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    "entity": "scheme:2138005RN5XYLTF8G138",
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    "unit": "iso4217:GBP"
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    "concept": "ifrs-full:InterestReceivedClassifiedAsInvestingActivities",
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    "unit": "iso4217:GBP"
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   "decimals": -6,
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    "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
    "entity": "scheme:2138005RN5XYLTF8G138",
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    "unit": "iso4217:GBP"
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    "entity": "scheme:2138005RN5XYLTF8G138",
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    "unit": "iso4217:GBP"
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  "fact-290": {
   "value": "297000000.0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
    "unit": "iso4217:GBP"
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   "dimensions": {
    "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00",
    "unit": "iso4217:GBP"
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  "fact-292": {
   "value": "2000000.0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:2138005RN5XYLTF8G138",
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    "unit": "iso4217:GBP"
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    "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:2138005RN5XYLTF8G138",
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    "unit": "iso4217:GBP"
   }
  },
  "fact-294": {
   "value": "17000000.0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-295": {
   "value": "16000000.0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-296": {
   "value": "2000000.0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PaymentsForDebtIssueCosts",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-297": {
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    "concept": "ifrs-full:PaymentsForDebtIssueCosts",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-298": {
   "value": "6000000.0",
   "decimals": -6,
   "dimensions": {
    "concept": "thesagegroupplc:ReceiptOfLeaseIncentiveClassifiedAsFinancingActivities",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
    "unit": "iso4217:GBP"
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   "dimensions": {
    "concept": "thesagegroupplc:ReceiptOfLeaseIncentiveClassifiedAsFinancingActivities",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-300": {
   "value": "605000000.0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-301": {
   "value": "348000000.0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-302": {
   "value": "9000000.0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromSaleOrIssueOfTreasuryShares",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-303": {
   "value": "9000000.0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromSaleOrIssueOfTreasuryShares",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00",
    "unit": "iso4217:GBP"
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  },
  "fact-304": {
   "value": "-0.0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PaymentsOfOtherEquityInstruments",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-305": {
   "value": "55000000.0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:PaymentsOfOtherEquityInstruments",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00",
    "unit": "iso4217:GBP"
   }
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  "fact-306": {
   "value": "207000000.0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
    "unit": "iso4217:GBP"
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  "fact-307": {
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   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00",
    "unit": "iso4217:GBP"
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  },
  "fact-308": {
   "value": "-521000000.0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
    "unit": "iso4217:GBP"
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   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00",
    "unit": "iso4217:GBP"
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  "fact-310": {
   "value": "-120000000.0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
    "unit": "iso4217:GBP"
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   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00",
    "unit": "iso4217:GBP"
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   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
    "unit": "iso4217:GBP"
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   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00",
    "unit": "iso4217:GBP"
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   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
    "unit": "iso4217:GBP"
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   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00",
    "unit": "iso4217:GBP"
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   "value": "508000000.0",
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   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00",
    "unit": "iso4217:GBP"
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    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2023-10-01T00:00:00",
    "unit": "iso4217:GBP"
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    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2025-10-01T00:00:00",
    "unit": "iso4217:GBP"
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  "fact-319": {
   "value": "508000000.0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00",
    "unit": "iso4217:GBP"
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  "fact-322": {
   "value": "1 Basis of preparation and accounting estimates and judgements Accounting policies applicable across the consolidated financial<span class=\"ws306\"> statements are shown below. Accounting policies that are </span>specific to a component of the consolidated financial <span class=\"ls561 ws306\">statements have been incorporated into the relevant note. </span>Basis of preparation The consolidated financial statements of The Sage Group plc. (t<span class=\"_ _5\"></span><span class=\"ls53f ws308\">he Company) and together with its subsidiaries (the Group) have </span>been prepared in accordance with UK-adopted International<span class=\"ls543 ws302\"> Accounting Standards (UK-IFRS) in conformity with the </span>requirements of the Companies Act 2006 and also prepared <span class=\"ls561 ws306\">in accordance with International Financial Reporting Standards </span>(IFRS) as issued by the International Accounting Standards Board (IASB). UK-IFRS can differ in certain respects from IFRS as issued by<span class=\"ws300\"> the IASB. The differences h<span class=\"ls561 ws306\">ave no impact on the Group\u2019s </span></span>consolidated financial statements for the years presented. The consolidated financial statements have been prepared under the historical cost convention, except where adopted IFRS require an alternative treatment. The prin<span class=\"ls53f ws308\">cipal variations from the historical cost convention relate to derivative financial </span>instruments and equity investments which ar<span class=\"ls552 ws300\">e measured at fair value. In the curr<span class=\"ls543 ws303\">ent year, treasury share reserve and capital </span></span>redemption reserve have been presented separately within ot<span class=\"ls53d ws30d\">her reserves (earlier combined within retained earnings). </span>This change provides visibility and greater clarity to users of the consolidated financial statements.<span class=\"ffe ls7 ws2\"><span class=\"_ gs9\"> </span></span>The consolidated financial statements of the Group comprise <span class=\"ws306\">the financial statements of the Company and entities controlled </span>by the Company (its subsidiaries) prepared at the end of <span class=\"ls561 ws306\">the reporting period. The accounting policies have been consistently </span>applied across the Group. The Company controls an entity when it<span class=\"ls549 ws2fc\"> is exposed, or has rights, to variable returns from its </span>involvement with the entity and has the ability to affect those returns through its power over the entity, which is usually fro<span class=\"_ _0\"></span><span class=\"ls581 ws2\">m </span>the date of acquisition. All figures presented are rounded to t<span class=\"ls543 ws2f2\">he nearest \u00a3m, unless otherwise stated.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-376": {
   "value": "Basis of preparation The consolidated financial statements of The Sage Group plc. (t<span class=\"_ _5\"></span><span class=\"ls53f ws308\">he Company) and together with its subsidiaries (the Group) have </span>been prepared in accordance with UK-adopted International<span class=\"ls543 ws302\"> Accounting Standards (UK-IFRS) in conformity with the </span>requirements of the Companies Act 2006 and also prepared <span class=\"ls561 ws306\">in accordance with International Financial Reporting Standards </span>(IFRS) as issued by the International Accounting Standards Board (IASB). UK-IFRS can differ in certain respects from IFRS as issued by<span class=\"ws300\"> the IASB. The differences h<span class=\"ls561 ws306\">ave no impact on the Group\u2019s </span></span>consolidated financial statements for the years presented. The consolidated financial statements have been prepared under the historical cost convention, except where adopted IFRS require an alternative treatment. The prin<span class=\"ls53f ws308\">cipal variations from the historical cost convention relate to derivative financial </span>instruments and equity investments which ar<span class=\"ls552 ws300\">e measured at fair value. In the curr<span class=\"ls543 ws303\">ent year, treasury share reserve and capital </span></span>redemption reserve have been presented separately within ot<span class=\"ls53d ws30d\">her reserves (earlier combined within retained earnings). </span>This change provides visibility and greater clarity to users of the consolidated financial statements.<span class=\"ffe ls7 ws2\"><span class=\"_ gs9\"> </span></span>The consolidated financial statements of the Group comprise <span class=\"ws306\">the financial statements of the Company and entities controlled </span>by the Company (its subsidiaries) prepared at the end of <span class=\"ls561 ws306\">the reporting period. The accounting policies have been consistently </span>applied across the Group. The Company controls an entity when it<span class=\"ls549 ws2fc\"> is exposed, or has rights, to variable returns from its </span>involvement with the entity and has the ability to affect those returns through its power over the entity, which is usually fro<span class=\"_ _0\"></span><span class=\"ls581 ws2\">m </span>the date of acquisition. All figures presented are rounded to t<span class=\"ls543 ws2f2\">he nearest \u00a3m, unless otherwise stated.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-348": {
   "value": "<div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2f2 gs5\">The consolidated financial statements of The Sage Group plc. (t<span class=\"_ _5\"></span><span class=\"ls53f ws308\">he Company) and together with its subsidiaries (the Group) have </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws2fb gs6\">been prepared in accordance with UK-adopted International<span class=\"ls543 ws302\"> Accounting Standards (UK-IFRS) in conformity with the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs7\">requirements of the Companies Act 2006 and also prepared <span class=\"ls561 ws306\">in accordance with International Financial Reporting Standards </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws30d gs8\">(IFRS) as issued by the International Accounting Standards Board (IASB). </div>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "The Sage Group plc",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-323": {
   "value": "Impact of application of hedging requirements of IFRS 9 Financial Instruments As at 1 October 2024, the Group elected to apply the hedge <span class=\"ls543 ws30d\">accounting requirements in IFRS 9 Financial Instruments instead of </span>those in IAS 39 Financial Instruments: Recognition and Meas<span class=\"ws306\">urement. This standard introduces simplified hedge accounting </span>through closer alignment with the ent<span class=\"ws30a\">ity\u2019s risk management methodology.  </span>All existing hedge relationships were regarded as continuing hedge relationships. All such designated hedge relationships under IAS 39 as at 30 September met the criteria for hedge a<span class=\"ls543 ws2f4\">ccounting under IFRS 9 as the Group\u2019s risk management strategies </span>and hedge documentation were aligned to the new standard.  The Group has adopted the modified transition approach and ther<span class=\"ws2fc\">efore adjusted opening <span class=\"_ _5\"></span>retained earnings and other reserve </span>balances for the impact of adopting IFRS 9 hedge accoun<span class=\"ls543 ws2fd\">ting and has not restated prior period comparatives.  </span>Under IAS 39 the Group included the cost of hedging within the he<span class=\"ls53e ws2f2\">dge relationship. On transition, IFRS 9 allows the choice to<span class=\"_ _5\"></span> </span>separate aspects of the cost of hedging from the designation w<span class=\"ls53d ws300\">ithin a hedge relationship as part of the hedging instrument. </span>Under IFRS 9, in relation to the cross-currency interest ra<span class=\"ls548 ws302\">te swaps that are designated in the aforementioned hedge </span>relationships, the Group has separated the costs relating to cu<span class=\"ls54f ws2fc\">rrency basis from the hedge relationship and therefore allocates<span class=\"ls7 ws2\"> </span></span>this component within a newly recognised cost of hedging reserve.  On transition to IFRS 9, an equity classification adjustment<span class=\"ls54f ws2fc\"> was recognised for which \u00a33m was credited to the translation </span>reserve and \u00a31m to the cash flow hedging reserve, offs<span class=\"ws306\">et by \u00a34m debited to the costs of hedging reserve.  </span>The value of the cost of hedging reserve at designation of the he<span class=\"ls53d ws2fb\">dge relationship is amortised to the income statement (withi<span class=\"_ _5\"></span>n </span>finance costs) over the expected life of the hedge relationship. An<span class=\"ls54f ws317\"> adjustment to retained earnings of \u00a31m was recognised on </span>transition to reflect the cumulative effect of hedging costs t<span class=\"ls561 ws306\">hat would have been recognised under IFRS 9 over the life of the </span>Group\u2019s existing hedging arrangements up to the date of adoption. Other than the changes above, there are no additional accounti<span class=\"ws306\">ng differences applied as a result of the adoption of IFRS 9 </span>hedge accounting requirements when compared to t<span class=\"ls53f ws304\">he previous accounting policies under IAS 39. </span>The impact on the year ended 30 September 2025 is not materia<span class=\"ls560 ws317\">l and the transition did not result in any changes in the </span>measurement or classification of financial<span class=\"ws300\"> instruments as at 1 October 2024.<span class=\"_ _399\"> </span></span>New or amended accounting standards There are no accounting standards, amendments, or interpretations <span class=\"ls549 ws306\">effective for the first tim<span class=\"_ _0\"></span>e this financial year that have <span class=\"_ _0\"></span>ha<span class=\"ls550 ws2\">d </span></span>a material impact on the Group. No standards have been early adopted during the year. The Directors also considered the impact on the Group of <span class=\"ws2fb\">new and revised accounting standards, interpretations, or </span>amendments which have been issued but were not effective <span class=\"ls543 ws30d\">for the Group for the year ended 30 September 2025. </span>On 9 April 2024, the IASB issued a new standard, IFRS 18 \u201cPrese<span class=\"ws306\">ntation and Disclosure in Financial Statements\u201d, which will </span>replace IAS 1 \u201cPresentation of Financial Statements\u201d which if a<span class=\"ws2f2\">dopted by the UK Endorsement Board, will be effective for annual<span class=\"_ _5\"></span><span class=\"ls7 ws2\"> </span></span>reporting periods beginning on or after 1 January 2027. <span class=\"ls560 ws317\">The key new concepts introduced in IFRS18 relate to: </span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws2fb\">The structure of the statement of profit or loss; </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53f ws308\">Required disclosures in the financial statements for certain <span class=\"ls543\">profit or loss performance measures that are reported outside </span></span></span>an entity\u2019s financial statements (that is, m<span class=\"ls53c ws2fd\">anagement-defined performance measures); and </span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls548 ws302\">Enhanced principles on aggregation and disaggregation whic<span class=\"ls561 ws306\">h apply to the primary financial statements and notes </span></span></span>in general.  While IFRS 18 will not impact the recognition or measurement <span class=\"_ _0\"></span><span class=\"ls549 ws2f6\">of items in the financial statements, it will likely result </span>in changes to how Sage presents certain in<span class=\"ws300\">formation. The Group is in the process of <span class=\"ls543 ws30d\">assessing the impact that the application </span></span>of this standard will have on the Group\u2019s financial statements when first applied. No other new or revised accounting standards, interpretations, <span class=\"ls548 ws302\">or amendments which have been issued but were not effective </span>are expected to have a material impact on the <span class=\"ls53d ws300\">Group\u2019s financial statements when first applied. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-349": {
   "value": "<div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls583 ws32b gsb\">New or amended accounting standards </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gsc\">There are no accounting standards, amendments, or interpretations <span class=\"ls549 ws306\">effective for the first tim<span class=\"_ _0\"></span>e this financial year that have <span class=\"_ _0\"></span>ha<span class=\"ls550 ws2\">d </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gsd\">a material impact on the Group. No standards have been early adopted during the year. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws303 gse\">The Directors also considered the impact on the Group of <span class=\"ws2fb\">new and revised accounting standards, interpretations, or </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gsf\">amendments which have been issued but were not effective <span class=\"ls543 ws30d\">for the Group for the year ended 30 September 2025. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs10\">On 9 April 2024, the IASB issued a new standard, IFRS 18 \u201cPrese<span class=\"ws306\">ntation and Disclosure in Financial Statements\u201d, which will </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws308 gs11\">replace IAS 1 \u201cPresentation of Financial Statements\u201d which if a<span class=\"ws2f2\">dopted by the UK Endorsement Board, will be effective for annual<span class=\"_ _5\"></span><span class=\"ls7 ws2\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs12\">reporting periods beginning on or after 1 January 2027. <span class=\"ls560 ws317\">The key new concepts introduced in IFRS18 relate to: </span></div><div class=\"t m0 h131 fff fsae fc4 sc0 ls7 ws2 gs13\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws2fb\">The structure of the statement of profit or loss; </span></span></div><div class=\"t m0 h131 fff fsae fc4 sc0 ls7 ws2 gs15\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53f ws308\">Required disclosures in the financial statements for certain <span class=\"ls543\">profit or loss performance measures that are reported outside </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs16\">an entity\u2019s financial statements (that is, m<span class=\"ls53c ws2fd\">anagement-defined performance measures); and </span></div><div class=\"t m0 h131 fff fsae fc4 sc0 ls7 ws2 gs17\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls548 ws302\">Enhanced principles on aggregation and disaggregation whic<span class=\"ls561 ws306\">h apply to the primary financial statements and notes </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws2fc gs18\">in general.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs19\">While IFRS 18 will not impact the recognition or measurement <span class=\"_ _0\"></span><span class=\"ls549 ws2f6\">of items in the financial statements, it will likely result </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs1a\">in changes to how Sage presents certain in<span class=\"ws300\">formation. The Group is in the process of <span class=\"ls543 ws30d\">assessing the impact that the application </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs1b\">of this standard will have on the Group\u2019s financial statements when first applied. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs1c\">No other new or revised accounting standards, interpretations, <span class=\"ls548 ws302\">or amendments which have been issued but were not effective </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs1d\">are expected to have a material impact on the <span class=\"ls53d ws300\">Group\u2019s financial statements when first applied. </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-324": {
   "value": "<div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls584 ws32c gs1f\">Going concern  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws306 gs20\">The Group\u2019s business activities, together with the factors likely <span class=\"ws30a\">to affect its future developm<span class=\"_ _0\"></span><span class=\"ls552 ws309\">ent, performance, and position, </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws306 gs21\">are set out in the Strategic Report on pages 1 to 68. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws30d gs22\">In preparing these consolidated financial statements, the <span class=\"ls53c ws2fd\">Directors have reviewed and approved a going concern assessment </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2f2 gs23\">which considers the liquidity forecast of the Group for a period of <span class=\"ws308\">at least 12 months from the date of the approval of these </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws306 gs24\">consolidated financial statements. The liquidity forecast reflec<span class=\"ls552 ws303\">ts the expected impact of economic conditions on trading, </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws302 gs25\">including the current inflationary environment. More specifically, full consideration has been given to the potential risks and<span class=\"_ _0\"></span><span class=\"ls7 ws2\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws306 gs26\">uncertainties linked to the changing macroeconomic environment<span class=\"ws2fc\">, and the possible impact on the Group\u2019s customer base. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs27\">In light of this, we note that the Group\u2019s opera<span class=\"ls543 ws30d\">tional and financially robust position is supported by: </span></div><div class=\"t m0 h131 fff fsae fc4 sc0 ls7 ws2 gs28\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws30d\">High-quality recurring and subscription-based revenue; </span></span></div><div class=\"t m0 h131 fff fsae fc4 sc0 ls7 ws2 gs29\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls552 ws309\">Resilient cash generation and robust liquidity (see note 11<span class=\"ls53f ws304\">), supported by strong underlying cash conversion of 110%, </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs2a\">reflecting the strength of the subscription business model; and </div><div class=\"t m0 h131 fff fsae fc4 sc0 ls7 ws2 gs2b\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws306\">A well-diversified small and medium-sized customer base which is geographically diverse. </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs2c\">In preparing the going concern assessment scenario-specific <span class=\"ls53f ws308\">stress testing has been performed, with the level of churn </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs2d\">assumptions increasing by 75%, and a significant reduction in the level of new customer acquisition and sales to existing </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs2e\">customers. Under these scenarios, the Group continues to h<span class=\"ls53d ws300\">ave sufficient resources to continue in operational existence </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls547 ws2fd gs2f\">without the need to seek additional financing. If more severe <span class=\"ls53d\">im<span class=\"_ _0\"></span>pacts occur there are further controllable mitigating actions </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fd gs30\">which can be taken to protect liquidity, including the reduct<span class=\"ws308\">ion of discretionary spend. Stress testing has also been performed<span class=\"_ _0\"></span><span class=\"ls7 ws2\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs31\">as part of the severe but plausible scenarios (as described within the Viability Statement on 67 to 68). </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54d ws2fc gs32\">The Directors have also reviewed the results of reverse stress <span class=\"ws302\">testing performed to provide an illustration of the level of c<span class=\"_ _5\"></span>hu<span class=\"ls53e ws2\">rn </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs33\">and deterioration in new customer acquisition which would be required to exhaust available liquidity down to minimum working </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs34\">capital requirements. The result of the reverse stress testing <span class=\"ls543 ws30d\">has highlighted that such a scenario would only arise following <span class=\"ls550 ws2\">a </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs35\">significant deterioration in performance, well in excess of t<span class=\"ls561 ws306\">he assumptions considered in the stress testing scenarios above. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws30d gs36\">The probability of these factors occurring is deemed to be remote given the resilient nature of the subscription business model<span class=\"ls585 ws2\">, </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53c ws2fd gs37\">robust balance sheet, and continued strong cash conversion. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fd gs38\">After making enquiries, the Directors have a reasonable expect<span class=\"ls552 ws2fc\">ation that Sage has adequate resources to continue in </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs39\">operational existence throughout the going concern assessment <span class=\"ls543 ws30d\">period. Accordingly, the consolidated and Company financial </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54b ws303 gs3a\">information has been prepared on a going concern basis. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws303 gs3b\">Further details for adopting the going concern basis are <span class=\"ls560 ws2fd\">set out in the Directors\u2019 Report on pages <span class=\"_ _5\"></span>152 to 158.</span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-325": {
   "value": "<div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls586 ws32d gs3d\">Foreign currencies </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs3e\">The consolidated financial statements are presented in sterli<span class=\"ls53f ws2fb\">ng, which is the functional currency of the Company and the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs3f\">presentation currency for the conso<span class=\"ls552 ws309\">lidated financial statements. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs40\">Foreign currency transactions are recorded at the rates <span class=\"ws2fd\">of exchange prevailing on the dates of the transactions. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs41\">Foreign currency monetary items are translated at the rates prevailing at the end of the reporting period. Non-monetary </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws30d gs42\">items that are measured in terms of historical<span class=\"ws300\"> cost in a foreign currency are not retranslated. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws306 gs43\">Exchange differences arising on the settlement of monetary <span class=\"ls53d ws302\">item<span class=\"_ _0\"></span>s and on the retranslation of monetary items are included </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws309 gs44\">in profit or loss for the period, except for foreign currency m<span class=\"ls54f ws2fc\">ovements on intercompany bala</span><span class=\"ws300\">nces where settlement is not </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs45\">planned or likely in the foreseeable future, in which case they <span class=\"ls548 ws302\">are recognised in other comprehensive income. Foreign exchange </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fb gs46\">movements on external borrowings and derivative financial inst<span class=\"ls54f ws2fa\">ruments which are designated as a hedge of the net investment </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fd gs47\">in its related subsidiaries are recogn<span class=\"ws32e\">ised in the translation reserve.  </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2f2 gs48\">The assets and liabilities of the Group\u2019s subsidiaries outside<span class=\"ls53d ws303\"> the UK are translated into sterling using period<span class=\"_ _5\"></span>-end exchange </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs49\">rates. Income and expense items are translated at the average ex<span class=\"ws306\">change rates for the period. Where differences arise between </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs4a\">these rates, they are recognised in other comprehensive incom<span class=\"ls548 ws303\">e and the translation reserve. Foreign exchange movements on </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs4b\">derivative financial instruments which are designated in cash flow hedge relationships are included in the profit or loss for t<span class=\"ls550 ws2\">he </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs4c\">period, to offset foreign currency movements in the hedged item. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs4d\">When a foreign operation is partially disposed of or sold<span class=\"ls543 ws30d\">, exchange differences that were recorded in other comprehensive </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws306 gs4e\">income are recycled in the income statement as part of the gain<span class=\"_ _5\"></span><span class=\"ws30d\"> or loss on sale, with the excep<span class=\"ls552 ws2fc\">tion of exchange differences </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws303 gs4f\">recorded in equity prior to the transition to IFRS on 1 October<span class=\"ls560 ws2fd\"> 2004, in accordance with IFRS 1 \u201cFirst<span class=\"_ _5\"></span>-time Adoption of </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs50\">International Financial Reporting Standards\u201d. </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-350": {
   "value": "The consolidated financial statements are presented in sterli<span class=\"ls53f ws2fb\">ng, which is the functional currency of the Company and the </span>presentation currency for the conso<span class=\"ls552 ws309\">lidated financial statements. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-326": {
   "value": "<div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls587 ws32f gs52\">Climate change  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs53\">In preparing the consolidated financial stat<span class=\"ls541 ws317\">ements, management has considered the imp</span><span class=\"ls552\">act of climate change, with particular </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws30d gs54\">reference to the disclosures provided in the Strategic Report.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws317 gs55\">As a business, we are committed to reducing our carbon emissi<span class=\"ls53f ws2fd\">ons and target achieving net zero by 2040. We support our </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs56\">customers, small and mid-sized businesse<span class=\"ls53d ws300\">s, in achieving net zero by sharing the knowledge, technology and skills to be a </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs57\">driving force for change. We have continued to support more broadly by advocating for enabling policies and standards that </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws317 gs58\">support a transition to a low-carbon economy.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs59\">We recognise the importance of identifying and effectively <span class=\"ls543\">managing the physical and transitional risks that climate change </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs5a\">poses to our operations and consider th<span class=\"ls54d ws32e\">e impact of climate-related matters, in<span class=\"_ _0\"></span><span class=\"ls561 ws2fc\">cluding legislation, on our business.  </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws302 gs5b\">The climate change scenario analyses and financial quantifi<span class=\"_ _0\"></span><span class=\"ls53d\">cation of climate risks undertaken in line with Task Force on </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws308 gs5c\">Climate-related Financial Disclosures recommendations did not id<span class=\"_ _0\"></span><span class=\"ls53e ws301\">entify any material impact on th<span class=\"ls552 ws309\">e Group\u2019s financial results, </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs5d\">going concern or viability. More specifically: </div><div class=\"t m0 h131 ff10 fsae fc4 sc0 ls7 ws2 gs5e\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53f ws308\">In preparing the viability assessment, consi<span class=\"ls543\">deration has been given to the potential <span class=\"ws306\">impact of climate change over the next </span></span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs5f\">three years, as set out in the Strategic Report. No <span class=\"ls53d ws300\">material impact has been identified at this stage. </span></div><div class=\"t m0 h131 ff10 fsae fc4 sc0 ls7 ws2 gs60\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws2fc\">Climate change-related factors on matters including residual <span class=\"ws306\">values, useful lives and depreciation and amortisation </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs61\">periods which relate to non-current assets have also been<span class=\"ls543 ws30d\"> considered, with no impact<span class=\"_ _0\"></span><span class=\"ls53e ws301\"> identified at this stage.  </span></span></div><div class=\"t m0 h131 ff10 fsae fc4 sc0 ls7 ws2 gs62\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws30a\">In our future forecasts used for good<span class=\"ls54b ws2f2\">will impairment and the going concern asse<span class=\"ls548 ws302\">ssment, we have considered the extent </span></span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws302 gs63\">to which costs associated with our clim<span class=\"ls54b ws2f2\">ate-related commitments have been consi<span class=\"_ _0\"></span><span class=\"ls53e ws301\">dered, as well as broader societal </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls542 ws303 gs64\">commitments. These commitments do <span class=\"ls53f ws309\">not have a material impact.  </span></div><div class=\"t m0 h131 ff10 fsae fc4 sc0 ls7 ws2 gs65\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws306\">We have also considered the extent to which climate change <span class=\"ls548 ws302\">could impact longer-term economic<span class=\"ls54f ws2fc\"> growth, which may impact </span></span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs66\">long-term growth rates used in the goodwill impairment te<span class=\"_ _0\"></span><span class=\"ls53d ws300\">st. Sensitivity testing demonstrates that all cash-generating </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws301 gs67\">units retain sufficient headroom. </div>",
   "dimensions": {
    "concept": "thesagegroupplc:DescriptionOfAccountingPolicyForClimateChange",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-327": {
   "value": "<div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls588 ws330 gs69\">Accounting estimates and judgements </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs6a\">The preparation of financial statements requires the use of ac<span class=\"ls548 ws30b\">counting estimates and <span class=\"_ _5\"></span>judgements by management, including in </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs6b\">the application of accounting policies. We continually evaluate our<span class=\"ls54f ws2fc\"> estimates and judgements base<span class=\"ls543 ws306\">d on available information.  </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws306 gs6c\">Management has determined that there are no areas of es<span class=\"ls53d ws300\">timation uncertainty that could be significant under IAS 1 </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2fb gs6d\">\u201cPresentation of Financial Statements\u201d, being areas of estima<span class=\"ls552 ws303\">tion uncertainty with a significant risk of a material change </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs6e\">to the carrying value of assets and liabilities within the next financial year. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs6f\">Other key estimates are made when preparing the financial stat<span class=\"ls543 ws30d\">ements, which, while not meeting the definition of a significant </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs70\">estimate under IAS 1, involve the measurement of certa<span class=\"ls53d ws300\">in material assets or a higher degree of complexity. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws304 gs71\">Significant judgements are those made by management in applying our accounting policies that have a material impact on the </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs72\">amounts presented in the financial statements. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs73\">Management\u2019s rationale in relation to these key accounting estimates and significant judgements are regularly assessed and, </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws303 gs74\">where material in value or in risk, are discussed with the <span class=\"ls543 ws2f4\">Audit and Risk Committee. These areas are discussed in further </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs75\">detail below: </div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls588 ws328 gs76\">Revenue recognition (judgement) </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws306 gs77\">Over a third of the Company\u2019s revenue is generated from sales to<span class=\"ls53f ws30d\"> business partners rather than end users. The key judgement is </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs78\">determining whether the business partner is<span class=\"ls53d ws300\"> a customer of the Group. The key criteri<span class=\"ws302\">on in this determination is whether the </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs79\">business partner has taken control of the product. Considering th<span class=\"ls53f\">e nature of Sage\u2019s subscription products and support services,<span class=\"ls7 ws2\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs7a\">this is usually assessed based on whether the business partner<span class=\"ls53e ws301\"> has responsibility for payment, has discretion to set prices, </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs7b\">and takes on the risks and rewards of the product from Sage. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws2fc gs7c\">Where the business partner is a customer of Sage, commissions ar<span class=\"ws302\">e remunerated in the form of a discount and are recognised </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs7d\">as a deduction from revenue.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs7e\">Where the business partner is not a customer of Sage and their part <span class=\"ls560 ws30a\">in the sale has simply been in the form of a referral, they<span class=\"_ _0\"></span><span class=\"ls7 ws2\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws30d gs7f\">are remunerated in the form of a commission payment. These p<span class=\"_ _0\"></span><span class=\"ls560 ws30a\">ayments are treated as contract acquisition costs (see note 8.1). </span></div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls583 ws331 gs80\">Goodwill impairment (estimate) </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws302 gs81\">The estimates applied in calculating the value in use of the cas<span class=\"ws2fc\">h-generating units being tested for impairment are a source of </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs82\">estimation uncertainty. The key estimates consid<span class=\"ls53d ws317\">ered in the calculation relate to the <span class=\"ws2fd\">future performance expectations of the </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws2fb gs83\">business and include the average medium-term<span class=\"ls53f ws308\"> revenue growth rate, the long-term growth rate of net operating cash flows and </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs84\">the discount rate. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws302 gs85\">Further information on these key estimates, as well as the level <span class=\"_ _0\"></span><span class=\"ls552 ws309\">at which goodwill is monitored and the results of sensitivity </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws30d gs1d\">analysis are disclosed in note 6.1. </div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58a ws332 gs87\">Business combinations (judgement and estimate)<span class=\"ff9 fsaf ls7 ws2\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls541 ws317 gs88\">When the Group completes a business combi<span class=\"ls53d ws300\">nation, the consideration transferred fo<span class=\"ws308\">r the acquisition and the identifiable </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs89\">assets and liabilities are recognised at their fair values. <span class=\"ls548 ws302\">The amount by which the consideration exceeds the net assets </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws317 gs8a\">acquired is recognised as goodwill. The application of accounti<span class=\"ls53f ws2fd\">ng policies to business combinations involves judgement </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs8b\">and the use of estimates. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs8c\">In the year, the Group acquired and finalised the purchase pri<span class=\"ls543 ws30d\">ce accounting for the acquisitions of Tritium Software, S.L. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws306 gs8d\">(\"Tritium Software\") and Fyle Technologies Private Limited (\"Fyle\"), and finalised the purchase price accounting for Infineo </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws308 gs8e\">SAS (\"Infineo\") which was acquired in the prior year. As part of <span class=\"ls543 ws2f2\">finalising the purchase price accounting, external independent<span class=\"ls7 ws2\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fb gs8f\">valuation experts were engaged to support with the identification and valuation of acquired intangible assets: <span class=\"_ _0\"></span> </div><div class=\"t m0 h131 ff11 fsae fc4 sc0 ls7 ws2 gs90\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _139\"> </span><span class=\"ff9 fsaf ls53f ws308\">Judgement was required with respect to the identification of acquired intangible assets, with both technology and customer </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws308 gs91\">relationships being identified. Subsequently, the valuation of those acquired intangible assets involved key estimates.  </div><div class=\"t m0 h131 ff11 fsae fc4 sc0 ls7 ws2 gs92\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _139\"> </span><span class=\"ff9 fsaf ls561 ws317\">Valuation techniques including the relief from royalty meth<span class=\"ws2fd\">od, discounted cash flows, the multi-period excess earnings </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws2fd gs93\">method, and the income approach were used to value <span class=\"ws303\">the technology and customer relationships. The key estimates </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws2fc gs94\">requiring consideration as part of the valuations included the appl<span class=\"ws306\">ication of a discount rate and the use of an appropriate </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls540 ws301 gs95\">royalty rate.  </div><div class=\"t m0 h131 ff11 fsae fc4 sc0 ls7 ws2 gs96\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _139\"> </span><span class=\"ff9 fsaf ls543 ws30d\">Based on the strategic intent and rationale for the acquisition,<span class=\"ls54f ws2fc\"> and the way in which management intends to monitor the </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws306 gs97\">performance of the business going forward, judgement was also required in allocating the acquired goodwill to the Cash </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls550 ws307 gs98\">Generating Units (CGUs).  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws302 gs99\">For further details on the above transactions, see note 14. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-351": {
   "value": "Accounting estimates and judgements The preparation of financial statements requires the use of accounting estimates and judgements by management, including in the application of accounting policies. We continually evaluate our estimates and judgements based on available information.  Management has determined that there are no areas of estimation uncertainty that could be significant under IAS 1 \u201cPresentation of Financial Statements\u201d, being areas of estimation uncertainty with a significant risk of a material change to the carrying value of assets and liabilities within the next financial year. Other key estimates are made when preparing the financial statements, which, while not meeting the definition of a significant estimate under IAS 1, involve the measurement of certain material assets or a higher degree of complexity. Significant judgements are those made by management in applying our accounting policies that have a material impact on the amounts presented in the financial statements. Management\u2019s rationale in relation to these key accounting estimates and significant judgements are regularly assessed and, where material in value or in risk, are discussed with the Audit and Risk Committee. These areas are discussed in further detail below: Revenue recognition (judgement) Over a third of the Company\u2019s revenue is generated from sales to business partners rather than end users. The key judgement is determining whether the business partner is a customer of the Group. The key criterion in this determination is whether the business partner has taken control of the product. Considering the nature of Sage\u2019s subscription products and support services, this is usually assessed based on whether the business partner has responsibility for payment, has discretion to set prices, and takes on the risks and rewards of the product from Sage. Where the business partner is a customer of Sage, commissions are remunerated in the form of a discount and are recognised as a deduction from revenue.  Where the business partner is not a customer of Sage and their part in the sale has simply been in the form of a referral, they are remunerated in the form of a commission payment. These payments are treated as contract acquisition costs (see note 8.1). Goodwill impairment (estimate) The estimates applied in calculating the value in use of the cash-generating units being tested for impairment are a source of estimation uncertainty. The key estimates considered in the calculation relate to the future performance expectations of the business and include the average medium-term revenue growth rate, the long-term growth rate of net operating cash flows and the discount rate. Further information on these key estimates, as well as the level at which goodwill is monitored and the results of sensitivity analysis are disclosed in note 6.1. Business combinations (judgement and estimate) When the Group completes a business combination, the consideration transferred for the acquisition and the identifiable assets and liabilities are recognised at their fair values. The amount by which the consideration exceeds the net assets acquired is recognised as goodwill. The application of accounting policies to business combinations involves judgement and the use of estimates. In the year, the Group acquired and finalised the purchase price accounting for the acquisitions of Tritium Software, S.L. (\"Tritium Software\") and Fyle Technologies Private Limited (\"Fyle\"), and finalised the purchase price accounting for Infineo SAS (\"Infineo\") which was acquired in the prior year. As part of finalising the purchase price accounting, external independent valuation experts were engaged to support with the identification and valuation of acquired intangible assets:  \u2022  Judgement was required with respect to the identification of acquired intangible assets, with both technology and customer relationships being identified. Subsequently, the valuation of those acquired intangible assets involved key estimates.  \u2022  Valuation techniques including the relief from royalty method, discounted cash flows, the multi-period excess earnings method, and the income approach were used to value the technology and customer relationships. The key estimates requiring consideration as part of the valuations included the application of a discount rate and the use of an appropriate royalty rate.  \u2022  Based on the strategic intent and rationale for the acquisition, and the way in which management intends to monitor the performance of the business going forward, judgement was also required in allocating the acquired goodwill to the Cash Generating Units (CGUs).  For further details on the above transactions, see note 14. ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-328": {
   "value": "<div class=\"t m0 h13a ffa fsb1 fc4 sc0 ls57f ws2 gs9b\">2 Segment information </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gs9c\">This note shows how Group revenue and Group operating profit <span class=\"ls53f\">are generated across the three reportable segments in </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs9d\">which the Group operates as listed in the accounting policy below. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws303 gs9e\">For each reportable segment, revenue and operating profit<span class=\"ls53e ws2f2\"> are compared to prior year in order to understand the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs9f\">movements in the year. This comparison is provided for st<span class=\"ls53d ws300\">atutory, underlying, and organic revenue and statutory, </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws303 gsa0\">underlying, and organic operating profit.  </div><div class=\"t m0 h131 ff12 fsae fc4 sc0 ls7 ws2 gsa1\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws317\">Statutory results reflect the Group\u2019s results prepared in<span class=\"ls548 ws2fa\"> accordance with the requirements of UK-IFRS and IFRS as </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws2fc gsa2\">issued by the IASB. </div><div class=\"t m0 h131 ff12 fsae fc4 sc0 ls7 ws2 gsa3\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls54b ws2f2\">\u201cUnderlying\u201d and \u201cunderlying as reported\u201d are non-GAAP m<span class=\"ls561 ws306\">easures. Underlying measures are adjusted to exclude </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws303 gsa4\">items which in management\u2019s judgement need to be disclosed <span class=\"_ _0\"></span><span class=\"ls547 ws308\">separately by virtue of their size, nature or frequency. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws2fc gsa5\">These measures are considered key measures within t<span class=\"_ _0\"></span><span class=\"ls53c ws2fd\">he business which aid understanding of the performance for the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gsa6\">year and comparability between periods. The items excluded <span class=\"ls53d ws2fd\">comprise both: a) r<span class=\"_ _0\"></span>ecurring items which include </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gsa7\">purchase price adjustments including amortisation of <span class=\"ws2f4\">acquired intangible assets and adjustments made to reduce </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gsa8\">deferred income arising on acquisitions, acquisition-re<span class=\"ls561 ws306\">lated items, and unhedged fore<span class=\"ls545 ws333\">ign currency movements on </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws317 gsa9\">intercompany balances; and b) non-recurring items that ma<span class=\"ls543 ws2f2\">nagement considers to be one-off or non-operational such </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gsaa\">as gains and losses on the disposal of assets, impairment<span class=\"ls560 ws30a\"> charges and reversals, and restructuring-related costs. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54b ws2f2 gsab\">Management applies judgement in de<span class=\"ws2fd\">termining which items should be excluded from underlying performance. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f2 gsac\">See note 3.6 for details of these adjustments. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws306 gsad\">In addition, underlying measures are presented on a constant <span class=\"ls53d ws300\">currency basis with prior year </span><span class=\"ls561\">amounts translated at current </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws303 gsae\">year exchange rates. Prior year underlying amounts at prior year exchange rates are \u201cunderlying as reported\u201d; prior year </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws300 gsaf\">and current year underlying amounts at current year exchange rates are \u201cunderlying\u201d. </div><div class=\"t m0 h131 ff12 fsae fc4 sc0 ls7 ws2 gsb0\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls54f ws2fd\">\u201cOrganic\u201d is a non-GAAP measure. In a<span class=\"ls543 ws30d\">ddition to the adjustments made to th<span class=\"ls548 ws302\">e underlying measures, the contributions </span></span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gsb1\">from discontinued operations, disposals, and assets held fo<span class=\"ls552 ws309\">r sale of standalone businesses in the current and prior </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gsb2\">period are removed so that results can be compared to the prior year on a like-for-like basis. Results from acquired </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws300 gsb3\">businesses are excluded in the year of acquisition. Adjustm<span class=\"ls543 ws30d\">ents are made to the comparative period to present prior </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2fc gsb4\">period acquired businesses as if these had been part of the Group throughout the prior period. Acquisitions and </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gsb5\">disposals which occurred close to the start of the open<span class=\"ls53c ws2fd\">ing comparative period where the contribution impact would </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws301 gsb6\">be immaterial are not adjusted. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gsb7\">In addition, the following reconciliations are made in <span class=\"ls560 ws30a\">this note to the extent adjustments have arisen: </span></div><div class=\"t m0 h131 ff12 fsae fc4 sc0 ls7 ws2 gsb8\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls552 ws303\">Statutory revenue per segment reconciled to the statuto<span class=\"ls549 ws2fc\">ry revenue for the year as per the income statement.<span class=\"_ _5\"></span> </span></span></span></div><div class=\"t m0 h131 ff12 fsae fc4 sc0 ls7 ws2 gsb9\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls552 ws303\">Statutory operating profit per segment reconciled to th<span class=\"ls547 ws2fd\">e statutory operating profit for the year as per the </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws2fc gsba\">income statement. </div><div class=\"t m0 h131 ff12 fsae fc4 sc0 ls7 ws2 gsbb\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls552 ws303\">Statutory revenue reconciled to underlying revenue per segment (detailing the adjustments made).<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h131 ff12 fsae fc4 sc0 ls7 ws2 gsbc\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws317\">Statutory operating profit reconciled to underlying operating profit per segment (detailing the adjustments made).<span class=\"_ _5\"></span> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gsbd\">Non-GAAP measures should not be viewed in isolation, no<span class=\"ws30d\">r are considered as a substitute for measures reported in </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54b ws2f2 gsbe\">accordance with IFRS. </div>Accounting policy In accordance with IFRS 8 \u201cOperating Segm<span class=\"ls543 ws30d\">ents\u201d, information for the Group\u2019s oper</span>ating segments has been derived using the information used by the Chief Operating Decision <span class=\"ls54b ws2f9\">Maker (CODM). The Group\u2019s Executive Leadership Team (ELT) has </span>been identified as the CODM, in accordance with their designated responsibility for the allocation of<span class=\"_ _0\"></span> resources to operating segments and assessing their performance through the Monthly Performance Reviews. The ELT uses organic and underlying data to monitor business performance. Operating s<span class=\"ls53c ws2f9\">egments are reported in a manner<span class=\"ls552 ws302\"> which is<span class=\"_ _0\"></span> consistent with </span></span>the operating segments produced fo<span class=\"ls561 ws306\">r internal management reporting. </span>The Group is organised into three key operating segments: \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws306\">North America </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws317\">United Kingdom, Ireland, Africa and APAC (UKIA) </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls542\">Europe </span></span>For reporting under IFRS 8, each of the three operati<span class=\"ls561 ws30b\">ng segments above represents a reportable segment.</span><span class=\"ls561 ws30b\"><span class=\"_ _5\"></span> </span>Segment reporting The tables overleaf show a segmental analys<span class=\"ls53e ws2f2\">is of the results for continuing operations.<span class=\"_ _5\"></span> </span>The revenue analysis in the table overleaf is based on the locat<span class=\"ls54d ws302\">ion of the customer, which is not m<span class=\"_ _0\"></span>aterially different from t<span class=\"_ _0\"></span>he<span class=\"ls7 ws2\"> </span></span>location where the order is received <span class=\"ls54f ws303\">and where the assets are located.  </span>Revenue categories are defined in note 3.1. <div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls588 ws330 gscd\">2.1 Revenue by segment </div><div class=\"gsce\"><table class=\"s w16e h15e\" id=\"_2d4bc99f-50c8-414a-b043-08d3b4ab9af4\"><tr><td></td><td></td><td class=\"c n x30a y3a1d w16f h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56a ws336\">Year ended 30 September 2025<span class=\"_ _399\"> </span></div></td><td></td><td></td><td class=\"c n x30b y3a1d w170 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56d ws2\">Change<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x30c h12f y3a1e ffa fsae fc4 sc0 ls56a ws336\">Statutory and </td><td class=\"t m0 x30d h12f y3a1e ffa fsae fc4 sc0 ls56d ws2\">Organic </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x30e h12f y3a1f ffa fsae fc4 sc0 ls56a ws2\">Underlying </td><td class=\"t m0 x30f h12f y3a1f ffa fsae fc4 sc0 ls56a ws2\">adjustments* </td><td class=\"t m0 x310 h12f y3a1f ffa fsae fc4 sc0 ls538 ws313\">Organic  </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x311 h12f y3a20 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x312 h12f y3a20 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"c n x313 y3a21 w171 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls537 ws2\">\u00a3m<span class=\"_ _399\"> </span></div></td><td class=\"c n x314 y3a21 w172 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56b ws337\">Statutory<span class=\"_ _399\"> </span></div></td><td class=\"c n x315 y3a21 w173 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56b ws337\">Underlying<span class=\"_ _399\"> </span></div></td><td class=\"c n x316 y3a21 w174 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56b ws337\">Organic<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a22 ffa fsaf fc4 sc0 ls54c ws2f9\">Recurring revenue by segment <span class=\"_ _1d5\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _122\"> </span> <span class=\"_ _15d\"> </span> <span class=\"_ _15d\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _376\"></span> <span class=\"_ _20c\"></span><span class=\"_ _376\"></span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3a23 w175 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws306\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x317 y3a23 w176 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53d ws2\">1,110<span class=\"_ _399\"> </span></div></td><td class=\"c n x318 y3a23 w177 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls549 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x319 y3a23 w2d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">1,108<span class=\"_ _399\"> </span></div></td><td class=\"c n x31a y3a23 w178 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws338\">8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x31b y3a23 w179 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws338\">12%<span class=\"_ _399\"> </span></div></td><td class=\"c n x31c y3a23 w17a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws338\">11%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3a24 ff9 fsaf fc4 sc0 ls542 ws2\">UKIA </td><td class=\"c n x31d y3a25 w17b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">714<span class=\"_ _399\"> </span></div></td><td class=\"c n x31e y3a25 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x31f y3a25 w17c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">714<span class=\"_ _399\"> </span></div></td><td class=\"c n x320 y3a25 w17d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls571 ws339\">9%<span class=\"_ _399\"> </span></div></td><td class=\"c n x321 y3a25 w17e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls571 ws339\">9%<span class=\"_ _399\"> </span></div></td><td class=\"c n x322 y3a25 w17d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls571 ws339\">9%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3a26 ff9 fsaf fc4 sc0 ls542 ws2\">Europe </td><td class=\"c n x31d y3a27 w17f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">612<span class=\"_ _399\"> </span></div></td><td class=\"c n x323 y3a27 wb3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(5)<span class=\"_ _399\"> </span></div></td><td class=\"c n x324 y3a27 w180 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">607<span class=\"_ _399\"> </span></div></td><td class=\"c n x325 y3a27 w181 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53a ws33a\">7%<span class=\"_ _399\"> </span></div></td><td class=\"c n x326 y3a27 w182 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53a ws33a\">8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x327 y3a27 w181 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53a ws33a\">7%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a28 ffa fsaf fc4 sc0 ls57e ws30b\">Recurring revenue </td><td class=\"c n x328 y3a29 w183 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">2,436<span class=\"_ _399\"> </span></div></td><td class=\"c n x329 y3a29 w184 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls549 ws2\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x32a y3a29 w185 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">2,429<span class=\"_ _399\"> </span></div></td><td class=\"c n x32b y3a29 w186 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls558 ws33b\">8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x32c y3a29 w187 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls558 ws33b\">10%<span class=\"_ _399\"> </span></div></td><td class=\"c n x32d y3a29 w188 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls558 ws33b\">9%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a2a ffa fsaf fc4 sc0 ls541 ws2f3\">Other revenue by segment <span class=\"_ _224\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _122\"> </span> <span class=\"_ _de\"> </span> <span class=\"_ _15d\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _376\"></span> <span class=\"_ _20c\"></span><span class=\"_ _376\"></span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3a2b w175 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws306\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x32e y3a2b w189 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">28<span class=\"_ _399\"> </span></div></td><td class=\"c n x32f y3a2b wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x330 y3a2b w18a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">28<span class=\"_ _399\"> </span></div></td><td class=\"c n x331 y3a2b w18b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws33c\">13%<span class=\"_ _399\"> </span></div></td><td class=\"c n x332 y3a2b w18c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws33c\">17%<span class=\"_ _399\"> </span></div></td><td class=\"c n x333 y3a2b w18c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws33c\">17%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3a2c ff9 fsaf fc4 sc0 ls542 ws2\">UKIA </td><td class=\"c n x334 y3a2d w18d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">15<span class=\"_ _399\"> </span></div></td><td class=\"c n x335 y3a2d wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x336 y3a2d w18d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">15<span class=\"_ _399\"> </span></div></td><td class=\"c n x337 y3a2d w18e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls555 ws33d\">(3%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x338 y3a2d w18f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls555 ws33d\">(2%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x339 y3a2d w18f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls555 ws33d\">(2%)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3a2e ff9 fsaf fc4 sc0 ls542 ws2\">Europe </td><td class=\"c n x33a y3a2f w190 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls575 ws2\">34<span class=\"_ _399\"> </span></div></td><td class=\"c n x33b y3a2f wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x33c y3a2f w190 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">34<span class=\"_ _399\"> </span></div></td><td class=\"c n x33d y3a2f w191 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54d ws33e\">(5%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x33e y3a2f w192 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54d ws33e\">(4%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x33f y3a2f w192 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54d ws33e\">(4%)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a30 ffa fsaf fc4 sc0 ls548 ws2f8\">Other revenue </td><td class=\"c n x340 y3a31 w193 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">77<span class=\"_ _399\"> </span></div></td><td class=\"c n x341 y3a31 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x342 y3a31 w194 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">77<span class=\"_ _399\"> </span></div></td><td class=\"c n x343 y3a31 w195 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls559 ws33f\">1%<span class=\"_ _399\"> </span></div></td><td class=\"c n x344 y3a31 w196 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls559 ws33f\">3%<span class=\"_ _399\"> </span></div></td><td class=\"c n x345 y3a31 w197 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls559 ws33f\">3%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a32 ffa fsaf fc4 sc0 ls542 ws31f\">Total revenue by segment <span class=\"_ _226\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _122\"> </span> <span class=\"_ _de\"> </span> <span class=\"_ _15d\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _376\"></span> <span class=\"_ _20c\"></span><span class=\"_ _376\"></span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3a33 w175 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws306\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x346 y3a33 w198 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls561 ws2\">1,138<span class=\"_ _399\"> </span></div></td><td class=\"c n x347 y3a33 wdd h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x348 y3a33 w199 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls561 ws2\">1,136<span class=\"_ _399\"> </span></div></td><td class=\"c n x349 y3a33 w19a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws338\">8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x34a y3a33 w19b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws338\">12%<span class=\"_ _399\"> </span></div></td><td class=\"c n x34b y3a33 w17a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws338\">11%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3a34 ff9 fsaf fc4 sc0 ls542 ws2\">UKIA </td><td class=\"c n x31d y3a35 w19c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">729<span class=\"_ _399\"> </span></div></td><td class=\"c n x34c y3a35 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x34d y3a35 w19c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">729<span class=\"_ _399\"> </span></div></td><td class=\"c n x34e y3a35 w17d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls571 ws339\">9%<span class=\"_ _399\"> </span></div></td><td class=\"c n x34f y3a35 w188 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls571 ws339\">9%<span class=\"_ _399\"> </span></div></td><td class=\"c n x350 y3a35 w17d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls571 ws339\">9%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3a36 ff9 fsaf fc4 sc0 ls542 ws2\">Europe </td><td class=\"c n x351 y3a37 w19d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">646<span class=\"_ _399\"> </span></div></td><td class=\"c n x352 y3a37 wb3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(5)<span class=\"_ _399\"> </span></div></td><td class=\"c n x353 y3a37 w19e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">641<span class=\"_ _399\"> </span></div></td><td class=\"c n x354 y3a37 w19f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls558 ws340\">6%<span class=\"_ _399\"> </span></div></td><td class=\"c n x355 y3a37 w181 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls558 ws340\">7%<span class=\"_ _399\"> </span></div></td><td class=\"c n x356 y3a37 w1a0 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls558 ws340\">6%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a38 ffa fsaf fc4 sc0 ls53c ws2f9\">Total revenue </td><td class=\"c n x357 y395d w2d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">2,513<span class=\"_ _399\"> </span></div></td><td class=\"c n x358 y395d w1a1 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls540 ws2\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x359 y395d w1a2 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">2,506<span class=\"_ _399\"> </span></div></td><td class=\"c n x35a y395d w182 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53a ws341\">8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x35b y395d w1a3 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53a ws341\">10%<span class=\"_ _399\"> </span></div></td><td class=\"c n x35c y395d w190 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53a ws341\">9%<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"gscf\"><table class=\"s w1a4 h161\" id=\"_6938e5b5-7292-4da6-bc95-bf44c0c3586b\"><tr><td></td><td></td><td class=\"c n x30a y3a39 w16f h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56a ws336\">Year ended 30 September 2025<span class=\"_ _399\"> </span></div></td><td></td><td></td><td class=\"c n x30b y3a39 w170 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56d ws2\">Change<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x30c h12f y3a3a ffa fsae fc4 sc0 ls56a ws336\">Statutory and </td><td class=\"t m0 x30d h12f y3a3a ffa fsae fc4 sc0 ls56d ws2\">Organic </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x30e h12f y3a3b ffa fsae fc4 sc0 ls56a ws2\">Underlying </td><td class=\"t m0 x30f h12f y3a3b ffa fsae fc4 sc0 ls56a ws2\">adjustments* </td><td class=\"t m0 x310 h12f y3a3b ffa fsae fc4 sc0 ls538 ws313\">Organic  </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x311 h12f y3a3c ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x312 h12f y3a3c ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"c n x313 y3a3e w171 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls56c ws2\">\u00a3m<span class=\"_ _399\"> </span></div></td><td class=\"c n x314 y3a3e w1a5 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls577 ws342\">Statutory<span class=\"_ _399\"> </span></div></td><td class=\"c n x35d y3a3e w1a6 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls577 ws342\">Underlying<span class=\"_ _399\"> </span></div></td><td class=\"c n x35e y3a3e w1a7 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls577 ws342\">Organic<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a3f ffa fsaf fc4 sc0 ls54b ws2f8\">Total revenue by type <span class=\"_ _1f8\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _126\"> </span> <span class=\"_ _de\"> </span> <span class=\"_ _15d\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _377\"></span> <span class=\"_ _20c\"></span><span class=\"_ _377\"></span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3a40 w1a8 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws30b\">Software Subscription Revenue<span class=\"_ _399\"> </span></div></td><td class=\"c n x35f y3a40 w1a9 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2\">2,093<span class=\"_ _399\"> </span></div></td><td class=\"c n x360 y3a40 w1aa h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls549 ws2\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x361 y3a40 w1ab h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls551 ws2\">2,086<span class=\"_ _399\"> </span></div></td><td class=\"c n x362 y3a40 w1ac h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls551 ws343\">10%<span class=\"_ _399\"> </span></div></td><td class=\"c n x363 y3a40 w19b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls551 ws343\">12%<span class=\"_ _399\"> </span></div></td><td class=\"c n x364 y3a40 w1ad h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls551 ws343\">11%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3a41 ff9 fsaf fc4 sc0 ls53c ws2fd\">Other Recurring Revenue </td><td class=\"c n x365 y3a42 w1ae h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">343<span class=\"_ _399\"> </span></div></td><td class=\"c n x366 y3a42 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x367 y3a42 w1ae h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">343<span class=\"_ _399\"> </span></div></td><td class=\"c n x368 y3a42 w1af h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws344\">(1%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x369 y3a42 w1b0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws344\">1%<span class=\"_ _399\"> </span></div></td><td class=\"c n x36a y3a42 w1b1 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws344\">1%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a43 ffa fsaf fc4 sc0 ls57e ws30b\">Recurring revenue </td><td class=\"c n x328 y399f w183 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">2,436<span class=\"_ _399\"> </span></div></td><td class=\"c n x329 y399f w184 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls549 ws2\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x32a y399f w185 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls545 ws2\">2,429<span class=\"_ _399\"> </span></div></td><td class=\"c n x32b y399f w182 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53a ws345\">8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x36b y399f w1b2 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53a ws345\">10%<span class=\"_ _399\"> </span></div></td><td class=\"c n x36c y399f w190 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53a ws345\">9%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y39e6 w1b3 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws302\">Other revenue<span class=\"_ _399\"> </span></div></td><td class=\"c n x36d y39e6 w193 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2\">77<span class=\"_ _399\"> </span></div></td><td class=\"c n x36e y39e6 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x36f y39e6 w1b4 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2\">77<span class=\"_ _399\"> </span></div></td><td class=\"c n x370 y39e6 w195 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls559 ws346\">1%<span class=\"_ _399\"> </span></div></td><td class=\"c n x371 y39e6 w1b5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls559 ws346\">3%<span class=\"_ _399\"> </span></div></td><td class=\"c n x372 y39e6 w196 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls559 ws346\">3%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w1b6 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2f9\">Total revenue<span class=\"_ _399\"> </span></div></td><td class=\"c n x373 y3947 w2d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">2,513<span class=\"_ _399\"> </span></div></td><td class=\"c n x374 y3947 w1b7 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls540 ws2\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x375 y3947 w1a2 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">2,506<span class=\"_ _399\"> </span></div></td><td class=\"c n x376 y3947 w1b8 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53a ws345\">8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x377 y3947 w1a3 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53a ws345\">10%<span class=\"_ _399\"> </span></div></td><td class=\"c n x378 y3947 w190 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53a ws345\">9%<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls568 ws2 gsd0\">Note: </div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls568 ws325 gsd1\">* <span class=\"_ _21\"> </span>Adjustments relate to the acquisition of Tritium Software and Fyle. </div><div class=\"gsd3\"><table class=\"s w1b9 h164\" id=\"_473b5a82-439b-4913-a0f2-55088630a28c\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x379 h12e y3a44 ff9 fsae fc4 sc0 ls56f ws314\"> <span class=\"_ _1a6\"> </span>Year ended 30 September 2024 </td></tr><tr><td></td><td class=\"t m0 x37a h12e y3a45 ff9 fsae fc4 sc0 ls569 ws312\">Statutory and </td><td class=\"t m0 x312 h12e y3a45 ff9 fsae fc4 sc0 ls56f ws314\">Impact of </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x37b h12e y3a46 ff9 fsae fc4 sc0 ls570 ws347\">Underlying as </td><td class=\"t m0 x37c h12e y3a46 ff9 fsae fc4 sc0 ls56f ws2\">foreign </td><td></td><td class=\"t m0 x37d h12e y3a47 ff9 fsae fc4 sc0 ls577 ws2\">Organic </td><td></td></tr><tr><td></td><td class=\"t m0 x37e h12e y3a48 ff9 fsae fc4 sc0 ls569 ws348\">reported  </td><td class=\"t m0 x312 h12e y3a48 ff9 fsae fc4 sc0 ls56f ws2\">exchange </td><td class=\"t m0 x37f h12e y3a49 ff9 fsae fc4 sc0 ls570 ws349\">Underlying  </td><td class=\"t m0 x23d h12e y3a4a ff9 fsae fc4 sc0 ls576 ws2\">adjustments*<span class=\"_ _399\"> </span></td><td class=\"t m0 x380 h12e y3a49 ff9 fsae fc4 sc0 ls569 ws2\">Organic </td></tr><tr><td></td><td class=\"t m0 x30d h12e y3a4b ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x310 h12e y3a4c ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x381 h12e y3a4c ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x2d8 h12e y3a4c ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3a4d ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3a4e ffa fsaf fc4 sc0 ls54c ws2f9\">Recurring revenue by segment <span class=\"_ _1b0\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _378\"></span> <span class=\"_ _6e\"> </span><span class=\"_ _378\"></span> <span class=\"_ _21\"> </span><span class=\"_ _378\"></span> <span class=\"_ _18\"> </span><span class=\"_ _378\"></span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3a4f w1ba h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x382 y3a4f w1bb h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">1,028<span class=\"_ _399\"> </span></div></td><td class=\"c n x383 y3a4f w1bc h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">(34)<span class=\"_ _399\"> </span></div></td><td class=\"c n x384 y3a4f w1bd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">994<span class=\"_ _399\"> </span></div></td><td class=\"c n x385 y3a4f w4c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n x386 y3a4f w1be h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">999<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a50 w1bf h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34a\">UKIA<span class=\"_ _399\"> </span></div></td><td class=\"c n x387 y3a50 w1c0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34a\">655<span class=\"_ _399\"> </span></div></td><td class=\"c n x388 y3a50 w1c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34a\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x389 y3a50 w7e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34a\">653<span class=\"_ _399\"> </span></div></td><td class=\"c n x38a y3a50 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34a\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x38b y3a50 w7e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34a\">653<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a51 w1c2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34b\">Europe<span class=\"_ _399\"> </span></div></td><td class=\"c n x38c y3a51 w1c3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34b\">574<span class=\"_ _399\"> </span></div></td><td class=\"c n x38d y3a51 w1c4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34b\">(6)<span class=\"_ _399\"> </span></div></td><td class=\"c n x38e y3a51 w1c5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34b\">568<span class=\"_ _399\"> </span></div></td><td class=\"c n x38f y3a51 w1c6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34b\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x390 y3a51 w1c7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34b\">569<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a52 w1c8 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws30b\">Recurring revenue<span class=\"_ _399\"> </span></div></td><td class=\"c n x391 y3a52 w1c9 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws34c\">2,257<span class=\"_ _399\"> </span></div></td><td class=\"c n x392 y3a52 w1ca h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws34c\">(42)<span class=\"_ _399\"> </span></div></td><td class=\"c n x393 y3a52 w1cb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws34c\">2,215<span class=\"_ _399\"> </span></div></td><td class=\"c n x394 y3a52 w1cc h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws34c\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x395 y3a52 w1cd h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws34c\">2,221<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a53 ffa fsaf fc4 sc0 ls541 ws2f3\">Other revenue by segment <span class=\"_ _230\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _378\"></span> <span class=\"_ _6e\"> </span><span class=\"_ _378\"></span> <span class=\"_ _21\"> </span><span class=\"_ _378\"></span> <span class=\"_ _21\"> </span><span class=\"_ _378\"></span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3a54 w1ce h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws2f2\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x396 y3a54 w1cf h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws2f2\">24<span class=\"_ _399\"> </span></div></td><td class=\"c n x397 y3a54 w1d0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws2f2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x398 y3a54 w1d1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws2f2\">24<span class=\"_ _399\"> </span></div></td><td class=\"c n x399 y3a54 w1d0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws2f2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x39a y3a54 w1cf h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws2f2\">24<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a55 w1d2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws34d\">UKIA<span class=\"_ _399\"> </span></div></td><td class=\"c n x39b y3a55 w1d3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws34d\">15<span class=\"_ _399\"> </span></div></td><td class=\"c n x39c y3a55 w1d0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws34d\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x39d y3a55 w1d4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws34d\">15<span class=\"_ _399\"> </span></div></td><td class=\"c n x39e y3a55 w1d0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws34d\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x39f y3a55 w1d5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws34d\">15<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a56 w1d6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws34e\">Europe<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a0 y3a56 w1d7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws34e\">36<span class=\"_ _399\"> </span></div></td><td class=\"c n x39c y3a56 w101 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws34e\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a1 y3a56 w1d7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws34e\">36<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a2 y3a56 w101 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws34e\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a3 y3a56 w1d7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws34e\">36<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a57 w1d8 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls548 ws2f8\">Other revenue<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a4 y3a57 w1d9 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls548 ws34f\">75<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a5 y3a57 w10d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls548 ws34f\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a6 y3a57 w1d9 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls548 ws34f\">75<span class=\"_ _399\"> </span></div></td><td class=\"c n x38a y3a57 w10d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls548 ws34f\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a7 y3a57 w1d9 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls548 ws34f\">75<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a58 ffa fsaf fc4 sc0 ls542 ws31f\">Total revenue by segment <span class=\"_ _239\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _378\"></span> <span class=\"_ _6e\"> </span><span class=\"_ _378\"></span> <span class=\"_ _21\"> </span><span class=\"_ _378\"></span> <span class=\"_ _21\"> </span><span class=\"_ _378\"></span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y399c w1da h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a8 y399c w1db h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">1,052<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a9 y399c w1dc h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">(34)<span class=\"_ _399\"> </span></div></td><td class=\"c n x3aa y399c w1dd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">1,018<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ab y399c w1de h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ac y399c w1df h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">1,023<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a59 w1e0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws350\">UKIA<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ad y3a59 w1e1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws350\">670<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ae y3a59 w1e2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws350\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x3af y3a59 w1e3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws350\">668<span class=\"_ _399\"> </span></div></td><td class=\"c n x3b0 y3a59 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws350\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x3b1 y3a59 w1e3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws350\">668<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a5a w1c2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws351\">Europe<span class=\"_ _399\"> </span></div></td><td class=\"c n x3b2 y3a5a w1e4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws351\">610<span class=\"_ _399\"> </span></div></td><td class=\"c n x3b3 y3a5a w1c4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws351\">(6)<span class=\"_ _399\"> </span></div></td><td class=\"c n x3b4 y3a5a w1e5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws351\">604<span class=\"_ _399\"> </span></div></td><td class=\"c n x3b5 y3a5a w1e6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws351\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x3b6 y3a5a w1e7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws351\">605<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w1b6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2f9\">Total revenue<span class=\"_ _399\"> </span></div></td><td class=\"c n x3b7 y3947 w1e8 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws352\">2,332<span class=\"_ _399\"> </span></div></td><td class=\"c n x3b8 y3947 w1e9 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws352\">(42)<span class=\"_ _399\"> </span></div></td><td class=\"c n x3b9 y3947 w1ea h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws352\">2,290<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ba y3947 w1eb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws352\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x3bb y3947 w1ec h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws352\">2,296<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"gsd4\"><table class=\"s w1b9 h165\" id=\"_00cd03d4-8974-4e06-99d2-0683a74a7e67\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x3bc h12e y3a5b ff9 fsae fc4 sc0 ls56f ws314\">Year ended 30 September 2024 </td></tr><tr><td></td><td class=\"t m0 x3bd h12e y3a5c ff9 fsae fc4 sc0 ls576 ws2\">Statutory </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x3be h12e y3a5d ff9 fsae fc4 sc0 ls538 ws2\">and </td><td class=\"t m0 x312 h12e y3a5d ff9 fsae fc4 sc0 ls56f ws314\">Impact of </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x311 h12e y3a5e ff9 fsae fc4 sc0 ls570 ws2\">Underlying </td><td class=\"t m0 x37c h12e y3a5e ff9 fsae fc4 sc0 ls56f ws2\">foreign </td><td></td><td class=\"t m0 x37d h12e y3a5f ff9 fsae fc4 sc0 ls577 ws2\">Organic </td><td></td></tr><tr><td></td><td class=\"t m0 x37a h12e y3a60 ff9 fsae fc4 sc0 ls570 ws347\">as reported  </td><td class=\"t m0 x312 h12e y3a60 ff9 fsae fc4 sc0 ls56f ws353\">exchange  </td><td class=\"t m0 x37f h12e y3a60 ff9 fsae fc4 sc0 ls570 ws2\">Underlying </td><td class=\"t m0 x23d h12e y3a61 ff9 fsae fc4 sc0 ls576 ws2\">adjustments*<span class=\"_ _399\"> </span></td><td class=\"t m0 x380 h12e y3a62 ff9 fsae fc4 sc0 ls569 ws2\">Organic </td></tr><tr><td></td><td class=\"t m0 x3bf h12e y3a63 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x310 h12e y3a63 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x3bc h12e y3a64 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x2d8 h12e y3a64 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3a64 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3a65 ffa fsaf fc4 sc0 ls54b ws354\">Total revenue by type <span class=\"_ _c8\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _379\"></span> <span class=\"_ _21\"> </span><span class=\"_ _379\"></span> <span class=\"_ _379\"></span> <span class=\"_ _379\"></span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3a66 w1ed h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws304\">Software Subscription Revenue<span class=\"_ _399\"> </span></div></td><td class=\"c n x3c0 y3a66 w1ee h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws304\">1,910<span class=\"_ _399\"> </span></div></td><td class=\"c n x3c1 y3a66 w1bd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws304\">(34)<span class=\"_ _399\"> </span></div></td><td class=\"c n x3c2 y3a66 w1ef h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws304\">1,876<span class=\"_ _399\"> </span></div></td><td class=\"c n x3c3 y3a66 w1eb h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws304\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x3c4 y3a66 w1f0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws304\">1,882<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a67 w1f1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws302\">Other Recurring Revenue<span class=\"_ _399\"> </span></div></td><td class=\"c n x3c5 y3a67 w1f2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws302\">347<span class=\"_ _399\"> </span></div></td><td class=\"c n x3c6 y3a67 w1f3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws302\">(8)<span class=\"_ _399\"> </span></div></td><td class=\"c n x3c7 y3a67 w1f4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws302\">339<span class=\"_ _399\"> </span></div></td><td class=\"c n x3c8 y3a67 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws302\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x3c9 y3a67 w1f4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws302\">339<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a68 w1c8 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws30b\">Recurring revenue<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ca y3a68 w1f5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws355\">2,257<span class=\"_ _399\"> </span></div></td><td class=\"c n x3cb y3a68 w1ca h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws355\">(42)<span class=\"_ _399\"> </span></div></td><td class=\"c n x3cc y3a68 w1cb h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws355\">2,215<span class=\"_ _399\"> </span></div></td><td class=\"c n x3cd y3a68 w1cc h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws355\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ce y3a68 w1cd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws355\">2,221<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a69 w1f6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fd\">Other revenue<span class=\"_ _399\"> </span></div></td><td class=\"c n x3cf y3a69 w1d9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fd\">75<span class=\"_ _399\"> </span></div></td><td class=\"c n x3d0 y3a69 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fd\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x3d1 y3a69 w1d9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fd\">75<span class=\"_ _399\"> </span></div></td><td class=\"c n x3d2 y3a69 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fd\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x3d3 y3a69 w1d9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fd\">75<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w1b6 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2f9\">Total revenue<span class=\"_ _399\"> </span></div></td><td class=\"c n x3d4 y3947 w1f7 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws356\">2,332<span class=\"_ _399\"> </span></div></td><td class=\"c n x3d5 y3947 w1f8 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws356\">(42)<span class=\"_ _399\"> </span></div></td><td class=\"c n x3d6 y3947 w1ea h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws356\">2,290<span class=\"_ _399\"> </span></div></td><td class=\"c n x3d7 y3947 w1f9 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws356\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x3d8 y3947 w1ec h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws356\">2,296<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls568 ws2 gsd5\">Note: </div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls566 ws357 gsd6\">* <span class=\"_ _21\"> </span>Adjustments relate to the acquisition of Infineo and Anvyl, Inc. (\u201cAnvyl\u201d) in the previous year.<span class=\"_ _399\"> </span> </div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58a ws328 gsd8\">2.2 Operating profit by segment </div><div class=\"gsd9\"><table class=\"s w1fa h166\" id=\"_d7471133-11e0-41d4-9b7c-99211697b937\"><tr><td></td><td></td><td></td><td class=\"c n x3d9 y3a6a w16f h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56a ws336\">Year ended 30 September 2025<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x3da y3a6a w170 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56d ws2\">Change<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x3db h12f y3a6b ffa fsae fc4 sc0 ls56a ws2\">Underlying </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3dc h12f y3a6c ffa fsae fc4 sc0 ls578 ws2\">Underlying </td><td class=\"t m0 x3dd h12f y3a6c ffa fsae fc4 sc0 ls592 ws2\">and </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x282 h12f y3a6d ffa fsae fc4 sc0 ls55a ws358\">Statutory  </td><td class=\"t m0 x3de h12f y3a6d ffa fsae fc4 sc0 ls578 ws359\">adjustments  </td><td class=\"t m0 x3df h12f y3a6d ffa fsae fc4 sc0 ls56d ws2\">Organic </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x3e0 h12f y3a6e ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x23b h12f y3a6e ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"c n x3e1 y3a6f w171 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls537 ws2\">\u00a3m<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x3e2 y3a6f w1fb h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls577 ws35a\">Statutory Underlying<span class=\"_ _399\"> </span></div></td><td class=\"c n x3e3 y3a6f w1fc h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls577 ws35a\">Organic<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a70 ffa fsaf fc4 sc0 ls541 ws2f3\">Operating profit by segment <span class=\"_ _244\"> </span><span class=\"ff9 ls7 ws2\"> <span class=\"_ _12c\"> </span> <span class=\"_ _17f\"> </span><span class=\"ls624 ws436\"> <span class=\"_ _37a\"></span> <span class=\"_ _15c\"></span><span class=\"_ _37a\"></span> <span class=\"_ _37a\"></span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3a71 w175 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws306\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x3e4 y3a71 waa h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">231<span class=\"_ _399\"> </span></div></td><td class=\"c n x3e5 y3a71 w1fd h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">26<span class=\"_ _399\"> </span></div></td><td class=\"c n x3e6 y3a71 w1fe h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">257<span class=\"_ _399\"> </span></div></td><td class=\"c n x3e7 y3a71 w1ff h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls57e ws35b\">21%<span class=\"_ _399\"> </span></div></td><td class=\"c n x3e8 y3a71 w200 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls57e ws35b\">14%<span class=\"_ _399\"> </span></div></td><td class=\"c n x3e9 y3a71 w201 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls57e ws35b\">15%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3a72 ff9 fsaf fc4 sc0 ls542 ws2\">UKIA </td><td class=\"c n x3ea y3a73 w202 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls550 ws2\">182<span class=\"_ _399\"> </span></div></td><td class=\"c n x3eb y3a73 w203 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">25<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ec y3a73 wbd h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">207<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ed y3a73 w18c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws35c\">17%<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ee y3a73 w19b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws35c\">12%<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ef y3a73 w179 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws35c\">12%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3a74 ff9 fsaf fc4 sc0 ls542 ws2\">Europe </td><td class=\"c n x3f0 y39e6 w204 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54f ws2\">117<span class=\"_ _399\"> </span></div></td><td class=\"c n x3f1 y39e6 w205 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">19<span class=\"_ _399\"> </span></div></td><td class=\"c n x2d0 y39e6 w206 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">136<span class=\"_ _399\"> </span></div></td><td class=\"c n x3f2 y39e6 w1ff h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls57e ws35d\">12%<span class=\"_ _399\"> </span></div></td><td class=\"c n x3f3 y39e6 w8f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls57e ws35d\">31%<span class=\"_ _399\"> </span></div></td><td class=\"c n x3f4 y39e6 w207 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls57e ws35d\">28%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a75 ffa fsaf fc4 sc0 ls53c ws2f9\">Total operating profit </td><td class=\"c n x3f5 y3947 w39 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">530<span class=\"_ _399\"> </span></div></td><td class=\"c n x3f6 y3947 w186 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">70<span class=\"_ _399\"> </span></div></td><td class=\"c n x3f7 y3947 w208 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54a ws2\">600<span class=\"_ _399\"> </span></div></td><td class=\"c n x3f8 y3947 w18c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws35e\">17%<span class=\"_ _399\"> </span></div></td><td class=\"c n x3f9 y3947 w18c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws35e\">17%<span class=\"_ _399\"> </span></div></td><td class=\"c n x3fa y3947 w209 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws35e\">16%<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"gsda\"><table class=\"s w20a h167\" id=\"_763d8f42-dbfe-4920-bb91-3914cca8280c\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x381 h12e y3a76 ff9 fsae fc4 sc0 ls56f ws314\">Year ended 30 September 2024 </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x289 h12e y3a77 ff9 fsae fc4 sc0 ls56f ws361\">Impact of  </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3fb h12e y3a78 ff9 fsae fc4 sc0 ls570 ws2\">Underlying </td><td class=\"t m0 x3fc h12e y3a79 ff9 fsae fc4 sc0 ls570 ws347\">Underlying as </td><td class=\"t m0 x3fd h12e y3a7a ff9 fsae fc4 sc0 ls56f ws362\">foreign  </td><td></td><td class=\"t m0 x37d h12e y3a7b ff9 fsae fc4 sc0 ls569 ws2ff\">Organic  </td><td></td></tr><tr><td></td><td class=\"t m0 x3fe h12e y3a7c ff9 fsae fc4 sc0 ls576 ws35f\">Statutory  </td><td class=\"t m0 x3ff h12e y3a7d ff9 fsae fc4 sc0 ls576 ws360\">adjustments  </td><td class=\"t m0 x283 h12e y3a7e ff9 fsae fc4 sc0 ls569 ws316\">reported  </td><td class=\"t m0 x289 h12e y3a7f ff9 fsae fc4 sc0 ls56f ws363\">exchange  </td><td class=\"t m0 x400 h12e y3a80 ff9 fsae fc4 sc0 ls570 ws2\">Underlying </td><td class=\"t m0 x23d h12e y3a81 ff9 fsae fc4 sc0 ls569 ws2\">adjustments*<span class=\"_ _399\"> </span></td><td class=\"t m0 x401 h12e y3a82 ff9 fsae fc4 sc0 ls569 ws364\">Organic  </td></tr><tr><td></td><td class=\"t m0 x402 h12e y3a83 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x3e0 h12e y3a84 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x23b h12e y3a85 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x28e h12e y3a86 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x381 h12e y3a86 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x2d8 h12e y3a87 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x403 h12e y3a87 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3a88 ffa fsaf fc4 sc0 ls541 ws2f3\">Operating profit by segment <span class=\"_ _75\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37b\"></span> <span class=\"_ _21\"> </span><span class=\"_ _37b\"></span> <span class=\"_ _20c\"></span><span class=\"_ _37b\"></span> <span class=\"_ _37b\"></span> <span class=\"_ _7\"> </span><span class=\"_ _37b\"></span> <span class=\"_ _12\"></span><span class=\"_ _37b\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3a89 w20b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws308\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x404 y3a89 w20c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws308\">192<span class=\"_ _399\"> </span></div></td><td class=\"c n x405 y3a89 w20d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws308\">43<span class=\"_ _399\"> </span></div></td><td class=\"c n x406 y3a89 w20e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws308\">235<span class=\"_ _399\"> </span></div></td><td class=\"c n x407 y3a89 w20f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws308\">(11)<span class=\"_ _399\"> </span></div></td><td class=\"c n x408 y3a89 w210 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws308\">224<span class=\"_ _399\"> </span></div></td><td class=\"c n x409 y3a89 w211 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws308\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x40a y3a89 w212 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws308\">223<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a8a w213 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws365\">UKIA<span class=\"_ _399\"> </span></div></td><td class=\"c n x40b y3a8a w214 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws365\">155<span class=\"_ _399\"> </span></div></td><td class=\"c n x40c y3a8a w215 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws365\">33<span class=\"_ _399\"> </span></div></td><td class=\"c n x40d y3a8a w216 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws365\">188<span class=\"_ _399\"> </span></div></td><td class=\"c n x40e y3a8a w217 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws365\">(3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x40f y3a8a w218 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws365\">185<span class=\"_ _399\"> </span></div></td><td class=\"c n x410 y3a8a w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws365\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x411 y3a8a w218 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws365\">185<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a8b w219 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws366\">Europe<span class=\"_ _399\"> </span></div></td><td class=\"c n x412 y3a8b w21a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws366\">105<span class=\"_ _399\"> </span></div></td><td class=\"c n x413 y3a8b w21b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws366\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x414 y3a8b w21c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws366\">106<span class=\"_ _399\"> </span></div></td><td class=\"c n x415 y3a8b w21d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws366\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x416 y3a8b w21e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws366\">104<span class=\"_ _399\"> </span></div></td><td class=\"c n x417 y3a8b w21f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws366\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x418 y3a8b w220 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws366\">107<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w221 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2f9\">Total operating profit<span class=\"_ _399\"> </span></div></td><td class=\"c n x419 y3947 w222 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws367\">452<span class=\"_ _399\"> </span></div></td><td class=\"c n x41a y3947 w223 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws367\">77<span class=\"_ _399\"> </span></div></td><td class=\"c n x41b y3947 w224 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws367\">529<span class=\"_ _399\"> </span></div></td><td class=\"c n x41c y3947 w225 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws367\">(16)<span class=\"_ _399\"> </span></div></td><td class=\"c n x41d y3947 w226 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws367\">513<span class=\"_ _399\"> </span></div></td><td class=\"c n x41e y3947 w227 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws367\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x41f y3947 w228 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws367\">515<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls568 ws2 gsdb\">Note: </div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls567 ws368 gsdc\">* <span class=\"_ _21\"> </span>Adjustments relate to the acquisition of Infineo and Anvyl in the previous year. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fb gsdd\">The results by segment from cont<span class=\"ls53e ws2f2\">inuing operations were as follows:<span class=\"_ _0\"></span> </span></div><div class=\"gsde\"><table class=\"s w229 h168\" id=\"_c7c7a1d4-b28d-4a45-8562-21de3aadbebf\"><tr><td></td><td></td><td class=\"t m0 x420 h12f y3a8c ffa fsae fc4 sc0 ls578 ws2\">North </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x23b h12f y3a8d ffa fsae fc4 sc0 ls536 ws2\">America </td><td class=\"t m0 x242 h12f y3a8d ffa fsae fc4 sc0 ls592 ws2\">UKIA </td><td class=\"t m0 x421 h12f y3a8d ffa fsae fc4 sc0 ls56d ws2\">Europe </td><td class=\"t m0 x28c h12f y3a8d ffa fsae fc4 sc0 ls595 ws2\">Group </td></tr><tr><td class=\"c n x1bb y3a8e w22a h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls538 ws369\">Year ended 30 September 2025<span class=\"_ _399\"> </span></div></td><td class=\"c n x422 y3a8e w22b h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls55a ws2\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x37c h12f y3a8f ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x423 h12f y3a8f ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x424 h12f y3a8f ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3a8f ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3a90 w2b h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">Revenue<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x425 y3a90 w22c h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls561 ws2\">1,138<span class=\"_ _399\"> </span></div></td><td class=\"c n x426 y3a90 w19c h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls544 ws2\">729<span class=\"_ _399\"> </span></div></td><td class=\"c n x427 y3a90 w19d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">646<span class=\"_ _399\"> </span></div></td><td class=\"c n x428 y3a90 w2d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">2,513<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3999 w22d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls545 ws304\">Segment statutory operating profit<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x429 y3999 w22e h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">231<span class=\"_ _399\"> </span></div></td><td class=\"c n x42a y3999 w202 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2\">182<span class=\"_ _399\"> </span></div></td><td class=\"c n x42b y3999 w22f h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54f ws2\">117<span class=\"_ _399\"> </span></div></td><td class=\"c n x42c y3999 w39 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">530<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y399b w230 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws2fa\">Finance income<span class=\"_ _399\"> </span></div></td><td class=\"c n x42d y399b w231 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws2fa\">3.5<span class=\"_ _399\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x42e y399b w3d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">12<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y399c w232 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30b\">Finance costs<span class=\"_ _399\"> </span></div></td><td class=\"c n x42f y399c w233 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30b\">3.5</div></td><td></td><td></td><td></td><td class=\"t m0 x284 h130 y3a91 ffa fsaf fc4 sc0 ls7 ws2\"> <span class=\"_ _122\"> </span> <span class=\"_ _12c\"> </span> <span class=\"_ _15d\"> </span><span class=\"ls53f\">(58) </span></td></tr><tr><td class=\"t m0 x1c1 h130 y3a92 ffa fsaf fc4 sc0 ls53c ws2f9\">Profit before income tax  <span class=\"_ _258\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x284 h130 y3a93 ffa fsaf fc4 sc0 ls7 ws2\"> <span class=\"_ _122\"> </span> <span class=\"_ _12c\"> </span> <span class=\"_ _7b\"> </span><span class=\"ls54a\">484 </span></td></tr><tr><td class=\"c n x1bb y39e6 w44 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54b ws2f2\">Income tax expense<span class=\"_ _399\"> </span></div></td><td class=\"c n x430 y39e6 w234 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54b ws2f2\">4<span class=\"_ _399\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x431 y39e6 w235 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54d ws2\">(115)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a94 ffa fsaf fc4 sc0 ls53c ws2f9\">Profit for the year  <span class=\"_ _b9\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x284 h130 y3a95 ffa fsaf fc4 sc0 ls7 ws2\"> <span class=\"_ _122\"> </span> <span class=\"_ _12c\"> </span> <span class=\"_ _255\"> </span><span class=\"ls544\">369 </span></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gse0\">Reconciliation of underlying operating pr<span class=\"ls560 ws30a\">ofit to statutory operating profit: </span></div><div class=\"gse1\"><table class=\"s w236 h169\" id=\"_b92f548f-4e80-40da-b6fd-3d0eebaa4b61\"><tr><td></td><td></td><td class=\"t m0 x1f4 h12f y3a96 ffa fsae fc4 sc0 ls577 ws358\">North  </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x432 h12f y3a97 ffa fsae fc4 sc0 ls596 ws36a\">America  </td><td class=\"t m0 x433 h12f y3a97 ffa fsae fc4 sc0 ls592 ws36b\">UKIA  </td><td class=\"t m0 x434 h12f y3a97 ffa fsae fc4 sc0 ls56d ws2ff\">Europe  </td><td class=\"t m0 x435 h12f y3a97 ffa fsae fc4 sc0 ls595 ws314\">Group  </td></tr><tr><td class=\"c n x1bb y3a98 w22a h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls538 ws369\">Year ended 30 September 2025<span class=\"_ _399\"> </span></div></td><td class=\"c n x436 y3a98 w237 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls55a ws2\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x37f h12f y3a99 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x437 h12f y3a99 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x438 h12f y3a99 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3a99 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3a9a w238 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53d ws2fb\">Underlying operating profit<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x439 y3a9a w239 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">257<span class=\"_ _399\"> </span></div></td><td class=\"c n x43a y3a9a w23a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">207<span class=\"_ _399\"> </span></div></td><td class=\"c n x43b y3a9a w23b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">136<span class=\"_ _399\"> </span></div></td><td class=\"c n x43c y3a9a w208 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54a ws2\">600<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a71 w23c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws2fc\">Amortisation of acquired intangible assets<span class=\"_ _399\"> </span></div></td><td class=\"c n x43d y3a71 w23d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws2fc\">3.6<span class=\"_ _399\"> </span></div></td><td class=\"c n x43e y3a71 w23e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">(18)<span class=\"_ _399\"> </span></div></td><td class=\"c n x43f y3a71 w140 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">(18)<span class=\"_ _399\"> </span></div></td><td class=\"c n x440 y3a71 w23f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54d ws2\">(6)<span class=\"_ _399\"> </span></div></td><td class=\"c n x441 y3a71 w240 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls561 ws2\">(42)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a9b w241 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws308\">Other acquisition-related items<span class=\"_ _399\"> </span></div></td><td class=\"c n x442 y3a9b w23d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws308\">3.6<span class=\"_ _399\"> </span></div></td><td class=\"c n x443 y3a73 w242 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53d ws2\">(10)<span class=\"_ _399\"> </span></div></td><td class=\"c n x444 y3a73 w1b7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls540 ws2\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x445 y3a73 wec h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53d ws2\">(14)<span class=\"_ _399\"> </span></div></td><td class=\"c n x446 y3a73 w243 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(31)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a9c w244 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fa\">Non-recurring items<span class=\"_ _399\"> </span></div></td><td class=\"c n x447 y3a9c w245 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fa\">3.6<span class=\"_ _399\"> </span></div></td><td class=\"c n x448 y39e6 w88 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x449 y39e6 w246 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x44a y39e6 wdc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x44b y39e6 w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a9d ffa fsaf fc4 sc0 ls542 ws303\">Statutory operating profit <span class=\"_ _25d\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td class=\"c n x44c y3947 waa h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">231<span class=\"_ _399\"> </span></div></td><td class=\"c n x44d y3947 w248 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">182<span class=\"_ _399\"> </span></div></td><td class=\"c n x44e y3947 w249 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54b ws2\">117<span class=\"_ _399\"> </span></div></td><td class=\"c n x44f y3947 w39 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">530<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fb gse2\">The results by segment from cont<span class=\"ls53e ws2f2\">inuing operations were as follows:<span class=\"_ _0\"></span> </span></div><div class=\"gse3\"><table class=\"s w24a h16a\" id=\"_fcc0b214-ed2a-4869-b75a-df08130e5979\"><tr><td></td><td></td><td class=\"t m0 x450 h12e y3a9e ff9 fsae fc4 sc0 ls570 ws36c\">North  </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x451 h12e y3a9f ff9 fsae fc4 sc0 ls569 ws312\">America  </td><td class=\"t m0 x452 h12e y3a9f ff9 fsae fc4 sc0 ls55a ws2\">UKIA </td><td class=\"t m0 x424 h12e y3a9f ff9 fsae fc4 sc0 ls56b ws336\">Europe  </td><td class=\"t m0 x239 h12e y3a9f ff9 fsae fc4 sc0 ls56b ws361\">Group  </td></tr><tr><td class=\"c n x1bb y3aa1 w24b h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls56f ws314\">Year ended 30 September 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n x453 y3aa1 w24c h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls56f ws314\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x37f h12e y3aa2 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x238 h12e y3aa2 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x290 h12e y3aa2 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3aa3 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3aa4 w2b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">Revenue<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x454 y3aa4 w24d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws36d\">1,052<span class=\"_ _399\"> </span></div></td><td class=\"c n x455 y3aa4 w24e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws36d\">670<span class=\"_ _399\"> </span></div></td><td class=\"c n x456 y3aa4 w24f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws36d\">610<span class=\"_ _399\"> </span></div></td><td class=\"c n x457 y3aa4 w250 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws36d\">2,332<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3999 w22d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws304\">Segment statutory operating profit<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x458 y3999 w251 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws36e\">192<span class=\"_ _399\"> </span></div></td><td class=\"c n x459 y3999 w252 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws36e\">155<span class=\"_ _399\"> </span></div></td><td class=\"c n x45a y3999 w253 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws36e\">105<span class=\"_ _399\"> </span></div></td><td class=\"c n x45b y3999 w254 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws36e\">452<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aa5 w255 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws2fa\">Finance income<span class=\"_ _399\"> </span></div></td><td class=\"c n x45c y3aa5 w256 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws2fa\">3.5<span class=\"_ _399\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x45d y3aa5 w257 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws2fa\">19<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y399c w258 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws304\">Finance costs<span class=\"_ _399\"> </span></div></td><td class=\"c n x45e y399c w259 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws304\">3.5<span class=\"_ _399\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x45f y399c w60 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws304\">(45)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aa6 w25a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2f9\">Profit before income tax<span class=\"_ _399\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x460 y3aa6 w43 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws36f\">426<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a8b w25b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">Income tax expense<span class=\"_ _399\"> </span></div></td><td class=\"c n x461 y3a8b w234 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">4<span class=\"_ _399\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x462 y3a8b w25c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">(103)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w53 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54f ws2fa\">Profit for the year<span class=\"_ _399\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x463 y3947 w25d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53c ws370\">323<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gse4\">Reconciliation of underlying operating pr<span class=\"ls560 ws30a\">ofit to statutory operating profit: </span></div><div class=\"gse5\"><table class=\"s w25e h16b\" id=\"_c5793876-0b19-4298-9bc0-d0ffdae03866\"><tr><td></td><td></td><td class=\"t m0 x450 h12e y3aa7 ff9 fsae fc4 sc0 ls577 ws2\">North </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x464 h12e y3aa8 ff9 fsae fc4 sc0 ls569 ws2\">America </td><td class=\"t m0 x452 h12e y3aa9 ff9 fsae fc4 sc0 ls55a ws2\">UKIA </td><td class=\"t m0 x424 h12e y3aa9 ff9 fsae fc4 sc0 ls55a ws2\">Europe </td><td class=\"t m0 x239 h12e y3aa9 ff9 fsae fc4 sc0 ls56d ws2\">Group </td></tr><tr><td class=\"c n x1bb y3aaa w25f h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls569 ws312\">Year ended 30 September 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n x465 y3aaa w260 h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls569 ws312\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x37f h12e y3aab ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x238 h12e y3aab ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x290 h12e y3aab ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3aab ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3aac w261 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">Underlying operating profit as reported<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x466 y3aac w262 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">235<span class=\"_ _399\"> </span></div></td><td class=\"c n x467 y3aac w216 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">188<span class=\"_ _399\"> </span></div></td><td class=\"c n x468 y3aac w263 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">106<span class=\"_ _399\"> </span></div></td><td class=\"c n x469 y3aac w264 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">529<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a89 w265 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws306\">Amortisation of acquired intangible assets<span class=\"_ _399\"> </span></div></td><td class=\"c n x46a y3a89 w266 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws306\">3.6<span class=\"_ _399\"> </span></div></td><td class=\"c n x46b y3a89 w267 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws306\">(24)<span class=\"_ _399\"> </span></div></td><td class=\"c n x46c y3a89 w268 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws306\">(20)<span class=\"_ _399\"> </span></div></td><td class=\"c n x46d y3a89 w269 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws306\">(4)<span class=\"_ _399\"> </span></div></td><td class=\"c n x46e y3a89 w26a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws306\">(48)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a9b w26b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws30a\">Other acquisition-related items<span class=\"_ _399\"> </span></div></td><td class=\"c n x46f y3a9b w26c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws30a\">3.6<span class=\"_ _399\"> </span></div></td><td class=\"c n x470 y3a9b w26d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws30a\">(19)<span class=\"_ _399\"> </span></div></td><td class=\"c n x471 y3a9b w26e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws30a\">(13)<span class=\"_ _399\"> </span></div></td><td class=\"c n x472 y3a9b w26f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws30a\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x473 y3a9b w270 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws30a\">(34)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a9c w271 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2f9\">Non-recurring items<span class=\"_ _399\"> </span></div></td><td class=\"c n x474 y3a9c w272 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2f9\">3.6<span class=\"_ _399\"> </span></div></td><td class=\"c n x475 y3a9c w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2f9\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x476 y3a9c w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2f9\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x477 y3a9c w4c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2f9\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n x478 y3a9c w4c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2f9\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w273 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls542 ws303\">Statutory operating profit<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x479 y3947 w274 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws371\">192<span class=\"_ _399\"> </span></div></td><td class=\"c n x47a y3947 w275 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws371\">155<span class=\"_ _399\"> </span></div></td><td class=\"c n x47b y3947 w253 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws371\">105<span class=\"_ _399\"> </span></div></td><td class=\"c n x47c y3947 w254 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws371\">452<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gse6\">No impairment losses are reported by t<span class=\"ls53d ws308\">he Group during the year (2024: \u00a3nil).</span><span class=\"ls53d ws308\"> </span></div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls582 ws329 gse8\">2.3 Analysis by geographic location </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws302 gse9\">Management considers countries which generate 10% or more of tota<span class=\"ls53d ws300\">l Group revenue to be material. Additional disclosures have </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53c ws2fd gsea\">been provided below to show the propo<span class=\"ls53f\">rtion of revenue from these countries.  </span></div><div class=\"gseb\"><table class=\"s w276 h16c\" id=\"_3b213966-de5b-4d2e-ac56-0c20b27e0517\"><tr><td></td><td class=\"t m0 x2d8 h12f y3aad ffa fsae fc4 sc0 ls56f ws361\">2025  </td><td class=\"t m0 x1b6 h12e y3aae ff9 fsae fc4 sc0 ls535 ws373\">2024  </td></tr><tr><td class=\"t m0 x1c1 h12f y3aaf ffa fsae fc4 sc0 ls55a ws372\">Revenue by individually significant countries </td><td class=\"t m0 x438 h12f y3aaf ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3aaf ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ab0 w277 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls559 ws2f2\">USA<span class=\"_ _399\"> </span></div></td><td class=\"c n x47d y3ab0 w278 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">997<span class=\"_ _399\"> </span></div></td><td class=\"c n x47e y3ab0 w279 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">918<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ab1 w27a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws301\">UK<span class=\"_ _399\"> </span></div></td><td class=\"c n x47f y3ab1 w27b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">525<span class=\"_ _399\"> </span></div></td><td class=\"c n x480 y3ab1 w27c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls541 ws2\">479<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ab2 ff9 fsaf fc4 sc0 ls54b ws2\">France </td><td class=\"c n x1eb y3ab3 w27d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">324<span class=\"_ _399\"> </span></div></td><td class=\"c n x481 y3ab3 w27e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws2\">309<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ab4 ff9 fsaf fc4 sc0 ls53d ws300\">Other individually immaterial countries  </td><td class=\"c n x1eb y3ab5 wd3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">667<span class=\"_ _399\"> </span></div></td><td class=\"c n x482 y3ab5 w27f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws2\">626<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x483 y3948 w2d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">2,513<span class=\"_ _399\"> </span></div></td><td class=\"c n x484 y3948 w280 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws2\">2,332<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws302 gsec\">Management considers countries which contribute 10% or more to to<span class=\"ls552 ws309\">tal Group non-current assets<span class=\"ls53e ws30a\"> to be material. Additional  </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gsed\">disclosures have been provided below to show the prop<span class=\"ls53d ws300\">ortion of non-current assets from these countries. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gsee\">Non-current assets presented below exclude de<span class=\"ls552 ws309\">ferred tax assets and financial instruments. </span></div><div class=\"gsef\"><table class=\"s w281 h16d\" id=\"_e8ff5cd8-9300-49a0-b5fb-1a5d43fa1de3\"><tr><td></td><td class=\"t m0 x2d8 h12f y3ab6 ffa fsae fc4 sc0 ls55a ws312\">2025  </td><td class=\"t m0 x1b6 h12e y3ab7 ff9 fsae fc4 sc0 ls576 ws2\">2024* </td></tr><tr><td class=\"t m0 x1c1 h12f y3ab8 ffa fsae fc4 sc0 ls55a ws374\">Non-current assets by geographical location </td><td class=\"t m0 x438 h12f y3ab8 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3ab8 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ab0 w282 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls564 ws2\">USA<span class=\"_ _399\"> </span></div></td><td class=\"c n x485 y3ab0 w283 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws2\">1,566<span class=\"_ _399\"> </span></div></td><td class=\"c n x486 y3ab0 w284 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls549 ws2\">1,491<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ab1 w27a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws301\">UK<span class=\"_ _399\"> </span></div></td><td class=\"c n x487 y3ab1 w285 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">536<span class=\"_ _399\"> </span></div></td><td class=\"c n x488 y3ab1 w286 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws2\">551<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ab9 ff9 fsaf fc4 sc0 ls54b ws2\">France </td><td class=\"c n x1e9 y3ab3 w287 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">293<span class=\"_ _399\"> </span></div></td><td class=\"c n x489 y3ab3 w288 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws2\">280<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3aba ff9 fsaf fc4 sc0 ls53d ws300\">Other individually immaterial countries </td><td class=\"c n x1e9 y3ab5 w248 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">313<span class=\"_ _399\"> </span></div></td><td class=\"c n x48a y3ab5 w289 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53c ws2\">268<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x215 y3948 w28a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls550 ws2\">2,708<span class=\"_ _399\"> </span></div></td><td class=\"c n x48b y3948 w28b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">2,590<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls567 ws2 gsf0\">Note: </div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls568 ws325 gsf1\">* <span class=\"_ _21\"> </span>Adjusted for finalisation of the fair value of assets acquired and liabilities assumed in the acquisition of Infineo SAS (see<span class=\"ws375\"> notes 1 and 14)</span><span class=\"ws375\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-321": {
   "value": "<div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58c ws334 gsc0\">Accounting policy </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53c ws2fd gsc1\">In accordance with IFRS 8 \u201cOperating Segm<span class=\"ls543 ws30d\">ents\u201d, information for the Group\u2019s oper</span>ating segments has been derived using </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fd gsc2\">the information used by the Chief Operating Decision <span class=\"ls54b ws2f9\">Maker (CODM). The Group\u2019s Executive Leadership Team (ELT) has </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws317 gsc3\">been identified as the CODM, in accordance with their designated responsibility for the allocation of<span class=\"_ _0\"></span> resources to </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gsc4\">operating segments and assessing their performance through the Monthly Performance Reviews. The ELT uses organic and </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gsc5\">underlying data to monitor business performance. Operating s<span class=\"ls53c ws2f9\">egments are reported in a manner<span class=\"ls552 ws302\"> which is<span class=\"_ _0\"></span> consistent with </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53c ws302 gsc6\">the operating segments produced fo<span class=\"ls561 ws306\">r internal management reporting. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws30b gsc7\">The Group is organised into three key operating segments: </div><div class=\"t m0 h131 ff13 fsae fc4 sc0 ls7 ws2 gsc8\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws306\">North America </span></span></div><div class=\"t m0 h131 ff13 fsae fc4 sc0 ls7 ws2 gsc9\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws317\">United Kingdom, Ireland, Africa and APAC (UKIA) </span></span></div><div class=\"t m0 h131 ff13 fsae fc4 sc0 ls7 ws2 gsca\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls542\">Europe </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2f2 gscb\">For reporting under IFRS 8, each of the three operati<span class=\"ls561 ws30b\">ng segments above represents a reportable segment.</span><span class=\"ls561 ws30b\"><span class=\"_ _5\"></span> </span></div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58c ws334 gsfa\">Accounting policy  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls599 ws303 gsfb\">The Group reports revenue under two revenue categories and the basis of recognition for each category is described below:<span class=\"_ _5\"></span> </div><div class=\"gsfc\"><table class=\"s w28c h16e\" id=\"_cd30c355-5a21-47bd-90c4-d2be73814327\"><tr><td class=\"c n x1bb y3abb w28d h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls56b ws313\">Category and examples<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x48d y3abb w28e h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls538 ws369\">Accounting treatment<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x48e h13c y3abc ffa fsb3 fc4 sc0 ls59a ws376\">Recurring revenue </td><td></td><td class=\"t m0 x48f h131 y3abd ff9 fsaf fc4 sc0 ls54f ws2fc\">Recurring revenue is revenue earned from customers for the provision of a good or </td></tr><tr><td class=\"t m0 x48e h13d y3abe ff8 fsaf fc4 sc0 ls561 ws306\">Software subscription revenue </td><td></td><td class=\"t m0 x48f h131 y3abf ff9 fsaf fc4 sc0 ls543 ws30d\">service over a contractual term, with the customer being unable to continue to </td></tr><tr><td class=\"t m0 x48e h13d y3ac0 ff8 fsaf fc4 sc0 ls561 ws306\">Other subscription revenue </td><td></td><td class=\"t m0 x48f h131 y3ac1 ff9 fsaf fc4 sc0 ls53d ws300\">benefit from the full functionality of the good<span class=\"ls543 ws30d\"> or service without ongoing payments.</span><span class=\"ls543 ws30d\"> </span></td></tr><tr><td class=\"t m0 x48e h131 y3ac2 ff8 fsaf fc4 sc0 ls548 ws302\">Other recurring revenue<span class=\"ff9 ls7 ws2\"> </span></td><td></td><td class=\"t m0 x48f h131 y3ac3 ff9 fsaf fc4 sc0 ls53e ws2f2\">Subscription revenue is recurring revenue earned from customers for the provision </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac4 ff9 fsaf fc4 sc0 ls53d ws300\">of a service over a contractual term. In the event that the customer stops paying, </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac5 ff9 fsaf fc4 sc0 ls53d ws309\">they lose the legal right to use the software, and the Group has the ability to restrict </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac6 ff9 fsaf fc4 sc0 ls53d ws300\">the use of the product or service.  </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac7 ff9 fsaf fc4 sc0 ls54f ws2fc\">Other recurring revenue primarily comp<span class=\"ls53c ws2fd\">rises maintenance and support revenue</span><span class=\"ls53c ws2fd\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac8 ff9 fsaf fc4 sc0 ls53f ws308\">provided over a contractual term. In the <span class=\"ls543\">event that the customer stops paying,</span><span class=\"ls543\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac9 ff9 fsaf fc4 sc0 ls53d ws300\">they lose access to technical product support as well as any non-specified updates, </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3aca ff9 fsaf fc4 sc0 ls53d ws2fb\">upgrades and enhancements. Other recurring revenue also includes transaction </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3acb ff9 fsaf fc4 sc0 ls543 ws302\">and agent fees for transactional services which are billed on a consumption  </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3acc ff9 fsaf fc4 sc0 ls54d ws32e\">or per-unit basis.  </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3acd ff9 fsaf fc4 sc0 ls53d ws2fb\">Subscription revenue and other recurring revenue are usually recognised on a </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ace ff9 fsaf fc4 sc0 ls53d ws309\">straight-line basis over the term of the contract as control is transferred to the </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3acf ff9 fsaf fc4 sc0 ls548 ws302\">customer (including non-specified upgrad<span class=\"ls53f ws308\">es, when included</span><span class=\"ls53f ws308\">). An exception is </span></td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad0 ff9 fsaf fc4 sc0 ls54f ws2fc\">revenue from term licences embedded w<span class=\"ls53d ws300\">ithin a subscription contract for software</span><span class=\"ls53d ws300\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad1 ff9 fsaf fc4 sc0 ls53d ws303\">with significant standalone functionality which are expected to recur upon renewal </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad2 ff9 fsaf fc4 sc0 ls543 ws30d\">of the subscription offering. Revenue for these term licences is recognised when </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad3 ff9 fsaf fc4 sc0 ls552 ws30d\">control is transferred at inception of each subscription contract period. </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad4 ff9 fsaf fc4 sc0 ls543 ws302\">Further, revenue billed on a consumption or per-unit basis is recognised </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad5 ff9 fsaf fc4 sc0 ls53d ws300\">as the services are utilised. </td></tr><tr><td class=\"t m0 x48e h13c y3ad6 ffa fsb3 fc4 sc0 ls59b ws377\">Other revenue </td><td></td><td class=\"t m0 x48f h131 y3ad7 ff9 fsaf fc4 sc0 ls53f ws308\">Revenue relating to perpetual software licences with significant standalone </td></tr><tr><td class=\"t m0 x48e h13d y3ad8 ff8 fsaf fc4 sc0 ls53f ws304\">Software and software- </td><td></td><td class=\"t m0 x48f h131 y3ad9 ff9 fsaf fc4 sc0 ls53f ws308\">functionality and upgrades to such licenses is recognised when the control relating </td></tr><tr><td class=\"t m0 x48e h13d y3ada ff8 fsaf fc4 sc0 ls53f ws308\">related services </td><td></td><td class=\"t m0 x48f h131 y3adb ff9 fsaf fc4 sc0 ls53f ws300\">to the licence has been transferred, which is typically when electronic delivery has </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3adc ff9 fsaf fc4 sc0 ls53f ws300\">taken place. </td></tr><tr><td class=\"c x48e y3add w28 h13e\"><div class=\"t m0 x0 h13f y2f31 ff14 fsae fc4 sc0 ls7 ws2\">\u2022</div></td><td class=\"t m0 x490 h131 y3ade ffd fsae fc4 sc0 ls7 ws2\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws2fb\">Perpetual software licences </span></td><td></td></tr><tr><td class=\"c x48e y3add w28 h13e\"><div class=\"t m0 x0 h13f y2f33 ff14 fsae fc4 sc0 ls7 ws2\">\u2022</div></td><td class=\"t m0 x490 h131 y3adf ffd fsae fc4 sc0 ls7 ws2\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws317\">Upgrades to perpetual licences </span></td><td class=\"t m0 x48f h131 y3ae0 ff9 fsaf fc4 sc0 ls53f ws302\">Professional services and training revenue is usually recognised when delivered, </td></tr><tr><td class=\"c x48e y3add w28 h13e\"><div class=\"t m0 x0 h13f y2f35 ff14 fsae fc4 sc0 ls7 ws2\">\u2022</div></td><td class=\"t m0 x490 h131 y3ae1 ffd fsae fc4 sc0 ls7 ws2\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws302\">Professional services </span></td><td class=\"t m0 x48f h131 y3ae2 ff9 fsaf fc4 sc0 ls543 ws306\">or by reference to the stage of completion of the transaction at the end of the </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ae3 ff9 fsaf fc4 sc0 ls543 ws30d\">reporting period. This assessment is made by comparing the proportion of </td></tr><tr><td class=\"c x48e y3add w28 h13e\"><div class=\"t m0 x0 h13f y2f37 ff14 fsae fc4 sc0 ls7 ws2\">\u2022</div></td><td class=\"t m0 x490 h131 y3ae4 ffd fsae fc4 sc0 ls7 ws2\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561\">Training </span></td><td class=\"t m0 x48f h131 y3ae5 ff9 fsaf fc4 sc0 ls552 ws300\">contract costs incurred to date to the <span class=\"ws309\">total expected costs to completion.</span><span class=\"ws309\"> </span></td></tr></table></div><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls59c ws378 gsfd\">Identification of performance obligations </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gsfe\">When the Group enters into an agreement with a customer, <span class=\"ls53f ws308\">goods and services deliverable under the contract are </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws302 gsff\">identified as separate performance obligations to the extent<span class=\"ls552 ws2fc\"> that the customer can benefit from the goods or services on </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs100\">their own and that the separate goods and services are cons<span class=\"ls53f ws308\">idered distinct from other goods and services in the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws308 gs101\">agreement. Where individual goods and services do not <span class=\"ls560 ws30a\">meet the criteria to be id<span class=\"_ _0\"></span><span class=\"ls561 ws306\">entified as separate performance </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws308 gs102\">obligations, they are aggregated with other goods and/or services in the agreement until a separate perform<span class=\"_ _0\"></span>ance </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws30c gs103\">obligation is identified.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2f2 gs104\">Typically, the products and services outlined in the categories of revenue section qualify as separate performance </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs105\">obligations and the portion of the contractual fee allocat<span class=\"ls561 ws306\">ed (or allocated based on the standalone selling prices) </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws306 gs106\">to them is recognised separately. Ho<span class=\"ws300\">wever, certain on-premise subscription <span class=\"ls543 ws30d\">contracts, which combine the delivery  </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs107\">of on-premise software and maintenance and support servi<span class=\"ls53f ws308\">ces, require unbundling. Sage\u2019s cloud native services do </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs108\">not require unbundling as the terms do not provide the custom<span class=\"ws30d\">er with a right to terminate the hosting contract and </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs109\">take possession of the software.<span class=\"_ _399\"> </span> </div><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls59d ws378 gs10b\">Determination of transaction price and standalone selling prices </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2f2 gs10c\">The Group determines the transaction price it is entitled to<span class=\"ls54d ws302\"> in return for providing the <span class=\"ls560 ws317\">promised obligations to the </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs10d\">customer based on the committed contractual amounts, net of<span class=\"ls53d ws300\"> sales taxes and discounts. Contract term<span class=\"_ _0\"></span>s generally </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2fc gs10e\">are monthly or annual, and customers either pay up-front<span class=\"ws30d\"> or over the term of the related service agreement. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2f2 gs10f\">The transaction price is allocated between the identifie<span class=\"ws317\">d obligations according to the relative standalone selling </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws302 gs110\">prices (SSPs) of the performance obligations. The SSP of each<span class=\"ws30d\"> performance obligation deliverable in the contract is </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs111\">determined according to the prices that the Group would obtain<span class=\"ws30d\"> by selling the same goods and/or services included in the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs112\">performance obligation to a similar customer on a standalone basi<span class=\"ls53f ws308\">s. The Group has established a hierarchy to identify the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws2fd gs113\">SSPs that are used to allocate the transaction price of a custom<span class=\"ls560 ws317\">er contract to the performance obligations in the contract. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs114\">Where SSPs for on-premise offerings are observable and consi<span class=\"ls543 ws30d\">stent across the customer base, SSP estimates are derived </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fc gs115\">from pricing history. Where there are no directly observable<span class=\"ls552 ws309\"> estimates available, comparable products are utilised as a </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs116\">basis of assessment or the residual approach is used. Under <span class=\"ls543 ws306\">the residual approach, the SSP for the offering is estimated </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws306 gs117\">to be the total transaction price less the sum of the ob<span class=\"ls560 ws30d\">servable SSPs of other goods or services in the contract. </span></div><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls59e ws379 gs118\">Timing of recognition  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53c ws2fd gs119\">Revenue is recognised when the respective performance obliga<span class=\"ls53f ws308\">tions in the contract are delivered to the customer </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs11a\">and payment remains probable. </div><div class=\"t m0 h131 ff15 fsae fc4 sc0 ls7 ws2 gs11b\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws2f2\">Licences for standard on-premise software products are typi<span class=\"ws30d\">cally delivered by providing the customer with access to </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs11c\">download the software. The licence period starts when such access is granted and the customer therefore has control </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fc gs11d\">over the software. For licences which are dependent <span class=\"ls54f ws303\">on updates for ongoing functionality, the Group recognises </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs11e\">revenue rateably over the term of the contract. Typically<span class=\"ws309\">, this includes our payroll and tax compliance software. </span></div><div class=\"t m0 h131 ff15 fsae fc4 sc0 ls7 ws2 gs11f\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws306\">Where the Group\u2019s performance obligation is the grant of a <span class=\"ls552 ws300\">right to continuously access a cloud offering for a certain </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs120\">term, revenue is recognised rateably <span class=\"ls552\">over the term of the contract.  </span></div><div class=\"t m0 h131 ff15 fsae fc4 sc0 ls7 ws2 gs121\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws306\">Maintenance and support revenue is typically recognised based on time elapsed and thus rateably over the term </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs122\">of the support arrangement. Typically, the Group\u2019s perform<span class=\"ws308\">ance obligation is to stand ready to provide technical </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs123\">product support and unspecified updates, upgrades, and e<span class=\"ls561\">nhancements on a when-and-if-available basis. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws2fc gs124\">The customers simultaneously receive and consume the benefits of these services. </div><div class=\"t m0 h131 ff15 fsae fc4 sc0 ls7 ws2 gs125\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws302\">Professional services and classroom training revenue are typically recognised as they are delivered. Where the Group </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs126\">stands ready to provide the service (such as access to lear<span class=\"ls54f ws2fc\">ning content), revenue is recognised based on time elapsed </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs127\">and thus rateably over the service period.  </div><div class=\"t m0 h131 ff15 fsae fc4 sc0 ls7 ws2 gs128\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws306\">Consumption-based services are recognised as the services are utilised. </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs129\">Where revenue is recognised over time in accordance with IFRS 15<span class=\"ls53e ws301\">, it is typically recorded on a daily basis to reflect the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs12a\">continuous transfer of control. In certain cases, a monthly r<span class=\"ls543 ws302\">ecognition approach is applied where it provides a reliable </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs12b\">representation of the performance obligation pattern and al<span class=\"ls543 ws30d\">igns with the substance of the contractual arrangement.  </span></div><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls59f ws37a gs12c\">Identification of contract with the customer  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs12d\">When the Group sells goods or services through a busines<span class=\"ws30d\">s partner, a key consideration is determining whether the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs12e\">business partner or the end user is Sage\u2019s customer. The <span class=\"ws308\">key criterion in this determination is whether the business </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws308 gs12f\">partner has taken control of the product. Considering the <span class=\"ls543\">nature of Sage\u2019s subscription products and support services, </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws317 gs130\">this is usually assessed based on whether the business partne<span class=\"ls552 ws2fc\">r has responsibility for payment, has discretion to set </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs131\">prices, and takes on the risks and rewards of the prod<span class=\"ls548 ws2f2\">uct from Sage. See \u201cAccounting estimates and judgements\u201d </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54d ws30c gs132\">in note 1 for details.<span class=\"_ _399\"> </span> </div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58c ws334 gs134\">Accounting policy<span class=\"_ _399\"> </span> </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2fd gs135\">Cost of sales includes items such as third-party royalties, <span class=\"_ _0\"></span><span class=\"ls53d ws300\">hosting costs, transaction, and credit card fees related to the<span class=\"_ _399\"> </span></span><span class=\"ls53d ws300\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs136\">provision of payment processing services and the cost of hard<span class=\"ws306\">ware and inventories. These al<span class=\"ls560 ws30a\">so include the third-party<span class=\"_ _399\"> </span></span></span><span class=\"ws306\"><span class=\"ls560 ws30a\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs137\">costs of providing training and professional services to customers. All other operating expenses incurred in the ordinary<span class=\"_ _399\"> </span> </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs138\">course of business are recorded in selling and administrative expenses. </div><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls58d ws335 gs148\">Principal versus agent considerations<span class=\"_ _399\"> </span> </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs149\">When the Group has control of third-party goods or services prio<span class=\"ls560 ws30a\">r to delivery to a customer, th<span class=\"_ _0\"></span><span class=\"ls543 ws30d\">en the Group is the principal<span class=\"_ _399\"> </span></span></span><span class=\"ls560 ws30a\"><span class=\"ls543 ws30d\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws302 gs14a\">in the sale to the customer. As a principal, receipts from <span class=\"ls561 ws317\">customers and payments to suppliers are reported on a gross<span class=\"_ _399\"> </span></span><span class=\"ls561 ws317\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws309 gs14b\">basis in revenue and cost of sales.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs14c\">If the Group does not have control of third-party goods or servi<span class=\"ls547 ws30c\">ces prior to transfer to a cust<span class=\"ls561 ws306\">omer, then the Group is acting<span class=\"_ _399\"> </span></span></span><span class=\"ls547 ws30c\"><span class=\"ls561 ws306\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs14d\">as an agent for the supplier and revenue in respect of the rele<span class=\"ws308\">vant obligations is recognised net of any related payments<span class=\"_ _399\"> </span></span><span class=\"ws308\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws303 gs14e\">to the supplier and reported revenue repres<span class=\"ws30b\">ents the margin earned by the Group. </span><span class=\"ws30b\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs14f\">Whether the Group is considered to be the principal or <span class=\"ls548 ws302\">an agent in the transaction depends on analysis by management<span class=\"_ _399\"> </span></span><span class=\"ls548 ws302\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs150\">of both the legal form and substance <span class=\"ls53c ws2fd\">of the agreement between the Group a<span class=\"ls552 ws309\">nd its supplier. This takes into account<span class=\"_ _399\"> </span></span></span><span class=\"ls53c ws2fd\"><span class=\"ls552 ws309\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws2f2 gs151\">whether Sage bears the price, inventory, and performance risks associated with the transaction.<span class=\"_ _399\"> </span><span class=\"_ _5\"></span> </div><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls59b ws377 gs152\">Practical expedients<span class=\"_ _399\"> </span> </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54d ws300 gs153\">As the majority of contracts have a term of one year or le<span class=\"_ _0\"></span><span class=\"ls543 ws2f2\">ss, the Group has applied the following practical expedients:<span class=\"_ _399\"> </span></span><span class=\"ls543 ws2f2\"> </span></div><div class=\"t m0 h131 ff17 fsae fc4 sc0 ls7 ws2 gs154\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws317\">The aggregate transaction price allocated to the unsatisfie<span class=\"ls552 ws2f2\">d or partially unsatisfied performance obligations at<span class=\"_ _0\"></span> the<span class=\"_ _399\"> </span></span></span></span><span class=\"ffd\"><span class=\"ff9 fsaf ls560 ws317\"><span class=\"ls552 ws2f2\"> </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws300 gs155\">end of the reporting period is not disclosed.<span class=\"_ _399\"> </span> </div><div class=\"t m0 h131 ff17 fsae fc4 sc0 ls7 ws2 gs156\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls54f ws303\">Any financing component is not considered when determining the transaction price.<span class=\"_ _399\"> </span></span></span><span class=\"ffd\"><span class=\"ff9 fsaf ls54f ws303\"> </span></span></div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58c ws334 gs163\">Accounting policy </div><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls59d ws331 gs164\">The Group as lessee </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws303 gs165\">The Group recognises lease assets and lease liabilities on the bala<span class=\"ls54d ws302\">nce sheet for most of its leases to account for the right </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs166\">to use leased items and the obligation to make future leas<span class=\"ws300\">e paym<span class=\"_ _0\"></span>ents. Lease liabilities are measured at the present value </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs167\">of future lease payments over the lease term. The lease term <span class=\"ls53f\">is determined as the non-can<span class=\"ls552 ws309\">cellable term of the lease, </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs168\">together with any periods covered by an option to extend the <span class=\"ls560 ws30a\">lease if the option is reasonably certain to be exercised, </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws30d gs169\">or any periods covered by an option to terminate the lease, <span class=\"ls560 ws30a\">if the option is reasonably certain not to be exercised. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs16a\">Lease payments normally include fixed payments (including in-substance fixed payments), a deduction for any lease </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws303 gs16b\">incentives receivable and variable lease payments that depend <span class=\"ls53d ws302\">on an index or a rate. In the event that a lease includes </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws308 gs16c\">an exercise price for a purchase option that is reasonably certa<span class=\"ls560 ws30a\">in to be exercised, or a termination penalty that is </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs16d\">reasonably certain to be incurred, these too are include<span class=\"ls54f ws2f4\">d in lease payments as are any amounts expected to be paid </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs16e\">under any residual value guarantees. Variable lease payments that do not depend on an index or a rate are not included </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs16f\">in the lease liability but are recognised as an expense when incurred. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws2f8 gs170\">Lease payments are discounted using the in<span class=\"ls53d ws2fb\">cremental borrowing rate applicable to <span class=\"ls541 ws2f3\">the lease at the lease commencement </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws301 gs171\">date, as the rate implicit in the lease <span class=\"ls552 ws309\">cannot normally be readily determined. L<span class=\"_ _0\"></span><span class=\"ls54f ws2fc\">ease assets are recognised at the amount </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs172\">of the lease liability, adjusted where applicable for any<span class=\"ls54f ws2fc\"> lease payments made or lease incentives received before </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs173\">commencement of the lease, direct costs incurred at th<span class=\"ls53c ws2fd\">e commencement of the lease and estimated restoration </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fc gs174\">costs to be incurred at the end of the lease.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws303 gs175\">Right-of-use assets are presented within property, plant and <span class=\"ws30d\">equipment, and depreciated on a straight-line basis over the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs176\">shorter of their useful life and the lease term. Their ca<span class=\"ls54f ws2fc\">rrying amounts are measured at cost less accumulated depreciation </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs177\">and impairment losses. Lease liabilities are <span class=\"ls552 ws309\">presented within current and non-current </span>borrowings. Over the lease term, the </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws300 gs178\">carrying amounts of lease liabilities are increased to reflect<span class=\"ls552 ws308\"> interest on the liability and reduced by the amount of lease </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws300 gs179\">payments made. A lease liability is remeasured if there is <span class=\"ls543 ws30d\">a modification, a change in the lease term or a change in lease </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws30d gs17a\">payments. The costs of these leases are recognised in the <span class=\"ls561 ws306\">income statement split between the depreciation of the lease </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs17b\">asset and the interest charge on the lease liability. Depreciati<span class=\"ws308\">on is presented within selling and administrative expenses </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws302 gs17c\">and interest charges within finance costs. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2f2 gs17d\">This policy applies mainly to the Group\u2019s leases for properties a<span class=\"ws2fd\">nd vehicles. For short<span class=\"_ _5\"></span>-term leas<span class=\"ls552 ws309\">es with a lease term of 12 </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fd gs17e\">months or less and leases of low-value items, the Group has<span class=\"ws304\"> elected to apply the exemptions available under the standard. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2f2 gs17f\">For these leases, rentals payable are charged to the inco<span class=\"ls543\">me statement on a straight<span class=\"_ _5\"></span>-line basis as an operating expense </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fd gs180\">presented within selling and administrative expenses. Wher<span class=\"ls53d ws2fb\">e rent payments are prepaid or accrued, their balances are </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fd gs181\">reported under prepayments and accruals respectively. The low-<span class=\"ls548 ws2f8\">value exemption has been applied to most of the Group\u2019s </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs182\">leases of IT and other office equipment. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws2fc gs183\">The Group leases various offices and vehicles under non-cance<span class=\"_ _0\"></span><span class=\"ls543 ws30d\">llable lease agreements. Leases of properties have a range </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws30d gs184\">of lease terms, up to a maximum of 15 years. Other leases <span class=\"ws300\">are generally for lease terms of 3 or 4 years. Property leases </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws317 gs185\">include various contractual terms, most commonly variabl<span class=\"ls54b ws2f2\">e lease payments and termination and extension options. </span></div>Accounting policy Finance income and costs are recognised using the effect<span class=\"ls53d ws2fb\">ive interest method. Finance costs are recognised in the </span>income statement simultaneously with the recognition of an <span class=\"ls552 ws309\">increase in a liability or the reduction in an asset. </span>Derivative financial instruments are measured at fair val<span class=\"ws300\">ue through profit or loss, within finance income and costs, </span>unless they are designated as a hedging instrument. Where derivative financial instruments have been designated<span class=\"ls53f ws308\"> as hedging instruments in a cash flow hedge, and the </span>hedging relationship is effective, gains and losses on those inst<span class=\"ls561 ws30b\">ruments are accumulated in the cash flow hedge reserve. </span>The amount accumulated in the hedging reserve is reclassified <span class=\"ls547 ws2fd\">to finance incom<span class=\"_ _0\"></span>e or costs in the same period or periods </span>during which the expected future cash flows affect the profit<span class=\"ls547 ws2fd\"> or loss. Any ineffective portion of changes in the fair value </span>of the derivative financial instrument is recog<span class=\"ls53f ws30d\">nised immediately in finance income or costs. </span>Where derivative financial instruments have been designated <span class=\"ws302\">as hedging instruments in a <span class=\"ws2fb\">net investment hedge, gains </span></span>or losses on those instruments are recognised in finance income and costs only to the extent the hedging relationship is ineffective. Where the hedging relationship is effective, gains or losses are accumulated in the foreign currency translation reserve. Foreign currency movements on intercompany balances are <span class=\"ws2fb\">recognised in the <span class=\"_ _0\"></span>income statement unless settlement </span>is not planned or likely in the fores<span class=\"ws2f4\">eeable future, in which case they are rec<span class=\"ls54f ws2fa\">ognised in other comprehensive income.</span></span><span class=\"ws2f4\"><span class=\"ls54f ws2fa\"><span class=\"_ _0\"></span> </span></span>Accounting policy The business is managed and measured on a day<span class=\"_ _0\"></span>-to-day basi<span class=\"ws308\">s using underlying results. To arrive at underlying results, </span>certain adjustments are made for items that are individu<span class=\"ls53e ws301\">ally important (due to the<span class=\"ls549 ws32e\">ir size, nature, or frequency). </span></span>Management applies judgement in de<span class=\"ws2fd\">termining which items should be excluded from underlying performance. </span>Recurring items These are items which occur regularly, but the exclusion of <span class=\"ls543 ws2f4\">which management considers necessary to aid understanding </span>of the underlying results of the Group. These items mainly <span class=\"ls53f ws300\">relate to merger and acqui<span class=\"ls547 ws30c\">sition (M&amp;A)-related activity. </span></span>By its nature, M&amp;A activity is variable in its impact but is <span class=\"_ _0\"></span><span class=\"ls53d ws30b\">likely to include amortisation <span class=\"ws2fd\">of acquired intangible assets, </span></span>adjustments to acquired deferred income and acquisition and <span class=\"ls543 ws30d\">disposal-related costs, including integration costs relating </span>to an acquired business and acquisition-related remuneration (w<span class=\"ls53f ws302\">hich are typically incurred over a period of one year or </span>more). Unhedged foreign currency movements on intercompany <span class=\"ls54f ws2fa\">balances that are charged through the income statement </span>are excluded from underlying results, so that exchange rate impacts do not affect comparisons. Recurring items are adjusted each year irrespective of materiality to ensure consistent treatment. Non-recurring items These are items which are non-recurring and are adjusted on the <span class=\"ls53e ws301\">basis of either their size or their nature. These items </span>can include, but are not restricted to, gains and losses on the disposal of assets, impairment charges and reversals, and restructuring-related costs. Whilst these items are describ<span class=\"ls53e ws301\">ed as non-recurring, similar costs, for example in relation </span>to different restructuring programmes or impairments of other <span class=\"ls53d ws300\">assets, may arise in future periods. As these items are one-<span class=\"_ _399\"> </span></span>off or non-operational in nature, management considers that<span class=\"ws2fb\"> their exclusion aids understanding of the Group\u2019s underlying </span>business performance. <div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58c ws334 gs1d7\">Accounting policy<span class=\"_ _399\"> </span> </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs1d8\">The taxation expense for the year represents the sum of current tax and deferred tax. The expense is recognised in<span class=\"_ _5\"></span> the<span class=\"_ _399\"> </span> </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53c ws304 gs1d9\">income statement, in the statement of comprehensive income<span class=\"ls543 ws2f2\"> or in equity according to the accounting treatment of the<span class=\"_ _399\"> </span></span><span class=\"ls543 ws2f2\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs1da\">related transaction.<span class=\"_ _399\"> </span> </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gs1db\">Current tax is based on the taxable income for the period and <span class=\"ls53e ws2f2\">any adjustment in respect of prior periods. Current tax<span class=\"_ _399\"> </span></span><span class=\"ls53e ws2f2\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs1dc\">is calculated using tax rates that have been enacted or <span class=\"ls561 ws306\">substantively enacted at the end of the reporting period.<span class=\"_ _399\"> </span></span><span class=\"ls561 ws306\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs1dd\">Deferred tax arises due to certain temporary differences be<span class=\"ws300\">tween the carrying amounts of assets and liabilities in the<span class=\"_ _399\"> </span></span><span class=\"ws300\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs1de\">financial statements and the corresponding tax bases (note 10). </div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58c ws334 gs1ee\">Accounting policy </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs1ef\">Basic earnings per share is calculated by dividing the prof<span class=\"ls552 ws309\">it for the year attributable to owners of the parent by </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws317 gs1f0\">the weighted average number of ordinary shares in issue du<span class=\"ws2fd\">ring the year, excluding those held as treasury shares<span class=\"_ _5\"></span> and held </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws317 gs1f1\">by the Employee Benefit Trust, which are treated as cancelled, until reissued. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs1f2\">For diluted earnings per share, the weighted average number of <span class=\"ws2f2\">ordinary shares in issue is adjusted to assume conversion </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws301 gs1f3\">of all potentially dilutive ordinary shares, exercisable at t<span class=\"ls53f ws302\">he end of the year. The Group has one class of dilutive potential </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws2fc gs1f4\">ordinary shares which are share options granted to employees<span class=\"ws306\"> where the exercise price is less than the average market </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs1f5\">price of the Company\u2019s ordinary shares during the year, <span class=\"ws304\">where the vesting criteria are achieved at year end.</span><span class=\"ws304\"> </span></div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58c ws334 gs209\">Accounting policy </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs20a\">Goodwill arising from the acquisition of a subsidiary represents<span class=\"ls53d ws300\"> the excess of the consideration transferred, the amount of </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs20b\">any non-controlling interest in the acquiree and the acquisition <span class=\"ls552 ws309\">date fair value of any previous equity interest in the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs20c\">acquiree over the fair value of the Group\u2019s total identifiable net assets acquired. Goodwill is carried at cost less </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs20d\">accumulated impairment losses. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs20e\">Goodwill previously written off directly to reserves under UK GA<span class=\"ls53f\">AP prior to 1 October 1998 has not been reinstated and is </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws303 gs20f\">not recycled to the income statement on the disposal of the business to which it relates.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs210\">Goodwill is tested for impairment annually and when circumstances indicate th<span class=\"ls53f ws308\">at it may be impaired. Goodwill is </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws308 gs211\">assessed for the purpose of impairment testing, at either<span class=\"ls53f\"> the individual cash-generating unit (CGU) level or group of </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws303 gs212\">CGUs, consistent with the level at which goodwill is monito<span class=\"ls53f ws304\">red internally. Impairment is determined by assessing the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs213\">recoverable amount of each CGU or group of CGUs to which the goodwill relates. When the recoverable amount of the CGU </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs214\">or group of CGUs is less than its carrying <span class=\"ls548 ws302\">amount, an impairment <span class=\"ls560\">loss is recognised.  </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws302 gs215\">At recognition, goodwill is allocated to those CGUs expect<span class=\"ls560 ws306\">ed to benefit from the synerg<span class=\"_ _0\"></span><span class=\"ls543 ws2f2\">ies of the combination.</span></span><span class=\"ls560 ws306\"><span class=\"ls543 ws2f2\"> </span></span></div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58c ws32d gs251\">Accounting policy </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs252\">Intangible assets arising on business combinations are reco<span class=\"ls560 ws30a\">gnised initially at fair value at the date of acquisition. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs253\">Subsequently they are carried at cost less accumulated amortisation and impairment charges. The m<span class=\"_ _0\"></span>ain intangible assets </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs254\">recognised are brands, technology, in-process R&amp;D, computer <span class=\"ls552 ws309\">software, and customer relationships. Amortisation is </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs255\">charged to the income statement on a straight-<span class=\"ls560 ws30a\">line basis over their estimated useful lives. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls549 ws2fc gs256\">The estimated useful lives are as follows: </div><div class=\"gs257\"><table class=\"s w386 h184\" id=\"_3a7adfd1-f596-47b6-b3e5-df2da8151181\"><tr><td class=\"c n x1bb y3945 w387 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws304\">Brand names<span class=\"_ _399\"> </span></div></td><td class=\"c n x59c y3945 w388 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws306\">1 to 20 years<span class=\"_ _399\"> </span></div></td><td class=\"c n x59d y3945 w389 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws2f4\">Customer relationships<span class=\"_ _399\"> </span></div></td><td class=\"c n x59e y3945 w38a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws302\">4 to 15 years<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w38b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws30d\">Technology/In-process R&amp;D (IPR&amp;D)<span class=\"_ _399\"> </span></div></td><td class=\"c n x59f y3947 w38c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws309\">3 to 8 years<span class=\"_ _399\"> </span></div></td><td class=\"c n x5a0 y3947 w38d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2f9\">Computer software<span class=\"_ _399\"> </span></div></td><td class=\"c n x5a1 y3947 w38e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws302\">2 to 7 years<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs258\">Other intangible assets that are acquired by the Group are st<span class=\"ws30d\">ated at cost, which is the asset\u2019s purchase price and any </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs259\">directly attributable costs of preparing the asset for its<span class=\"ls53d ws300\"> intended use, less accumulate<span class=\"ls54b ws2f2\">d amortisation and impairment </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws301 gs25a\">losses if applicable. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls549 ws2fc gs25b\">The carrying value of intangibles is reviewed for impairm<span class=\"_ _0\"></span><span class=\"ls560 ws317\">ent whenever events indicate that the carrying value may not </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs25c\">be recoverable. The recoverable amount is considered to be the <span class=\"ls552 ws309\">higher of the fair value less costs of disposal and value </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54e ws2f6 gs25d\">in use.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs25e\">Internally generated software development costs qualify <span class=\"ws306\">for capitalisation when the Group can demonstrate all </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs25f\">of the following: </div><div class=\"t m0 h131 ff1c fsae fc4 sc0 ls7 ws2 gs260\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls54d ws302\">The technical feasibility of completing the intangible asset so that it will be available for use or sale;<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h131 ff1c fsae fc4 sc0 ls7 ws2 gs261\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws300\">Its intention to complete the intangible asset and use or sell it; </span></span></div><div class=\"t m0 h131 ff1c fsae fc4 sc0 ls7 ws2 gs262\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws30a\">Its ability to use or sell the intangible asset; </span></span></div><div class=\"t m0 h131 ff1c fsae fc4 sc0 ls7 ws2 gs263\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws306\">How the intangible asset will generate<span class=\"ws30d\"> probable future economic benefits; </span></span></span></div><div class=\"t m0 h131 ff1c fsae fc4 sc0 ls7 ws2 gs264\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws317\">The existence of a market or, if it is to be used internally, the usefulness of the intangible asset; </span></span></div><div class=\"t m0 h131 ff1c fsae fc4 sc0 ls7 ws2 gs265\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53e ws2f2\">The availability of adequate technical, financial and ot<span class=\"ws317\">her resources to complete the development and to use </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws301 gs266\">or sell the intangible asset; and </div><div class=\"t m0 h131 ff1c fsae fc4 sc0 ls7 ws2 gs267\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws300\">Its ability to measure reliably the expenditure attribut<span class=\"ls543 ws30d\">able to the intangible asset during development. </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs268\">Generally, commercial viability of new products is not proven until all high-risk development issues have been resolved </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws30d gs269\">through testing pre-launch versions of the product. As a re<span class=\"ls560 ws30a\">sult, technical feasibility is proven only after completion </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs26a\">of the detailed design phase and formal approval, which occurs <span class=\"ls552 ws309\">just before the products are ready to go to market. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fd gs26b\">Accordingly, development costs have not been capitalised. However, the Group continues to assess the eligibility </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs26c\">of development costs for capitalisation on a project-by-project basis. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fb gs26d\">Costs which are incurred after the general release of internally generated software or costs which are incurred in order </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs26e\">to enhance existing products are expensed in the period in wh<span class=\"ws306\">ich they are incurred and included within research and </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2f2 gs26f\">development expense in the financial statements. </div>Accounting policy Property, plant and equipment are stated at cost less accu<span class=\"ls548 ws2fb\">mulated depreciation and impairment losses. Depreciation on </span>property, plant and equipment is provided on a straight-line <span class=\"ls552 ws309\">basis to write down an asset to its residual value over its </span>useful life as follows: Freehold buildings  <span class=\"_ _ff\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _1a\"> </span></span></span><span class=\"ls549 ws2fc\">Up to 50 years </span>Long leasehold buildings and improvements <span class=\"_ _2af\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span></span></span><span class=\"ls53d ws30a\">Shorter of associated lease term and useful life </span>Plant and equipment  <span class=\"_ _2b0\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span></span></span><span class=\"ls53d ws302\">2 to 7 years </span>Motor vehicles  <span class=\"_ _95\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span></span></span><span class=\"ls54b ws2f4\">4 years </span>Office equipment  <span class=\"_ _2b1\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span></span></span><span class=\"ls53d ws302\">2 to 7 years </span>Right-of-use lease assets <span class=\"_ _2b\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span></span></span><span class=\"ls549 ws2fc\">Shorter of lease term and useful life </span>Freehold land is not depreciated. An item of property, plant and equipment is reviewed for impairment whenever events indicate <span class=\"ls560 ws306\">that its carrying value may </span>not be recoverable. Further information on the policy applied to right<span class=\"ws303\">-of-use lease assets is included in note 3.4.<span class=\"_ _399\"> </span></span>Accounting policy Trade receivables and contract assets Trade receivables are recognised initially at fair value and s<span class=\"ls53d ws2fb\">ubsequently measured at amortised cost using the effective </span>interest method, less an allowance for expected credit losses. The Group uses the term \u201cTrade receivables\u201d for contract receivables. These are recognised when the right to consideration is unconditional. Typically, the Group invoices fees<span class=\"ls53d ws300\"> for perpetual licences on contract closure and delivery. </span>For performance obligations satisfied over time, judgement <span class=\"ls543 ws302\">is required in determining whether a right to consideration </span>is unconditional. In such situations, a receivable is recogni<span class=\"ls543 ws304\">sed for the transaction price of the non<span class=\"_ _0\"></span>-cancellable portion </span>of the contract when the Group starts satisfying the pe<span class=\"ws302\">rformance obligation, including a<span class=\"ls541 ws30b\">rrangements where customers </span></span>pay over time taking into consideration the contractual terms and the nature of the customer\u2019s payment arrangements. When revenue recognised in respect of a customer contract exceeds amounts received or receivable from the customer a contract asset is recognised.  The carrying amounts of trade receivables and contract assets ar<span class=\"ls53e ws2f2\">e reduced by allowances for expected credit losses using </span>the simplified approach under IFRS 9. The Group uses a matrix<span class=\"ls53f ws308\"> approach to determine the allowance, with default rates </span>assessed for each country in which the Group operates. The <span class=\"ws2fc\">default rates applied are based on the ageing of the </span>receivable, past experience of credit losses, and forward-l<span class=\"ls561 ws306\">ooking information. An allowance <span class=\"ws30d\">for a receivable\u2019s estimated </span></span>lifetime expected credit losses is first recorded when the receivable is initially recognised, and subsequently adjusted to reflect changes in credit risk until the balance is collect<span class=\"ls543 ws30d\">ed. In the event that management considers that a receivable </span>cannot be collected, the balance is written off.  Incremental costs of obtaining customer contracts The incremental costs of obtaining customer contracts are capita<span class=\"ls54d ws302\">lised under IFRS 15. Contract acquisition costs prim<span class=\"_ _0\"></span>arily </span>consist of sales commissions earned by the Gr<span class=\"ws317\">oup\u2019s sales force and business partners.  </span>Judgement is required in determinin<span class=\"ls543\">g the amounts to be capitalised, particul<span class=\"ls53c ws2fd\">arly where the commissions are based on </span></span>cumulative targets. The Group capitalises such cumulative <span class=\"ls53f ws308\">target commissions for all customer contracts that count </span>towards the cumulative target but only if nothing other <span class=\"ls561 ws306\">than obtaining customer contracts can contribute to achieving </span>the cumulative target.  The capitalised assets are amortised over the period during <span class=\"ls561 ws30b\">which the related revenue is recognised, which may extend </span>beyond the initial contract term where the Group expects to be<span class=\"ls560 ws30a\">nefit from future renewals as a result of incurring the costs. </span>Typically, either the Group does not pay sales commissions <span class=\"ls561\">for customer contract renewals or such commissions are not </span>commensurate with the commissions paid for new contracts. <span class=\"ws306\">Consequently, the Group amortises sales com<span class=\"_ _0\"></span>missions paid </span>for new customer contracts on a straight-line basis over <span class=\"ls543\">the expected contract life includi<span class=\"ws306\">ng probable contract renewals. </span></span>Judgement is required in estimating these contract lives. In<span class=\"ws300\"> exercising this judgement, the Group considers respective </span>renewal history adjusted for indications that the renewal <span class=\"ls54d ws306\">history is not fully indicative of future renewals.  </span>The amortisation periods range from one year to eight<span class=\"ls543 ws2f4\"> years depending on the type of commission arrangement. </span>Amortisation of the capitalised costs of obtaining <span class=\"ls552 ws2fc\">customer contracts is reported within selling and </span>administrative expenses. Accounting policy Trade payables and other payables are recognised initially at<span class=\"ws303\"> fair value and subsequently measured at amortised cost </span>using the effective interest method.<span class=\"_ _399\"> </span><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58c ws334 gs2de\">Accounting policy </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs2df\">If amounts received or receivable from a customer exceed<span class=\"ls53d ws300\"> revenue recognised for a contract, a contract liability </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws308 gs2e0\">is recognised. The Group uses the term \u201cdeferred income\u201d fo<span class=\"_ _0\"></span><span class=\"ls547 ws30c\">r a contract liability. Contract liabilities primarily reflect </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws302 gs2e1\">invoices due or payments received in advance of revenue<span class=\"ls543 ws2f2\"> recognition. Deferred income is unwound as related </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws30d gs2e2\">performance obligations are satisfied.<span class=\"_ _399\"> </span></div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58c ws334 gs2e4\">Accounting policy </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f2 gs2e5\">A provision is recognised only when all three of the following conditions are met: </div><div class=\"t m0 h131 ff1d fsae fc4 sc0 ls7 ws2 gs2e6\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53e ws2f2\">The Group has a present obligation (legal or constructive) as a result of a past event; </span></span></div><div class=\"t m0 h131 ff1d fsae fc4 sc0 ls7 ws2 gs2e7\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53f ws308\">It is probable that an outflow of resources embodying economic benefits will be required <span class=\"ls560 ws30a\">to settle the obligation; and </span></span></span></div><div class=\"t m0 h131 ff1d fsae fc4 sc0 ls7 ws2 gs1a2\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws317\">A reliable estimate can be made of the amount of the obligation. </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws317 gs2e8\">The amount recognised as a provision is the present value of <span class=\"ls560\">the best estimate of the expenditure required to settle the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs2e9\">present obligation at the end of the reporting period, i.e. the <span class=\"ls561 ws306\">present value of the amount that the Group would rationally </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs2ea\">pay to settle the obligation at the balance sheet date or to transfer it to a third party. </div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58c ws334 gs2f9\">Accounting policy </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs2fa\">Deferred tax liabilities are generally recognised for all taxa<span class=\"ls543 ws30d\">ble temporary differences and deferred tax assets are </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs2fb\">recognised to the extent that it is probable that taxabl<span class=\"ls543 ws30d\">e profits will be available against which deductible temporary </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fc gs2fc\">differences can be utilised. Such assets and liabilities are not recognised if the temporary difference arises from goodwill </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs2fd\">or from the initial recognition (other than in a business combinat<span class=\"ls53e ws301\">ion) of other assets and liabilities in a transaction that </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs2fe\">affects neither the taxable profit nor the accounting profit. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs2ff\">Deferred tax liabilities are recognised for taxable temporary d<span class=\"ls552 ws309\">ifferences arising on investments in subsidiaries, except </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2f2 gs300\">where the Group is able to control the reversal of the temporary difference and it is probable that the temporary </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs301\">difference will not reverse in the foreseeable future. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws300 gs302\">Deferred tax is calculated at the tax rates that are expected<span class=\"ws309\"> to apply in the period when the liability is settled or the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs303\">asset realised based on tax rates that have been enacted or<span class=\"ws306\"> substantively enacted at the end of the reporting period. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls549 ws2fc gs304\">Tax assets and liabilities are offset when there is a legally<span class=\"ls547 ws2fd\"> enforceable right and there is an intention to settle the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs305\">balances net. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws304 gs31f\">This note analyses our operational cash generation, shows the mo<span class=\"ls53e ws2fd\">vement in our net debt in the year, and explains what is </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f2 gs320\">included within our cash balances and borrowings at the year end.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs321\">Cash generated from operations is the starting point of our c<span class=\"ls53d ws2fb\">onsolidated statement of cash flows. This section outlines </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs322\">the adjustments for any non-cash accounting items to reconcile<span class=\"ls53f\"> our accounting profit for the year to the amount of cash </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fd gs323\">we generated from our operations. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs324\">Net debt represents the amount of cash held less borrowings and overdrafts. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs325\">Borrowings are mostly made up of fixed-term external debt <span class=\"ls53d ws2fb\">which the Group has taken out for general corporate purposes, </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws317 gs326\">including the refinancing of debt and acquisiti<span class=\"ls552 ws2fc\">ons. Borrowings also include lease liabilities.  </span></div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58c ws334 gs32a\">Accounting policy </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f2 gs32b\">For the purpose of preparation of the con<span class=\"ws30d\">solidated statement of cash flows and <span class=\"ls548 ws302\">the consolidated balance sheet, cash and </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs32c\">cash equivalents include cash at bank and in hand, money mark<span class=\"ls53d ws30d\">et funds (MMFs) and short-term deposits with an original </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs32d\">maturity period of three months or less. Bank overdrafts <span class=\"ls543 ws30d\">that are an integral part of a subsidiary\u2019s cash management are </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws317 gs32e\">included in cash and cash equivalents where they have a legal ri<span class=\"ls53e ws30a\">ght of set-off and there is an intention to settle net, </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs32f\">against positive cash balances, otherwise bank overdrafts ar<span class=\"ls561 ws306\">e classified as borrowings. Cash and cash equivalents are </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs330\">measured at amortised cost. </div>Accounting policy Interest-bearing borrowings are recognised initially at fair value less attributable issue costs, which are amortised over the period of the borrowings. Subsequent to initial recogniti<span class=\"ws308\">on, interest-bearing borrowings are stated at amortised cost </span>with any difference between cost and redemption value being <span class=\"ws302\">recognised in the income statement over the period of </span>borrowing on an effective interest basis. Further information on the policy applied to lease liabilities is included in note 3.4.<div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58c ws334 gs348\">Accounting policy </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs349\">Financial assets and financial liabilities are recognised on <span class=\"ls561 ws2f4\">the Group\u2019s balance sheet when the Group becom<span class=\"_ _0\"></span>es a party to </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws30c gs34a\">the contractual provisions of the instrument.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws303 gs34b\">Financial assets are derecognised when the rights to receive cas<span class=\"ls53f ws304\">h flows from the asset have expired, or when the Group has </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws300 gs34c\">transferred those rights and either has also transferred substant<span class=\"ls53e ws30a\">ially all the risks and rewards of the asset or has neither </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs34d\">transferred nor retained substantially all the risks and rewa<span class=\"ws309\">rds of the asset but no longer has control of the asset.  </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws303 gs34e\">Financial liabilities are derecognised when the obligation specifie<span class=\"ls547 ws2fc\">d in the contract is discharged, cancelled<span class=\"_ _0\"></span>, or expires.</span><span class=\"ls547 ws2fc\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53c ws2fd gs34f\">The Group may use derivative financial instruments to manage<span class=\"ls543 ws306\"> its exposures to fluctuating foreign exchange rates and </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs350\">foreign currency cash flows in relation to external borrowings.<span class=\"ws304\"> These instruments are initially recognised at fair value on </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws308 gs351\">the date the contract is entered into and are subsequently rem<span class=\"ws309\">easured at their fair value. The method of recognising the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs352\">resulting gain or loss depends on whether the derivative is de<span class=\"ls53f\">signated as a hedging instrument and, if so, the nature of the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws303 gs353\">item being hedged. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f2 gs354\">At the inception of designated hedge relationships, the Gr<span class=\"ws317\">oup documents its risk management objectives and strategy for </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gs355\">undertaking various hedging transactions. The Group also doc<span class=\"ls548 ws2f8\">uments its assessment, both at hedge inception and on an </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws302 gs356\">ongoing basis, of whether the derivatives that are used in<span class=\"ls53d ws2fb\"> hedging transactions are highly effective in offsetting changes </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws306 gs357\">in fair values of hedged items.<span class=\"_ _399\"> </span></div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58c ws334 gs389\">Accounting policy </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws30d gs38a\">As at 1 October 2024, the Group elected to apply the <span class=\"ls561 ws306\">hedge accounting requirements in IFRS 9 Financial Instruments </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fd gs38b\">instead of those in IAS 39 Financial <span class=\"ls548 ws2fb\">Instruments: Recognition and Measurement.<span class=\"ws2f2\"> The Group applies hedge accounting to </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs38c\">external borrowings and cross-currency intere<span class=\"ws300\">st rate swap contracts that are designat</span>ed as a hedge of a net investment in </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs38d\">foreign operations. The portion of the gain or loss on an instru<span class=\"ls543\">ment used to hedge a net investment in a foreign operation </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws2f2 gs38e\">which is determined to be an effective hedge is reco<span class=\"_ _0\"></span><span class=\"ls541 ws317\">gnised in other comprehensive income and accumulated in the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs38f\">foreign currency translation reserve. The ineffective portion is recognised immediately in profit or loss. On disposal </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws308 gs390\">of the net investment, the foreign exchange gains and losse<span class=\"ws306\">s on the hedging instrument are recycled to the income </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws306 gs391\">statement from equity. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs392\">Where borrowings denominated in a currency other than sterling<span class=\"ls552 ws309\">, or cross-currency interest rate swap contracts, are used </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs393\">to hedge the Group\u2019s exposure to foreign currency exchange mo<span class=\"ls543 ws30d\">vements of its net investment<span class=\"ls54d ws32e\"> in its subsidiaries, these </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs394\">relationships are designated as net investment hedges for accounting purposes. The hedges are documented and </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws306 gs395\">assessed for effectiveness on an ongoing basis. The Group has <span class=\"ls543 ws30d\">separated the costs relating to currency basis from the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws304 gs396\">hedge relationship and therefore allocates this component within<span class=\"ls53d ws300\"> the cost of hedging reserve. The value of the cost of </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gs397\">hedging reserve at designation of the hedge relationship is amor<span class=\"ls53f\">tised to the income statement (within finance costs) </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs398\">over the expected life of the hedge relationship. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fb gs399\">The Group applies hedge accounting to certain exchange <span class=\"ls560 ws2f2\">differences arising between the functional currencies </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs39a\">of a foreign operation and Company, regardless of whether<span class=\"ls552 ws309\"> the net investment is held directly or through an </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws301 gs39b\">intermediate parent. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws304 gs39c\">The Group applies cash flow hedge accounting to cross-currency <span class=\"_ _0\"></span><span class=\"ws300\">interest rate swap contracts that are designated as a </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gs39d\">hedge of cash flows arising from foreign currency denomi<span class=\"ls53d ws2fb\">nated borrowings. The effective portion of changes in the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fb gs39e\">fair value of such a derivative is recognised in other comprehensive income and accumulated in the hedging reserve. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs39f\">The effective portion of changes in fair value of the deriv<span class=\"ls561 ws306\">ative that is recognised in other comprehensive income is </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs3a0\">limited to the cumulative change in fair value of the hedged item, determined on a present value basis, from inception </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs3a1\">of the hedge.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fc gs3a2\">Any ineffective portion of changes in the fair value of the de<span class=\"ls54d ws300\">rivative is recognised immediately in profit or loss. If the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws304 gs3a3\">hedged future cash flows are no longer expected to occur,<span class=\"ls548 ws2f8\"> then the amounts that have been accumulated in the hedging </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs3a4\">reserve are immediately reclassified to profit or loss. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs3a5\">The Group designates the change in fair value of the forwar<span class=\"ls53f ws304\">d element of forward exchange contracts as the hedging </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws317 gs3a6\">instrument in cash flow hedging relationships. The amount accumul<span class=\"ls552 ws2fc\">ated in the hedging reserve is reclassified to profit </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws302 gs3a7\">or loss in the same period or periods as the hedged <span class=\"ls552 ws2fc\">expected future cash flows affect profit or loss. </span></div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls5e1 ws3d5 gs41f\">Accounting policy </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs420\">Ordinary shares are classified as equity. Incremental costs <span class=\"ws300\">directly attributable to the issue of new ordinary shares </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs421\">or options are shown in equity as a deduction, net of tax, from the proceeds. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs422\">Where any Group company purchases the Company\u2019s equity <span class=\"ls552 ws309\">share capital (treasury shares), the consideration paid, </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws302 gs423\">including any directly attributable incremental costs (net of incom<span class=\"_ _0\"></span>e taxes), is deducted from equity attributable </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs424\">to the owners of the Company until the shares are cancelled or reissued. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws304 gs425\">The balance on the share premium account represents the <span class=\"ls547 ws2fd\">amounts received in excess of the nom<span class=\"_ _0\"></span>inal value of the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs26f\">ordinary shares. </div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls5e1 ws3d5 gs427\">Accounting policy </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs428\">Equity-settled share-based payments are measured at fair val<span class=\"ls53f\">ue (excluding the effect of non-market-based vesting </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws301 gs429\">conditions) at the date of grant. The fair <span class=\"ls552 ws309\">value determined at the grant date of <span class=\"_ _0\"></span><span class=\"ls543 ws30d\">the equity-settled share-based payments </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws30d gs42a\">is expensed on a straight-line basis over the vesting per<span class=\"ls552 ws309\">iod, based on the Group\u2019s estimate of the shares that will </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs42b\">eventually vest allowing for the effect of non market-based vesting conditions. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws30b gs42c\">Fair value is measured using the Black-Scholes or the Mont<span class=\"ls552 ws303\">e Carlo pricing models, based on observable market prices. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs42d\">The expected life used in the model has been adjusted, based on management\u2019s best estimate, for the effects of non-<span class=\"_ _399\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws301 gs42e\">transferability, exercise restrictions and behavioural considerations. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54b ws2f4 gs42f\">All outstanding PSPs and performance awards granted from Febr<span class=\"ls561 ws317\">uary 2025 under the LTIP are subject to some non-market </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws30d gs430\">performance conditions. The element of the income statement ch<span class=\"ls552 ws309\">arge relating to market perform<span class=\"_ _0\"></span>ance conditions is fixed </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws30a gs431\">at the grant date.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws2fc gs432\">At the end of the reporting period, the Group revises its <span class=\"ws302\">estimates for the number of <span class=\"ls53e ws30d\">awards expected to vest. </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws30a gs433\">It recognises the impact of the revision to original esti<span class=\"ls53f ws308\">mates, if any, in the income statement, with a corresponding </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs434\">adjustment to equity. </div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58c ws334 gs4c5\">Accounting policy </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs4c6\">Dividends are recognised through equity when approved by the Company\u2019s shareholders or on payment, whichever </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls557 ws40b gscb\">is earlier. </div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58c ws334 gs4c8\">Accounting policy<span class=\"_ _399\"> </span> </div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls584 ws2 gs4c9\">Acquisitions<span class=\"_ _399\"> </span> </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2f2 gs4ca\">The acquisition of subsidiaries is accounted for using the ac<span class=\"ws317\">quisition method. The cost of an acquisition is measured as<span class=\"_ _399\"> </span></span><span class=\"ws317\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs4cb\">the aggregate of the consideration transferred, which is measur<span class=\"ls552 ws309\">ed at acquisition date fair value, and the amount of any<span class=\"_ _399\"> </span></span><span class=\"ls552 ws309\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws2fc gs4cc\">non-controlling interests in the acquiree. The<span class=\"ls560 ws306\"> acquiree\u2019s identifiable assets, liabilities and contingent liabilities that<span class=\"_ _399\"> </span></span><span class=\"ls560 ws306\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs4cd\">meet the conditions for recognition under IFRS 3 \u201cBusiness Co<span class=\"ls53d ws300\">mbinations\u201d are recognised at their fair values at the<span class=\"_ _399\"> </span></span><span class=\"ls53d ws300\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs4ce\">acquisition date.<span class=\"_ _399\"> </span> </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fd gs4cf\">Any contingent consideration to be transferred by the <span class=\"ws2fc\">Group is recognised at fair value at the acquisition date.<span class=\"_ _399\"> </span></span><span class=\"ws2fc\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs4d0\">Subsequent changes to the fair value of the contingent consid<span class=\"ls549 ws2fc\">eration that is deem<span class=\"_ _0\"></span>ed to be an asset or liability are<span class=\"_ _399\"> </span></span><span class=\"ls549 ws2fc\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs4d1\">recognised in the income statement. Contin<span class=\"ls53d ws300\">gent consideration that is classified as<span class=\"ls53e ws301\"> equity is not remeasured, and its<span class=\"_ _399\"> </span></span></span><span class=\"ls53d ws300\"><span class=\"ls53e ws301\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs4d2\">subsequent settlement is <span class=\"ws302\">accounted for within equity.<span class=\"_ _399\"> </span></span><span class=\"ws302\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws308 gs4d3\">Goodwill represents the excess of the consideration transfe<span class=\"ls561 ws306\">rred, the amount of any no<span class=\"ls53e ws301\">n-controlling interest in the<span class=\"_ _399\"> </span></span></span><span class=\"ls561 ws306\"><span class=\"ls53e ws301\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs4d4\">acquiree and the acquisition date fair value of any previous eq<span class=\"ls552 ws309\">uity interest in the acquiree over the fair value of the<span class=\"_ _399\"> </span></span><span class=\"ls552 ws309\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws30d gs4d5\">Group\u2019s total identifiable net assets acquired. If, after reasse<span class=\"ls552 ws2fc\">ssment, the Group\u2019s interest in the net fair value of the<span class=\"_ _399\"> </span></span><span class=\"ls552 ws2fc\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws301 gs4d6\">acquiree\u2019s identifiable assets, liabilitie<span class=\"ls53f ws308\">s and contingent liabilities exceeds the cost of the business combination, the<span class=\"_ _399\"> </span></span><span class=\"ls53f ws308\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fc gs4d7\">difference is recognised directly in the <span class=\"ws2f2\">consolidated income statement. Any subse<span class=\"ws302\">quent adjustm<span class=\"_ _0\"></span>ent to reflect changes in<span class=\"_ _399\"> </span></span></span><span class=\"ws2f2\"><span class=\"ws302\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs4d8\">consideration arising from contingent consideration amendmen<span class=\"ls543 ws30d\">ts is recognised in the consolidated income statement.<span class=\"_ _399\"> </span></span><span class=\"ls543 ws30d\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws30d gs4d9\">On an acquisition-by-acquisition basis, the Group recognises <span class=\"ls552 ws309\">any non-controlling interest in the acquiree either at fair<span class=\"_ _399\"> </span></span><span class=\"ls552 ws309\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws2fd gs4da\">value or at the non-controlling interest\u2019s propo<span class=\"ws30d\">rtionate share of the acquiree\u2019s net assets. </span><span class=\"ws30d\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs4db\">Acquisition-related items such as legal or professional f<span class=\"ls561 ws306\">ees are expensed to the incom<span class=\"ws30d\">e statement as incurred. </span></span><span class=\"ls561 ws306\"><span class=\"ws30d\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws30d gs4dc\">Acquisitions of certain legal entities can be accounted for as <span class=\"ls552 ws2fc\">an asset acquisition, rather than a business com<span class=\"_ _0\"></span>bination,<span class=\"_ _399\"> </span></span><span class=\"ls552 ws2fc\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws304 gs4dd\">when they satisfy the \u201cconcentration test\u201d exemption under IFRS <span class=\"ls552 ws303\">3 \u201cBusiness Combinations\u201d. This is often the case where<span class=\"_ _399\"> </span></span><span class=\"ls552 ws303\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs4de\">the value of the acquired legal entity largely comprises a <span class=\"ls552 ws309\">single asset or technology. Where this is applied, no goodwill is<span class=\"_ _399\"> </span></span><span class=\"ls552 ws309\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws2fb gs4df\">recognised as part of the acquisition accounting.<span class=\"_ _399\"> </span> </div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58a ws332 gs4e0\">Businesses held for sale and discontinued operations<span class=\"_ _399\"> </span> </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2f2 gs4e1\">The Group classifies the assets and liabilities of a business as<span class=\"ls546 ws309\"> held for sale if their carry<span class=\"ls552 ws317\">ing amounts will be recovered<span class=\"_ _399\"> </span></span></span><span class=\"ls546 ws309\"><span class=\"ls552 ws317\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs4e2\">principally through a sale of the business <span class=\"ls561 ws306\">rather than through continuing use. These <span class=\"ls53d ws300\">assets and liabilities are measured at<span class=\"_ _399\"> </span></span></span><span class=\"ls561 ws306\"><span class=\"ls53d ws300\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs4e3\">the lower of their carrying amount and fair value less costs to <span class=\"ls560 ws30a\">sell. The criteria for classification as held for sale are met<span class=\"_ _399\"> </span></span><span class=\"ls560 ws30a\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs4e4\">only when the sale is highly probable and the business is av<span class=\"ws300\">ailable for immediate sale in its present condition. Actions<span class=\"_ _399\"> </span></span><span class=\"ws300\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws300 gs4e5\">required to complete the sale must indicate that it is unlikely <span class=\"ls552 ws309\">that significant changes will be made to the plan or that the<span class=\"_ _399\"> </span></span><span class=\"ls552 ws309\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs4e6\">decision to sell will be withdrawn. Management must be <span class=\"_ _0\"></span><span class=\"ls53f ws308\">committed to the sale and completion must be expected within<span class=\"_ _399\"> </span></span><span class=\"ls53f ws308\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs4e7\">one year from the date of the classification. Property<span class=\"ls543 ws30d\">, plant and equipment and intangible assets are not depreciated<span class=\"_ _399\"> </span></span><span class=\"ls543 ws30d\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs4e8\">or amortised once classified as held for sale. Assets and liabilities classified as held for sale are presented separately<span class=\"_ _399\"> </span> </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws30d gs4e9\">as current items in the consolidated balance sheet.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fd gs4ea\">A business qualifies as a discontinued operation if it is a com<span class=\"ws2fc\">ponent of the Group that either has been disposed of,<span class=\"_ _399\"> </span></span><span class=\"ws2fc\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls547 ws30c gs4eb\">or is classified as held for sale, and:<span class=\"_ _399\"> </span> </div><div class=\"t m0 h131 ff23 fsae fc4 sc0 ls7 ws2 gs4ec\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53f ws308\">Represents a separate major line of business or geographical area of operations; and<span class=\"_ _399\"> </span></span></span><span class=\"ffd\"><span class=\"ff9 fsaf ls53f ws308\"> </span></span></div><div class=\"t m0 h131 ff23 fsae fc4 sc0 ls7 ws2 gs4ed\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws300\">Is part of a single co-ordinated plan to dispose of a <span class=\"ls543 ws30d\">separate major line of business or geographical area<span class=\"_ _399\"> </span></span></span></span><span class=\"ffd\"><span class=\"ff9 fsaf ls53d ws300\"><span class=\"ls543 ws30d\"> </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws301 gs4ee\">of operations.<span class=\"_ _399\"> </span> </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs4ef\">Discontinued operations are excluded from the results of con<span class=\"ls543 ws30d\">tinuing operations in both the current and prior years and<span class=\"_ _399\"> </span></span><span class=\"ls543 ws30d\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs4f0\">are presented as a single amount in the consolidated incom<span class=\"ls53f\">e statement as profit or loss on discontinued operations.</span><span class=\"ls53f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "Accounting policy In accordance with IFRS 8 \u201cOperating Segm<span class=\"ls543 ws30d\">ents\u201d, information for the Group\u2019s oper</span>ating segments has been derived using the information used by the Chief Operating Decision <span class=\"ls54b ws2f9\">Maker (CODM). The Group\u2019s Executive Leadership Team (ELT) has </span>been identified as the CODM, in accordance with their designated responsibility for the allocation of<span class=\"_ _0\"></span> resources to operating segments and assessing their performance through the Monthly Performance Reviews. The ELT uses organic and underlying data to monitor business performance. Operating s<span class=\"ls53c ws2f9\">egments are reported in a manner<span class=\"ls552 ws302\"> which is<span class=\"_ _0\"></span> consistent with </span></span>the operating segments produced fo<span class=\"ls561 ws306\">r internal management reporting. </span>The Group is organised into three key operating segments: \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws306\">North America </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws317\">United Kingdom, Ireland, Africa and APAC (UKIA) </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls542\">Europe </span></span>For reporting under IFRS 8, each of the three operati<span class=\"ls561 ws30b\">ng segments above represents a reportable segment.</span><span class=\"ls561 ws30b\"><span class=\"_ _5\"></span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-352": {
