8FY26 AO Incentive Plan 1.0 \u2013Value Creation Plan (\u201cVCP\u201d) 2.7 3.4Sharesave scheme 0.9 0.8Total share based payment charge 7.7 7.3AO Incentive PlansThe Group offers conditional share awards or share options under the AO Incentive Plan (\u201cAOIP\u201d) to senior employees. Awards are granted annually, vest following approval by the Board following the end of the relevant performance period (subject to achievement of the performance criteria) and released after three years subject to a performance underpin.Schemes vesting in the current yearDuring the year, the conditional deferred shares under the FY22 AO Incentive Plan vested. The number of shares released was 1,344,193.Schemes still under the performance underpinAt 31 March 2026, based on the performance criteria achieved and subject to continued employment, the total number of outstanding share options in relation to schemes that are still under the performance underpin was as follows:FY23 AOIP FY24 AOIP FY25 AOIPOutstanding at 31 March 2026 3,689,828 4,103,052 4,178,305FY26 AO Incentive PlanIn June 2025, the Company adopted the FY26 AO Incentive Plan award in which the Directors and key members of staff participate. The Plan combines an annual bonus element (33.33%) and a share options element (66.67%) based on performance conditions across three sets of deliverables as detailed below as well as the continuing employment of the individuals:1. financial (output) metrics \u2013 focused on profit before tax, revenue growth and average liquidity (70% weighting);2. stakeholder impact measures \u2013 focusing on customers and employees (15% weighting); and3. strategic measures \u2013 tied to delivering strategic priorities (15% weighting).The bonus and number of share options has been initially calculated based on the performance criteria for the year ended 31 March 2026. The vesting date for the share options is July 2029. The Remuneration Committee of the Board determines the extent to which this target has been met.The fair value was determined to be the share price at grant date of \u00a30.97.The number of awards made were 6,505,005 and based on the performance criteria achieved, and subject to continued employment, the number of options relating to the scheme at 31 March 2026 is 5,174,923.Value Creation Plan (\u201cVCP\u201d)The Group has a value Creation Plan (\u201cVCP\u201d), initially launched during FY21 and replaced in FY23, which is aimed at incentivising and rewarding exceptional performance and retaining the talented team whilst driving exceptional value for shareholders. The VCP resulted in conditional awards being granted to Executives and Employees which would vest at the end of measurement periods (31 March 2027, 31 March 2028 and 31 March 2029) subject to the participants remaining in employment and meeting certain performance conditions.The charge to the income statement for the year ended 31 March 2026 was \u00a32.7m.The principal features of the VCP are as follows:Executive AwardsThere are 2 Executive units which vest in equal tranches at each measurement date. The initial hurdle share price is \u00a31. Any excess above \u00a31 is measured at 1.1% of the excess up to a maximum of \u00a34.2bn. The maximum amount which can vest for Executive awards is \u00a320m per Executive.The fair value of each unit (calculated using a Black-Scholes model) was \u00a3151,889, \u00a3176,637 and \u00a3194,716 for 31 March 2027, 31 March 2028 and 31 March 2029 respectively.There were no new executive awards granted in the current year.Employee AwardsThere are a maximum of 1,766,880 Employee units which vest in a single tranche on 31 March 2027. To the extent that the Company\u2019s share price increases between 31 March 2027 and the second and third measurement dates of 31 March 2028 and 31 March 2029, at the Board\u2019s discretion, further incremental value will be delivered on the awards. The fair of each unit (which has been calculated on a Monte Carlo valuation basis) was \u00a32.11, \u00a31.03 and \u00a30.96 for 31 March 2027, 31 March 2028 and 31 March 2029 respectively.Additional Employee Awards of 133,989 were granted on 18 June 2025 which have fair values (calculated using the Monte Carlo model) using the main assumptions as set out below: 18 June 2025 31 March 2027 31 March 2028 31 March 2029Number of units granted 133,989 133,989 133,989Fair value per unit \u00a33.60 \u00a32.20 \u00a31.97Dividend yield 0% 0% 0%Expected term 1.75 years 2.75 years 3.75 yearsRisk-free rate 4.07% 4.07% 4.07%Volatility 45% 45% 45%Having taken account of the new awards in the period and the impact of leavers, the number of Employee outstanding units at 31 March 2026 is 1,261,370. AO Sharesave scheme (referred to as \u201cSAYE\u201d scheme)The Group has a savings-related share option plan under which employees save on a monthly basis, over a three-year period, towards the purchase of shares at a fixed price determined when the option is granted. The price is set at a discount being 20% of the average share price during a specified averaging period prior to the grant date. The option must be exercised within six months of maturity of the SAYE contract, otherwise it lapses. As per IFRS 2, these grants have been valued using a Black\u2013Scholes model. The following table illustrates the number and weighted average exercise price (\u201cWAEP\u201d) of, and movements in, share options granted under the Sharesave scheme:20262025No. of2026No. of 2025optionsWAEP (\u00a3)*optionsWAEP (\u00a3)*Outstanding at the beginning of the year 7,408,183 0.64 7,115,468 0.63Granted during the year 2,075,167 0.90 1,482,618 0.53Forfeited during the year (929,264) 0.75 (975,583) 0.64Exercised during the period (3,317,507) 0.54 (164,029) 0.89Lapsed in the year (28,223) 0.88 (50,291) 1.01Outstanding at the end of the year 5,208,356 0.79 7,408,183 0.64* Weighted average exercise price.For the shares outstanding at 31 March 2026, the remaining weighted average contractual life is 1.83 years (2025: 1.57 years). New options were granted on 28 January 2026. The following table gives the assumptions made during the year ended 31 March 2026:For options granted on 28 Jan 2026Risk-free rate 4.12%Expected volatility 45.0%Expected dividend yield 0.00%Option life 3 yearsExpected volatility under both the LTIP and the SAYE schemes was calculated by considering both the Company\u2019s historical daily share price volatility data and that of a group of listed comparator companies over a period commensurate with the expected term of the awards.",