   "value": "2.1 Revenue by segment <table class=\"s w16e h15e\" id=\"_2d4bc99f-50c8-414a-b043-08d3b4ab9af4\"><tr><td></td><td></td><td class=\"c n x30a y3a1d w16f h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56a ws336\">Year ended 30 September 2025<span class=\"_ _399\"> </span></div></td><td></td><td></td><td class=\"c n x30b y3a1d w170 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56d ws2\">Change<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x30c h12f y3a1e ffa fsae fc4 sc0 ls56a ws336\">Statutory and </td><td class=\"t m0 x30d h12f y3a1e ffa fsae fc4 sc0 ls56d ws2\">Organic </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x30e h12f y3a1f ffa fsae fc4 sc0 ls56a ws2\">Underlying </td><td class=\"t m0 x30f h12f y3a1f ffa fsae fc4 sc0 ls56a ws2\">adjustments* </td><td class=\"t m0 x310 h12f y3a1f ffa fsae fc4 sc0 ls538 ws313\">Organic  </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x311 h12f y3a20 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x312 h12f y3a20 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"c n x313 y3a21 w171 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls537 ws2\">\u00a3m<span class=\"_ _399\"> </span></div></td><td class=\"c n x314 y3a21 w172 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56b ws337\">Statutory<span class=\"_ _399\"> </span></div></td><td class=\"c n x315 y3a21 w173 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56b ws337\">Underlying<span class=\"_ _399\"> </span></div></td><td class=\"c n x316 y3a21 w174 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56b ws337\">Organic<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a22 ffa fsaf fc4 sc0 ls54c ws2f9\">Recurring revenue by segment <span class=\"_ _1d5\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _122\"> </span> <span class=\"_ _15d\"> </span> <span class=\"_ _15d\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _376\"></span> <span class=\"_ _20c\"></span><span class=\"_ _376\"></span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3a23 w175 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws306\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x317 y3a23 w176 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53d ws2\">1,110<span class=\"_ _399\"> </span></div></td><td class=\"c n x318 y3a23 w177 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls549 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x319 y3a23 w2d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">1,108<span class=\"_ _399\"> </span></div></td><td class=\"c n x31a y3a23 w178 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws338\">8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x31b y3a23 w179 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws338\">12%<span class=\"_ _399\"> </span></div></td><td class=\"c n x31c y3a23 w17a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws338\">11%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3a24 ff9 fsaf fc4 sc0 ls542 ws2\">UKIA </td><td class=\"c n x31d y3a25 w17b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">714<span class=\"_ _399\"> </span></div></td><td class=\"c n x31e y3a25 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x31f y3a25 w17c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">714<span class=\"_ _399\"> </span></div></td><td class=\"c n x320 y3a25 w17d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls571 ws339\">9%<span class=\"_ _399\"> </span></div></td><td class=\"c n x321 y3a25 w17e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls571 ws339\">9%<span class=\"_ _399\"> </span></div></td><td class=\"c n x322 y3a25 w17d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls571 ws339\">9%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3a26 ff9 fsaf fc4 sc0 ls542 ws2\">Europe </td><td class=\"c n x31d y3a27 w17f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">612<span class=\"_ _399\"> </span></div></td><td class=\"c n x323 y3a27 wb3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(5)<span class=\"_ _399\"> </span></div></td><td class=\"c n x324 y3a27 w180 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">607<span class=\"_ _399\"> </span></div></td><td class=\"c n x325 y3a27 w181 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53a ws33a\">7%<span class=\"_ _399\"> </span></div></td><td class=\"c n x326 y3a27 w182 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53a ws33a\">8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x327 y3a27 w181 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53a ws33a\">7%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a28 ffa fsaf fc4 sc0 ls57e ws30b\">Recurring revenue </td><td class=\"c n x328 y3a29 w183 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">2,436<span class=\"_ _399\"> </span></div></td><td class=\"c n x329 y3a29 w184 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls549 ws2\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x32a y3a29 w185 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">2,429<span class=\"_ _399\"> </span></div></td><td class=\"c n x32b y3a29 w186 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls558 ws33b\">8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x32c y3a29 w187 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls558 ws33b\">10%<span class=\"_ _399\"> </span></div></td><td class=\"c n x32d y3a29 w188 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls558 ws33b\">9%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a2a ffa fsaf fc4 sc0 ls541 ws2f3\">Other revenue by segment <span class=\"_ _224\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _122\"> </span> <span class=\"_ _de\"> </span> <span class=\"_ _15d\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _376\"></span> <span class=\"_ _20c\"></span><span class=\"_ _376\"></span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3a2b w175 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws306\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x32e y3a2b w189 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">28<span class=\"_ _399\"> </span></div></td><td class=\"c n x32f y3a2b wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x330 y3a2b w18a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">28<span class=\"_ _399\"> </span></div></td><td class=\"c n x331 y3a2b w18b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws33c\">13%<span class=\"_ _399\"> </span></div></td><td class=\"c n x332 y3a2b w18c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws33c\">17%<span class=\"_ _399\"> </span></div></td><td class=\"c n x333 y3a2b w18c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws33c\">17%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3a2c ff9 fsaf fc4 sc0 ls542 ws2\">UKIA </td><td class=\"c n x334 y3a2d w18d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">15<span class=\"_ _399\"> </span></div></td><td class=\"c n x335 y3a2d wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x336 y3a2d w18d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">15<span class=\"_ _399\"> </span></div></td><td class=\"c n x337 y3a2d w18e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls555 ws33d\">(3%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x338 y3a2d w18f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls555 ws33d\">(2%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x339 y3a2d w18f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls555 ws33d\">(2%)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3a2e ff9 fsaf fc4 sc0 ls542 ws2\">Europe </td><td class=\"c n x33a y3a2f w190 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls575 ws2\">34<span class=\"_ _399\"> </span></div></td><td class=\"c n x33b y3a2f wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x33c y3a2f w190 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">34<span class=\"_ _399\"> </span></div></td><td class=\"c n x33d y3a2f w191 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54d ws33e\">(5%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x33e y3a2f w192 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54d ws33e\">(4%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x33f y3a2f w192 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54d ws33e\">(4%)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a30 ffa fsaf fc4 sc0 ls548 ws2f8\">Other revenue </td><td class=\"c n x340 y3a31 w193 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">77<span class=\"_ _399\"> </span></div></td><td class=\"c n x341 y3a31 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x342 y3a31 w194 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">77<span class=\"_ _399\"> </span></div></td><td class=\"c n x343 y3a31 w195 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls559 ws33f\">1%<span class=\"_ _399\"> </span></div></td><td class=\"c n x344 y3a31 w196 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls559 ws33f\">3%<span class=\"_ _399\"> </span></div></td><td class=\"c n x345 y3a31 w197 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls559 ws33f\">3%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a32 ffa fsaf fc4 sc0 ls542 ws31f\">Total revenue by segment <span class=\"_ _226\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _122\"> </span> <span class=\"_ _de\"> </span> <span class=\"_ _15d\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _376\"></span> <span class=\"_ _20c\"></span><span class=\"_ _376\"></span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3a33 w175 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws306\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x346 y3a33 w198 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls561 ws2\">1,138<span class=\"_ _399\"> </span></div></td><td class=\"c n x347 y3a33 wdd h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x348 y3a33 w199 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls561 ws2\">1,136<span class=\"_ _399\"> </span></div></td><td class=\"c n x349 y3a33 w19a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws338\">8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x34a y3a33 w19b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws338\">12%<span class=\"_ _399\"> </span></div></td><td class=\"c n x34b y3a33 w17a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws338\">11%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3a34 ff9 fsaf fc4 sc0 ls542 ws2\">UKIA </td><td class=\"c n x31d y3a35 w19c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">729<span class=\"_ _399\"> </span></div></td><td class=\"c n x34c y3a35 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x34d y3a35 w19c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">729<span class=\"_ _399\"> </span></div></td><td class=\"c n x34e y3a35 w17d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls571 ws339\">9%<span class=\"_ _399\"> </span></div></td><td class=\"c n x34f y3a35 w188 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls571 ws339\">9%<span class=\"_ _399\"> </span></div></td><td class=\"c n x350 y3a35 w17d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls571 ws339\">9%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3a36 ff9 fsaf fc4 sc0 ls542 ws2\">Europe </td><td class=\"c n x351 y3a37 w19d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">646<span class=\"_ _399\"> </span></div></td><td class=\"c n x352 y3a37 wb3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(5)<span class=\"_ _399\"> </span></div></td><td class=\"c n x353 y3a37 w19e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">641<span class=\"_ _399\"> </span></div></td><td class=\"c n x354 y3a37 w19f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls558 ws340\">6%<span class=\"_ _399\"> </span></div></td><td class=\"c n x355 y3a37 w181 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls558 ws340\">7%<span class=\"_ _399\"> </span></div></td><td class=\"c n x356 y3a37 w1a0 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls558 ws340\">6%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a38 ffa fsaf fc4 sc0 ls53c ws2f9\">Total revenue </td><td class=\"c n x357 y395d w2d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">2,513<span class=\"_ _399\"> </span></div></td><td class=\"c n x358 y395d w1a1 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls540 ws2\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x359 y395d w1a2 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">2,506<span class=\"_ _399\"> </span></div></td><td class=\"c n x35a y395d w182 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53a ws341\">8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x35b y395d w1a3 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53a ws341\">10%<span class=\"_ _399\"> </span></div></td><td class=\"c n x35c y395d w190 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53a ws341\">9%<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w1a4 h161\" id=\"_6938e5b5-7292-4da6-bc95-bf44c0c3586b\"><tr><td></td><td></td><td class=\"c n x30a y3a39 w16f h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56a ws336\">Year ended 30 September 2025<span class=\"_ _399\"> </span></div></td><td></td><td></td><td class=\"c n x30b y3a39 w170 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56d ws2\">Change<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x30c h12f y3a3a ffa fsae fc4 sc0 ls56a ws336\">Statutory and </td><td class=\"t m0 x30d h12f y3a3a ffa fsae fc4 sc0 ls56d ws2\">Organic </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x30e h12f y3a3b ffa fsae fc4 sc0 ls56a ws2\">Underlying </td><td class=\"t m0 x30f h12f y3a3b ffa fsae fc4 sc0 ls56a ws2\">adjustments* </td><td class=\"t m0 x310 h12f y3a3b ffa fsae fc4 sc0 ls538 ws313\">Organic  </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x311 h12f y3a3c ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x312 h12f y3a3c ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"c n x313 y3a3e w171 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls56c ws2\">\u00a3m<span class=\"_ _399\"> </span></div></td><td class=\"c n x314 y3a3e w1a5 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls577 ws342\">Statutory<span class=\"_ _399\"> </span></div></td><td class=\"c n x35d y3a3e w1a6 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls577 ws342\">Underlying<span class=\"_ _399\"> </span></div></td><td class=\"c n x35e y3a3e w1a7 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls577 ws342\">Organic<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a3f ffa fsaf fc4 sc0 ls54b ws2f8\">Total revenue by type <span class=\"_ _1f8\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _126\"> </span> <span class=\"_ _de\"> </span> <span class=\"_ _15d\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _377\"></span> <span class=\"_ _20c\"></span><span class=\"_ _377\"></span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3a40 w1a8 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws30b\">Software Subscription Revenue<span class=\"_ _399\"> </span></div></td><td class=\"c n x35f y3a40 w1a9 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2\">2,093<span class=\"_ _399\"> </span></div></td><td class=\"c n x360 y3a40 w1aa h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls549 ws2\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x361 y3a40 w1ab h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls551 ws2\">2,086<span class=\"_ _399\"> </span></div></td><td class=\"c n x362 y3a40 w1ac h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls551 ws343\">10%<span class=\"_ _399\"> </span></div></td><td class=\"c n x363 y3a40 w19b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls551 ws343\">12%<span class=\"_ _399\"> </span></div></td><td class=\"c n x364 y3a40 w1ad h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls551 ws343\">11%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3a41 ff9 fsaf fc4 sc0 ls53c ws2fd\">Other Recurring Revenue </td><td class=\"c n x365 y3a42 w1ae h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">343<span class=\"_ _399\"> </span></div></td><td class=\"c n x366 y3a42 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x367 y3a42 w1ae h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">343<span class=\"_ _399\"> </span></div></td><td class=\"c n x368 y3a42 w1af h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws344\">(1%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x369 y3a42 w1b0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws344\">1%<span class=\"_ _399\"> </span></div></td><td class=\"c n x36a y3a42 w1b1 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws344\">1%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a43 ffa fsaf fc4 sc0 ls57e ws30b\">Recurring revenue </td><td class=\"c n x328 y399f w183 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">2,436<span class=\"_ _399\"> </span></div></td><td class=\"c n x329 y399f w184 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls549 ws2\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x32a y399f w185 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls545 ws2\">2,429<span class=\"_ _399\"> </span></div></td><td class=\"c n x32b y399f w182 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53a ws345\">8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x36b y399f w1b2 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53a ws345\">10%<span class=\"_ _399\"> </span></div></td><td class=\"c n x36c y399f w190 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53a ws345\">9%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y39e6 w1b3 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws302\">Other revenue<span class=\"_ _399\"> </span></div></td><td class=\"c n x36d y39e6 w193 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2\">77<span class=\"_ _399\"> </span></div></td><td class=\"c n x36e y39e6 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x36f y39e6 w1b4 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2\">77<span class=\"_ _399\"> </span></div></td><td class=\"c n x370 y39e6 w195 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls559 ws346\">1%<span class=\"_ _399\"> </span></div></td><td class=\"c n x371 y39e6 w1b5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls559 ws346\">3%<span class=\"_ _399\"> </span></div></td><td class=\"c n x372 y39e6 w196 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls559 ws346\">3%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w1b6 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2f9\">Total revenue<span class=\"_ _399\"> </span></div></td><td class=\"c n x373 y3947 w2d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">2,513<span class=\"_ _399\"> </span></div></td><td class=\"c n x374 y3947 w1b7 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls540 ws2\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x375 y3947 w1a2 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">2,506<span class=\"_ _399\"> </span></div></td><td class=\"c n x376 y3947 w1b8 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53a ws345\">8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x377 y3947 w1a3 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53a ws345\">10%<span class=\"_ _399\"> </span></div></td><td class=\"c n x378 y3947 w190 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53a ws345\">9%<span class=\"_ _399\"> </span></div></td></tr></table>Note: * <span class=\"_ _21\"> </span>Adjustments relate to the acquisition of Tritium Software and Fyle. <table class=\"s w1b9 h164\" id=\"_473b5a82-439b-4913-a0f2-55088630a28c\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x379 h12e y3a44 ff9 fsae fc4 sc0 ls56f ws314\"> <span class=\"_ _1a6\"> </span>Year ended 30 September 2024 </td></tr><tr><td></td><td class=\"t m0 x37a h12e y3a45 ff9 fsae fc4 sc0 ls569 ws312\">Statutory and </td><td class=\"t m0 x312 h12e y3a45 ff9 fsae fc4 sc0 ls56f ws314\">Impact of </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x37b h12e y3a46 ff9 fsae fc4 sc0 ls570 ws347\">Underlying as </td><td class=\"t m0 x37c h12e y3a46 ff9 fsae fc4 sc0 ls56f ws2\">foreign </td><td></td><td class=\"t m0 x37d h12e y3a47 ff9 fsae fc4 sc0 ls577 ws2\">Organic </td><td></td></tr><tr><td></td><td class=\"t m0 x37e h12e y3a48 ff9 fsae fc4 sc0 ls569 ws348\">reported  </td><td class=\"t m0 x312 h12e y3a48 ff9 fsae fc4 sc0 ls56f ws2\">exchange </td><td class=\"t m0 x37f h12e y3a49 ff9 fsae fc4 sc0 ls570 ws349\">Underlying  </td><td class=\"t m0 x23d h12e y3a4a ff9 fsae fc4 sc0 ls576 ws2\">adjustments*<span class=\"_ _399\"> </span></td><td class=\"t m0 x380 h12e y3a49 ff9 fsae fc4 sc0 ls569 ws2\">Organic </td></tr><tr><td></td><td class=\"t m0 x30d h12e y3a4b ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x310 h12e y3a4c ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x381 h12e y3a4c ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x2d8 h12e y3a4c ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3a4d ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3a4e ffa fsaf fc4 sc0 ls54c ws2f9\">Recurring revenue by segment <span class=\"_ _1b0\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _378\"></span> <span class=\"_ _6e\"> </span><span class=\"_ _378\"></span> <span class=\"_ _21\"> </span><span class=\"_ _378\"></span> <span class=\"_ _18\"> </span><span class=\"_ _378\"></span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3a4f w1ba h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x382 y3a4f w1bb h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">1,028<span class=\"_ _399\"> </span></div></td><td class=\"c n x383 y3a4f w1bc h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">(34)<span class=\"_ _399\"> </span></div></td><td class=\"c n x384 y3a4f w1bd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">994<span class=\"_ _399\"> </span></div></td><td class=\"c n x385 y3a4f w4c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n x386 y3a4f w1be h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">999<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a50 w1bf h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34a\">UKIA<span class=\"_ _399\"> </span></div></td><td class=\"c n x387 y3a50 w1c0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34a\">655<span class=\"_ _399\"> </span></div></td><td class=\"c n x388 y3a50 w1c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34a\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x389 y3a50 w7e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34a\">653<span class=\"_ _399\"> </span></div></td><td class=\"c n x38a y3a50 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34a\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x38b y3a50 w7e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34a\">653<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a51 w1c2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34b\">Europe<span class=\"_ _399\"> </span></div></td><td class=\"c n x38c y3a51 w1c3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34b\">574<span class=\"_ _399\"> </span></div></td><td class=\"c n x38d y3a51 w1c4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34b\">(6)<span class=\"_ _399\"> </span></div></td><td class=\"c n x38e y3a51 w1c5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34b\">568<span class=\"_ _399\"> </span></div></td><td class=\"c n x38f y3a51 w1c6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34b\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x390 y3a51 w1c7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws34b\">569<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a52 w1c8 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws30b\">Recurring revenue<span class=\"_ _399\"> </span></div></td><td class=\"c n x391 y3a52 w1c9 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws34c\">2,257<span class=\"_ _399\"> </span></div></td><td class=\"c n x392 y3a52 w1ca h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws34c\">(42)<span class=\"_ _399\"> </span></div></td><td class=\"c n x393 y3a52 w1cb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws34c\">2,215<span class=\"_ _399\"> </span></div></td><td class=\"c n x394 y3a52 w1cc h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws34c\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x395 y3a52 w1cd h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws34c\">2,221<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a53 ffa fsaf fc4 sc0 ls541 ws2f3\">Other revenue by segment <span class=\"_ _230\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _378\"></span> <span class=\"_ _6e\"> </span><span class=\"_ _378\"></span> <span class=\"_ _21\"> </span><span class=\"_ _378\"></span> <span class=\"_ _21\"> </span><span class=\"_ _378\"></span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3a54 w1ce h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws2f2\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x396 y3a54 w1cf h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws2f2\">24<span class=\"_ _399\"> </span></div></td><td class=\"c n x397 y3a54 w1d0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws2f2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x398 y3a54 w1d1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws2f2\">24<span class=\"_ _399\"> </span></div></td><td class=\"c n x399 y3a54 w1d0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws2f2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x39a y3a54 w1cf h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws2f2\">24<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a55 w1d2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws34d\">UKIA<span class=\"_ _399\"> </span></div></td><td class=\"c n x39b y3a55 w1d3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws34d\">15<span class=\"_ _399\"> </span></div></td><td class=\"c n x39c y3a55 w1d0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws34d\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x39d y3a55 w1d4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws34d\">15<span class=\"_ _399\"> </span></div></td><td class=\"c n x39e y3a55 w1d0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws34d\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x39f y3a55 w1d5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws34d\">15<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a56 w1d6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws34e\">Europe<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a0 y3a56 w1d7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws34e\">36<span class=\"_ _399\"> </span></div></td><td class=\"c n x39c y3a56 w101 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws34e\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a1 y3a56 w1d7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws34e\">36<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a2 y3a56 w101 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws34e\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a3 y3a56 w1d7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws34e\">36<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a57 w1d8 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls548 ws2f8\">Other revenue<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a4 y3a57 w1d9 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls548 ws34f\">75<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a5 y3a57 w10d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls548 ws34f\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a6 y3a57 w1d9 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls548 ws34f\">75<span class=\"_ _399\"> </span></div></td><td class=\"c n x38a y3a57 w10d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls548 ws34f\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a7 y3a57 w1d9 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls548 ws34f\">75<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a58 ffa fsaf fc4 sc0 ls542 ws31f\">Total revenue by segment <span class=\"_ _239\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _378\"></span> <span class=\"_ _6e\"> </span><span class=\"_ _378\"></span> <span class=\"_ _21\"> </span><span class=\"_ _378\"></span> <span class=\"_ _21\"> </span><span class=\"_ _378\"></span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y399c w1da h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a8 y399c w1db h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">1,052<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a9 y399c w1dc h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">(34)<span class=\"_ _399\"> </span></div></td><td class=\"c n x3aa y399c w1dd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">1,018<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ab y399c w1de h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ac y399c w1df h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">1,023<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a59 w1e0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws350\">UKIA<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ad y3a59 w1e1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws350\">670<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ae y3a59 w1e2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws350\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x3af y3a59 w1e3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws350\">668<span class=\"_ _399\"> </span></div></td><td class=\"c n x3b0 y3a59 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws350\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x3b1 y3a59 w1e3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws350\">668<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a5a w1c2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws351\">Europe<span class=\"_ _399\"> </span></div></td><td class=\"c n x3b2 y3a5a w1e4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws351\">610<span class=\"_ _399\"> </span></div></td><td class=\"c n x3b3 y3a5a w1c4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws351\">(6)<span class=\"_ _399\"> </span></div></td><td class=\"c n x3b4 y3a5a w1e5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws351\">604<span class=\"_ _399\"> </span></div></td><td class=\"c n x3b5 y3a5a w1e6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws351\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x3b6 y3a5a w1e7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws351\">605<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w1b6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2f9\">Total revenue<span class=\"_ _399\"> </span></div></td><td class=\"c n x3b7 y3947 w1e8 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws352\">2,332<span class=\"_ _399\"> </span></div></td><td class=\"c n x3b8 y3947 w1e9 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws352\">(42)<span class=\"_ _399\"> </span></div></td><td class=\"c n x3b9 y3947 w1ea h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws352\">2,290<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ba y3947 w1eb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws352\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x3bb y3947 w1ec h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws352\">2,296<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w1b9 h165\" id=\"_00cd03d4-8974-4e06-99d2-0683a74a7e67\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x3bc h12e y3a5b ff9 fsae fc4 sc0 ls56f ws314\">Year ended 30 September 2024 </td></tr><tr><td></td><td class=\"t m0 x3bd h12e y3a5c ff9 fsae fc4 sc0 ls576 ws2\">Statutory </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x3be h12e y3a5d ff9 fsae fc4 sc0 ls538 ws2\">and </td><td class=\"t m0 x312 h12e y3a5d ff9 fsae fc4 sc0 ls56f ws314\">Impact of </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x311 h12e y3a5e ff9 fsae fc4 sc0 ls570 ws2\">Underlying </td><td class=\"t m0 x37c h12e y3a5e ff9 fsae fc4 sc0 ls56f ws2\">foreign </td><td></td><td class=\"t m0 x37d h12e y3a5f ff9 fsae fc4 sc0 ls577 ws2\">Organic </td><td></td></tr><tr><td></td><td class=\"t m0 x37a h12e y3a60 ff9 fsae fc4 sc0 ls570 ws347\">as reported  </td><td class=\"t m0 x312 h12e y3a60 ff9 fsae fc4 sc0 ls56f ws353\">exchange  </td><td class=\"t m0 x37f h12e y3a60 ff9 fsae fc4 sc0 ls570 ws2\">Underlying </td><td class=\"t m0 x23d h12e y3a61 ff9 fsae fc4 sc0 ls576 ws2\">adjustments*<span class=\"_ _399\"> </span></td><td class=\"t m0 x380 h12e y3a62 ff9 fsae fc4 sc0 ls569 ws2\">Organic </td></tr><tr><td></td><td class=\"t m0 x3bf h12e y3a63 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x310 h12e y3a63 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x3bc h12e y3a64 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x2d8 h12e y3a64 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3a64 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3a65 ffa fsaf fc4 sc0 ls54b ws354\">Total revenue by type <span class=\"_ _c8\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _379\"></span> <span class=\"_ _21\"> </span><span class=\"_ _379\"></span> <span class=\"_ _379\"></span> <span class=\"_ _379\"></span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3a66 w1ed h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws304\">Software Subscription Revenue<span class=\"_ _399\"> </span></div></td><td class=\"c n x3c0 y3a66 w1ee h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws304\">1,910<span class=\"_ _399\"> </span></div></td><td class=\"c n x3c1 y3a66 w1bd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws304\">(34)<span class=\"_ _399\"> </span></div></td><td class=\"c n x3c2 y3a66 w1ef h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws304\">1,876<span class=\"_ _399\"> </span></div></td><td class=\"c n x3c3 y3a66 w1eb h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws304\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x3c4 y3a66 w1f0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws304\">1,882<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a67 w1f1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws302\">Other Recurring Revenue<span class=\"_ _399\"> </span></div></td><td class=\"c n x3c5 y3a67 w1f2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws302\">347<span class=\"_ _399\"> </span></div></td><td class=\"c n x3c6 y3a67 w1f3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws302\">(8)<span class=\"_ _399\"> </span></div></td><td class=\"c n x3c7 y3a67 w1f4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws302\">339<span class=\"_ _399\"> </span></div></td><td class=\"c n x3c8 y3a67 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws302\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x3c9 y3a67 w1f4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws302\">339<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a68 w1c8 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws30b\">Recurring revenue<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ca y3a68 w1f5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws355\">2,257<span class=\"_ _399\"> </span></div></td><td class=\"c n x3cb y3a68 w1ca h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws355\">(42)<span class=\"_ _399\"> </span></div></td><td class=\"c n x3cc y3a68 w1cb h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws355\">2,215<span class=\"_ _399\"> </span></div></td><td class=\"c n x3cd y3a68 w1cc h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws355\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ce y3a68 w1cd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws355\">2,221<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a69 w1f6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fd\">Other revenue<span class=\"_ _399\"> </span></div></td><td class=\"c n x3cf y3a69 w1d9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fd\">75<span class=\"_ _399\"> </span></div></td><td class=\"c n x3d0 y3a69 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fd\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x3d1 y3a69 w1d9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fd\">75<span class=\"_ _399\"> </span></div></td><td class=\"c n x3d2 y3a69 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fd\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x3d3 y3a69 w1d9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fd\">75<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w1b6 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2f9\">Total revenue<span class=\"_ _399\"> </span></div></td><td class=\"c n x3d4 y3947 w1f7 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws356\">2,332<span class=\"_ _399\"> </span></div></td><td class=\"c n x3d5 y3947 w1f8 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws356\">(42)<span class=\"_ _399\"> </span></div></td><td class=\"c n x3d6 y3947 w1ea h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws356\">2,290<span class=\"_ _399\"> </span></div></td><td class=\"c n x3d7 y3947 w1f9 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws356\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x3d8 y3947 w1ec h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws356\">2,296<span class=\"_ _399\"> </span></div></td></tr></table>Note: * <span class=\"_ _21\"> </span>Adjustments relate to the acquisition of Infineo and Anvyl, Inc. (\u201cAnvyl\u201d) in the previous year.<span class=\"_ _399\"> </span>Accounting policy  The Group reports revenue under two revenue categories and the basis of recognition for each category is described below:<span class=\"_ _5\"></span> <table class=\"s w28c h16e\" id=\"_cd30c355-5a21-47bd-90c4-d2be73814327\"><tr><td class=\"c n x1bb y3abb w28d h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls56b ws313\">Category and examples<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x48d y3abb w28e h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls538 ws369\">Accounting treatment<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x48e h13c y3abc ffa fsb3 fc4 sc0 ls59a ws376\">Recurring revenue </td><td></td><td class=\"t m0 x48f h131 y3abd ff9 fsaf fc4 sc0 ls54f ws2fc\">Recurring revenue is revenue earned from customers for the provision of a good or </td></tr><tr><td class=\"t m0 x48e h13d y3abe ff8 fsaf fc4 sc0 ls561 ws306\">Software subscription revenue </td><td></td><td class=\"t m0 x48f h131 y3abf ff9 fsaf fc4 sc0 ls543 ws30d\">service over a contractual term, with the customer being unable to continue to </td></tr><tr><td class=\"t m0 x48e h13d y3ac0 ff8 fsaf fc4 sc0 ls561 ws306\">Other subscription revenue </td><td></td><td class=\"t m0 x48f h131 y3ac1 ff9 fsaf fc4 sc0 ls53d ws300\">benefit from the full functionality of the good<span class=\"ls543 ws30d\"> or service without ongoing payments.</span><span class=\"ls543 ws30d\"> </span></td></tr><tr><td class=\"t m0 x48e h131 y3ac2 ff8 fsaf fc4 sc0 ls548 ws302\">Other recurring revenue<span class=\"ff9 ls7 ws2\"> </span></td><td></td><td class=\"t m0 x48f h131 y3ac3 ff9 fsaf fc4 sc0 ls53e ws2f2\">Subscription revenue is recurring revenue earned from customers for the provision </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac4 ff9 fsaf fc4 sc0 ls53d ws300\">of a service over a contractual term. In the event that the customer stops paying, </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac5 ff9 fsaf fc4 sc0 ls53d ws309\">they lose the legal right to use the software, and the Group has the ability to restrict </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac6 ff9 fsaf fc4 sc0 ls53d ws300\">the use of the product or service.  </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac7 ff9 fsaf fc4 sc0 ls54f ws2fc\">Other recurring revenue primarily comp<span class=\"ls53c ws2fd\">rises maintenance and support revenue</span><span class=\"ls53c ws2fd\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac8 ff9 fsaf fc4 sc0 ls53f ws308\">provided over a contractual term. In the <span class=\"ls543\">event that the customer stops paying,</span><span class=\"ls543\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac9 ff9 fsaf fc4 sc0 ls53d ws300\">they lose access to technical product support as well as any non-specified updates, </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3aca ff9 fsaf fc4 sc0 ls53d ws2fb\">upgrades and enhancements. Other recurring revenue also includes transaction </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3acb ff9 fsaf fc4 sc0 ls543 ws302\">and agent fees for transactional services which are billed on a consumption  </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3acc ff9 fsaf fc4 sc0 ls54d ws32e\">or per-unit basis.  </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3acd ff9 fsaf fc4 sc0 ls53d ws2fb\">Subscription revenue and other recurring revenue are usually recognised on a </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ace ff9 fsaf fc4 sc0 ls53d ws309\">straight-line basis over the term of the contract as control is transferred to the </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3acf ff9 fsaf fc4 sc0 ls548 ws302\">customer (including non-specified upgrad<span class=\"ls53f ws308\">es, when included</span><span class=\"ls53f ws308\">). An exception is </span></td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad0 ff9 fsaf fc4 sc0 ls54f ws2fc\">revenue from term licences embedded w<span class=\"ls53d ws300\">ithin a subscription contract for software</span><span class=\"ls53d ws300\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad1 ff9 fsaf fc4 sc0 ls53d ws303\">with significant standalone functionality which are expected to recur upon renewal </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad2 ff9 fsaf fc4 sc0 ls543 ws30d\">of the subscription offering. Revenue for these term licences is recognised when </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad3 ff9 fsaf fc4 sc0 ls552 ws30d\">control is transferred at inception of each subscription contract period. </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad4 ff9 fsaf fc4 sc0 ls543 ws302\">Further, revenue billed on a consumption or per-unit basis is recognised </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad5 ff9 fsaf fc4 sc0 ls53d ws300\">as the services are utilised. </td></tr><tr><td class=\"t m0 x48e h13c y3ad6 ffa fsb3 fc4 sc0 ls59b ws377\">Other revenue </td><td></td><td class=\"t m0 x48f h131 y3ad7 ff9 fsaf fc4 sc0 ls53f ws308\">Revenue relating to perpetual software licences with significant standalone </td></tr><tr><td class=\"t m0 x48e h13d y3ad8 ff8 fsaf fc4 sc0 ls53f ws304\">Software and software- </td><td></td><td class=\"t m0 x48f h131 y3ad9 ff9 fsaf fc4 sc0 ls53f ws308\">functionality and upgrades to such licenses is recognised when the control relating </td></tr><tr><td class=\"t m0 x48e h13d y3ada ff8 fsaf fc4 sc0 ls53f ws308\">related services </td><td></td><td class=\"t m0 x48f h131 y3adb ff9 fsaf fc4 sc0 ls53f ws300\">to the licence has been transferred, which is typically when electronic delivery has </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3adc ff9 fsaf fc4 sc0 ls53f ws300\">taken place. </td></tr><tr><td class=\"c x48e y3add w28 h13e\"><div class=\"t m0 x0 h13f y2f31 ff14 fsae fc4 sc0 ls7 ws2\">\u2022</div></td><td class=\"t m0 x490 h131 y3ade ffd fsae fc4 sc0 ls7 ws2\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws2fb\">Perpetual software licences </span></td><td></td></tr><tr><td class=\"c x48e y3add w28 h13e\"><div class=\"t m0 x0 h13f y2f33 ff14 fsae fc4 sc0 ls7 ws2\">\u2022</div></td><td class=\"t m0 x490 h131 y3adf ffd fsae fc4 sc0 ls7 ws2\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws317\">Upgrades to perpetual licences </span></td><td class=\"t m0 x48f h131 y3ae0 ff9 fsaf fc4 sc0 ls53f ws302\">Professional services and training revenue is usually recognised when delivered, </td></tr><tr><td class=\"c x48e y3add w28 h13e\"><div class=\"t m0 x0 h13f y2f35 ff14 fsae fc4 sc0 ls7 ws2\">\u2022</div></td><td class=\"t m0 x490 h131 y3ae1 ffd fsae fc4 sc0 ls7 ws2\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws302\">Professional services </span></td><td class=\"t m0 x48f h131 y3ae2 ff9 fsaf fc4 sc0 ls543 ws306\">or by reference to the stage of completion of the transaction at the end of the </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ae3 ff9 fsaf fc4 sc0 ls543 ws30d\">reporting period. This assessment is made by comparing the proportion of </td></tr><tr><td class=\"c x48e y3add w28 h13e\"><div class=\"t m0 x0 h13f y2f37 ff14 fsae fc4 sc0 ls7 ws2\">\u2022</div></td><td class=\"t m0 x490 h131 y3ae4 ffd fsae fc4 sc0 ls7 ws2\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561\">Training </span></td><td class=\"t m0 x48f h131 y3ae5 ff9 fsaf fc4 sc0 ls552 ws300\">contract costs incurred to date to the <span class=\"ws309\">total expected costs to completion.</span><span class=\"ws309\"> </span></td></tr></table>Identification of performance obligations When the Group enters into an agreement with a customer, <span class=\"ls53f ws308\">goods and services deliverable under the contract are </span>identified as separate performance obligations to the extent<span class=\"ls552 ws2fc\"> that the customer can benefit from the goods or services on </span>their own and that the separate goods and services are cons<span class=\"ls53f ws308\">idered distinct from other goods and services in the </span>agreement. Where individual goods and services do not <span class=\"ls560 ws30a\">meet the criteria to be id<span class=\"_ _0\"></span><span class=\"ls561 ws306\">entified as separate performance </span></span>obligations, they are aggregated with other goods and/or services in the agreement until a separate perform<span class=\"_ _0\"></span>ance obligation is identified.  Typically, the products and services outlined in the categories of revenue section qualify as separate performance obligations and the portion of the contractual fee allocat<span class=\"ls561 ws306\">ed (or allocated based on the standalone selling prices) </span>to them is recognised separately. Ho<span class=\"ws300\">wever, certain on-premise subscription <span class=\"ls543 ws30d\">contracts, which combine the delivery  </span></span>of on-premise software and maintenance and support servi<span class=\"ls53f ws308\">ces, require unbundling. Sage\u2019s cloud native services do </span>not require unbundling as the terms do not provide the custom<span class=\"ws30d\">er with a right to terminate the hosting contract and </span>take possession of the software.<span class=\"_ _399\"> </span>Determination of transaction price and standalone selling prices The Group determines the transaction price it is entitled to<span class=\"ls54d ws302\"> in return for providing the <span class=\"ls560 ws317\">promised obligations to the </span></span>customer based on the committed contractual amounts, net of<span class=\"ls53d ws300\"> sales taxes and discounts. Contract term<span class=\"_ _0\"></span>s generally </span>are monthly or annual, and customers either pay up-front<span class=\"ws30d\"> or over the term of the related service agreement. </span>The transaction price is allocated between the identifie<span class=\"ws317\">d obligations according to the relative standalone selling </span>prices (SSPs) of the performance obligations. The SSP of each<span class=\"ws30d\"> performance obligation deliverable in the contract is </span>determined according to the prices that the Group would obtain<span class=\"ws30d\"> by selling the same goods and/or services included in the </span>performance obligation to a similar customer on a standalone basi<span class=\"ls53f ws308\">s. The Group has established a hierarchy to identify the </span>SSPs that are used to allocate the transaction price of a custom<span class=\"ls560 ws317\">er contract to the performance obligations in the contract. </span>Where SSPs for on-premise offerings are observable and consi<span class=\"ls543 ws30d\">stent across the customer base, SSP estimates are derived </span>from pricing history. Where there are no directly observable<span class=\"ls552 ws309\"> estimates available, comparable products are utilised as a </span>basis of assessment or the residual approach is used. Under <span class=\"ls543 ws306\">the residual approach, the SSP for the offering is estimated </span>to be the total transaction price less the sum of the ob<span class=\"ls560 ws30d\">servable SSPs of other goods or services in the contract. </span>Timing of recognition  Revenue is recognised when the respective performance obliga<span class=\"ls53f ws308\">tions in the contract are delivered to the customer </span>and payment remains probable. \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws2f2\">Licences for standard on-premise software products are typi<span class=\"ws30d\">cally delivered by providing the customer with access to </span></span></span>download the software. The licence period starts when such access is granted and the customer therefore has control over the software. For licences which are dependent <span class=\"ls54f ws303\">on updates for ongoing functionality, the Group recognises </span>revenue rateably over the term of the contract. Typically<span class=\"ws309\">, this includes our payroll and tax compliance software. </span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws306\">Where the Group\u2019s performance obligation is the grant of a <span class=\"ls552 ws300\">right to continuously access a cloud offering for a certain </span></span></span>term, revenue is recognised rateably <span class=\"ls552\">over the term of the contract.  </span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws306\">Maintenance and support revenue is typically recognised based on time elapsed and thus rateably over the term </span></span>of the support arrangement. Typically, the Group\u2019s perform<span class=\"ws308\">ance obligation is to stand ready to provide technical </span>product support and unspecified updates, upgrades, and e<span class=\"ls561\">nhancements on a when-and-if-available basis. </span>The customers simultaneously receive and consume the benefits of these services. \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws302\">Professional services and classroom training revenue are typically recognised as they are delivered. Where the Group </span></span>stands ready to provide the service (such as access to lear<span class=\"ls54f ws2fc\">ning content), revenue is recognised based on time elapsed </span>and thus rateably over the service period.  \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws306\">Consumption-based services are recognised as the services are utilised. </span></span>Where revenue is recognised over time in accordance with IFRS 15<span class=\"ls53e ws301\">, it is typically recorded on a daily basis to reflect the </span>continuous transfer of control. In certain cases, a monthly r<span class=\"ls543 ws302\">ecognition approach is applied where it provides a reliable </span>representation of the performance obligation pattern and al<span class=\"ls543 ws30d\">igns with the substance of the contractual arrangement.  </span>Identification of contract with the customer  When the Group sells goods or services through a busines<span class=\"ws30d\">s partner, a key consideration is determining whether the </span>business partner or the end user is Sage\u2019s customer. The <span class=\"ws308\">key criterion in this determination is whether the business </span>partner has taken control of the product. Considering the <span class=\"ls543\">nature of Sage\u2019s subscription products and support services, </span>this is usually assessed based on whether the business partne<span class=\"ls552 ws2fc\">r has responsibility for payment, has discretion to set </span>prices, and takes on the risks and rewards of the prod<span class=\"ls548 ws2f2\">uct from Sage. See \u201cAccounting estimates and judgements\u201d </span>in note 1 for details.<span class=\"_ _399\"> </span>Principal versus agent considerations<span class=\"_ _399\"> </span> When the Group has control of third-party goods or services prio<span class=\"ls560 ws30a\">r to delivery to a customer, th<span class=\"_ _0\"></span><span class=\"ls543 ws30d\">en the Group is the principal<span class=\"_ _399\"> </span></span></span><span class=\"ls560 ws30a\"><span class=\"ls543 ws30d\"> </span></span>in the sale to the customer. As a principal, receipts from <span class=\"ls561 ws317\">customers and payments to suppliers are reported on a gross<span class=\"_ _399\"> </span></span><span class=\"ls561 ws317\"> </span>basis in revenue and cost of sales.  If the Group does not have control of third-party goods or servi<span class=\"ls547 ws30c\">ces prior to transfer to a cust<span class=\"ls561 ws306\">omer, then the Group is acting<span class=\"_ _399\"> </span></span></span><span class=\"ls547 ws30c\"><span class=\"ls561 ws306\"> </span></span>as an agent for the supplier and revenue in respect of the rele<span class=\"ws308\">vant obligations is recognised net of any related payments<span class=\"_ _399\"> </span></span><span class=\"ws308\"> </span>to the supplier and reported revenue repres<span class=\"ws30b\">ents the margin earned by the Group. </span><span class=\"ws30b\"> </span>Whether the Group is considered to be the principal or <span class=\"ls548 ws302\">an agent in the transaction depends on analysis by management<span class=\"_ _399\"> </span></span><span class=\"ls548 ws302\"> </span>of both the legal form and substance <span class=\"ls53c ws2fd\">of the agreement between the Group a<span class=\"ls552 ws309\">nd its supplier. This takes into account<span class=\"_ _399\"> </span></span></span><span class=\"ls53c ws2fd\"><span class=\"ls552 ws309\"> </span></span>whether Sage bears the price, inventory, and performance risks associated with the transaction.<span class=\"_ _399\"> </span><span class=\"_ _5\"></span> Practical expedients<span class=\"_ _399\"> </span> As the majority of contracts have a term of one year or le<span class=\"_ _0\"></span><span class=\"ls543 ws2f2\">ss, the Group has applied the following practical expedients:<span class=\"_ _399\"> </span></span><span class=\"ls543 ws2f2\"> </span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws317\">The aggregate transaction price allocated to the unsatisfie<span class=\"ls552 ws2f2\">d or partially unsatisfied performance obligations at<span class=\"_ _0\"></span> the<span class=\"_ _399\"> </span></span></span></span><span class=\"ffd\"><span class=\"ff9 fsaf ls560 ws317\"><span class=\"ls552 ws2f2\"> </span></span></span>end of the reporting period is not disclosed.<span class=\"_ _399\"> </span> \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls54f ws303\">Any financing component is not considered when determining the transaction price.<span class=\"_ _399\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-377": {
   "value": "2.2 Operating profit by segment <table class=\"s w1fa h166\" id=\"_d7471133-11e0-41d4-9b7c-99211697b937\"><tr><td></td><td></td><td></td><td class=\"c n x3d9 y3a6a w16f h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56a ws336\">Year ended 30 September 2025<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x3da y3a6a w170 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56d ws2\">Change<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x3db h12f y3a6b ffa fsae fc4 sc0 ls56a ws2\">Underlying </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3dc h12f y3a6c ffa fsae fc4 sc0 ls578 ws2\">Underlying </td><td class=\"t m0 x3dd h12f y3a6c ffa fsae fc4 sc0 ls592 ws2\">and </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x282 h12f y3a6d ffa fsae fc4 sc0 ls55a ws358\">Statutory  </td><td class=\"t m0 x3de h12f y3a6d ffa fsae fc4 sc0 ls578 ws359\">adjustments  </td><td class=\"t m0 x3df h12f y3a6d ffa fsae fc4 sc0 ls56d ws2\">Organic </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x3e0 h12f y3a6e ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x23b h12f y3a6e ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"c n x3e1 y3a6f w171 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls537 ws2\">\u00a3m<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x3e2 y3a6f w1fb h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls577 ws35a\">Statutory Underlying<span class=\"_ _399\"> </span></div></td><td class=\"c n x3e3 y3a6f w1fc h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls577 ws35a\">Organic<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a70 ffa fsaf fc4 sc0 ls541 ws2f3\">Operating profit by segment <span class=\"_ _244\"> </span><span class=\"ff9 ls7 ws2\"> <span class=\"_ _12c\"> </span> <span class=\"_ _17f\"> </span><span class=\"ls624 ws436\"> <span class=\"_ _37a\"></span> <span class=\"_ _15c\"></span><span class=\"_ _37a\"></span> <span class=\"_ _37a\"></span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3a71 w175 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws306\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x3e4 y3a71 waa h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">231<span class=\"_ _399\"> </span></div></td><td class=\"c n x3e5 y3a71 w1fd h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">26<span class=\"_ _399\"> </span></div></td><td class=\"c n x3e6 y3a71 w1fe h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">257<span class=\"_ _399\"> </span></div></td><td class=\"c n x3e7 y3a71 w1ff h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls57e ws35b\">21%<span class=\"_ _399\"> </span></div></td><td class=\"c n x3e8 y3a71 w200 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls57e ws35b\">14%<span class=\"_ _399\"> </span></div></td><td class=\"c n x3e9 y3a71 w201 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls57e ws35b\">15%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3a72 ff9 fsaf fc4 sc0 ls542 ws2\">UKIA </td><td class=\"c n x3ea y3a73 w202 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls550 ws2\">182<span class=\"_ _399\"> </span></div></td><td class=\"c n x3eb y3a73 w203 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">25<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ec y3a73 wbd h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">207<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ed y3a73 w18c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws35c\">17%<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ee y3a73 w19b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws35c\">12%<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ef y3a73 w179 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws35c\">12%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3a74 ff9 fsaf fc4 sc0 ls542 ws2\">Europe </td><td class=\"c n x3f0 y39e6 w204 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54f ws2\">117<span class=\"_ _399\"> </span></div></td><td class=\"c n x3f1 y39e6 w205 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">19<span class=\"_ _399\"> </span></div></td><td class=\"c n x2d0 y39e6 w206 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">136<span class=\"_ _399\"> </span></div></td><td class=\"c n x3f2 y39e6 w1ff h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls57e ws35d\">12%<span class=\"_ _399\"> </span></div></td><td class=\"c n x3f3 y39e6 w8f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls57e ws35d\">31%<span class=\"_ _399\"> </span></div></td><td class=\"c n x3f4 y39e6 w207 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls57e ws35d\">28%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a75 ffa fsaf fc4 sc0 ls53c ws2f9\">Total operating profit </td><td class=\"c n x3f5 y3947 w39 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">530<span class=\"_ _399\"> </span></div></td><td class=\"c n x3f6 y3947 w186 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">70<span class=\"_ _399\"> </span></div></td><td class=\"c n x3f7 y3947 w208 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54a ws2\">600<span class=\"_ _399\"> </span></div></td><td class=\"c n x3f8 y3947 w18c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws35e\">17%<span class=\"_ _399\"> </span></div></td><td class=\"c n x3f9 y3947 w18c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws35e\">17%<span class=\"_ _399\"> </span></div></td><td class=\"c n x3fa y3947 w209 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws35e\">16%<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w20a h167\" id=\"_763d8f42-dbfe-4920-bb91-3914cca8280c\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x381 h12e y3a76 ff9 fsae fc4 sc0 ls56f ws314\">Year ended 30 September 2024 </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x289 h12e y3a77 ff9 fsae fc4 sc0 ls56f ws361\">Impact of  </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3fb h12e y3a78 ff9 fsae fc4 sc0 ls570 ws2\">Underlying </td><td class=\"t m0 x3fc h12e y3a79 ff9 fsae fc4 sc0 ls570 ws347\">Underlying as </td><td class=\"t m0 x3fd h12e y3a7a ff9 fsae fc4 sc0 ls56f ws362\">foreign  </td><td></td><td class=\"t m0 x37d h12e y3a7b ff9 fsae fc4 sc0 ls569 ws2ff\">Organic  </td><td></td></tr><tr><td></td><td class=\"t m0 x3fe h12e y3a7c ff9 fsae fc4 sc0 ls576 ws35f\">Statutory  </td><td class=\"t m0 x3ff h12e y3a7d ff9 fsae fc4 sc0 ls576 ws360\">adjustments  </td><td class=\"t m0 x283 h12e y3a7e ff9 fsae fc4 sc0 ls569 ws316\">reported  </td><td class=\"t m0 x289 h12e y3a7f ff9 fsae fc4 sc0 ls56f ws363\">exchange  </td><td class=\"t m0 x400 h12e y3a80 ff9 fsae fc4 sc0 ls570 ws2\">Underlying </td><td class=\"t m0 x23d h12e y3a81 ff9 fsae fc4 sc0 ls569 ws2\">adjustments*<span class=\"_ _399\"> </span></td><td class=\"t m0 x401 h12e y3a82 ff9 fsae fc4 sc0 ls569 ws364\">Organic  </td></tr><tr><td></td><td class=\"t m0 x402 h12e y3a83 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x3e0 h12e y3a84 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x23b h12e y3a85 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x28e h12e y3a86 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x381 h12e y3a86 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x2d8 h12e y3a87 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x403 h12e y3a87 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3a88 ffa fsaf fc4 sc0 ls541 ws2f3\">Operating profit by segment <span class=\"_ _75\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37b\"></span> <span class=\"_ _21\"> </span><span class=\"_ _37b\"></span> <span class=\"_ _20c\"></span><span class=\"_ _37b\"></span> <span class=\"_ _37b\"></span> <span class=\"_ _7\"> </span><span class=\"_ _37b\"></span> <span class=\"_ _12\"></span><span class=\"_ _37b\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3a89 w20b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws308\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x404 y3a89 w20c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws308\">192<span class=\"_ _399\"> </span></div></td><td class=\"c n x405 y3a89 w20d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws308\">43<span class=\"_ _399\"> </span></div></td><td class=\"c n x406 y3a89 w20e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws308\">235<span class=\"_ _399\"> </span></div></td><td class=\"c n x407 y3a89 w20f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws308\">(11)<span class=\"_ _399\"> </span></div></td><td class=\"c n x408 y3a89 w210 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws308\">224<span class=\"_ _399\"> </span></div></td><td class=\"c n x409 y3a89 w211 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws308\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x40a y3a89 w212 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws308\">223<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a8a w213 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws365\">UKIA<span class=\"_ _399\"> </span></div></td><td class=\"c n x40b y3a8a w214 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws365\">155<span class=\"_ _399\"> </span></div></td><td class=\"c n x40c y3a8a w215 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws365\">33<span class=\"_ _399\"> </span></div></td><td class=\"c n x40d y3a8a w216 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws365\">188<span class=\"_ _399\"> </span></div></td><td class=\"c n x40e y3a8a w217 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws365\">(3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x40f y3a8a w218 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws365\">185<span class=\"_ _399\"> </span></div></td><td class=\"c n x410 y3a8a w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws365\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x411 y3a8a w218 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws365\">185<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a8b w219 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws366\">Europe<span class=\"_ _399\"> </span></div></td><td class=\"c n x412 y3a8b w21a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws366\">105<span class=\"_ _399\"> </span></div></td><td class=\"c n x413 y3a8b w21b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws366\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x414 y3a8b w21c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws366\">106<span class=\"_ _399\"> </span></div></td><td class=\"c n x415 y3a8b w21d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws366\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x416 y3a8b w21e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws366\">104<span class=\"_ _399\"> </span></div></td><td class=\"c n x417 y3a8b w21f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws366\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x418 y3a8b w220 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws366\">107<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w221 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2f9\">Total operating profit<span class=\"_ _399\"> </span></div></td><td class=\"c n x419 y3947 w222 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws367\">452<span class=\"_ _399\"> </span></div></td><td class=\"c n x41a y3947 w223 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws367\">77<span class=\"_ _399\"> </span></div></td><td class=\"c n x41b y3947 w224 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws367\">529<span class=\"_ _399\"> </span></div></td><td class=\"c n x41c y3947 w225 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws367\">(16)<span class=\"_ _399\"> </span></div></td><td class=\"c n x41d y3947 w226 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws367\">513<span class=\"_ _399\"> </span></div></td><td class=\"c n x41e y3947 w227 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws367\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x41f y3947 w228 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws367\">515<span class=\"_ _399\"> </span></div></td></tr></table>Note: * <span class=\"_ _21\"> </span>Adjustments relate to the acquisition of Infineo and Anvyl in the previous year. The results by segment from cont<span class=\"ls53e ws2f2\">inuing operations were as follows:<span class=\"_ _0\"></span> </span><table class=\"s w229 h168\" id=\"_c7c7a1d4-b28d-4a45-8562-21de3aadbebf\"><tr><td></td><td></td><td class=\"t m0 x420 h12f y3a8c ffa fsae fc4 sc0 ls578 ws2\">North </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x23b h12f y3a8d ffa fsae fc4 sc0 ls536 ws2\">America </td><td class=\"t m0 x242 h12f y3a8d ffa fsae fc4 sc0 ls592 ws2\">UKIA </td><td class=\"t m0 x421 h12f y3a8d ffa fsae fc4 sc0 ls56d ws2\">Europe </td><td class=\"t m0 x28c h12f y3a8d ffa fsae fc4 sc0 ls595 ws2\">Group </td></tr><tr><td class=\"c n x1bb y3a8e w22a h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls538 ws369\">Year ended 30 September 2025<span class=\"_ _399\"> </span></div></td><td class=\"c n x422 y3a8e w22b h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls55a ws2\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x37c h12f y3a8f ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x423 h12f y3a8f ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x424 h12f y3a8f ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3a8f ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3a90 w2b h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">Revenue<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x425 y3a90 w22c h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls561 ws2\">1,138<span class=\"_ _399\"> </span></div></td><td class=\"c n x426 y3a90 w19c h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls544 ws2\">729<span class=\"_ _399\"> </span></div></td><td class=\"c n x427 y3a90 w19d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">646<span class=\"_ _399\"> </span></div></td><td class=\"c n x428 y3a90 w2d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">2,513<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3999 w22d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls545 ws304\">Segment statutory operating profit<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x429 y3999 w22e h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">231<span class=\"_ _399\"> </span></div></td><td class=\"c n x42a y3999 w202 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2\">182<span class=\"_ _399\"> </span></div></td><td class=\"c n x42b y3999 w22f h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54f ws2\">117<span class=\"_ _399\"> </span></div></td><td class=\"c n x42c y3999 w39 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">530<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y399b w230 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws2fa\">Finance income<span class=\"_ _399\"> </span></div></td><td class=\"c n x42d y399b w231 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws2fa\">3.5<span class=\"_ _399\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x42e y399b w3d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">12<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y399c w232 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30b\">Finance costs<span class=\"_ _399\"> </span></div></td><td class=\"c n x42f y399c w233 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30b\">3.5</div></td><td></td><td></td><td></td><td class=\"t m0 x284 h130 y3a91 ffa fsaf fc4 sc0 ls7 ws2\"> <span class=\"_ _122\"> </span> <span class=\"_ _12c\"> </span> <span class=\"_ _15d\"> </span><span class=\"ls53f\">(58) </span></td></tr><tr><td class=\"t m0 x1c1 h130 y3a92 ffa fsaf fc4 sc0 ls53c ws2f9\">Profit before income tax  <span class=\"_ _258\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x284 h130 y3a93 ffa fsaf fc4 sc0 ls7 ws2\"> <span class=\"_ _122\"> </span> <span class=\"_ _12c\"> </span> <span class=\"_ _7b\"> </span><span class=\"ls54a\">484 </span></td></tr><tr><td class=\"c n x1bb y39e6 w44 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54b ws2f2\">Income tax expense<span class=\"_ _399\"> </span></div></td><td class=\"c n x430 y39e6 w234 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54b ws2f2\">4<span class=\"_ _399\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x431 y39e6 w235 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54d ws2\">(115)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a94 ffa fsaf fc4 sc0 ls53c ws2f9\">Profit for the year  <span class=\"_ _b9\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x284 h130 y3a95 ffa fsaf fc4 sc0 ls7 ws2\"> <span class=\"_ _122\"> </span> <span class=\"_ _12c\"> </span> <span class=\"_ _255\"> </span><span class=\"ls544\">369 </span></td></tr></table>Reconciliation of underlying operating pr<span class=\"ls560 ws30a\">ofit to statutory operating profit: </span><table class=\"s w236 h169\" id=\"_b92f548f-4e80-40da-b6fd-3d0eebaa4b61\"><tr><td></td><td></td><td class=\"t m0 x1f4 h12f y3a96 ffa fsae fc4 sc0 ls577 ws358\">North  </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x432 h12f y3a97 ffa fsae fc4 sc0 ls596 ws36a\">America  </td><td class=\"t m0 x433 h12f y3a97 ffa fsae fc4 sc0 ls592 ws36b\">UKIA  </td><td class=\"t m0 x434 h12f y3a97 ffa fsae fc4 sc0 ls56d ws2ff\">Europe  </td><td class=\"t m0 x435 h12f y3a97 ffa fsae fc4 sc0 ls595 ws314\">Group  </td></tr><tr><td class=\"c n x1bb y3a98 w22a h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls538 ws369\">Year ended 30 September 2025<span class=\"_ _399\"> </span></div></td><td class=\"c n x436 y3a98 w237 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls55a ws2\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x37f h12f y3a99 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x437 h12f y3a99 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x438 h12f y3a99 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3a99 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3a9a w238 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53d ws2fb\">Underlying operating profit<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x439 y3a9a w239 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">257<span class=\"_ _399\"> </span></div></td><td class=\"c n x43a y3a9a w23a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">207<span class=\"_ _399\"> </span></div></td><td class=\"c n x43b y3a9a w23b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">136<span class=\"_ _399\"> </span></div></td><td class=\"c n x43c y3a9a w208 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54a ws2\">600<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a71 w23c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws2fc\">Amortisation of acquired intangible assets<span class=\"_ _399\"> </span></div></td><td class=\"c n x43d y3a71 w23d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws2fc\">3.6<span class=\"_ _399\"> </span></div></td><td class=\"c n x43e y3a71 w23e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">(18)<span class=\"_ _399\"> </span></div></td><td class=\"c n x43f y3a71 w140 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">(18)<span class=\"_ _399\"> </span></div></td><td class=\"c n x440 y3a71 w23f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54d ws2\">(6)<span class=\"_ _399\"> </span></div></td><td class=\"c n x441 y3a71 w240 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls561 ws2\">(42)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a9b w241 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws308\">Other acquisition-related items<span class=\"_ _399\"> </span></div></td><td class=\"c n x442 y3a9b w23d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws308\">3.6<span class=\"_ _399\"> </span></div></td><td class=\"c n x443 y3a73 w242 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53d ws2\">(10)<span class=\"_ _399\"> </span></div></td><td class=\"c n x444 y3a73 w1b7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls540 ws2\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x445 y3a73 wec h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53d ws2\">(14)<span class=\"_ _399\"> </span></div></td><td class=\"c n x446 y3a73 w243 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(31)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a9c w244 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fa\">Non-recurring items<span class=\"_ _399\"> </span></div></td><td class=\"c n x447 y3a9c w245 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fa\">3.6<span class=\"_ _399\"> </span></div></td><td class=\"c n x448 y39e6 w88 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x449 y39e6 w246 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x44a y39e6 wdc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x44b y39e6 w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3a9d ffa fsaf fc4 sc0 ls542 ws303\">Statutory operating profit <span class=\"_ _25d\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td class=\"c n x44c y3947 waa h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">231<span class=\"_ _399\"> </span></div></td><td class=\"c n x44d y3947 w248 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">182<span class=\"_ _399\"> </span></div></td><td class=\"c n x44e y3947 w249 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54b ws2\">117<span class=\"_ _399\"> </span></div></td><td class=\"c n x44f y3947 w39 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">530<span class=\"_ _399\"> </span></div></td></tr></table>The results by segment from cont<span class=\"ls53e ws2f2\">inuing operations were as follows:<span class=\"_ _0\"></span> </span><table class=\"s w24a h16a\" id=\"_fcc0b214-ed2a-4869-b75a-df08130e5979\"><tr><td></td><td></td><td class=\"t m0 x450 h12e y3a9e ff9 fsae fc4 sc0 ls570 ws36c\">North  </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x451 h12e y3a9f ff9 fsae fc4 sc0 ls569 ws312\">America  </td><td class=\"t m0 x452 h12e y3a9f ff9 fsae fc4 sc0 ls55a ws2\">UKIA </td><td class=\"t m0 x424 h12e y3a9f ff9 fsae fc4 sc0 ls56b ws336\">Europe  </td><td class=\"t m0 x239 h12e y3a9f ff9 fsae fc4 sc0 ls56b ws361\">Group  </td></tr><tr><td class=\"c n x1bb y3aa1 w24b h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls56f ws314\">Year ended 30 September 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n x453 y3aa1 w24c h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls56f ws314\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x37f h12e y3aa2 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x238 h12e y3aa2 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x290 h12e y3aa2 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3aa3 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3aa4 w2b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">Revenue<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x454 y3aa4 w24d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws36d\">1,052<span class=\"_ _399\"> </span></div></td><td class=\"c n x455 y3aa4 w24e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws36d\">670<span class=\"_ _399\"> </span></div></td><td class=\"c n x456 y3aa4 w24f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws36d\">610<span class=\"_ _399\"> </span></div></td><td class=\"c n x457 y3aa4 w250 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws36d\">2,332<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3999 w22d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws304\">Segment statutory operating profit<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x458 y3999 w251 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws36e\">192<span class=\"_ _399\"> </span></div></td><td class=\"c n x459 y3999 w252 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws36e\">155<span class=\"_ _399\"> </span></div></td><td class=\"c n x45a y3999 w253 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws36e\">105<span class=\"_ _399\"> </span></div></td><td class=\"c n x45b y3999 w254 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws36e\">452<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aa5 w255 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws2fa\">Finance income<span class=\"_ _399\"> </span></div></td><td class=\"c n x45c y3aa5 w256 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws2fa\">3.5<span class=\"_ _399\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x45d y3aa5 w257 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws2fa\">19<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y399c w258 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws304\">Finance costs<span class=\"_ _399\"> </span></div></td><td class=\"c n x45e y399c w259 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws304\">3.5<span class=\"_ _399\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x45f y399c w60 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws304\">(45)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aa6 w25a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2f9\">Profit before income tax<span class=\"_ _399\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x460 y3aa6 w43 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws36f\">426<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a8b w25b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">Income tax expense<span class=\"_ _399\"> </span></div></td><td class=\"c n x461 y3a8b w234 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">4<span class=\"_ _399\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x462 y3a8b w25c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">(103)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w53 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54f ws2fa\">Profit for the year<span class=\"_ _399\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x463 y3947 w25d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53c ws370\">323<span class=\"_ _399\"> </span></div></td></tr></table>Reconciliation of underlying operating pr<span class=\"ls560 ws30a\">ofit to statutory operating profit: </span><table class=\"s w25e h16b\" id=\"_c5793876-0b19-4298-9bc0-d0ffdae03866\"><tr><td></td><td></td><td class=\"t m0 x450 h12e y3aa7 ff9 fsae fc4 sc0 ls577 ws2\">North </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x464 h12e y3aa8 ff9 fsae fc4 sc0 ls569 ws2\">America </td><td class=\"t m0 x452 h12e y3aa9 ff9 fsae fc4 sc0 ls55a ws2\">UKIA </td><td class=\"t m0 x424 h12e y3aa9 ff9 fsae fc4 sc0 ls55a ws2\">Europe </td><td class=\"t m0 x239 h12e y3aa9 ff9 fsae fc4 sc0 ls56d ws2\">Group </td></tr><tr><td class=\"c n x1bb y3aaa w25f h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls569 ws312\">Year ended 30 September 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n x465 y3aaa w260 h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls569 ws312\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x37f h12e y3aab ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x238 h12e y3aab ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x290 h12e y3aab ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3aab ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3aac w261 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">Underlying operating profit as reported<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x466 y3aac w262 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">235<span class=\"_ _399\"> </span></div></td><td class=\"c n x467 y3aac w216 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">188<span class=\"_ _399\"> </span></div></td><td class=\"c n x468 y3aac w263 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">106<span class=\"_ _399\"> </span></div></td><td class=\"c n x469 y3aac w264 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">529<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a89 w265 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws306\">Amortisation of acquired intangible assets<span class=\"_ _399\"> </span></div></td><td class=\"c n x46a y3a89 w266 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws306\">3.6<span class=\"_ _399\"> </span></div></td><td class=\"c n x46b y3a89 w267 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws306\">(24)<span class=\"_ _399\"> </span></div></td><td class=\"c n x46c y3a89 w268 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws306\">(20)<span class=\"_ _399\"> </span></div></td><td class=\"c n x46d y3a89 w269 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws306\">(4)<span class=\"_ _399\"> </span></div></td><td class=\"c n x46e y3a89 w26a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws306\">(48)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a9b w26b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws30a\">Other acquisition-related items<span class=\"_ _399\"> </span></div></td><td class=\"c n x46f y3a9b w26c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws30a\">3.6<span class=\"_ _399\"> </span></div></td><td class=\"c n x470 y3a9b w26d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws30a\">(19)<span class=\"_ _399\"> </span></div></td><td class=\"c n x471 y3a9b w26e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws30a\">(13)<span class=\"_ _399\"> </span></div></td><td class=\"c n x472 y3a9b w26f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws30a\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x473 y3a9b w270 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws30a\">(34)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a9c w271 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2f9\">Non-recurring items<span class=\"_ _399\"> </span></div></td><td class=\"c n x474 y3a9c w272 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2f9\">3.6<span class=\"_ _399\"> </span></div></td><td class=\"c n x475 y3a9c w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2f9\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x476 y3a9c w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2f9\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x477 y3a9c w4c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2f9\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n x478 y3a9c w4c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2f9\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w273 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls542 ws303\">Statutory operating profit<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x479 y3947 w274 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws371\">192<span class=\"_ _399\"> </span></div></td><td class=\"c n x47a y3947 w275 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws371\">155<span class=\"_ _399\"> </span></div></td><td class=\"c n x47b y3947 w253 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws371\">105<span class=\"_ _399\"> </span></div></td><td class=\"c n x47c y3947 w254 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws371\">452<span class=\"_ _399\"> </span></div></td></tr></table>No impairment losses are reported by t<span class=\"ls53d ws308\">he Group during the year (2024: \u00a3nil).</span><div class=\"t m0 h13a ffa fsb1 fc4 sc0 ls57f ws2 gsf3\">3 Profit before income tax </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2f2 gsf4\">This note sets out the Group\u2019s profit before tax, by looking in more detail at the key operating costs, including </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gsf5\">a breakdown of the costs incurred as an employer, research a<span class=\"ls53f\">nd development costs, the cost of the external audit of the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws300 gsf6\">Group\u2019s financial statements, and finance costs. This note <span class=\"ls552 ws309\">also sets out the Group\u2019s revenue recognition policy. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gsf7\">In addition, this note explains the accounting applied to leas<span class=\"ls54f ws2fc\">es entered into by the Group as a lessee and analyses the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gsf8\">amounts recognised for leases on the bal<span class=\"ws306\">ance sheet and in the income statement. </span></div>Accounting policy  The Group reports revenue under two revenue categories and the basis of recognition for each category is described below:<span class=\"_ _5\"></span> <table class=\"s w28c h16e\" id=\"_cd30c355-5a21-47bd-90c4-d2be73814327\"><tr><td class=\"c n x1bb y3abb w28d h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls56b ws313\">Category and examples<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x48d y3abb w28e h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls538 ws369\">Accounting treatment<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x48e h13c y3abc ffa fsb3 fc4 sc0 ls59a ws376\">Recurring revenue </td><td></td><td class=\"t m0 x48f h131 y3abd ff9 fsaf fc4 sc0 ls54f ws2fc\">Recurring revenue is revenue earned from customers for the provision of a good or </td></tr><tr><td class=\"t m0 x48e h13d y3abe ff8 fsaf fc4 sc0 ls561 ws306\">Software subscription revenue </td><td></td><td class=\"t m0 x48f h131 y3abf ff9 fsaf fc4 sc0 ls543 ws30d\">service over a contractual term, with the customer being unable to continue to </td></tr><tr><td class=\"t m0 x48e h13d y3ac0 ff8 fsaf fc4 sc0 ls561 ws306\">Other subscription revenue </td><td></td><td class=\"t m0 x48f h131 y3ac1 ff9 fsaf fc4 sc0 ls53d ws300\">benefit from the full functionality of the good<span class=\"ls543 ws30d\"> or service without ongoing payments.</span><span class=\"ls543 ws30d\"> </span></td></tr><tr><td class=\"t m0 x48e h131 y3ac2 ff8 fsaf fc4 sc0 ls548 ws302\">Other recurring revenue<span class=\"ff9 ls7 ws2\"> </span></td><td></td><td class=\"t m0 x48f h131 y3ac3 ff9 fsaf fc4 sc0 ls53e ws2f2\">Subscription revenue is recurring revenue earned from customers for the provision </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac4 ff9 fsaf fc4 sc0 ls53d ws300\">of a service over a contractual term. In the event that the customer stops paying, </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac5 ff9 fsaf fc4 sc0 ls53d ws309\">they lose the legal right to use the software, and the Group has the ability to restrict </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac6 ff9 fsaf fc4 sc0 ls53d ws300\">the use of the product or service.  </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac7 ff9 fsaf fc4 sc0 ls54f ws2fc\">Other recurring revenue primarily comp<span class=\"ls53c ws2fd\">rises maintenance and support revenue</span><span class=\"ls53c ws2fd\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac8 ff9 fsaf fc4 sc0 ls53f ws308\">provided over a contractual term. In the <span class=\"ls543\">event that the customer stops paying,</span><span class=\"ls543\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac9 ff9 fsaf fc4 sc0 ls53d ws300\">they lose access to technical product support as well as any non-specified updates, </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3aca ff9 fsaf fc4 sc0 ls53d ws2fb\">upgrades and enhancements. Other recurring revenue also includes transaction </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3acb ff9 fsaf fc4 sc0 ls543 ws302\">and agent fees for transactional services which are billed on a consumption  </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3acc ff9 fsaf fc4 sc0 ls54d ws32e\">or per-unit basis.  </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3acd ff9 fsaf fc4 sc0 ls53d ws2fb\">Subscription revenue and other recurring revenue are usually recognised on a </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ace ff9 fsaf fc4 sc0 ls53d ws309\">straight-line basis over the term of the contract as control is transferred to the </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3acf ff9 fsaf fc4 sc0 ls548 ws302\">customer (including non-specified upgrad<span class=\"ls53f ws308\">es, when included</span><span class=\"ls53f ws308\">). An exception is </span></td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad0 ff9 fsaf fc4 sc0 ls54f ws2fc\">revenue from term licences embedded w<span class=\"ls53d ws300\">ithin a subscription contract for software</span><span class=\"ls53d ws300\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad1 ff9 fsaf fc4 sc0 ls53d ws303\">with significant standalone functionality which are expected to recur upon renewal </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad2 ff9 fsaf fc4 sc0 ls543 ws30d\">of the subscription offering. Revenue for these term licences is recognised when </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad3 ff9 fsaf fc4 sc0 ls552 ws30d\">control is transferred at inception of each subscription contract period. </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad4 ff9 fsaf fc4 sc0 ls543 ws302\">Further, revenue billed on a consumption or per-unit basis is recognised </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad5 ff9 fsaf fc4 sc0 ls53d ws300\">as the services are utilised. </td></tr><tr><td class=\"t m0 x48e h13c y3ad6 ffa fsb3 fc4 sc0 ls59b ws377\">Other revenue </td><td></td><td class=\"t m0 x48f h131 y3ad7 ff9 fsaf fc4 sc0 ls53f ws308\">Revenue relating to perpetual software licences with significant standalone </td></tr><tr><td class=\"t m0 x48e h13d y3ad8 ff8 fsaf fc4 sc0 ls53f ws304\">Software and software- </td><td></td><td class=\"t m0 x48f h131 y3ad9 ff9 fsaf fc4 sc0 ls53f ws308\">functionality and upgrades to such licenses is recognised when the control relating </td></tr><tr><td class=\"t m0 x48e h13d y3ada ff8 fsaf fc4 sc0 ls53f ws308\">related services </td><td></td><td class=\"t m0 x48f h131 y3adb ff9 fsaf fc4 sc0 ls53f ws300\">to the licence has been transferred, which is typically when electronic delivery has </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3adc ff9 fsaf fc4 sc0 ls53f ws300\">taken place. </td></tr><tr><td class=\"c x48e y3add w28 h13e\"><div class=\"t m0 x0 h13f y2f31 ff14 fsae fc4 sc0 ls7 ws2\">\u2022</div></td><td class=\"t m0 x490 h131 y3ade ffd fsae fc4 sc0 ls7 ws2\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws2fb\">Perpetual software licences </span></td><td></td></tr><tr><td class=\"c x48e y3add w28 h13e\"><div class=\"t m0 x0 h13f y2f33 ff14 fsae fc4 sc0 ls7 ws2\">\u2022</div></td><td class=\"t m0 x490 h131 y3adf ffd fsae fc4 sc0 ls7 ws2\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws317\">Upgrades to perpetual licences </span></td><td class=\"t m0 x48f h131 y3ae0 ff9 fsaf fc4 sc0 ls53f ws302\">Professional services and training revenue is usually recognised when delivered, </td></tr><tr><td class=\"c x48e y3add w28 h13e\"><div class=\"t m0 x0 h13f y2f35 ff14 fsae fc4 sc0 ls7 ws2\">\u2022</div></td><td class=\"t m0 x490 h131 y3ae1 ffd fsae fc4 sc0 ls7 ws2\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws302\">Professional services </span></td><td class=\"t m0 x48f h131 y3ae2 ff9 fsaf fc4 sc0 ls543 ws306\">or by reference to the stage of completion of the transaction at the end of the </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ae3 ff9 fsaf fc4 sc0 ls543 ws30d\">reporting period. This assessment is made by comparing the proportion of </td></tr><tr><td class=\"c x48e y3add w28 h13e\"><div class=\"t m0 x0 h13f y2f37 ff14 fsae fc4 sc0 ls7 ws2\">\u2022</div></td><td class=\"t m0 x490 h131 y3ae4 ffd fsae fc4 sc0 ls7 ws2\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561\">Training </span></td><td class=\"t m0 x48f h131 y3ae5 ff9 fsaf fc4 sc0 ls552 ws300\">contract costs incurred to date to the <span class=\"ws309\">total expected costs to completion.</span><span class=\"ws309\"> </span></td></tr></table>Identification of performance obligations When the Group enters into an agreement with a customer, <span class=\"ls53f ws308\">goods and services deliverable under the contract are </span>identified as separate performance obligations to the extent<span class=\"ls552 ws2fc\"> that the customer can benefit from the goods or services on </span>their own and that the separate goods and services are cons<span class=\"ls53f ws308\">idered distinct from other goods and services in the </span>agreement. Where individual goods and services do not <span class=\"ls560 ws30a\">meet the criteria to be id<span class=\"_ _0\"></span><span class=\"ls561 ws306\">entified as separate performance </span></span>obligations, they are aggregated with other goods and/or services in the agreement until a separate perform<span class=\"_ _0\"></span>ance obligation is identified.  Typically, the products and services outlined in the categories of revenue section qualify as separate performance obligations and the portion of the contractual fee allocat<span class=\"ls561 ws306\">ed (or allocated based on the standalone selling prices) </span>to them is recognised separately. Ho<span class=\"ws300\">wever, certain on-premise subscription <span class=\"ls543 ws30d\">contracts, which combine the delivery  </span></span>of on-premise software and maintenance and support servi<span class=\"ls53f ws308\">ces, require unbundling. Sage\u2019s cloud native services do </span>not require unbundling as the terms do not provide the custom<span class=\"ws30d\">er with a right to terminate the hosting contract and </span>take possession of the software.<span class=\"_ _399\"> </span>Determination of transaction price and standalone selling prices The Group determines the transaction price it is entitled to<span class=\"ls54d ws302\"> in return for providing the <span class=\"ls560 ws317\">promised obligations to the </span></span>customer based on the committed contractual amounts, net of<span class=\"ls53d ws300\"> sales taxes and discounts. Contract term<span class=\"_ _0\"></span>s generally </span>are monthly or annual, and customers either pay up-front<span class=\"ws30d\"> or over the term of the related service agreement. </span>The transaction price is allocated between the identifie<span class=\"ws317\">d obligations according to the relative standalone selling </span>prices (SSPs) of the performance obligations. The SSP of each<span class=\"ws30d\"> performance obligation deliverable in the contract is </span>determined according to the prices that the Group would obtain<span class=\"ws30d\"> by selling the same goods and/or services included in the </span>performance obligation to a similar customer on a standalone basi<span class=\"ls53f ws308\">s. The Group has established a hierarchy to identify the </span>SSPs that are used to allocate the transaction price of a custom<span class=\"ls560 ws317\">er contract to the performance obligations in the contract. </span>Where SSPs for on-premise offerings are observable and consi<span class=\"ls543 ws30d\">stent across the customer base, SSP estimates are derived </span>from pricing history. Where there are no directly observable<span class=\"ls552 ws309\"> estimates available, comparable products are utilised as a </span>basis of assessment or the residual approach is used. Under <span class=\"ls543 ws306\">the residual approach, the SSP for the offering is estimated </span>to be the total transaction price less the sum of the ob<span class=\"ls560 ws30d\">servable SSPs of other goods or services in the contract. </span>Timing of recognition  Revenue is recognised when the respective performance obliga<span class=\"ls53f ws308\">tions in the contract are delivered to the customer </span>and payment remains probable. \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws2f2\">Licences for standard on-premise software products are typi<span class=\"ws30d\">cally delivered by providing the customer with access to </span></span></span>download the software. The licence period starts when such access is granted and the customer therefore has control over the software. For licences which are dependent <span class=\"ls54f ws303\">on updates for ongoing functionality, the Group recognises </span>revenue rateably over the term of the contract. Typically<span class=\"ws309\">, this includes our payroll and tax compliance software. </span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws306\">Where the Group\u2019s performance obligation is the grant of a <span class=\"ls552 ws300\">right to continuously access a cloud offering for a certain </span></span></span>term, revenue is recognised rateably <span class=\"ls552\">over the term of the contract.  </span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws306\">Maintenance and support revenue is typically recognised based on time elapsed and thus rateably over the term </span></span>of the support arrangement. Typically, the Group\u2019s perform<span class=\"ws308\">ance obligation is to stand ready to provide technical </span>product support and unspecified updates, upgrades, and e<span class=\"ls561\">nhancements on a when-and-if-available basis. </span>The customers simultaneously receive and consume the benefits of these services. \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws302\">Professional services and classroom training revenue are typically recognised as they are delivered. Where the Group </span></span>stands ready to provide the service (such as access to lear<span class=\"ls54f ws2fc\">ning content), revenue is recognised based on time elapsed </span>and thus rateably over the service period.  \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws306\">Consumption-based services are recognised as the services are utilised. </span></span>Where revenue is recognised over time in accordance with IFRS 15<span class=\"ls53e ws301\">, it is typically recorded on a daily basis to reflect the </span>continuous transfer of control. In certain cases, a monthly r<span class=\"ls543 ws302\">ecognition approach is applied where it provides a reliable </span>representation of the performance obligation pattern and al<span class=\"ls543 ws30d\">igns with the substance of the contractual arrangement.  </span>Identification of contract with the customer  When the Group sells goods or services through a busines<span class=\"ws30d\">s partner, a key consideration is determining whether the </span>business partner or the end user is Sage\u2019s customer. The <span class=\"ws308\">key criterion in this determination is whether the business </span>partner has taken control of the product. Considering the <span class=\"ls543\">nature of Sage\u2019s subscription products and support services, </span>this is usually assessed based on whether the business partne<span class=\"ls552 ws2fc\">r has responsibility for payment, has discretion to set </span>prices, and takes on the risks and rewards of the prod<span class=\"ls548 ws2f2\">uct from Sage. See \u201cAccounting estimates and judgements\u201d </span>in note 1 for details.<span class=\"_ _399\"> </span>3.2 Operating profit<span class=\"_ _399\"> </span>Accounting policy<span class=\"_ _399\"> </span>Cost of sales includes items such as third-party royalties, <span class=\"_ _0\"></span><span class=\"ls53d ws300\">hosting costs, transaction, and credit card fees related to the<span class=\"_ _399\"> </span></span>provision of payment processing services and the cost of hard<span class=\"ws306\">ware and inventories. These al<span class=\"ls560 ws30a\">so include the third-party<span class=\"_ _399\"> </span></span></span>costs of providing training and professional services to customers. All other operating expenses incurred in the ordinary<span class=\"_ _399\"> </span>course of business are recorded in selling and administrative expenses.<table class=\"s w28f h16f\" id=\"_ab34d0fa-3415-4aa7-9733-da5e191630d6\"><tr><td class=\"t m0 x1c1 h12f y3ae6 ffa fsae fc4 sc0 ls56f ws314\">The following items have been included in arriving at operating profit from continuing </td><td></td><td class=\"t m0 x2d8 h12f y3ae6 ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3ae7 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"c n x1bb y3ae8 w290 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls538 ws2\">operations<span class=\"_ _399\"> </span></div></td><td class=\"c n x491 y3ae8 w291 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls535 ws374\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x438 h12f y3ae9 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3ae9 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3aea w292 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54d ws302\">Staff costs<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x492 y3aea w293 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls545 ws2\">1,030<span class=\"_ _399\"> </span></div></td><td class=\"c n x493 y3aea w294 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws2\">1,006<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aeb w295 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls543 ws30d\">Depreciation of property, plant and equipment<span class=\"_ _399\"> </span></div></td><td class=\"c n x494 y3aeb w296 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls543 ws30d\">7<span class=\"_ _399\"> </span></div></td><td class=\"c n x495 y3aeb w17d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">30<span class=\"_ _399\"> </span></div></td><td class=\"c n x496 y3aeb w297 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls550 ws2\">29<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aec w298 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fc\">Amortisation of intangible assets<span class=\"_ _399\"> </span></div></td><td class=\"c n x497 y3aec w299 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fc\">6.2<span class=\"_ _399\"> </span></div></td><td class=\"c n x498 y3aed w29a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5a0 ws2\">60<span class=\"_ _399\"> </span></div></td><td class=\"c n x499 y3aed w29b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws2\">67<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aee w29c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30b\">Customer acquisition amortisation expense<span class=\"_ _399\"> </span></div></td><td class=\"c n x49a y3aee w29d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30b\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x1e9 y3aef w29e h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">164<span class=\"_ _399\"> </span></div></td><td class=\"c n x49b y3aef w29f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws2\">157<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w2a0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws30d\">Other M&amp;A activity-related items<span class=\"_ _399\"> </span></div></td><td class=\"c n x49c y3947 w2a1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws30d\">3.6<span class=\"_ _399\"> </span></div></td><td class=\"c n x2ea y3948 w146 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54b ws2\">31<span class=\"_ _399\"> </span></div></td><td class=\"c n x49d y3948 w2a2 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls550 ws2\">34<span class=\"_ _399\"> </span></div></td></tr></table>The Group incurred \u00a3379m (2024: \u00a3344m) of research and developm<span class=\"ls54f ws2f2\">ent expenditure in the year, of which \u00a3302m (2024: \u00a3300m)<span class=\"_ _399\"> </span></span>relates to total Group staff costs included above. See note<span class=\"ls54f ws2fc\"> 6.2 for the research and development accounting policy. </span>Services provided by the Group\u2019s auditor and network firms<span class=\"_ _399\"> </span>During the year, the Group obtained the following services <span class=\"ls53d ws300\">from the Group\u2019s auditor at costs as detailed below:</span><table class=\"s w2a3 h170\" id=\"_bcb1140b-e980-464c-a772-ba893718c619\"><tr><td></td><td class=\"t m0 x2d8 h12f y3af0 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3af1 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x438 h12f y3af2 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3af2 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3aa6 w2a4 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws317\">Fees payable to the Group\u2019s auditor for the audit <span class=\"ls54f ws2fa\">of the Company and the consolidated accounts<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x49e y3aa6 w247 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x49f y3aa6 w2a5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws2\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y39e6 w2a6 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws317\">Fees payable to the Group\u2019s auditor for the audit of the Company\u2019s subsidiaries<span class=\"_ _399\"> </span></div></td><td class=\"c n x4a0 y39e6 w247 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x4a1 y39e6 w2a5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws2\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3af3 ffa fsaf fc4 sc0 ls541 ws2f3\">Total fees </td><td class=\"c n x2f5 y3947 w153 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x4a2 y3947 w2a7 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls545 ws2\">6<span class=\"_ _399\"> </span></div></td></tr></table>Fees payable to the Group\u2019s auditor for audit<span class=\"ls543 ws30d\">-related assurance services (including <span class=\"ls53e ws309\">costs relating to the half-year review)<span class=\"_ _399\"> </span></span></span>and other non-audit services were less than \u00a31m (2024: less than \u00a31m).<span class=\"_ _399\"> </span>Fees payable in the prior year were those paid to Ernst &amp; Young LLP as the previous incumbent auditor.<span class=\"_ _399\"> </span>A summary of the Board\u2019s policy in respect of the procuremen<span class=\"ls560 ws309\">t of non-audit services for the Group\u2019s auditor is set out<span class=\"_ _399\"> </span></span>on pages 115 and 116.<span class=\"_ _399\"> </span>Principal versus agent considerations<span class=\"_ _399\"> </span>When the Group has control of third-party goods or services prio<span class=\"ls560 ws30a\">r to delivery to a customer, th<span class=\"_ _0\"></span><span class=\"ls543 ws30d\">en the Group is the principal<span class=\"_ _399\"> </span></span></span>in the sale to the customer. As a principal, receipts from <span class=\"ls561 ws317\">customers and payments to suppliers are reported on a gross<span class=\"_ _399\"> </span></span>basis in revenue and cost of sales. If the Group does not have control of third-party goods or servi<span class=\"ls547 ws30c\">ces prior to transfer to a cust<span class=\"ls561 ws306\">omer, then the Group is acting<span class=\"_ _399\"> </span></span></span>as an agent for the supplier and revenue in respect of the rele<span class=\"ws308\">vant obligations is recognised net of any related payments<span class=\"_ _399\"> </span></span>to the supplier and reported revenue repres<span class=\"ws30b\">ents the margin earned by the Group. </span>Whether the Group is considered to be the principal or <span class=\"ls548 ws302\">an agent in the transaction depends on analysis by management<span class=\"_ _399\"> </span></span>of both the legal form and substance <span class=\"ls53c ws2fd\">of the agreement between the Group a<span class=\"ls552 ws309\">nd its supplier. This takes into account<span class=\"_ _399\"> </span></span></span>whether Sage bears the price, inventory, and performance risks associated with the transaction.<span class=\"_ _399\"> </span>Practical expedients<span class=\"_ _399\"> </span>As the majority of contracts have a term of one year or le<span class=\"_ _0\"></span><span class=\"ls543 ws2f2\">ss, the Group has applied the following practical expedients:<span class=\"_ _399\"> </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws317\">The aggregate transaction price allocated to the unsatisfie<span class=\"ls552 ws2f2\">d or partially unsatisfied performance obligations at<span class=\"_ _0\"></span> the<span class=\"_ _399\"> </span></span></span></span>end of the reporting period is not disclosed.<span class=\"_ _399\"> </span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls54f ws303\">Any financing component is not considered when determining the transaction price.<span class=\"_ _399\"> </span></span></span>3.3 Employees and Directors <table class=\"s w2a8 h171\" id=\"_629d4e86-554e-4dd8-8d61-d1b1fc589123\"><tr><td></td><td class=\"t m0 x2d8 h12f y3af4 ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3af5 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3af6 ffa fsae fc4 sc0 ls578 ws31b\">Average monthly number of people employed (including Directors) </td><td class=\"t m0 x243 h12f y3af6 ffa fsae fc4 sc0 ls592 ws2\">number </td><td class=\"t m0 x4a3 h12e y3af6 ff9 fsae fc4 sc0 ls56d ws2\">number </td></tr><tr><td class=\"t m0 x1c1 h130 y3af7 ff9 fsaf fc4 sc0 ls543 ws30d\">By segment: <span class=\"_ _26d\"> </span><span class=\"ffa ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3af8 w2a9 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws302\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x4a4 y3af8 w2aa h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws2\">2,757<span class=\"_ _399\"> </span></div></td><td class=\"c n x4a5 y3af8 w30 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws2\">2,662<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3af9 ff9 fsaf fc4 sc0 ls542 ws2\">UKIA </td><td class=\"c n x1f9 y3ab3 w2ab h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">4,889<span class=\"_ _399\"> </span></div></td><td class=\"c n x4a6 y3ab3 w2ac h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">5,008<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3afa ff9 fsaf fc4 sc0 ls542 ws2\">Europe </td><td class=\"c n x4a7 y3ab5 w185 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">3,428<span class=\"_ _399\"> </span></div></td><td class=\"c n x4a8 y3ab5 w2ad h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53d ws2\">3,326<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x4a9 y3948 w2ae h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws2\">11,074<span class=\"_ _399\"> </span></div></td><td class=\"c n x4aa y3948 w2af h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws2\">10,996<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w2b0 h16d\" id=\"_7cde702f-8f3c-4d4c-b0ec-6cf45f7b582b\"><tr><td></td><td></td><td class=\"t m0 x2d8 h12f y3ab6 ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3afb ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"c n x1bb y3afc w2b1 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56b ws37c\">Staff costs<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ab y3afc w22b h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls55a ws2\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x438 h12f y3afd ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3afd ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ab0 w2b2 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws303\">Wages and salaries<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x4ac y3ab0 w1e9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">891<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ad y3ab0 w2b3 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws2\">907<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ab1 w2b4 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53e ws2f2\">Social security costs<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x4ae y3ab1 w2b5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">123<span class=\"_ _399\"> </span></div></td><td class=\"c n x4af y3ab1 w14e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls547 ws2\">118<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ab9 ff9 fsaf fc4 sc0 ls53f ws308\">Post-employment benefits <span class=\"_ _271\"> </span><span class=\"ls7 ws2\"> </span></td><td></td><td class=\"c n x4b0 y3ab3 w82 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">32<span class=\"_ _399\"> </span></div></td><td class=\"c n x4b1 y3ab3 w2b6 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws2\">31<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y39c7 w2b7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fd\">Share-based payments<span class=\"_ _399\"> </span></div></td><td class=\"c n x4b2 y39c7 w2b8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws2\">13.2<span class=\"_ _399\"> </span></div></td><td class=\"c n x2ea y3ab5 w18d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">51<span class=\"_ _399\"> </span></div></td><td class=\"c n x4b3 y3ab5 w2b9 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls541 ws2\">56<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x215 y3948 w2ba h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54b ws2\">1,097<span class=\"_ _399\"> </span></div></td><td class=\"c n x44f y3948 w2bb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls546 ws2\">1,112<span class=\"_ _399\"> </span></div></td></tr></table>Staff costs include a total of \u00a367m of capitalised commission <span class=\"_ _0\"></span><span class=\"ls53f ws308\">costs which are amortised over the expected contract life </span>including probable contract renewa<span class=\"ls53e ws30a\">ls (2024: \u00a367m); see note 8.1. </span>Post-employment benefits include \u00a31m of costs<span class=\"ls53e ws301\"> related to defined benefit plans (2024: <span class=\"_ _0\"></span>\u00a32m) and \u00a331m (2024: \u00a329m) in relation </span>to defined contribution plans. The associated defined benefit liability is \u00a3<span class=\"_ _5\"></span>25m (2024: \u00a323m) and an actuarial gain was recognised in the period of \u00a31m (2024: \u00a33m loss) in other compr<span class=\"ls53f ws2fc\">ehensive income, gross of a \u00a3nil tax charge (2024: \u00a31m benefit).<span class=\"_ _0\"></span><span class=\"ls7 ws2\"> </span></span><table class=\"s w2a3 h172\" id=\"_0be2474f-6721-4836-973f-50604d50e5b7\"><tr><td></td><td class=\"t m0 x2d8 h12f y3afe ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3aff ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3b00 ffa fsae fc4 sc0 ls55b ws37d\">Key management compensation  </td><td class=\"t m0 x438 h12f y3b00 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3b00 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3b01 w2bc h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws303\">Salaries and short-term employee benefits<span class=\"_ _399\"> </span></div></td><td class=\"c n x2af y3b01 w5d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls551 ws2\">10<span class=\"_ _399\"> </span></div></td><td class=\"c n x4b4 y3b01 w2bd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws2\">12<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b02 w2b7 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws2fd\">Share-based payments<span class=\"_ _399\"> </span></div></td><td class=\"c n x4b5 y3b02 w65 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">8<span class=\"_ _399\"> </span></div></td><td class=\"c n x4b6 y3b02 w2be h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws2\">8<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x4b0 y3948 w2bf h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls541 ws2\">18<span class=\"_ _399\"> </span></div></td><td class=\"c n x4b7 y3948 w2c0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls545 ws2\">20<span class=\"_ _399\"> </span></div></td></tr></table>Key management personnel are deemed to <span class=\"ls54f ws2fc\">be members of the Group\u2019s Executive Leadership Team and the Non-executive </span>Directors as shown on pages 74 to 79. 3.4 Leases Accounting policy The Group as lessee The Group recognises lease assets and lease liabilities on the bala<span class=\"ls54d ws302\">nce sheet for most of its leases to account for the right </span>to use leased items and the obligation to make future leas<span class=\"ws300\">e paym<span class=\"_ _0\"></span>ents. Lease liabilities are measured at the present value </span>of future lease payments over the lease term. The lease term <span class=\"ls53f\">is determined as the non-can<span class=\"ls552 ws309\">cellable term of the lease, </span></span>together with any periods covered by an option to extend the <span class=\"ls560 ws30a\">lease if the option is reasonably certain to be exercised, </span>or any periods covered by an option to terminate the lease, <span class=\"ls560 ws30a\">if the option is reasonably certain not to be exercised. </span>Lease payments normally include fixed payments (including in-substance fixed payments), a deduction for any lease incentives receivable and variable lease payments that depend <span class=\"ls53d ws302\">on an index or a rate. In the event that a lease includes </span>an exercise price for a purchase option that is reasonably certa<span class=\"ls560 ws30a\">in to be exercised, or a termination penalty that is </span>reasonably certain to be incurred, these too are include<span class=\"ls54f ws2f4\">d in lease payments as are any amounts expected to be paid </span>under any residual value guarantees. Variable lease payments that do not depend on an index or a rate are not included in the lease liability but are recognised as an expense when incurred. Lease payments are discounted using the in<span class=\"ls53d ws2fb\">cremental borrowing rate applicable to <span class=\"ls541 ws2f3\">the lease at the lease commencement </span></span>date, as the rate implicit in the lease <span class=\"ls552 ws309\">cannot normally be readily determined. L<span class=\"_ _0\"></span><span class=\"ls54f ws2fc\">ease assets are recognised at the amount </span></span>of the lease liability, adjusted where applicable for any<span class=\"ls54f ws2fc\"> lease payments made or lease incentives received before </span>commencement of the lease, direct costs incurred at th<span class=\"ls53c ws2fd\">e commencement of the lease and estimated restoration </span>costs to be incurred at the end of the lease.  Right-of-use assets are presented within property, plant and <span class=\"ws30d\">equipment, and depreciated on a straight-line basis over the </span>shorter of their useful life and the lease term. Their ca<span class=\"ls54f ws2fc\">rrying amounts are measured at cost less accumulated depreciation </span>and impairment losses. Lease liabilities are <span class=\"ls552 ws309\">presented within current and non-current </span>borrowings. Over the lease term, the carrying amounts of lease liabilities are increased to reflect<span class=\"ls552 ws308\"> interest on the liability and reduced by the amount of lease </span>payments made. A lease liability is remeasured if there is <span class=\"ls543 ws30d\">a modification, a change in the lease term or a change in lease </span>payments. The costs of these leases are recognised in the <span class=\"ls561 ws306\">income statement split between the depreciation of the lease </span>asset and the interest charge on the lease liability. Depreciati<span class=\"ws308\">on is presented within selling and administrative expenses </span>and interest charges within finance costs. This policy applies mainly to the Group\u2019s leases for properties a<span class=\"ws2fd\">nd vehicles. For short<span class=\"_ _5\"></span>-term leas<span class=\"ls552 ws309\">es with a lease term of 12 </span></span>months or less and leases of low-value items, the Group has<span class=\"ws304\"> elected to apply the exemptions available under the standard. </span>For these leases, rentals payable are charged to the inco<span class=\"ls543\">me statement on a straight<span class=\"_ _5\"></span>-line basis as an operating expense </span>presented within selling and administrative expenses. Wher<span class=\"ls53d ws2fb\">e rent payments are prepaid or accrued, their balances are </span>reported under prepayments and accruals respectively. The low-<span class=\"ls548 ws2f8\">value exemption has been applied to most of the Group\u2019s </span>leases of IT and other office equipment. The Group leases various offices and vehicles under non-cance<span class=\"_ _0\"></span><span class=\"ls543 ws30d\">llable lease agreements. Leases of properties have a range </span>of lease terms, up to a maximum of 15 years. Other leases <span class=\"ws300\">are generally for lease terms of 3 or 4 years. Property leases </span>include various contractual terms, most commonly variabl<span class=\"ls54b ws2f2\">e lease payments and termination and extension options. </span><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws303 gs187\">The carrying amounts of right-of-use assets and their <span class=\"ls54f ws2fa\">movements during the year are presented in note 7.<span class=\"_ _0\"></span> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs188\">The carrying amounts of lease liabilities and their movements during the year are below. <span class=\"_ _5\"></span> </div><div class=\"gs189\"><table class=\"s w2c1 h173\" id=\"_00edebf7-2014-4f7b-8969-fca409c21463\"><tr><td></td><td></td><td class=\"t m0 x2d8 h12f y3b03 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3b04 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x2d9 h12e y3b05 ff9 fsae fc4 sc0 ls55a ws2\">Note </td><td class=\"t m0 x438 h12f y3b05 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3b05 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3b06 w2c2 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws30b\">At 1 October<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x4b8 y3b06 w2c3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54a ws2\">90<span class=\"_ _399\"> </span></div></td><td class=\"c n x4b9 y3b06 w2c4 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls550 ws2\">86</div></td></tr><tr><td class=\"c n x1bb y3b07 w2c5 h156\"><div class=\"t m0 x1ba h130 y3932 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls561\">Additions<span class=\"_ _399\"> </span></span></span></div></td><td></td><td class=\"c n x4ba y3b07 w17d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">30<span class=\"_ _399\"> </span></div></td><td class=\"c n x4bb y3b07 w2c6 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls550 ws2\">24</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b08 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls561\">Disposals <span class=\"_ _274\"> </span><span class=\"ls7\"> </span></span></span></td><td></td><td class=\"c n x2ea y3b09 w1b7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls540 ws2\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4bc y3b09 w59 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54c ws2\">\u2013</div></td></tr><tr><td class=\"c n x1bb y3b0a w2c7 h156\"><div class=\"t m0 x1ba h131 y3944 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls560 ws30a\">Interest charge in the year<span class=\"_ _399\"> </span></span></span></div></td><td class=\"c n x4bd y3b0a w2c8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws2\">3.5<span class=\"_ _399\"> </span></div></td><td class=\"c n x2f5 y3b0b w2c9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n x4be y3b0b w2ca h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls548 ws2\">2</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b0c ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls53e ws30d\">Payment of lease liabilities <span class=\"_ _8f\"> </span></span><span class=\"ff9\"> </span></span></td><td></td><td class=\"c n x2e2 y3942 w9f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(21)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4bf y3942 w141 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls546 ws2\">(18)</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b0d ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls548 ws2f8\">Lease incentives <span class=\"_ _276\"> </span></span><span class=\"ff9\"> </span></span></td><td></td><td class=\"c n x2f5 y3b0e w153 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x2f6 y3b0e w59 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54c ws2\">\u2013</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b0f ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls545 ws2f9\">Exchange movement <span class=\"_ _277\"> </span></span><span class=\"ff9\"> </span></span></td><td></td><td class=\"c n x2f5 y3ab0 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c0 y3ab0 w2cb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls563 ws2\">(4)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b10 ffa fsaf fc4 sc0 ls545 ws304\">At 30 September <span class=\"_ _d9\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td class=\"c n x1e9 y3aeb w2cc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">103<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c1 y3aeb w2cd h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls559 ws2\">90<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b11 ff9 fsaf fc4 sc0 ls561 ws317\">Presented as: <span class=\"_ _20e\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ffa\"> <span class=\"_ _de\"> </span></span> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3945 w2ce h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2\">Borrowings\u2014current<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c2 y3945 w2cf h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls555 ws2\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x2ea y3946 w2d0 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">17<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c3 y3946 w2d1 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53e ws2\">15<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w2d2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2\">Borrowings\u2014non-current<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c2 y3947 w2cf h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls555 ws2\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x498 y3948 w2d3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">86<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c4 y3948 w2d4 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">75<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls549 ws2fc gs18b\">The maturity analysis of lease liab<span class=\"ls54e ws308\">ilities is included in note 1<span class=\"_ _0\"></span>2.2. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54b ws317 gs18c\">Amounts recognised in the income stat<span class=\"ls560 ws30a\">ement for leases are as follows: </span></div><div class=\"gs18d\"><table class=\"s w2b0 h174\" id=\"_8d261ac8-5f12-4af6-a7bf-8e890b482f57\"><tr><td></td><td></td><td class=\"t m0 x2d8 h12f y3b12 ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3b13 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x4c5 h12e y3b14 ff9 fsae fc4 sc0 ls55a ws37f\"> Note </td><td class=\"t m0 x438 h12f y3b14 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3b14 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3b15 w2d5 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws2fd\">Depreciation of right-of-use assets<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c6 y3b15 w143 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws2fd\">7<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c7 y3b15 w18d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">15<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c8 y3b15 w2d6 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws2\">14<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3af8 w2d7 h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws30a\">Interest expense charge on lease liabilities<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c9 y3af8 w2d8 h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws30a\">3.5<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ca y3af8 w2c9 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n x4cb y3af8 w2ca h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws2\">2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b16 ff9 fsaf fc4 sc0 ls561 ws304\">Lease expense from short-term leases <span class=\"ls552 ws30a\">and leases of low-value assets</span><span class=\"ls552 ws30a\">  </span></td><td></td><td class=\"c n x2f5 y3b17 w2d9 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x4cc y3b17 w2da h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws2\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b18 ff9 fsaf fc4 sc0 ls53f ws308\">(included in selling and administrative expenses) <span class=\"_ _27b\"> </span> </td><td></td><td class=\"c n x4b0 y3948 w2db h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">22<span class=\"_ _399\"> </span></div></td><td class=\"c n x4cd y3948 w2bd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws2\">21<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws2f2 gs18e\">Total cash outflows for leases in the year, including interest paym<span class=\"ls552 ws2fd\">ents and outflows related to short<span class=\"_ _5\"></span>-term leases and leases </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2fc gs18f\">of low-value assets, was \u00a323m (2024: \u00a323m)<span class=\"ls560 ws30a\">. Cash flows in relation to short-term leas<span class=\"ls53d ws300\">es and leases of low value assets are </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws308 gs190\">reported as part of cash flows from operating activities. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls547 ws2fd gs191\">The Group is exposed to potential future increases in variable <span class=\"ls552 ws303\">lease payments that are based on an index or rate, which are </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws302 gs192\">initially measured as at the commencement date, with any futu<span class=\"_ _5\"></span>re changes in the index or rate excluded from the lease liability </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs193\">until they take effect. If adjustments to lease payments base<span class=\"ls552 ws309\">d on an index or rate take effect, the lease liability will be </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2fc gs194\">reassessed and adjusted against the right-of-use asset.  </div>3.5 Finance income and costs Accounting policy Finance income and costs are recognised using the effect<span class=\"ls53d ws2fb\">ive interest method. Finance costs are recognised in the </span>income statement simultaneously with the recognition of an <span class=\"ls552 ws309\">increase in a liability or the reduction in an asset. </span>Derivative financial instruments are measured at fair val<span class=\"ws300\">ue through profit or loss, within finance income and costs, </span>unless they are designated as a hedging instrument. Where derivative financial instruments have been designated<span class=\"ls53f ws308\"> as hedging instruments in a cash flow hedge, and the </span>hedging relationship is effective, gains and losses on those inst<span class=\"ls561 ws30b\">ruments are accumulated in the cash flow hedge reserve. </span>The amount accumulated in the hedging reserve is reclassified <span class=\"ls547 ws2fd\">to finance incom<span class=\"_ _0\"></span>e or costs in the same period or periods </span>during which the expected future cash flows affect the profit<span class=\"ls547 ws2fd\"> or loss. Any ineffective portion of changes in the fair value </span>of the derivative financial instrument is recog<span class=\"ls53f ws30d\">nised immediately in finance income or costs. </span>Where derivative financial instruments have been designated <span class=\"ws302\">as hedging instruments in a <span class=\"ws2fb\">net investment hedge, gains </span></span>or losses on those instruments are recognised in finance income and costs only to the extent the hedging relationship is ineffective. Where the hedging relationship is effective, gains or losses are accumulated in the foreign currency translation reserve. Foreign currency movements on intercompany balances are <span class=\"ws2fb\">recognised in the <span class=\"_ _0\"></span>income statement unless settlement </span>is not planned or likely in the fores<span class=\"ws2f4\">eeable future, in which case they are rec<span class=\"ls54f ws2fa\">ognised in other comprehensive income.</span></span><span class=\"ws2f4\"><span class=\"ls54f ws2fa\"><span class=\"_ _0\"></span> </span></span><table class=\"s w2dc h176\" id=\"_883d4689-869e-4351-8d1d-fb874a57c533\"><tr><td></td><td class=\"t m0 x2d8 h12f y3b19 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3b1a ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x438 h12f y3b1b ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3b1b ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3b1c ffa fsaf fc4 sc0 ls564 ws2f3\">Finance income: <span class=\"_ _27c\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3b1d w2dd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws308\">Interest income on sh<span class=\"ls53e ws301\">ort-term deposits<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x4ce y3b1d w3d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">12<span class=\"_ _399\"> </span></div></td><td class=\"c n x4cf y3b1d w3e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws2\">19<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b1e ffa fsaf fc4 sc0 ls54c ws2f9\">Finance income </td><td class=\"c n x2ea y3b1f w3d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">12<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d0 y3b1f w3e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws2\">19<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b20 ffa fsaf fc4 sc0 ls57e ws30b\">Finance costs: <span class=\"_ _27f\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3b21 ff9 fsaf fc4 sc0 ls548 ws2fa\">Finance costs on bond notes </td><td class=\"c n x1e9 y3b22 w136 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2\">(46)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d1 y3b22 w2de h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54e ws2\">(37)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b23 ff9 fsaf fc4 sc0 ls543 ws2f4\">Finance costs on bank borrowings </td><td class=\"c n x4b0 y3b24 w2df h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54d ws2\">(4)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d2 y3b24 w2cb h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls563 ws2\">(4)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b25 ff9 fsaf fc4 sc0 ls547 ws30c\">Interest charge on lease liabilities </td><td class=\"c n x2ea y3999 wb3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls555 ws2\">(5)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d3 y3999 w57 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b26 ff9 fsaf fc4 sc0 ls543 ws2f2\">Amortisation of issue costs </td><td class=\"c n x2ea y399b w58 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d4 y399b w57 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b27 ff9 fsaf fc4 sc0 ls53f ws2fd\">Amortisation of foreign currency basis of hedge relationships </td><td class=\"c n x4d5 y3b28 w5a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d6 y3b28 w59 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54c ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b29 ffa fsaf fc4 sc0 ls550 ws2fb\">Finance costs </td><td class=\"c n x1e9 y3aa6 w40 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53f ws2\">(58)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d7 y3aa6 w2e0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls549 ws2\">(45)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w2e1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2fa\">Finance costs\u2014net<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d8 y3947 w136 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2\">(46)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d9 y3947 w98 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls540 ws2\">(26)<span class=\"_ _399\"> </span></div></td></tr></table><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls588 ws330 gs1a7\">3.6 Adjustments between underlying and statutory results </div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58c ws334 gs1a8\">Accounting policy </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fb gs1a9\">The business is managed and measured on a day<span class=\"_ _0\"></span>-to-day basi<span class=\"ws308\">s using underlying results. To arrive at underlying results, </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws308 gs1aa\">certain adjustments are made for items that are individu<span class=\"ls53e ws301\">ally important (due to the<span class=\"ls549 ws32e\">ir size, nature, or frequency). </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54b ws2f2 gs1ab\">Management applies judgement in de<span class=\"ws2fd\">termining which items should be excluded from underlying performance. </span></div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls580 ws380 gs1ac\">Recurring items </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs1ad\">These are items which occur regularly, but the exclusion of <span class=\"ls543 ws2f4\">which management considers necessary to aid understanding </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs1ae\">of the underlying results of the Group. These items mainly <span class=\"ls53f ws300\">relate to merger and acqui<span class=\"ls547 ws30c\">sition (M&amp;A)-related activity. </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls547 ws308 gs1af\">By its nature, M&amp;A activity is variable in its impact but is <span class=\"_ _0\"></span><span class=\"ls53d ws30b\">likely to include amortisation <span class=\"ws2fd\">of acquired intangible assets, </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws2fd gs1b0\">adjustments to acquired deferred income and acquisition and <span class=\"ls543 ws30d\">disposal-related costs, including integration costs relating </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs1b1\">to an acquired business and acquisition-related remuneration (w<span class=\"ls53f ws302\">hich are typically incurred over a period of one year or </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53c ws2f9 gs1b2\">more). Unhedged foreign currency movements on intercompany <span class=\"ls54f ws2fa\">balances that are charged through the income statement </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs1b3\">are excluded from underlying results, so that exchange rate impacts do not affect comparisons. Recurring items are </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs1b4\">adjusted each year irrespective of materiality to ensure consistent treatment. </div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls583 ws32b gs1b5\">Non-recurring items </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws317 gs1b6\">These are items which are non-recurring and are adjusted on the <span class=\"ls53e ws301\">basis of either their size or their nature. These items </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fd gs1b7\">can include, but are not restricted to, gains and losses on the disposal of assets, impairment charges and reversals, </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs1b8\">and restructuring-related costs. Whilst these items are describ<span class=\"ls53e ws301\">ed as non-recurring, similar costs, for example in relation </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs1b9\">to different restructuring programmes or impairments of other <span class=\"ls53d ws300\">assets, may arise in future periods. As these items are one-<span class=\"_ _399\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fd gs1ba\">off or non-operational in nature, management considers that<span class=\"ws2fb\"> their exclusion aids understanding of the Group\u2019s underlying </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs1bb\">business performance. </div><div class=\"gs1bc\"><table class=\"s w2e2 h177\" id=\"_36ab9fe4-0daa-47a5-8016-8d02d41208d7\"><tr><td></td><td class=\"t m0 x37c h12f y3b2a ffa fsae fc4 sc0 ls56a ws2\">Operating </td><td class=\"t m0 x3bc h12f y3b2a ffa fsae fc4 sc0 ls57a ws381\">Profit  </td><td class=\"t m0 x4da h12e y3b2b ff9 fsae fc4 sc0 ls538 ws2\">Operating </td><td class=\"t m0 x4db h12e y3b2b ff9 fsae fc4 sc0 ls57a ws2\">Profit </td></tr><tr><td></td><td class=\"t m0 x4dc h12f y3b2c ffa fsae fc4 sc0 ls570 ws347\">profit  </td><td class=\"t m0 x423 h12f y3b2c ffa fsae fc4 sc0 ls55a ws314\">before tax  </td><td class=\"t m0 x4dd h12e y3b2d ff9 fsae fc4 sc0 ls5a4 ws2\">profit </td><td class=\"t m0 x4de h12e y3b2d ff9 fsae fc4 sc0 ls57a ws2f0\">before tax </td></tr><tr><td></td><td class=\"t m0 x4df h12f y3b2e ffa fsae fc4 sc0 ls569 ws312\">2025  </td><td class=\"t m0 x433 h12f y3b2e ffa fsae fc4 sc0 ls577 ws2ff\">2025  </td><td class=\"t m0 x4e0 h12e y3b2f ff9 fsae fc4 sc0 ls56a ws2\">2024 </td><td class=\"t m0 x1b6 h12e y3b2f ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x4e1 h12f y3b30 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x437 h12f y3b30 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x290 h12e y3b31 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3b31 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3b32 w2e3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls542 ws303\">Statutory measures<span class=\"_ _399\"> </span></div></td><td class=\"c n x4e2 y3b32 wcb h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls564 ws2\">530<span class=\"_ _399\"> </span></div></td><td class=\"c n x4e3 y3b32 w2e4 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54a ws2\">484<span class=\"_ _399\"> </span></div></td><td class=\"c n x4e4 y3b32 w18b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws382\">452<span class=\"_ _399\"> </span></div></td><td class=\"c n x418 y3b32 w2e5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws382\">426<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b33 ff9 fsaf fc4 sc0 ls548 ws2\">Recurring <span class=\"_ _280\"> </span><span class=\"ffa ls7\"> <span class=\"_ _122\"> </span> <span class=\"_ _de\"> </span></span><span class=\"ls624 ws436\"> <span class=\"_ _37c\"></span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3b34 w2e6 h156\"><div class=\"t m0 x1ba h130 y3981 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls543 ws2f2\">Amortisation of acquired intangibles<span class=\"_ _399\"> </span></span></span></div></td><td class=\"c n x4e5 y3b34 w2e7 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls558 ws2\">42<span class=\"_ _399\"> </span></div></td><td class=\"c n x4e6 y3b34 w2e8 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls558 ws2\">42<span class=\"_ _399\"> </span></div></td><td class=\"c n x4e7 y3b34 w2e9 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls551 ws383\">48<span class=\"_ _399\"> </span></div></td><td class=\"c n x4e8 y3b34 w2ea h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls551 ws383\">48</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b35 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls53f ws308\">Other M&amp;A activity-related items </span></span></td><td class=\"c n x4e9 y3b36 w146 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54b ws2\">31<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ea y3b36 w146 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54b ws2\">31<span class=\"_ _399\"> </span></div></td><td class=\"c n x4eb y3b36 w2eb h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls545 ws384\">34<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ec y3b36 w2a2 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls545 ws384\">34</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b37 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls548 ws2f8\">Foreign currency movements on intercompany balances </span></span></td><td class=\"c n x4ed y3b38 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ee y3b38 w56 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ef y3b38 w128 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls540 ws385\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x4f0 y3b38 w2ec h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls540 ws385\">(1)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b39 ff9 fsaf fc4 sc0 ls561 ws2\">Non-recurring </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3b3a ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls552 ws309\">Reversal of property restructuring costs </span></span></td><td class=\"c n x4e9 y3a57 w177 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls549 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4f1 y3a57 w177 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls549 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4f2 y3a57 w59 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54c ws386\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x4f3 y3a57 w101 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54c ws386\">\u2013</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b3b ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls552 ws300\">Reversal of restructuring costs </span></span></td><td class=\"c n x4f4 y3a40 w5a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4f5 y3a40 w5a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4f6 y3a40 w2ed h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a6 ws387\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4f7 y3a40 w2ed h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a6 ws387\">(2)</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b3c ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls53f ws308\">Reversal of employee-related costs </span></span></td><td class=\"c n x4ed y3b3d wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x4f8 y3b3d wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x4f9 y3b3d wb2 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws388\">(3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4fa y3b3d w2ee h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws388\">(3)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b3e ffa fsaf fc4 sc0 ls551 ws2f4\">Underlying (as reported) measures </td><td class=\"c n x4fb y399f w208 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54a ws2\">600<span class=\"_ _399\"> </span></div></td><td class=\"c n x4fc y399f w2ef h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">555<span class=\"_ _399\"> </span></div></td><td class=\"c n x4fd y399f w2f0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws389\">529<span class=\"_ _399\"> </span></div></td><td class=\"c n x4fe y399f w2f1 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws389\">502<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y39c7 w2f2 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws303\">Impact of foreign exchange<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ff y39c7 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x500 y39c7 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x501 y39c7 w151 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls546 ws38a\">(16)<span class=\"_ _399\"> </span></div></td><td class=\"c n x502 y39c7 w151 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls546 ws38a\">(16)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w2f3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2fa\">Underlying measures<span class=\"_ _399\"> </span></div></td><td class=\"c n x503 y3947 w208 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54a ws2\">600<span class=\"_ _399\"> </span></div></td><td class=\"c n x504 y3947 w2ef h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">555<span class=\"_ _399\"> </span></div></td><td class=\"c n x505 y3947 w2f4 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws38b\">513<span class=\"_ _399\"> </span></div></td><td class=\"c n x506 y3947 w2f5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws38b\">486<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls59b ws379 gs1be\">Recurring items </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs1bf\">Recurring items impacting operating profit (reported within se<span class=\"ls552 ws309\">lling and administrative costs) and profit before tax comprise:<span class=\"ffd ls7 ws2\"><span class=\"_ gs9\"> </span></span></span></div><div class=\"t m0 h131 ff19 fsae fc4 sc0 ls7 ws2 gs1c0\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws317\">Acquired intangibles are assets which have previously been <span class=\"ls552 ws2fc\">recognised as part of business combinations or similar </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs1c1\">transactions. These assets are predominantly customer relati<span class=\"ws300\">onships and technology rights. Further details including </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws300 gs1c2\">specific accounting policies in relation to these assets can be found in note 6.2. </div><div class=\"t m0 h131 ff19 fsae fc4 sc0 ls7 ws2 gs1c3\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws300\">Other M&amp;A activity-related items relate <span class=\"ls560 ws30a\">to advisory, legal, accounting, valuation</span>, and other professional or consulting </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws308 gs1c4\">services which are related to M&amp;A activity as well as acquisi<span class=\"ls543\">tion-related remuneration and directly attributable integration </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws308 gs1c5\">costs. \u00a315m (2024: \u00a35m) of these costs have been paid in the y<span class=\"ws300\">ear, while the remainder is expected to be paid in subsequent </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws309 gs1c6\">financial years. </div><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls5a1 ws376 gs1c7\">Non-recurring items </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs1c8\">Non-recurring items impacting operating profit (reported w<span class=\"ws30d\">ithin selling and administrative costs) and profit before </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs1c9\">tax comprise: </div><div class=\"t m0 h131 ff19 fsae fc4 sc0 ls7 ws2 gs1ca\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls552 ws309\">Reversal of property restructuring costs \u00a32m (2024: \u00a3nil) aris<span class=\"ws300\">ing as a result of a sub-lease entered into for a property site </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws302 gs1cb\">in North America, which had previously been exited.  </div><div class=\"t m0 h131 ff19 fsae fc4 sc0 ls7 ws2 gs1cc\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws300\">Reversal of restructuring costs of \u00a31m (2024: \u00a32m) <span class=\"ls543 ws30d\">relates to unutilised provisions previously recognised. </span></span></span></div><div class=\"t m0 h131 ff19 fsae fc4 sc0 ls7 ws2 gs1cd\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls552 ws309\">Reversal of employee-related costs of <span class=\"ls560 ws30a\">\u00a33m in the prior year relates to unutilis<span class=\"ls54f ws2fc\">ed employee-related provisions recognised </span></span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws306 gs1ce\">in previous years for French payroll taxes.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs1cf\">In total for the year ended 30 September <span class=\"ls561 ws306\">2025, cash paid in respect of recurring and non-recurring items (some of which was </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls547 ws30c gs1d0\">incurred in prior periods) of \u00a341m, compris<span class=\"ls53d ws300\">ed \u00a333m of other M&amp;A activity-related ite<span class=\"_ _0\"></span><span class=\"ls54f ws302\">ms and \u00a38m of employee-related costs. </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws306 gs1d1\">(For the year ended 30 September 2024<span class=\"ls552 ws309\">, cash paid in respect recurring and non<span class=\"ls548 ws302\">-recurring items of \u00a344m comprised \u00a339m </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs1d2\">of other M&amp;A activity-related items, \u00a33m of restructur<span class=\"ls53f\">ing costs and \u00a32m of property restructuring costs.) </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws303 gs1d3\">The tax impact of recurring and non-recurrin<span class=\"ls543 ws30d\">g adjustments between statutory and underlying profit before tax is \u00a317m, of which </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws301 gs1d4\">\u00a318m relates to recurring items and \u00a31m tax credit relates to <span class=\"_ _0\"></span><span class=\"ls53d ws300\">non-recurring items. (For the year ended 30 September 2024 the ta<span class=\"ws2\">x </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws30a gs1d5\">impact is \u00a317m, of which all \u00a317m relates to recurring items.) For<span class=\"_ _0\"></span><span class=\"ls547 ws2fd\"> the impact of these on the effective tax rates, see note 4. </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-353": {
   "value": "2.3 Analysis by geographic location Management considers countries which generate 10% or more of tota<span class=\"ls53d ws300\">l Group revenue to be material. Additional disclosures have </span>been provided below to show the propo<span class=\"ls53f\">rtion of revenue from these countries.  </span><table class=\"s w276 h16c\" id=\"_3b213966-de5b-4d2e-ac56-0c20b27e0517\"><tr><td></td><td class=\"t m0 x2d8 h12f y3aad ffa fsae fc4 sc0 ls56f ws361\">2025  </td><td class=\"t m0 x1b6 h12e y3aae ff9 fsae fc4 sc0 ls535 ws373\">2024  </td></tr><tr><td class=\"t m0 x1c1 h12f y3aaf ffa fsae fc4 sc0 ls55a ws372\">Revenue by individually significant countries </td><td class=\"t m0 x438 h12f y3aaf ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3aaf ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ab0 w277 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls559 ws2f2\">USA<span class=\"_ _399\"> </span></div></td><td class=\"c n x47d y3ab0 w278 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">997<span class=\"_ _399\"> </span></div></td><td class=\"c n x47e y3ab0 w279 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">918<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ab1 w27a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws301\">UK<span class=\"_ _399\"> </span></div></td><td class=\"c n x47f y3ab1 w27b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">525<span class=\"_ _399\"> </span></div></td><td class=\"c n x480 y3ab1 w27c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls541 ws2\">479<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ab2 ff9 fsaf fc4 sc0 ls54b ws2\">France </td><td class=\"c n x1eb y3ab3 w27d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">324<span class=\"_ _399\"> </span></div></td><td class=\"c n x481 y3ab3 w27e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws2\">309<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ab4 ff9 fsaf fc4 sc0 ls53d ws300\">Other individually immaterial countries  </td><td class=\"c n x1eb y3ab5 wd3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">667<span class=\"_ _399\"> </span></div></td><td class=\"c n x482 y3ab5 w27f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws2\">626<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x483 y3948 w2d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">2,513<span class=\"_ _399\"> </span></div></td><td class=\"c n x484 y3948 w280 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws2\">2,332<span class=\"_ _399\"> </span></div></td></tr></table>Management considers countries which contribute 10% or more to to<span class=\"ls552 ws309\">tal Group non-current assets<span class=\"ls53e ws30a\"> to be material. Additional  </span></span>disclosures have been provided below to show the prop<span class=\"ls53d ws300\">ortion of non-current assets from these countries. </span>Non-current assets presented below exclude de<span class=\"ls552 ws309\">ferred tax assets and financial instruments. </span><table class=\"s w281 h16d\" id=\"_e8ff5cd8-9300-49a0-b5fb-1a5d43fa1de3\"><tr><td></td><td class=\"t m0 x2d8 h12f y3ab6 ffa fsae fc4 sc0 ls55a ws312\">2025  </td><td class=\"t m0 x1b6 h12e y3ab7 ff9 fsae fc4 sc0 ls576 ws2\">2024* </td></tr><tr><td class=\"t m0 x1c1 h12f y3ab8 ffa fsae fc4 sc0 ls55a ws374\">Non-current assets by geographical location </td><td class=\"t m0 x438 h12f y3ab8 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3ab8 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ab0 w282 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls564 ws2\">USA<span class=\"_ _399\"> </span></div></td><td class=\"c n x485 y3ab0 w283 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws2\">1,566<span class=\"_ _399\"> </span></div></td><td class=\"c n x486 y3ab0 w284 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls549 ws2\">1,491<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ab1 w27a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws301\">UK<span class=\"_ _399\"> </span></div></td><td class=\"c n x487 y3ab1 w285 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">536<span class=\"_ _399\"> </span></div></td><td class=\"c n x488 y3ab1 w286 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws2\">551<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ab9 ff9 fsaf fc4 sc0 ls54b ws2\">France </td><td class=\"c n x1e9 y3ab3 w287 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">293<span class=\"_ _399\"> </span></div></td><td class=\"c n x489 y3ab3 w288 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws2\">280<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3aba ff9 fsaf fc4 sc0 ls53d ws300\">Other individually immaterial countries </td><td class=\"c n x1e9 y3ab5 w248 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">313<span class=\"_ _399\"> </span></div></td><td class=\"c n x48a y3ab5 w289 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53c ws2\">268<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x215 y3948 w28a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls550 ws2\">2,708<span class=\"_ _399\"> </span></div></td><td class=\"c n x48b y3948 w28b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">2,590<span class=\"_ _399\"> </span></div></td></tr></table>Note: * <span class=\"_ _21\"> </span>Adjusted for finalisation of the fair value of assets acquired and liabilities assumed in the acquisition of Infineo SAS (see<span class=\"ws375\"> notes 1 and 14)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "Accounting policy  The Group reports revenue under two revenue categories and the basis of recognition for each category is described below:<span class=\"_ _5\"></span> <table class=\"s w28c h16e\" id=\"_cd30c355-5a21-47bd-90c4-d2be73814327\"><tr><td class=\"c n x1bb y3abb w28d h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls56b ws313\">Category and examples<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x48d y3abb w28e h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls538 ws369\">Accounting treatment<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x48e h13c y3abc ffa fsb3 fc4 sc0 ls59a ws376\">Recurring revenue </td><td></td><td class=\"t m0 x48f h131 y3abd ff9 fsaf fc4 sc0 ls54f ws2fc\">Recurring revenue is revenue earned from customers for the provision of a good or </td></tr><tr><td class=\"t m0 x48e h13d y3abe ff8 fsaf fc4 sc0 ls561 ws306\">Software subscription revenue </td><td></td><td class=\"t m0 x48f h131 y3abf ff9 fsaf fc4 sc0 ls543 ws30d\">service over a contractual term, with the customer being unable to continue to </td></tr><tr><td class=\"t m0 x48e h13d y3ac0 ff8 fsaf fc4 sc0 ls561 ws306\">Other subscription revenue </td><td></td><td class=\"t m0 x48f h131 y3ac1 ff9 fsaf fc4 sc0 ls53d ws300\">benefit from the full functionality of the good<span class=\"ls543 ws30d\"> or service without ongoing payments.</span><span class=\"ls543 ws30d\"> </span></td></tr><tr><td class=\"t m0 x48e h131 y3ac2 ff8 fsaf fc4 sc0 ls548 ws302\">Other recurring revenue<span class=\"ff9 ls7 ws2\"> </span></td><td></td><td class=\"t m0 x48f h131 y3ac3 ff9 fsaf fc4 sc0 ls53e ws2f2\">Subscription revenue is recurring revenue earned from customers for the provision </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac4 ff9 fsaf fc4 sc0 ls53d ws300\">of a service over a contractual term. In the event that the customer stops paying, </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac5 ff9 fsaf fc4 sc0 ls53d ws309\">they lose the legal right to use the software, and the Group has the ability to restrict </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac6 ff9 fsaf fc4 sc0 ls53d ws300\">the use of the product or service.  </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac7 ff9 fsaf fc4 sc0 ls54f ws2fc\">Other recurring revenue primarily comp<span class=\"ls53c ws2fd\">rises maintenance and support revenue</span><span class=\"ls53c ws2fd\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac8 ff9 fsaf fc4 sc0 ls53f ws308\">provided over a contractual term. In the <span class=\"ls543\">event that the customer stops paying,</span><span class=\"ls543\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac9 ff9 fsaf fc4 sc0 ls53d ws300\">they lose access to technical product support as well as any non-specified updates, </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3aca ff9 fsaf fc4 sc0 ls53d ws2fb\">upgrades and enhancements. Other recurring revenue also includes transaction </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3acb ff9 fsaf fc4 sc0 ls543 ws302\">and agent fees for transactional services which are billed on a consumption  </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3acc ff9 fsaf fc4 sc0 ls54d ws32e\">or per-unit basis.  </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3acd ff9 fsaf fc4 sc0 ls53d ws2fb\">Subscription revenue and other recurring revenue are usually recognised on a </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ace ff9 fsaf fc4 sc0 ls53d ws309\">straight-line basis over the term of the contract as control is transferred to the </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3acf ff9 fsaf fc4 sc0 ls548 ws302\">customer (including non-specified upgrad<span class=\"ls53f ws308\">es, when included</span><span class=\"ls53f ws308\">). An exception is </span></td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad0 ff9 fsaf fc4 sc0 ls54f ws2fc\">revenue from term licences embedded w<span class=\"ls53d ws300\">ithin a subscription contract for software</span><span class=\"ls53d ws300\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad1 ff9 fsaf fc4 sc0 ls53d ws303\">with significant standalone functionality which are expected to recur upon renewal </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad2 ff9 fsaf fc4 sc0 ls543 ws30d\">of the subscription offering. Revenue for these term licences is recognised when </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad3 ff9 fsaf fc4 sc0 ls552 ws30d\">control is transferred at inception of each subscription contract period. </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad4 ff9 fsaf fc4 sc0 ls543 ws302\">Further, revenue billed on a consumption or per-unit basis is recognised </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad5 ff9 fsaf fc4 sc0 ls53d ws300\">as the services are utilised. </td></tr><tr><td class=\"t m0 x48e h13c y3ad6 ffa fsb3 fc4 sc0 ls59b ws377\">Other revenue </td><td></td><td class=\"t m0 x48f h131 y3ad7 ff9 fsaf fc4 sc0 ls53f ws308\">Revenue relating to perpetual software licences with significant standalone </td></tr><tr><td class=\"t m0 x48e h13d y3ad8 ff8 fsaf fc4 sc0 ls53f ws304\">Software and software- </td><td></td><td class=\"t m0 x48f h131 y3ad9 ff9 fsaf fc4 sc0 ls53f ws308\">functionality and upgrades to such licenses is recognised when the control relating </td></tr><tr><td class=\"t m0 x48e h13d y3ada ff8 fsaf fc4 sc0 ls53f ws308\">related services </td><td></td><td class=\"t m0 x48f h131 y3adb ff9 fsaf fc4 sc0 ls53f ws300\">to the licence has been transferred, which is typically when electronic delivery has </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3adc ff9 fsaf fc4 sc0 ls53f ws300\">taken place. </td></tr><tr><td class=\"c x48e y3add w28 h13e\"><div class=\"t m0 x0 h13f y2f31 ff14 fsae fc4 sc0 ls7 ws2\">\u2022</div></td><td class=\"t m0 x490 h131 y3ade ffd fsae fc4 sc0 ls7 ws2\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws2fb\">Perpetual software licences </span></td><td></td></tr><tr><td class=\"c x48e y3add w28 h13e\"><div class=\"t m0 x0 h13f y2f33 ff14 fsae fc4 sc0 ls7 ws2\">\u2022</div></td><td class=\"t m0 x490 h131 y3adf ffd fsae fc4 sc0 ls7 ws2\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws317\">Upgrades to perpetual licences </span></td><td class=\"t m0 x48f h131 y3ae0 ff9 fsaf fc4 sc0 ls53f ws302\">Professional services and training revenue is usually recognised when delivered, </td></tr><tr><td class=\"c x48e y3add w28 h13e\"><div class=\"t m0 x0 h13f y2f35 ff14 fsae fc4 sc0 ls7 ws2\">\u2022</div></td><td class=\"t m0 x490 h131 y3ae1 ffd fsae fc4 sc0 ls7 ws2\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws302\">Professional services </span></td><td class=\"t m0 x48f h131 y3ae2 ff9 fsaf fc4 sc0 ls543 ws306\">or by reference to the stage of completion of the transaction at the end of the </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ae3 ff9 fsaf fc4 sc0 ls543 ws30d\">reporting period. This assessment is made by comparing the proportion of </td></tr><tr><td class=\"c x48e y3add w28 h13e\"><div class=\"t m0 x0 h13f y2f37 ff14 fsae fc4 sc0 ls7 ws2\">\u2022</div></td><td class=\"t m0 x490 h131 y3ae4 ffd fsae fc4 sc0 ls7 ws2\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561\">Training </span></td><td class=\"t m0 x48f h131 y3ae5 ff9 fsaf fc4 sc0 ls552 ws300\">contract costs incurred to date to the <span class=\"ws309\">total expected costs to completion.</span><span class=\"ws309\"> </span></td></tr></table>Identification of performance obligations When the Group enters into an agreement with a customer, <span class=\"ls53f ws308\">goods and services deliverable under the contract are </span>identified as separate performance obligations to the extent<span class=\"ls552 ws2fc\"> that the customer can benefit from the goods or services on </span>their own and that the separate goods and services are cons<span class=\"ls53f ws308\">idered distinct from other goods and services in the </span>agreement. Where individual goods and services do not <span class=\"ls560 ws30a\">meet the criteria to be id<span class=\"_ _0\"></span><span class=\"ls561 ws306\">entified as separate performance </span></span>obligations, they are aggregated with other goods and/or services in the agreement until a separate perform<span class=\"_ _0\"></span>ance obligation is identified.  Typically, the products and services outlined in the categories of revenue section qualify as separate performance obligations and the portion of the contractual fee allocat<span class=\"ls561 ws306\">ed (or allocated based on the standalone selling prices) </span>to them is recognised separately. Ho<span class=\"ws300\">wever, certain on-premise subscription <span class=\"ls543 ws30d\">contracts, which combine the delivery  </span></span>of on-premise software and maintenance and support servi<span class=\"ls53f ws308\">ces, require unbundling. Sage\u2019s cloud native services do </span>not require unbundling as the terms do not provide the custom<span class=\"ws30d\">er with a right to terminate the hosting contract and </span>take possession of the software.<span class=\"_ _399\"> </span>Determination of transaction price and standalone selling prices The Group determines the transaction price it is entitled to<span class=\"ls54d ws302\"> in return for providing the <span class=\"ls560 ws317\">promised obligations to the </span></span>customer based on the committed contractual amounts, net of<span class=\"ls53d ws300\"> sales taxes and discounts. Contract term<span class=\"_ _0\"></span>s generally </span>are monthly or annual, and customers either pay up-front<span class=\"ws30d\"> or over the term of the related service agreement. </span>The transaction price is allocated between the identifie<span class=\"ws317\">d obligations according to the relative standalone selling </span>prices (SSPs) of the performance obligations. The SSP of each<span class=\"ws30d\"> performance obligation deliverable in the contract is </span>determined according to the prices that the Group would obtain<span class=\"ws30d\"> by selling the same goods and/or services included in the </span>performance obligation to a similar customer on a standalone basi<span class=\"ls53f ws308\">s. The Group has established a hierarchy to identify the </span>SSPs that are used to allocate the transaction price of a custom<span class=\"ls560 ws317\">er contract to the performance obligations in the contract. </span>Where SSPs for on-premise offerings are observable and consi<span class=\"ls543 ws30d\">stent across the customer base, SSP estimates are derived </span>from pricing history. Where there are no directly observable<span class=\"ls552 ws309\"> estimates available, comparable products are utilised as a </span>basis of assessment or the residual approach is used. Under <span class=\"ls543 ws306\">the residual approach, the SSP for the offering is estimated </span>to be the total transaction price less the sum of the ob<span class=\"ls560 ws30d\">servable SSPs of other goods or services in the contract. </span>Timing of recognition  Revenue is recognised when the respective performance obliga<span class=\"ls53f ws308\">tions in the contract are delivered to the customer </span>and payment remains probable. \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws2f2\">Licences for standard on-premise software products are typi<span class=\"ws30d\">cally delivered by providing the customer with access to </span></span></span>download the software. The licence period starts when such access is granted and the customer therefore has control over the software. For licences which are dependent <span class=\"ls54f ws303\">on updates for ongoing functionality, the Group recognises </span>revenue rateably over the term of the contract. Typically<span class=\"ws309\">, this includes our payroll and tax compliance software. </span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws306\">Where the Group\u2019s performance obligation is the grant of a <span class=\"ls552 ws300\">right to continuously access a cloud offering for a certain </span></span></span>term, revenue is recognised rateably <span class=\"ls552\">over the term of the contract.  </span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws306\">Maintenance and support revenue is typically recognised based on time elapsed and thus rateably over the term </span></span>of the support arrangement. Typically, the Group\u2019s perform<span class=\"ws308\">ance obligation is to stand ready to provide technical </span>product support and unspecified updates, upgrades, and e<span class=\"ls561\">nhancements on a when-and-if-available basis. </span>The customers simultaneously receive and consume the benefits of these services. \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws302\">Professional services and classroom training revenue are typically recognised as they are delivered. Where the Group </span></span>stands ready to provide the service (such as access to lear<span class=\"ls54f ws2fc\">ning content), revenue is recognised based on time elapsed </span>and thus rateably over the service period.  \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws306\">Consumption-based services are recognised as the services are utilised. </span></span>Where revenue is recognised over time in accordance with IFRS 15<span class=\"ls53e ws301\">, it is typically recorded on a daily basis to reflect the </span>continuous transfer of control. In certain cases, a monthly r<span class=\"ls543 ws302\">ecognition approach is applied where it provides a reliable </span>representation of the performance obligation pattern and al<span class=\"ls543 ws30d\">igns with the substance of the contractual arrangement.  </span>Identification of contract with the customer  When the Group sells goods or services through a busines<span class=\"ws30d\">s partner, a key consideration is determining whether the </span>business partner or the end user is Sage\u2019s customer. The <span class=\"ws308\">key criterion in this determination is whether the business </span>partner has taken control of the product. Considering the <span class=\"ls543\">nature of Sage\u2019s subscription products and support services, </span>this is usually assessed based on whether the business partne<span class=\"ls552 ws2fc\">r has responsibility for payment, has discretion to set </span>prices, and takes on the risks and rewards of the prod<span class=\"ls548 ws2f2\">uct from Sage. See \u201cAccounting estimates and judgements\u201d </span>in note 1 for details.<span class=\"_ _399\"> </span>Principal versus agent considerations<span class=\"_ _399\"> </span> When the Group has control of third-party goods or services prio<span class=\"ls560 ws30a\">r to delivery to a customer, th<span class=\"_ _0\"></span><span class=\"ls543 ws30d\">en the Group is the principal<span class=\"_ _399\"> </span></span></span><span class=\"ls560 ws30a\"><span class=\"ls543 ws30d\"> </span></span>in the sale to the customer. As a principal, receipts from <span class=\"ls561 ws317\">customers and payments to suppliers are reported on a gross<span class=\"_ _399\"> </span></span><span class=\"ls561 ws317\"> </span>basis in revenue and cost of sales.  If the Group does not have control of third-party goods or servi<span class=\"ls547 ws30c\">ces prior to transfer to a cust<span class=\"ls561 ws306\">omer, then the Group is acting<span class=\"_ _399\"> </span></span></span><span class=\"ls547 ws30c\"><span class=\"ls561 ws306\"> </span></span>as an agent for the supplier and revenue in respect of the rele<span class=\"ws308\">vant obligations is recognised net of any related payments<span class=\"_ _399\"> </span></span><span class=\"ws308\"> </span>to the supplier and reported revenue repres<span class=\"ws30b\">ents the margin earned by the Group. </span><span class=\"ws30b\"> </span>Whether the Group is considered to be the principal or <span class=\"ls548 ws302\">an agent in the transaction depends on analysis by management<span class=\"_ _399\"> </span></span><span class=\"ls548 ws302\"> </span>of both the legal form and substance <span class=\"ls53c ws2fd\">of the agreement between the Group a<span class=\"ls552 ws309\">nd its supplier. This takes into account<span class=\"_ _399\"> </span></span></span><span class=\"ls53c ws2fd\"><span class=\"ls552 ws309\"> </span></span>whether Sage bears the price, inventory, and performance risks associated with the transaction.<span class=\"_ _399\"> </span><span class=\"_ _5\"></span> Practical expedients<span class=\"_ _399\"> </span> As the majority of contracts have a term of one year or le<span class=\"_ _0\"></span><span class=\"ls543 ws2f2\">ss, the Group has applied the following practical expedients:<span class=\"_ _399\"> </span></span><span class=\"ls543 ws2f2\"> </span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws317\">The aggregate transaction price allocated to the unsatisfie<span class=\"ls552 ws2f2\">d or partially unsatisfied performance obligations at<span class=\"_ _0\"></span> the<span class=\"_ _399\"> </span></span></span></span><span class=\"ffd\"><span class=\"ff9 fsaf ls560 ws317\"><span class=\"ls552 ws2f2\"> </span></span></span>end of the reporting period is not disclosed.<span class=\"_ _399\"> </span> \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls54f ws303\">Any financing component is not considered when determining the transaction price.<span class=\"_ _399\"> </span></span></span><span class=\"ffd\"><span class=\"ff9 fsaf ls54f ws303\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-329": {
   "value": "Accounting policy  The Group reports revenue under two revenue categories and the basis of recognition for each category is described below:<span class=\"_ _5\"></span> <table class=\"s w28c h16e\" id=\"_cd30c355-5a21-47bd-90c4-d2be73814327\"><tr><td class=\"c n x1bb y3abb w28d h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls56b ws313\">Category and examples<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x48d y3abb w28e h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls538 ws369\">Accounting treatment<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x48e h13c y3abc ffa fsb3 fc4 sc0 ls59a ws376\">Recurring revenue </td><td></td><td class=\"t m0 x48f h131 y3abd ff9 fsaf fc4 sc0 ls54f ws2fc\">Recurring revenue is revenue earned from customers for the provision of a good or </td></tr><tr><td class=\"t m0 x48e h13d y3abe ff8 fsaf fc4 sc0 ls561 ws306\">Software subscription revenue </td><td></td><td class=\"t m0 x48f h131 y3abf ff9 fsaf fc4 sc0 ls543 ws30d\">service over a contractual term, with the customer being unable to continue to </td></tr><tr><td class=\"t m0 x48e h13d y3ac0 ff8 fsaf fc4 sc0 ls561 ws306\">Other subscription revenue </td><td></td><td class=\"t m0 x48f h131 y3ac1 ff9 fsaf fc4 sc0 ls53d ws300\">benefit from the full functionality of the good<span class=\"ls543 ws30d\"> or service without ongoing payments.</span><span class=\"ls543 ws30d\"> </span></td></tr><tr><td class=\"t m0 x48e h131 y3ac2 ff8 fsaf fc4 sc0 ls548 ws302\">Other recurring revenue<span class=\"ff9 ls7 ws2\"> </span></td><td></td><td class=\"t m0 x48f h131 y3ac3 ff9 fsaf fc4 sc0 ls53e ws2f2\">Subscription revenue is recurring revenue earned from customers for the provision </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac4 ff9 fsaf fc4 sc0 ls53d ws300\">of a service over a contractual term. In the event that the customer stops paying, </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac5 ff9 fsaf fc4 sc0 ls53d ws309\">they lose the legal right to use the software, and the Group has the ability to restrict </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac6 ff9 fsaf fc4 sc0 ls53d ws300\">the use of the product or service.  </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac7 ff9 fsaf fc4 sc0 ls54f ws2fc\">Other recurring revenue primarily comp<span class=\"ls53c ws2fd\">rises maintenance and support revenue</span><span class=\"ls53c ws2fd\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac8 ff9 fsaf fc4 sc0 ls53f ws308\">provided over a contractual term. In the <span class=\"ls543\">event that the customer stops paying,</span><span class=\"ls543\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ac9 ff9 fsaf fc4 sc0 ls53d ws300\">they lose access to technical product support as well as any non-specified updates, </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3aca ff9 fsaf fc4 sc0 ls53d ws2fb\">upgrades and enhancements. Other recurring revenue also includes transaction </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3acb ff9 fsaf fc4 sc0 ls543 ws302\">and agent fees for transactional services which are billed on a consumption  </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3acc ff9 fsaf fc4 sc0 ls54d ws32e\">or per-unit basis.  </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3acd ff9 fsaf fc4 sc0 ls53d ws2fb\">Subscription revenue and other recurring revenue are usually recognised on a </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ace ff9 fsaf fc4 sc0 ls53d ws309\">straight-line basis over the term of the contract as control is transferred to the </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3acf ff9 fsaf fc4 sc0 ls548 ws302\">customer (including non-specified upgrad<span class=\"ls53f ws308\">es, when included</span><span class=\"ls53f ws308\">). An exception is </span></td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad0 ff9 fsaf fc4 sc0 ls54f ws2fc\">revenue from term licences embedded w<span class=\"ls53d ws300\">ithin a subscription contract for software</span><span class=\"ls53d ws300\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad1 ff9 fsaf fc4 sc0 ls53d ws303\">with significant standalone functionality which are expected to recur upon renewal </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad2 ff9 fsaf fc4 sc0 ls543 ws30d\">of the subscription offering. Revenue for these term licences is recognised when </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad3 ff9 fsaf fc4 sc0 ls552 ws30d\">control is transferred at inception of each subscription contract period. </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad4 ff9 fsaf fc4 sc0 ls543 ws302\">Further, revenue billed on a consumption or per-unit basis is recognised </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ad5 ff9 fsaf fc4 sc0 ls53d ws300\">as the services are utilised. </td></tr><tr><td class=\"t m0 x48e h13c y3ad6 ffa fsb3 fc4 sc0 ls59b ws377\">Other revenue </td><td></td><td class=\"t m0 x48f h131 y3ad7 ff9 fsaf fc4 sc0 ls53f ws308\">Revenue relating to perpetual software licences with significant standalone </td></tr><tr><td class=\"t m0 x48e h13d y3ad8 ff8 fsaf fc4 sc0 ls53f ws304\">Software and software- </td><td></td><td class=\"t m0 x48f h131 y3ad9 ff9 fsaf fc4 sc0 ls53f ws308\">functionality and upgrades to such licenses is recognised when the control relating </td></tr><tr><td class=\"t m0 x48e h13d y3ada ff8 fsaf fc4 sc0 ls53f ws308\">related services </td><td></td><td class=\"t m0 x48f h131 y3adb ff9 fsaf fc4 sc0 ls53f ws300\">to the licence has been transferred, which is typically when electronic delivery has </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3adc ff9 fsaf fc4 sc0 ls53f ws300\">taken place. </td></tr><tr><td class=\"c x48e y3add w28 h13e\"><div class=\"t m0 x0 h13f y2f31 ff14 fsae fc4 sc0 ls7 ws2\">\u2022</div></td><td class=\"t m0 x490 h131 y3ade ffd fsae fc4 sc0 ls7 ws2\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws2fb\">Perpetual software licences </span></td><td></td></tr><tr><td class=\"c x48e y3add w28 h13e\"><div class=\"t m0 x0 h13f y2f33 ff14 fsae fc4 sc0 ls7 ws2\">\u2022</div></td><td class=\"t m0 x490 h131 y3adf ffd fsae fc4 sc0 ls7 ws2\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws317\">Upgrades to perpetual licences </span></td><td class=\"t m0 x48f h131 y3ae0 ff9 fsaf fc4 sc0 ls53f ws302\">Professional services and training revenue is usually recognised when delivered, </td></tr><tr><td class=\"c x48e y3add w28 h13e\"><div class=\"t m0 x0 h13f y2f35 ff14 fsae fc4 sc0 ls7 ws2\">\u2022</div></td><td class=\"t m0 x490 h131 y3ae1 ffd fsae fc4 sc0 ls7 ws2\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws302\">Professional services </span></td><td class=\"t m0 x48f h131 y3ae2 ff9 fsaf fc4 sc0 ls543 ws306\">or by reference to the stage of completion of the transaction at the end of the </td></tr><tr><td></td><td></td><td class=\"t m0 x48f h131 y3ae3 ff9 fsaf fc4 sc0 ls543 ws30d\">reporting period. This assessment is made by comparing the proportion of </td></tr><tr><td class=\"c x48e y3add w28 h13e\"><div class=\"t m0 x0 h13f y2f37 ff14 fsae fc4 sc0 ls7 ws2\">\u2022</div></td><td class=\"t m0 x490 h131 y3ae4 ffd fsae fc4 sc0 ls7 ws2\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561\">Training </span></td><td class=\"t m0 x48f h131 y3ae5 ff9 fsaf fc4 sc0 ls552 ws300\">contract costs incurred to date to the <span class=\"ws309\">total expected costs to completion.</span><span class=\"ws309\"> </span></td></tr></table>Identification of performance obligations When the Group enters into an agreement with a customer, <span class=\"ls53f ws308\">goods and services deliverable under the contract are </span>identified as separate performance obligations to the extent<span class=\"ls552 ws2fc\"> that the customer can benefit from the goods or services on </span>their own and that the separate goods and services are cons<span class=\"ls53f ws308\">idered distinct from other goods and services in the </span>agreement. Where individual goods and services do not <span class=\"ls560 ws30a\">meet the criteria to be id<span class=\"_ _0\"></span><span class=\"ls561 ws306\">entified as separate performance </span></span>obligations, they are aggregated with other goods and/or services in the agreement until a separate perform<span class=\"_ _0\"></span>ance obligation is identified.  Typically, the products and services outlined in the categories of revenue section qualify as separate performance obligations and the portion of the contractual fee allocat<span class=\"ls561 ws306\">ed (or allocated based on the standalone selling prices) </span>to them is recognised separately. Ho<span class=\"ws300\">wever, certain on-premise subscription <span class=\"ls543 ws30d\">contracts, which combine the delivery  </span></span>of on-premise software and maintenance and support servi<span class=\"ls53f ws308\">ces, require unbundling. Sage\u2019s cloud native services do </span>not require unbundling as the terms do not provide the custom<span class=\"ws30d\">er with a right to terminate the hosting contract and </span>take possession of the software.<span class=\"_ _399\"> </span>Determination of transaction price and standalone selling prices The Group determines the transaction price it is entitled to<span class=\"ls54d ws302\"> in return for providing the <span class=\"ls560 ws317\">promised obligations to the </span></span>customer based on the committed contractual amounts, net of<span class=\"ls53d ws300\"> sales taxes and discounts. Contract term<span class=\"_ _0\"></span>s generally </span>are monthly or annual, and customers either pay up-front<span class=\"ws30d\"> or over the term of the related service agreement. </span>The transaction price is allocated between the identifie<span class=\"ws317\">d obligations according to the relative standalone selling </span>prices (SSPs) of the performance obligations. The SSP of each<span class=\"ws30d\"> performance obligation deliverable in the contract is </span>determined according to the prices that the Group would obtain<span class=\"ws30d\"> by selling the same goods and/or services included in the </span>performance obligation to a similar customer on a standalone basi<span class=\"ls53f ws308\">s. The Group has established a hierarchy to identify the </span>SSPs that are used to allocate the transaction price of a custom<span class=\"ls560 ws317\">er contract to the performance obligations in the contract. </span>Where SSPs for on-premise offerings are observable and consi<span class=\"ls543 ws30d\">stent across the customer base, SSP estimates are derived </span>from pricing history. Where there are no directly observable<span class=\"ls552 ws309\"> estimates available, comparable products are utilised as a </span>basis of assessment or the residual approach is used. Under <span class=\"ls543 ws306\">the residual approach, the SSP for the offering is estimated </span>to be the total transaction price less the sum of the ob<span class=\"ls560 ws30d\">servable SSPs of other goods or services in the contract. </span>Timing of recognition  Revenue is recognised when the respective performance obliga<span class=\"ls53f ws308\">tions in the contract are delivered to the customer </span>and payment remains probable. \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws2f2\">Licences for standard on-premise software products are typi<span class=\"ws30d\">cally delivered by providing the customer with access to </span></span></span>download the software. The licence period starts when such access is granted and the customer therefore has control over the software. For licences which are dependent <span class=\"ls54f ws303\">on updates for ongoing functionality, the Group recognises </span>revenue rateably over the term of the contract. Typically<span class=\"ws309\">, this includes our payroll and tax compliance software. </span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws306\">Where the Group\u2019s performance obligation is the grant of a <span class=\"ls552 ws300\">right to continuously access a cloud offering for a certain </span></span></span>term, revenue is recognised rateably <span class=\"ls552\">over the term of the contract.  </span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws306\">Maintenance and support revenue is typically recognised based on time elapsed and thus rateably over the term </span></span>of the support arrangement. Typically, the Group\u2019s perform<span class=\"ws308\">ance obligation is to stand ready to provide technical </span>product support and unspecified updates, upgrades, and e<span class=\"ls561\">nhancements on a when-and-if-available basis. </span>The customers simultaneously receive and consume the benefits of these services. \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws302\">Professional services and classroom training revenue are typically recognised as they are delivered. Where the Group </span></span>stands ready to provide the service (such as access to lear<span class=\"ls54f ws2fc\">ning content), revenue is recognised based on time elapsed </span>and thus rateably over the service period.  \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws306\">Consumption-based services are recognised as the services are utilised. </span></span>Where revenue is recognised over time in accordance with IFRS 15<span class=\"ls53e ws301\">, it is typically recorded on a daily basis to reflect the </span>continuous transfer of control. In certain cases, a monthly r<span class=\"ls543 ws302\">ecognition approach is applied where it provides a reliable </span>representation of the performance obligation pattern and al<span class=\"ls543 ws30d\">igns with the substance of the contractual arrangement.  </span>Identification of contract with the customer  When the Group sells goods or services through a busines<span class=\"ws30d\">s partner, a key consideration is determining whether the </span>business partner or the end user is Sage\u2019s customer. The <span class=\"ws308\">key criterion in this determination is whether the business </span>partner has taken control of the product. Considering the <span class=\"ls543\">nature of Sage\u2019s subscription products and support services, </span>this is usually assessed based on whether the business partne<span class=\"ls552 ws2fc\">r has responsibility for payment, has discretion to set </span>prices, and takes on the risks and rewards of the prod<span class=\"ls548 ws2f2\">uct from Sage. See \u201cAccounting estimates and judgements\u201d </span>in note 1 for details.<span class=\"_ _399\"> </span>Principal versus agent considerations<span class=\"_ _399\"> </span> When the Group has control of third-party goods or services prio<span class=\"ls560 ws30a\">r to delivery to a customer, th<span class=\"_ _0\"></span><span class=\"ls543 ws30d\">en the Group is the principal<span class=\"_ _399\"> </span></span></span><span class=\"ls560 ws30a\"><span class=\"ls543 ws30d\"> </span></span>in the sale to the customer. As a principal, receipts from <span class=\"ls561 ws317\">customers and payments to suppliers are reported on a gross<span class=\"_ _399\"> </span></span><span class=\"ls561 ws317\"> </span>basis in revenue and cost of sales.  If the Group does not have control of third-party goods or servi<span class=\"ls547 ws30c\">ces prior to transfer to a cust<span class=\"ls561 ws306\">omer, then the Group is acting<span class=\"_ _399\"> </span></span></span><span class=\"ls547 ws30c\"><span class=\"ls561 ws306\"> </span></span>as an agent for the supplier and revenue in respect of the rele<span class=\"ws308\">vant obligations is recognised net of any related payments<span class=\"_ _399\"> </span></span><span class=\"ws308\"> </span>to the supplier and reported revenue repres<span class=\"ws30b\">ents the margin earned by the Group. </span><span class=\"ws30b\"> </span>Whether the Group is considered to be the principal or <span class=\"ls548 ws302\">an agent in the transaction depends on analysis by management<span class=\"_ _399\"> </span></span><span class=\"ls548 ws302\"> </span>of both the legal form and substance <span class=\"ls53c ws2fd\">of the agreement between the Group a<span class=\"ls552 ws309\">nd its supplier. This takes into account<span class=\"_ _399\"> </span></span></span><span class=\"ls53c ws2fd\"><span class=\"ls552 ws309\"> </span></span>whether Sage bears the price, inventory, and performance risks associated with the transaction.<span class=\"_ _399\"> </span><span class=\"_ _5\"></span> Practical expedients<span class=\"_ _399\"> </span> As the majority of contracts have a term of one year or le<span class=\"_ _0\"></span><span class=\"ls543 ws2f2\">ss, the Group has applied the following practical expedients:<span class=\"_ _399\"> </span></span><span class=\"ls543 ws2f2\"> </span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws317\">The aggregate transaction price allocated to the unsatisfie<span class=\"ls552 ws2f2\">d or partially unsatisfied performance obligations at<span class=\"_ _0\"></span> the<span class=\"_ _399\"> </span></span></span></span><span class=\"ffd\"><span class=\"ff9 fsaf ls560 ws317\"><span class=\"ls552 ws2f2\"> </span></span></span>end of the reporting period is not disclosed.<span class=\"_ _399\"> </span> \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls54f ws303\">Any financing component is not considered when determining the transaction price.<span class=\"_ _399\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "Accounting policy<span class=\"_ _399\"> </span> Cost of sales includes items such as third-party royalties, <span class=\"_ _0\"></span><span class=\"ls53d ws300\">hosting costs, transaction, and credit card fees related to the<span class=\"_ _399\"> </span></span><span class=\"ls53d ws300\"> </span>provision of payment processing services and the cost of hard<span class=\"ws306\">ware and inventories. These al<span class=\"ls560 ws30a\">so include the third-party<span class=\"_ _399\"> </span></span></span><span class=\"ws306\"><span class=\"ls560 ws30a\"> </span></span>costs of providing training and professional services to customers. All other operating expenses incurred in the ordinary<span class=\"_ _399\"> </span> course of business are recorded in selling and administrative expenses. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "Accounting policy<span class=\"_ _399\"> </span> Cost of sales includes items such as third-party royalties, <span class=\"_ _0\"></span><span class=\"ls53d ws300\">hosting costs, transaction, and credit card fees related to the<span class=\"_ _399\"> </span></span><span class=\"ls53d ws300\"> </span>provision of payment processing services and the cost of hard<span class=\"ws306\">ware and inventories. These al<span class=\"ls560 ws30a\">so include the third-party<span class=\"_ _399\"> </span></span></span><span class=\"ws306\"><span class=\"ls560 ws30a\"> </span></span>costs of providing training and professional services to customers. All other operating expenses incurred in the ordinary<span class=\"_ _399\"> </span> course of business are recorded in selling and administrative expenses. ",
   "dimensions": {
    "concept": "thesagegroupplc:DescriptionOfAccountingPolicyForOperatingProfit",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "<table class=\"s w28f h16f\" id=\"_ab34d0fa-3415-4aa7-9733-da5e191630d6\"><tr><td class=\"t m0 x1c1 h12f y3ae6 ffa fsae fc4 sc0 ls56f ws314\">The following items have been included in arriving at operating profit from continuing </td><td></td><td class=\"t m0 x2d8 h12f y3ae6 ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3ae7 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"c n x1bb y3ae8 w290 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls538 ws2\">operations<span class=\"_ _399\"> </span></div></td><td class=\"c n x491 y3ae8 w291 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls535 ws374\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x438 h12f y3ae9 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3ae9 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3aea w292 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54d ws302\">Staff costs<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x492 y3aea w293 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls545 ws2\">1,030<span class=\"_ _399\"> </span></div></td><td class=\"c n x493 y3aea w294 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws2\">1,006<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aeb w295 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls543 ws30d\">Depreciation of property, plant and equipment<span class=\"_ _399\"> </span></div></td><td class=\"c n x494 y3aeb w296 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls543 ws30d\">7<span class=\"_ _399\"> </span></div></td><td class=\"c n x495 y3aeb w17d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">30<span class=\"_ _399\"> </span></div></td><td class=\"c n x496 y3aeb w297 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls550 ws2\">29<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aec w298 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fc\">Amortisation of intangible assets<span class=\"_ _399\"> </span></div></td><td class=\"c n x497 y3aec w299 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fc\">6.2<span class=\"_ _399\"> </span></div></td><td class=\"c n x498 y3aed w29a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5a0 ws2\">60<span class=\"_ _399\"> </span></div></td><td class=\"c n x499 y3aed w29b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws2\">67<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aee w29c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30b\">Customer acquisition amortisation expense<span class=\"_ _399\"> </span></div></td><td class=\"c n x49a y3aee w29d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30b\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x1e9 y3aef w29e h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">164<span class=\"_ _399\"> </span></div></td><td class=\"c n x49b y3aef w29f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws2\">157<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w2a0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws30d\">Other M&amp;A activity-related items<span class=\"_ _399\"> </span></div></td><td class=\"c n x49c y3947 w2a1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws30d\">3.6<span class=\"_ _399\"> </span></div></td><td class=\"c n x2ea y3948 w146 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54b ws2\">31<span class=\"_ _399\"> </span></div></td><td class=\"c n x49d y3948 w2a2 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls550 ws2\">34<span class=\"_ _399\"> </span></div></td></tr></table>The Group incurred \u00a3379m (2024: \u00a3344m) of research and developm<span class=\"ls54f ws2f2\">ent expenditure in the year, of which \u00a3302m (2024: \u00a3300m)<span class=\"_ _399\"> </span></span><span class=\"ls54f ws2f2\"> </span>relates to total Group staff costs included above. See note<span class=\"ls54f ws2fc\"> 6.2 for the research and development accounting policy. </span><span class=\"ls54f ws2fc\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-354": {
   "value": "<div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws306 gs13a\">The Group incurred \u00a3379m (2024: \u00a3344m) of research and developm<span class=\"ls54f ws2f2\">ent expenditure in the year, of which \u00a3302m (2024: \u00a3300m)<span class=\"_ _399\"> </span></span><span class=\"ls54f ws2f2\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs13b\">relates to total Group staff costs included above. See note<span class=\"ls54f ws2fc\"> 6.2 for the research and development accounting policy. </span><span class=\"ls54f ws2fc\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-330": {
   "value": "<div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls5a1 ws37b gs13d\">Services provided by the Group\u2019s auditor and network firms<span class=\"_ _399\"> </span> </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs13e\">During the year, the Group obtained the following services <span class=\"ls53d ws300\">from the Group\u2019s auditor at costs as detailed below:</span><span class=\"ls53d ws300\"> </span></div><div class=\"t m0 h140 ff16 fsb4 fc4 sc0 ls7 ws2 gs13f\"><span class=\"_ gs140\"> </span></div><div class=\"gs141\"><table class=\"s w2a3 h170\" id=\"_bcb1140b-e980-464c-a772-ba893718c619\"><tr><td></td><td class=\"t m0 x2d8 h12f y3af0 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3af1 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x438 h12f y3af2 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3af2 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3aa6 w2a4 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws317\">Fees payable to the Group\u2019s auditor for the audit <span class=\"ls54f ws2fa\">of the Company and the consolidated accounts<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x49e y3aa6 w247 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x49f y3aa6 w2a5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws2\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y39e6 w2a6 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws317\">Fees payable to the Group\u2019s auditor for the audit of the Company\u2019s subsidiaries<span class=\"_ _399\"> </span></div></td><td class=\"c n x4a0 y39e6 w247 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x4a1 y39e6 w2a5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws2\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3af3 ffa fsaf fc4 sc0 ls541 ws2f3\">Total fees </td><td class=\"c n x2f5 y3947 w153 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x4a2 y3947 w2a7 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls545 ws2\">6<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws302 gs142\">Fees payable to the Group\u2019s auditor for audit<span class=\"ls543 ws30d\">-related assurance services (including <span class=\"ls53e ws309\">costs relating to the half-year review)<span class=\"_ _399\"> </span></span></span><span class=\"ls543 ws30d\"><span class=\"ls53e ws309\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws302 gs143\">and other non-audit services were less than \u00a31m (2024: less than \u00a31m).<span class=\"_ _399\"> </span> </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws303 gs144\">Fees payable in the prior year were those paid to Ernst &amp; Young LLP as the previous incumbent auditor.<span class=\"_ _399\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws303 gs145\">A summary of the Board\u2019s policy in respect of the procuremen<span class=\"ls560 ws309\">t of non-audit services for the Group\u2019s auditor is set out<span class=\"_ _399\"> </span></span><span class=\"ls560 ws309\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs146\">on pages 115 and 116.<span class=\"_ _399\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-331": {