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"value": "31. Retirement benefit schemesDefined contribution schemesThe pension cost charge for the year represents contributions payable by the Group and amounted to \u00a34.7m (2025: \u00a34.8m). Contributions totalling \u00a30.1m (2025: \u00a30.7m) were payable at the end of the year and are included in accruals.",
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"f1__s6__6__85": {
"value": "32. Financial instrumentsa) Fair values of financial instrumentsReceivables and payables For receivables and payables classified as financial assets and liabilities in accordance with IAS 32, fair value is estimated to be equivalent to book value. These values are shown in Notes 22 and 23, respectively. The categories of financial assets and liabilities and their related accounting policy are set out in Note 3.Cash and cash equivalentsThe fair value of cash and cash equivalents is estimated as its carrying amount.BorrowingsBorrowings are stated at their amortised cost using the effective interest method.The fair value of borrowings, calculated based on the discounted value of future cash flows, is not materially different to their carrying value.Lease liabilitiesThe carrying value of lease liabilities are measured in accordance with IFRS 16.Fair valuesThe fair values of all financial assets and financial liabilities by class, together with their carrying amounts shown in the statement of financial position, are as follows. Carrying Carrying amountFair valueamountFair value2026 2026 2025 2025 \u00a3m\u00a3m\u00a3m\u00a3mFinancial assets not measured at fair valueCash and cash equivalents 81.3 81.3 27.4 27.4Trade receivables (see Note 22) 15.7 15.7 15.1 15.1Total financial assets 97.0 97.0 42.5 42.5Financial liabilities measured at amortised costTrade payables (see Note 23) (150.3) (150.3) (128.2) (128.2)Other payables excluding deferred income (see Note 23) (63.5) (63.5) (63.7) (63.7)Borrowings (see Note 25) (1.7) (1.7) (1.9) (1.9)Total financial liabilities (215.5) (215.5) (193.8) (193.8)Total financial instruments (118.5) (118.5) (151.3) (151.3)b) Credit riskFinancial risk managementCredit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations, and arises principally from the Group\u2019s receivables from customers, with a maximum exposure equal to the book value of these assets.The Group\u2019s trade receivable balances comprise a number of individually small amounts from unrelated customers. Concentration of risk is therefore limited. Sales to retail customers are made predominantly in cash or via major credit cards. It is Group policy that all customers who wish to trade on credit terms are subject to credit verification procedures. New credit customers are assessed using an external rating report which is used to establish a credit limit. Such limits are reviewed periodically on both a proactive and reactive basis, for example, when a customer wishes to place an order in excess of their existing credit limit. Receivable balances are monitored regularly with the result that the Group\u2019s exposure to bad debts is not significant. Management therefore believe that there is no further credit risk provision required in excess of the normal provision for doubtful receivables.Exposure to credit riskThe maximum exposure to credit risk at the statement of financial position date by class of financial instrument was:2026 2025\u00a3m \u00a3mTrade receivables 15.7 15.1Credit quality of financial assets and impairment lossesThe ageing of trade receivables at the statement of financial position date was:GrossImpairmentNet\u00a3m\u00a3m\u00a3mNot past due 14.8 \u2013 14.8Past due 0\u201330 days 0.7 \u2013 0.7Past due 31 \u2013 120 days \u2013 \u2013 \u2013More than 120 days 0.3 (0.2) 0.1At 31 March 2026 15.8 (0.2) 15.6GrossImpairmentNet\u00a3m\u00a3m\u00a3mNot past due 14.4 \u2013 14.4Past due 0\u201330 days 0.6 \u2013 0.6Past due 31 \u2013 120 days 0.1 \u2013 0.1More than 120 days 0.1 (0.1) \u2013At 31 March 2025 15.2 (0.1) 15.1The current year includes an impairment charge of \u00a30.2m (2025: \u00a30.1m) to trade receivables. Contract assets are also assessed for credit risk. Total contract assets at 31 March 2026 were \u00a3149.8m (2025: \u00a3144.8m). Management assesses the counterparty risk relating to these assets that comprise commissions receivable from blue chip Mobile Network Operators or from the Group\u2019s protection plan partner. The level of counterparty risk is considered low. Having applied IFRS 15 to the balances on initial recognition of revenue, restrictions on the amounts recognised based on assumptions from historical data provide further reassurance that the amount recognised is recoverable and hence no further expected credit loss provision is required. Expected credit losses on other financial assets held at amortised cost are not considered to be material.c) Liquidity riskFinancial risk managementLiquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. It is Group policy to maintain a balance of funds, borrowings, committed bank and other facilities sufficient to meet anticipated short-term and long-term financial requirements. In applying this policy, the Group continuously monitors forecast and actual cash flows against the maturity profiles of financial assets and liabilities. It is Group treasury policy to ensure that a specific level