   "value": "<div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls588 ws330 gs158\">3.3 Employees and Directors </div><div class=\"gsd9\"><table class=\"s w2a8 h171\" id=\"_629d4e86-554e-4dd8-8d61-d1b1fc589123\"><tr><td></td><td class=\"t m0 x2d8 h12f y3af4 ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3af5 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3af6 ffa fsae fc4 sc0 ls578 ws31b\">Average monthly number of people employed (including Directors) </td><td class=\"t m0 x243 h12f y3af6 ffa fsae fc4 sc0 ls592 ws2\">number </td><td class=\"t m0 x4a3 h12e y3af6 ff9 fsae fc4 sc0 ls56d ws2\">number </td></tr><tr><td class=\"t m0 x1c1 h130 y3af7 ff9 fsaf fc4 sc0 ls543 ws30d\">By segment: <span class=\"_ _26d\"> </span><span class=\"ffa ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3af8 w2a9 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws302\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x4a4 y3af8 w2aa h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws2\">2,757<span class=\"_ _399\"> </span></div></td><td class=\"c n x4a5 y3af8 w30 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws2\">2,662<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3af9 ff9 fsaf fc4 sc0 ls542 ws2\">UKIA </td><td class=\"c n x1f9 y3ab3 w2ab h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">4,889<span class=\"_ _399\"> </span></div></td><td class=\"c n x4a6 y3ab3 w2ac h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">5,008<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3afa ff9 fsaf fc4 sc0 ls542 ws2\">Europe </td><td class=\"c n x4a7 y3ab5 w185 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">3,428<span class=\"_ _399\"> </span></div></td><td class=\"c n x4a8 y3ab5 w2ad h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53d ws2\">3,326<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x4a9 y3948 w2ae h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws2\">11,074<span class=\"_ _399\"> </span></div></td><td class=\"c n x4aa y3948 w2af h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws2\">10,996<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"gs159\"><table class=\"s w2b0 h16d\" id=\"_7cde702f-8f3c-4d4c-b0ec-6cf45f7b582b\"><tr><td></td><td></td><td class=\"t m0 x2d8 h12f y3ab6 ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3afb ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"c n x1bb y3afc w2b1 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56b ws37c\">Staff costs<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ab y3afc w22b h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls55a ws2\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x438 h12f y3afd ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3afd ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ab0 w2b2 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws303\">Wages and salaries<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x4ac y3ab0 w1e9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">891<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ad y3ab0 w2b3 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws2\">907<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ab1 w2b4 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53e ws2f2\">Social security costs<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x4ae y3ab1 w2b5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">123<span class=\"_ _399\"> </span></div></td><td class=\"c n x4af y3ab1 w14e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls547 ws2\">118<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ab9 ff9 fsaf fc4 sc0 ls53f ws308\">Post-employment benefits <span class=\"_ _271\"> </span><span class=\"ls7 ws2\"> </span></td><td></td><td class=\"c n x4b0 y3ab3 w82 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">32<span class=\"_ _399\"> </span></div></td><td class=\"c n x4b1 y3ab3 w2b6 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws2\">31<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y39c7 w2b7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fd\">Share-based payments<span class=\"_ _399\"> </span></div></td><td class=\"c n x4b2 y39c7 w2b8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws2\">13.2<span class=\"_ _399\"> </span></div></td><td class=\"c n x2ea y3ab5 w18d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">51<span class=\"_ _399\"> </span></div></td><td class=\"c n x4b3 y3ab5 w2b9 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls541 ws2\">56<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x215 y3948 w2ba h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54b ws2\">1,097<span class=\"_ _399\"> </span></div></td><td class=\"c n x44f y3948 w2bb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls546 ws2\">1,112<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws302 gs15a\">Staff costs include a total of \u00a367m of capitalised commission <span class=\"_ _0\"></span><span class=\"ls53f ws308\">costs which are amortised over the expected contract life </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws2fb gs15b\">including probable contract renewa<span class=\"ls53e ws30a\">ls (2024: \u00a367m); see note 8.1. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs15c\">Post-employment benefits include \u00a31m of costs<span class=\"ls53e ws301\"> related to defined benefit plans (2024: <span class=\"_ _0\"></span>\u00a32m) and \u00a331m (2024: \u00a329m) in relation </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws308 gs15d\">to defined contribution plans. The associated defined benefit liability is \u00a3<span class=\"_ _5\"></span>25m (2024: \u00a323m) and an actuarial gain was </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2fd gs15e\">recognised in the period of \u00a31m (2024: \u00a33m loss) in other compr<span class=\"ls53f ws2fc\">ehensive income, gross of a \u00a3nil tax charge (2024: \u00a31m benefit).<span class=\"_ _0\"></span><span class=\"ls7 ws2\"> </span></span></div><div class=\"gs15f\"><table class=\"s w2a3 h172\" id=\"_0be2474f-6721-4836-973f-50604d50e5b7\"><tr><td></td><td class=\"t m0 x2d8 h12f y3afe ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3aff ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3b00 ffa fsae fc4 sc0 ls55b ws37d\">Key management compensation  </td><td class=\"t m0 x438 h12f y3b00 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3b00 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3b01 w2bc h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws303\">Salaries and short-term employee benefits<span class=\"_ _399\"> </span></div></td><td class=\"c n x2af y3b01 w5d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls551 ws2\">10<span class=\"_ _399\"> </span></div></td><td class=\"c n x4b4 y3b01 w2bd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws2\">12<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b02 w2b7 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws2fd\">Share-based payments<span class=\"_ _399\"> </span></div></td><td class=\"c n x4b5 y3b02 w65 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">8<span class=\"_ _399\"> </span></div></td><td class=\"c n x4b6 y3b02 w2be h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws2\">8<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x4b0 y3948 w2bf h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls541 ws2\">18<span class=\"_ _399\"> </span></div></td><td class=\"c n x4b7 y3948 w2c0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls545 ws2\">20<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53c ws2fd gs160\">Key management personnel are deemed to <span class=\"ls54f ws2fc\">be members of the Group\u2019s Executive Leadership Team and the Non-executive </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws308 gs161\">Directors as shown on pages 74 to 79.  </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "<table class=\"s w2a3 h172\" id=\"_0be2474f-6721-4836-973f-50604d50e5b7\"><tr><td></td><td class=\"t m0 x2d8 h12f y3afe ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3aff ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3b00 ffa fsae fc4 sc0 ls55b ws37d\">Key management compensation  </td><td class=\"t m0 x438 h12f y3b00 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3b00 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3b01 w2bc h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws303\">Salaries and short-term employee benefits<span class=\"_ _399\"> </span></div></td><td class=\"c n x2af y3b01 w5d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls551 ws2\">10<span class=\"_ _399\"> </span></div></td><td class=\"c n x4b4 y3b01 w2bd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws2\">12<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b02 w2b7 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws2fd\">Share-based payments<span class=\"_ _399\"> </span></div></td><td class=\"c n x4b5 y3b02 w65 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">8<span class=\"_ _399\"> </span></div></td><td class=\"c n x4b6 y3b02 w2be h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws2\">8<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x4b0 y3948 w2bf h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls541 ws2\">18<span class=\"_ _399\"> </span></div></td><td class=\"c n x4b7 y3948 w2c0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls545 ws2\">20<span class=\"_ _399\"> </span></div></td></tr></table>Key management personnel are deemed to <span class=\"ls54f ws2fc\">be members of the Group\u2019s Executive Leadership Team and the Non-executive </span>Directors as shown on pages 74 to 79.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-355": {
   "value": "3.4 Leases Accounting policy The Group as lessee The Group recognises lease assets and lease liabilities on the bala<span class=\"ls54d ws302\">nce sheet for most of its leases to account for the right </span>to use leased items and the obligation to make future leas<span class=\"ws300\">e paym<span class=\"_ _0\"></span>ents. Lease liabilities are measured at the present value </span>of future lease payments over the lease term. The lease term <span class=\"ls53f\">is determined as the non-can<span class=\"ls552 ws309\">cellable term of the lease, </span></span>together with any periods covered by an option to extend the <span class=\"ls560 ws30a\">lease if the option is reasonably certain to be exercised, </span>or any periods covered by an option to terminate the lease, <span class=\"ls560 ws30a\">if the option is reasonably certain not to be exercised. </span>Lease payments normally include fixed payments (including in-substance fixed payments), a deduction for any lease incentives receivable and variable lease payments that depend <span class=\"ls53d ws302\">on an index or a rate. In the event that a lease includes </span>an exercise price for a purchase option that is reasonably certa<span class=\"ls560 ws30a\">in to be exercised, or a termination penalty that is </span>reasonably certain to be incurred, these too are include<span class=\"ls54f ws2f4\">d in lease payments as are any amounts expected to be paid </span>under any residual value guarantees. Variable lease payments that do not depend on an index or a rate are not included in the lease liability but are recognised as an expense when incurred. Lease payments are discounted using the in<span class=\"ls53d ws2fb\">cremental borrowing rate applicable to <span class=\"ls541 ws2f3\">the lease at the lease commencement </span></span>date, as the rate implicit in the lease <span class=\"ls552 ws309\">cannot normally be readily determined. L<span class=\"_ _0\"></span><span class=\"ls54f ws2fc\">ease assets are recognised at the amount </span></span>of the lease liability, adjusted where applicable for any<span class=\"ls54f ws2fc\"> lease payments made or lease incentives received before </span>commencement of the lease, direct costs incurred at th<span class=\"ls53c ws2fd\">e commencement of the lease and estimated restoration </span>costs to be incurred at the end of the lease.  Right-of-use assets are presented within property, plant and <span class=\"ws30d\">equipment, and depreciated on a straight-line basis over the </span>shorter of their useful life and the lease term. Their ca<span class=\"ls54f ws2fc\">rrying amounts are measured at cost less accumulated depreciation </span>and impairment losses. Lease liabilities are <span class=\"ls552 ws309\">presented within current and non-current </span>borrowings. Over the lease term, the carrying amounts of lease liabilities are increased to reflect<span class=\"ls552 ws308\"> interest on the liability and reduced by the amount of lease </span>payments made. A lease liability is remeasured if there is <span class=\"ls543 ws30d\">a modification, a change in the lease term or a change in lease </span>payments. The costs of these leases are recognised in the <span class=\"ls561 ws306\">income statement split between the depreciation of the lease </span>asset and the interest charge on the lease liability. Depreciati<span class=\"ws308\">on is presented within selling and administrative expenses </span>and interest charges within finance costs. This policy applies mainly to the Group\u2019s leases for properties a<span class=\"ws2fd\">nd vehicles. For short<span class=\"_ _5\"></span>-term leas<span class=\"ls552 ws309\">es with a lease term of 12 </span></span>months or less and leases of low-value items, the Group has<span class=\"ws304\"> elected to apply the exemptions available under the standard. </span>For these leases, rentals payable are charged to the inco<span class=\"ls543\">me statement on a straight<span class=\"_ _5\"></span>-line basis as an operating expense </span>presented within selling and administrative expenses. Wher<span class=\"ls53d ws2fb\">e rent payments are prepaid or accrued, their balances are </span>reported under prepayments and accruals respectively. The low-<span class=\"ls548 ws2f8\">value exemption has been applied to most of the Group\u2019s </span>leases of IT and other office equipment. The Group leases various offices and vehicles under non-cance<span class=\"_ _0\"></span><span class=\"ls543 ws30d\">llable lease agreements. Leases of properties have a range </span>of lease terms, up to a maximum of 15 years. Other leases <span class=\"ws300\">are generally for lease terms of 3 or 4 years. Property leases </span>include various contractual terms, most commonly variabl<span class=\"ls54b ws2f2\">e lease payments and termination and extension options. </span>The carrying amounts of right-of-use assets and their <span class=\"ls54f ws2fa\">movements during the year are presented in note 7.<span class=\"_ _0\"></span> </span>The carrying amounts of lease liabilities and their movements during the year are below. <span class=\"_ _5\"></span> <table class=\"s w2c1 h173\" id=\"_00edebf7-2014-4f7b-8969-fca409c21463\"><tr><td></td><td></td><td class=\"t m0 x2d8 h12f y3b03 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3b04 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x2d9 h12e y3b05 ff9 fsae fc4 sc0 ls55a ws2\">Note </td><td class=\"t m0 x438 h12f y3b05 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3b05 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3b06 w2c2 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws30b\">At 1 October<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x4b8 y3b06 w2c3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54a ws2\">90<span class=\"_ _399\"> </span></div></td><td class=\"c n x4b9 y3b06 w2c4 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls550 ws2\">86</div></td></tr><tr><td class=\"c n x1bb y3b07 w2c5 h156\"><div class=\"t m0 x1ba h130 y3932 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls561\">Additions<span class=\"_ _399\"> </span></span></span></div></td><td></td><td class=\"c n x4ba y3b07 w17d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">30<span class=\"_ _399\"> </span></div></td><td class=\"c n x4bb y3b07 w2c6 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls550 ws2\">24</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b08 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls561\">Disposals <span class=\"_ _274\"> </span><span class=\"ls7\"> </span></span></span></td><td></td><td class=\"c n x2ea y3b09 w1b7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls540 ws2\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4bc y3b09 w59 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54c ws2\">\u2013</div></td></tr><tr><td class=\"c n x1bb y3b0a w2c7 h156\"><div class=\"t m0 x1ba h131 y3944 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls560 ws30a\">Interest charge in the year<span class=\"_ _399\"> </span></span></span></div></td><td class=\"c n x4bd y3b0a w2c8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws2\">3.5<span class=\"_ _399\"> </span></div></td><td class=\"c n x2f5 y3b0b w2c9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n x4be y3b0b w2ca h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls548 ws2\">2</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b0c ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls53e ws30d\">Payment of lease liabilities <span class=\"_ _8f\"> </span></span><span class=\"ff9\"> </span></span></td><td></td><td class=\"c n x2e2 y3942 w9f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(21)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4bf y3942 w141 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls546 ws2\">(18)</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b0d ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls548 ws2f8\">Lease incentives <span class=\"_ _276\"> </span></span><span class=\"ff9\"> </span></span></td><td></td><td class=\"c n x2f5 y3b0e w153 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x2f6 y3b0e w59 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54c ws2\">\u2013</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b0f ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls545 ws2f9\">Exchange movement <span class=\"_ _277\"> </span></span><span class=\"ff9\"> </span></span></td><td></td><td class=\"c n x2f5 y3ab0 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c0 y3ab0 w2cb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls563 ws2\">(4)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b10 ffa fsaf fc4 sc0 ls545 ws304\">At 30 September <span class=\"_ _d9\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td class=\"c n x1e9 y3aeb w2cc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">103<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c1 y3aeb w2cd h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls559 ws2\">90<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b11 ff9 fsaf fc4 sc0 ls561 ws317\">Presented as: <span class=\"_ _20e\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ffa\"> <span class=\"_ _de\"> </span></span> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3945 w2ce h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2\">Borrowings\u2014current<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c2 y3945 w2cf h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls555 ws2\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x2ea y3946 w2d0 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">17<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c3 y3946 w2d1 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53e ws2\">15<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w2d2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2\">Borrowings\u2014non-current<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c2 y3947 w2cf h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls555 ws2\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x498 y3948 w2d3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">86<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c4 y3948 w2d4 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">75<span class=\"_ _399\"> </span></div></td></tr></table>The maturity analysis of lease liab<span class=\"ls54e ws308\">ilities is included in note 1<span class=\"_ _0\"></span>2.2. </span>Amounts recognised in the income stat<span class=\"ls560 ws30a\">ement for leases are as follows: </span><table class=\"s w2b0 h174\" id=\"_8d261ac8-5f12-4af6-a7bf-8e890b482f57\"><tr><td></td><td></td><td class=\"t m0 x2d8 h12f y3b12 ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3b13 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x4c5 h12e y3b14 ff9 fsae fc4 sc0 ls55a ws37f\"> Note </td><td class=\"t m0 x438 h12f y3b14 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3b14 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3b15 w2d5 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws2fd\">Depreciation of right-of-use assets<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c6 y3b15 w143 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws2fd\">7<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c7 y3b15 w18d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">15<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c8 y3b15 w2d6 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws2\">14<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3af8 w2d7 h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws30a\">Interest expense charge on lease liabilities<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c9 y3af8 w2d8 h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws30a\">3.5<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ca y3af8 w2c9 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n x4cb y3af8 w2ca h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws2\">2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b16 ff9 fsaf fc4 sc0 ls561 ws304\">Lease expense from short-term leases <span class=\"ls552 ws30a\">and leases of low-value assets</span><span class=\"ls552 ws30a\">  </span></td><td></td><td class=\"c n x2f5 y3b17 w2d9 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x4cc y3b17 w2da h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws2\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b18 ff9 fsaf fc4 sc0 ls53f ws308\">(included in selling and administrative expenses) <span class=\"_ _27b\"> </span> </td><td></td><td class=\"c n x4b0 y3948 w2db h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">22<span class=\"_ _399\"> </span></div></td><td class=\"c n x4cd y3948 w2bd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws2\">21<span class=\"_ _399\"> </span></div></td></tr></table>Total cash outflows for leases in the year, including interest paym<span class=\"ls552 ws2fd\">ents and outflows related to short<span class=\"_ _5\"></span>-term leases and leases </span>of low-value assets, was \u00a323m (2024: \u00a323m)<span class=\"ls560 ws30a\">. Cash flows in relation to short-term leas<span class=\"ls53d ws300\">es and leases of low value assets are </span></span>reported as part of cash flows from operating activities. The Group is exposed to potential future increases in variable <span class=\"ls552 ws303\">lease payments that are based on an index or rate, which are </span>initially measured as at the commencement date, with any futu<span class=\"_ _5\"></span>re changes in the index or rate excluded from the lease liability until they take effect. If adjustments to lease payments base<span class=\"ls552 ws309\">d on an index or rate take effect, the lease liability will be </span>reassessed and adjusted against the right-of-use asset.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "Accounting policy The Group as lessee The Group recognises lease assets and lease liabilities on the bala<span class=\"ls54d ws302\">nce sheet for most of its leases to account for the right </span>to use leased items and the obligation to make future leas<span class=\"ws300\">e paym<span class=\"_ _0\"></span>ents. Lease liabilities are measured at the present value </span>of future lease payments over the lease term. The lease term <span class=\"ls53f\">is determined as the non-can<span class=\"ls552 ws309\">cellable term of the lease, </span></span>together with any periods covered by an option to extend the <span class=\"ls560 ws30a\">lease if the option is reasonably certain to be exercised, </span>or any periods covered by an option to terminate the lease, <span class=\"ls560 ws30a\">if the option is reasonably certain not to be exercised. </span>Lease payments normally include fixed payments (including in-substance fixed payments), a deduction for any lease incentives receivable and variable lease payments that depend <span class=\"ls53d ws302\">on an index or a rate. In the event that a lease includes </span>an exercise price for a purchase option that is reasonably certa<span class=\"ls560 ws30a\">in to be exercised, or a termination penalty that is </span>reasonably certain to be incurred, these too are include<span class=\"ls54f ws2f4\">d in lease payments as are any amounts expected to be paid </span>under any residual value guarantees. Variable lease payments that do not depend on an index or a rate are not included in the lease liability but are recognised as an expense when incurred. Lease payments are discounted using the in<span class=\"ls53d ws2fb\">cremental borrowing rate applicable to <span class=\"ls541 ws2f3\">the lease at the lease commencement </span></span>date, as the rate implicit in the lease <span class=\"ls552 ws309\">cannot normally be readily determined. L<span class=\"_ _0\"></span><span class=\"ls54f ws2fc\">ease assets are recognised at the amount </span></span>of the lease liability, adjusted where applicable for any<span class=\"ls54f ws2fc\"> lease payments made or lease incentives received before </span>commencement of the lease, direct costs incurred at th<span class=\"ls53c ws2fd\">e commencement of the lease and estimated restoration </span>costs to be incurred at the end of the lease.  Right-of-use assets are presented within property, plant and <span class=\"ws30d\">equipment, and depreciated on a straight-line basis over the </span>shorter of their useful life and the lease term. Their ca<span class=\"ls54f ws2fc\">rrying amounts are measured at cost less accumulated depreciation </span>and impairment losses. Lease liabilities are <span class=\"ls552 ws309\">presented within current and non-current </span>borrowings. Over the lease term, the carrying amounts of lease liabilities are increased to reflect<span class=\"ls552 ws308\"> interest on the liability and reduced by the amount of lease </span>payments made. A lease liability is remeasured if there is <span class=\"ls543 ws30d\">a modification, a change in the lease term or a change in lease </span>payments. The costs of these leases are recognised in the <span class=\"ls561 ws306\">income statement split between the depreciation of the lease </span>asset and the interest charge on the lease liability. Depreciati<span class=\"ws308\">on is presented within selling and administrative expenses </span>and interest charges within finance costs. This policy applies mainly to the Group\u2019s leases for properties a<span class=\"ws2fd\">nd vehicles. For short<span class=\"_ _5\"></span>-term leas<span class=\"ls552 ws309\">es with a lease term of 12 </span></span>months or less and leases of low-value items, the Group has<span class=\"ws304\"> elected to apply the exemptions available under the standard. </span>For these leases, rentals payable are charged to the inco<span class=\"ls543\">me statement on a straight<span class=\"_ _5\"></span>-line basis as an operating expense </span>presented within selling and administrative expenses. Wher<span class=\"ls53d ws2fb\">e rent payments are prepaid or accrued, their balances are </span>reported under prepayments and accruals respectively. The low-<span class=\"ls548 ws2f8\">value exemption has been applied to most of the Group\u2019s </span>leases of IT and other office equipment. The Group leases various offices and vehicles under non-cance<span class=\"_ _0\"></span><span class=\"ls543 ws30d\">llable lease agreements. Leases of properties have a range </span>of lease terms, up to a maximum of 15 years. Other leases <span class=\"ws300\">are generally for lease terms of 3 or 4 years. Property leases </span>include various contractual terms, most commonly variabl<span class=\"ls54b ws2f2\">e lease payments and termination and extension options. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "3.5 Finance income and costs Accounting policy Finance income and costs are recognised using the effect<span class=\"ls53d ws2fb\">ive interest method. Finance costs are recognised in the </span>income statement simultaneously with the recognition of an <span class=\"ls552 ws309\">increase in a liability or the reduction in an asset. </span>Derivative financial instruments are measured at fair val<span class=\"ws300\">ue through profit or loss, within finance income and costs, </span>unless they are designated as a hedging instrument. Where derivative financial instruments have been designated<span class=\"ls53f ws308\"> as hedging instruments in a cash flow hedge, and the </span>hedging relationship is effective, gains and losses on those inst<span class=\"ls561 ws30b\">ruments are accumulated in the cash flow hedge reserve. </span>The amount accumulated in the hedging reserve is reclassified <span class=\"ls547 ws2fd\">to finance incom<span class=\"_ _0\"></span>e or costs in the same period or periods </span>during which the expected future cash flows affect the profit<span class=\"ls547 ws2fd\"> or loss. Any ineffective portion of changes in the fair value </span>of the derivative financial instrument is recog<span class=\"ls53f ws30d\">nised immediately in finance income or costs. </span>Where derivative financial instruments have been designated <span class=\"ws302\">as hedging instruments in a <span class=\"ws2fb\">net investment hedge, gains </span></span>or losses on those instruments are recognised in finance income and costs only to the extent the hedging relationship is ineffective. Where the hedging relationship is effective, gains or losses are accumulated in the foreign currency translation reserve. Foreign currency movements on intercompany balances are <span class=\"ws2fb\">recognised in the <span class=\"_ _0\"></span>income statement unless settlement </span>is not planned or likely in the fores<span class=\"ws2f4\">eeable future, in which case they are rec<span class=\"ls54f ws2fa\">ognised in other comprehensive income.</span></span><span class=\"ws2f4\"><span class=\"ls54f ws2fa\"><span class=\"_ _0\"></span> </span></span><table class=\"s w2dc h176\" id=\"_883d4689-869e-4351-8d1d-fb874a57c533\"><tr><td></td><td class=\"t m0 x2d8 h12f y3b19 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3b1a ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x438 h12f y3b1b ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3b1b ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3b1c ffa fsaf fc4 sc0 ls564 ws2f3\">Finance income: <span class=\"_ _27c\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3b1d w2dd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws308\">Interest income on sh<span class=\"ls53e ws301\">ort-term deposits<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x4ce y3b1d w3d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">12<span class=\"_ _399\"> </span></div></td><td class=\"c n x4cf y3b1d w3e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws2\">19<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b1e ffa fsaf fc4 sc0 ls54c ws2f9\">Finance income </td><td class=\"c n x2ea y3b1f w3d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">12<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d0 y3b1f w3e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws2\">19<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b20 ffa fsaf fc4 sc0 ls57e ws30b\">Finance costs: <span class=\"_ _27f\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3b21 ff9 fsaf fc4 sc0 ls548 ws2fa\">Finance costs on bond notes </td><td class=\"c n x1e9 y3b22 w136 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2\">(46)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d1 y3b22 w2de h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54e ws2\">(37)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b23 ff9 fsaf fc4 sc0 ls543 ws2f4\">Finance costs on bank borrowings </td><td class=\"c n x4b0 y3b24 w2df h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54d ws2\">(4)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d2 y3b24 w2cb h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls563 ws2\">(4)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b25 ff9 fsaf fc4 sc0 ls547 ws30c\">Interest charge on lease liabilities </td><td class=\"c n x2ea y3999 wb3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls555 ws2\">(5)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d3 y3999 w57 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b26 ff9 fsaf fc4 sc0 ls543 ws2f2\">Amortisation of issue costs </td><td class=\"c n x2ea y399b w58 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d4 y399b w57 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b27 ff9 fsaf fc4 sc0 ls53f ws2fd\">Amortisation of foreign currency basis of hedge relationships </td><td class=\"c n x4d5 y3b28 w5a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d6 y3b28 w59 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54c ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b29 ffa fsaf fc4 sc0 ls550 ws2fb\">Finance costs </td><td class=\"c n x1e9 y3aa6 w40 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53f ws2\">(58)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d7 y3aa6 w2e0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls549 ws2\">(45)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w2e1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2fa\">Finance costs\u2014net<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d8 y3947 w136 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2\">(46)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d9 y3947 w98 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls540 ws2\">(26)<span class=\"_ _399\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "3.5 Finance income and costs Accounting policy Finance income and costs are recognised using the effect<span class=\"ls53d ws2fb\">ive interest method. Finance costs are recognised in the </span>income statement simultaneously with the recognition of an <span class=\"ls552 ws309\">increase in a liability or the reduction in an asset. </span>Derivative financial instruments are measured at fair val<span class=\"ws300\">ue through profit or loss, within finance income and costs, </span>unless they are designated as a hedging instrument. Where derivative financial instruments have been designated<span class=\"ls53f ws308\"> as hedging instruments in a cash flow hedge, and the </span>hedging relationship is effective, gains and losses on those inst<span class=\"ls561 ws30b\">ruments are accumulated in the cash flow hedge reserve. </span>The amount accumulated in the hedging reserve is reclassified <span class=\"ls547 ws2fd\">to finance incom<span class=\"_ _0\"></span>e or costs in the same period or periods </span>during which the expected future cash flows affect the profit<span class=\"ls547 ws2fd\"> or loss. Any ineffective portion of changes in the fair value </span>of the derivative financial instrument is recog<span class=\"ls53f ws30d\">nised immediately in finance income or costs. </span>Where derivative financial instruments have been designated <span class=\"ws302\">as hedging instruments in a <span class=\"ws2fb\">net investment hedge, gains </span></span>or losses on those instruments are recognised in finance income and costs only to the extent the hedging relationship is ineffective. Where the hedging relationship is effective, gains or losses are accumulated in the foreign currency translation reserve. Foreign currency movements on intercompany balances are <span class=\"ws2fb\">recognised in the <span class=\"_ _0\"></span>income statement unless settlement </span>is not planned or likely in the fores<span class=\"ws2f4\">eeable future, in which case they are rec<span class=\"ls54f ws2fa\">ognised in other comprehensive income.</span></span><span class=\"ws2f4\"><span class=\"ls54f ws2fa\"><span class=\"_ _0\"></span> </span></span><table class=\"s w2dc h176\" id=\"_883d4689-869e-4351-8d1d-fb874a57c533\"><tr><td></td><td class=\"t m0 x2d8 h12f y3b19 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3b1a ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x438 h12f y3b1b ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3b1b ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3b1c ffa fsaf fc4 sc0 ls564 ws2f3\">Finance income: <span class=\"_ _27c\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3b1d w2dd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws308\">Interest income on sh<span class=\"ls53e ws301\">ort-term deposits<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x4ce y3b1d w3d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">12<span class=\"_ _399\"> </span></div></td><td class=\"c n x4cf y3b1d w3e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws2\">19<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b1e ffa fsaf fc4 sc0 ls54c ws2f9\">Finance income </td><td class=\"c n x2ea y3b1f w3d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">12<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d0 y3b1f w3e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws2\">19<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b20 ffa fsaf fc4 sc0 ls57e ws30b\">Finance costs: <span class=\"_ _27f\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3b21 ff9 fsaf fc4 sc0 ls548 ws2fa\">Finance costs on bond notes </td><td class=\"c n x1e9 y3b22 w136 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2\">(46)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d1 y3b22 w2de h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54e ws2\">(37)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b23 ff9 fsaf fc4 sc0 ls543 ws2f4\">Finance costs on bank borrowings </td><td class=\"c n x4b0 y3b24 w2df h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54d ws2\">(4)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d2 y3b24 w2cb h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls563 ws2\">(4)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b25 ff9 fsaf fc4 sc0 ls547 ws30c\">Interest charge on lease liabilities </td><td class=\"c n x2ea y3999 wb3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls555 ws2\">(5)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d3 y3999 w57 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b26 ff9 fsaf fc4 sc0 ls543 ws2f2\">Amortisation of issue costs </td><td class=\"c n x2ea y399b w58 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d4 y399b w57 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b27 ff9 fsaf fc4 sc0 ls53f ws2fd\">Amortisation of foreign currency basis of hedge relationships </td><td class=\"c n x4d5 y3b28 w5a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d6 y3b28 w59 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54c ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b29 ffa fsaf fc4 sc0 ls550 ws2fb\">Finance costs </td><td class=\"c n x1e9 y3aa6 w40 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53f ws2\">(58)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d7 y3aa6 w2e0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls549 ws2\">(45)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w2e1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2fa\">Finance costs\u2014net<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d8 y3947 w136 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2\">(46)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d9 y3947 w98 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls540 ws2\">(26)<span class=\"_ _399\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "3.5 Finance income and costs Accounting policy Finance income and costs are recognised using the effect<span class=\"ls53d ws2fb\">ive interest method. Finance costs are recognised in the </span>income statement simultaneously with the recognition of an <span class=\"ls552 ws309\">increase in a liability or the reduction in an asset. </span>Derivative financial instruments are measured at fair val<span class=\"ws300\">ue through profit or loss, within finance income and costs, </span>unless they are designated as a hedging instrument. Where derivative financial instruments have been designated<span class=\"ls53f ws308\"> as hedging instruments in a cash flow hedge, and the </span>hedging relationship is effective, gains and losses on those inst<span class=\"ls561 ws30b\">ruments are accumulated in the cash flow hedge reserve. </span>The amount accumulated in the hedging reserve is reclassified <span class=\"ls547 ws2fd\">to finance incom<span class=\"_ _0\"></span>e or costs in the same period or periods </span>during which the expected future cash flows affect the profit<span class=\"ls547 ws2fd\"> or loss. Any ineffective portion of changes in the fair value </span>of the derivative financial instrument is recog<span class=\"ls53f ws30d\">nised immediately in finance income or costs. </span>Where derivative financial instruments have been designated <span class=\"ws302\">as hedging instruments in a <span class=\"ws2fb\">net investment hedge, gains </span></span>or losses on those instruments are recognised in finance income and costs only to the extent the hedging relationship is ineffective. Where the hedging relationship is effective, gains or losses are accumulated in the foreign currency translation reserve. Foreign currency movements on intercompany balances are <span class=\"ws2fb\">recognised in the <span class=\"_ _0\"></span>income statement unless settlement </span>is not planned or likely in the fores<span class=\"ws2f4\">eeable future, in which case they are rec<span class=\"ls54f ws2fa\">ognised in other comprehensive income.</span></span><span class=\"ws2f4\"><span class=\"ls54f ws2fa\"><span class=\"_ _0\"></span> </span></span><table class=\"s w2dc h176\" id=\"_883d4689-869e-4351-8d1d-fb874a57c533\"><tr><td></td><td class=\"t m0 x2d8 h12f y3b19 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3b1a ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x438 h12f y3b1b ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3b1b ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3b1c ffa fsaf fc4 sc0 ls564 ws2f3\">Finance income: <span class=\"_ _27c\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3b1d w2dd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws308\">Interest income on sh<span class=\"ls53e ws301\">ort-term deposits<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x4ce y3b1d w3d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">12<span class=\"_ _399\"> </span></div></td><td class=\"c n x4cf y3b1d w3e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws2\">19<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b1e ffa fsaf fc4 sc0 ls54c ws2f9\">Finance income </td><td class=\"c n x2ea y3b1f w3d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">12<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d0 y3b1f w3e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws2\">19<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b20 ffa fsaf fc4 sc0 ls57e ws30b\">Finance costs: <span class=\"_ _27f\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3b21 ff9 fsaf fc4 sc0 ls548 ws2fa\">Finance costs on bond notes </td><td class=\"c n x1e9 y3b22 w136 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2\">(46)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d1 y3b22 w2de h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54e ws2\">(37)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b23 ff9 fsaf fc4 sc0 ls543 ws2f4\">Finance costs on bank borrowings </td><td class=\"c n x4b0 y3b24 w2df h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54d ws2\">(4)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d2 y3b24 w2cb h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls563 ws2\">(4)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b25 ff9 fsaf fc4 sc0 ls547 ws30c\">Interest charge on lease liabilities </td><td class=\"c n x2ea y3999 wb3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls555 ws2\">(5)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d3 y3999 w57 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b26 ff9 fsaf fc4 sc0 ls543 ws2f2\">Amortisation of issue costs </td><td class=\"c n x2ea y399b w58 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d4 y399b w57 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b27 ff9 fsaf fc4 sc0 ls53f ws2fd\">Amortisation of foreign currency basis of hedge relationships </td><td class=\"c n x4d5 y3b28 w5a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d6 y3b28 w59 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54c ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b29 ffa fsaf fc4 sc0 ls550 ws2fb\">Finance costs </td><td class=\"c n x1e9 y3aa6 w40 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53f ws2\">(58)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d7 y3aa6 w2e0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls549 ws2\">(45)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w2e1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2fa\">Finance costs\u2014net<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d8 y3947 w136 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2\">(46)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d9 y3947 w98 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls540 ws2\">(26)<span class=\"_ _399\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "3.5 Finance income and costs Accounting policy Finance income and costs are recognised using the effect<span class=\"ls53d ws2fb\">ive interest method. Finance costs are recognised in the </span>income statement simultaneously with the recognition of an <span class=\"ls552 ws309\">increase in a liability or the reduction in an asset. </span>Derivative financial instruments are measured at fair val<span class=\"ws300\">ue through profit or loss, within finance income and costs, </span>unless they are designated as a hedging instrument. Where derivative financial instruments have been designated<span class=\"ls53f ws308\"> as hedging instruments in a cash flow hedge, and the </span>hedging relationship is effective, gains and losses on those inst<span class=\"ls561 ws30b\">ruments are accumulated in the cash flow hedge reserve. </span>The amount accumulated in the hedging reserve is reclassified <span class=\"ls547 ws2fd\">to finance incom<span class=\"_ _0\"></span>e or costs in the same period or periods </span>during which the expected future cash flows affect the profit<span class=\"ls547 ws2fd\"> or loss. Any ineffective portion of changes in the fair value </span>of the derivative financial instrument is recog<span class=\"ls53f ws30d\">nised immediately in finance income or costs. </span>Where derivative financial instruments have been designated <span class=\"ws302\">as hedging instruments in a <span class=\"ws2fb\">net investment hedge, gains </span></span>or losses on those instruments are recognised in finance income and costs only to the extent the hedging relationship is ineffective. Where the hedging relationship is effective, gains or losses are accumulated in the foreign currency translation reserve. Foreign currency movements on intercompany balances are <span class=\"ws2fb\">recognised in the <span class=\"_ _0\"></span>income statement unless settlement </span>is not planned or likely in the fores<span class=\"ws2f4\">eeable future, in which case they are rec<span class=\"ls54f ws2fa\">ognised in other comprehensive income.</span></span><span class=\"ws2f4\"><span class=\"ls54f ws2fa\"><span class=\"_ _0\"></span> </span></span><table class=\"s w2dc h176\" id=\"_883d4689-869e-4351-8d1d-fb874a57c533\"><tr><td></td><td class=\"t m0 x2d8 h12f y3b19 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3b1a ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x438 h12f y3b1b ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3b1b ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3b1c ffa fsaf fc4 sc0 ls564 ws2f3\">Finance income: <span class=\"_ _27c\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3b1d w2dd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws308\">Interest income on sh<span class=\"ls53e ws301\">ort-term deposits<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x4ce y3b1d w3d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">12<span class=\"_ _399\"> </span></div></td><td class=\"c n x4cf y3b1d w3e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws2\">19<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b1e ffa fsaf fc4 sc0 ls54c ws2f9\">Finance income </td><td class=\"c n x2ea y3b1f w3d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">12<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d0 y3b1f w3e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws2\">19<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b20 ffa fsaf fc4 sc0 ls57e ws30b\">Finance costs: <span class=\"_ _27f\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3b21 ff9 fsaf fc4 sc0 ls548 ws2fa\">Finance costs on bond notes </td><td class=\"c n x1e9 y3b22 w136 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2\">(46)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d1 y3b22 w2de h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54e ws2\">(37)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b23 ff9 fsaf fc4 sc0 ls543 ws2f4\">Finance costs on bank borrowings </td><td class=\"c n x4b0 y3b24 w2df h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54d ws2\">(4)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d2 y3b24 w2cb h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls563 ws2\">(4)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b25 ff9 fsaf fc4 sc0 ls547 ws30c\">Interest charge on lease liabilities </td><td class=\"c n x2ea y3999 wb3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls555 ws2\">(5)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d3 y3999 w57 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b26 ff9 fsaf fc4 sc0 ls543 ws2f2\">Amortisation of issue costs </td><td class=\"c n x2ea y399b w58 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d4 y399b w57 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b27 ff9 fsaf fc4 sc0 ls53f ws2fd\">Amortisation of foreign currency basis of hedge relationships </td><td class=\"c n x4d5 y3b28 w5a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d6 y3b28 w59 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54c ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b29 ffa fsaf fc4 sc0 ls550 ws2fb\">Finance costs </td><td class=\"c n x1e9 y3aa6 w40 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53f ws2\">(58)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d7 y3aa6 w2e0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls549 ws2\">(45)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w2e1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2fa\">Finance costs\u2014net<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d8 y3947 w136 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2\">(46)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d9 y3947 w98 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls540 ws2\">(26)<span class=\"_ _399\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-356": {
   "value": "3.5 Finance income and costs Accounting policy Finance income and costs are recognised using the effect<span class=\"ls53d ws2fb\">ive interest method. Finance costs are recognised in the </span>income statement simultaneously with the recognition of an <span class=\"ls552 ws309\">increase in a liability or the reduction in an asset. </span>Derivative financial instruments are measured at fair val<span class=\"ws300\">ue through profit or loss, within finance income and costs, </span>unless they are designated as a hedging instrument. Where derivative financial instruments have been designated<span class=\"ls53f ws308\"> as hedging instruments in a cash flow hedge, and the </span>hedging relationship is effective, gains and losses on those inst<span class=\"ls561 ws30b\">ruments are accumulated in the cash flow hedge reserve. </span>The amount accumulated in the hedging reserve is reclassified <span class=\"ls547 ws2fd\">to finance incom<span class=\"_ _0\"></span>e or costs in the same period or periods </span>during which the expected future cash flows affect the profit<span class=\"ls547 ws2fd\"> or loss. Any ineffective portion of changes in the fair value </span>of the derivative financial instrument is recog<span class=\"ls53f ws30d\">nised immediately in finance income or costs. </span>Where derivative financial instruments have been designated <span class=\"ws302\">as hedging instruments in a <span class=\"ws2fb\">net investment hedge, gains </span></span>or losses on those instruments are recognised in finance income and costs only to the extent the hedging relationship is ineffective. Where the hedging relationship is effective, gains or losses are accumulated in the foreign currency translation reserve. Foreign currency movements on intercompany balances are <span class=\"ws2fb\">recognised in the <span class=\"_ _0\"></span>income statement unless settlement </span>is not planned or likely in the fores<span class=\"ws2f4\">eeable future, in which case they are rec<span class=\"ls54f ws2fa\">ognised in other comprehensive income.</span></span><span class=\"ws2f4\"><span class=\"ls54f ws2fa\"><span class=\"_ _0\"></span> </span></span><table class=\"s w2dc h176\" id=\"_883d4689-869e-4351-8d1d-fb874a57c533\"><tr><td></td><td class=\"t m0 x2d8 h12f y3b19 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3b1a ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x438 h12f y3b1b ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3b1b ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3b1c ffa fsaf fc4 sc0 ls564 ws2f3\">Finance income: <span class=\"_ _27c\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3b1d w2dd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws308\">Interest income on sh<span class=\"ls53e ws301\">ort-term deposits<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x4ce y3b1d w3d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">12<span class=\"_ _399\"> </span></div></td><td class=\"c n x4cf y3b1d w3e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws2\">19<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b1e ffa fsaf fc4 sc0 ls54c ws2f9\">Finance income </td><td class=\"c n x2ea y3b1f w3d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">12<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d0 y3b1f w3e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws2\">19<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b20 ffa fsaf fc4 sc0 ls57e ws30b\">Finance costs: <span class=\"_ _27f\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3b21 ff9 fsaf fc4 sc0 ls548 ws2fa\">Finance costs on bond notes </td><td class=\"c n x1e9 y3b22 w136 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2\">(46)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d1 y3b22 w2de h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54e ws2\">(37)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b23 ff9 fsaf fc4 sc0 ls543 ws2f4\">Finance costs on bank borrowings </td><td class=\"c n x4b0 y3b24 w2df h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54d ws2\">(4)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d2 y3b24 w2cb h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls563 ws2\">(4)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b25 ff9 fsaf fc4 sc0 ls547 ws30c\">Interest charge on lease liabilities </td><td class=\"c n x2ea y3999 wb3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls555 ws2\">(5)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d3 y3999 w57 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b26 ff9 fsaf fc4 sc0 ls543 ws2f2\">Amortisation of issue costs </td><td class=\"c n x2ea y399b w58 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d4 y399b w57 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b27 ff9 fsaf fc4 sc0 ls53f ws2fd\">Amortisation of foreign currency basis of hedge relationships </td><td class=\"c n x4d5 y3b28 w5a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d6 y3b28 w59 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54c ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b29 ffa fsaf fc4 sc0 ls550 ws2fb\">Finance costs </td><td class=\"c n x1e9 y3aa6 w40 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53f ws2\">(58)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d7 y3aa6 w2e0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls549 ws2\">(45)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w2e1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2fa\">Finance costs\u2014net<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d8 y3947 w136 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2\">(46)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d9 y3947 w98 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls540 ws2\">(26)<span class=\"_ _399\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-332": {
   "value": "3.5 Finance income and costs Accounting policy Finance income and costs are recognised using the effect<span class=\"ls53d ws2fb\">ive interest method. Finance costs are recognised in the </span>income statement simultaneously with the recognition of an <span class=\"ls552 ws309\">increase in a liability or the reduction in an asset. </span>Derivative financial instruments are measured at fair val<span class=\"ws300\">ue through profit or loss, within finance income and costs, </span>unless they are designated as a hedging instrument. Where derivative financial instruments have been designated<span class=\"ls53f ws308\"> as hedging instruments in a cash flow hedge, and the </span>hedging relationship is effective, gains and losses on those inst<span class=\"ls561 ws30b\">ruments are accumulated in the cash flow hedge reserve. </span>The amount accumulated in the hedging reserve is reclassified <span class=\"ls547 ws2fd\">to finance incom<span class=\"_ _0\"></span>e or costs in the same period or periods </span>during which the expected future cash flows affect the profit<span class=\"ls547 ws2fd\"> or loss. Any ineffective portion of changes in the fair value </span>of the derivative financial instrument is recog<span class=\"ls53f ws30d\">nised immediately in finance income or costs. </span>Where derivative financial instruments have been designated <span class=\"ws302\">as hedging instruments in a <span class=\"ws2fb\">net investment hedge, gains </span></span>or losses on those instruments are recognised in finance income and costs only to the extent the hedging relationship is ineffective. Where the hedging relationship is effective, gains or losses are accumulated in the foreign currency translation reserve. Foreign currency movements on intercompany balances are <span class=\"ws2fb\">recognised in the <span class=\"_ _0\"></span>income statement unless settlement </span>is not planned or likely in the fores<span class=\"ws2f4\">eeable future, in which case they are rec<span class=\"ls54f ws2fa\">ognised in other comprehensive income.</span></span><span class=\"ws2f4\"><span class=\"ls54f ws2fa\"><span class=\"_ _0\"></span> </span></span><table class=\"s w2dc h176\" id=\"_883d4689-869e-4351-8d1d-fb874a57c533\"><tr><td></td><td class=\"t m0 x2d8 h12f y3b19 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3b1a ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x438 h12f y3b1b ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3b1b ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3b1c ffa fsaf fc4 sc0 ls564 ws2f3\">Finance income: <span class=\"_ _27c\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3b1d w2dd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws308\">Interest income on sh<span class=\"ls53e ws301\">ort-term deposits<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x4ce y3b1d w3d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">12<span class=\"_ _399\"> </span></div></td><td class=\"c n x4cf y3b1d w3e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws2\">19<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b1e ffa fsaf fc4 sc0 ls54c ws2f9\">Finance income </td><td class=\"c n x2ea y3b1f w3d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">12<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d0 y3b1f w3e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws2\">19<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b20 ffa fsaf fc4 sc0 ls57e ws30b\">Finance costs: <span class=\"_ _27f\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3b21 ff9 fsaf fc4 sc0 ls548 ws2fa\">Finance costs on bond notes </td><td class=\"c n x1e9 y3b22 w136 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2\">(46)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d1 y3b22 w2de h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54e ws2\">(37)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b23 ff9 fsaf fc4 sc0 ls543 ws2f4\">Finance costs on bank borrowings </td><td class=\"c n x4b0 y3b24 w2df h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54d ws2\">(4)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d2 y3b24 w2cb h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls563 ws2\">(4)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b25 ff9 fsaf fc4 sc0 ls547 ws30c\">Interest charge on lease liabilities </td><td class=\"c n x2ea y3999 wb3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls555 ws2\">(5)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d3 y3999 w57 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b26 ff9 fsaf fc4 sc0 ls543 ws2f2\">Amortisation of issue costs </td><td class=\"c n x2ea y399b w58 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d4 y399b w57 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b27 ff9 fsaf fc4 sc0 ls53f ws2fd\">Amortisation of foreign currency basis of hedge relationships </td><td class=\"c n x4d5 y3b28 w5a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d6 y3b28 w59 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54c ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b29 ffa fsaf fc4 sc0 ls550 ws2fb\">Finance costs </td><td class=\"c n x1e9 y3aa6 w40 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53f ws2\">(58)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d7 y3aa6 w2e0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls549 ws2\">(45)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w2e1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2fa\">Finance costs\u2014net<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d8 y3947 w136 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2\">(46)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4d9 y3947 w98 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls540 ws2\">(26)<span class=\"_ _399\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "<div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58c ws334 gs196\">Accounting policy </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gs197\">Finance income and costs are recognised using the effect<span class=\"ls53d ws2fb\">ive interest method. Finance costs are recognised in the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs198\">income statement simultaneously with the recognition of an <span class=\"ls552 ws309\">increase in a liability or the reduction in an asset. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs199\">Derivative financial instruments are measured at fair val<span class=\"ws300\">ue through profit or loss, within finance income and costs, </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs19a\">unless they are designated as a hedging instrument. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs19b\">Where derivative financial instruments have been designated<span class=\"ls53f ws308\"> as hedging instruments in a cash flow hedge, and the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fb gs19c\">hedging relationship is effective, gains and losses on those inst<span class=\"ls561 ws30b\">ruments are accumulated in the cash flow hedge reserve. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs19d\">The amount accumulated in the hedging reserve is reclassified <span class=\"ls547 ws2fd\">to finance incom<span class=\"_ _0\"></span>e or costs in the same period or periods </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws304 gs19e\">during which the expected future cash flows affect the profit<span class=\"ls547 ws2fd\"> or loss. Any ineffective portion of changes in the fair value </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs19f\">of the derivative financial instrument is recog<span class=\"ls53f ws30d\">nised immediately in finance income or costs. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs1a0\">Where derivative financial instruments have been designated <span class=\"ws302\">as hedging instruments in a <span class=\"ws2fb\">net investment hedge, gains </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs1a1\">or losses on those instruments are recognised in finance income and costs only to the extent the hedging relationship </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws302 gs1a2\">is ineffective. Where the hedging relationship is effective, gains or losses are accumulated in the foreign currency </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws309 gs1a3\">translation reserve. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws30b gs1a4\">Foreign currency movements on intercompany balances are <span class=\"ws2fb\">recognised in the <span class=\"_ _0\"></span>income statement unless settlement </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs1a5\">is not planned or likely in the fores<span class=\"ws2f4\">eeable future, in which case they are rec<span class=\"ls54f ws2fa\">ognised in other comprehensive income.</span></span><span class=\"ws2f4\"><span class=\"ls54f ws2fa\"><span class=\"_ _0\"></span> </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "Accounting policy Finance income and costs are recognised using the effect<span class=\"ls53d ws2fb\">ive interest method. Finance costs are recognised in the </span>income statement simultaneously with the recognition of an <span class=\"ls552 ws309\">increase in a liability or the reduction in an asset. </span>Derivative financial instruments are measured at fair val<span class=\"ws300\">ue through profit or loss, within finance income and costs, </span>unless they are designated as a hedging instrument. Where derivative financial instruments have been designated<span class=\"ls53f ws308\"> as hedging instruments in a cash flow hedge, and the </span>hedging relationship is effective, gains and losses on those inst<span class=\"ls561 ws30b\">ruments are accumulated in the cash flow hedge reserve. </span>The amount accumulated in the hedging reserve is reclassified <span class=\"ls547 ws2fd\">to finance incom<span class=\"_ _0\"></span>e or costs in the same period or periods </span>during which the expected future cash flows affect the profit<span class=\"ls547 ws2fd\"> or loss. Any ineffective portion of changes in the fair value </span>of the derivative financial instrument is recog<span class=\"ls53f ws30d\">nised immediately in finance income or costs. </span>Where derivative financial instruments have been designated <span class=\"ws302\">as hedging instruments in a <span class=\"ws2fb\">net investment hedge, gains </span></span>or losses on those instruments are recognised in finance income and costs only to the extent the hedging relationship is ineffective. Where the hedging relationship is effective, gains or losses are accumulated in the foreign currency translation reserve. Foreign currency movements on intercompany balances are <span class=\"ws2fb\">recognised in the <span class=\"_ _0\"></span>income statement unless settlement </span>is not planned or likely in the fores<span class=\"ws2f4\">eeable future, in which case they are rec<span class=\"ls54f ws2fa\">ognised in other comprehensive income.</span></span><span class=\"ws2f4\"><span class=\"ls54f ws2fa\"><span class=\"_ _0\"></span> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "Accounting policy Finance income and costs are recognised using the effect<span class=\"ls53d ws2fb\">ive interest method. Finance costs are recognised in the </span>income statement simultaneously with the recognition of an <span class=\"ls552 ws309\">increase in a liability or the reduction in an asset. </span>Derivative financial instruments are measured at fair val<span class=\"ws300\">ue through profit or loss, within finance income and costs, </span>unless they are designated as a hedging instrument. Where derivative financial instruments have been designated<span class=\"ls53f ws308\"> as hedging instruments in a cash flow hedge, and the </span>hedging relationship is effective, gains and losses on those inst<span class=\"ls561 ws30b\">ruments are accumulated in the cash flow hedge reserve. </span>The amount accumulated in the hedging reserve is reclassified <span class=\"ls547 ws2fd\">to finance incom<span class=\"_ _0\"></span>e or costs in the same period or periods </span>during which the expected future cash flows affect the profit<span class=\"ls547 ws2fd\"> or loss. Any ineffective portion of changes in the fair value </span>of the derivative financial instrument is recog<span class=\"ls53f ws30d\">nised immediately in finance income or costs. </span>Where derivative financial instruments have been designated <span class=\"ws302\">as hedging instruments in a <span class=\"ws2fb\">net investment hedge, gains </span></span>or losses on those instruments are recognised in finance income and costs only to the extent the hedging relationship is ineffective. Where the hedging relationship is effective, gains or losses are accumulated in the foreign currency translation reserve. Foreign currency movements on intercompany balances are <span class=\"ws2fb\">recognised in the <span class=\"_ _0\"></span>income statement unless settlement </span>is not planned or likely in the fores<span class=\"ws2f4\">eeable future, in which case they are rec<span class=\"ls54f ws2fa\">ognised in other comprehensive income.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "3.6 Adjustments between underlying and statutory results Accounting policy The business is managed and measured on a day<span class=\"_ _0\"></span>-to-day basi<span class=\"ws308\">s using underlying results. To arrive at underlying results, </span>certain adjustments are made for items that are individu<span class=\"ls53e ws301\">ally important (due to the<span class=\"ls549 ws32e\">ir size, nature, or frequency). </span></span>Management applies judgement in de<span class=\"ws2fd\">termining which items should be excluded from underlying performance. </span>Recurring items These are items which occur regularly, but the exclusion of <span class=\"ls543 ws2f4\">which management considers necessary to aid understanding </span>of the underlying results of the Group. These items mainly <span class=\"ls53f ws300\">relate to merger and acqui<span class=\"ls547 ws30c\">sition (M&amp;A)-related activity. </span></span>By its nature, M&amp;A activity is variable in its impact but is <span class=\"_ _0\"></span><span class=\"ls53d ws30b\">likely to include amortisation <span class=\"ws2fd\">of acquired intangible assets, </span></span>adjustments to acquired deferred income and acquisition and <span class=\"ls543 ws30d\">disposal-related costs, including integration costs relating </span>to an acquired business and acquisition-related remuneration (w<span class=\"ls53f ws302\">hich are typically incurred over a period of one year or </span>more). Unhedged foreign currency movements on intercompany <span class=\"ls54f ws2fa\">balances that are charged through the income statement </span>are excluded from underlying results, so that exchange rate impacts do not affect comparisons. Recurring items are adjusted each year irrespective of materiality to ensure consistent treatment. Non-recurring items These are items which are non-recurring and are adjusted on the <span class=\"ls53e ws301\">basis of either their size or their nature. These items </span>can include, but are not restricted to, gains and losses on the disposal of assets, impairment charges and reversals, and restructuring-related costs. Whilst these items are describ<span class=\"ls53e ws301\">ed as non-recurring, similar costs, for example in relation </span>to different restructuring programmes or impairments of other <span class=\"ls53d ws300\">assets, may arise in future periods. As these items are one-<span class=\"_ _399\"> </span></span>off or non-operational in nature, management considers that<span class=\"ws2fb\"> their exclusion aids understanding of the Group\u2019s underlying </span>business performance. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-333": {
   "value": "3.6 Adjustments between underlying and statutory results Accounting policy The business is managed and measured on a day<span class=\"_ _0\"></span>-to-day basi<span class=\"ws308\">s using underlying results. To arrive at underlying results, </span>certain adjustments are made for items that are individu<span class=\"ls53e ws301\">ally important (due to the<span class=\"ls549 ws32e\">ir size, nature, or frequency). </span></span>Management applies judgement in de<span class=\"ws2fd\">termining which items should be excluded from underlying performance. </span>Recurring items These are items which occur regularly, but the exclusion of <span class=\"ls543 ws2f4\">which management considers necessary to aid understanding </span>of the underlying results of the Group. These items mainly <span class=\"ls53f ws300\">relate to merger and acqui<span class=\"ls547 ws30c\">sition (M&amp;A)-related activity. </span></span>By its nature, M&amp;A activity is variable in its impact but is <span class=\"_ _0\"></span><span class=\"ls53d ws30b\">likely to include amortisation <span class=\"ws2fd\">of acquired intangible assets, </span></span>adjustments to acquired deferred income and acquisition and <span class=\"ls543 ws30d\">disposal-related costs, including integration costs relating </span>to an acquired business and acquisition-related remuneration (w<span class=\"ls53f ws302\">hich are typically incurred over a period of one year or </span>more). Unhedged foreign currency movements on intercompany <span class=\"ls54f ws2fa\">balances that are charged through the income statement </span>are excluded from underlying results, so that exchange rate impacts do not affect comparisons. Recurring items are adjusted each year irrespective of materiality to ensure consistent treatment. Non-recurring items These are items which are non-recurring and are adjusted on the <span class=\"ls53e ws301\">basis of either their size or their nature. These items </span>can include, but are not restricted to, gains and losses on the disposal of assets, impairment charges and reversals, and restructuring-related costs. Whilst these items are describ<span class=\"ls53e ws301\">ed as non-recurring, similar costs, for example in relation </span>to different restructuring programmes or impairments of other <span class=\"ls53d ws300\">assets, may arise in future periods. As these items are one-<span class=\"_ _399\"> </span></span>off or non-operational in nature, management considers that<span class=\"ws2fb\"> their exclusion aids understanding of the Group\u2019s underlying </span>business performance. <table class=\"s w2e2 h177\" id=\"_36ab9fe4-0daa-47a5-8016-8d02d41208d7\"><tr><td></td><td class=\"t m0 x37c h12f y3b2a ffa fsae fc4 sc0 ls56a ws2\">Operating </td><td class=\"t m0 x3bc h12f y3b2a ffa fsae fc4 sc0 ls57a ws381\">Profit  </td><td class=\"t m0 x4da h12e y3b2b ff9 fsae fc4 sc0 ls538 ws2\">Operating </td><td class=\"t m0 x4db h12e y3b2b ff9 fsae fc4 sc0 ls57a ws2\">Profit </td></tr><tr><td></td><td class=\"t m0 x4dc h12f y3b2c ffa fsae fc4 sc0 ls570 ws347\">profit  </td><td class=\"t m0 x423 h12f y3b2c ffa fsae fc4 sc0 ls55a ws314\">before tax  </td><td class=\"t m0 x4dd h12e y3b2d ff9 fsae fc4 sc0 ls5a4 ws2\">profit </td><td class=\"t m0 x4de h12e y3b2d ff9 fsae fc4 sc0 ls57a ws2f0\">before tax </td></tr><tr><td></td><td class=\"t m0 x4df h12f y3b2e ffa fsae fc4 sc0 ls569 ws312\">2025  </td><td class=\"t m0 x433 h12f y3b2e ffa fsae fc4 sc0 ls577 ws2ff\">2025  </td><td class=\"t m0 x4e0 h12e y3b2f ff9 fsae fc4 sc0 ls56a ws2\">2024 </td><td class=\"t m0 x1b6 h12e y3b2f ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x4e1 h12f y3b30 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x437 h12f y3b30 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x290 h12e y3b31 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3b31 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3b32 w2e3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls542 ws303\">Statutory measures<span class=\"_ _399\"> </span></div></td><td class=\"c n x4e2 y3b32 wcb h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls564 ws2\">530<span class=\"_ _399\"> </span></div></td><td class=\"c n x4e3 y3b32 w2e4 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54a ws2\">484<span class=\"_ _399\"> </span></div></td><td class=\"c n x4e4 y3b32 w18b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws382\">452<span class=\"_ _399\"> </span></div></td><td class=\"c n x418 y3b32 w2e5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws382\">426<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b33 ff9 fsaf fc4 sc0 ls548 ws2\">Recurring <span class=\"_ _280\"> </span><span class=\"ffa ls7\"> <span class=\"_ _122\"> </span> <span class=\"_ _de\"> </span></span><span class=\"ls624 ws436\"> <span class=\"_ _37c\"></span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3b34 w2e6 h156\"><div class=\"t m0 x1ba h130 y3981 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls543 ws2f2\">Amortisation of acquired intangibles<span class=\"_ _399\"> </span></span></span></div></td><td class=\"c n x4e5 y3b34 w2e7 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls558 ws2\">42<span class=\"_ _399\"> </span></div></td><td class=\"c n x4e6 y3b34 w2e8 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls558 ws2\">42<span class=\"_ _399\"> </span></div></td><td class=\"c n x4e7 y3b34 w2e9 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls551 ws383\">48<span class=\"_ _399\"> </span></div></td><td class=\"c n x4e8 y3b34 w2ea h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls551 ws383\">48</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b35 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls53f ws308\">Other M&amp;A activity-related items </span></span></td><td class=\"c n x4e9 y3b36 w146 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54b ws2\">31<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ea y3b36 w146 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54b ws2\">31<span class=\"_ _399\"> </span></div></td><td class=\"c n x4eb y3b36 w2eb h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls545 ws384\">34<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ec y3b36 w2a2 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls545 ws384\">34</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b37 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls548 ws2f8\">Foreign currency movements on intercompany balances </span></span></td><td class=\"c n x4ed y3b38 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ee y3b38 w56 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ef y3b38 w128 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls540 ws385\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x4f0 y3b38 w2ec h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls540 ws385\">(1)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b39 ff9 fsaf fc4 sc0 ls561 ws2\">Non-recurring </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3b3a ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls552 ws309\">Reversal of property restructuring costs </span></span></td><td class=\"c n x4e9 y3a57 w177 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls549 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4f1 y3a57 w177 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls549 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4f2 y3a57 w59 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54c ws386\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x4f3 y3a57 w101 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54c ws386\">\u2013</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b3b ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls552 ws300\">Reversal of restructuring costs </span></span></td><td class=\"c n x4f4 y3a40 w5a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4f5 y3a40 w5a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4f6 y3a40 w2ed h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a6 ws387\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4f7 y3a40 w2ed h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a6 ws387\">(2)</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b3c ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls53f ws308\">Reversal of employee-related costs </span></span></td><td class=\"c n x4ed y3b3d wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x4f8 y3b3d wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x4f9 y3b3d wb2 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws388\">(3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4fa y3b3d w2ee h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws388\">(3)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b3e ffa fsaf fc4 sc0 ls551 ws2f4\">Underlying (as reported) measures </td><td class=\"c n x4fb y399f w208 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54a ws2\">600<span class=\"_ _399\"> </span></div></td><td class=\"c n x4fc y399f w2ef h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">555<span class=\"_ _399\"> </span></div></td><td class=\"c n x4fd y399f w2f0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws389\">529<span class=\"_ _399\"> </span></div></td><td class=\"c n x4fe y399f w2f1 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws389\">502<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y39c7 w2f2 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws303\">Impact of foreign exchange<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ff y39c7 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x500 y39c7 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x501 y39c7 w151 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls546 ws38a\">(16)<span class=\"_ _399\"> </span></div></td><td class=\"c n x502 y39c7 w151 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls546 ws38a\">(16)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w2f3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2fa\">Underlying measures<span class=\"_ _399\"> </span></div></td><td class=\"c n x503 y3947 w208 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54a ws2\">600<span class=\"_ _399\"> </span></div></td><td class=\"c n x504 y3947 w2ef h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">555<span class=\"_ _399\"> </span></div></td><td class=\"c n x505 y3947 w2f4 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws38b\">513<span class=\"_ _399\"> </span></div></td><td class=\"c n x506 y3947 w2f5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws38b\">486<span class=\"_ _399\"> </span></div></td></tr></table>Recurring items Recurring items impacting operating profit (reported within se<span class=\"ls552 ws309\">lling and administrative costs) and profit before tax comprise:<span class=\"ffd ls7 ws2\"><span class=\"_ gs9\"> </span></span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws317\">Acquired intangibles are assets which have previously been <span class=\"ls552 ws2fc\">recognised as part of business combinations or similar </span></span></span>transactions. These assets are predominantly customer relati<span class=\"ws300\">onships and technology rights. Further details including </span>specific accounting policies in relation to these assets can be found in note 6.2. \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws300\">Other M&amp;A activity-related items relate <span class=\"ls560 ws30a\">to advisory, legal, accounting, valuation</span>, and other professional or consulting </span></span>services which are related to M&amp;A activity as well as acquisi<span class=\"ls543\">tion-related remuneration and directly attributable integration </span>costs. \u00a315m (2024: \u00a35m) of these costs have been paid in the y<span class=\"ws300\">ear, while the remainder is expected to be paid in subsequent </span>financial years. Non-recurring items Non-recurring items impacting operating profit (reported w<span class=\"ws30d\">ithin selling and administrative costs) and profit before </span>tax comprise: \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls552 ws309\">Reversal of property restructuring costs \u00a32m (2024: \u00a3nil) aris<span class=\"ws300\">ing as a result of a sub-lease entered into for a property site </span></span></span>in North America, which had previously been exited.  \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws300\">Reversal of restructuring costs of \u00a31m (2024: \u00a32m) <span class=\"ls543 ws30d\">relates to unutilised provisions previously recognised. </span></span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls552 ws309\">Reversal of employee-related costs of <span class=\"ls560 ws30a\">\u00a33m in the prior year relates to unutilis<span class=\"ls54f ws2fc\">ed employee-related provisions recognised </span></span></span></span>in previous years for French payroll taxes.  In total for the year ended 30 September <span class=\"ls561 ws306\">2025, cash paid in respect of recurring and non-recurring items (some of which was </span>incurred in prior periods) of \u00a341m, compris<span class=\"ls53d ws300\">ed \u00a333m of other M&amp;A activity-related ite<span class=\"_ _0\"></span><span class=\"ls54f ws302\">ms and \u00a38m of employee-related costs. </span></span>(For the year ended 30 September 2024<span class=\"ls552 ws309\">, cash paid in respect recurring and non<span class=\"ls548 ws302\">-recurring items of \u00a344m comprised \u00a339m </span></span>of other M&amp;A activity-related items, \u00a33m of restructur<span class=\"ls53f\">ing costs and \u00a32m of property restructuring costs.) </span>The tax impact of recurring and non-recurrin<span class=\"ls543 ws30d\">g adjustments between statutory and underlying profit before tax is \u00a317m, of which </span>\u00a318m relates to recurring items and \u00a31m tax credit relates to <span class=\"_ _0\"></span><span class=\"ls53d ws300\">non-recurring items. (For the year ended 30 September 2024 the ta<span class=\"ws2\">x </span></span>impact is \u00a317m, of which all \u00a317m relates to recurring items.) For<span class=\"_ _0\"></span><span class=\"ls547 ws2fd\"> the impact of these on the effective tax rates, see note 4. </span>",
   "dimensions": {
    "concept": "thesagegroupplc:DisclosureOfAdjustmentsBetweenUnderlyingAndStatutoryResults",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "Accounting policy The business is managed and measured on a day<span class=\"_ _0\"></span>-to-day basi<span class=\"ws308\">s using underlying results. To arrive at underlying results, </span>certain adjustments are made for items that are individu<span class=\"ls53e ws301\">ally important (due to the<span class=\"ls549 ws32e\">ir size, nature, or frequency). </span></span>Management applies judgement in de<span class=\"ws2fd\">termining which items should be excluded from underlying performance. </span>Recurring items These are items which occur regularly, but the exclusion of <span class=\"ls543 ws2f4\">which management considers necessary to aid understanding </span>of the underlying results of the Group. These items mainly <span class=\"ls53f ws300\">relate to merger and acqui<span class=\"ls547 ws30c\">sition (M&amp;A)-related activity. </span></span>By its nature, M&amp;A activity is variable in its impact but is <span class=\"_ _0\"></span><span class=\"ls53d ws30b\">likely to include amortisation <span class=\"ws2fd\">of acquired intangible assets, </span></span>adjustments to acquired deferred income and acquisition and <span class=\"ls543 ws30d\">disposal-related costs, including integration costs relating </span>to an acquired business and acquisition-related remuneration (w<span class=\"ls53f ws302\">hich are typically incurred over a period of one year or </span>more). Unhedged foreign currency movements on intercompany <span class=\"ls54f ws2fa\">balances that are charged through the income statement </span>are excluded from underlying results, so that exchange rate impacts do not affect comparisons. Recurring items are adjusted each year irrespective of materiality to ensure consistent treatment. Non-recurring items These are items which are non-recurring and are adjusted on the <span class=\"ls53e ws301\">basis of either their size or their nature. These items </span>can include, but are not restricted to, gains and losses on the disposal of assets, impairment charges and reversals, and restructuring-related costs. Whilst these items are describ<span class=\"ls53e ws301\">ed as non-recurring, similar costs, for example in relation </span>to different restructuring programmes or impairments of other <span class=\"ls53d ws300\">assets, may arise in future periods. As these items are one-<span class=\"_ _399\"> </span></span>off or non-operational in nature, management considers that<span class=\"ws2fb\"> their exclusion aids understanding of the Group\u2019s underlying </span>business performance. ",
   "dimensions": {
    "concept": "thesagegroupplc:DescriptionOfAccountingPolicyForAdjustmentsBetweenUnderlyingAndStatutoryResults",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-334": {
   "value": "4 Income tax expense This note analyses the tax expense for this financial year which includes both current and deferred tax. Current tax<span class=\"_ _399\"> </span>expense represents the amount payable on this year\u2019s taxabl<span class=\"ls53d ws300\">e profits and any adjustments relating to prior years.<span class=\"_ _399\"> </span></span>Deferred tax is an accounting adjustment to recognise liabilitie<span class=\"ws309\">s or benefits that are expected to arise in the future<span class=\"_ _399\"> </span></span>due to differences between the carrying values of as<span class=\"ws309\">sets and liabilities and their respective tax bases.<span class=\"_ _399\"> </span></span>This note outlines the tax accounting policies, analyses the current and deferred tax expenses in the year and presents<span class=\"_ _399\"> </span>a reconciliation between profit before tax <span class=\"ls54f ws2fc\">in the income statement multiplied by <span class=\"ws306\">the UK rate of corporation tax and the<span class=\"_ _399\"> </span></span></span>tax expense for the year.<span class=\"_ _399\"> </span>Accounting policy<span class=\"_ _399\"> </span>The taxation expense for the year represents the sum of current tax and deferred tax. The expense is recognised in<span class=\"_ _5\"></span> the<span class=\"_ _399\"> </span>income statement, in the statement of comprehensive income<span class=\"ls543 ws2f2\"> or in equity according to the accounting treatment of the<span class=\"_ _399\"> </span></span>related transaction.<span class=\"_ _399\"> </span>Current tax is based on the taxable income for the period and <span class=\"ls53e ws2f2\">any adjustment in respect of prior periods. Current tax<span class=\"_ _399\"> </span></span>is calculated using tax rates that have been enacted or <span class=\"ls561 ws306\">substantively enacted at the end of the reporting period.<span class=\"_ _399\"> </span></span>Deferred tax arises due to certain temporary differences be<span class=\"ws300\">tween the carrying amounts of assets and liabilities in the<span class=\"_ _399\"> </span></span>financial statements and the corresponding tax bases (note 10).<table class=\"s w2f6 h178\" id=\"_63b88204-2ed1-4854-9ce2-1e7d6adf5e4e\"><tr><td></td><td></td><td class=\"t m0 x2d8 h12f y3b3f ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3b40 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"c n x1bb y3b41 w2f7 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls569 ws38c\">Analysis of expense in the year<span class=\"_ _399\"> </span></div></td><td class=\"c n x507 y3b41 w2f8 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls569 ws2\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x438 h12f y3b42 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3b42 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3b43 ffa fsaf fc4 sc0 ls5a8 ws354\">Current income tax  <span class=\"_ _284\"> </span><span class=\"ff9 ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ffa\"> <span class=\"_ _de\"> </span></span></span><span class=\"ff9 ls7 ws2\"><span class=\"fsae\"> </span></span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3b44 w2f9 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws308\">Current tax on profit for the year<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x508 y3b44 w2fa h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5aa ws2\">144<span class=\"_ _399\"> </span></div></td><td class=\"c n x509 y3b44 w2fb h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ab ws2\">126<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b45 ff9 fsaf fc4 sc0 ls5ac ws30d\">Adjustment in respect of prior years  <span class=\"_ _285\"> </span> </td><td></td><td class=\"c n x2ea y3b46 w58 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x50a y3b46 w152 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls57d ws2\">(1)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b47 ffa fsaf fc4 sc0 ls5ad ws306\">Current income tax <span class=\"_ _157\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td class=\"c n x1e9 y3b48 w288 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5ae ws2\">142<span class=\"_ _399\"> </span></div></td><td class=\"c n x50b y3b48 w2fc h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls599 ws2\">125<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b49 ffa fsaf fc4 sc0 ls5ae ws2f4\">Deferred tax <span class=\"_ _cb\"> </span><span class=\"ff9 ls7 ws2\"> <span class=\"_ _de\"> </span><span class=\"ffa\"> <span class=\"_ _15d\"> </span></span></span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3b4a ff9 fsaf fc4 sc0 ls5af ws30d\">Origination and reversal of temporary differences <span class=\"_ _286\"> </span> </td><td></td><td class=\"c n x2e2 y3b38 w13e h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53f ws2\">(28)<span class=\"_ _399\"> </span></div></td><td class=\"c n x50c y3b38 w2fd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls562 ws2\">(21)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b4b ff9 fsaf fc4 sc0 ls573 ws302\">Adjustment in respect of prior years <span class=\"_ _90\"> </span> </td><td></td><td class=\"c n x2e8 y3aa4 w2fe h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls599 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x50d y3aa4 w2ff h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls57d ws2\">(1)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3999 w300 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5ae ws2f4\">Deferred tax<span class=\"_ _399\"> </span></div></td><td class=\"c n x50e y3999 w127 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ab ws2\">10<span class=\"_ _399\"> </span></div></td><td class=\"c n x2e2 y3999 w301 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53d ws2\">(27)<span class=\"_ _399\"> </span></div></td><td class=\"c n x50f y3999 w302 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54e ws2\">(22)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b4c ff9 fsaf fc4 sc0 ls5b0 ws2fd\">The current year tax expense is split into the following: <span class=\"_ _288\"> </span> <span class=\"_ _15d\"> </span><span class=\"ffa ls7 ws2\"> <span class=\"_ _15d\"> </span></span><span class=\"ffa ls7 ws2\"><span class=\"ff9\"> </span></span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3b4d ff9 fsaf fc4 sc0 ls5af ws2f4\">Underlying tax expense <span class=\"_ _289\"> </span><span class=\"ls7 ws2\"> </span></td><td></td><td class=\"c n x2e2 y3aa6 w303 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5b1 ws2\">132<span class=\"_ _399\"> </span></div></td><td class=\"c n x510 y3aa6 w1ad h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a8 ws2\">120<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b4e ff9 fsaf fc4 sc0 ls573 ws2fb\">Tax credit on adjustments between the underlying and statutory operating profit <span class=\"_ _28a\"> </span> </td><td></td><td class=\"c n x2e2 y39c7 w9b h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53e ws2\">(17)<span class=\"_ _399\"> </span></div></td><td class=\"c n x511 y39c7 w304 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls562 ws2\">(17)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b4f ffa fsaf fc4 sc0 ls5b2 ws2fa\">Income tax expense reported in income statement <span class=\"_ _28b\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td class=\"c n x3c3 y3947 w305 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5ad ws2\">115<span class=\"_ _399\"> </span></div></td><td class=\"c n x512 y3947 w306 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws2\">103<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w307 h179\" id=\"_1f3b578a-6924-48bf-ac28-61dfb5683e07\"><tr><td></td><td class=\"t m0 x2d8 h12f y3b50 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3b51 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3b52 ffa fsae fc4 sc0 ls577 ws373\">Tax charge/(benefit) recognised directly in other comprehensive income </td><td class=\"t m0 x438 h12f y3b52 ffa fsae fc4 sc0 ls55b ws2\">\u00a3m<span class=\"ff9 ls7\"> </span></td><td class=\"t m0 x1dc h12e y3b52 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3b53 ffa fsaf fc4 sc0 ls5a8 ws354\">Current income tax  <span class=\"_ _284\"> </span><span class=\"ff9 ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ffa\"> <span class=\"_ _15d\"> </span></span></span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1bb y399b w308 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls573 ws2fb\">Foreign currency derivatives<span class=\"_ _399\"> </span></div></td><td class=\"c n x513 y399b wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x514 y399b w309 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws2\">2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b54 ffa fsaf fc4 sc0 ls5b3 ws2fd\">Deferred tax  <span class=\"_ _1c8\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3b55 ff9 fsaf fc4 sc0 ls573 ws30a\">Actuarial gai<span class=\"_ _1\"></span>n on post-employment benefit obligations <span class=\"_ _28c\"> </span> </td><td class=\"c n x2f5 y399f wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x515 y399f w2ff h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls57d ws2\">(1)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b56 ff9 fsaf fc4 sc0 ls573 ws2fb\">Foreign currency derivatives <span class=\"_ _ce\"> </span><span class=\"ls7 ws2\"> </span></td><td class=\"c n x2f5 y3b57 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x516 y3b57 w57 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b58 ffa fsaf fc4 sc0 ls5b4 ws354\">Total tax recognised in other comprehensive income <span class=\"_ _28d\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td class=\"c n x2f5 y3947 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x515 y3947 w2ff h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls57d ws2\">(1)<span class=\"_ _399\"> </span></div></td></tr></table>The effective tax rate for the year is lower (2024: lower) than<span class=\"ls543 ws30d\"> the rate of UK corporation tax applicable to the Group of 25%<span class=\"_ _399\"> </span></span>(2024: 25%). The differences are explained below:<table class=\"s w30a h17a\" id=\"_992a61a4-bcf1-404d-8b36-11c080dadea3\"><tr><td></td><td class=\"t m0 x2d8 h12f y3b59 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3b5a ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x438 h12f y3b5b ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3b5b ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3b5c w30b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5b5 ws2fa\">Profit before income tax<span class=\"_ _399\"> </span></div></td><td class=\"c n x517 y3b5c waf h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5b6 ws2\">484<span class=\"_ _399\"> </span></div></td><td class=\"c n x518 y3b5c w30c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b7 ws2\">426<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b5d w30d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b8 ws317\">Statutory profit before income tax multiplied by th<span class=\"ws2f2\">e rate of UK corporation tax <span class=\"_ _0\"></span>of 25% (2024: 25%)<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x519 y3b5d w30e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5ad ws2\">121<span class=\"_ _399\"> </span></div></td><td class=\"c n x51a y3b5d w30f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a8 ws2\">106<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b5e ff9 fsaf fc4 sc0 ls573 ws2fb\">Tax effects of: </td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3b5f ff9 fsaf fc4 sc0 ls5ac ws30d\">Adjustments in respect of prior years </td><td class=\"c n x4d5 y3b22 w5a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x51b y3b22 w57 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls554 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b60 ff9 fsaf fc4 sc0 ls5b9 ws2fc\">Foreign tax rates in excess of UK rate of tax </td><td class=\"c n x2f5 y3b24 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x51c y3b24 w310 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ba ws2\">1<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b61 ff9 fsaf fc4 sc0 ls5bb ws302\">US tax reform </td><td class=\"c n x2ea y3b62 wb3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(5)<span class=\"_ _399\"> </span></div></td><td class=\"c n x51d y3b62 w311 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5bc ws2\">(4)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b63 ff9 fsaf fc4 sc0 ls5a8 ws2fd\">Non-deductible expenses and permanent items </td><td class=\"c n x2f5 y399b w312 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5bd ws2\">9<span class=\"_ _399\"> </span></div></td><td class=\"c n x51e y399b w313 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b8 ws2\">13<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b64 ff9 fsaf fc4 sc0 ls573 ws300\">Other corporate taxes (withholding tax, business tax) </td><td class=\"c n x2e8 y3b28 w1eb h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5ae ws2\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n x51f y3b28 w314 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b5 ws2\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b65 ff9 fsaf fc4 sc0 ls573 ws2fb\">Tax incentive claims  </td><td class=\"c n x2e2 y399f wec h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53d ws2\">(14)<span class=\"_ _399\"> </span></div></td><td class=\"c n x520 y399f w151 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls546 ws2\">(16)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b66 ffa fsaf fc4 sc0 ls5b7 ws303\">At the effective income tax rate of 24% (2024: 24%) </td><td class=\"c n x3c3 y39c7 w305 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5ad ws2\">115<span class=\"_ _399\"> </span></div></td><td class=\"c n x512 y39c7 w306 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ad ws2\">103<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w315 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5b2 ws2fa\">Income tax expense reported in the income statement<span class=\"_ _399\"> </span></div></td><td class=\"c n x521 y3947 w305 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5ad ws2\">115<span class=\"_ _399\"> </span></div></td><td class=\"c n x522 y3947 w316 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ad ws2\">103<span class=\"_ _399\"> </span></div></td></tr></table>The underlying effective tax rate for the year is lower (2024: lowe<span class=\"ls53e ws301\">r) than the rate of UK corpora<span class=\"_ _0\"></span><span class=\"ls53f ws308\">tion tax applicable to the Gro<span class=\"ls53a ws2\">up<span class=\"_ _399\"> </span></span></span></span>of 25% (2024: 25%). The differences are explained below:<table class=\"s w317 h17b\" id=\"_8c7f4a24-f2fd-4671-b171-704fabf4b1b6\"><tr><td></td><td class=\"t m0 x2d8 h12f y3b67 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3b68 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x438 h12f y3b69 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3b69 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3b1f w318 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5b7 ws303\">Underlying profit before income tax<span class=\"_ _399\"> </span></div></td><td class=\"c n x523 y3b1f w319 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5be ws2\">555<span class=\"_ _399\"> </span></div></td><td class=\"c n x524 y3b1f w31a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b3 ws2\">502<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b34 w31b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b0 ws2fd\">Underlying profit before income tax multiplied by th<span class=\"_ _0\"></span><span class=\"ls573\">e rate of UK corporation tax of 25% (2024: 25%)<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x525 y3b34 w31c h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5ae ws2\">139<span class=\"_ _399\"> </span></div></td><td class=\"c n x526 y3b34 w31d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls599 ws2\">125<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b6a ff9 fsaf fc4 sc0 ls573 ws2fb\">Tax effects of: </td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3b6b ff9 fsaf fc4 sc0 ls5ac ws30d\">Adjustments in respect of prior years </td><td class=\"c n x4d5 y3b38 w5a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x527 y3b38 w31e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5bf ws2\">(3)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b6c ff9 fsaf fc4 sc0 ls5b9 ws2fc\">Foreign tax rates in excess of UK rate of tax </td><td class=\"c n x2e8 y3aa4 w2fe h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls599 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x528 y3aa4 w31f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ba ws2\">1<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b6d ff9 fsaf fc4 sc0 ls5bb ws302\">US tax reform </td><td class=\"c n x2ea y3a57 wb3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls555 ws2\">(5)<span class=\"_ _399\"> </span></div></td><td class=\"c n x51d y3a57 w311 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5bc ws2\">(4)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b6e ff9 fsaf fc4 sc0 ls5a8 ws2fd\">Non-deductible expenses and permanent items </td><td class=\"c n x2e8 y3a40 w320 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5b2 ws2\">7<span class=\"_ _399\"> </span></div></td><td class=\"c n x529 y3a40 w321 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ac ws2\">12<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b6f ff9 fsaf fc4 sc0 ls573 ws300\">Other corporate taxes (withholding tax, business tax) </td><td class=\"c n x2e8 y3a42 w1eb h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5ae ws2\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n x51f y3a42 w314 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b70 ff9 fsaf fc4 sc0 ls573 ws2fb\">Tax incentive claims  </td><td class=\"c n x2e2 y3a68 wec h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53d ws2\">(14)<span class=\"_ _399\"> </span></div></td><td class=\"c n x52a y3a68 w322 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5c0 ws2\">(16)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b71 ffa fsaf fc4 sc0 ls5b1 ws303\">At the effective income tax rate of 24% (2024: 24%) </td><td class=\"c n x2e2 y39c7 w303 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5b1 ws2\">132<span class=\"_ _399\"> </span></div></td><td class=\"c n x510 y39c7 w1ad h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a8 ws2\">120<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w323 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5c1 ws304\">Underlying tax expense<span class=\"_ _399\"> </span></div></td><td class=\"c n x52b y3947 w303 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5b1 ws2\">132<span class=\"_ _399\"> </span></div></td><td class=\"c n x52c y3947 w17a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ab ws2\">120<span class=\"_ _399\"> </span></div></td></tr></table>The effective tax rate on statutory profit before tax was 24% <span class=\"_ _0\"></span><span class=\"ls53d ws300\">(2024: 24%), whilst the effective tax rate on underlying profit b<span class=\"ws2\">efore<span class=\"_ _399\"> </span></span></span>tax on continuing operations was 24% (2024: 24%).<span class=\"_ _399\"> </span>The statutory and underlying effective tax rates are lower than <span class=\"ws30d\">the UK corporation tax rate applicable to the Group, primarily<span class=\"_ _399\"> </span></span>due to the innovation tax credits for registered patents and <span class=\"ls543 ws30d\">software, and research and development activities which attract<span class=\"_ _399\"> </span></span>government tax incentives in a num<span class=\"ls53e ws301\">ber of operating territories.<span class=\"_ _399\"> </span></span>The Group recognises certain provisions and accruals in respect <span class=\"ls53f ws304\">of tax which involve a degree of estimation and uncertainty<span class=\"_ _399\"> </span></span>where the tax treatment cannot finally be determined until a resolution has been reached by the relevant tax authority.<span class=\"_ _399\"> </span>This approach resulted in a provision of \u00a339<span class=\"ls561 ws302\">m at 30 September 2025 (2024: \u00a339m). </span><table class=\"s w324 h17c\" id=\"_d773325c-822d-434f-8c02-04b7ada4a1bc\"><tr><td></td><td class=\"t m0 x2d8 h12f y3b72 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3b73 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3b74 ffa fsae fc4 sc0 ls56b ws313\">Tax charge/(benefit) recognised directly in retained earnings  <span class=\"_ _290\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td class=\"t m0 x438 h12f y3b74 ffa fsae fc4 sc0 ls55b ws2\">\u00a3m<span class=\"ff9 ls7\"> </span></td><td class=\"t m0 x1dc h12e y3b74 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3b75 ffa fsaf fc4 sc0 ls5b4 ws2f9\">Current tax  <span class=\"_ _274\"> </span><span class=\"ff9 ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ffa\"> <span class=\"_ _15d\"> </span></span></span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1bb y399d w325 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ab ws2fb\">Employee benefits<span class=\"_ _399\"> </span></div></td><td class=\"c n x52d y399d w1b7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls540 ws2\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x52e y399d w326 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5c2 ws2\">(7)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b76 ffa fsaf fc4 sc0 ls5b3 ws2fd\">Deferred tax  <span class=\"_ _1c8\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3b77 ff9 fsaf fc4 sc0 ls5ab ws2fb\">Employee benefits <span class=\"_ _291\"> </span><span class=\"ls7 ws2\"> </span></td><td class=\"c n x2e8 y3b78 w2fe h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls599 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x528 y3b78 w31f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ba ws2\">1<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b79 ffa fsaf fc4 sc0 ls5be ws30b\">Income tax expense reported in retained earnings <span class=\"_ _25e\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td class=\"c n x4b0 y3947 w327 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls547 ws2\">(6)<span class=\"_ _399\"> </span></div></td><td class=\"c n x52f y3947 w328 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls563 ws2\">(6)<span class=\"_ _399\"> </span></div></td></tr></table><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs1e0\">The tax provision is sensitive to a number of issues which are not<span class=\"ls53d\"> always within the control of the Group and are often depen<span class=\"_ _5\"></span>de<span class=\"ls561 ws2\">nt </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs1e1\">on the efficiency of the legal processes in the relevant taxing jurisdictions in which the Group operates. Issues can take many<span class=\"ls7 ws2\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws304 gs1e2\">years to resolve and assumptions on the likel<span class=\"ls54b ws354\">y outcome have therefore been made by management.  </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs1e3\">Management has applied the principles set out in IFRIC 23 <span class=\"ls541 ws317\">in determining the measurement<span class=\"ls547 ws30c\"> of uncertain tax positions. </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs1e4\">In making these estimates, management\u2019s judge<span class=\"ws306\">ment was based on various factors including: </span></div><div class=\"t m0 h131 ff1a fsae fc4 sc0 ls7 ws2 gs1e5\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws317\">The status of recent and current tax audits and enquiries; </span></span></div><div class=\"t m0 h131 ff1a fsae fc4 sc0 ls7 ws2 gs1e6\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls54d ws302\">The results of previous claims; and </span></span></div><div class=\"t m0 h131 ff1a fsae fc4 sc0 ls7 ws2 gs1e7\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws2f2\">Any changes to the relevant tax environment. </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs1e8\">When making this assessment, the Group utilises our specialis<span class=\"_ _0\"></span><span class=\"ls53f ws2fb\">t in-house tax knowledge and experience of similar situations. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws303 gs1e9\">These judgements also, where appropriate, take into considerat<span class=\"ls53e ws302\">ion specialist tax advice provided by third<span class=\"_ _5\"></span>-party advisors. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs1ea\">Management continually assesses the impact of<span class=\"ls53f ws308\"> legislative developments in the jurisdictions in which we operate. The Group </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws302 gs1eb\">is in scope of the OECD\u2019s Pillar Two globa<span class=\"ls560 ws306\">l tax reform for the financial year ended <span class=\"_ _0\"></span><span class=\"ls53f ws2fd\">30 September 2025. An assessment of this </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs1ec\">legislation has been completed, and it is not expected to materia<span class=\"ls560 ws30a\">lly impact the Group\u2019s effective tax rate in future periods. </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "Accounting policy<span class=\"_ _399\"> </span> The taxation expense for the year represents the sum of current tax and deferred tax. The expense is recognised in<span class=\"_ _5\"></span> the<span class=\"_ _399\"> </span> income statement, in the statement of comprehensive income<span class=\"ls543 ws2f2\"> or in equity according to the accounting treatment of the<span class=\"_ _399\"> </span></span><span class=\"ls543 ws2f2\"> </span>related transaction.<span class=\"_ _399\"> </span> Current tax is based on the taxable income for the period and <span class=\"ls53e ws2f2\">any adjustment in respect of prior periods. Current tax<span class=\"_ _399\"> </span></span><span class=\"ls53e ws2f2\"> </span>is calculated using tax rates that have been enacted or <span class=\"ls561 ws306\">substantively enacted at the end of the reporting period.<span class=\"_ _399\"> </span></span><span class=\"ls561 ws306\"> </span>Deferred tax arises due to certain temporary differences be<span class=\"ws300\">tween the carrying amounts of assets and liabilities in the<span class=\"_ _399\"> </span></span><span class=\"ws300\"> </span>financial statements and the corresponding tax bases (note 10). Accounting policy Deferred tax liabilities are generally recognised for all taxa<span class=\"ls543 ws30d\">ble temporary differences and deferred tax assets are </span>recognised to the extent that it is probable that taxabl<span class=\"ls543 ws30d\">e profits will be available against which deductible temporary </span>differences can be utilised. Such assets and liabilities are not recognised if the temporary difference arises from goodwill or from the initial recognition (other than in a business combinat<span class=\"ls53e ws301\">ion) of other assets and liabilities in a transaction that </span>affects neither the taxable profit nor the accounting profit. Deferred tax liabilities are recognised for taxable temporary d<span class=\"ls552 ws309\">ifferences arising on investments in subsidiaries, except </span>where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax is calculated at the tax rates that are expected<span class=\"ws309\"> to apply in the period when the liability is settled or the </span>asset realised based on tax rates that have been enacted or<span class=\"ws306\"> substantively enacted at the end of the reporting period. </span>Tax assets and liabilities are offset when there is a legally<span class=\"ls547 ws2fd\"> enforceable right and there is an intention to settle the </span>balances net. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "Accounting policy<span class=\"_ _399\"> </span> The taxation expense for the year represents the sum of current tax and deferred tax. The expense is recognised in<span class=\"_ _5\"></span> the<span class=\"_ _399\"> </span> income statement, in the statement of comprehensive income<span class=\"ls543 ws2f2\"> or in equity according to the accounting treatment of the<span class=\"_ _399\"> </span></span><span class=\"ls543 ws2f2\"> </span>related transaction.<span class=\"_ _399\"> </span> Current tax is based on the taxable income for the period and <span class=\"ls53e ws2f2\">any adjustment in respect of prior periods. Current tax<span class=\"_ _399\"> </span></span><span class=\"ls53e ws2f2\"> </span>is calculated using tax rates that have been enacted or <span class=\"ls561 ws306\">substantively enacted at the end of the reporting period.<span class=\"_ _399\"> </span></span><span class=\"ls561 ws306\"> </span>Deferred tax arises due to certain temporary differences be<span class=\"ws300\">tween the carrying amounts of assets and liabilities in the<span class=\"_ _399\"> </span></span><span class=\"ws300\"> </span>financial statements and the corresponding tax bases (note 10). ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-335": {