of committed facilities is always available based on forecast working capital requirements. Cash forecasts identifying the Group\u2019s liquidity requirements are produced and are stress tested for different scenarios including, but not limited to, reasonably possible decreases in revenue and profit margins.The following are the contractual maturities of financial liabilities, including estimated interest payments and excluding the effect of netting agreements:Between Between Carrying Contractual Within 1 and 5 5 and 10 amount cash flows 1 year years years\u00a3m\u00a3m\u00a3m\u00a3m\u00a3mNon-derivative financial liabilitiesTrade and other payables 213.8 213.8 208.0 5.7 \u2013Bank loans 1.7 2.1 0.3 1.2 0.6Lease liabilities 63.1 69.6 19.0 46.8 3.7At 31 March 2026 278.6 285.5 227.3 53.8 4.4d) Market riskFinancial risk managementMarket risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices, will affect the Group\u2019s income or the value of its holdings of financial instruments (and hence no sensitivity analysis is performed).Interest rate riskThe principal interest rate risks of the Group arise in respect of borrowings. As the interest expense on variable rate financial instruments is immaterial, the Group does not actively manage the exposure to this risk.At the statement of financial position date, the interest rate profile of the Group\u2019s interest-bearing financial instruments was:2026 2025 \u00a3m\u00a3mFixed and variable rate instrumentsFixed rate 14.7 2.1Variable rate 1.7 1.916.4 4.0If interest rates increased by 1% there would be an immaterial impact on the finance cost.e) Capital managementIt is the Group\u2019s policy to maintain an appropriate equity capital base so as to maintain investor, creditor and market confidence and to sustain the future development of the business.The capital structure of the Group consists of net cash, borrowings (disclosed in Note 25) and equity of the Group. The Group is not subject to any externally imposed capital requirements. In addition, as set out in Note 25, the Group has access to an \u00a3120m Revolving Credit Facility which expires in October 2028.The Board has delegated responsibility for routine capital expenditure to the management of the business. All significant expenditure is approved by the Board.f) Foreign currency risk managementThe Group previously undertook transactions denominated in foreign currencies; consequently, exposure to exchange rate fluctuations arose. However, given the closure of the Germany operations, the Directors no longer deem foreign currency a material risk.",
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"f1__s6__6__84": {
"value": "32. Financial instrumentsa) Fair values of financial instrumentsReceivables and payables For receivables and payables classified as financial assets and liabilities in accordance with IAS 32, fair value is estimated to be equivalent to book value. These values are shown in Notes 22 and 23, respectively. The categories of financial assets and liabilities and their related accounting policy are set out in Note 3.Cash and cash equivalentsThe fair value of cash and cash equivalents is estimated as its carrying amount.BorrowingsBorrowings are stated at their amortised cost using the effective interest method.The fair value of borrowings, calculated based on the discounted value of future cash flows, is not materially different to their carrying value.Lease liabilitiesThe carrying value of lease liabilities are measured in accordance with IFRS 16.Fair valuesThe fair values of all financial assets and financial liabilities by class, together with their carrying amounts shown in the statement of financial position, are as follows. Carrying Carrying amountFair valueamountFair value2026 2026 2025 2025 \u00a3m\u00a3m\u00a3m\u00a3mFinancial assets not measured at fair valueCash and cash equivalents 81.3 81.3 27.4 27.4Trade receivables (see Note 22) 15.7 15.7 15.1 15.1Total financial assets 97.0 97.0 42.5 42.5Financial liabilities measured at amortised costTrade payables (see Note 23) (150.3) (150.3) (128.2) (128.2)Other payables excluding deferred income (see Note 23) (63.5) (63.5) (63.7) (63.7)Borrowings (see Note 25) (1.7) (1.7) (1.9) (1.9)Total financial liabilities (215.5) (215.5) (193.8) (193.8)Total financial instruments (118.5) (118.5) (151.3) (151.3)b) Credit riskFinancial risk managementCredit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations, and arises principally from the Group\u2019s receivables from customers, with a maximum exposure equal to the book value of these assets.The Group\u2019s trade receivable balances comprise a number of individually small amounts from unrelated customers. Concentration of risk is therefore limited. Sales to retail customers are made predominantly in cash or via major credit cards. It is Group policy that all customers who wish to trade on credit terms are subject to credit verification procedures. New credit customers are assessed using an external rating report which is used to establish a credit limit. Such limits are reviewed periodically on both a proactive and reactive basis, for example, when a customer wishes to place an order in excess of their existing credit limit. Receivable balances are monitored regularly with the result that the Group\u2019s exposure to bad debts is not significant. Management therefore believe that there is no further credit risk provision required in excess of the normal provision for doubtful receivables.Exposure to credit riskThe maximum exposure to credit risk at the statement of financial position date by class of financial instrument was:2026 2025\u00a3m \u00a3mTrade receivables 15.7 15.1Credit quality of financial assets and impairment lossesThe ageing of trade receivables at the statement of financial position date was:GrossImpairmentNet\u00a3m\u00a3m\u00a3mNot past due 14.8 \u2013 14.8Past due 0\u201330 days 0.7 \u2013 0.7Past due 31 \u2013 120 days \u2013 \u2013 \u2013More