   "value": "5 Earnings per share  This note sets out how earnings per share (EPS) is calculate<span class=\"ls560\">d. EPS is the amount of post<span class=\"_ _5\"></span>-tax profit attributable to each </span>ordinary share. Diluted EPS shows what the impact would be if<span class=\"ls547 ws30c\"> all potentially dilutive ordinary shares in respect of </span>exercisable share options were exercised and treated as ordinary shares at the year end.  This note also provides a reconciliation between the statutory<span class=\"ls547 ws302\"> profit figure, which ties to the consolidated income </span>statement, and the Group\u2019s internal measure of performance, underlying profit. See note 3.6 for details of the adjustments made between statutory and underlying profit before tax <span class=\"ls54f ws2fc\">and note 4 for the tax impact on these adjustments. </span>Accounting policy Basic earnings per share is calculated by dividing the prof<span class=\"ls552 ws309\">it for the year attributable to owners of the parent by </span>the weighted average number of ordinary shares in issue du<span class=\"ws2fd\">ring the year, excluding those held as treasury shares<span class=\"_ _5\"></span> and held </span>by the Employee Benefit Trust, which are treated as cancelled, until reissued. For diluted earnings per share, the weighted average number of <span class=\"ws2f2\">ordinary shares in issue is adjusted to assume conversion </span>of all potentially dilutive ordinary shares, exercisable at t<span class=\"ls53f ws302\">he end of the year. The Group has one class of dilutive potential </span>ordinary shares which are share options granted to employees<span class=\"ws306\"> where the exercise price is less than the average market </span>price of the Company\u2019s ordinary shares during the year, <span class=\"ws304\">where the vesting criteria are achieved at year end.</span><span class=\"ws304\"> </span><div class=\"gsd3\"><table class=\"s w329 h17d\" id=\"_d88d93ca-2357-4768-a9a1-c789f0af1016\"><tr><td></td><td></td><td class=\"t m0 x310 h12e y3b7a ff9 fsae fc4 sc0 ls570 ws2\">Underlying </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x530 h12e y3b7b ff9 fsae fc4 sc0 ls56f ws2\">as </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x531 h12f y3b7c ffa fsae fc4 sc0 ls538 ws336\">Underlying  </td><td class=\"t m0 x532 h12e y3b7d ff9 fsae fc4 sc0 ls56f ws2\">reported*</td><td class=\"t m0 x423 h12e y3b7e ff9 fsae fc4 sc0 ls570 ws38d\">Underlying  </td><td class=\"t m0 x533 h12f y3b7c ffa fsae fc4 sc0 ls569 ws347\">Statutory  </td><td class=\"t m0 x1f3 h12e y3b7f ff9 fsae fc4 sc0 ls576 ws35f\">Statutory  </td></tr><tr><td class=\"t m0 x1c1 h12f y3b80 ffa fsae fc4 sc0 ls538 ws336\">Reconciliations of the earnings and weighted average number of shares  </td><td class=\"t m0 x534 h12f y3b80 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x535 h12e y3b81 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td><td class=\"t m0 x2d9 h12e y3b81 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td><td class=\"t m0 x2d8 h12f y3b80 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3b80 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h130 y3b82 ff9 fsaf fc4 sc0 ls560 ws306\">Earnings attributable to owners of the parent** (\u00a3m) <span class=\"_ _7a\"> </span><span class=\"ffa ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37c\"></span> <span class=\"_ _1\"></span></span> <span class=\"_ _15d\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3b83 w53 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54f ws2fa\">Profit for the year<span class=\"_ _399\"> </span></div></td><td class=\"c n x536 y3b83 wcb h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">423<span class=\"_ _399\"> </span></div></td><td class=\"c n x537 y3b83 w32a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws38e\">382<span class=\"_ _399\"> </span></div></td><td class=\"c n x538 y3b83 w32b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws38e\">370<span class=\"_ _399\"> </span></div></td><td class=\"c n x539 y3b83 w32c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">369<span class=\"_ _399\"> </span></div></td><td class=\"c n x53a y3b83 w49 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53c ws2\">323<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b84 ff9 fsaf fc4 sc0 ls552 ws309\">Number of shares (millions) <span class=\"_ _262\"> </span><span class=\"ffa ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37c\"></span> <span class=\"_ _1\"></span></span> <span class=\"_ _15d\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3b85 w32d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls548 ws302\">Weighted average number of shares<span class=\"_ _399\"> </span></div></td><td class=\"c n x53b y3b85 w32e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">978</div></td><td class=\"c n x53c y3b85 w32f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws38f\">1,007</div></td><td class=\"c n x53d y3b85 w330 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws38f\">1,007<span class=\"_ _399\"> </span></div></td><td class=\"c n x53e y3b85 w331 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">978</div></td><td class=\"c n x53f y3b85 w332 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">1,007<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b86 ff9 fsaf fc4 sc0 ls552 ws309\">Dilutive effects of shares </td><td class=\"c n x540 y3b87 w18d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">15<span class=\"_ _399\"> </span></div></td><td class=\"c n x541 y3b87 w7f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws390\">18<span class=\"_ _399\"> </span></div></td><td class=\"c n x542 y3b87 w7f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws390\">18<span class=\"_ _399\"> </span></div></td><td class=\"c n x543 y3b87 w18d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">15<span class=\"_ _399\"> </span></div></td><td class=\"c n x544 y3b87 w333 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws2\">18<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x545 y3a40 w334 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">993</div></td><td class=\"c n x546 y3a40 w335 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws391\">1,025</div></td><td class=\"c n x547 y3a40 w336 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws391\">1,025<span class=\"_ _399\"> </span></div></td><td class=\"c n x548 y3a40 w334 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">993</div></td><td class=\"c n x549 y3a40 w337 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws2\">1,025<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b88 ff9 fsaf fc4 sc0 ls560 ws306\">Earnings per share attributable to<span class=\"ls53f ws2fd\"> owners of the parent** (pence) <span class=\"_ _294\"> </span><span class=\"ffa ls7 ws2\"> <span class=\"_ _15d\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37c\"></span> <span class=\"_ _1\"></span></span> <span class=\"_ _15d\"> </span><span class=\"ff9\"> </span></span></span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y399f w338 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws2fc\">Basic earnings per share<span class=\"_ _399\"> </span></div></td><td class=\"c n x54a y399f w339 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">43.19</div></td><td class=\"c n x54b y399f w33a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws392\">37.91</div></td><td class=\"c n x54c y399f w33b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws392\">36.73</div></td><td class=\"c n x54d y399f w33c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">37.74</div></td><td class=\"c n x54e y399f w33d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws2\">32.10<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w33e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws30d\">Diluted earnings per share<span class=\"_ _399\"> </span></div></td><td class=\"c n x54f y3947 w33f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">42.52</div></td><td class=\"c n x550 y3947 w340 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws393\">37.25</div></td><td class=\"c n x551 y3947 w341 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws393\">36.09</div></td><td class=\"c n x552 y3947 w342 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">37.16</div></td><td class=\"c n x553 y3947 w343 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53e ws2\">31.55<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls568 ws2 gs1f7\">Notes: </div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls568 ws394 gs1f8\">* <span class=\"_ _21\"> </span>Underlying as reported is at 2024<span class=\"fcd ls7 ws2\"> </span><span class=\"ls565 ws30e\">reported exchange rates. </span></div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls566 ws368 gs1f9\">** <span class=\"_ _19\"> </span>All operations in the years relate to continuing operations. </div><div class=\"gs1fa\"><table class=\"s w30a h17e\" id=\"_7c7ea9a0-0b85-42a0-bce2-53fbcb950dc3\"><tr><td></td><td class=\"t m0 x2d8 h12f y3b89 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3b8a ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3b8b ffa fsae fc4 sc0 ls55a ws395\">Reconciliation of earnings  </td><td class=\"t m0 x438 h12f y3b8b ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3b8b ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3b8c w344 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls547 ws2fd\">Statutory profit for the year attributable to owners of the parent<span class=\"_ _399\"> </span></div></td><td class=\"c n x554 y3b8c w32c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">369<span class=\"_ _399\"> </span></div></td><td class=\"c n x555 y3b8c w49 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53c ws2\">323<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3b8d ff9 fsaf fc4 sc0 ls561 ws2\">Adjustments: <span class=\"_ _296\"> </span><span class=\"ffa ls7\"> <span class=\"_ _15d\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3b8e ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls53d ws302\">Amortisation of acquired intangible assets  </span></span></td><td class=\"c n x498 y3b8f w2e8 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">42<span class=\"_ _399\"> </span></div></td><td class=\"c n x556 y3b8f w2ea h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws2\">48</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b90 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls53f ws308\">Other M&amp;A activity-related items </span></span></td><td class=\"c n x2ea y3b1d w146 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54b ws2\">31<span class=\"_ _399\"> </span></div></td><td class=\"c n x49d y3b1d w345 h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls545 ws2\">34</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b91 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls552 ws309\">Reversal of property restructuring costs </span></span></td><td class=\"c n x2ea y3b48 w177 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls549 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x557 y3b48 w59 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54c ws2\">\u2013</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b92 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls552 ws309\">Reversal of restructuring costs </span></span></td><td class=\"c n x4d5 y3b93 w5a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x51b y3b93 w57 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(2)</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b94 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls53f ws308\">Reversal of employee-related costs </span></span></td><td class=\"c n x2f5 y3b95 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x558 y3b95 wb2 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(3)</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b96 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls54f ws2fa\">Foreign currency movements on intercompany balances  </span></span></td><td class=\"c n x2e8 y3b97 w56 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x559 y3b97 w2ff h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls57d ws2\">(1)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b98 ff9 fsaf fc4 sc0 ls543 ws2f4\">Taxation on adjustments between underlyi<span class=\"ls53e ws2f2\">ng and statutory profit before tax</span><span class=\"ls53e ws2f2\"> </span></td><td class=\"c n x2e2 y3b99 w9b h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53e ws2\">(17)<span class=\"_ _399\"> </span></div></td><td class=\"c n x55a y3b99 w304 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls562 ws2\">(17)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b9a ff9 fsaf fc4 sc0 ls53c ws2fd\">Net adjustments </td><td class=\"c n x498 y3a57 w346 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls558 ws2\">54<span class=\"_ _399\"> </span></div></td><td class=\"c n x55b y3a57 w347 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54b ws2\">59<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y399b w348 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54d ws302\">Underlying profit for the year (b<span class=\"ls53c ws396\">efore foreign exchange movement</span><span class=\"ls53c ws396\">)<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x55c y399b w27d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">423<span class=\"_ _399\"> </span></div></td><td class=\"c n x55d y399b w349 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54b ws2\">382<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b28 w34a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls545 ws2f9\">Foreign exchange movement<span class=\"_ _399\"> </span></div></td><td class=\"c n x55e y3b28 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x55f y3b28 w151 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls546 ws2\">(16)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b9b ff9 fsaf fc4 sc0 ls541 ws302\">Taxation on foreign exchange movement </td><td class=\"c n x2f5 y399f wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x560 y399f w34b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls544 ws2\">4<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3b9c ff9 fsaf fc4 sc0 ls542 ws304\">Net foreign exchange movement </td><td class=\"c n x2f5 y39c7 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x561 y39c7 w2fd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls562 ws2\">(12)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w34c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws2fd\">Underlying profit for the year (after foreign exchang<span class=\"ls543 ws30d\">e movement</span><span class=\"ls543 ws30d\">) attributable to owners of the parent<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x562 y3947 w27d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">423<span class=\"_ _399\"> </span></div></td><td class=\"c n x563 y3947 w34d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls551 ws2\">370<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fd gs1fb\">Exchange movement relates to the retransla<span class=\"ls549 ws309\">tion of prior year results to current year <span class=\"_ _0\"></span><span class=\"ls53f ws30d\">exchange rates, as shown in the table </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls542 ws2fb gs1fc\">on page 55<span class=\"fcd ls7 ws2\"> </span><span class=\"ls53e ws2f2\">within the Financial review.</span><span class=\"ls53e ws2f2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "Accounting policy Basic earnings per share is calculated by dividing the prof<span class=\"ls552 ws309\">it for the year attributable to owners of the parent by </span>the weighted average number of ordinary shares in issue du<span class=\"ws2fd\">ring the year, excluding those held as treasury shares<span class=\"_ _5\"></span> and held </span>by the Employee Benefit Trust, which are treated as cancelled, until reissued. For diluted earnings per share, the weighted average number of <span class=\"ws2f2\">ordinary shares in issue is adjusted to assume conversion </span>of all potentially dilutive ordinary shares, exercisable at t<span class=\"ls53f ws302\">he end of the year. The Group has one class of dilutive potential </span>ordinary shares which are share options granted to employees<span class=\"ws306\"> where the exercise price is less than the average market </span>price of the Company\u2019s ordinary shares during the year, <span class=\"ws304\">where the vesting criteria are achieved at year end.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-336": {
   "value": "<div class=\"t m0 h13a ffa fsb1 fc4 sc0 ls57f ws2 gs1fe\">6 Intangible assets  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws2fd gs1ff\">This note provides details of the non-physical assets used by<span class=\"_ _0\"></span><span class=\"ls543\"> the Group to generate revenues and profits. These assets </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fd gs200\">include items such as goodwill, and other intangible assets su<span class=\"ls560 ws306\">ch as brands, custom<span class=\"_ _0\"></span>er relationships, computer software, </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53c ws2fd gs201\">in-process R&amp;D and technology which have predominantly been<span class=\"ls53f ws308\"> acquired as part of business combinations. These assets </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs202\">are initially measured at fair value, which is the price t<span class=\"ls53f ws30d\">hat would be received to sell an asset in an orderly transaction </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws300 gs203\">between market participants at the measurement date. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs204\">Goodwill represents the excess of the amount paid to acqu<span class=\"ls53d ws300\">ire a business over the fair value of the identifiable net assets </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws309 gs205\">of that business at the acquisition date. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws303 gs206\">This section also explains the accounting policies applied and the specific judgements and estimates made </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws302 gs207\">by management in arriving at the carrying value of these assets. </div>6.1 Goodwill Accounting policy Goodwill arising from the acquisition of a subsidiary represents<span class=\"ls53d ws300\"> the excess of the consideration transferred, the amount of </span>any non-controlling interest in the acquiree and the acquisition <span class=\"ls552 ws309\">date fair value of any previous equity interest in the </span>acquiree over the fair value of the Group\u2019s total identifiable net assets acquired. Goodwill is carried at cost less accumulated impairment losses. Goodwill previously written off directly to reserves under UK GA<span class=\"ls53f\">AP prior to 1 October 1998 has not been reinstated and is </span>not recycled to the income statement on the disposal of the business to which it relates.  Goodwill is tested for impairment annually and when circumstances indicate th<span class=\"ls53f ws308\">at it may be impaired. Goodwill is </span>assessed for the purpose of impairment testing, at either<span class=\"ls53f\"> the individual cash-generating unit (CGU) level or group of </span>CGUs, consistent with the level at which goodwill is monito<span class=\"ls53f ws304\">red internally. Impairment is determined by assessing the </span>recoverable amount of each CGU or group of CGUs to which the goodwill relates. When the recoverable amount of the CGU or group of CGUs is less than its carrying <span class=\"ls548 ws302\">amount, an impairment <span class=\"ls560\">loss is recognised.  </span></span>At recognition, goodwill is allocated to those CGUs expect<span class=\"ls560 ws306\">ed to benefit from the synerg<span class=\"_ _0\"></span><span class=\"ls543 ws2f2\">ies of the combination.</span></span><span class=\"ls560 ws306\"><span class=\"ls543 ws2f2\"> </span></span><table class=\"s w34e h17f\" id=\"_6b6ace90-454e-4b10-98a5-6efa3809c62b\"><tr><td></td><td></td><td class=\"t m0 x2d8 h12f y3b9d ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3b9e ff9 fsae fc4 sc0 ls56b ws2\">2024* </td></tr><tr><td></td><td class=\"t m0 x2d9 h12e y3b9f ff9 fsae fc4 sc0 ls55a ws2\">Note </td><td class=\"t m0 x438 h12f y3b9f ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3b9f ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y399d w34f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws304\">Cost and net book amount at 1 October<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x564 y399d w350 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls548 ws2\">2,122<span class=\"_ _399\"> </span></div></td><td class=\"c n x565 y399d w351 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws2\">2,245<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y399f w352 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws302\">Acquisition of subsidiaries<span class=\"_ _399\"> </span></div></td><td class=\"c n x566 y399f w2cf h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls555 ws2\">14.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x567 y399f w353 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">74<span class=\"_ _399\"> </span></div></td><td class=\"c n x568 y399f w2c6 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls550 ws2\">24<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ba0 ff9 fsaf fc4 sc0 ls551 ws2f5\">Exchange movement  <span class=\"_ _1cf\"> </span><span class=\"ls7 ws2\"> </span></td><td></td><td class=\"c n x2ea y3b57 w2d0 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">17<span class=\"_ _399\"> </span></div></td><td class=\"c n x569 y3b57 w354 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls546 ws2\">(147)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3ba1 ffa fsaf fc4 sc0 ls551 ws2f4\">Cost and net book amount at 30 September  <span class=\"_ _186\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td class=\"c n x483 y3947 w355 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2\">2,213<span class=\"_ _399\"> </span></div></td><td class=\"c n x56a y3947 w6e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53e ws2\">2,122<span class=\"_ _399\"> </span></div></td></tr></table>Note: * <span class=\"_ _21\"> </span>Adjusted for finalisation of fair value of assets acquired and liabilities assumed in the acquisition of Infineo in the prior<span class=\"ls5c3 ws397\"> year. </span>There are no accumulated impairment charges wi<span class=\"ls552 ws303\">thin goodwill for any of the years presented. </span>Cash-generating units The following table shows the allocation of the carrying value <span class=\"ws2fb\">of goodwill at the end of the reporting period by CGU or group<span class=\"_ _5\"></span> </span>of CGUs: <table class=\"s w281 h180\" id=\"_cc2acd47-2a8c-491a-838e-ab5ca3845225\"><tr><td></td><td class=\"t m0 x4e0 h12f y3ba2 ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3ba3 ff9 fsae fc4 sc0 ls576 ws2\">2024* </td></tr><tr><td></td><td class=\"t m0 x290 h12f y3ba4 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1b9 h12e y3ba4 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3942 w2a9 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws302\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x56b y3942 w356 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls561 ws2\">1,375<span class=\"_ _399\"> </span></div></td><td class=\"c n x56c y3942 w357 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls540 ws2\">1,331<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b0e w358 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws317\">UK &amp; Ireland<span class=\"_ _399\"> </span></div></td><td class=\"c n x56d y3b0e w359 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">354<span class=\"_ _399\"> </span></div></td><td class=\"c n x56e y3b0e w35a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws2\">354<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ba5 ff9 fsaf fc4 sc0 ls54b ws2\">France </td><td class=\"c n x1e9 y3ab0 w35b h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">246<span class=\"_ _399\"> </span></div></td><td class=\"c n x56f y3ab0 w35c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls550 ws2\">234<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ba6 ff9 fsaf fc4 sc0 ls53e ws2\">Iberia </td><td class=\"c n x2e2 y3af8 w35d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">159<span class=\"_ _399\"> </span></div></td><td class=\"c n x570 y3af8 w35e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws2\">126<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ba7 ff9 fsaf fc4 sc0 ls561 ws2fa\">Central Europe </td><td class=\"c n x2ea y3ab3 w311 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2\">55<span class=\"_ _399\"> </span></div></td><td class=\"c n x571 y3ab3 w35f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws2\">53<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ba8 ff9 fsaf fc4 sc0 ls53c ws2fb\">Africa and the Middle East </td><td class=\"c n x4b0 y3ab5 w2e8 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls558 ws2\">24<span class=\"_ _399\"> </span></div></td><td class=\"c n x572 y3ab5 w360 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls545 ws2\">24<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x203 y3948 w355 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2\">2,213<span class=\"_ _399\"> </span></div></td><td class=\"c n x573 y3948 w6e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53e ws2\">2,122<span class=\"_ _399\"> </span></div></td></tr></table>Note: * <span class=\"_ _21\"> </span>Adjusted for finalisation of the fair value of assets acquired and liabilities assumed in the acquisition of Infineo (see not<span class=\"ls565 ws398\">es 1 and 14.2) and allocation of </span>previously unallocated goodwill to the France CGU (\u00a332m), with the remainder allocated to other intangible and deferred tax lia<span class=\"ls5c4 ws399\">bilities (see note 14.2) </span><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls59d ws331 gs217\">Annual goodwill impairment tests </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fb gs218\">The recoverable amount of a CGU or group of CGUs is determined <span class=\"_ _0\"></span><span class=\"ls54d ws302\">as the higher of its fair value less costs of disposal and </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws2f2 gs219\">its value in use. In determining value in use, estimated futu<span class=\"ws317\">re cash flows over a three-<span class=\"_ _0\"></span>year period are discounted to their </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs21a\">present value, with a terminal value based on the cash flows<span class=\"ws30d\"> in the third year and an assumed long-term growth rate. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs21b\">The Group performed its annual test for impa<span class=\"ls560 ws30d\">irment as at 30 June 2025. In all case<span class=\"ls53f ws304\">s, the financial forecasts contained in the </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws304 gs21c\">Group\u2019s three-year financial plan form the basis for the cash <span class=\"ws30b\">flow projections for a CGU or a group of CGUs, which is aligned </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws302 gs21d\">with the Group\u2019s three-year strategic planning horizon.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws302 gs21e\">Net operating cash flows over the three-year plan period refle<span class=\"ws304\">ct the Group\u2019s current assessment of climate change for each </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws308 gs21f\">CGU or group of CGUs. This includes the potential impact on <span class=\"_ _0\"></span><span class=\"ls543\">both revenue and cost, including the cost of any associated </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs220\">commitments made by the Group, which at this stage are not <span class=\"ls53f ws308\">material. Consideration has also been given to the potential </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws317 gs221\">longer-term impacts which are reflected in <span class=\"ls543 ws2fc\">the long-term growth rates since they ar<span class=\"ls548 ws302\">e based on independently sourced longer-<span class=\"_ _399\"> </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws30d gs222\">term Consumer Prices Index (CPI) forecas<span class=\"ls561 ws306\">ts. Reasonably possible changes in the <span class=\"ws30d\">long-term growth rates, considering the </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs223\">potential impact of climate change, do <span class=\"ls547 ws30c\">not ma<span class=\"_ _0\"></span>terially impact the impairment test. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs224\">The key assumptions in the value in use calculations include<span class=\"ls53d ws2f2\"> the discount rate, average medium<span class=\"_ _5\"></span>-term revenue growth rates </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws308 gs225\">and the long-term growth rates of net operating cash flows: </div><div class=\"t m0 h131 ff1b fsae fc4 sc0 ls7 ws2 gs226\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws302\">The average medium-term revenue growth rates represent the <span class=\"ws30d\">compound annual revenue growth for the first three years. </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53c ws2fd gs227\">The average medium-term revenue growth rate applied to each CG<span class=\"ls53d ws300\">U\u2019s cash flow projections for plan periods of three years </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs228\">are calculated using the specific rates used in the prepara<span class=\"ls552 ws2fc\">tion of the Group\u2019s three-year plan and reflects rates applicable </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54d ws32e gs229\">to each territory. </div><div class=\"t m0 h131 ff1b fsae fc4 sc0 ls7 ws2 gs22a\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls54f ws2fc\">Long-term growth rates of net operating cash flows are assume<span class=\"ls560 ws30a\">d to be in line with the long-term CPI forecasts of the </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs22b\">country in which the CGU\u2019s operations are primarily unde<span class=\"ls560 ws309\">rtaken, reflecting the specific rates for each territory. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws2fd gs22c\">Average medium-term operating margins are equal to the exp<span class=\"ls53f ws2fc\">ected operating margin across the three-year plan period. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws2f2 gs22d\">The operating margins over the three-year plan period are <span class=\"ws2f4\">based on historical margins specific to each CGU with modest </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws306 gs22e\">improvements from expected efficiencies in scaling the business.  </div><div class=\"gs22f\"><table class=\"s w361 h181\" id=\"_41ec30a4-6e4d-4d75-a7aa-bc4fd5439e65\"><tr><td class=\"c n x1bb y3ba9 w362 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls55a ws372\">Range of rates used across the different CGUs<span class=\"_ _399\"> </span></div></td><td class=\"c n x574 y3ba9 w363 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls536 ws2\">2025<span class=\"_ _399\"> </span></div></td><td class=\"c n x575 y3ba9 w364 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls538 ws2\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aee w365 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws302\">Average medium-term revenue growth rates*<span class=\"_ _399\"> </span></div></td><td class=\"c n x576 y3aee w366 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls572 ws2\">6%\u201314%<span class=\"_ _399\"> </span></div></td><td class=\"c n x577 y3aee w367 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls57e ws2\">8%\u201315%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w368 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls543 ws30d\">Long-term growth rates to net operating cash flows<span class=\"_ _399\"> </span></div></td><td class=\"c n x578 y3947 w369 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5c5 ws2\">2%\u20134%<span class=\"_ _399\"> </span></div></td><td class=\"c n x579 y3947 w36a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls571 ws2\">2%\u20135%<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls568 ws2 gs230\">Note: </div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls568 ws368 gs231\">* <span class=\"_ _21\"> </span>Current year average medium-term revenue growth is based on three (2024: three) year compound annual revenue growth and exclu<span class=\"ws394\">des intercompany revenue.<span class=\"_ _399\"> </span></span><span class=\"ws394\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs233\">In accordance with IAS 36, key assumptions for the value in use cal<span class=\"ws2fc\">culations are disclosed for those CGUs and groups of CGUs </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws304 gs234\">where significant goodwill is held. These are deemed by management <span class=\"ls560 ws317\">to be CGUs or groups of CGUs holding 10% or more of total </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs235\">goodwill. The discount rate, average medium-term revenue growth ra<span class=\"ls560 ws30a\">te and long-term<span class=\"_ _0\"></span> growth rate assumptions used for the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gs236\">value in use calculation for these are shown below: </div><div class=\"gs237\"><table class=\"s w36b h182\" id=\"_63ead611-7f6e-40ba-98b1-5aafccdb7917\"><tr><td></td><td></td><td class=\"t m0 x4dc h12f y3baa ffa fsae fc4 sc0 ls55b ws39a\">Approximate  </td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x57a h12f y3bab ffa fsae fc4 sc0 ls569 ws2\">local </td><td></td><td class=\"t m0 x57b h12f y3bab ffa fsae fc4 sc0 ls595 ws2\">Average </td></tr><tr><td></td><td class=\"t m0 x420 h12f y3bac ffa fsae fc4 sc0 ls56b ws31a\">Local  </td><td class=\"t m0 x450 h12f y3bac ffa fsae fc4 sc0 ls569 ws37c\">discount  </td><td class=\"t m0 x437 h12f y3bac ffa fsae fc4 sc0 ls56d ws2\">Long-term </td><td class=\"t m0 x438 h12f y3bac ffa fsae fc4 sc0 ls579 ws2\">medium-term </td></tr><tr><td></td><td class=\"t m0 x283 h12f y3bad ffa fsae fc4 sc0 ls56b ws313\">discount rate </td><td class=\"t m0 x310 h12f y3bad ffa fsae fc4 sc0 ls570 ws347\">rate (pre-tax) </td><td class=\"t m0 x421 h12f y3bad ffa fsae fc4 sc0 ls55a ws37c\">growth  </td><td class=\"t m0 x57c h12f y3bad ffa fsae fc4 sc0 ls578 ws2\">revenue </td></tr><tr><td class=\"t m0 x1c1 h12f y3bae ffa fsae fc4 sc0 ls595 ws2\">2025 </td><td class=\"t m0 x30d h12f y3bae ffa fsae fc4 sc0 ls56b ws2\">(post-tax) </td><td class=\"t m0 x451 h12f y3bae ffa fsae fc4 sc0 ls538 ws2\">equivalent </td><td class=\"t m0 x57d h12f y3bae ffa fsae fc4 sc0 ls56f ws2\">rate </td><td class=\"t m0 x57e h12f y3bae ffa fsae fc4 sc0 ls577 ws373\">growth rate* </td></tr><tr><td class=\"c n x1bb y3baf w175 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws306\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x57f y3baf w36c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">9.8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x580 y3baf w36d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">13.1%<span class=\"_ _399\"> </span></div></td><td class=\"c n x581 y3baf w36e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">2.3%<span class=\"_ _399\"> </span></div></td><td class=\"c n x582 y3baf w36f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">14.3%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aef w358 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws317\">UK &amp; Ireland<span class=\"_ _399\"> </span></div></td><td class=\"c n x583 y3aef w370 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">9.9%<span class=\"_ _399\"> </span></div></td><td class=\"c n x584 y3aef w371 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">13.3%<span class=\"_ _399\"> </span></div></td><td class=\"c n x585 y3aef w372 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">2.0%<span class=\"_ _399\"> </span></div></td><td class=\"c n x586 y3aef w373 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">14.0%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3bb0 ff9 fsaf fc4 sc0 ls54b ws2\">France </td><td class=\"c n x587 y3948 w374 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">8.8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x588 y3948 w375 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls548 ws2\">11.7%<span class=\"_ _399\"> </span></div></td><td class=\"c n x589 y3948 w376 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws2\">1.8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x58a y3948 w377 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">9.4%<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"gs238\"><table class=\"s w378 h183\" id=\"_0135d065-582b-43e3-8e9c-f189ec592ab5\"><tr><td></td><td></td><td class=\"t m0 x532 h12e y3bb1 ff9 fsae fc4 sc0 ls578 ws39b\">Approximate  </td><td></td><td class=\"t m0 x380 h12e y3bb2 ff9 fsae fc4 sc0 ls578 ws2\">Average </td></tr><tr><td></td><td class=\"t m0 x312 h12e y3bb3 ff9 fsae fc4 sc0 ls569 ws2\">Local </td><td class=\"t m0 x58b h12e y3bb4 ff9 fsae fc4 sc0 ls5c6 ws39c\">local discount  </td><td class=\"t m0 x23d h12e y3bb5 ff9 fsae fc4 sc0 ls538 ws2\">Long-term </td><td class=\"t m0 x58c h12e y3bb6 ff9 fsae fc4 sc0 ls55a ws2\">medium-term </td></tr><tr><td></td><td class=\"t m0 x3be h12e y3bb7 ff9 fsae fc4 sc0 ls5c6 ws31a\">discount rate  </td><td class=\"t m0 x4df h12e y3bb8 ff9 fsae fc4 sc0 ls55d ws39d\">rate (pre-tax) </td><td class=\"t m0 x58d h12e y3bb9 ff9 fsae fc4 sc0 ls538 ws39e\">growth  </td><td class=\"t m0 x380 h12e y3bba ff9 fsae fc4 sc0 ls56f ws2\">revenue </td></tr><tr><td class=\"t m0 x1c1 h12e y3bbb ff9 fsae fc4 sc0 ls56a ws2\">2024 </td><td class=\"t m0 x58e h12e y3bbb ff9 fsae fc4 sc0 ls55d ws2\">(post-tax) </td><td class=\"t m0 x1b7 h12e y3bbc ff9 fsae fc4 sc0 ls576 ws2\">equivalent </td><td class=\"t m0 x1da h12e y3bbd ff9 fsae fc4 sc0 ls57a ws2\">rate </td><td class=\"t m0 x58f h12e y3bbe ff9 fsae fc4 sc0 ls570 ws347\">growth rate* </td></tr><tr><td class=\"c n x1bb y3aec w1ba h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x590 y3aec w379 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">10.1%<span class=\"_ _399\"> </span></div></td><td class=\"c n x591 y3aec w2ad h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">13.5%<span class=\"_ _399\"> </span></div></td><td class=\"c n x592 y3aec w37a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">2.2%<span class=\"_ _399\"> </span></div></td><td class=\"c n x593 y3aec w37b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">15.0%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aee w37c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws302\">UK &amp; Ireland<span class=\"_ _399\"> </span></div></td><td class=\"c n x594 y3aee w37d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws302\">10.1%<span class=\"_ _399\"> </span></div></td><td class=\"c n x595 y3aee w37e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws302\">13.3%<span class=\"_ _399\"> </span></div></td><td class=\"c n x596 y3aee w37f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws302\">2.0%<span class=\"_ _399\"> </span></div></td><td class=\"c n x597 y3aee w380 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws302\">12.6%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w381 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws39f\">France<span class=\"_ _399\"> </span></div></td><td class=\"c n x598 y3947 w382 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws39f\">8.9%<span class=\"_ _399\"> </span></div></td><td class=\"c n x599 y3947 w383 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws39f\">11.9%<span class=\"_ _399\"> </span></div></td><td class=\"c n x59a y3947 w384 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws39f\">1.8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x59b y3947 w385 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws39f\">11.3% </div></td></tr></table></div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls568 ws2 gs239\">Note: </div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls568 ws368 gs23a\">* <span class=\"_ _21\"> </span>Current year average medium-term revenue growth is based on three (2024: three) year compound annual revenue growth and exclu<span class=\"ws394\">des intercompany revenue. </span></div><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls58d ws37a gs23b\">Discount rate </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fa gs23c\">The Group uses a discount rate based on a local Weighted Average Cost of Capital (WACC) for each CGU or group of CGUs, </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs23d\">applying local government bond yields and specific tax rates to each CGU or group of <span class=\"_ _0\"></span>CGUs. The discount rate applied to a CGU </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fc gs23e\">or group of CGUs represents a post-tax rate that reflects the mark<span class=\"ws308\">et assessment of the time value of money as at 30 June 2025 </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws308 gs23f\">and the risks specific to the CGU of group of CGUs, through the <span class=\"ls53f\">inclusion of a country risk premium. As the net operating cash </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs240\">flows for each CGU or group of CGUs include the expected impact<span class=\"ls547 ws30c\"> of inflation, a nominal post-tax discount rate is used. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws30d gs241\">Use of a post-tax discount rate is consistent with the use of <span class=\"ws300\">post-tax cash flows in the calculations and produces a result tha<span class=\"_ _5\"></span><span class=\"ls556 ws2f1\">t is </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws2f2 gs242\">not materially different from applying the equivalent pre-tax rate <span class=\"_ _0\"></span><span class=\"ls552 ws309\">to pre-tax cash flows. For comparison, the equivalent pre-ta<span class=\"ws2\">x </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs243\">rate has been estimated by grossing up the post-tax rate and is considered to provide a reasonable approximation of the rate </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs244\">that would have been used if calculations were on a pre-tax ba<span class=\"ls54f ws2fc\">sis considering there are no sign<span class=\"ls560 ws30a\">ificant timing differences. The </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs245\">post-tax discount rates applied to CGUs or group of CGUs were in<span class=\"ls552 ws2fc\"> the range of 8.1% (2024: 8.4%<span class=\"_ _0\"></span><span class=\"ls54d ws32e\">) to 16.1% (2024: 17.7%), reflect<span class=\"ls542 ws2\">ing </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws308 gs246\">the specific rates for each territory.  </div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls5c7 ws32b gs247\">Sensitivity analysis  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws306 gs248\">A sensitivity analysis was performed for each of the significan<span class=\"ls561 ws317\">t CGUs or groups of CGUs and m<span class=\"_ _0\"></span>anagement concluded that </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs249\">no reasonably possible change in any of the key assumptions wo<span class=\"ls54f ws2fc\">uld result in the carrying value of the CGU or group of CGUs </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws306 gs24a\">exceeding its recoverable amount. Sensitivity testing assumed a reasonably possible reduction in both average medium-term </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54b ws317 gs24b\">revenue growth rates and average medium-term operating ma<span class=\"ls53e ws301\">rgins, as well as an increase in the discount rate.  </span></div><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls59b ws3a0 gs24c\">Impairment charge  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs24d\">No impairment charge was recognised in the year (2024: \u00a3nil). </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws304 gs24e\">The Group performed its annual test for <span class=\"ls548 ws2f8\">impairment for all CGUs as at 30 June 202<span class=\"_ _0\"></span>5. The recoverable amount exceeded </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs24f\">the carrying value for each CGU or group of CGUs; accordingly <span class=\"ls548 ws302\">no impairment charge has been recognised in the year. </span></div>6.2 Other intangibles Accounting policy Intangible assets arising on business combinations are reco<span class=\"ls560 ws30a\">gnised initially at fair value at the date of acquisition. </span>Subsequently they are carried at cost less accumulated amortisation and impairment charges. The m<span class=\"_ _0\"></span>ain intangible assets recognised are brands, technology, in-process R&amp;D, computer <span class=\"ls552 ws309\">software, and customer relationships. Amortisation is </span>charged to the income statement on a straight-<span class=\"ls560 ws30a\">line basis over their estimated useful lives. </span>The estimated useful lives are as follows: <table class=\"s w386 h184\" id=\"_3a7adfd1-f596-47b6-b3e5-df2da8151181\"><tr><td class=\"c n x1bb y3945 w387 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws304\">Brand names<span class=\"_ _399\"> </span></div></td><td class=\"c n x59c y3945 w388 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws306\">1 to 20 years<span class=\"_ _399\"> </span></div></td><td class=\"c n x59d y3945 w389 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws2f4\">Customer relationships<span class=\"_ _399\"> </span></div></td><td class=\"c n x59e y3945 w38a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws302\">4 to 15 years<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w38b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws30d\">Technology/In-process R&amp;D (IPR&amp;D)<span class=\"_ _399\"> </span></div></td><td class=\"c n x59f y3947 w38c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws309\">3 to 8 years<span class=\"_ _399\"> </span></div></td><td class=\"c n x5a0 y3947 w38d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2f9\">Computer software<span class=\"_ _399\"> </span></div></td><td class=\"c n x5a1 y3947 w38e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws302\">2 to 7 years<span class=\"_ _399\"> </span></div></td></tr></table>Other intangible assets that are acquired by the Group are st<span class=\"ws30d\">ated at cost, which is the asset\u2019s purchase price and any </span>directly attributable costs of preparing the asset for its<span class=\"ls53d ws300\"> intended use, less accumulate<span class=\"ls54b ws2f2\">d amortisation and impairment </span></span>losses if applicable. The carrying value of intangibles is reviewed for impairm<span class=\"_ _0\"></span><span class=\"ls560 ws317\">ent whenever events indicate that the carrying value may not </span>be recoverable. The recoverable amount is considered to be the <span class=\"ls552 ws309\">higher of the fair value less costs of disposal and value </span>in use.  Internally generated software development costs qualify <span class=\"ws306\">for capitalisation when the Group can demonstrate all </span>of the following: \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls54d ws302\">The technical feasibility of completing the intangible asset so that it will be available for use or sale;<span class=\"_ _0\"></span> </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws300\">Its intention to complete the intangible asset and use or sell it; </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws30a\">Its ability to use or sell the intangible asset; </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws306\">How the intangible asset will generate<span class=\"ws30d\"> probable future economic benefits; </span></span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws317\">The existence of a market or, if it is to be used internally, the usefulness of the intangible asset; </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53e ws2f2\">The availability of adequate technical, financial and ot<span class=\"ws317\">her resources to complete the development and to use </span></span></span>or sell the intangible asset; and \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws300\">Its ability to measure reliably the expenditure attribut<span class=\"ls543 ws30d\">able to the intangible asset during development. </span></span></span>Generally, commercial viability of new products is not proven until all high-risk development issues have been resolved through testing pre-launch versions of the product. As a re<span class=\"ls560 ws30a\">sult, technical feasibility is proven only after completion </span>of the detailed design phase and formal approval, which occurs <span class=\"ls552 ws309\">just before the products are ready to go to market. </span>Accordingly, development costs have not been capitalised. However, the Group continues to assess the eligibility of development costs for capitalisation on a project-by-project basis. Costs which are incurred after the general release of internally generated software or costs which are incurred in order to enhance existing products are expensed in the period in wh<span class=\"ws306\">ich they are incurred and included within research and </span>development expense in the financial statements. <div class=\"gsd3\"><table class=\"s w38f h185\" id=\"_84d44331-b287-4456-a35c-0d5e223e1124\"><tr><td></td><td></td><td></td><td class=\"t m0 x5a2 h12f y3bbf ffa fsae fc4 sc0 ls570 ws372\">Internal  </td><td class=\"t m0 x535 h12f y3bbf ffa fsae fc4 sc0 ls596 ws2\">Computer </td><td class=\"t m0 x5a3 h12f y3bbf ffa fsae fc4 sc0 ls536 ws2\">Customer </td><td></td></tr><tr><td></td><td class=\"t m0 x5a4 h12f y3bc0 ffa fsae fc4 sc0 ls578 ws35f\">Brands  </td><td class=\"t m0 x5a5 h12f y3bc0 ffa fsae fc4 sc0 ls538 ws3a1\">Technology  </td><td class=\"t m0 x5a6 h12f y3bc0 ffa fsae fc4 sc0 ls592 ws37d\">IPR&amp;D  </td><td class=\"t m0 x5a7 h12f y3bc0 ffa fsae fc4 sc0 ls577 ws373\">software  </td><td class=\"t m0 x2d9 h12f y3bc0 ffa fsae fc4 sc0 ls56b ws358\">relationships  </td><td class=\"t m0 x239 h12f y3bc0 ffa fsae fc4 sc0 ls570 ws315\">Total  </td></tr><tr><td></td><td class=\"t m0 x5a8 h12f y3bc1 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x3bf h12f y3bc1 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x5a9 h12f y3bc1 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x5aa h12f y3bc1 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x2d8 h12f y3bc1 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3bc1 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3bc2 w390 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2fd\">Cost at 1 October 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ab y3bc2 w82 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">32<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ac y3bc2 w391 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">335<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ad y3bc2 w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ae y3bc2 w202 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls550 ws2\">182<span class=\"_ _399\"> </span></div></td><td class=\"c n x5af y3bc2 w392 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">203<span class=\"_ _399\"> </span></div></td><td class=\"c n x5b0 y3bc2 w393 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">755<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bc3 w394 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53d ws301\">Additions<span class=\"_ _399\"> </span></div></td><td class=\"c n x5b1 y3bc3 w395 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5b2 y3bc3 w395 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5b3 y3bc3 w396 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5b4 y3bc3 w1f3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">14<span class=\"_ _399\"> </span></div></td><td class=\"c n x5b5 y3bc3 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5b6 y3bc3 w397 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">14<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3bc4 ff9 fsaf fc4 sc0 ls53d ws302\">Acquisition of subsidiaries </td><td class=\"c n x3f0 y3bc5 w395 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5b7 y3bc5 w398 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">27<span class=\"_ _399\"> </span></div></td><td class=\"c n x5b8 y3bc5 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5b9 y3bc5 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ba y3bc5 wdc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x5bb y3bc5 w399 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">28<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3bc6 ff9 fsaf fc4 sc0 ls561 ws2\">Disposals </td><td class=\"c n x3f0 y3bc7 w395 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5bc y3bc7 w58 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x5bd y3bc7 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5be y3bc7 w39a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">(40)<span class=\"_ _399\"> </span></div></td><td class=\"c n x5bf y3bc7 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x1d2 y3bc7 w39b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls561 ws2\">(42)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3bc8 ff9 fsaf fc4 sc0 ls545 ws2f9\">Exchange movement </td><td class=\"c n x5c0 y3bc9 w39c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls552 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x5c1 y3bc9 w39d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x5c2 y3bc9 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5c3 y3bc9 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5c4 y3bc9 w39e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x5c5 y3bc9 w39f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">7<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3bca ffa fsaf fc4 sc0 ls550 ws2fb\">At 30 September 2025 </td><td class=\"c n x5c6 y3bcb w399 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">33<span class=\"_ _399\"> </span></div></td><td class=\"c n x5c7 y3bcb w18f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">363<span class=\"_ _399\"> </span></div></td><td class=\"c n x5c8 y3bcb w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x5c9 y3bcb w3a0 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">156<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ca y3bcb wbd h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">207<span class=\"_ _399\"> </span></div></td><td class=\"c n x5cb y3bcb w287 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">762<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bcc w3a1 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws304\">Accumulated amortisation at 1 October 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n x5cc y3bcc w3a2 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">32<span class=\"_ _399\"> </span></div></td><td class=\"c n x5cd y3bcc w3a3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">218<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ce y3bcc w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x5cf y3bcc w206 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">136<span class=\"_ _399\"> </span></div></td><td class=\"c n x5d0 y3bcc w3a4 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls550 ws2\">138<span class=\"_ _399\"> </span></div></td><td class=\"c n x5d1 y3bcc w239 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">527<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bcd w3a5 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws30b\">Charge for the year<span class=\"_ _399\"> </span></div></td><td class=\"c n x5d2 y3bcd w395 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5d3 y3bcd w398 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">27<span class=\"_ _399\"> </span></div></td><td class=\"c n x5d4 y3bcd wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5d5 y3bcd w2bf h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws2\">18<span class=\"_ _399\"> </span></div></td><td class=\"c n x5d6 y3bcd w18d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">15<span class=\"_ _399\"> </span></div></td><td class=\"c n x5d7 y3bcd w29a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5a0 ws2\">60<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3bce ff9 fsaf fc4 sc0 ls561 ws2\">Disposals </td><td class=\"c n x3f0 y3bcf w395 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5bc y3bcf w58 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x5bd y3bcf wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5be y3bcf w39a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">(40)<span class=\"_ _399\"> </span></div></td><td class=\"c n x5bf y3bcf wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x1d2 y3bcf w39b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls561 ws2\">(42)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3bd0 ff9 fsaf fc4 sc0 ls545 ws2f9\">Exchange movement </td><td class=\"c n x5c0 y3bd1 w39c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls552 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x5d8 y3bd1 w88 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x5d9 y3bd1 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5da y3bd1 w56 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x5db y3bd1 w56 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x5dc y3bd1 w3a6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3bd2 ffa fsaf fc4 sc0 ls54c ws2f5\">At 30 September 2025 </td><td class=\"c n x5c6 y3bd3 w399 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">33<span class=\"_ _399\"> </span></div></td><td class=\"c n x5c7 y3bd3 w3a7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">245<span class=\"_ _399\"> </span></div></td><td class=\"c n x5dd y3bd3 w3a8 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x5de y3bd3 w3a9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54f ws2\">115<span class=\"_ _399\"> </span></div></td><td class=\"c n x5df y3bd3 w3aa h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">154<span class=\"_ _399\"> </span></div></td><td class=\"c n x5e0 y3bd3 w3ab h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">550<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w3ac h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws31f\">Net book amount at 30 September 2025<span class=\"_ _399\"> </span></div></td><td class=\"c n x5e1 y3947 w395 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5e2 y3947 w3ad h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls548 ws2\">118<span class=\"_ _399\"> </span></div></td><td class=\"c n x5e3 y3947 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5e4 y3947 w397 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">41<span class=\"_ _399\"> </span></div></td><td class=\"c n x517 y3947 w1b4 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">53<span class=\"_ _399\"> </span></div></td><td class=\"c n x5e5 y3947 w3ae h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">212<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"gs271\"><table class=\"s w3af h186\" id=\"_a1c8bb21-4ee7-43d5-a084-ef4542f8808f\"><tr><td></td><td></td><td></td><td class=\"t m0 x289 h12e y3bd4 ff9 fsae fc4 sc0 ls5c8 ws3a2\">Internal  </td><td class=\"t m0 x5a7 h12e y3bd4 ff9 fsae fc4 sc0 ls569 ws2\">Computer </td><td class=\"t m0 x421 h12e y3bd4 ff9 fsae fc4 sc0 ls56f ws2\">Customer </td><td></td></tr><tr><td></td><td class=\"t m0 x5e6 h12e y3bd5 ff9 fsae fc4 sc0 ls56b ws2\">Brands </td><td class=\"t m0 x3de h12e y3bd5 ff9 fsae fc4 sc0 ls538 ws362\">Technology  </td><td class=\"t m0 x5e7 h12e y3bd5 ff9 fsae fc4 sc0 ls576 ws369\">IPR&amp;D  </td><td class=\"t m0 x5e8 h12e y3bd5 ff9 fsae fc4 sc0 ls576 ws2\">software </td><td class=\"t m0 x437 h12e y3bd5 ff9 fsae fc4 sc0 ls576 ws2\">relationships </td><td class=\"t m0 x287 h12e y3bd5 ff9 fsae fc4 sc0 ls56b ws2\">Total </td></tr><tr><td></td><td class=\"t m0 x5e9 h12e y3bd6 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x30d h12e y3bd6 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x310 h12e y3bd6 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x5ea h12e y3bd6 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x2d8 h12e y3bd6 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3bd6 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3bd7 w3b0 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2fd\">Cost at 1 October 2023<span class=\"_ _399\"> </span></div></td><td class=\"c n x5eb y3bd7 w3b1 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53c ws3a3\">34<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ec y3bd7 w3b2 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53c ws3a3\">333<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ed y3bd7 w2a5 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53c ws3a3\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ee y3bd7 w3b3 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53c ws3a3\">184<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ef y3bd7 w3b4 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53c ws3a3\">216<span class=\"_ _399\"> </span></div></td><td class=\"c n x5f0 y3bd7 w3b5 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53c ws3a3\">770<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bd8 w3b6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws30d\">Additions<span class=\"_ _399\"> </span></div></td><td class=\"c n x5f1 y3bd8 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws30d\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5f2 y3bd8 w3b7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws30d\">7<span class=\"_ _399\"> </span></div></td><td class=\"c n x5f3 y3bd8 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws30d\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5f4 y3bd8 w3b8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws30d\">14<span class=\"_ _399\"> </span></div></td><td class=\"c n x5f5 y3bd8 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws30d\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5f6 y3bd8 w3b9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws30d\">21<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bd9 w3ba h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">Acquisition of subsidiaries*<span class=\"_ _399\"> </span></div></td><td class=\"c n x5f7 y3bd9 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5f8 y3bd9 w3bb h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">8<span class=\"_ _399\"> </span></div></td><td class=\"c n x5f9 y3bd9 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5fa y3bd9 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5fb y3bd9 w1c6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x5fc y3bd9 w117 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">9<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bda w3bc h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws3a4\">Disposals<span class=\"_ _399\"> </span></div></td><td class=\"c n x5fd y3bda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws3a4\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5fe y3bda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws3a4\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ff y3bda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws3a4\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x600 y3bda w3bd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws3a4\">(10)<span class=\"_ _399\"> </span></div></td><td class=\"c n x601 y3bda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws3a4\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x602 y3bda w3be h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws3a4\">(10)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bdb w3bf h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws308\">Exchange movement<span class=\"_ _399\"> </span></div></td><td class=\"c n x603 y3bdb w26f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws308\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x604 y3bdb w3c0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws308\">(13)<span class=\"_ _399\"> </span></div></td><td class=\"c n x39c y3bdb w3c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws308\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x605 y3bdb w3c2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws308\">(6)<span class=\"_ _399\"> </span></div></td><td class=\"c n x606 y3bdb w3c3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws308\">(14)<span class=\"_ _399\"> </span></div></td><td class=\"c n x607 y3bdb w3c4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws308\">(35)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bdc w3c5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls541 ws317\">At 30 September 2024*<span class=\"_ _399\"> </span></div></td><td class=\"c n x608 y3bdc w3c6 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws3a5\">32<span class=\"_ _399\"> </span></div></td><td class=\"c n x609 y3bdc w3c7 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws3a5\">335<span class=\"_ _399\"> </span></div></td><td class=\"c n x60a y3bdc w21f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws3a5\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x60b y3bdc w3c8 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws3a5\">182<span class=\"_ _399\"> </span></div></td><td class=\"c n x60c y3bdc w27c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws3a5\">203<span class=\"_ _399\"> </span></div></td><td class=\"c n x60d y3bdc w3c9 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws3a5\">755<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bdd w3ca h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls545 ws304\">Accumulated amortisation at 1 October 2023<span class=\"_ _399\"> </span></div></td><td class=\"c n x60e y3bdd w3cb h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54b ws3a6\">33<span class=\"_ _399\"> </span></div></td><td class=\"c n x60f y3bdd w3cc h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54b ws3a6\">196<span class=\"_ _399\"> </span></div></td><td class=\"c n x610 y3bdd w3cd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54b ws3a6\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x611 y3bdd w3ce h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54b ws3a6\">134<span class=\"_ _399\"> </span></div></td><td class=\"c n x612 y3bdd w3cf h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54b ws3a6\">130<span class=\"_ _399\"> </span></div></td><td class=\"c n x613 y3bdd w3d0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54b ws3a6\">496<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bde w3a5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30b\">Charge for the year<span class=\"_ _399\"> </span></div></td><td class=\"c n x614 y3bde w3d1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30b\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x615 y3bde w3d2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30b\">31<span class=\"_ _399\"> </span></div></td><td class=\"c n x616 y3bde w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30b\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x617 y3bde w3d3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30b\">19<span class=\"_ _399\"> </span></div></td><td class=\"c n x618 y3bde w3d4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30b\">16<span class=\"_ _399\"> </span></div></td><td class=\"c n x619 y3bde w3d5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30b\">67<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bdf w3d6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws3a4\">Disposals<span class=\"_ _399\"> </span></div></td><td class=\"c n x61a y3bdf w3d7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws3a4\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x61b y3bdf w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws3a4\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x61c y3bdf w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws3a4\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x61d y3bdf w3bd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws3a4\">(10)<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ab y3bdf w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws3a4\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x61e y3bdf w3be h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws3a4\">(10)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3be0 w3d8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">Exchange movement<span class=\"_ _399\"> </span></div></td><td class=\"c n x61f y3be0 w3d9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x620 y3be0 w3da h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">(9)<span class=\"_ _399\"> </span></div></td><td class=\"c n x39c y3be0 w3c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x621 y3be0 w3db h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x622 y3be0 w3dc h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">(8)<span class=\"_ _399\"> </span></div></td><td class=\"c n x623 y3be0 w3dd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">(26)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3be1 w3de h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2fb\">At 30 September 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n x608 y3be1 w3c6 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws3a7\">32<span class=\"_ _399\"> </span></div></td><td class=\"c n x624 y3be1 w3df h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws3a7\">218<span class=\"_ _399\"> </span></div></td><td class=\"c n x625 y3be1 w21f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws3a7\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x626 y3be1 w3e0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws3a7\">136<span class=\"_ _399\"> </span></div></td><td class=\"c n x627 y3be1 w3e1 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws3a7\">138<span class=\"_ _399\"> </span></div></td><td class=\"c n x60d y3be1 w3e2 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws3a7\">527<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w3e3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2f7\">Net book amount at 30 September 2024*<span class=\"_ _399\"> </span></div></td><td class=\"c n x628 y3947 w3e4 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws3a8\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x629 y3947 w3e5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws3a8\">117<span class=\"_ _399\"> </span></div></td><td class=\"c n x62a y3947 w3e6 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws3a8\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x62b y3947 w3e7 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws3a8\">46<span class=\"_ _399\"> </span></div></td><td class=\"c n x62c y3947 w3e8 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws3a8\">65<span class=\"_ _399\"> </span></div></td><td class=\"c n x29a y3947 w3e9 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws3a8\">228<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls5c3 ws2 gs272\">Note: </div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls567 ws325 gs273\">* <span class=\"_ _21\"> </span>Adjusted for finalisation of fair value of assets acquired and liabilities assumed in the acquisition of Infineo in the prior<span class=\"ls5c9 ws3a9\"> year. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f2 gs274\">All amortisation charges in the year have been charged throug<span class=\"ls53f ws2fd\">h selling and administrative expenses. Of these amortisation </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws306 gs275\">charges, those relating to acquired int<span class=\"ls552 ws309\">angibles of \u00a342m (primarily technology and </span><span class=\"ws2fc\">custom<span class=\"_ _0\"></span>er relationships) have been classified </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws308 gs276\">as a recurring adjustment (2024: \u00a348m); see note 3.6. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-357": {
   "value": "6.1 Goodwill Accounting policy Goodwill arising from the acquisition of a subsidiary represents<span class=\"ls53d ws300\"> the excess of the consideration transferred, the amount of </span>any non-controlling interest in the acquiree and the acquisition <span class=\"ls552 ws309\">date fair value of any previous equity interest in the </span>acquiree over the fair value of the Group\u2019s total identifiable net assets acquired. Goodwill is carried at cost less accumulated impairment losses. Goodwill previously written off directly to reserves under UK GA<span class=\"ls53f\">AP prior to 1 October 1998 has not been reinstated and is </span>not recycled to the income statement on the disposal of the business to which it relates.  Goodwill is tested for impairment annually and when circumstances indicate th<span class=\"ls53f ws308\">at it may be impaired. Goodwill is </span>assessed for the purpose of impairment testing, at either<span class=\"ls53f\"> the individual cash-generating unit (CGU) level or group of </span>CGUs, consistent with the level at which goodwill is monito<span class=\"ls53f ws304\">red internally. Impairment is determined by assessing the </span>recoverable amount of each CGU or group of CGUs to which the goodwill relates. When the recoverable amount of the CGU or group of CGUs is less than its carrying <span class=\"ls548 ws302\">amount, an impairment <span class=\"ls560\">loss is recognised.  </span></span>At recognition, goodwill is allocated to those CGUs expect<span class=\"ls560 ws306\">ed to benefit from the synerg<span class=\"_ _0\"></span><span class=\"ls543 ws2f2\">ies of the combination.</span></span><span class=\"ls560 ws306\"><span class=\"ls543 ws2f2\"> </span></span><table class=\"s w34e h17f\" id=\"_6b6ace90-454e-4b10-98a5-6efa3809c62b\"><tr><td></td><td></td><td class=\"t m0 x2d8 h12f y3b9d ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3b9e ff9 fsae fc4 sc0 ls56b ws2\">2024* </td></tr><tr><td></td><td class=\"t m0 x2d9 h12e y3b9f ff9 fsae fc4 sc0 ls55a ws2\">Note </td><td class=\"t m0 x438 h12f y3b9f ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3b9f ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y399d w34f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws304\">Cost and net book amount at 1 October<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x564 y399d w350 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls548 ws2\">2,122<span class=\"_ _399\"> </span></div></td><td class=\"c n x565 y399d w351 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws2\">2,245<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y399f w352 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws302\">Acquisition of subsidiaries<span class=\"_ _399\"> </span></div></td><td class=\"c n x566 y399f w2cf h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls555 ws2\">14.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x567 y399f w353 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">74<span class=\"_ _399\"> </span></div></td><td class=\"c n x568 y399f w2c6 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls550 ws2\">24<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ba0 ff9 fsaf fc4 sc0 ls551 ws2f5\">Exchange movement  <span class=\"_ _1cf\"> </span><span class=\"ls7 ws2\"> </span></td><td></td><td class=\"c n x2ea y3b57 w2d0 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">17<span class=\"_ _399\"> </span></div></td><td class=\"c n x569 y3b57 w354 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls546 ws2\">(147)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3ba1 ffa fsaf fc4 sc0 ls551 ws2f4\">Cost and net book amount at 30 September  <span class=\"_ _186\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td class=\"c n x483 y3947 w355 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2\">2,213<span class=\"_ _399\"> </span></div></td><td class=\"c n x56a y3947 w6e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53e ws2\">2,122<span class=\"_ _399\"> </span></div></td></tr></table>Note: * <span class=\"_ _21\"> </span>Adjusted for finalisation of fair value of assets acquired and liabilities assumed in the acquisition of Infineo in the prior<span class=\"ls5c3 ws397\"> year. </span>There are no accumulated impairment charges wi<span class=\"ls552 ws303\">thin goodwill for any of the years presented. </span>Cash-generating units The following table shows the allocation of the carrying value <span class=\"ws2fb\">of goodwill at the end of the reporting period by CGU or group<span class=\"_ _5\"></span> </span>of CGUs: <table class=\"s w281 h180\" id=\"_cc2acd47-2a8c-491a-838e-ab5ca3845225\"><tr><td></td><td class=\"t m0 x4e0 h12f y3ba2 ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3ba3 ff9 fsae fc4 sc0 ls576 ws2\">2024* </td></tr><tr><td></td><td class=\"t m0 x290 h12f y3ba4 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1b9 h12e y3ba4 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3942 w2a9 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws302\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x56b y3942 w356 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls561 ws2\">1,375<span class=\"_ _399\"> </span></div></td><td class=\"c n x56c y3942 w357 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls540 ws2\">1,331<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b0e w358 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws317\">UK &amp; Ireland<span class=\"_ _399\"> </span></div></td><td class=\"c n x56d y3b0e w359 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">354<span class=\"_ _399\"> </span></div></td><td class=\"c n x56e y3b0e w35a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws2\">354<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ba5 ff9 fsaf fc4 sc0 ls54b ws2\">France </td><td class=\"c n x1e9 y3ab0 w35b h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">246<span class=\"_ _399\"> </span></div></td><td class=\"c n x56f y3ab0 w35c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls550 ws2\">234<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ba6 ff9 fsaf fc4 sc0 ls53e ws2\">Iberia </td><td class=\"c n x2e2 y3af8 w35d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">159<span class=\"_ _399\"> </span></div></td><td class=\"c n x570 y3af8 w35e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws2\">126<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ba7 ff9 fsaf fc4 sc0 ls561 ws2fa\">Central Europe </td><td class=\"c n x2ea y3ab3 w311 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2\">55<span class=\"_ _399\"> </span></div></td><td class=\"c n x571 y3ab3 w35f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws2\">53<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ba8 ff9 fsaf fc4 sc0 ls53c ws2fb\">Africa and the Middle East </td><td class=\"c n x4b0 y3ab5 w2e8 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls558 ws2\">24<span class=\"_ _399\"> </span></div></td><td class=\"c n x572 y3ab5 w360 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls545 ws2\">24<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x203 y3948 w355 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2\">2,213<span class=\"_ _399\"> </span></div></td><td class=\"c n x573 y3948 w6e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53e ws2\">2,122<span class=\"_ _399\"> </span></div></td></tr></table>Note: * <span class=\"_ _21\"> </span>Adjusted for finalisation of the fair value of assets acquired and liabilities assumed in the acquisition of Infineo (see not<span class=\"ls565 ws398\">es 1 and 14.2) and allocation of </span>previously unallocated goodwill to the France CGU (\u00a332m), with the remainder allocated to other intangible and deferred tax lia<span class=\"ls5c4 ws399\">bilities (see note 14.2) </span>Annual goodwill impairment tests The recoverable amount of a CGU or group of CGUs is determined <span class=\"_ _0\"></span><span class=\"ls54d ws302\">as the higher of its fair value less costs of disposal and </span>its value in use. In determining value in use, estimated futu<span class=\"ws317\">re cash flows over a three-<span class=\"_ _0\"></span>year period are discounted to their </span>present value, with a terminal value based on the cash flows<span class=\"ws30d\"> in the third year and an assumed long-term growth rate. </span>The Group performed its annual test for impa<span class=\"ls560 ws30d\">irment as at 30 June 2025. In all case<span class=\"ls53f ws304\">s, the financial forecasts contained in the </span></span>Group\u2019s three-year financial plan form the basis for the cash <span class=\"ws30b\">flow projections for a CGU or a group of CGUs, which is aligned </span>with the Group\u2019s three-year strategic planning horizon.  Net operating cash flows over the three-year plan period refle<span class=\"ws304\">ct the Group\u2019s current assessment of climate change for each </span>CGU or group of CGUs. This includes the potential impact on <span class=\"_ _0\"></span><span class=\"ls543\">both revenue and cost, including the cost of any associated </span>commitments made by the Group, which at this stage are not <span class=\"ls53f ws308\">material. Consideration has also been given to the potential </span>longer-term impacts which are reflected in <span class=\"ls543 ws2fc\">the long-term growth rates since they ar<span class=\"ls548 ws302\">e based on independently sourced longer-<span class=\"_ _399\"> </span></span></span>term Consumer Prices Index (CPI) forecas<span class=\"ls561 ws306\">ts. Reasonably possible changes in the <span class=\"ws30d\">long-term growth rates, considering the </span></span>potential impact of climate change, do <span class=\"ls547 ws30c\">not ma<span class=\"_ _0\"></span>terially impact the impairment test. </span>The key assumptions in the value in use calculations include<span class=\"ls53d ws2f2\"> the discount rate, average medium<span class=\"_ _5\"></span>-term revenue growth rates </span>and the long-term growth rates of net operating cash flows: \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws302\">The average medium-term revenue growth rates represent the <span class=\"ws30d\">compound annual revenue growth for the first three years. </span></span></span>The average medium-term revenue growth rate applied to each CG<span class=\"ls53d ws300\">U\u2019s cash flow projections for plan periods of three years </span>are calculated using the specific rates used in the prepara<span class=\"ls552 ws2fc\">tion of the Group\u2019s three-year plan and reflects rates applicable </span>to each territory. \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls54f ws2fc\">Long-term growth rates of net operating cash flows are assume<span class=\"ls560 ws30a\">d to be in line with the long-term CPI forecasts of the </span></span></span>country in which the CGU\u2019s operations are primarily unde<span class=\"ls560 ws309\">rtaken, reflecting the specific rates for each territory. </span>Average medium-term operating margins are equal to the exp<span class=\"ls53f ws2fc\">ected operating margin across the three-year plan period. </span>The operating margins over the three-year plan period are <span class=\"ws2f4\">based on historical margins specific to each CGU with modest </span>improvements from expected efficiencies in scaling the business.  <table class=\"s w361 h181\" id=\"_41ec30a4-6e4d-4d75-a7aa-bc4fd5439e65\"><tr><td class=\"c n x1bb y3ba9 w362 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls55a ws372\">Range of rates used across the different CGUs<span class=\"_ _399\"> </span></div></td><td class=\"c n x574 y3ba9 w363 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls536 ws2\">2025<span class=\"_ _399\"> </span></div></td><td class=\"c n x575 y3ba9 w364 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls538 ws2\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aee w365 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws302\">Average medium-term revenue growth rates*<span class=\"_ _399\"> </span></div></td><td class=\"c n x576 y3aee w366 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls572 ws2\">6%\u201314%<span class=\"_ _399\"> </span></div></td><td class=\"c n x577 y3aee w367 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls57e ws2\">8%\u201315%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w368 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls543 ws30d\">Long-term growth rates to net operating cash flows<span class=\"_ _399\"> </span></div></td><td class=\"c n x578 y3947 w369 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5c5 ws2\">2%\u20134%<span class=\"_ _399\"> </span></div></td><td class=\"c n x579 y3947 w36a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls571 ws2\">2%\u20135%<span class=\"_ _399\"> </span></div></td></tr></table>Note: * <span class=\"_ _21\"> </span>Current year average medium-term revenue growth is based on three (2024: three) year compound annual revenue growth and exclu<span class=\"ws394\">des intercompany revenue.<span class=\"_ _399\"> </span></span>In accordance with IAS 36, key assumptions for the value in use cal<span class=\"ws2fc\">culations are disclosed for those CGUs and groups of CGUs </span>where significant goodwill is held. These are deemed by management <span class=\"ls560 ws317\">to be CGUs or groups of CGUs holding 10% or more of total </span>goodwill. The discount rate, average medium-term revenue growth ra<span class=\"ls560 ws30a\">te and long-term<span class=\"_ _0\"></span> growth rate assumptions used for the </span>value in use calculation for these are shown below: <table class=\"s w36b h182\" id=\"_63ead611-7f6e-40ba-98b1-5aafccdb7917\"><tr><td></td><td></td><td class=\"t m0 x4dc h12f y3baa ffa fsae fc4 sc0 ls55b ws39a\">Approximate  </td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x57a h12f y3bab ffa fsae fc4 sc0 ls569 ws2\">local </td><td></td><td class=\"t m0 x57b h12f y3bab ffa fsae fc4 sc0 ls595 ws2\">Average </td></tr><tr><td></td><td class=\"t m0 x420 h12f y3bac ffa fsae fc4 sc0 ls56b ws31a\">Local  </td><td class=\"t m0 x450 h12f y3bac ffa fsae fc4 sc0 ls569 ws37c\">discount  </td><td class=\"t m0 x437 h12f y3bac ffa fsae fc4 sc0 ls56d ws2\">Long-term </td><td class=\"t m0 x438 h12f y3bac ffa fsae fc4 sc0 ls579 ws2\">medium-term </td></tr><tr><td></td><td class=\"t m0 x283 h12f y3bad ffa fsae fc4 sc0 ls56b ws313\">discount rate </td><td class=\"t m0 x310 h12f y3bad ffa fsae fc4 sc0 ls570 ws347\">rate (pre-tax) </td><td class=\"t m0 x421 h12f y3bad ffa fsae fc4 sc0 ls55a ws37c\">growth  </td><td class=\"t m0 x57c h12f y3bad ffa fsae fc4 sc0 ls578 ws2\">revenue </td></tr><tr><td class=\"t m0 x1c1 h12f y3bae ffa fsae fc4 sc0 ls595 ws2\">2025 </td><td class=\"t m0 x30d h12f y3bae ffa fsae fc4 sc0 ls56b ws2\">(post-tax) </td><td class=\"t m0 x451 h12f y3bae ffa fsae fc4 sc0 ls538 ws2\">equivalent </td><td class=\"t m0 x57d h12f y3bae ffa fsae fc4 sc0 ls56f ws2\">rate </td><td class=\"t m0 x57e h12f y3bae ffa fsae fc4 sc0 ls577 ws373\">growth rate* </td></tr><tr><td class=\"c n x1bb y3baf w175 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws306\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x57f y3baf w36c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">9.8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x580 y3baf w36d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">13.1%<span class=\"_ _399\"> </span></div></td><td class=\"c n x581 y3baf w36e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">2.3%<span class=\"_ _399\"> </span></div></td><td class=\"c n x582 y3baf w36f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">14.3%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aef w358 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws317\">UK &amp; Ireland<span class=\"_ _399\"> </span></div></td><td class=\"c n x583 y3aef w370 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">9.9%<span class=\"_ _399\"> </span></div></td><td class=\"c n x584 y3aef w371 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">13.3%<span class=\"_ _399\"> </span></div></td><td class=\"c n x585 y3aef w372 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">2.0%<span class=\"_ _399\"> </span></div></td><td class=\"c n x586 y3aef w373 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">14.0%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3bb0 ff9 fsaf fc4 sc0 ls54b ws2\">France </td><td class=\"c n x587 y3948 w374 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">8.8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x588 y3948 w375 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls548 ws2\">11.7%<span class=\"_ _399\"> </span></div></td><td class=\"c n x589 y3948 w376 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws2\">1.8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x58a y3948 w377 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">9.4%<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w378 h183\" id=\"_0135d065-582b-43e3-8e9c-f189ec592ab5\"><tr><td></td><td></td><td class=\"t m0 x532 h12e y3bb1 ff9 fsae fc4 sc0 ls578 ws39b\">Approximate  </td><td></td><td class=\"t m0 x380 h12e y3bb2 ff9 fsae fc4 sc0 ls578 ws2\">Average </td></tr><tr><td></td><td class=\"t m0 x312 h12e y3bb3 ff9 fsae fc4 sc0 ls569 ws2\">Local </td><td class=\"t m0 x58b h12e y3bb4 ff9 fsae fc4 sc0 ls5c6 ws39c\">local discount  </td><td class=\"t m0 x23d h12e y3bb5 ff9 fsae fc4 sc0 ls538 ws2\">Long-term </td><td class=\"t m0 x58c h12e y3bb6 ff9 fsae fc4 sc0 ls55a ws2\">medium-term </td></tr><tr><td></td><td class=\"t m0 x3be h12e y3bb7 ff9 fsae fc4 sc0 ls5c6 ws31a\">discount rate  </td><td class=\"t m0 x4df h12e y3bb8 ff9 fsae fc4 sc0 ls55d ws39d\">rate (pre-tax) </td><td class=\"t m0 x58d h12e y3bb9 ff9 fsae fc4 sc0 ls538 ws39e\">growth  </td><td class=\"t m0 x380 h12e y3bba ff9 fsae fc4 sc0 ls56f ws2\">revenue </td></tr><tr><td class=\"t m0 x1c1 h12e y3bbb ff9 fsae fc4 sc0 ls56a ws2\">2024 </td><td class=\"t m0 x58e h12e y3bbb ff9 fsae fc4 sc0 ls55d ws2\">(post-tax) </td><td class=\"t m0 x1b7 h12e y3bbc ff9 fsae fc4 sc0 ls576 ws2\">equivalent </td><td class=\"t m0 x1da h12e y3bbd ff9 fsae fc4 sc0 ls57a ws2\">rate </td><td class=\"t m0 x58f h12e y3bbe ff9 fsae fc4 sc0 ls570 ws347\">growth rate* </td></tr><tr><td class=\"c n x1bb y3aec w1ba h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">North America<span class=\"_ _399\"> </span></div></td><td class=\"c n x590 y3aec w379 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">10.1%<span class=\"_ _399\"> </span></div></td><td class=\"c n x591 y3aec w2ad h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">13.5%<span class=\"_ _399\"> </span></div></td><td class=\"c n x592 y3aec w37a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">2.2%<span class=\"_ _399\"> </span></div></td><td class=\"c n x593 y3aec w37b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">15.0%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aee w37c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws302\">UK &amp; Ireland<span class=\"_ _399\"> </span></div></td><td class=\"c n x594 y3aee w37d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws302\">10.1%<span class=\"_ _399\"> </span></div></td><td class=\"c n x595 y3aee w37e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws302\">13.3%<span class=\"_ _399\"> </span></div></td><td class=\"c n x596 y3aee w37f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws302\">2.0%<span class=\"_ _399\"> </span></div></td><td class=\"c n x597 y3aee w380 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws302\">12.6%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w381 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws39f\">France<span class=\"_ _399\"> </span></div></td><td class=\"c n x598 y3947 w382 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws39f\">8.9%<span class=\"_ _399\"> </span></div></td><td class=\"c n x599 y3947 w383 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws39f\">11.9%<span class=\"_ _399\"> </span></div></td><td class=\"c n x59a y3947 w384 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws39f\">1.8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x59b y3947 w385 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws39f\">11.3% </div></td></tr></table>Note: * <span class=\"_ _21\"> </span>Current year average medium-term revenue growth is based on three (2024: three) year compound annual revenue growth and exclu<span class=\"ws394\">des intercompany revenue. </span>Discount rate The Group uses a discount rate based on a local Weighted Average Cost of Capital (WACC) for each CGU or group of CGUs, applying local government bond yields and specific tax rates to each CGU or group of <span class=\"_ _0\"></span>CGUs. The discount rate applied to a CGU or group of CGUs represents a post-tax rate that reflects the mark<span class=\"ws308\">et assessment of the time value of money as at 30 June 2025 </span>and the risks specific to the CGU of group of CGUs, through the <span class=\"ls53f\">inclusion of a country risk premium. As the net operating cash </span>flows for each CGU or group of CGUs include the expected impact<span class=\"ls547 ws30c\"> of inflation, a nominal post-tax discount rate is used. </span>Use of a post-tax discount rate is consistent with the use of <span class=\"ws300\">post-tax cash flows in the calculations and produces a result tha<span class=\"_ _5\"></span><span class=\"ls556 ws2f1\">t is </span></span>not materially different from applying the equivalent pre-tax rate <span class=\"_ _0\"></span><span class=\"ls552 ws309\">to pre-tax cash flows. For comparison, the equivalent pre-ta<span class=\"ws2\">x </span></span>rate has been estimated by grossing up the post-tax rate and is considered to provide a reasonable approximation of the rate that would have been used if calculations were on a pre-tax ba<span class=\"ls54f ws2fc\">sis considering there are no sign<span class=\"ls560 ws30a\">ificant timing differences. The </span></span>post-tax discount rates applied to CGUs or group of CGUs were in<span class=\"ls552 ws2fc\"> the range of 8.1% (2024: 8.4%<span class=\"_ _0\"></span><span class=\"ls54d ws32e\">) to 16.1% (2024: 17.7%), reflect<span class=\"ls542 ws2\">ing </span></span></span>the specific rates for each territory.  Sensitivity analysis  A sensitivity analysis was performed for each of the significan<span class=\"ls561 ws317\">t CGUs or groups of CGUs and m<span class=\"_ _0\"></span>anagement concluded that </span>no reasonably possible change in any of the key assumptions wo<span class=\"ls54f ws2fc\">uld result in the carrying value of the CGU or group of CGUs </span>exceeding its recoverable amount. Sensitivity testing assumed a reasonably possible reduction in both average medium-term revenue growth rates and average medium-term operating ma<span class=\"ls53e ws301\">rgins, as well as an increase in the discount rate.  </span>Impairment charge  No impairment charge was recognised in the year (2024: \u00a3nil). The Group performed its annual test for <span class=\"ls548 ws2f8\">impairment for all CGUs as at 30 June 202<span class=\"_ _0\"></span>5. The recoverable amount exceeded </span>the carrying value for each CGU or group of CGUs; accordingly <span class=\"ls548 ws302\">no impairment charge has been recognised in the year. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "Accounting policy Goodwill arising from the acquisition of a subsidiary represents<span class=\"ls53d ws300\"> the excess of the consideration transferred, the amount of </span>any non-controlling interest in the acquiree and the acquisition <span class=\"ls552 ws309\">date fair value of any previous equity interest in the </span>acquiree over the fair value of the Group\u2019s total identifiable net assets acquired. Goodwill is carried at cost less accumulated impairment losses. Goodwill previously written off directly to reserves under UK GA<span class=\"ls53f\">AP prior to 1 October 1998 has not been reinstated and is </span>not recycled to the income statement on the disposal of the business to which it relates.  Goodwill is tested for impairment annually and when circumstances indicate th<span class=\"ls53f ws308\">at it may be impaired. Goodwill is </span>assessed for the purpose of impairment testing, at either<span class=\"ls53f\"> the individual cash-generating unit (CGU) level or group of </span>CGUs, consistent with the level at which goodwill is monito<span class=\"ls53f ws304\">red internally. Impairment is determined by assessing the </span>recoverable amount of each CGU or group of CGUs to which the goodwill relates. When the recoverable amount of the CGU or group of CGUs is less than its carrying <span class=\"ls548 ws302\">amount, an impairment <span class=\"ls560\">loss is recognised.  </span></span>At recognition, goodwill is allocated to those CGUs expect<span class=\"ls560 ws306\">ed to benefit from the synerg<span class=\"_ _0\"></span><span class=\"ls543 ws2f2\">ies of the combination.</span></span><span class=\"ls560 ws306\"><span class=\"ls543 ws2f2\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "Accounting policy Goodwill arising from the acquisition of a subsidiary represents<span class=\"ls53d ws300\"> the excess of the consideration transferred, the amount of </span>any non-controlling interest in the acquiree and the acquisition <span class=\"ls552 ws309\">date fair value of any previous equity interest in the </span>acquiree over the fair value of the Group\u2019s total identifiable net assets acquired. Goodwill is carried at cost less accumulated impairment losses. Goodwill previously written off directly to reserves under UK GA<span class=\"ls53f\">AP prior to 1 October 1998 has not been reinstated and is </span>not recycled to the income statement on the disposal of the business to which it relates.  Goodwill is tested for impairment annually and when circumstances indicate th<span class=\"ls53f ws308\">at it may be impaired. Goodwill is </span>assessed for the purpose of impairment testing, at either<span class=\"ls53f\"> the individual cash-generating unit (CGU) level or group of </span>CGUs, consistent with the level at which goodwill is monito<span class=\"ls53f ws304\">red internally. Impairment is determined by assessing the </span>recoverable amount of each CGU or group of CGUs to which the goodwill relates. When the recoverable amount of the CGU or group of CGUs is less than its carrying <span class=\"ls548 ws302\">amount, an impairment <span class=\"ls560\">loss is recognised.  </span></span>At recognition, goodwill is allocated to those CGUs expect<span class=\"ls560 ws306\">ed to benefit from the synerg<span class=\"_ _0\"></span><span class=\"ls543 ws2f2\">ies of the combination.</span></span><span class=\"ls560 ws306\"><span class=\"ls543 ws2f2\"> </span></span>Accounting policy Intangible assets arising on business combinations are reco<span class=\"ls560 ws30a\">gnised initially at fair value at the date of acquisition. </span>Subsequently they are carried at cost less accumulated amortisation and impairment charges. The m<span class=\"_ _0\"></span>ain intangible assets recognised are brands, technology, in-process R&amp;D, computer <span class=\"ls552 ws309\">software, and customer relationships. Amortisation is </span>charged to the income statement on a straight-<span class=\"ls560 ws30a\">line basis over their estimated useful lives. </span>The estimated useful lives are as follows: <table class=\"s w386 h184\" id=\"_3a7adfd1-f596-47b6-b3e5-df2da8151181\"><tr><td class=\"c n x1bb y3945 w387 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws304\">Brand names<span class=\"_ _399\"> </span></div></td><td class=\"c n x59c y3945 w388 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws306\">1 to 20 years<span class=\"_ _399\"> </span></div></td><td class=\"c n x59d y3945 w389 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws2f4\">Customer relationships<span class=\"_ _399\"> </span></div></td><td class=\"c n x59e y3945 w38a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws302\">4 to 15 years<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w38b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws30d\">Technology/In-process R&amp;D (IPR&amp;D)<span class=\"_ _399\"> </span></div></td><td class=\"c n x59f y3947 w38c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws309\">3 to 8 years<span class=\"_ _399\"> </span></div></td><td class=\"c n x5a0 y3947 w38d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2f9\">Computer software<span class=\"_ _399\"> </span></div></td><td class=\"c n x5a1 y3947 w38e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws302\">2 to 7 years<span class=\"_ _399\"> </span></div></td></tr></table>Other intangible assets that are acquired by the Group are st<span class=\"ws30d\">ated at cost, which is the asset\u2019s purchase price and any </span>directly attributable costs of preparing the asset for its<span class=\"ls53d ws300\"> intended use, less accumulate<span class=\"ls54b ws2f2\">d amortisation and impairment </span></span>losses if applicable. The carrying value of intangibles is reviewed for impairm<span class=\"_ _0\"></span><span class=\"ls560 ws317\">ent whenever events indicate that the carrying value may not </span>be recoverable. The recoverable amount is considered to be the <span class=\"ls552 ws309\">higher of the fair value less costs of disposal and value </span>in use.  Internally generated software development costs qualify <span class=\"ws306\">for capitalisation when the Group can demonstrate all </span>of the following: \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls54d ws302\">The technical feasibility of completing the intangible asset so that it will be available for use or sale;<span class=\"_ _0\"></span> </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws300\">Its intention to complete the intangible asset and use or sell it; </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws30a\">Its ability to use or sell the intangible asset; </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws306\">How the intangible asset will generate<span class=\"ws30d\"> probable future economic benefits; </span></span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws317\">The existence of a market or, if it is to be used internally, the usefulness of the intangible asset; </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53e ws2f2\">The availability of adequate technical, financial and ot<span class=\"ws317\">her resources to complete the development and to use </span></span></span>or sell the intangible asset; and \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws300\">Its ability to measure reliably the expenditure attribut<span class=\"ls543 ws30d\">able to the intangible asset during development. </span></span></span>Generally, commercial viability of new products is not proven until all high-risk development issues have been resolved through testing pre-launch versions of the product. As a re<span class=\"ls560 ws30a\">sult, technical feasibility is proven only after completion </span>of the detailed design phase and formal approval, which occurs <span class=\"ls552 ws309\">just before the products are ready to go to market. </span>Accordingly, development costs have not been capitalised. However, the Group continues to assess the eligibility of development costs for capitalisation on a project-by-project basis. Costs which are incurred after the general release of internally generated software or costs which are incurred in order to enhance existing products are expensed in the period in wh<span class=\"ws306\">ich they are incurred and included within research and </span>development expense in the financial statements. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-358": {