than 120 days 0.3 (0.2) 0.1At 31 March 2026 15.8 (0.2) 15.6GrossImpairmentNet\u00a3m\u00a3m\u00a3mNot past due 14.4 \u2013 14.4Past due 0\u201330 days 0.6 \u2013 0.6Past due 31 \u2013 120 days 0.1 \u2013 0.1More than 120 days 0.1 (0.1) \u2013At 31 March 2025 15.2 (0.1) 15.1The current year includes an impairment charge of \u00a30.2m (2025: \u00a30.1m) to trade receivables. Contract assets are also assessed for credit risk. Total contract assets at 31 March 2026 were \u00a3149.8m (2025: \u00a3144.8m). Management assesses the counterparty risk relating to these assets that comprise commissions receivable from blue chip Mobile Network Operators or from the Group\u2019s protection plan partner. The level of counterparty risk is considered low. Having applied IFRS 15 to the balances on initial recognition of revenue, restrictions on the amounts recognised based on assumptions from historical data provide further reassurance that the amount recognised is recoverable and hence no further expected credit loss provision is required. Expected credit losses on other financial assets held at amortised cost are not considered to be material.c) Liquidity riskFinancial risk managementLiquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. It is Group policy to maintain a balance of funds, borrowings, committed bank and other facilities sufficient to meet anticipated short-term and long-term financial requirements. In applying this policy, the Group continuously monitors forecast and actual cash flows against the maturity profiles of financial assets and liabilities. It is Group treasury policy to ensure that a specific level of committed facilities is always available based on forecast working capital requirements. Cash forecasts identifying the Group\u2019s liquidity requirements are produced and are stress tested for different scenarios including, but not limited to, reasonably possible decreases in revenue and profit margins.The following are the contractual maturities of financial liabilities, including estimated interest payments and excluding the effect of netting agreements:Between Between Carrying Contractual Within 1 and 5 5 and 10 amount cash flows 1 year years years\u00a3m\u00a3m\u00a3m\u00a3m\u00a3mNon-derivative financial liabilitiesTrade and other payables 213.8 213.8 208.0 5.7 \u2013Bank loans 1.7 2.1 0.3 1.2 0.6Lease liabilities 63.1 69.6 19.0 46.8 3.7At 31 March 2026 278.6 285.5 227.3 53.8 4.4d) Market riskFinancial risk managementMarket risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices, will affect the Group\u2019s income or the value of its holdings of financial instruments (and hence no sensitivity analysis is performed).Interest rate riskThe principal interest rate risks of the Group arise in respect of borrowings. As the interest expense on variable rate financial instruments is immaterial, the Group does not actively manage the exposure to this risk.At the statement of financial position date, the interest rate profile of the Group\u2019s interest-bearing financial instruments was:2026 2025 \u00a3m\u00a3mFixed and variable rate instrumentsFixed rate 14.7 2.1Variable rate 1.7 1.916.4 4.0If interest rates increased by 1% there would be an immaterial impact on the finance cost.e) Capital managementIt is the Group\u2019s policy to maintain an appropriate equity capital base so as to maintain investor, creditor and market confidence and to sustain the future development of the business.The capital structure of the Group consists of net cash, borrowings (disclosed in Note 25) and equity of the Group. The Group is not subject to any externally imposed capital requirements. In addition, as set out in Note 25, the Group has access to an \u00a3120m Revolving Credit Facility which expires in October 2028.The Board has delegated responsibility for routine capital expenditure to the management of the business. All significant expenditure is approved by the Board.f) Foreign currency risk managementThe Group previously undertook transactions denominated in foreign currencies; consequently, exposure to exchange rate fluctuations arose. However, given the closure of the Germany operations, the Directors no longer deem foreign currency a material risk.",
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"f1__s6__6__83": {
"value": "32. Financial instrumentsa) Fair values of financial instrumentsReceivables and payables For receivables and payables classified as financial assets and liabilities in accordance with IAS 32, fair value is estimated to be equivalent to book value. These values are shown in Notes 22 and 23, respectively. The categories of financial assets and liabilities and their related accounting policy are set out in Note 3.Cash and cash equivalentsThe fair value of cash and cash equivalents is estimated as its carrying amount.BorrowingsBorrowings are stated at their amortised cost using the effective interest method.The fair value of borrowings, calculated based on the discounted value of future cash flows, is not materially different to their carrying value.Lease liabilitiesThe carrying value of lease liabilities are measured in accordance with IFRS 16.Fair valuesThe fair values of all financial assets and financial liabilities by class, together with their carrying amounts shown in the statement of financial position, are as follows. Carrying Carrying amountFair valueamountFair value2026 2026 2025 2025 \u00a3m\u00a3m\u00a3m\u00a3mFinancial assets not measured at fair valueCash and cash equivalents 81.3 81.3 27.4 27.4Trade receivables (see Note 22) 15.7 15.7 15.1 15.1Total financial assets 97.0 97.0 42.5 42.5Financial liabilities measured at amortised costTrade payables (see Note 23) (150.3) (150.3) (128.2) (128.2)Other payables excluding deferred income (see Note 23) (63.5) (63.5) (63.7) (63.7)Borrowings (see Note 25) (1.7) (1.7) (1.9) (1.9)Total financial liabilities (215.5) (215.5) (193.8) (193.8)Total financial instruments (118.5) (118.5) (151.3) (151.3)b) Credit riskFinancial risk managementCredit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations, and arises principally from the Group\u2019s receivables from customers, with a maximum exposure equal to the book value of these assets.The Group\u2019s trade receivable balances comprise a number of individually small amounts from unrelated customers. Concentration of risk is therefore limited. Sales to retail customers are made predominantly in cash or via major credit cards. It is Group policy that all customers who wish to trade on credit terms are subject to credit verification procedures. New credit customers are assessed using an external rating report which is used to establish a credit limit. Such limits are reviewed periodically on both a proactive and reactive basis, for example, when a customer wishes to place an order in excess of their existing credit limit. Receivable balances are monitored regularly with the result that the Group\u2019s exposure to bad debts is not significant. Management therefore believe that there is no further credit risk provision required in excess of the normal provision for doubtful receivables.Exposure to credit riskThe maximum exposure to credit risk at the statement of financial position date by class of financial instrument was:2026 2025\u00a3m \u00a3mTrade receivables 15.7 15.1Credit quality of financial assets and impairment lossesThe ageing of trade receivables at the statement of financial position date was:GrossImpairmentNet\u00a3m\u00a3m\u00a3mNot past due 14.8 \u2013 14.8Past due 0\u201330 days 0.7 \u2013 0.7Past due 31 \u2013 120 days \u2013 \u2013 \u2013More than 120 days 0.3 (0.2) 0.1At 31 March 2026 15.8 (0.2) 15.6GrossImpairmentNet\u00a3m\u00a3m\u00a3mNot past due 14.4 \u2013 14.4Past due 0\u201330 days 0.6 \u2013 0.6Past due 31 \u2013 120 days 0.1 \u2013 0.1More than 120 days 0.1 (0.1) \u2013At 31 March 2025 15.2 (0.1) 15.1The current year includes an impairment charge of \u00a30.2m (2025: \u00a30.1m) to trade receivables. Contract assets are also assessed for credit risk. Total contract assets at 31 March 2026 were \u00a3149.8m (2025: \u00a3144.8m). Management assesses the counterparty risk relating to these assets that comprise commissions receivable from blue chip Mobile Network Operators or from the Group\u2019s protection plan partner. The level of counterparty risk is considered low. Having applied IFRS 15 to the balances on initial recognition of revenue, restrictions on the amounts recognised based on assumptions from historical data provide further reassurance that the amount recognised is recoverable and hence no further expected credit loss provision is required. Expected credit losses on other financial assets held at amortised cost are not considered to be material.c) Liquidity riskFinancial risk managementLiquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. It is Group policy to maintain a balance of funds, borrowings, committed bank and other facilities sufficient to meet anticipated short-term and long-term financial requirements. In applying this policy, the Group continuously monitors forecast and actual cash flows against the maturity profiles of financial assets and liabilities. It is Group treasury policy to ensure that a specific level of committed facilities is always available based on forecast working capital requirements. Cash forecasts identifying the Group\u2019s liquidity requirements are produced and are stress tested for different scenarios including, but not limited to, reasonably possible decreases in revenue and profit margins.The following are the contractual maturities of financial liabilities, including estimated interest payments and excluding the effect of netting agreements:Between Between Carrying Contractual Within 1 and 5 5 and 10 amount cash flows 1 year years years\u00a3m\u00a3m\u00a3m\u00a3m\u00a3mNon-derivative financial liabilitiesTrade and other payables 213.8 213.8 208.0 5.7 \u2013Bank loans 1.7 2.1 0.3 1.2 0.6Lease liabilities 63.1 69.6 19.0 46.8 3.7At 31 March 2026 278.6 285.5 227.3 53.8 4.4d) Market riskFinancial risk managementMarket risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices, will affect the Group\u2019s income or the value of its holdings of financial instruments (and hence no sensitivity analysis is performed).Interest rate riskThe principal interest rate risks of the Group arise in respect of borrowings. As the interest expense on variable rate financial instruments is immaterial, the Group does not actively manage the exposure to this risk.At the statement of financial position date, the interest rate profile of the Group\u2019s interest-bearing financial instruments was:2026 2025 \u00a3m\u00a3mFixed and variable rate instrumentsFixed rate 14.7 2.1Variable rate 1.7 1.916.4 4.0If interest rates increased by 1% there would be an immaterial impact on the finance cost.e) Capital managementIt is the Group\u2019s policy to maintain an appropriate equity capital base so as to maintain investor, creditor and market confidence and to sustain the future development of the business.The capital structure of the Group consists of net cash, borrowings (disclosed in Note 25) and equity of the Group. The Group is not subject to any externally imposed capital requirements. In addition, as set out in Note 25, the Group has access to an \u00a3120m Revolving Credit Facility which expires in October 2028.The Board has delegated responsibility for routine capital expenditure to the management of the business. All significant expenditure is approved by the Board.f) Foreign currency risk managementThe Group previously undertook transactions denominated in foreign currencies; consequently, exposure to exchange rate fluctuations arose. However, given the closure of the Germany operations, the Directors no longer deem foreign currency a material risk.",
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}
},
"f1__s6__6__87": {