   "value": "6.2 Other intangibles Accounting policy Intangible assets arising on business combinations are reco<span class=\"ls560 ws30a\">gnised initially at fair value at the date of acquisition. </span>Subsequently they are carried at cost less accumulated amortisation and impairment charges. The m<span class=\"_ _0\"></span>ain intangible assets recognised are brands, technology, in-process R&amp;D, computer <span class=\"ls552 ws309\">software, and customer relationships. Amortisation is </span>charged to the income statement on a straight-<span class=\"ls560 ws30a\">line basis over their estimated useful lives. </span>The estimated useful lives are as follows: <table class=\"s w386 h184\" id=\"_3a7adfd1-f596-47b6-b3e5-df2da8151181\"><tr><td class=\"c n x1bb y3945 w387 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws304\">Brand names<span class=\"_ _399\"> </span></div></td><td class=\"c n x59c y3945 w388 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws306\">1 to 20 years<span class=\"_ _399\"> </span></div></td><td class=\"c n x59d y3945 w389 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws2f4\">Customer relationships<span class=\"_ _399\"> </span></div></td><td class=\"c n x59e y3945 w38a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws302\">4 to 15 years<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w38b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws30d\">Technology/In-process R&amp;D (IPR&amp;D)<span class=\"_ _399\"> </span></div></td><td class=\"c n x59f y3947 w38c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws309\">3 to 8 years<span class=\"_ _399\"> </span></div></td><td class=\"c n x5a0 y3947 w38d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2f9\">Computer software<span class=\"_ _399\"> </span></div></td><td class=\"c n x5a1 y3947 w38e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws302\">2 to 7 years<span class=\"_ _399\"> </span></div></td></tr></table>Other intangible assets that are acquired by the Group are st<span class=\"ws30d\">ated at cost, which is the asset\u2019s purchase price and any </span>directly attributable costs of preparing the asset for its<span class=\"ls53d ws300\"> intended use, less accumulate<span class=\"ls54b ws2f2\">d amortisation and impairment </span></span>losses if applicable. The carrying value of intangibles is reviewed for impairm<span class=\"_ _0\"></span><span class=\"ls560 ws317\">ent whenever events indicate that the carrying value may not </span>be recoverable. The recoverable amount is considered to be the <span class=\"ls552 ws309\">higher of the fair value less costs of disposal and value </span>in use.  Internally generated software development costs qualify <span class=\"ws306\">for capitalisation when the Group can demonstrate all </span>of the following: \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls54d ws302\">The technical feasibility of completing the intangible asset so that it will be available for use or sale;<span class=\"_ _0\"></span> </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws300\">Its intention to complete the intangible asset and use or sell it; </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws30a\">Its ability to use or sell the intangible asset; </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws306\">How the intangible asset will generate<span class=\"ws30d\"> probable future economic benefits; </span></span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws317\">The existence of a market or, if it is to be used internally, the usefulness of the intangible asset; </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53e ws2f2\">The availability of adequate technical, financial and ot<span class=\"ws317\">her resources to complete the development and to use </span></span></span>or sell the intangible asset; and \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws300\">Its ability to measure reliably the expenditure attribut<span class=\"ls543 ws30d\">able to the intangible asset during development. </span></span></span>Generally, commercial viability of new products is not proven until all high-risk development issues have been resolved through testing pre-launch versions of the product. As a re<span class=\"ls560 ws30a\">sult, technical feasibility is proven only after completion </span>of the detailed design phase and formal approval, which occurs <span class=\"ls552 ws309\">just before the products are ready to go to market. </span>Accordingly, development costs have not been capitalised. However, the Group continues to assess the eligibility of development costs for capitalisation on a project-by-project basis. Costs which are incurred after the general release of internally generated software or costs which are incurred in order to enhance existing products are expensed in the period in wh<span class=\"ws306\">ich they are incurred and included within research and </span>development expense in the financial statements. <table class=\"s w38f h185\" id=\"_84d44331-b287-4456-a35c-0d5e223e1124\"><tr><td></td><td></td><td></td><td class=\"t m0 x5a2 h12f y3bbf ffa fsae fc4 sc0 ls570 ws372\">Internal  </td><td class=\"t m0 x535 h12f y3bbf ffa fsae fc4 sc0 ls596 ws2\">Computer </td><td class=\"t m0 x5a3 h12f y3bbf ffa fsae fc4 sc0 ls536 ws2\">Customer </td><td></td></tr><tr><td></td><td class=\"t m0 x5a4 h12f y3bc0 ffa fsae fc4 sc0 ls578 ws35f\">Brands  </td><td class=\"t m0 x5a5 h12f y3bc0 ffa fsae fc4 sc0 ls538 ws3a1\">Technology  </td><td class=\"t m0 x5a6 h12f y3bc0 ffa fsae fc4 sc0 ls592 ws37d\">IPR&amp;D  </td><td class=\"t m0 x5a7 h12f y3bc0 ffa fsae fc4 sc0 ls577 ws373\">software  </td><td class=\"t m0 x2d9 h12f y3bc0 ffa fsae fc4 sc0 ls56b ws358\">relationships  </td><td class=\"t m0 x239 h12f y3bc0 ffa fsae fc4 sc0 ls570 ws315\">Total  </td></tr><tr><td></td><td class=\"t m0 x5a8 h12f y3bc1 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x3bf h12f y3bc1 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x5a9 h12f y3bc1 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x5aa h12f y3bc1 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x2d8 h12f y3bc1 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3bc1 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3bc2 w390 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2fd\">Cost at 1 October 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ab y3bc2 w82 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">32<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ac y3bc2 w391 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">335<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ad y3bc2 w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ae y3bc2 w202 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls550 ws2\">182<span class=\"_ _399\"> </span></div></td><td class=\"c n x5af y3bc2 w392 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">203<span class=\"_ _399\"> </span></div></td><td class=\"c n x5b0 y3bc2 w393 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">755<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bc3 w394 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53d ws301\">Additions<span class=\"_ _399\"> </span></div></td><td class=\"c n x5b1 y3bc3 w395 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5b2 y3bc3 w395 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5b3 y3bc3 w396 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5b4 y3bc3 w1f3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">14<span class=\"_ _399\"> </span></div></td><td class=\"c n x5b5 y3bc3 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5b6 y3bc3 w397 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">14<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3bc4 ff9 fsaf fc4 sc0 ls53d ws302\">Acquisition of subsidiaries </td><td class=\"c n x3f0 y3bc5 w395 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5b7 y3bc5 w398 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">27<span class=\"_ _399\"> </span></div></td><td class=\"c n x5b8 y3bc5 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5b9 y3bc5 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ba y3bc5 wdc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x5bb y3bc5 w399 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">28<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3bc6 ff9 fsaf fc4 sc0 ls561 ws2\">Disposals </td><td class=\"c n x3f0 y3bc7 w395 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5bc y3bc7 w58 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x5bd y3bc7 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5be y3bc7 w39a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">(40)<span class=\"_ _399\"> </span></div></td><td class=\"c n x5bf y3bc7 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x1d2 y3bc7 w39b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls561 ws2\">(42)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3bc8 ff9 fsaf fc4 sc0 ls545 ws2f9\">Exchange movement </td><td class=\"c n x5c0 y3bc9 w39c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls552 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x5c1 y3bc9 w39d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x5c2 y3bc9 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5c3 y3bc9 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5c4 y3bc9 w39e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x5c5 y3bc9 w39f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">7<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3bca ffa fsaf fc4 sc0 ls550 ws2fb\">At 30 September 2025 </td><td class=\"c n x5c6 y3bcb w399 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">33<span class=\"_ _399\"> </span></div></td><td class=\"c n x5c7 y3bcb w18f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">363<span class=\"_ _399\"> </span></div></td><td class=\"c n x5c8 y3bcb w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x5c9 y3bcb w3a0 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">156<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ca y3bcb wbd h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">207<span class=\"_ _399\"> </span></div></td><td class=\"c n x5cb y3bcb w287 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">762<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bcc w3a1 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws304\">Accumulated amortisation at 1 October 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n x5cc y3bcc w3a2 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">32<span class=\"_ _399\"> </span></div></td><td class=\"c n x5cd y3bcc w3a3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">218<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ce y3bcc w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x5cf y3bcc w206 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">136<span class=\"_ _399\"> </span></div></td><td class=\"c n x5d0 y3bcc w3a4 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls550 ws2\">138<span class=\"_ _399\"> </span></div></td><td class=\"c n x5d1 y3bcc w239 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">527<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bcd w3a5 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws30b\">Charge for the year<span class=\"_ _399\"> </span></div></td><td class=\"c n x5d2 y3bcd w395 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5d3 y3bcd w398 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">27<span class=\"_ _399\"> </span></div></td><td class=\"c n x5d4 y3bcd wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5d5 y3bcd w2bf h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws2\">18<span class=\"_ _399\"> </span></div></td><td class=\"c n x5d6 y3bcd w18d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">15<span class=\"_ _399\"> </span></div></td><td class=\"c n x5d7 y3bcd w29a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5a0 ws2\">60<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3bce ff9 fsaf fc4 sc0 ls561 ws2\">Disposals </td><td class=\"c n x3f0 y3bcf w395 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5bc y3bcf w58 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x5bd y3bcf wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5be y3bcf w39a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">(40)<span class=\"_ _399\"> </span></div></td><td class=\"c n x5bf y3bcf wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x1d2 y3bcf w39b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls561 ws2\">(42)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3bd0 ff9 fsaf fc4 sc0 ls545 ws2f9\">Exchange movement </td><td class=\"c n x5c0 y3bd1 w39c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls552 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x5d8 y3bd1 w88 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x5d9 y3bd1 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5da y3bd1 w56 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x5db y3bd1 w56 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x5dc y3bd1 w3a6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3bd2 ffa fsaf fc4 sc0 ls54c ws2f5\">At 30 September 2025 </td><td class=\"c n x5c6 y3bd3 w399 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">33<span class=\"_ _399\"> </span></div></td><td class=\"c n x5c7 y3bd3 w3a7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">245<span class=\"_ _399\"> </span></div></td><td class=\"c n x5dd y3bd3 w3a8 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x5de y3bd3 w3a9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54f ws2\">115<span class=\"_ _399\"> </span></div></td><td class=\"c n x5df y3bd3 w3aa h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">154<span class=\"_ _399\"> </span></div></td><td class=\"c n x5e0 y3bd3 w3ab h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">550<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w3ac h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws31f\">Net book amount at 30 September 2025<span class=\"_ _399\"> </span></div></td><td class=\"c n x5e1 y3947 w395 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5e2 y3947 w3ad h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls548 ws2\">118<span class=\"_ _399\"> </span></div></td><td class=\"c n x5e3 y3947 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5e4 y3947 w397 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">41<span class=\"_ _399\"> </span></div></td><td class=\"c n x517 y3947 w1b4 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">53<span class=\"_ _399\"> </span></div></td><td class=\"c n x5e5 y3947 w3ae h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">212<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w3af h186\" id=\"_a1c8bb21-4ee7-43d5-a084-ef4542f8808f\"><tr><td></td><td></td><td></td><td class=\"t m0 x289 h12e y3bd4 ff9 fsae fc4 sc0 ls5c8 ws3a2\">Internal  </td><td class=\"t m0 x5a7 h12e y3bd4 ff9 fsae fc4 sc0 ls569 ws2\">Computer </td><td class=\"t m0 x421 h12e y3bd4 ff9 fsae fc4 sc0 ls56f ws2\">Customer </td><td></td></tr><tr><td></td><td class=\"t m0 x5e6 h12e y3bd5 ff9 fsae fc4 sc0 ls56b ws2\">Brands </td><td class=\"t m0 x3de h12e y3bd5 ff9 fsae fc4 sc0 ls538 ws362\">Technology  </td><td class=\"t m0 x5e7 h12e y3bd5 ff9 fsae fc4 sc0 ls576 ws369\">IPR&amp;D  </td><td class=\"t m0 x5e8 h12e y3bd5 ff9 fsae fc4 sc0 ls576 ws2\">software </td><td class=\"t m0 x437 h12e y3bd5 ff9 fsae fc4 sc0 ls576 ws2\">relationships </td><td class=\"t m0 x287 h12e y3bd5 ff9 fsae fc4 sc0 ls56b ws2\">Total </td></tr><tr><td></td><td class=\"t m0 x5e9 h12e y3bd6 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x30d h12e y3bd6 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x310 h12e y3bd6 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x5ea h12e y3bd6 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x2d8 h12e y3bd6 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3bd6 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3bd7 w3b0 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2fd\">Cost at 1 October 2023<span class=\"_ _399\"> </span></div></td><td class=\"c n x5eb y3bd7 w3b1 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53c ws3a3\">34<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ec y3bd7 w3b2 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53c ws3a3\">333<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ed y3bd7 w2a5 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53c ws3a3\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ee y3bd7 w3b3 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53c ws3a3\">184<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ef y3bd7 w3b4 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53c ws3a3\">216<span class=\"_ _399\"> </span></div></td><td class=\"c n x5f0 y3bd7 w3b5 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53c ws3a3\">770<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bd8 w3b6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws30d\">Additions<span class=\"_ _399\"> </span></div></td><td class=\"c n x5f1 y3bd8 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws30d\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5f2 y3bd8 w3b7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws30d\">7<span class=\"_ _399\"> </span></div></td><td class=\"c n x5f3 y3bd8 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws30d\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5f4 y3bd8 w3b8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws30d\">14<span class=\"_ _399\"> </span></div></td><td class=\"c n x5f5 y3bd8 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws30d\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5f6 y3bd8 w3b9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws30d\">21<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bd9 w3ba h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">Acquisition of subsidiaries*<span class=\"_ _399\"> </span></div></td><td class=\"c n x5f7 y3bd9 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5f8 y3bd9 w3bb h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">8<span class=\"_ _399\"> </span></div></td><td class=\"c n x5f9 y3bd9 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5fa y3bd9 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5fb y3bd9 w1c6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x5fc y3bd9 w117 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">9<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bda w3bc h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws3a4\">Disposals<span class=\"_ _399\"> </span></div></td><td class=\"c n x5fd y3bda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws3a4\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5fe y3bda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws3a4\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x5ff y3bda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws3a4\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x600 y3bda w3bd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws3a4\">(10)<span class=\"_ _399\"> </span></div></td><td class=\"c n x601 y3bda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws3a4\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x602 y3bda w3be h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws3a4\">(10)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bdb w3bf h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws308\">Exchange movement<span class=\"_ _399\"> </span></div></td><td class=\"c n x603 y3bdb w26f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws308\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x604 y3bdb w3c0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws308\">(13)<span class=\"_ _399\"> </span></div></td><td class=\"c n x39c y3bdb w3c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws308\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x605 y3bdb w3c2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws308\">(6)<span class=\"_ _399\"> </span></div></td><td class=\"c n x606 y3bdb w3c3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws308\">(14)<span class=\"_ _399\"> </span></div></td><td class=\"c n x607 y3bdb w3c4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws308\">(35)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bdc w3c5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls541 ws317\">At 30 September 2024*<span class=\"_ _399\"> </span></div></td><td class=\"c n x608 y3bdc w3c6 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws3a5\">32<span class=\"_ _399\"> </span></div></td><td class=\"c n x609 y3bdc w3c7 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws3a5\">335<span class=\"_ _399\"> </span></div></td><td class=\"c n x60a y3bdc w21f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws3a5\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x60b y3bdc w3c8 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws3a5\">182<span class=\"_ _399\"> </span></div></td><td class=\"c n x60c y3bdc w27c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws3a5\">203<span class=\"_ _399\"> </span></div></td><td class=\"c n x60d y3bdc w3c9 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws3a5\">755<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bdd w3ca h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls545 ws304\">Accumulated amortisation at 1 October 2023<span class=\"_ _399\"> </span></div></td><td class=\"c n x60e y3bdd w3cb h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54b ws3a6\">33<span class=\"_ _399\"> </span></div></td><td class=\"c n x60f y3bdd w3cc h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54b ws3a6\">196<span class=\"_ _399\"> </span></div></td><td class=\"c n x610 y3bdd w3cd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54b ws3a6\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x611 y3bdd w3ce h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54b ws3a6\">134<span class=\"_ _399\"> </span></div></td><td class=\"c n x612 y3bdd w3cf h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54b ws3a6\">130<span class=\"_ _399\"> </span></div></td><td class=\"c n x613 y3bdd w3d0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54b ws3a6\">496<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bde w3a5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30b\">Charge for the year<span class=\"_ _399\"> </span></div></td><td class=\"c n x614 y3bde w3d1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30b\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x615 y3bde w3d2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30b\">31<span class=\"_ _399\"> </span></div></td><td class=\"c n x616 y3bde w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30b\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x617 y3bde w3d3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30b\">19<span class=\"_ _399\"> </span></div></td><td class=\"c n x618 y3bde w3d4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30b\">16<span class=\"_ _399\"> </span></div></td><td class=\"c n x619 y3bde w3d5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30b\">67<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bdf w3d6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws3a4\">Disposals<span class=\"_ _399\"> </span></div></td><td class=\"c n x61a y3bdf w3d7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws3a4\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x61b y3bdf w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws3a4\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x61c y3bdf w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws3a4\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x61d y3bdf w3bd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws3a4\">(10)<span class=\"_ _399\"> </span></div></td><td class=\"c n x3ab y3bdf w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws3a4\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x61e y3bdf w3be h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws3a4\">(10)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3be0 w3d8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">Exchange movement<span class=\"_ _399\"> </span></div></td><td class=\"c n x61f y3be0 w3d9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x620 y3be0 w3da h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">(9)<span class=\"_ _399\"> </span></div></td><td class=\"c n x39c y3be0 w3c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x621 y3be0 w3db h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x622 y3be0 w3dc h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">(8)<span class=\"_ _399\"> </span></div></td><td class=\"c n x623 y3be0 w3dd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">(26)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3be1 w3de h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2fb\">At 30 September 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n x608 y3be1 w3c6 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws3a7\">32<span class=\"_ _399\"> </span></div></td><td class=\"c n x624 y3be1 w3df h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws3a7\">218<span class=\"_ _399\"> </span></div></td><td class=\"c n x625 y3be1 w21f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws3a7\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x626 y3be1 w3e0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws3a7\">136<span class=\"_ _399\"> </span></div></td><td class=\"c n x627 y3be1 w3e1 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws3a7\">138<span class=\"_ _399\"> </span></div></td><td class=\"c n x60d y3be1 w3e2 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws3a7\">527<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w3e3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2f7\">Net book amount at 30 September 2024*<span class=\"_ _399\"> </span></div></td><td class=\"c n x628 y3947 w3e4 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws3a8\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x629 y3947 w3e5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws3a8\">117<span class=\"_ _399\"> </span></div></td><td class=\"c n x62a y3947 w3e6 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws3a8\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x62b y3947 w3e7 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws3a8\">46<span class=\"_ _399\"> </span></div></td><td class=\"c n x62c y3947 w3e8 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws3a8\">65<span class=\"_ _399\"> </span></div></td><td class=\"c n x29a y3947 w3e9 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws3a8\">228<span class=\"_ _399\"> </span></div></td></tr></table>Note: * <span class=\"_ _21\"> </span>Adjusted for finalisation of fair value of assets acquired and liabilities assumed in the acquisition of Infineo in the prior<span class=\"ls5c9 ws3a9\"> year. </span>All amortisation charges in the year have been charged throug<span class=\"ls53f ws2fd\">h selling and administrative expenses. Of these amortisation </span>charges, those relating to acquired int<span class=\"ls552 ws309\">angibles of \u00a342m (primarily technology and </span><span class=\"ws2fc\">custom<span class=\"_ _0\"></span>er relationships) have been classified </span>as a recurring adjustment (2024: \u00a348m); see note 3.6. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "Accounting policy Intangible assets arising on business combinations are reco<span class=\"ls560 ws30a\">gnised initially at fair value at the date of acquisition. </span>Subsequently they are carried at cost less accumulated amortisation and impairment charges. The m<span class=\"_ _0\"></span>ain intangible assets recognised are brands, technology, in-process R&amp;D, computer <span class=\"ls552 ws309\">software, and customer relationships. Amortisation is </span>charged to the income statement on a straight-<span class=\"ls560 ws30a\">line basis over their estimated useful lives. </span>The estimated useful lives are as follows: <table class=\"s w386 h184\" id=\"_3a7adfd1-f596-47b6-b3e5-df2da8151181\"><tr><td class=\"c n x1bb y3945 w387 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws304\">Brand names<span class=\"_ _399\"> </span></div></td><td class=\"c n x59c y3945 w388 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws306\">1 to 20 years<span class=\"_ _399\"> </span></div></td><td class=\"c n x59d y3945 w389 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws2f4\">Customer relationships<span class=\"_ _399\"> </span></div></td><td class=\"c n x59e y3945 w38a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws302\">4 to 15 years<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w38b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws30d\">Technology/In-process R&amp;D (IPR&amp;D)<span class=\"_ _399\"> </span></div></td><td class=\"c n x59f y3947 w38c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws309\">3 to 8 years<span class=\"_ _399\"> </span></div></td><td class=\"c n x5a0 y3947 w38d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2f9\">Computer software<span class=\"_ _399\"> </span></div></td><td class=\"c n x5a1 y3947 w38e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws302\">2 to 7 years<span class=\"_ _399\"> </span></div></td></tr></table>Other intangible assets that are acquired by the Group are st<span class=\"ws30d\">ated at cost, which is the asset\u2019s purchase price and any </span>directly attributable costs of preparing the asset for its<span class=\"ls53d ws300\"> intended use, less accumulate<span class=\"ls54b ws2f2\">d amortisation and impairment </span></span>losses if applicable. The carrying value of intangibles is reviewed for impairm<span class=\"_ _0\"></span><span class=\"ls560 ws317\">ent whenever events indicate that the carrying value may not </span>be recoverable. The recoverable amount is considered to be the <span class=\"ls552 ws309\">higher of the fair value less costs of disposal and value </span>in use.  Internally generated software development costs qualify <span class=\"ws306\">for capitalisation when the Group can demonstrate all </span>of the following: \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls54d ws302\">The technical feasibility of completing the intangible asset so that it will be available for use or sale;<span class=\"_ _0\"></span> </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws300\">Its intention to complete the intangible asset and use or sell it; </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws30a\">Its ability to use or sell the intangible asset; </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws306\">How the intangible asset will generate<span class=\"ws30d\"> probable future economic benefits; </span></span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls560 ws317\">The existence of a market or, if it is to be used internally, the usefulness of the intangible asset; </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53e ws2f2\">The availability of adequate technical, financial and ot<span class=\"ws317\">her resources to complete the development and to use </span></span></span>or sell the intangible asset; and \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws300\">Its ability to measure reliably the expenditure attribut<span class=\"ls543 ws30d\">able to the intangible asset during development. </span></span></span>Generally, commercial viability of new products is not proven until all high-risk development issues have been resolved through testing pre-launch versions of the product. As a re<span class=\"ls560 ws30a\">sult, technical feasibility is proven only after completion </span>of the detailed design phase and formal approval, which occurs <span class=\"ls552 ws309\">just before the products are ready to go to market. </span>Accordingly, development costs have not been capitalised. However, the Group continues to assess the eligibility of development costs for capitalisation on a project-by-project basis. Costs which are incurred after the general release of internally generated software or costs which are incurred in order to enhance existing products are expensed in the period in wh<span class=\"ws306\">ich they are incurred and included within research and </span>development expense in the financial statements. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-337": {
   "value": "7 Property, plant and equipment This note details the physical assets used by the Group to operate the business and generate revenues and profits. Assets are shown at their purchase price less depreciation, which is an expense that is charged over the useful life of these assets to reflect annual usag<span class=\"ls561 ws306\">e and wear and tear<span class=\"ls552 ws2f2\">, and impairment.  </span></span>Accounting policy Property, plant and equipment are stated at cost less accu<span class=\"ls548 ws2fb\">mulated depreciation and impairment losses. Depreciation on </span>property, plant and equipment is provided on a straight-line <span class=\"ls552 ws309\">basis to write down an asset to its residual value over its </span>useful life as follows: Freehold buildings  <span class=\"_ _ff\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _1a\"> </span></span></span><span class=\"ls549 ws2fc\">Up to 50 years </span>Long leasehold buildings and improvements <span class=\"_ _2af\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span></span></span><span class=\"ls53d ws30a\">Shorter of associated lease term and useful life </span>Plant and equipment  <span class=\"_ _2b0\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span></span></span><span class=\"ls53d ws302\">2 to 7 years </span>Motor vehicles  <span class=\"_ _95\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span></span></span><span class=\"ls54b ws2f4\">4 years </span>Office equipment  <span class=\"_ _2b1\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span></span></span><span class=\"ls53d ws302\">2 to 7 years </span>Right-of-use lease assets <span class=\"_ _2b\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span></span></span><span class=\"ls549 ws2fc\">Shorter of lease term and useful life </span>Freehold land is not depreciated. An item of property, plant and equipment is reviewed for impairment whenever events indicate <span class=\"ls560 ws306\">that its carrying value may </span>not be recoverable. Further information on the policy applied to right<span class=\"ws303\">-of-use lease assets is included in note 3.4.<span class=\"_ _399\"> </span></span><div class=\"gsd3\"><table class=\"s w38f h187\" id=\"_fd5bda23-6560-4293-9ec3-3b7754a883dd\"><tr><td></td><td></td><td class=\"t m0 x284 h12f y3be2 ffa fsae fc4 sc0 ls538 ws2\">Motor </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x37c h12f y3be3 ffa fsae fc4 sc0 ls55a ws2\">vehicles </td><td class=\"t m0 x530 h12f y3be3 ffa fsae fc4 sc0 ls538 ws2\">Right-of-<span class=\"_ _399\"> </span></td><td class=\"t m0 x5a3 h12f y3be3 ffa fsae fc4 sc0 ls538 ws2\">Right-of-<span class=\"_ _399\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x3dc h12f y3be4 ffa fsae fc4 sc0 ls55a ws372\">Plant and </td><td class=\"t m0 x312 h12f y3be4 ffa fsae fc4 sc0 ls55a ws372\">and office </td><td class=\"t m0 x5a7 h12f y3be4 ffa fsae fc4 sc0 ls577 ws373\">use assets: </td><td class=\"t m0 x62d h12f y3be4 ffa fsae fc4 sc0 ls577 ws373\">use assets: </td><td></td></tr><tr><td></td><td class=\"t m0 x3fc h12f y3be5 ffa fsae fc4 sc0 ls592 ws3aa\">equipment  </td><td class=\"t m0 x420 h12f y3be5 ffa fsae fc4 sc0 ls592 ws3ab\">equipment  </td><td class=\"t m0 x62e h12f y3be5 ffa fsae fc4 sc0 ls538 ws2\">Property </td><td class=\"t m0 x421 h12f y3be5 ffa fsae fc4 sc0 ls538 ws2\">Vehicles </td><td class=\"t m0 x239 h12f y3be5 ffa fsae fc4 sc0 ls570 ws315\">Total  </td></tr><tr><td></td><td class=\"t m0 x62f h12f y3be6 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x432 h12f y3be6 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x381 h12f y3be6 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x630 h12f y3be6 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3be6 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3be7 w390 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2fd\">Cost at 1 October 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n x631 y3be7 w3ea h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">120<span class=\"_ _399\"> </span></div></td><td class=\"c n x632 y3be7 w82 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">23<span class=\"_ _399\"> </span></div></td><td class=\"c n x633 y3be7 w270 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">150<span class=\"_ _399\"> </span></div></td><td class=\"c n x634 y3be7 w3eb h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">8<span class=\"_ _399\"> </span></div></td><td class=\"c n x635 y3be7 w3ec h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws2\">301<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3be8 w394 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53d ws301\">Additions<span class=\"_ _399\"> </span></div></td><td class=\"c n x636 y3be8 w3ed h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">39<span class=\"_ _399\"> </span></div></td><td class=\"c n x637 y3be8 w88 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x638 y3be8 w399 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">28<span class=\"_ _399\"> </span></div></td><td class=\"c n x639 y3be8 w88 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x63a y3be8 w2d0 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">71<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3be9 ff9 fsaf fc4 sc0 ls561 ws306\">Disposals  </td><td class=\"c n x63b y3bea waf h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53f ws2\">(23)<span class=\"_ _399\"> </span></div></td><td class=\"c n x63c y3bea w5a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x63d y3bea w3ee h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54d ws2\">(9)<span class=\"_ _399\"> </span></div></td><td class=\"c n x63e y3bea wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x63f y3bea w13e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53f ws2\">(33)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3beb ff9 fsaf fc4 sc0 ls545 ws2f9\">Exchange movement </td><td class=\"c n x640 y3bec w177 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls549 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x641 y3bec w2c9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n x642 y3bec w88 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x643 y3bec wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x644 y3bec w2c9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3bed ffa fsaf fc4 sc0 ls54c ws2f5\">At 30 September 2025 </td><td class=\"c n x63b y3bee w3ef h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">134<span class=\"_ _399\"> </span></div></td><td class=\"c n x645 y3bee w3f0 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">29<span class=\"_ _399\"> </span></div></td><td class=\"c n x646 y3bee w3f1 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53d ws2\">171<span class=\"_ _399\"> </span></div></td><td class=\"c n x647 y3bee w3f2 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">10<span class=\"_ _399\"> </span></div></td><td class=\"c n x648 y3bee w3f3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls575 ws2\">344<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bef w3f4 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws30b\">Accumulated depreciation at 1 October 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n x649 y3bef w194 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">77<span class=\"_ _399\"> </span></div></td><td class=\"c n x64a y3bef w205 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">19<span class=\"_ _399\"> </span></div></td><td class=\"c n x64b y3bef w2c3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54a ws2\">90<span class=\"_ _399\"> </span></div></td><td class=\"c n x64c y3bef w3f5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">7<span class=\"_ _399\"> </span></div></td><td class=\"c n x64d y3bef w3f6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">193<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3bf0 ff9 fsaf fc4 sc0 ls548 ws2f8\">Charge for the year </td><td class=\"c n x640 y3bf1 w146 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54b ws2\">13<span class=\"_ _399\"> </span></div></td><td class=\"c n x64e y3bf1 w88 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x64f y3bf1 w1f3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">14<span class=\"_ _399\"> </span></div></td><td class=\"c n x650 y3bf1 w56 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x651 y3bf1 w17d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">30<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3bf2 ff9 fsaf fc4 sc0 ls561 ws2\">Disposals </td><td class=\"c n x63b y3bf3 waf h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53f ws2\">(23)<span class=\"_ _399\"> </span></div></td><td class=\"c n x63c y3bf3 w5a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x652 y3bf3 w3f7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls540 ws2\">(3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x653 y3bf3 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x654 y3bf3 w3f8 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53d ws2\">(27)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3bf4 ff9 fsaf fc4 sc0 ls545 ws2f9\">Exchange movement </td><td class=\"c n x655 y3bf5 w56 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x656 y3bf5 wdc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x657 y3bf5 w88 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x658 y3bf5 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x659 y3bf5 w77 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3bf6 ffa fsaf fc4 sc0 ls550 ws2fb\">At 30 September 2025 </td><td class=\"c n x65a y3bf7 w2d3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">68<span class=\"_ _399\"> </span></div></td><td class=\"c n x65b y3bf7 w3d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">21<span class=\"_ _399\"> </span></div></td><td class=\"c n x65c y3bf7 w3f9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">103<span class=\"_ _399\"> </span></div></td><td class=\"c n x65d y3bf7 w65 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">8<span class=\"_ _399\"> </span></div></td><td class=\"c n x65e y3bf7 w3fa h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5a0 ws2\">200<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y395d w3ac h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws31f\">Net book amount at 30 September 2025<span class=\"_ _399\"> </span></div></td><td class=\"c n x65f y395d w3fb h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">66<span class=\"_ _399\"> </span></div></td><td class=\"c n x660 y395d w65 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">8<span class=\"_ _399\"> </span></div></td><td class=\"c n x661 y395d w2d3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">68<span class=\"_ _399\"> </span></div></td><td class=\"c n x662 y395d w88 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x663 y395d w3fc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">144</div></td></tr></table></div><div class=\"t m0 h138 ffd fsaf fc4 sc0 ls7 ws2 gs287\"><span class=\"_ gs9\"> </span></div><div class=\"gs288\"><table class=\"s w3fd h188\" id=\"_b0d78263-f184-4d09-a051-fb7a8ea38792\"><tr><td></td><td></td><td></td><td class=\"t m0 x664 h12e y3bf8 ff9 fsae fc4 sc0 ls56f ws2\">Motor </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x5e7 h12e y3bf9 ff9 fsae fc4 sc0 ls570 ws2\">vehicles </td><td class=\"t m0 x242 h12e y3bf9 ff9 fsae fc4 sc0 ls570 ws2\">Right-of-<span class=\"_ _399\"> </span></td><td class=\"t m0 x665 h12e y3bf9 ff9 fsae fc4 sc0 ls570 ws2\">Right-of-<span class=\"_ _399\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x666 h12e y3bfa ff9 fsae fc4 sc0 ls55b ws373\">Land and </td><td class=\"t m0 x667 h12e y3bfa ff9 fsae fc4 sc0 ls577 ws373\">Plant and </td><td class=\"t m0 x668 h12e y3bfb ff9 fsae fc4 sc0 ls570 ws374\">and office </td><td class=\"t m0 x28a h12e y3bfb ff9 fsae fc4 sc0 ls55d ws31c\">use assets: </td><td class=\"t m0 x669 h12e y3bfb ff9 fsae fc4 sc0 ls5a4 ws3ad\">use assets: </td><td></td></tr><tr><td></td><td class=\"t m0 x5a4 h12e y3bfc ff9 fsae fc4 sc0 ls577 ws2\">buildings </td><td class=\"t m0 x66a h12e y3bfc ff9 fsae fc4 sc0 ls56f ws3ac\">equipment  </td><td class=\"t m0 x5a2 h12e y3bfd ff9 fsae fc4 sc0 ls56f ws3ac\">equipment  </td><td class=\"t m0 x66b h12e y3bfd ff9 fsae fc4 sc0 ls576 ws2\">Property </td><td class=\"t m0 x533 h12e y3bfd ff9 fsae fc4 sc0 ls535 ws2\">Vehicles </td><td class=\"t m0 x287 h12e y3bfd ff9 fsae fc4 sc0 ls56b ws2\">Total </td></tr><tr><td></td><td class=\"t m0 x5e9 h12e y3bfe ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x30d h12e y3bfe ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x4df h12e y3bff ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x66c h12e y3bff ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x2d8 h12e y3bff ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3bff ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3994 w3b0 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2fd\">Cost at 1 October 2023<span class=\"_ _399\"> </span></div></td><td class=\"c n x66d y3994 w3d2 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws3ae\">13<span class=\"_ _399\"> </span></div></td><td class=\"c n x66e y3994 w3fe h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws3ae\">124<span class=\"_ _399\"> </span></div></td><td class=\"c n x66f y3994 w3ff h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws3ae\">27<span class=\"_ _399\"> </span></div></td><td class=\"c n x670 y3994 w400 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws3ae\">134<span class=\"_ _399\"> </span></div></td><td class=\"c n x671 y3994 w143 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws3ae\">7<span class=\"_ _399\"> </span></div></td><td class=\"c n x672 y3994 w401 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws3ae\">305<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3c00 w402 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30a\">Additions<span class=\"_ _399\"> </span></div></td><td class=\"c n x673 y3c00 w3d7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30a\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x674 y3c00 w403 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30a\">18<span class=\"_ _399\"> </span></div></td><td class=\"c n x675 y3c00 w3d1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30a\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x676 y3c00 w404 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30a\">23<span class=\"_ _399\"> </span></div></td><td class=\"c n x677 y3c00 w3d1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30a\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x678 y3c00 w20d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30a\">43<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bd8 w405 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws3af\">Disposals<span class=\"_ _399\"> </span></div></td><td class=\"c n x679 y3bd8 w406 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws3af\">(13)<span class=\"_ _399\"> </span></div></td><td class=\"c n x67a y3bd8 w406 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws3af\">(13)<span class=\"_ _399\"> </span></div></td><td class=\"c n x67b y3bd8 w407 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws3af\">(4)<span class=\"_ _399\"> </span></div></td><td class=\"c n x67c y3bd8 w408 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws3af\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x67d y3bd8 w128 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws3af\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x67e y3bd8 w406 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws3af\">(31)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bd9 w409 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws30d\">Exchange movement<span class=\"_ _399\"> </span></div></td><td class=\"c n x67f y3bd9 w3c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws30d\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x680 y3bd9 w40a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws30d\">(9)<span class=\"_ _399\"> </span></div></td><td class=\"c n x681 y3bd9 w40b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws30d\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x682 y3bd9 w3c2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws30d\">(6)<span class=\"_ _399\"> </span></div></td><td class=\"c n x683 y3bd9 w3c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws30d\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x684 y3bd9 w40c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws30d\">(16)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3c01 w3de h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2fb\">At 30 September 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n x685 y3c01 w10d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws3b0\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x686 y3c01 w40d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws3b0\">120<span class=\"_ _399\"> </span></div></td><td class=\"c n x687 y3c01 w3d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws3b0\">23<span class=\"_ _399\"> </span></div></td><td class=\"c n x688 y3c01 w40e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws3b0\">150<span class=\"_ _399\"> </span></div></td><td class=\"c n x689 y3c01 w40f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws3b0\">8<span class=\"_ _399\"> </span></div></td><td class=\"c n x68a y3c01 w410 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws3b0\">301<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3c02 w411 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls545 ws30b\">Accumulated depreciation at 1 October 2023<span class=\"_ _399\"> </span></div></td><td class=\"c n x68b y3c02 w412 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws3b1\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x68c y3c02 w413 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws3b1\">83<span class=\"_ _399\"> </span></div></td><td class=\"c n x68d y3c02 w414 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws3b1\">23<span class=\"_ _399\"> </span></div></td><td class=\"c n x68e y3c02 w415 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws3b1\">83<span class=\"_ _399\"> </span></div></td><td class=\"c n x68f y3c02 w416 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws3b1\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x690 y3c02 w417 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws3b1\">201<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3c03 w418 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws2f4\">Charge for the year<span class=\"_ _399\"> </span></div></td><td class=\"c n x691 y3c03 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws2f4\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x692 y3c03 w2d6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws2f4\">14<span class=\"_ _399\"> </span></div></td><td class=\"c n x693 y3c03 w3d1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws2f4\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x694 y3c03 w419 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws2f4\">13<span class=\"_ _399\"> </span></div></td><td class=\"c n x695 y3c03 w3d1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws2f4\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x696 y3c03 w41a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws2f4\">29<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3c04 w41b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls549 ws2f6\">Disposals<span class=\"_ _399\"> </span></div></td><td class=\"c n x697 y3c04 w41c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls549 ws2f6\">(6)<span class=\"_ _399\"> </span></div></td><td class=\"c n x67a y3c04 w41d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls549 ws2f6\">(13)<span class=\"_ _399\"> </span></div></td><td class=\"c n x698 y3c04 w407 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls549 ws2f6\">(4)<span class=\"_ _399\"> </span></div></td><td class=\"c n x699 y3c04 w408 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls549 ws2f6\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x69a y3c04 w3c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls549 ws2f6\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x69b y3c04 w41e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls549 ws2f6\">(24)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3c05 w3bf h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws308\">Exchange movement<span class=\"_ _399\"> </span></div></td><td class=\"c n x69c y3c05 w3c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws308\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x69d y3c05 w41f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws308\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x69e y3c05 w40b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws308\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x69f y3c05 w420 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws308\">(5)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6a0 y3c05 w3c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws308\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x6a1 y3c05 w26e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws308\">(13)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bd1 w3de h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2fb\">At 30 September 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n x685 y3bd1 w10d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws3b2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x6a2 y3bd1 w421 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws3b2\">77<span class=\"_ _399\"> </span></div></td><td class=\"c n x6a3 y3bd1 w422 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws3b2\">19<span class=\"_ _399\"> </span></div></td><td class=\"c n x6a4 y3bd1 w423 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws3b2\">90<span class=\"_ _399\"> </span></div></td><td class=\"c n x6a5 y3bd1 w3b7 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws3b2\">7<span class=\"_ _399\"> </span></div></td><td class=\"c n x6a6 y3bd1 w30e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws3b2\">193<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w424 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls542 ws31f\">Net book amount at 30 September 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n x6a7 y3947 w3e4 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws3b3\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x6a8 y3947 w425 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws3b3\">43<span class=\"_ _399\"> </span></div></td><td class=\"c n x6a9 y3947 w426 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws3b3\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x6aa y3947 w427 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws3b3\">60<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ab y3947 w428 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws3b3\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ac y3947 w429 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws3b3\">108<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws317 gs289\">All depreciation charges in the years presented have b<span class=\"ls53c ws304\">een charged through selling and administrative expenses. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws308 gs28a\">In the prior year, the Group disposed of its Beaverton property site with a carrying value of \u00a37m, which was part of the North </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws302 gs28b\">America operating segment, for proceeds of \u00a39m. The profit on <span class=\"ls548 ws303\">disposal of the site was recognised through selling and </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs28c\">administrative expenses and proceeds from the sale were<span class=\"ws2f2\"> recognised through cash flows from investing activities. </span><span class=\"ws2f2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "<div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58c ws334 gs278\">Accounting policy </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws2fc gs279\">Property, plant and equipment are stated at cost less accu<span class=\"ls548 ws2fb\">mulated depreciation and impairment losses. Depreciation on </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs27a\">property, plant and equipment is provided on a straight-line <span class=\"ls552 ws309\">basis to write down an asset to its residual value over its </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54d ws302 gs27b\">useful life as follows: </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws30b gs27c\">Freehold buildings  <span class=\"_ _ff\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _1a\"> </span></span></span><span class=\"ls549 ws2fc\">Up to 50 years </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws2f8 gs27d\">Long leasehold buildings and improvements <span class=\"_ _2af\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span></span></span><span class=\"ls53d ws30a\">Shorter of associated lease term and useful life </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54b ws304 gs27e\">Plant and equipment  <span class=\"_ _2b0\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span></span></span><span class=\"ls53d ws302\">2 to 7 years </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws30a gs27f\">Motor vehicles  <span class=\"_ _95\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span></span></span><span class=\"ls54b ws2f4\">4 years </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54b ws2fa gs280\">Office equipment  <span class=\"_ _2b1\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span></span></span><span class=\"ls53d ws302\">2 to 7 years </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws304 gs281\">Right-of-use lease assets <span class=\"_ _2b\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span></span></span><span class=\"ls549 ws2fc\">Shorter of lease term and useful life </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws303 gs282\">Freehold land is not depreciated. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fd gs283\">An item of property, plant and equipment is reviewed for impairment whenever events indicate <span class=\"ls560 ws306\">that its carrying value may </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gs284\">not be recoverable. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fb gs285\">Further information on the policy applied to right<span class=\"ws303\">-of-use lease assets is included in note 3.4.<span class=\"_ _399\"> </span></span><span class=\"ws303\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "Accounting policy Property, plant and equipment are stated at cost less accu<span class=\"ls548 ws2fb\">mulated depreciation and impairment losses. Depreciation on </span>property, plant and equipment is provided on a straight-line <span class=\"ls552 ws309\">basis to write down an asset to its residual value over its </span>useful life as follows: Freehold buildings  <span class=\"_ _ff\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _1a\"> </span></span></span><span class=\"ls549 ws2fc\">Up to 50 years </span>Long leasehold buildings and improvements <span class=\"_ _2af\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span></span></span><span class=\"ls53d ws30a\">Shorter of associated lease term and useful life </span>Plant and equipment  <span class=\"_ _2b0\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span></span></span><span class=\"ls53d ws302\">2 to 7 years </span>Motor vehicles  <span class=\"_ _95\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span></span></span><span class=\"ls54b ws2f4\">4 years </span>Office equipment  <span class=\"_ _2b1\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span></span></span><span class=\"ls53d ws302\">2 to 7 years </span>Right-of-use lease assets <span class=\"_ _2b\"> </span><span class=\"ff18 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span></span></span><span class=\"ls549 ws2fc\">Shorter of lease term and useful life </span>Freehold land is not depreciated. An item of property, plant and equipment is reviewed for impairment whenever events indicate <span class=\"ls560 ws306\">that its carrying value may </span>not be recoverable. Further information on the policy applied to right<span class=\"ws303\">-of-use lease assets is included in note 3.4.<span class=\"_ _399\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-338": {
   "value": "<div class=\"t m0 h13a ffa fsb1 fc4 sc0 ls57f ws2 gs28e\">8 Working capital  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gs28f\">This note provides the amounts invested by the Group in worki<span class=\"ls547 ws2fd\">ng capital balances at the end of the financial year. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs290\">Working capital is made up of trade and other receivable<span class=\"ls53f\">s, trade and other payables, and deferred income.  </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gs291\">Trade and other receivables are made up of amounts owed <span class=\"ls53d ws2fb\">to the Group by customers, amounts that we pay to our </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws308 gs292\">suppliers in advance, and incremental costs to acquire a contract. Trade receivables are shown net of an allowance for </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws308 gs293\">expected credit losses. Our trade and other payables are amounts we owe to our suppliers that have been invoiced to us </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws308 gs294\">or accrued by us. They also include amounts due in relation <span class=\"ws300\">to taxes and social security from our role as an employer. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws303 gs295\">This note also gives some additional detail on the age and <span class=\"ls53e ws2f2\">recoverability of our trade receivables, which provides </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gs296\">an understanding of the credit risk faced by the Group as a par<span class=\"ls547 ws2fd\">t of everyday trading. Credit risk is further disclosed </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls547 ws30a gs297\">in note 12.6. </div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls584 ws32c gs298\">8.1 Trade and other receivables </div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58c ws334 gs299\">Accounting policy </div><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls59b ws377 gs29a\">Trade receivables and contract assets </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls547 ws2fd gs29b\">Trade receivables are recognised initially at fair value and s<span class=\"ls53d ws2fb\">ubsequently measured at amortised cost using the effective </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws302 gs29c\">interest method, less an allowance for expected credit losses. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs29d\">The Group uses the term \u201cTrade receivables\u201d for contract receivables. These are recognised when the right to </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs29e\">consideration is unconditional. Typically, the Group invoices fees<span class=\"ls53d ws300\"> for perpetual licences on contract closure and delivery. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws317 gs29f\">For performance obligations satisfied over time, judgement <span class=\"ls543 ws302\">is required in determining whether a right to consideration </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws302 gs2a0\">is unconditional. In such situations, a receivable is recogni<span class=\"ls543 ws304\">sed for the transaction price of the non<span class=\"_ _0\"></span>-cancellable portion </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws306 gs2a1\">of the contract when the Group starts satisfying the pe<span class=\"ws302\">rformance obligation, including a<span class=\"ls541 ws30b\">rrangements where customers </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs2a2\">pay over time taking into consideration the contractual terms and the nature of the customer\u2019s payment arrangements. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs2a3\">When revenue recognised in respect of a customer contract exceeds amounts received or receivable from the customer </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws306 gs2a4\">a contract asset is recognised.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws303 gs2a5\">The carrying amounts of trade receivables and contract assets ar<span class=\"ls53e ws2f2\">e reduced by allowances for expected credit losses using </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs2a6\">the simplified approach under IFRS 9. The Group uses a matrix<span class=\"ls53f ws308\"> approach to determine the allowance, with default rates </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fd gs2a7\">assessed for each country in which the Group operates. The <span class=\"ws2fc\">default rates applied are based on the ageing of the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs2a8\">receivable, past experience of credit losses, and forward-l<span class=\"ls561 ws306\">ooking information. An allowance <span class=\"ws30d\">for a receivable\u2019s estimated </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs2a9\">lifetime expected credit losses is first recorded when the receivable is initially recognised, and subsequently adjusted </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws309 gs2aa\">to reflect changes in credit risk until the balance is collect<span class=\"ls543 ws30d\">ed. In the event that management considers that a receivable </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws306 gs2ab\">cannot be collected, the balance is written off.  </div><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls59c ws378 gs2ac\">Incremental costs of obtaining customer contracts </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs2ad\">The incremental costs of obtaining customer contracts are capita<span class=\"ls54d ws302\">lised under IFRS 15. Contract acquisition costs prim<span class=\"_ _0\"></span>arily </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs2ae\">consist of sales commissions earned by the Gr<span class=\"ws317\">oup\u2019s sales force and business partners.  </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs2af\">Judgement is required in determinin<span class=\"ls543\">g the amounts to be capitalised, particul<span class=\"ls53c ws2fd\">arly where the commissions are based on </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs2b0\">cumulative targets. The Group capitalises such cumulative <span class=\"ls53f ws308\">target commissions for all customer contracts that count </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs2b1\">towards the cumulative target but only if nothing other <span class=\"ls561 ws306\">than obtaining customer contracts can contribute to achieving </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws2fb gs2b2\">the cumulative target.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fb gs2b3\">The capitalised assets are amortised over the period during <span class=\"ls561 ws30b\">which the related revenue is recognised, which may extend </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws30d gs2b4\">beyond the initial contract term where the Group expects to be<span class=\"ls560 ws30a\">nefit from future renewals as a result of incurring the costs. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws306 gs2b5\">Typically, either the Group does not pay sales commissions <span class=\"ls561\">for customer contract renewals or such commissions are not </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws30d gs2b6\">commensurate with the commissions paid for new contracts. <span class=\"ws306\">Consequently, the Group amortises sales com<span class=\"_ _0\"></span>missions paid </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs2b7\">for new customer contracts on a straight-line basis over <span class=\"ls543\">the expected contract life includi<span class=\"ws306\">ng probable contract renewals. </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs2b8\">Judgement is required in estimating these contract lives. In<span class=\"ws300\"> exercising this judgement, the Group considers respective </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs2b9\">renewal history adjusted for indications that the renewal <span class=\"ls54d ws306\">history is not fully indicative of future renewals.  </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fb gs2ba\">The amortisation periods range from one year to eight<span class=\"ls543 ws2f4\"> years depending on the type of commission arrangement. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws306 gs2bb\">Amortisation of the capitalised costs of obtaining <span class=\"ls552 ws2fc\">customer contracts is reported within selling and </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws30d gs2bc\">administrative expenses. </div><div class=\"gsd3\"><table class=\"s w2a3 h189\" id=\"_d32c0bd7-4dc2-41a5-a970-39d12aa55867\"><tr><td></td><td class=\"t m0 x1da h12f y3c06 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c07 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c08 ffa fsae fc4 sc0 ls56b ws2\">Non-current: </td><td class=\"t m0 x1b5 h12f y3c08 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c08 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3af8 w42a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls548 ws2f8\">Customer acquisition costs<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ad y3af8 w42b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">135<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ae y3af8 w42c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls540 ws2\">131<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b01 w42d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws308\">Other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6af y3b01 w2c9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b0 y3b01 w42e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c09 ff9 fsaf fc4 sc0 ls542 ws2\">Prepayments </td><td class=\"c n x1eb y3b02 w77 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b1 y3b02 w42f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls546 ws2\">1<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x1c2 y3948 w75 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">144<span class=\"_ _399\"> </span></div></td><td class=\"c n x1ff y3948 w7b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws2\">137<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"gs2be\"><table class=\"s w430 h18a\" id=\"_04abdec9-5c22-47d6-9753-2d9e2eb59dff\"><tr><td></td><td class=\"t m0 x1da h12f y3c0a ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c0b ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c0c ffa fsae fc4 sc0 ls535 ws2\">Current: </td><td class=\"t m0 x1b5 h12f y3c0c ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c0c ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3c0d w431 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws303\">Trade receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b2 y3c0d w432 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">318<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b3 y3c0d w3e2 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">275<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3c0e w433 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws30b\">Less: allowance for expected credit losses<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b4 y3c0e w3ee h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54d ws2\">(9)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b5 y3c0e w434 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54e ws2\">(10)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c0f ff9 fsaf fc4 sc0 ls543 ws2f4\">Trade receivables\u2014net </td><td class=\"c n x20c y3ab0 w8c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">309<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b6 y3ab0 w3be h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">265<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3af8 w42d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws308\">Other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b7 y3af8 w398 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">27<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b8 y3af8 w2c6 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls550 ws2\">24<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c10 ff9 fsaf fc4 sc0 ls542 ws2\">Prepayments </td><td class=\"c n x203 y3ab3 w2d3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">86<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c4 y3ab3 w3b1 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws2\">69<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c11 ff9 fsaf fc4 sc0 ls548 ws2f8\">Customer acquisition costs </td><td class=\"c n x483 y3b02 w435 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54a ws2\">49<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b9 y3b02 w398 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls57e ws2\">46<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x1c2 y3948 w436 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws2\">471<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ba y3948 w87 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54c ws2\">404<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fd gs2bf\">The Group has incurred \u00a3170m (2024: \u00a3164m) to obtain custome<span class=\"ws306\">r contracts and an amortisation exp<span class=\"ls548 ws302\">ense of \u00a3164m (2024: \u00a3157m) </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs2c0\">was recognised in operating profit during the year. There were no material contract assets.<span class=\"_ _0\"></span> </div><div class=\"gs2c1\"><table class=\"s w437 h18b\" id=\"_73a5de69-1b8b-49a4-86a8-5a5d7c8c66aa\"><tr><td></td><td class=\"t m0 x1da h12f y3c12 ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c13 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c14 ffa fsae fc4 sc0 ls55a ws372\">Movements on the Group allowance for expected credit losses of trade receivables were as follows: </td><td class=\"t m0 x1b5 h12f y3c14 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c14 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3b28 w438 h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws302\">At 1 October<span class=\"_ _399\"> </span></div></td><td class=\"c n x6bb y3b28 w5d h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls551 ws2\">10<span class=\"_ _399\"> </span></div></td><td class=\"c n x6bc y3b28 w7d h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws2\">10<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y399f w439 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws30d\">Increase in allowance for expected credit losses<span class=\"_ _399\"> </span></div></td><td class=\"c n x6bd y399f w247 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x6be y399f w34b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls544 ws2\">4<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c15 ff9 fsaf fc4 sc0 ls53f ws308\">Receivables written off during the year as uncollectable </td><td class=\"c n x203 y3b57 w43a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53e ws2\">(4)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6bf y3b57 w2cb h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls563 ws2\">(4)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3c16 ffa fsaf fc4 sc0 ls545 ws304\">At 30 September </td><td class=\"c n x1eb y3947 w63 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls558 ws2\">9<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c0 y3947 w7d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws2\">10<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2f2 gs2c2\">The Group\u2019s credit risk on trade and other receivables is p<span class=\"ls54d ws302\">rimarily attributable to trade receivables. The Group has<span class=\"_ _5\"></span> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs2c3\">no significant concentrations of credit risk since the risk is <span class=\"ls543 ws30d\">spread over a large number of unrelated counterparties. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws303 gs2c4\">The Group\u2019s businesses implement policies, <span class=\"ls561 ws2fc\">procedures<span class=\"_ _0\"></span>, and controls to manage custome<span class=\"ls53d ws300\">r credit risk. Outstanding balances are </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs2c5\">regularly monitored and reviewed to identify any change in ri<span class=\"ws30d\">sk profile. The Group recognises a loss allowance against trade </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs2c6\">receivables using the simplified approach under IFRS 9. The am<span class=\"ls53f ws308\">ount of the allowance reflects the lifetime expected credit </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs2c7\">losses measured using historical payment default rates determined for each geographical market in which the Group operates. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws308 gs2c8\">The historical default rates are adjusted where necessary if they do<span class=\"ls54d ws32e\"> not reflect the level of future expected credit losses, fo<span class=\"_ _5\"></span><span class=\"ls546 ws2\">r </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs2c9\">example because of changes in the local economy or other commerc<span class=\"ls53f ws308\">ial considerations. The allowance for expected credit losses </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs2ca\">is calculated using a provision matrix. The amount of the allowa<span class=\"ls561 ws306\">nce increases as outstanding balances age. A customer balance </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws309 gs2cb\">is written off when it is considered that there is no reason<span class=\"ls53f ws308\">able expectation that the amount will be collected and legal </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws306 gs2cc\">enforcement activities have ceased. </div>An analysis of the gross carrying amount of trade receivables <span class=\"ls54f ws303\">showing credit risk exposure by age of the outstanding balance </span>is as follows: <table class=\"s w43b h18c\" id=\"_734e59df-144f-461b-b8e6-8d4720b6cc4f\"><tr><td></td><td></td><td class=\"t m0 x3dc h12f y3c17 ffa fsae fc4 sc0 ls538 ws369\">1\u201330 days </td><td class=\"t m0 x236 h12f y3c17 ffa fsae fc4 sc0 ls56d ws38c\">31\u201360 days </td><td class=\"t m0 x237 h12f y3c17 ffa fsae fc4 sc0 ls536 ws361\">61\u201390 days </td><td class=\"t m0 x58d h12f y3c17 ffa fsae fc4 sc0 ls538 ws369\">91+ days </td><td></td></tr><tr><td></td><td class=\"t m0 x6c1 h12f y3c18 ffa fsae fc4 sc0 ls569 ws372\">Not yet due </td><td class=\"t m0 x37e h12f y3c18 ffa fsae fc4 sc0 ls56d ws2\">overdue </td><td class=\"t m0 x5a6 h12f y3c18 ffa fsae fc4 sc0 ls56d ws2\">overdue </td><td class=\"t m0 x66b h12f y3c18 ffa fsae fc4 sc0 ls536 ws2\">overdue </td><td class=\"t m0 x58d h12f y3c18 ffa fsae fc4 sc0 ls56d ws2\">overdue </td><td class=\"t m0 x239 h12f y3c18 ffa fsae fc4 sc0 ls56f ws2\">Total </td></tr><tr><td class=\"t m0 x1c1 h12f y3c19 ffa fsae fc4 sc0 ls569 ws312\">Trade receivables at 30 September 2025 </td><td class=\"t m0 x5e9 h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x30d h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x4df h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x381 h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x630 h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3baf w43c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54d ws300\">Expected credit loss rate<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c2 y3baf w43d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">1%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c3 y3baf w43e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5cb ws2\">3%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c4 y3baf w43f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5cb ws2\">8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c5 y3baf we4 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls575 ws2\">13%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c6 y3baf w440 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">41%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c7 y3baf w396 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aef w441 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53d ws302\">Estimated total gross carrying amount at default<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c8 y3aef w287 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">276<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a4 y3aef w442 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">19<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c9 y3aef w153 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ca y3aef w77 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x6cb y3aef w146 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54b ws2\">13<span class=\"_ _399\"> </span></div></td><td class=\"c n x6cc y3aef w432 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">318<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c1a ff9 fsaf fc4 sc0 ls53d ws302\">Expected credit loss </td><td class=\"c n x6cd y3948 w3f7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls540 ws2\">(3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ce y3948 w5a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6cf y3948 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d0 y3948 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d1 y3948 wb3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(5)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d2 y3948 w3ee h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54d ws2\">(9)<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w443 h18d\" id=\"_b3aec9a8-e03d-4a03-b7d7-e0dc1fe491e8\"><tr><td></td><td></td><td class=\"t m0 x667 h12e y3c1b ff9 fsae fc4 sc0 ls576 ws31a\">1\u201330 days </td><td class=\"t m0 x6d3 h12e y3c1b ff9 fsae fc4 sc0 ls56f ws314\">31\u201360 days </td><td class=\"t m0 x28a h12e y3c1b ff9 fsae fc4 sc0 ls56f ws314\">61\u201390 days </td><td class=\"t m0 x4da h12e y3c1b ff9 fsae fc4 sc0 ls5c6 ws358\">91+ days </td><td></td></tr><tr><td></td><td class=\"t m0 x30c h12e y3c1c ff9 fsae fc4 sc0 ls577 ws373\">Not yet due </td><td class=\"t m0 x30f h12e y3c1d ff9 fsae fc4 sc0 ls56f ws2\">overdue </td><td class=\"t m0 x3fd h12e y3c1d ff9 fsae fc4 sc0 ls56f ws2\">overdue </td><td class=\"t m0 x4c5 h12e y3c1d ff9 fsae fc4 sc0 ls56f ws2\">overdue </td><td class=\"t m0 x37d h12e y3c1d ff9 fsae fc4 sc0 ls56f ws2\">overdue </td><td class=\"t m0 x287 h12e y3c1c ff9 fsae fc4 sc0 ls570 ws2\">Total </td></tr><tr><td class=\"t m0 x1c1 h12e y3c1e ff9 fsae fc4 sc0 ls56f ws314\">Trade receivables at 30 September 2024 </td><td class=\"t m0 x6d4 h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x30d h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x4df h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x66c h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x2d8 h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3c1f w444 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">Expected credit loss rate<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d5 y3c1f w1b1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">1%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d6 y3c1f w445 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">3%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d7 y3c1f w446 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">9%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d8 y3c1f w447 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">16%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d9 y3c1f w448 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">59%<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td class=\"c n x1bb y3aee w449 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">Estimated total gross carrying amount at default<span class=\"_ _399\"> </span></div></td><td class=\"c n x6da y3aee w44a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">239<span class=\"_ _399\"> </span></div></td><td class=\"c n x6db y3aee w44b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">17<span class=\"_ _399\"> </span></div></td><td class=\"c n x6dc y3aee w1f9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x6dd y3aee w44c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x6de y3aee w44d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">10<span class=\"_ _399\"> </span></div></td><td class=\"c n x6df y3aee w44e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">275<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w44f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">Expected credit loss<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e0 y3947 w450 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e1 y3947 w451 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e2 y3947 w408 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e3 y3947 w128 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e4 y3947 w452 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">(6)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e5 y3947 w453 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">(10)<span class=\"_ _399\"> </span></div></td></tr></table>Included in selling and administrative ex<span class=\"ls561 ws306\">penses in the income statement is a<span class=\"fce ls7 ws2\"> <span class=\"fc4 ls541\">debit</span> </span><span class=\"ls53d ws300\">of \u00a37m (2024: debit of \u00a36m) in relation to </span></span>receivables credit losses.  The maximum exposure to credit risk at the end of the reporting <span class=\"_ _0\"></span><span class=\"ls549 ws2fc\">period is the fair value of each class of receivables mention<span class=\"_ _5\"></span>ed<span class=\"ls7 ws2\"> </span></span>above. The Group held no collateral as security. The carryin<span class=\"ws308\">g value of trade receivables approximate their fair value.</span><span class=\"ws308\"> </span>8.2 Trade and other payables Accounting policy Trade payables and other payables are recognised initially at<span class=\"ws303\"> fair value and subsequently measured at amortised cost </span>using the effective interest method.<span class=\"_ _399\"> </span><table class=\"s w2b0 h174\" id=\"_2fd41858-5dc2-41df-95e1-df339b725dd7\"><tr><td></td><td class=\"t m0 x1da h12f y3c20 ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c21 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c22 ffa fsae fc4 sc0 ls56f ws314\">Current trade and other payables can be analysed as follows: </td><td class=\"t m0 x1b5 h12f y3c22 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c22 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ab0 w454 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws304\">Trade payables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e6 y3ab0 w455 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">52<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e7 y3ab0 w456 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws2\">38<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3af8 w457 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls543 ws2fb\">Other tax and social security payable<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e8 y3af8 w458 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">47<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e9 y3af8 w459 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws2\">39<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c23 ff9 fsaf fc4 sc0 ls561 ws306\">Other payables </td><td class=\"c n x203 y3ab3 w45a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">38<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ea y3ab3 w45b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls545 ws2\">50<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c24 ff9 fsaf fc4 sc0 ls552 ws32e\">Accruals  </td><td class=\"c n x20c y3ab5 w8e h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">296<span class=\"_ _399\"> </span></div></td><td class=\"c n x6eb y3ab5 w45c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws2\">278<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x20c y3948 w1ae h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">433<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ec y3948 w45d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls57e ws2\">405<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w2a3 h18e\" id=\"_bcc5f605-3bd9-433c-9239-19f846a1757c\"><tr><td></td><td class=\"t m0 x1da h12f y3c25 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c25 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c26 ffa fsae fc4 sc0 ls56f ws2f0\">Non-current trade and other payables can be analysed as follows: </td><td class=\"t m0 x1b5 h12f y3c26 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c26 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3947 w45e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws2fa\">Other payables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ed y3947 w3eb h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">8<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ee y3947 w2a5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws2\">3<span class=\"_ _399\"> </span></div></td></tr></table>8.3 Deferred income Accounting policy If amounts received or receivable from a customer exceed<span class=\"ls53d ws300\"> revenue recognised for a contract, a contract liability </span>is recognised. The Group uses the term \u201cdeferred income\u201d fo<span class=\"_ _0\"></span><span class=\"ls547 ws30c\">r a contract liability. Contract liabilities primarily reflect </span>invoices due or payments received in advance of revenue<span class=\"ls543 ws2f2\"> recognition. Deferred income is unwound as related </span>performance obligations are satisfied.<span class=\"_ _399\"> </span>In all material respects, current deferred <span class=\"ls53f ws2fd\">income at 1 October 2024 was recognised as revenue during the year and the current </span>deferred income recorded at 30 September 2025 is expected to <span class=\"ls53f ws30d\">be recognised as revenue in the next financial year. Deferred </span>income presented in non-current liabilities <span class=\"ls53f\">is expected to be recognised as revenue <span class=\"_ _0\"></span><span class=\"ls543\">in more than 12 months. Other than the </span></span>recognition and unwind of deferred income from the sale of s<span class=\"ws2fb\">ubscription and maintenance and support contracts, there were </span>no significant changes in contract liability balances during the year.",
   "dimensions": {
    "concept": "thesagegroupplc:DisclosureOfWorkingCapital",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-378": {
   "value": "8.1 Trade and other receivables Accounting policy Trade receivables and contract assets Trade receivables are recognised initially at fair value and s<span class=\"ls53d ws2fb\">ubsequently measured at amortised cost using the effective </span>interest method, less an allowance for expected credit losses. The Group uses the term \u201cTrade receivables\u201d for contract receivables. These are recognised when the right to consideration is unconditional. Typically, the Group invoices fees<span class=\"ls53d ws300\"> for perpetual licences on contract closure and delivery. </span>For performance obligations satisfied over time, judgement <span class=\"ls543 ws302\">is required in determining whether a right to consideration </span>is unconditional. In such situations, a receivable is recogni<span class=\"ls543 ws304\">sed for the transaction price of the non<span class=\"_ _0\"></span>-cancellable portion </span>of the contract when the Group starts satisfying the pe<span class=\"ws302\">rformance obligation, including a<span class=\"ls541 ws30b\">rrangements where customers </span></span>pay over time taking into consideration the contractual terms and the nature of the customer\u2019s payment arrangements. When revenue recognised in respect of a customer contract exceeds amounts received or receivable from the customer a contract asset is recognised.  The carrying amounts of trade receivables and contract assets ar<span class=\"ls53e ws2f2\">e reduced by allowances for expected credit losses using </span>the simplified approach under IFRS 9. The Group uses a matrix<span class=\"ls53f ws308\"> approach to determine the allowance, with default rates </span>assessed for each country in which the Group operates. The <span class=\"ws2fc\">default rates applied are based on the ageing of the </span>receivable, past experience of credit losses, and forward-l<span class=\"ls561 ws306\">ooking information. An allowance <span class=\"ws30d\">for a receivable\u2019s estimated </span></span>lifetime expected credit losses is first recorded when the receivable is initially recognised, and subsequently adjusted to reflect changes in credit risk until the balance is collect<span class=\"ls543 ws30d\">ed. In the event that management considers that a receivable </span>cannot be collected, the balance is written off.  Incremental costs of obtaining customer contracts The incremental costs of obtaining customer contracts are capita<span class=\"ls54d ws302\">lised under IFRS 15. Contract acquisition costs prim<span class=\"_ _0\"></span>arily </span>consist of sales commissions earned by the Gr<span class=\"ws317\">oup\u2019s sales force and business partners.  </span>Judgement is required in determinin<span class=\"ls543\">g the amounts to be capitalised, particul<span class=\"ls53c ws2fd\">arly where the commissions are based on </span></span>cumulative targets. The Group capitalises such cumulative <span class=\"ls53f ws308\">target commissions for all customer contracts that count </span>towards the cumulative target but only if nothing other <span class=\"ls561 ws306\">than obtaining customer contracts can contribute to achieving </span>the cumulative target.  The capitalised assets are amortised over the period during <span class=\"ls561 ws30b\">which the related revenue is recognised, which may extend </span>beyond the initial contract term where the Group expects to be<span class=\"ls560 ws30a\">nefit from future renewals as a result of incurring the costs. </span>Typically, either the Group does not pay sales commissions <span class=\"ls561\">for customer contract renewals or such commissions are not </span>commensurate with the commissions paid for new contracts. <span class=\"ws306\">Consequently, the Group amortises sales com<span class=\"_ _0\"></span>missions paid </span>for new customer contracts on a straight-line basis over <span class=\"ls543\">the expected contract life includi<span class=\"ws306\">ng probable contract renewals. </span></span>Judgement is required in estimating these contract lives. In<span class=\"ws300\"> exercising this judgement, the Group considers respective </span>renewal history adjusted for indications that the renewal <span class=\"ls54d ws306\">history is not fully indicative of future renewals.  </span>The amortisation periods range from one year to eight<span class=\"ls543 ws2f4\"> years depending on the type of commission arrangement. </span>Amortisation of the capitalised costs of obtaining <span class=\"ls552 ws2fc\">customer contracts is reported within selling and </span>administrative expenses. <table class=\"s w2a3 h189\" id=\"_d32c0bd7-4dc2-41a5-a970-39d12aa55867\"><tr><td></td><td class=\"t m0 x1da h12f y3c06 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c07 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c08 ffa fsae fc4 sc0 ls56b ws2\">Non-current: </td><td class=\"t m0 x1b5 h12f y3c08 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c08 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3af8 w42a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls548 ws2f8\">Customer acquisition costs<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ad y3af8 w42b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">135<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ae y3af8 w42c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls540 ws2\">131<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b01 w42d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws308\">Other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6af y3b01 w2c9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b0 y3b01 w42e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c09 ff9 fsaf fc4 sc0 ls542 ws2\">Prepayments </td><td class=\"c n x1eb y3b02 w77 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b1 y3b02 w42f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls546 ws2\">1<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x1c2 y3948 w75 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">144<span class=\"_ _399\"> </span></div></td><td class=\"c n x1ff y3948 w7b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws2\">137<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w430 h18a\" id=\"_04abdec9-5c22-47d6-9753-2d9e2eb59dff\"><tr><td></td><td class=\"t m0 x1da h12f y3c0a ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c0b ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c0c ffa fsae fc4 sc0 ls535 ws2\">Current: </td><td class=\"t m0 x1b5 h12f y3c0c ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c0c ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3c0d w431 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws303\">Trade receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b2 y3c0d w432 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">318<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b3 y3c0d w3e2 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">275<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3c0e w433 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws30b\">Less: allowance for expected credit losses<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b4 y3c0e w3ee h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54d ws2\">(9)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b5 y3c0e w434 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54e ws2\">(10)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c0f ff9 fsaf fc4 sc0 ls543 ws2f4\">Trade receivables\u2014net </td><td class=\"c n x20c y3ab0 w8c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">309<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b6 y3ab0 w3be h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">265<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3af8 w42d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws308\">Other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b7 y3af8 w398 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">27<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b8 y3af8 w2c6 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls550 ws2\">24<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c10 ff9 fsaf fc4 sc0 ls542 ws2\">Prepayments </td><td class=\"c n x203 y3ab3 w2d3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">86<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c4 y3ab3 w3b1 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws2\">69<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c11 ff9 fsaf fc4 sc0 ls548 ws2f8\">Customer acquisition costs </td><td class=\"c n x483 y3b02 w435 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54a ws2\">49<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b9 y3b02 w398 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls57e ws2\">46<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x1c2 y3948 w436 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws2\">471<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ba y3948 w87 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54c ws2\">404<span class=\"_ _399\"> </span></div></td></tr></table>The Group has incurred \u00a3170m (2024: \u00a3164m) to obtain custome<span class=\"ws306\">r contracts and an amortisation exp<span class=\"ls548 ws302\">ense of \u00a3164m (2024: \u00a3157m) </span></span>was recognised in operating profit during the year. There were no material contract assets.<span class=\"_ _0\"></span> <table class=\"s w437 h18b\" id=\"_73a5de69-1b8b-49a4-86a8-5a5d7c8c66aa\"><tr><td></td><td class=\"t m0 x1da h12f y3c12 ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c13 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c14 ffa fsae fc4 sc0 ls55a ws372\">Movements on the Group allowance for expected credit losses of trade receivables were as follows: </td><td class=\"t m0 x1b5 h12f y3c14 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c14 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3b28 w438 h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws302\">At 1 October<span class=\"_ _399\"> </span></div></td><td class=\"c n x6bb y3b28 w5d h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls551 ws2\">10<span class=\"_ _399\"> </span></div></td><td class=\"c n x6bc y3b28 w7d h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws2\">10<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y399f w439 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws30d\">Increase in allowance for expected credit losses<span class=\"_ _399\"> </span></div></td><td class=\"c n x6bd y399f w247 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x6be y399f w34b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls544 ws2\">4<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c15 ff9 fsaf fc4 sc0 ls53f ws308\">Receivables written off during the year as uncollectable </td><td class=\"c n x203 y3b57 w43a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53e ws2\">(4)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6bf y3b57 w2cb h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls563 ws2\">(4)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3c16 ffa fsaf fc4 sc0 ls545 ws304\">At 30 September </td><td class=\"c n x1eb y3947 w63 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls558 ws2\">9<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c0 y3947 w7d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws2\">10<span class=\"_ _399\"> </span></div></td></tr></table>The Group\u2019s credit risk on trade and other receivables is p<span class=\"ls54d ws302\">rimarily attributable to trade receivables. The Group has<span class=\"_ _5\"></span> </span>no significant concentrations of credit risk since the risk is <span class=\"ls543 ws30d\">spread over a large number of unrelated counterparties. </span>The Group\u2019s businesses implement policies, <span class=\"ls561 ws2fc\">procedures<span class=\"_ _0\"></span>, and controls to manage custome<span class=\"ls53d ws300\">r credit risk. Outstanding balances are </span></span>regularly monitored and reviewed to identify any change in ri<span class=\"ws30d\">sk profile. The Group recognises a loss allowance against trade </span>receivables using the simplified approach under IFRS 9. The am<span class=\"ls53f ws308\">ount of the allowance reflects the lifetime expected credit </span>losses measured using historical payment default rates determined for each geographical market in which the Group operates. The historical default rates are adjusted where necessary if they do<span class=\"ls54d ws32e\"> not reflect the level of future expected credit losses, fo<span class=\"_ _5\"></span><span class=\"ls546 ws2\">r </span></span>example because of changes in the local economy or other commerc<span class=\"ls53f ws308\">ial considerations. The allowance for expected credit losses </span>is calculated using a provision matrix. The amount of the allowa<span class=\"ls561 ws306\">nce increases as outstanding balances age. A customer balance </span>is written off when it is considered that there is no reason<span class=\"ls53f ws308\">able expectation that the amount will be collected and legal </span>enforcement activities have ceased. An analysis of the gross carrying amount of trade receivables <span class=\"ls54f ws303\">showing credit risk exposure by age of the outstanding balance </span>is as follows: <table class=\"s w43b h18c\" id=\"_734e59df-144f-461b-b8e6-8d4720b6cc4f\"><tr><td></td><td></td><td class=\"t m0 x3dc h12f y3c17 ffa fsae fc4 sc0 ls538 ws369\">1\u201330 days </td><td class=\"t m0 x236 h12f y3c17 ffa fsae fc4 sc0 ls56d ws38c\">31\u201360 days </td><td class=\"t m0 x237 h12f y3c17 ffa fsae fc4 sc0 ls536 ws361\">61\u201390 days </td><td class=\"t m0 x58d h12f y3c17 ffa fsae fc4 sc0 ls538 ws369\">91+ days </td><td></td></tr><tr><td></td><td class=\"t m0 x6c1 h12f y3c18 ffa fsae fc4 sc0 ls569 ws372\">Not yet due </td><td class=\"t m0 x37e h12f y3c18 ffa fsae fc4 sc0 ls56d ws2\">overdue </td><td class=\"t m0 x5a6 h12f y3c18 ffa fsae fc4 sc0 ls56d ws2\">overdue </td><td class=\"t m0 x66b h12f y3c18 ffa fsae fc4 sc0 ls536 ws2\">overdue </td><td class=\"t m0 x58d h12f y3c18 ffa fsae fc4 sc0 ls56d ws2\">overdue </td><td class=\"t m0 x239 h12f y3c18 ffa fsae fc4 sc0 ls56f ws2\">Total </td></tr><tr><td class=\"t m0 x1c1 h12f y3c19 ffa fsae fc4 sc0 ls569 ws312\">Trade receivables at 30 September 2025 </td><td class=\"t m0 x5e9 h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x30d h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x4df h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x381 h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x630 h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3baf w43c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54d ws300\">Expected credit loss rate<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c2 y3baf w43d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">1%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c3 y3baf w43e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5cb ws2\">3%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c4 y3baf w43f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5cb ws2\">8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c5 y3baf we4 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls575 ws2\">13%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c6 y3baf w440 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">41%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c7 y3baf w396 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aef w441 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53d ws302\">Estimated total gross carrying amount at default<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c8 y3aef w287 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">276<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a4 y3aef w442 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">19<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c9 y3aef w153 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ca y3aef w77 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x6cb y3aef w146 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54b ws2\">13<span class=\"_ _399\"> </span></div></td><td class=\"c n x6cc y3aef w432 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">318<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c1a ff9 fsaf fc4 sc0 ls53d ws302\">Expected credit loss </td><td class=\"c n x6cd y3948 w3f7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls540 ws2\">(3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ce y3948 w5a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6cf y3948 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d0 y3948 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d1 y3948 wb3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(5)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d2 y3948 w3ee h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54d ws2\">(9)<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w443 h18d\" id=\"_b3aec9a8-e03d-4a03-b7d7-e0dc1fe491e8\"><tr><td></td><td></td><td class=\"t m0 x667 h12e y3c1b ff9 fsae fc4 sc0 ls576 ws31a\">1\u201330 days </td><td class=\"t m0 x6d3 h12e y3c1b ff9 fsae fc4 sc0 ls56f ws314\">31\u201360 days </td><td class=\"t m0 x28a h12e y3c1b ff9 fsae fc4 sc0 ls56f ws314\">61\u201390 days </td><td class=\"t m0 x4da h12e y3c1b ff9 fsae fc4 sc0 ls5c6 ws358\">91+ days </td><td></td></tr><tr><td></td><td class=\"t m0 x30c h12e y3c1c ff9 fsae fc4 sc0 ls577 ws373\">Not yet due </td><td class=\"t m0 x30f h12e y3c1d ff9 fsae fc4 sc0 ls56f ws2\">overdue </td><td class=\"t m0 x3fd h12e y3c1d ff9 fsae fc4 sc0 ls56f ws2\">overdue </td><td class=\"t m0 x4c5 h12e y3c1d ff9 fsae fc4 sc0 ls56f ws2\">overdue </td><td class=\"t m0 x37d h12e y3c1d ff9 fsae fc4 sc0 ls56f ws2\">overdue </td><td class=\"t m0 x287 h12e y3c1c ff9 fsae fc4 sc0 ls570 ws2\">Total </td></tr><tr><td class=\"t m0 x1c1 h12e y3c1e ff9 fsae fc4 sc0 ls56f ws314\">Trade receivables at 30 September 2024 </td><td class=\"t m0 x6d4 h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x30d h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x4df h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x66c h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x2d8 h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3c1f w444 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">Expected credit loss rate<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d5 y3c1f w1b1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">1%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d6 y3c1f w445 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">3%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d7 y3c1f w446 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">9%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d8 y3c1f w447 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">16%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d9 y3c1f w448 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">59%<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td class=\"c n x1bb y3aee w449 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">Estimated total gross carrying amount at default<span class=\"_ _399\"> </span></div></td><td class=\"c n x6da y3aee w44a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">239<span class=\"_ _399\"> </span></div></td><td class=\"c n x6db y3aee w44b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">17<span class=\"_ _399\"> </span></div></td><td class=\"c n x6dc y3aee w1f9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x6dd y3aee w44c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x6de y3aee w44d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">10<span class=\"_ _399\"> </span></div></td><td class=\"c n x6df y3aee w44e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">275<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w44f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">Expected credit loss<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e0 y3947 w450 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e1 y3947 w451 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e2 y3947 w408 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e3 y3947 w128 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e4 y3947 w452 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">(6)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e5 y3947 w453 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">(10)<span class=\"_ _399\"> </span></div></td></tr></table>Included in selling and administrative ex<span class=\"ls561 ws306\">penses in the income statement is a<span class=\"fce ls7 ws2\"> <span class=\"fc4 ls541\">debit</span> </span><span class=\"ls53d ws300\">of \u00a37m (2024: debit of \u00a36m) in relation to </span></span>receivables credit losses.  The maximum exposure to credit risk at the end of the reporting <span class=\"_ _0\"></span><span class=\"ls549 ws2fc\">period is the fair value of each class of receivables mention<span class=\"_ _5\"></span>ed<span class=\"ls7 ws2\"> </span></span>above. The Group held no collateral as security. The carryin<span class=\"ws308\">g value of trade receivables approximate their fair value.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-359": {