"value": "a) Fair values of financial instrumentsReceivables and payables For receivables and payables classified as financial assets and liabilities in accordance with IAS 32, fair value is estimated to be equivalent to book value. These values are shown in Notes 22 and 23, respectively. The categories of financial assets and liabilities and their related accounting policy are set out in Note 3.Cash and cash equivalentsThe fair value of cash and cash equivalents is estimated as its carrying amount.BorrowingsBorrowings are stated at their amortised cost using the effective interest method.The fair value of borrowings, calculated based on the discounted value of future cash flows, is not materially different to their carrying value.Lease liabilitiesThe carrying value of lease liabilities are measured in accordance with IFRS 16.Fair valuesThe fair values of all financial assets and financial liabilities by class, together with their carrying amounts shown in the statement of financial position, are as follows. Carrying Carrying amountFair valueamountFair value2026 2026 2025 2025 \u00a3m\u00a3m\u00a3m\u00a3mFinancial assets not measured at fair valueCash and cash equivalents 81.3 81.3 27.4 27.4Trade receivables (see Note 22) 15.7 15.7 15.1 15.1Total financial assets 97.0 97.0 42.5 42.5Financial liabilities measured at amortised costTrade payables (see Note 23) (150.3) (150.3) (128.2) (128.2)Other payables excluding deferred income (see Note 23) (63.5) (63.5) (63.7) (63.7)Borrowings (see Note 25) (1.7) (1.7) (1.9) (1.9)Total financial liabilities (215.5) (215.5) (193.8) (193.8)Total financial instruments (118.5) (118.5) (151.3) (151.3)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__86": {
"value": "a) Fair values of financial instrumentsReceivables and payables For receivables and payables classified as financial assets and liabilities in accordance with IAS 32, fair value is estimated to be equivalent to book value. These values are shown in Notes 22 and 23, respectively. The categories of financial assets and liabilities and their related accounting policy are set out in Note 3.Cash and cash equivalentsThe fair value of cash and cash equivalents is estimated as its carrying amount.BorrowingsBorrowings are stated at their amortised cost using the effective interest method.The fair value of borrowings, calculated based on the discounted value of future cash flows, is not materially different to their carrying value.Lease liabilitiesThe carrying value of lease liabilities are measured in accordance with IFRS 16.Fair valuesThe fair values of all financial assets and financial liabilities by class, together with their carrying amounts shown in the statement of financial position, are as follows. Carrying Carrying amountFair valueamountFair value2026 2026 2025 2025 \u00a3m\u00a3m\u00a3m\u00a3mFinancial assets not measured at fair valueCash and cash equivalents 81.3 81.3 27.4 27.4Trade receivables (see Note 22) 15.7 15.7 15.1 15.1Total financial assets 97.0 97.0 42.5 42.5Financial liabilities measured at amortised costTrade payables (see Note 23) (150.3) (150.3) (128.2) (128.2)Other payables excluding deferred income (see Note 23) (63.5) (63.5) (63.7) (63.7)Borrowings (see Note 25) (1.7) (1.7) (1.9) (1.9)Total financial liabilities (215.5) (215.5) (193.8) (193.8)Total financial instruments (118.5) (118.5) (151.3) (151.3)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__89": {
"value": "b) Credit riskFinancial risk managementCredit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations, and arises principally from the Group\u2019s receivables from customers, with a maximum exposure equal to the book value of these assets.The Group\u2019s trade receivable balances comprise a number of individually small amounts from unrelated customers. Concentration of risk is therefore limited. Sales to retail customers are made predominantly in cash or via major credit cards. It is Group policy that all customers who wish to trade on credit terms are subject to credit verification procedures. New credit customers are assessed using an external rating report which is used to establish a credit limit. Such limits are reviewed periodically on both a proactive and reactive basis, for example, when a customer wishes to place an order in excess of their existing credit limit. Receivable balances are monitored regularly with the result that the Group\u2019s exposure to bad debts is not significant. Management therefore believe that there is no further credit risk provision required in excess of the normal provision for doubtful receivables.Exposure to credit riskThe maximum exposure to credit risk at the statement of financial position date by class of financial instrument was:2026 2025\u00a3m \u00a3mTrade receivables 15.7 15.1Credit quality of financial assets and impairment lossesThe ageing of trade receivables at the statement of financial position date was:GrossImpairmentNet\u00a3m\u00a3m\u00a3mNot past due 14.8 \u2013 14.8Past due 0\u201330 days 0.7 \u2013 0.7Past due 31 \u2013 120 days \u2013 \u2013 \u2013More than 120 days 0.3 (0.2) 0.1At 31 March 2026 15.8 (0.2) 15.6GrossImpairmentNet\u00a3m\u00a3m\u00a3mNot past due 14.4 \u2013 14.4Past due 0\u201330 days 0.6 \u2013 0.6Past due 31 \u2013 120 days 0.1 \u2013 0.1More than 120 days 0.1 (0.1) \u2013At 31 March 2025 15.2 (0.1) 15.1The current year includes an impairment charge of \u00a30.2m (2025: \u00a30.1m) to trade receivables. Contract assets are also assessed for credit risk. Total contract assets at 31 March 2026 were \u00a3149.8m (2025: \u00a3144.8m). Management assesses the counterparty risk relating to these assets that comprise commissions receivable from blue chip Mobile Network Operators or from the Group\u2019s protection plan partner. The level of counterparty risk is considered low. Having applied IFRS 15 to the balances on initial recognition of revenue, restrictions on the amounts recognised based on assumptions from historical data provide further reassurance that the amount recognised is recoverable and hence no further expected credit loss provision is required. Expected credit losses on other financial assets held at amortised cost are not considered to be material.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__88": {
"value": "b) Credit riskFinancial risk managementCredit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations, and arises principally from the Group\u2019s receivables from customers, with a maximum exposure equal to the book value of these assets.The Group\u2019s trade receivable balances comprise a number of individually small amounts from unrelated customers. Concentration of risk is therefore limited. Sales to retail customers are made predominantly in cash or via major credit cards. It is Group policy that all customers who wish to trade on credit terms are subject to credit verification procedures. New credit customers are assessed using an external rating report which is used to establish a credit limit. Such limits are reviewed periodically on both a proactive and reactive basis, for example, when a customer wishes to place an order in excess of their existing credit limit. Receivable balances are monitored regularly with the result that the Group\u2019s exposure to bad debts is not significant. Management therefore believe that there is no further credit risk provision required in excess of the normal provision for doubtful receivables.Exposure to credit riskThe maximum exposure to credit risk at the statement of financial position date by class of financial instrument was:2026 2025\u00a3m \u00a3mTrade receivables 15.7 15.1Credit quality of financial assets and impairment lossesThe ageing of trade receivables at the statement of financial position date was:GrossImpairmentNet\u00a3m\u00a3m\u00a3mNot past due 14.8 \u2013 14.8Past due 0\u201330 days 0.7 \u2013 0.7Past due 31 \u2013 120 days \u2013 \u2013 \u2013More than 120 days 0.3 (0.2) 0.1At 31 March 2026 15.8 (0.2) 15.6GrossImpairmentNet\u00a3m\u00a3m\u00a3mNot past due 14.4 \u2013 14.4Past due 0\u201330 days 0.6 \u2013 0.6Past due 31 \u2013 120 days 0.1 \u2013 0.1More than 120 days 0.1 (0.1) \u2013At 31 March 2025 15.2 (0.1) 15.1The current year includes an impairment charge of \u00a30.2m (2025: \u00a30.1m) to trade receivables. Contract assets are also assessed for credit risk. Total contract assets at 31 March 2026 were \u00a3149.8m (2025: \u00a3144.8m). Management assesses the counterparty risk relating to these assets that comprise commissions receivable from blue chip Mobile Network Operators or from the Group\u2019s protection plan partner. The level of counterparty risk is considered low. Having applied IFRS 15 to the balances on initial recognition of revenue, restrictions on the amounts recognised based on assumptions from historical data provide further reassurance that the amount recognised is recoverable and hence no further expected credit loss provision is required. Expected credit losses on other financial assets held at amortised cost are not considered to be material.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__90": {
"value": "c) Liquidity riskFinancial risk managementLiquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. It is Group policy to maintain a balance of funds, borrowings, committed bank and other facilities sufficient to meet anticipated short-term and long-term financial requirements. In applying this policy, the Group continuously monitors forecast and actual cash flows against the maturity profiles of financial assets and liabilities. It is Group treasury policy to ensure that a specific level of committed facilities is always available based on forecast working capital requirements. Cash forecasts identifying the Group\u2019s liquidity requirements are produced and are stress tested for different scenarios including, but not limited to, reasonably possible decreases in revenue and profit margins.The following are the contractual maturities of financial liabilities, including estimated interest payments and excluding the effect of netting agreements:Between Between Carrying Contractual Within 1 and 5 5 and 10 amount cash flows 1 year years years\u00a3m\u00a3m\u00a3m\u00a3m\u00a3mNon-derivative financial liabilitiesTrade and other payables 213.8 213.8 208.0 5.7 \u2013Bank loans 1.7 2.1 0.3 1.2 0.6Lease liabilities 63.1 69.6 19.0 46.8 3.7At 31 March 2026 278.6 285.5 227.3 53.8 4.4",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__91": {
"value": "d) Market riskFinancial risk managementMarket risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices, will affect the Group\u2019s income or the value of its holdings of financial instruments (and hence no sensitivity analysis is performed).Interest rate riskThe principal interest rate risks of the Group arise in respect of borrowings. As the interest expense on variable rate financial instruments is immaterial, the Group does not actively manage the exposure to this risk.At the statement of financial position date, the interest rate profile of the Group\u2019s interest-bearing financial instruments was:2026 2025 \u00a3m\u00a3mFixed and variable rate instrumentsFixed rate 14.7 2.1Variable rate 1.7 1.916.4 4.0If interest rates increased by 1% there would be an immaterial impact on the finance cost.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__93": {
"value": "33. Related-party transactionsBalances and transactions between the Company and its subsidiaries, which are related parties, have been eliminated on consolidation and are not disclosed in this note. Transactions between the Group and its related parties are disclosed below.Transactions with Directors and key management personnel The compensation of key management personnel (including the Directors) is as follows:2026 2025 \u00a3m\u00a3mShort-term employee benefits 5.8 4.5Share-based payments 3.3 2.7Post-employment benefits 0.1 0.1Short-term employee benefits relate to cash remuneration paid to the directors of the Company, and its subsidiaries, during the year and include social security costs.Share based payments in the table above relate to the maximum potential share award granted to directors under the AO Incentive Plan for the performance period of FY26. In addition, the Directors were granted a conditional deferred share award pursuant to the FY23 AOIP Award which had a deferral period spanning FY24 to FY26 inclusive. The Remuneration Committee has deemed that the performance underpin has been met in full, and accordingly, 2,273,671 shares will be issued to the Directors in June 2026. Based on the three-month average share price to 31 March 2026 of 100p, these have a total value of \u00a32.3m. (2025: 812,149 shares issued in July 2025 pursuant to the FY22 AOIP Award with a value of \u00a30.8m based on a share price of 98.71p).Termination payments paid to key management personnel amounted to \u00a30.1m (2025: \u00a3nil) during the year ended 31 March 2026.Further information about the remuneration of individual Board Directors is provided in the audited part of the Directors\u2019 Remuneration Report on pages 56 to 67.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__92": {
"value": "33. Related-party transactionsBalances and transactions between the Company and its subsidiaries, which are related parties, have been eliminated on consolidation and are not disclosed in this note. Transactions between the Group and its related parties are disclosed below.Transactions with Directors and key management personnel The compensation of key management personnel (including the Directors) is as follows:2026 2025 \u00a3m\u00a3mShort-term employee benefits 5.8 4.5Share-based payments 3.3 2.7Post-employment benefits 0.1 0.1Short-term employee benefits relate to cash remuneration paid to the directors of the Company, and its subsidiaries, during the year and include social security costs.Share based payments in the table above relate to the maximum potential share award granted to directors under the AO Incentive Plan for the performance period of FY26. In addition, the Directors were granted a conditional deferred share award pursuant to the FY23 AOIP Award which had a deferral period spanning FY24 to FY26 inclusive. The Remuneration Committee has deemed that the performance underpin has been met in full, and accordingly, 2,273,671 shares will be issued to the Directors in June 2026. Based on the three-month average share price to 31 March 2026 of 100p, these have a total value of \u00a32.3m. (2025: 812,149 shares issued in July 2025 pursuant to the FY22 AOIP Award with a value of \u00a30.8m based on a share price of 98.71p).Termination payments paid to key management personnel amounted to \u00a30.1m (2025: \u00a3nil) during the year ended 31 March 2026.Further information about the remuneration of individual Board Directors is provided in the audited part of the Directors\u2019 Remuneration Report on pages 56 to 67.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__96": {
"value": "34. Discontinued operationsSince the closure of the Group\u2019s German business in FY23, the business has been treated and presented as a discontinued operation. The tables below show the results of the German operation for the relevant reporting periods:2026 2025 \u00a3m\u00a3mRevenue \u2013 1.0Cost of sales \u2013 \u2013Gross profit \u2013 1.0Administrative expenses and other operating income \u2013 0.1Operating profit \u2013 1.1Finance income \u2013 \u2013Profit before tax \u2013 1.1Taxation charge \u2013 (0.3)Profit after tax of discontinued operations \u2013 0.8Revenue in the prior year represented a payment in full and final settlement to AO Deutschland by Domestic and General (\u201cD&G\u201d) in relation to any commercial obligations or liabilities in respect of insurance backed warranty plans previously sold in the territory. There were no material transactions during the year ended 31 March 2026.Basic earnings per share from discontinued operations is 0.00p (2025: 0.14p). Diluted earnings per share from discontinued operations is 0.00p (2025: 0.13p).The table below summarises the cashflows of the German operation for the relevant reporting periods:2026 2025 \u00a3m\u00a3mNet cash flows from operating activities \u2013 1.2Net cash flows from investing activities \u2013 \u2013Net cash flows from financing activities \u2013 (0.1)",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
},
"f1__s6__6__95": {
"value": "34. Discontinued operationsSince the closure of the Group\u2019s German business in FY23, the business has been treated and presented as a discontinued operation. The tables below show the results of the German operation for the relevant reporting periods:2026 2025 \u00a3m\u00a3mRevenue \u2013 1.0Cost of sales \u2013 \u2013Gross profit \u2013 1.0Administrative expenses and other operating income \u2013 0.1Operating profit \u2013 1.1Finance income \u2013 \u2013Profit before tax \u2013 1.1Taxation charge \u2013 (0.3)Profit after tax of discontinued operations \u2013 0.8Revenue in the prior year represented a payment in full and final settlement to AO Deutschland by Domestic and General (\u201cD&G\u201d) in relation to any commercial obligations or liabilities in respect of insurance backed warranty plans previously sold in the territory. There were no material transactions during the year ended 31 March 2026.Basic earnings per share from discontinued operations is 0.00p (2025: 0.14p). Diluted earnings per share from discontinued operations is 0.00p (2025: 0.13p).The table below summarises the cashflows of the German operation for the relevant reporting periods:2026 2025 \u00a3m\u00a3mNet cash flows from operating activities \u2013 1.2Net cash flows from investing activities \u2013 \u2013Net cash flows from financing activities \u2013 (0.1)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:2138005FFOAJIUZY4375",
"period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
}
}
}
}