   "value": "8.1 Trade and other receivables Accounting policy Trade receivables and contract assets Trade receivables are recognised initially at fair value and s<span class=\"ls53d ws2fb\">ubsequently measured at amortised cost using the effective </span>interest method, less an allowance for expected credit losses. The Group uses the term \u201cTrade receivables\u201d for contract receivables. These are recognised when the right to consideration is unconditional. Typically, the Group invoices fees<span class=\"ls53d ws300\"> for perpetual licences on contract closure and delivery. </span>For performance obligations satisfied over time, judgement <span class=\"ls543 ws302\">is required in determining whether a right to consideration </span>is unconditional. In such situations, a receivable is recogni<span class=\"ls543 ws304\">sed for the transaction price of the non<span class=\"_ _0\"></span>-cancellable portion </span>of the contract when the Group starts satisfying the pe<span class=\"ws302\">rformance obligation, including a<span class=\"ls541 ws30b\">rrangements where customers </span></span>pay over time taking into consideration the contractual terms and the nature of the customer\u2019s payment arrangements. When revenue recognised in respect of a customer contract exceeds amounts received or receivable from the customer a contract asset is recognised.  The carrying amounts of trade receivables and contract assets ar<span class=\"ls53e ws2f2\">e reduced by allowances for expected credit losses using </span>the simplified approach under IFRS 9. The Group uses a matrix<span class=\"ls53f ws308\"> approach to determine the allowance, with default rates </span>assessed for each country in which the Group operates. The <span class=\"ws2fc\">default rates applied are based on the ageing of the </span>receivable, past experience of credit losses, and forward-l<span class=\"ls561 ws306\">ooking information. An allowance <span class=\"ws30d\">for a receivable\u2019s estimated </span></span>lifetime expected credit losses is first recorded when the receivable is initially recognised, and subsequently adjusted to reflect changes in credit risk until the balance is collect<span class=\"ls543 ws30d\">ed. In the event that management considers that a receivable </span>cannot be collected, the balance is written off.  Incremental costs of obtaining customer contracts The incremental costs of obtaining customer contracts are capita<span class=\"ls54d ws302\">lised under IFRS 15. Contract acquisition costs prim<span class=\"_ _0\"></span>arily </span>consist of sales commissions earned by the Gr<span class=\"ws317\">oup\u2019s sales force and business partners.  </span>Judgement is required in determinin<span class=\"ls543\">g the amounts to be capitalised, particul<span class=\"ls53c ws2fd\">arly where the commissions are based on </span></span>cumulative targets. The Group capitalises such cumulative <span class=\"ls53f ws308\">target commissions for all customer contracts that count </span>towards the cumulative target but only if nothing other <span class=\"ls561 ws306\">than obtaining customer contracts can contribute to achieving </span>the cumulative target.  The capitalised assets are amortised over the period during <span class=\"ls561 ws30b\">which the related revenue is recognised, which may extend </span>beyond the initial contract term where the Group expects to be<span class=\"ls560 ws30a\">nefit from future renewals as a result of incurring the costs. </span>Typically, either the Group does not pay sales commissions <span class=\"ls561\">for customer contract renewals or such commissions are not </span>commensurate with the commissions paid for new contracts. <span class=\"ws306\">Consequently, the Group amortises sales com<span class=\"_ _0\"></span>missions paid </span>for new customer contracts on a straight-line basis over <span class=\"ls543\">the expected contract life includi<span class=\"ws306\">ng probable contract renewals. </span></span>Judgement is required in estimating these contract lives. In<span class=\"ws300\"> exercising this judgement, the Group considers respective </span>renewal history adjusted for indications that the renewal <span class=\"ls54d ws306\">history is not fully indicative of future renewals.  </span>The amortisation periods range from one year to eight<span class=\"ls543 ws2f4\"> years depending on the type of commission arrangement. </span>Amortisation of the capitalised costs of obtaining <span class=\"ls552 ws2fc\">customer contracts is reported within selling and </span>administrative expenses. <table class=\"s w2a3 h189\" id=\"_d32c0bd7-4dc2-41a5-a970-39d12aa55867\"><tr><td></td><td class=\"t m0 x1da h12f y3c06 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c07 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c08 ffa fsae fc4 sc0 ls56b ws2\">Non-current: </td><td class=\"t m0 x1b5 h12f y3c08 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c08 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3af8 w42a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls548 ws2f8\">Customer acquisition costs<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ad y3af8 w42b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">135<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ae y3af8 w42c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls540 ws2\">131<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b01 w42d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws308\">Other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6af y3b01 w2c9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b0 y3b01 w42e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c09 ff9 fsaf fc4 sc0 ls542 ws2\">Prepayments </td><td class=\"c n x1eb y3b02 w77 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b1 y3b02 w42f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls546 ws2\">1<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x1c2 y3948 w75 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">144<span class=\"_ _399\"> </span></div></td><td class=\"c n x1ff y3948 w7b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws2\">137<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w430 h18a\" id=\"_04abdec9-5c22-47d6-9753-2d9e2eb59dff\"><tr><td></td><td class=\"t m0 x1da h12f y3c0a ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c0b ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c0c ffa fsae fc4 sc0 ls535 ws2\">Current: </td><td class=\"t m0 x1b5 h12f y3c0c ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c0c ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3c0d w431 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws303\">Trade receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b2 y3c0d w432 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">318<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b3 y3c0d w3e2 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">275<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3c0e w433 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws30b\">Less: allowance for expected credit losses<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b4 y3c0e w3ee h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54d ws2\">(9)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b5 y3c0e w434 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54e ws2\">(10)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c0f ff9 fsaf fc4 sc0 ls543 ws2f4\">Trade receivables\u2014net </td><td class=\"c n x20c y3ab0 w8c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">309<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b6 y3ab0 w3be h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">265<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3af8 w42d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws308\">Other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b7 y3af8 w398 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">27<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b8 y3af8 w2c6 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls550 ws2\">24<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c10 ff9 fsaf fc4 sc0 ls542 ws2\">Prepayments </td><td class=\"c n x203 y3ab3 w2d3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">86<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c4 y3ab3 w3b1 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws2\">69<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c11 ff9 fsaf fc4 sc0 ls548 ws2f8\">Customer acquisition costs </td><td class=\"c n x483 y3b02 w435 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54a ws2\">49<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b9 y3b02 w398 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls57e ws2\">46<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x1c2 y3948 w436 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws2\">471<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ba y3948 w87 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54c ws2\">404<span class=\"_ _399\"> </span></div></td></tr></table>The Group has incurred \u00a3170m (2024: \u00a3164m) to obtain custome<span class=\"ws306\">r contracts and an amortisation exp<span class=\"ls548 ws302\">ense of \u00a3164m (2024: \u00a3157m) </span></span>was recognised in operating profit during the year. There were no material contract assets.<span class=\"_ _0\"></span> <table class=\"s w437 h18b\" id=\"_73a5de69-1b8b-49a4-86a8-5a5d7c8c66aa\"><tr><td></td><td class=\"t m0 x1da h12f y3c12 ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c13 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c14 ffa fsae fc4 sc0 ls55a ws372\">Movements on the Group allowance for expected credit losses of trade receivables were as follows: </td><td class=\"t m0 x1b5 h12f y3c14 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c14 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3b28 w438 h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws302\">At 1 October<span class=\"_ _399\"> </span></div></td><td class=\"c n x6bb y3b28 w5d h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls551 ws2\">10<span class=\"_ _399\"> </span></div></td><td class=\"c n x6bc y3b28 w7d h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws2\">10<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y399f w439 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws30d\">Increase in allowance for expected credit losses<span class=\"_ _399\"> </span></div></td><td class=\"c n x6bd y399f w247 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x6be y399f w34b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls544 ws2\">4<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c15 ff9 fsaf fc4 sc0 ls53f ws308\">Receivables written off during the year as uncollectable </td><td class=\"c n x203 y3b57 w43a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53e ws2\">(4)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6bf y3b57 w2cb h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls563 ws2\">(4)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3c16 ffa fsaf fc4 sc0 ls545 ws304\">At 30 September </td><td class=\"c n x1eb y3947 w63 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls558 ws2\">9<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c0 y3947 w7d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws2\">10<span class=\"_ _399\"> </span></div></td></tr></table>The Group\u2019s credit risk on trade and other receivables is p<span class=\"ls54d ws302\">rimarily attributable to trade receivables. The Group has<span class=\"_ _5\"></span> </span>no significant concentrations of credit risk since the risk is <span class=\"ls543 ws30d\">spread over a large number of unrelated counterparties. </span>The Group\u2019s businesses implement policies, <span class=\"ls561 ws2fc\">procedures<span class=\"_ _0\"></span>, and controls to manage custome<span class=\"ls53d ws300\">r credit risk. Outstanding balances are </span></span>regularly monitored and reviewed to identify any change in ri<span class=\"ws30d\">sk profile. The Group recognises a loss allowance against trade </span>receivables using the simplified approach under IFRS 9. The am<span class=\"ls53f ws308\">ount of the allowance reflects the lifetime expected credit </span>losses measured using historical payment default rates determined for each geographical market in which the Group operates. The historical default rates are adjusted where necessary if they do<span class=\"ls54d ws32e\"> not reflect the level of future expected credit losses, fo<span class=\"_ _5\"></span><span class=\"ls546 ws2\">r </span></span>example because of changes in the local economy or other commerc<span class=\"ls53f ws308\">ial considerations. The allowance for expected credit losses </span>is calculated using a provision matrix. The amount of the allowa<span class=\"ls561 ws306\">nce increases as outstanding balances age. A customer balance </span>is written off when it is considered that there is no reason<span class=\"ls53f ws308\">able expectation that the amount will be collected and legal </span>enforcement activities have ceased.<div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws302 gs2ce\">An analysis of the gross carrying amount of trade receivables <span class=\"ls54f ws303\">showing credit risk exposure by age of the outstanding balance </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls555 ws327 gs2cf\">is as follows: </div><div class=\"gs2d0\"><table class=\"s w43b h18c\" id=\"_734e59df-144f-461b-b8e6-8d4720b6cc4f\"><tr><td></td><td></td><td class=\"t m0 x3dc h12f y3c17 ffa fsae fc4 sc0 ls538 ws369\">1\u201330 days </td><td class=\"t m0 x236 h12f y3c17 ffa fsae fc4 sc0 ls56d ws38c\">31\u201360 days </td><td class=\"t m0 x237 h12f y3c17 ffa fsae fc4 sc0 ls536 ws361\">61\u201390 days </td><td class=\"t m0 x58d h12f y3c17 ffa fsae fc4 sc0 ls538 ws369\">91+ days </td><td></td></tr><tr><td></td><td class=\"t m0 x6c1 h12f y3c18 ffa fsae fc4 sc0 ls569 ws372\">Not yet due </td><td class=\"t m0 x37e h12f y3c18 ffa fsae fc4 sc0 ls56d ws2\">overdue </td><td class=\"t m0 x5a6 h12f y3c18 ffa fsae fc4 sc0 ls56d ws2\">overdue </td><td class=\"t m0 x66b h12f y3c18 ffa fsae fc4 sc0 ls536 ws2\">overdue </td><td class=\"t m0 x58d h12f y3c18 ffa fsae fc4 sc0 ls56d ws2\">overdue </td><td class=\"t m0 x239 h12f y3c18 ffa fsae fc4 sc0 ls56f ws2\">Total </td></tr><tr><td class=\"t m0 x1c1 h12f y3c19 ffa fsae fc4 sc0 ls569 ws312\">Trade receivables at 30 September 2025 </td><td class=\"t m0 x5e9 h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x30d h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x4df h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x381 h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x630 h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3baf w43c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54d ws300\">Expected credit loss rate<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c2 y3baf w43d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">1%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c3 y3baf w43e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5cb ws2\">3%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c4 y3baf w43f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5cb ws2\">8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c5 y3baf we4 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls575 ws2\">13%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c6 y3baf w440 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">41%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c7 y3baf w396 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aef w441 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53d ws302\">Estimated total gross carrying amount at default<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c8 y3aef w287 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">276<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a4 y3aef w442 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">19<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c9 y3aef w153 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ca y3aef w77 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x6cb y3aef w146 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54b ws2\">13<span class=\"_ _399\"> </span></div></td><td class=\"c n x6cc y3aef w432 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">318<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c1a ff9 fsaf fc4 sc0 ls53d ws302\">Expected credit loss </td><td class=\"c n x6cd y3948 w3f7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls540 ws2\">(3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ce y3948 w5a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6cf y3948 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d0 y3948 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d1 y3948 wb3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(5)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d2 y3948 w3ee h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54d ws2\">(9)<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"gs2d1\"><table class=\"s w443 h18d\" id=\"_b3aec9a8-e03d-4a03-b7d7-e0dc1fe491e8\"><tr><td></td><td></td><td class=\"t m0 x667 h12e y3c1b ff9 fsae fc4 sc0 ls576 ws31a\">1\u201330 days </td><td class=\"t m0 x6d3 h12e y3c1b ff9 fsae fc4 sc0 ls56f ws314\">31\u201360 days </td><td class=\"t m0 x28a h12e y3c1b ff9 fsae fc4 sc0 ls56f ws314\">61\u201390 days </td><td class=\"t m0 x4da h12e y3c1b ff9 fsae fc4 sc0 ls5c6 ws358\">91+ days </td><td></td></tr><tr><td></td><td class=\"t m0 x30c h12e y3c1c ff9 fsae fc4 sc0 ls577 ws373\">Not yet due </td><td class=\"t m0 x30f h12e y3c1d ff9 fsae fc4 sc0 ls56f ws2\">overdue </td><td class=\"t m0 x3fd h12e y3c1d ff9 fsae fc4 sc0 ls56f ws2\">overdue </td><td class=\"t m0 x4c5 h12e y3c1d ff9 fsae fc4 sc0 ls56f ws2\">overdue </td><td class=\"t m0 x37d h12e y3c1d ff9 fsae fc4 sc0 ls56f ws2\">overdue </td><td class=\"t m0 x287 h12e y3c1c ff9 fsae fc4 sc0 ls570 ws2\">Total </td></tr><tr><td class=\"t m0 x1c1 h12e y3c1e ff9 fsae fc4 sc0 ls56f ws314\">Trade receivables at 30 September 2024 </td><td class=\"t m0 x6d4 h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x30d h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x4df h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x66c h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x2d8 h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3c1f w444 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">Expected credit loss rate<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d5 y3c1f w1b1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">1%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d6 y3c1f w445 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">3%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d7 y3c1f w446 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">9%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d8 y3c1f w447 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">16%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d9 y3c1f w448 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">59%<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td class=\"c n x1bb y3aee w449 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">Estimated total gross carrying amount at default<span class=\"_ _399\"> </span></div></td><td class=\"c n x6da y3aee w44a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">239<span class=\"_ _399\"> </span></div></td><td class=\"c n x6db y3aee w44b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">17<span class=\"_ _399\"> </span></div></td><td class=\"c n x6dc y3aee w1f9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x6dd y3aee w44c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x6de y3aee w44d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">10<span class=\"_ _399\"> </span></div></td><td class=\"c n x6df y3aee w44e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">275<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w44f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">Expected credit loss<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e0 y3947 w450 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e1 y3947 w451 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e2 y3947 w408 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e3 y3947 w128 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e4 y3947 w452 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">(6)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e5 y3947 w453 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">(10)<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs2d2\">Included in selling and administrative ex<span class=\"ls561 ws306\">penses in the income statement is a<span class=\"fce ls7 ws2\"> <span class=\"fc4 ls541\">debit</span> </span><span class=\"ls53d ws300\">of \u00a37m (2024: debit of \u00a36m) in relation to </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws300 gs2d3\">receivables credit losses.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2f2 gs2d4\">The maximum exposure to credit risk at the end of the reporting <span class=\"_ _0\"></span><span class=\"ls549 ws2fc\">period is the fair value of each class of receivables mention<span class=\"_ _5\"></span>ed<span class=\"ls7 ws2\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs2d5\">above. The Group held no collateral as security. The carryin<span class=\"ws308\">g value of trade receivables approximate their fair value.</span><span class=\"ws308\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "Accounting policy Trade receivables and contract assets Trade receivables are recognised initially at fair value and s<span class=\"ls53d ws2fb\">ubsequently measured at amortised cost using the effective </span>interest method, less an allowance for expected credit losses. The Group uses the term \u201cTrade receivables\u201d for contract receivables. These are recognised when the right to consideration is unconditional. Typically, the Group invoices fees<span class=\"ls53d ws300\"> for perpetual licences on contract closure and delivery. </span>For performance obligations satisfied over time, judgement <span class=\"ls543 ws302\">is required in determining whether a right to consideration </span>is unconditional. In such situations, a receivable is recogni<span class=\"ls543 ws304\">sed for the transaction price of the non<span class=\"_ _0\"></span>-cancellable portion </span>of the contract when the Group starts satisfying the pe<span class=\"ws302\">rformance obligation, including a<span class=\"ls541 ws30b\">rrangements where customers </span></span>pay over time taking into consideration the contractual terms and the nature of the customer\u2019s payment arrangements. When revenue recognised in respect of a customer contract exceeds amounts received or receivable from the customer a contract asset is recognised.  The carrying amounts of trade receivables and contract assets ar<span class=\"ls53e ws2f2\">e reduced by allowances for expected credit losses using </span>the simplified approach under IFRS 9. The Group uses a matrix<span class=\"ls53f ws308\"> approach to determine the allowance, with default rates </span>assessed for each country in which the Group operates. The <span class=\"ws2fc\">default rates applied are based on the ageing of the </span>receivable, past experience of credit losses, and forward-l<span class=\"ls561 ws306\">ooking information. An allowance <span class=\"ws30d\">for a receivable\u2019s estimated </span></span>lifetime expected credit losses is first recorded when the receivable is initially recognised, and subsequently adjusted to reflect changes in credit risk until the balance is collect<span class=\"ls543 ws30d\">ed. In the event that management considers that a receivable </span>cannot be collected, the balance is written off.  Incremental costs of obtaining customer contracts The incremental costs of obtaining customer contracts are capita<span class=\"ls54d ws302\">lised under IFRS 15. Contract acquisition costs prim<span class=\"_ _0\"></span>arily </span>consist of sales commissions earned by the Gr<span class=\"ws317\">oup\u2019s sales force and business partners.  </span>Judgement is required in determinin<span class=\"ls543\">g the amounts to be capitalised, particul<span class=\"ls53c ws2fd\">arly where the commissions are based on </span></span>cumulative targets. The Group capitalises such cumulative <span class=\"ls53f ws308\">target commissions for all customer contracts that count </span>towards the cumulative target but only if nothing other <span class=\"ls561 ws306\">than obtaining customer contracts can contribute to achieving </span>the cumulative target.  The capitalised assets are amortised over the period during <span class=\"ls561 ws30b\">which the related revenue is recognised, which may extend </span>beyond the initial contract term where the Group expects to be<span class=\"ls560 ws30a\">nefit from future renewals as a result of incurring the costs. </span>Typically, either the Group does not pay sales commissions <span class=\"ls561\">for customer contract renewals or such commissions are not </span>commensurate with the commissions paid for new contracts. <span class=\"ws306\">Consequently, the Group amortises sales com<span class=\"_ _0\"></span>missions paid </span>for new customer contracts on a straight-line basis over <span class=\"ls543\">the expected contract life includi<span class=\"ws306\">ng probable contract renewals. </span></span>Judgement is required in estimating these contract lives. In<span class=\"ws300\"> exercising this judgement, the Group considers respective </span>renewal history adjusted for indications that the renewal <span class=\"ls54d ws306\">history is not fully indicative of future renewals.  </span>The amortisation periods range from one year to eight<span class=\"ls543 ws2f4\"> years depending on the type of commission arrangement. </span>Amortisation of the capitalised costs of obtaining <span class=\"ls552 ws2fc\">customer contracts is reported within selling and </span>administrative expenses. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "Accounting policy Trade receivables and contract assets Trade receivables are recognised initially at fair value and s<span class=\"ls53d ws2fb\">ubsequently measured at amortised cost using the effective </span>interest method, less an allowance for expected credit losses. The Group uses the term \u201cTrade receivables\u201d for contract receivables. These are recognised when the right to consideration is unconditional. Typically, the Group invoices fees<span class=\"ls53d ws300\"> for perpetual licences on contract closure and delivery. </span>For performance obligations satisfied over time, judgement <span class=\"ls543 ws302\">is required in determining whether a right to consideration </span>is unconditional. In such situations, a receivable is recogni<span class=\"ls543 ws304\">sed for the transaction price of the non<span class=\"_ _0\"></span>-cancellable portion </span>of the contract when the Group starts satisfying the pe<span class=\"ws302\">rformance obligation, including a<span class=\"ls541 ws30b\">rrangements where customers </span></span>pay over time taking into consideration the contractual terms and the nature of the customer\u2019s payment arrangements. When revenue recognised in respect of a customer contract exceeds amounts received or receivable from the customer a contract asset is recognised.  The carrying amounts of trade receivables and contract assets ar<span class=\"ls53e ws2f2\">e reduced by allowances for expected credit losses using </span>the simplified approach under IFRS 9. The Group uses a matrix<span class=\"ls53f ws308\"> approach to determine the allowance, with default rates </span>assessed for each country in which the Group operates. The <span class=\"ws2fc\">default rates applied are based on the ageing of the </span>receivable, past experience of credit losses, and forward-l<span class=\"ls561 ws306\">ooking information. An allowance <span class=\"ws30d\">for a receivable\u2019s estimated </span></span>lifetime expected credit losses is first recorded when the receivable is initially recognised, and subsequently adjusted to reflect changes in credit risk until the balance is collect<span class=\"ls543 ws30d\">ed. In the event that management considers that a receivable </span>cannot be collected, the balance is written off.  Incremental costs of obtaining customer contracts The incremental costs of obtaining customer contracts are capita<span class=\"ls54d ws302\">lised under IFRS 15. Contract acquisition costs prim<span class=\"_ _0\"></span>arily </span>consist of sales commissions earned by the Gr<span class=\"ws317\">oup\u2019s sales force and business partners.  </span>Judgement is required in determinin<span class=\"ls543\">g the amounts to be capitalised, particul<span class=\"ls53c ws2fd\">arly where the commissions are based on </span></span>cumulative targets. The Group capitalises such cumulative <span class=\"ls53f ws308\">target commissions for all customer contracts that count </span>towards the cumulative target but only if nothing other <span class=\"ls561 ws306\">than obtaining customer contracts can contribute to achieving </span>the cumulative target.  The capitalised assets are amortised over the period during <span class=\"ls561 ws30b\">which the related revenue is recognised, which may extend </span>beyond the initial contract term where the Group expects to be<span class=\"ls560 ws30a\">nefit from future renewals as a result of incurring the costs. </span>Typically, either the Group does not pay sales commissions <span class=\"ls561\">for customer contract renewals or such commissions are not </span>commensurate with the commissions paid for new contracts. <span class=\"ws306\">Consequently, the Group amortises sales com<span class=\"_ _0\"></span>missions paid </span>for new customer contracts on a straight-line basis over <span class=\"ls543\">the expected contract life includi<span class=\"ws306\">ng probable contract renewals. </span></span>Judgement is required in estimating these contract lives. In<span class=\"ws300\"> exercising this judgement, the Group considers respective </span>renewal history adjusted for indications that the renewal <span class=\"ls54d ws306\">history is not fully indicative of future renewals.  </span>The amortisation periods range from one year to eight<span class=\"ls543 ws2f4\"> years depending on the type of commission arrangement. </span>Amortisation of the capitalised costs of obtaining <span class=\"ls552 ws2fc\">customer contracts is reported within selling and </span>administrative expenses. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "<table class=\"s w2a3 h189\" id=\"_d32c0bd7-4dc2-41a5-a970-39d12aa55867\"><tr><td></td><td class=\"t m0 x1da h12f y3c06 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c07 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c08 ffa fsae fc4 sc0 ls56b ws2\">Non-current: </td><td class=\"t m0 x1b5 h12f y3c08 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c08 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3af8 w42a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls548 ws2f8\">Customer acquisition costs<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ad y3af8 w42b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">135<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ae y3af8 w42c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls540 ws2\">131<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b01 w42d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws308\">Other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6af y3b01 w2c9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b0 y3b01 w42e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c09 ff9 fsaf fc4 sc0 ls542 ws2\">Prepayments </td><td class=\"c n x1eb y3b02 w77 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b1 y3b02 w42f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls546 ws2\">1<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x1c2 y3948 w75 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">144<span class=\"_ _399\"> </span></div></td><td class=\"c n x1ff y3948 w7b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws2\">137<span class=\"_ _399\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "<table class=\"s w2a3 h189\" id=\"_d32c0bd7-4dc2-41a5-a970-39d12aa55867\"><tr><td></td><td class=\"t m0 x1da h12f y3c06 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c07 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c08 ffa fsae fc4 sc0 ls56b ws2\">Non-current: </td><td class=\"t m0 x1b5 h12f y3c08 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c08 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3af8 w42a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls548 ws2f8\">Customer acquisition costs<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ad y3af8 w42b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">135<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ae y3af8 w42c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls540 ws2\">131<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b01 w42d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws308\">Other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6af y3b01 w2c9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b0 y3b01 w42e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c09 ff9 fsaf fc4 sc0 ls542 ws2\">Prepayments </td><td class=\"c n x1eb y3b02 w77 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b1 y3b02 w42f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls546 ws2\">1<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x1c2 y3948 w75 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">144<span class=\"_ _399\"> </span></div></td><td class=\"c n x1ff y3948 w7b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws2\">137<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w430 h18a\" id=\"_04abdec9-5c22-47d6-9753-2d9e2eb59dff\"><tr><td></td><td class=\"t m0 x1da h12f y3c0a ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c0b ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c0c ffa fsae fc4 sc0 ls535 ws2\">Current: </td><td class=\"t m0 x1b5 h12f y3c0c ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c0c ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3c0d w431 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws303\">Trade receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b2 y3c0d w432 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">318<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b3 y3c0d w3e2 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">275<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3c0e w433 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws30b\">Less: allowance for expected credit losses<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b4 y3c0e w3ee h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54d ws2\">(9)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b5 y3c0e w434 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54e ws2\">(10)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c0f ff9 fsaf fc4 sc0 ls543 ws2f4\">Trade receivables\u2014net </td><td class=\"c n x20c y3ab0 w8c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">309<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b6 y3ab0 w3be h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">265<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3af8 w42d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws308\">Other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b7 y3af8 w398 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">27<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b8 y3af8 w2c6 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls550 ws2\">24<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c10 ff9 fsaf fc4 sc0 ls542 ws2\">Prepayments </td><td class=\"c n x203 y3ab3 w2d3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">86<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c4 y3ab3 w3b1 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws2\">69<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c11 ff9 fsaf fc4 sc0 ls548 ws2f8\">Customer acquisition costs </td><td class=\"c n x483 y3b02 w435 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54a ws2\">49<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b9 y3b02 w398 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls57e ws2\">46<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x1c2 y3948 w436 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws2\">471<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ba y3948 w87 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54c ws2\">404<span class=\"_ _399\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "<table class=\"s w430 h18a\" id=\"_04abdec9-5c22-47d6-9753-2d9e2eb59dff\"><tr><td></td><td class=\"t m0 x1da h12f y3c0a ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c0b ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c0c ffa fsae fc4 sc0 ls535 ws2\">Current: </td><td class=\"t m0 x1b5 h12f y3c0c ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c0c ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3c0d w431 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws303\">Trade receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b2 y3c0d w432 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">318<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b3 y3c0d w3e2 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">275<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3c0e w433 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws30b\">Less: allowance for expected credit losses<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b4 y3c0e w3ee h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54d ws2\">(9)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b5 y3c0e w434 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54e ws2\">(10)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c0f ff9 fsaf fc4 sc0 ls543 ws2f4\">Trade receivables\u2014net </td><td class=\"c n x20c y3ab0 w8c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">309<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b6 y3ab0 w3be h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">265<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3af8 w42d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws308\">Other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b7 y3af8 w398 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">27<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b8 y3af8 w2c6 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls550 ws2\">24<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c10 ff9 fsaf fc4 sc0 ls542 ws2\">Prepayments </td><td class=\"c n x203 y3ab3 w2d3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">86<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c4 y3ab3 w3b1 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws2\">69<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c11 ff9 fsaf fc4 sc0 ls548 ws2f8\">Customer acquisition costs </td><td class=\"c n x483 y3b02 w435 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54a ws2\">49<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b9 y3b02 w398 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls57e ws2\">46<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x1c2 y3948 w436 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws2\">471<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ba y3948 w87 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54c ws2\">404<span class=\"_ _399\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "<table class=\"s w430 h18a\" id=\"_04abdec9-5c22-47d6-9753-2d9e2eb59dff\"><tr><td></td><td class=\"t m0 x1da h12f y3c0a ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c0b ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c0c ffa fsae fc4 sc0 ls535 ws2\">Current: </td><td class=\"t m0 x1b5 h12f y3c0c ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c0c ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3c0d w431 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws303\">Trade receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b2 y3c0d w432 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">318<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b3 y3c0d w3e2 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">275<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3c0e w433 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws30b\">Less: allowance for expected credit losses<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b4 y3c0e w3ee h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54d ws2\">(9)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b5 y3c0e w434 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54e ws2\">(10)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c0f ff9 fsaf fc4 sc0 ls543 ws2f4\">Trade receivables\u2014net </td><td class=\"c n x20c y3ab0 w8c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">309<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b6 y3ab0 w3be h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">265<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3af8 w42d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws308\">Other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b7 y3af8 w398 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">27<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b8 y3af8 w2c6 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls550 ws2\">24<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c10 ff9 fsaf fc4 sc0 ls542 ws2\">Prepayments </td><td class=\"c n x203 y3ab3 w2d3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">86<span class=\"_ _399\"> </span></div></td><td class=\"c n x4c4 y3ab3 w3b1 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws2\">69<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c11 ff9 fsaf fc4 sc0 ls548 ws2f8\">Customer acquisition costs </td><td class=\"c n x483 y3b02 w435 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54a ws2\">49<span class=\"_ _399\"> </span></div></td><td class=\"c n x6b9 y3b02 w398 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls57e ws2\">46<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x1c2 y3948 w436 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws2\">471<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ba y3948 w87 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54c ws2\">404<span class=\"_ _399\"> </span></div></td></tr></table>The Group has incurred \u00a3170m (2024: \u00a3164m) to obtain custome<span class=\"ws306\">r contracts and an amortisation exp<span class=\"ls548 ws302\">ense of \u00a3164m (2024: \u00a3157m) </span></span>was recognised in operating profit during the year. There were no material contract assets.<span class=\"_ _0\"></span> <table class=\"s w437 h18b\" id=\"_73a5de69-1b8b-49a4-86a8-5a5d7c8c66aa\"><tr><td></td><td class=\"t m0 x1da h12f y3c12 ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c13 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c14 ffa fsae fc4 sc0 ls55a ws372\">Movements on the Group allowance for expected credit losses of trade receivables were as follows: </td><td class=\"t m0 x1b5 h12f y3c14 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c14 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3b28 w438 h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws302\">At 1 October<span class=\"_ _399\"> </span></div></td><td class=\"c n x6bb y3b28 w5d h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls551 ws2\">10<span class=\"_ _399\"> </span></div></td><td class=\"c n x6bc y3b28 w7d h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws2\">10<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y399f w439 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws30d\">Increase in allowance for expected credit losses<span class=\"_ _399\"> </span></div></td><td class=\"c n x6bd y399f w247 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x6be y399f w34b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls544 ws2\">4<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c15 ff9 fsaf fc4 sc0 ls53f ws308\">Receivables written off during the year as uncollectable </td><td class=\"c n x203 y3b57 w43a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53e ws2\">(4)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6bf y3b57 w2cb h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls563 ws2\">(4)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3c16 ffa fsaf fc4 sc0 ls545 ws304\">At 30 September </td><td class=\"c n x1eb y3947 w63 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls558 ws2\">9<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c0 y3947 w7d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws2\">10<span class=\"_ _399\"> </span></div></td></tr></table>The Group\u2019s credit risk on trade and other receivables is p<span class=\"ls54d ws302\">rimarily attributable to trade receivables. The Group has<span class=\"_ _5\"></span> </span>no significant concentrations of credit risk since the risk is <span class=\"ls543 ws30d\">spread over a large number of unrelated counterparties. </span>The Group\u2019s businesses implement policies, <span class=\"ls561 ws2fc\">procedures<span class=\"_ _0\"></span>, and controls to manage custome<span class=\"ls53d ws300\">r credit risk. Outstanding balances are </span></span>regularly monitored and reviewed to identify any change in ri<span class=\"ws30d\">sk profile. The Group recognises a loss allowance against trade </span>receivables using the simplified approach under IFRS 9. The am<span class=\"ls53f ws308\">ount of the allowance reflects the lifetime expected credit </span>losses measured using historical payment default rates determined for each geographical market in which the Group operates. The historical default rates are adjusted where necessary if they do<span class=\"ls54d ws32e\"> not reflect the level of future expected credit losses, fo<span class=\"_ _5\"></span><span class=\"ls546 ws2\">r </span></span>example because of changes in the local economy or other commerc<span class=\"ls53f ws308\">ial considerations. The allowance for expected credit losses </span>is calculated using a provision matrix. The amount of the allowa<span class=\"ls561 ws306\">nce increases as outstanding balances age. A customer balance </span>is written off when it is considered that there is no reason<span class=\"ls53f ws308\">able expectation that the amount will be collected and legal </span>enforcement activities have ceased. An analysis of the gross carrying amount of trade receivables <span class=\"ls54f ws303\">showing credit risk exposure by age of the outstanding balance </span>is as follows: <table class=\"s w43b h18c\" id=\"_734e59df-144f-461b-b8e6-8d4720b6cc4f\"><tr><td></td><td></td><td class=\"t m0 x3dc h12f y3c17 ffa fsae fc4 sc0 ls538 ws369\">1\u201330 days </td><td class=\"t m0 x236 h12f y3c17 ffa fsae fc4 sc0 ls56d ws38c\">31\u201360 days </td><td class=\"t m0 x237 h12f y3c17 ffa fsae fc4 sc0 ls536 ws361\">61\u201390 days </td><td class=\"t m0 x58d h12f y3c17 ffa fsae fc4 sc0 ls538 ws369\">91+ days </td><td></td></tr><tr><td></td><td class=\"t m0 x6c1 h12f y3c18 ffa fsae fc4 sc0 ls569 ws372\">Not yet due </td><td class=\"t m0 x37e h12f y3c18 ffa fsae fc4 sc0 ls56d ws2\">overdue </td><td class=\"t m0 x5a6 h12f y3c18 ffa fsae fc4 sc0 ls56d ws2\">overdue </td><td class=\"t m0 x66b h12f y3c18 ffa fsae fc4 sc0 ls536 ws2\">overdue </td><td class=\"t m0 x58d h12f y3c18 ffa fsae fc4 sc0 ls56d ws2\">overdue </td><td class=\"t m0 x239 h12f y3c18 ffa fsae fc4 sc0 ls56f ws2\">Total </td></tr><tr><td class=\"t m0 x1c1 h12f y3c19 ffa fsae fc4 sc0 ls569 ws312\">Trade receivables at 30 September 2025 </td><td class=\"t m0 x5e9 h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x30d h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x4df h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x381 h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x630 h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3c19 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3baf w43c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54d ws300\">Expected credit loss rate<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c2 y3baf w43d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">1%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c3 y3baf w43e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5cb ws2\">3%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c4 y3baf w43f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5cb ws2\">8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c5 y3baf we4 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls575 ws2\">13%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c6 y3baf w440 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">41%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c7 y3baf w396 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aef w441 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53d ws302\">Estimated total gross carrying amount at default<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c8 y3aef w287 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">276<span class=\"_ _399\"> </span></div></td><td class=\"c n x3a4 y3aef w442 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">19<span class=\"_ _399\"> </span></div></td><td class=\"c n x6c9 y3aef w153 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ca y3aef w77 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x6cb y3aef w146 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54b ws2\">13<span class=\"_ _399\"> </span></div></td><td class=\"c n x6cc y3aef w432 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">318<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c1a ff9 fsaf fc4 sc0 ls53d ws302\">Expected credit loss </td><td class=\"c n x6cd y3948 w3f7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls540 ws2\">(3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ce y3948 w5a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6cf y3948 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d0 y3948 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d1 y3948 wb3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(5)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d2 y3948 w3ee h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54d ws2\">(9)<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w443 h18d\" id=\"_b3aec9a8-e03d-4a03-b7d7-e0dc1fe491e8\"><tr><td></td><td></td><td class=\"t m0 x667 h12e y3c1b ff9 fsae fc4 sc0 ls576 ws31a\">1\u201330 days </td><td class=\"t m0 x6d3 h12e y3c1b ff9 fsae fc4 sc0 ls56f ws314\">31\u201360 days </td><td class=\"t m0 x28a h12e y3c1b ff9 fsae fc4 sc0 ls56f ws314\">61\u201390 days </td><td class=\"t m0 x4da h12e y3c1b ff9 fsae fc4 sc0 ls5c6 ws358\">91+ days </td><td></td></tr><tr><td></td><td class=\"t m0 x30c h12e y3c1c ff9 fsae fc4 sc0 ls577 ws373\">Not yet due </td><td class=\"t m0 x30f h12e y3c1d ff9 fsae fc4 sc0 ls56f ws2\">overdue </td><td class=\"t m0 x3fd h12e y3c1d ff9 fsae fc4 sc0 ls56f ws2\">overdue </td><td class=\"t m0 x4c5 h12e y3c1d ff9 fsae fc4 sc0 ls56f ws2\">overdue </td><td class=\"t m0 x37d h12e y3c1d ff9 fsae fc4 sc0 ls56f ws2\">overdue </td><td class=\"t m0 x287 h12e y3c1c ff9 fsae fc4 sc0 ls570 ws2\">Total </td></tr><tr><td class=\"t m0 x1c1 h12e y3c1e ff9 fsae fc4 sc0 ls56f ws314\">Trade receivables at 30 September 2024 </td><td class=\"t m0 x6d4 h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x30d h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x4df h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x66c h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x2d8 h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c1e ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3c1f w444 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">Expected credit loss rate<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d5 y3c1f w1b1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">1%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d6 y3c1f w445 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">3%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d7 y3c1f w446 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">9%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d8 y3c1f w447 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">16%<span class=\"_ _399\"> </span></div></td><td class=\"c n x6d9 y3c1f w448 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">59%<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td class=\"c n x1bb y3aee w449 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">Estimated total gross carrying amount at default<span class=\"_ _399\"> </span></div></td><td class=\"c n x6da y3aee w44a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">239<span class=\"_ _399\"> </span></div></td><td class=\"c n x6db y3aee w44b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">17<span class=\"_ _399\"> </span></div></td><td class=\"c n x6dc y3aee w1f9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x6dd y3aee w44c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x6de y3aee w44d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">10<span class=\"_ _399\"> </span></div></td><td class=\"c n x6df y3aee w44e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fd\">275<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w44f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">Expected credit loss<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e0 y3947 w450 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e1 y3947 w451 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e2 y3947 w408 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e3 y3947 w128 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e4 y3947 w452 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">(6)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e5 y3947 w453 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws30a\">(10)<span class=\"_ _399\"> </span></div></td></tr></table>Included in selling and administrative ex<span class=\"ls561 ws306\">penses in the income statement is a<span class=\"fce ls7 ws2\"> <span class=\"fc4 ls541\">debit</span> </span><span class=\"ls53d ws300\">of \u00a37m (2024: debit of \u00a36m) in relation to </span></span>receivables credit losses.  The maximum exposure to credit risk at the end of the reporting <span class=\"_ _0\"></span><span class=\"ls549 ws2fc\">period is the fair value of each class of receivables mention<span class=\"_ _5\"></span>ed<span class=\"ls7 ws2\"> </span></span>above. The Group held no collateral as security. The carryin<span class=\"ws308\">g value of trade receivables approximate their fair value.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-360": {
   "value": "<div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls582 ws329 gs2d7\">8.2 Trade and other payables </div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58c ws334 gs2d8\">Accounting policy </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fb gs2d9\">Trade payables and other payables are recognised initially at<span class=\"ws303\"> fair value and subsequently measured at amortised cost </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws30b gs2da\">using the effective interest method.<span class=\"_ _399\"> </span></div><div class=\"gs2db\"><table class=\"s w2b0 h174\" id=\"_2fd41858-5dc2-41df-95e1-df339b725dd7\"><tr><td></td><td class=\"t m0 x1da h12f y3c20 ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c21 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c22 ffa fsae fc4 sc0 ls56f ws314\">Current trade and other payables can be analysed as follows: </td><td class=\"t m0 x1b5 h12f y3c22 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c22 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ab0 w454 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws304\">Trade payables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e6 y3ab0 w455 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">52<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e7 y3ab0 w456 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws2\">38<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3af8 w457 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls543 ws2fb\">Other tax and social security payable<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e8 y3af8 w458 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">47<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e9 y3af8 w459 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws2\">39<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c23 ff9 fsaf fc4 sc0 ls561 ws306\">Other payables </td><td class=\"c n x203 y3ab3 w45a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">38<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ea y3ab3 w45b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls545 ws2\">50<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c24 ff9 fsaf fc4 sc0 ls552 ws32e\">Accruals  </td><td class=\"c n x20c y3ab5 w8e h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">296<span class=\"_ _399\"> </span></div></td><td class=\"c n x6eb y3ab5 w45c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws2\">278<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x20c y3948 w1ae h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">433<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ec y3948 w45d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls57e ws2\">405<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"gs2dc\"><table class=\"s w2a3 h18e\" id=\"_bcc5f605-3bd9-433c-9239-19f846a1757c\"><tr><td></td><td class=\"t m0 x1da h12f y3c25 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c25 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c26 ffa fsae fc4 sc0 ls56f ws2f0\">Non-current trade and other payables can be analysed as follows: </td><td class=\"t m0 x1b5 h12f y3c26 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c26 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3947 w45e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws2fa\">Other payables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ed y3947 w3eb h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">8<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ee y3947 w2a5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws2\">3<span class=\"_ _399\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "8.2 Trade and other payables Accounting policy Trade payables and other payables are recognised initially at<span class=\"ws303\"> fair value and subsequently measured at amortised cost </span>using the effective interest method.<span class=\"_ _399\"> </span><table class=\"s w2b0 h174\" id=\"_2fd41858-5dc2-41df-95e1-df339b725dd7\"><tr><td></td><td class=\"t m0 x1da h12f y3c20 ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c21 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c22 ffa fsae fc4 sc0 ls56f ws314\">Current trade and other payables can be analysed as follows: </td><td class=\"t m0 x1b5 h12f y3c22 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c22 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ab0 w454 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws304\">Trade payables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e6 y3ab0 w455 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">52<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e7 y3ab0 w456 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws2\">38<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3af8 w457 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls543 ws2fb\">Other tax and social security payable<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e8 y3af8 w458 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">47<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e9 y3af8 w459 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws2\">39<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c23 ff9 fsaf fc4 sc0 ls561 ws306\">Other payables </td><td class=\"c n x203 y3ab3 w45a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">38<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ea y3ab3 w45b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls545 ws2\">50<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c24 ff9 fsaf fc4 sc0 ls552 ws32e\">Accruals  </td><td class=\"c n x20c y3ab5 w8e h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">296<span class=\"_ _399\"> </span></div></td><td class=\"c n x6eb y3ab5 w45c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws2\">278<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x20c y3948 w1ae h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">433<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ec y3948 w45d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls57e ws2\">405<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w2a3 h18e\" id=\"_bcc5f605-3bd9-433c-9239-19f846a1757c\"><tr><td></td><td class=\"t m0 x1da h12f y3c25 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c25 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c26 ffa fsae fc4 sc0 ls56f ws2f0\">Non-current trade and other payables can be analysed as follows: </td><td class=\"t m0 x1b5 h12f y3c26 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c26 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3947 w45e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws2fa\">Other payables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ed y3947 w3eb h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">8<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ee y3947 w2a5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws2\">3<span class=\"_ _399\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "8.2 Trade and other payables Accounting policy Trade payables and other payables are recognised initially at<span class=\"ws303\"> fair value and subsequently measured at amortised cost </span>using the effective interest method.<span class=\"_ _399\"> </span><table class=\"s w2b0 h174\" id=\"_2fd41858-5dc2-41df-95e1-df339b725dd7\"><tr><td></td><td class=\"t m0 x1da h12f y3c20 ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c21 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c22 ffa fsae fc4 sc0 ls56f ws314\">Current trade and other payables can be analysed as follows: </td><td class=\"t m0 x1b5 h12f y3c22 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c22 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ab0 w454 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws304\">Trade payables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e6 y3ab0 w455 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">52<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e7 y3ab0 w456 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws2\">38<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3af8 w457 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls543 ws2fb\">Other tax and social security payable<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e8 y3af8 w458 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">47<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e9 y3af8 w459 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws2\">39<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c23 ff9 fsaf fc4 sc0 ls561 ws306\">Other payables </td><td class=\"c n x203 y3ab3 w45a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">38<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ea y3ab3 w45b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls545 ws2\">50<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c24 ff9 fsaf fc4 sc0 ls552 ws32e\">Accruals  </td><td class=\"c n x20c y3ab5 w8e h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">296<span class=\"_ _399\"> </span></div></td><td class=\"c n x6eb y3ab5 w45c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws2\">278<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x20c y3948 w1ae h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">433<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ec y3948 w45d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls57e ws2\">405<span class=\"_ _399\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-379": {
   "value": "8.2 Trade and other payables Accounting policy Trade payables and other payables are recognised initially at<span class=\"ws303\"> fair value and subsequently measured at amortised cost </span>using the effective interest method.<span class=\"_ _399\"> </span><table class=\"s w2b0 h174\" id=\"_2fd41858-5dc2-41df-95e1-df339b725dd7\"><tr><td></td><td class=\"t m0 x1da h12f y3c20 ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c21 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c22 ffa fsae fc4 sc0 ls56f ws314\">Current trade and other payables can be analysed as follows: </td><td class=\"t m0 x1b5 h12f y3c22 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c22 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ab0 w454 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws304\">Trade payables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e6 y3ab0 w455 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">52<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e7 y3ab0 w456 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws2\">38<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3af8 w457 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls543 ws2fb\">Other tax and social security payable<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e8 y3af8 w458 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">47<span class=\"_ _399\"> </span></div></td><td class=\"c n x6e9 y3af8 w459 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws2\">39<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c23 ff9 fsaf fc4 sc0 ls561 ws306\">Other payables </td><td class=\"c n x203 y3ab3 w45a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">38<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ea y3ab3 w45b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls545 ws2\">50<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c24 ff9 fsaf fc4 sc0 ls552 ws32e\">Accruals  </td><td class=\"c n x20c y3ab5 w8e h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">296<span class=\"_ _399\"> </span></div></td><td class=\"c n x6eb y3ab5 w45c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws2\">278<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x20c y3948 w1ae h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">433<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ec y3948 w45d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls57e ws2\">405<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w2a3 h18e\" id=\"_bcc5f605-3bd9-433c-9239-19f846a1757c\"><tr><td></td><td class=\"t m0 x1da h12f y3c25 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c25 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c26 ffa fsae fc4 sc0 ls56f ws2f0\">Non-current trade and other payables can be analysed as follows: </td><td class=\"t m0 x1b5 h12f y3c26 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c26 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3947 w45e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws2fa\">Other payables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ed y3947 w3eb h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">8<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ee y3947 w2a5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws2\">3<span class=\"_ _399\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "Accounting policy Trade payables and other payables are recognised initially at<span class=\"ws303\"> fair value and subsequently measured at amortised cost </span>using the effective interest method.<span class=\"_ _399\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "<table class=\"s w2a3 h18e\" id=\"_bcc5f605-3bd9-433c-9239-19f846a1757c\"><tr><td></td><td class=\"t m0 x1da h12f y3c25 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c25 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c26 ffa fsae fc4 sc0 ls56f ws2f0\">Non-current trade and other payables can be analysed as follows: </td><td class=\"t m0 x1b5 h12f y3c26 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c26 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3947 w45e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls548 ws2fa\">Other payables<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ed y3947 w3eb h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">8<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ee y3947 w2a5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws2\">3<span class=\"_ _399\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-361": {
   "value": "8.3 Deferred income Accounting policy If amounts received or receivable from a customer exceed<span class=\"ls53d ws300\"> revenue recognised for a contract, a contract liability </span>is recognised. The Group uses the term \u201cdeferred income\u201d fo<span class=\"_ _0\"></span><span class=\"ls547 ws30c\">r a contract liability. Contract liabilities primarily reflect </span>invoices due or payments received in advance of revenue<span class=\"ls543 ws2f2\"> recognition. Deferred income is unwound as related </span>performance obligations are satisfied.<span class=\"_ _399\"> </span>In all material respects, current deferred <span class=\"ls53f ws2fd\">income at 1 October 2024 was recognised as revenue during the year and the current </span>deferred income recorded at 30 September 2025 is expected to <span class=\"ls53f ws30d\">be recognised as revenue in the next financial year. Deferred </span>income presented in non-current liabilities <span class=\"ls53f\">is expected to be recognised as revenue <span class=\"_ _0\"></span><span class=\"ls543\">in more than 12 months. Other than the </span></span>recognition and unwind of deferred income from the sale of s<span class=\"ws2fb\">ubscription and maintenance and support contracts, there were </span>no significant changes in contract liability balances during the year.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "Accounting policy If amounts received or receivable from a customer exceed<span class=\"ls53d ws300\"> revenue recognised for a contract, a contract liability </span>is recognised. The Group uses the term \u201cdeferred income\u201d fo<span class=\"_ _0\"></span><span class=\"ls547 ws30c\">r a contract liability. Contract liabilities primarily reflect </span>invoices due or payments received in advance of revenue<span class=\"ls543 ws2f2\"> recognition. Deferred income is unwound as related </span>performance obligations are satisfied.<span class=\"_ _399\"> </span>",
   "dimensions": {
    "concept": "thesagegroupplc:DescriptionOfAccountingPolicyForDeferredIncome",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-339": {
   "value": "9 Provisions This note provides details of the provisions recognised by<span class=\"ls547 ws302\"> the Group, where a liability exists of uncertain timing </span>or amount. The main estimates in this area relate to legal exposure, employee <span class=\"_ _0\"></span><span class=\"ls560 ws306\">severance, onerous contracts, interest on </span>uncertain tax provisions and dilapidation charges. This section also explains the accounting policies applied and the specific judgements and estimates made by the Directors in arriving at the value of these liabilities. Accounting policy A provision is recognised only when all three of the following conditions are met: \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53e ws2f2\">The Group has a present obligation (legal or constructive) as a result of a past event; </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53f ws308\">It is probable that an outflow of resources embodying economic benefits will be required <span class=\"ls560 ws30a\">to settle the obligation; and </span></span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws317\">A reliable estimate can be made of the amount of the obligation. </span></span>The amount recognised as a provision is the present value of <span class=\"ls560\">the best estimate of the expenditure required to settle the </span>present obligation at the end of the reporting period, i.e. the <span class=\"ls561 ws306\">present value of the amount that the Group would rationally </span>pay to settle the obligation at the balance sheet date or to transfer it to a third party. <div class=\"gsd3\"><table class=\"s w45f h18f\" id=\"_a72d3b66-4f99-441c-84a2-cde2c76dd646\"><tr><td></td><td class=\"t m0 x6ef h12f y3c27 ffa fsae fc4 sc0 ls56a ws2\">Restructuring </td><td class=\"t m0 x5e7 h12f y3c27 ffa fsae fc4 sc0 ls56b ws372\">Legal  </td><td class=\"t m0 x37f h12f y3c27 ffa fsae fc4 sc0 ls578 ws3b5\">Building  </td><td class=\"t m0 x28b h12f y3c27 ffa fsae fc4 sc0 ls577 ws2f0\">Other  </td><td class=\"t m0 x239 h12f y3c27 ffa fsae fc4 sc0 ls570 ws3a1\">Total  </td></tr><tr><td></td><td class=\"t m0 x6f0 h12f y3c28 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x5a9 h12f y3c28 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x6f1 h12f y3c28 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1b5 h12f y3c28 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3c28 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3c29 w460 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws2f2\">At 1 October 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n x6f2 y3c29 w461 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">7<span class=\"_ _399\"> </span></div></td><td class=\"c n x6f3 y3c29 w18d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">15<span class=\"_ _399\"> </span></div></td><td class=\"c n x6f4 y3c29 w2bf h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws2\">18<span class=\"_ _399\"> </span></div></td><td class=\"c n x6f5 y3c29 w462 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">7<span class=\"_ _399\"> </span></div></td><td class=\"c n x6f6 y3c29 w353 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">47</div></td></tr><tr><td class=\"c n x1bb y3c2a w463 h156\"><div class=\"t m0 x1ba h130 y3932 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls53d ws2fc\">Additional provision in the year<span class=\"_ _399\"> </span></span></span></div></td><td class=\"c n x6f7 y3c2a wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x6f8 y3c2a w464 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls575 ws2\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x6f9 y3c2a w88 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x6fa y3c2a w88 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x6fb y3c2a w5d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">10</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c2b ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls552 ws2fc\">Provision utilised in the year </span></span></td><td class=\"c n x249 y3a71 w58 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6fc y3a71 wb1 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls549 ws2\">(8)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6fd y3a71 wdd h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x6fe y3a71 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x6ff y3a71 w465 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(12)</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c2c ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls53f ws304\">Unused amount reversed </span></span></td><td class=\"c n x249 y3aa6 w5a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x700 y3aa6 w5a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x701 y3aa6 w5a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x702 y3aa6 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x703 y3aa6 w466 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls540 ws2\">(3)</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c2d ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls545 ws2f9\">Exchange movement </span></span></td><td class=\"c n x63b y39c7 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x704 y39c7 w56 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls552 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x705 y39c7 wdc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x706 y39c7 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x707 y39c7 w88 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3c2e ffa fsaf fc4 sc0 ls54c ws2f5\">At 30 September 2025 </td><td class=\"c n x63b y3947 w467 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x708 y3947 w146 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54b ws2\">13<span class=\"_ _399\"> </span></div></td><td class=\"c n x709 y3947 w468 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws2\">18<span class=\"_ _399\"> </span></div></td><td class=\"c n x70a y3947 wed h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">9<span class=\"_ _399\"> </span></div></td><td class=\"c n x70b y3947 w3f7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">44<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"gs2ec\"><table class=\"s w38f h190\" id=\"_d3acbda0-5070-4f06-9eda-41fc4abe2394\"><tr><td></td><td class=\"t m0 x6ef h12f y3c2f ffa fsae fc4 sc0 ls56a ws2\">Restructuring </td><td class=\"t m0 x5e7 h12f y3c2f ffa fsae fc4 sc0 ls56b ws372\">Legal  </td><td class=\"t m0 x37f h12f y3c2f ffa fsae fc4 sc0 ls578 ws3b5\">Building  </td><td class=\"t m0 x28b h12f y3c2f ffa fsae fc4 sc0 ls577 ws2f0\">Other  </td><td class=\"t m0 x239 h12f y3c2f ffa fsae fc4 sc0 ls570 ws3a1\">Total  </td></tr><tr><td></td><td class=\"t m0 x6f0 h12f y3c30 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x5a9 h12f y3c30 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x6f1 h12f y3c30 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1b5 h12f y3c30 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3c30 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3c31 ff9 fsaf fc4 sc0 ls560 ws30a\">Maturity profile <span class=\"_ _21e\"> </span><span class=\"ffa ls7 ws2\"> <span class=\"_ _fc\"> </span> <span class=\"_ _2a5\"> </span> <span class=\"_ _fc\"> </span> <span class=\"_ _140\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3c2a w469 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws304\">&lt; 1 year<span class=\"_ _399\"> </span></div></td><td class=\"c n x70c y3c2a wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x70d y3c2a wed h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">9<span class=\"_ _399\"> </span></div></td><td class=\"c n x70e y3c2a w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x70f y3c2a w63 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">9<span class=\"_ _399\"> </span></div></td><td class=\"c n x710 y3c2a w3d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">21<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c32 ff9 fsaf fc4 sc0 ls54f ws303\">1\u20132 years </td><td class=\"c n x711 y3a71 w39c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x712 y3a71 w77 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x713 y3a71 w46a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x714 y3a71 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x715 y3a71 w63 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">9<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c33 ff9 fsaf fc4 sc0 ls53c ws2f9\">2\u20135 years </td><td class=\"c n x63b y3aa6 w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x716 y3aa6 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x717 y3aa6 w3eb h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">8<span class=\"_ _399\"> </span></div></td><td class=\"c n x718 y3aa6 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x719 y3aa6 wc1 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls552 ws2\">11<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c34 ff9 fsaf fc4 sc0 ls53c ws2f9\">&gt; 5 years </td><td class=\"c n x63b y39e6 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x71a y39e6 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x71b y39e6 w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x71c y39e6 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x71d y39e6 w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3c35 ffa fsaf fc4 sc0 ls550 ws2fb\">At 30 September 2025 </td><td class=\"c n x63b y3947 w467 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x708 y3947 w146 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54b ws2\">13<span class=\"_ _399\"> </span></div></td><td class=\"c n x709 y3947 w468 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws2\">18<span class=\"_ _399\"> </span></div></td><td class=\"c n x70a y3947 wed h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">9<span class=\"_ _399\"> </span></div></td><td class=\"c n x70b y3947 w3f7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">44<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs2ed\">Restructuring provisions are for the estimated costs of Group <span class=\"ws2fd\">restructuring activities and mainly relate to employee severance </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws317 gs2ee\">which remains unpaid at the balance sheet date. These provisions<span class=\"ls549 ws2fc\"> will be utilised as obligations are settled which is current<span class=\"_ _5\"></span>ly<span class=\"ls7 ws2\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws2f2 gs2ef\">expected to be within five years. This includes the non-recurrin<span class=\"ls54f ws30b\">g restructuring costs recognised in previous years, of which \u00a31<span class=\"ls581 ws2\">m </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs2f0\">was utilised in the year, which remain unpaid at the balance sheet date. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gs2f1\">Legal provisions have been made in relation to ongoing disputes<span class=\"ls560 ws317\"> with third parties and other claims against the Group. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs2f2\">The amount and ageing of legal provisions is assessed regularly, based upon internal and external legal advice, as required.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs2f3\">Building provisions relate to dilapidation charges and property-related contracts that h<span class=\"ls54b ws2f2\">ave become onerous. The timing </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs2f4\">of the cash flows associated with building provisions is <span class=\"ls561 ws306\">dependent on the timing of l<span class=\"ls54b ws2f2\">ease agreement termination. </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs2f5\">Other provisions comprise mainly the interest related to uncerta<span class=\"ls552 ws309\">in tax penalties and those for the costs of warranty cover </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws300 gs2f6\">provided by the Group in respect of products sold to third <span class=\"ws309\">parties. The tim<span class=\"_ _0\"></span>ing of the cash flows associated with warranty </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws300 gs2f7\">provisions is spread over the period of warranty with <span class=\"ls53e ws301\">the majority of the claims expected in the first year.</span><span class=\"ls53e ws301\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "Accounting policy A provision is recognised only when all three of the following conditions are met: \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53e ws2f2\">The Group has a present obligation (legal or constructive) as a result of a past event; </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53f ws308\">It is probable that an outflow of resources embodying economic benefits will be required <span class=\"ls560 ws30a\">to settle the obligation; and </span></span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws317\">A reliable estimate can be made of the amount of the obligation. </span></span>The amount recognised as a provision is the present value of <span class=\"ls560\">the best estimate of the expenditure required to settle the </span>present obligation at the end of the reporting period, i.e. the <span class=\"ls561 ws306\">present value of the amount that the Group would rationally </span>pay to settle the obligation at the balance sheet date or to transfer it to a third party. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-340": {
   "value": "10 Deferred income tax  Deferred income tax is an accounting adjustment to recognise <span class=\"ls53e ws301\">liabilities or benefits that are expected to arise in the </span>future due to differences in the carrying value of assets and <span class=\"ws309\">liabilities and their respective tax bases. In this note we </span>outline the accounting policies, movements in the year on the deferred tax account and the net deferred tax asset or liability at the year end. A deferred tax asset represents a tax reduction that<span class=\"ls547 ws308\"> is expected to arise in a future period. </span>A deferred tax liability represents taxes which will become payable in a future period as a result of a current or previous transaction. Accounting policy Deferred tax liabilities are generally recognised for all taxa<span class=\"ls543 ws30d\">ble temporary differences and deferred tax assets are </span>recognised to the extent that it is probable that taxabl<span class=\"ls543 ws30d\">e profits will be available against which deductible temporary </span>differences can be utilised. Such assets and liabilities are not recognised if the temporary difference arises from goodwill or from the initial recognition (other than in a business combinat<span class=\"ls53e ws301\">ion) of other assets and liabilities in a transaction that </span>affects neither the taxable profit nor the accounting profit. Deferred tax liabilities are recognised for taxable temporary d<span class=\"ls552 ws309\">ifferences arising on investments in subsidiaries, except </span>where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax is calculated at the tax rates that are expected<span class=\"ws309\"> to apply in the period when the liability is settled or the </span>asset realised based on tax rates that have been enacted or<span class=\"ws306\"> substantively enacted at the end of the reporting period. </span>Tax assets and liabilities are offset when there is a legally<span class=\"ls547 ws2fd\"> enforceable right and there is an intention to settle the </span>balances net. <table class=\"s w46b h191\" id=\"_b8d55d70-835f-40ff-b6fb-889d960afcc6\"><tr><td></td><td class=\"t m0 x71e h12e y3c36 ff9 fsae fc4 sc0 ls569 ws2\">Other </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x71f h12e y3c37 ff9 fsae fc4 sc0 ls5c6 ws2\">intangible </td><td></td><td></td><td></td><td></td><td class=\"t m0 x62e h12e y3c37 ff9 fsae fc4 sc0 ls578 ws2\">Share </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x720 h12e y3c38 ff9 fsae fc4 sc0 ls5a4 ws2\">assets  </td><td></td><td class=\"t m0 x5a8 h12e y3c39 ff9 fsae fc4 sc0 ls55a ws2\">Accounting </td><td></td><td></td><td class=\"t m0 x400 h12e y3c3a ff9 fsae fc4 sc0 ls576 ws2\">options </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x71f h12e y3c3b ff9 fsae fc4 sc0 ls56b ws2\">(excluding </td><td class=\"t m0 x3fb h12e y3c3c ff9 fsae fc4 sc0 ls577 ws2\">Tax </td><td class=\"t m0 x721 h12e y3c3d ff9 fsae fc4 sc0 ls577 ws2\">provisions/ </td><td></td><td class=\"t m0 x289 h12e y3c3e ff9 fsae fc4 sc0 ls55a ws2\">Deferred </td><td class=\"t m0 x722 h12e y3c3b ff9 fsae fc4 sc0 ls538 ws2\">and </td><td class=\"t m0 x723 h12e y3c3f ff9 fsae fc4 sc0 ls57a ws2\">Capitalised </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x724 h12e y3c40 ff9 fsae fc4 sc0 ls535 ws2\">goodwill) </td><td class=\"t m0 x725 h12e y3c41 ff9 fsae fc4 sc0 ls577 ws2\">losses </td><td class=\"t m0 x379 h12e y3c42 ff9 fsae fc4 sc0 ls570 ws2\">accruals </td><td class=\"t m0 x283 h12e y3c43 ff9 fsae fc4 sc0 ls570 ws2\">Goodwill </td><td class=\"t m0 x241 h12e y3c44 ff9 fsae fc4 sc0 ls56f ws2\">revenue </td><td class=\"t m0 x28a h12e y3c41 ff9 fsae fc4 sc0 ls569 ws2\">awards </td><td class=\"t m0 x726 h12e y3c45 ff9 fsae fc4 sc0 ls55a ws3b6\">R&amp;D  </td><td class=\"t m0 x727 h12e y3c41 ff9 fsae fc4 sc0 ls577 ws2\">Other </td><td class=\"t m0 x287 h12e y3c41 ff9 fsae fc4 sc0 ls570 ws2\">Total </td></tr><tr><td class=\"t m0 x1c1 h12f y3c46 ffa fsae fc4 sc0 ls538 ws369\">Deferred tax  </td><td class=\"t m0 x728 h12e y3c47 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x30c h12e y3c48 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x66a h12e y3c48 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x729 h12e y3c48 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x58b h12e y3c49 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x72a h12e y3c49 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x286 h12e y3c4a ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x57e h12e y3c4a ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c4a ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3b83 w46c h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2fb\">At 30 September 2023<span class=\"_ _399\"> </span></div></td><td class=\"c n x72b y3b83 w104 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws3b7\">(45)</div></td><td class=\"c n x72c y3b83 w46d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws3b7\">23<span class=\"_ _399\"> </span></div></td><td class=\"c n x72d y3b83 w46e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws3b7\">10</div></td><td class=\"c n x5fe y3b83 w46f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws3b7\">(24)<span class=\"_ _399\"> </span></div></td><td class=\"c n x72e y3b83 w470 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws3b7\">16<span class=\"_ _399\"> </span></div></td><td class=\"c n x72f y3b83 w471 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws3b7\">20<span class=\"_ _399\"> </span></div></td><td class=\"c n x730 y3b83 w472 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws3b7\">37<span class=\"_ _399\"> </span></div></td><td class=\"c n x731 y3b83 w3d1 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws3b7\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x732 y3b83 w3e8 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws3b7\">38<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3c4b w473 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws32e\">Income statement credit/(debit)<span class=\"_ _399\"> </span></div></td><td class=\"c n x733 y3c4b w474 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws32e\">11</div></td><td class=\"c n x734 y3c4b w3d9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws32e\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x735 y3c4b w475 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws32e\">(5)<span class=\"_ _399\"> </span></div></td><td class=\"c n x736 y3c4b w476 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws32e\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x737 y3c4b w26e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws32e\">(13)<span class=\"_ _399\"> </span></div></td><td class=\"c n x738 y3c4b w477 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws32e\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x739 y3c4b w478 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws32e\">27</div></td><td class=\"c n x73a y3c4b w479 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws32e\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x73b y3c4b w47a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws32e\">22<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3c4c w47b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws302\">Acquisition or disposal of subsidiaries*<span class=\"_ _399\"> </span></div></td><td class=\"c n x73c y3c4c w211 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws302\">(1)</div></td><td class=\"c n x73d y3c4c w21b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws302\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x73e y3c4c w3d7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws302\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x73f y3c4c w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws302\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x740 y3c4c w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws302\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x741 y3c4c w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws302\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x742 y3c4c w3d1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws302\">1</div></td><td class=\"c n x743 y3c4c w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws302\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x744 y3c4c w3d1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws302\">1<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3c4d w47c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws303\">Other comprehensive income movement<span class=\"_ _399\"> </span></div></td><td class=\"c n x745 y3c4d w1d0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws303\">\u2013</div></td><td class=\"c n x746 y3c4d w1d0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x747 y3c4d w3e4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x748 y3c4d w3e6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x749 y3c4d w1d0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x74a y3c4d w47d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws303\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x74b y3c4d w1d0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws303\">\u2013</div></td><td class=\"c n x74c y3c4d w426 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws303\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x74d y3c4d w2a5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws303\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3c03 w3d8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">Exchange movement<span class=\"_ _399\"> </span></div></td><td class=\"c n x74e y3c03 w47e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">2</div></td><td class=\"c n x74f y3c03 w47f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x750 y3c03 w480 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x751 y3c03 w481 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x752 y3c03 w482 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x753 y3c03 w482 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x754 y3c03 w483 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">(4)</div></td><td class=\"c n x755 y3c03 w484 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x756 y3c03 w485 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws300\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3bcd w486 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls542 ws303\">At 30 September 2024*<span class=\"_ _399\"> </span></div></td><td class=\"c n x757 y3bcd w2f1 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws3b8\">(33)</div></td><td class=\"c n x758 y3bcd w2bd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws3b8\">21<span class=\"_ _399\"> </span></div></td><td class=\"c n x759 y3bcd w1cc h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws3b8\">6</div></td><td class=\"c n x75a y3bcd w487 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws3b8\">(24)<span class=\"_ _399\"> </span></div></td><td class=\"c n x75b y3bcd w44c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws3b8\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x75c y3bcd w488 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws3b8\">23<span class=\"_ _399\"> </span></div></td><td class=\"c n x75d y3bcd w89 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws3b8\">61</div></td><td class=\"c n x75e y3bcd w2da h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws3b8\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n x75f y3bcd w489 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws3b8\">62<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a71 w48a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws300\">Income statement credit/(debit)<span class=\"_ _399\"> </span></div></td><td class=\"c n x760 y3a71 w3d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">12</div></td><td class=\"c n x761 y3a71 w48b h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54e ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x762 y3a71 w153 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x763 y3a71 w88 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls551 ws2\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x764 y3a71 w3d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">12<span class=\"_ _399\"> </span></div></td><td class=\"c n x765 y3a71 wdd h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54e ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x766 y3a71 w462 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2\">7</div></td><td class=\"c n x767 y3a71 w48c h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54d ws2\">(8)</div></td><td class=\"c n x768 y3a71 w398 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2\">27<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aa6 w48d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws302\">Acquisition or disposal of subsidiaries<span class=\"_ _399\"> </span></div></td><td class=\"c n x769 y3aa6 w48e h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls549 ws2\">(5)</div></td><td class=\"c n x76a y3aa6 w467 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x76b y3aa6 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x76c y3aa6 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x76d y3aa6 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x76e y3aa6 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x76f y3aa6 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013</div></td><td class=\"c n x770 y3aa6 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x771 y3aa6 w5a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c4e ff9 fsaf fc4 sc0 ls545 ws2f9\">Exchange movement </td><td class=\"c n x772 y39e6 w5a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)</div></td><td class=\"c n x773 y39e6 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x774 y39e6 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x775 y39e6 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x776 y39e6 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x777 y39e6 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x778 y39e6 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013</div></td><td class=\"c n x779 y39e6 w5a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)</div></td><td class=\"c n x77a y39e6 w177 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls549 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3c4f ffa fsaf fc4 sc0 ls550 ws2fb\">At 30 September 2025 </td><td class=\"c n x77b y3947 w48f h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53d ws2\">(27)</div></td><td class=\"c n x77c y3947 w3a2 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2\">23<span class=\"_ _399\"> </span></div></td><td class=\"c n x77d y3947 w3d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">12</div></td><td class=\"c n x77e y3947 w490 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53d ws2\">(22)<span class=\"_ _399\"> </span></div></td><td class=\"c n x77f y3947 w18d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">15<span class=\"_ _399\"> </span></div></td><td class=\"c n x780 y3947 w3d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">21<span class=\"_ _399\"> </span></div></td><td class=\"c n x781 y3947 w2d3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls558 ws2\">68</div></td><td class=\"c n x782 y3947 w43a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53e ws2\">(4)</div></td><td class=\"c n x783 y3947 w2d3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls558 ws2\">86<span class=\"_ _399\"> </span></div></td></tr></table>Note: * <span class=\"_ _21\"> </span>Adjusted for finalisation of fair value of assets acquired and liabilities assumed in the acquisition of Infineo in the prior<span class=\"ls5c9 ws3a9\"> year. </span><div class=\"gsd3\"><table class=\"s w491 h192\" id=\"_48c7007d-aea5-4cd5-8cb7-1d2a6b579285\"><tr><td></td><td class=\"t m0 x1da h12f y3c50 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c51 ff9 fsae fc4 sc0 ls56a ws2\">2024*<span class=\"_ _399\"> </span></td></tr><tr><td class=\"t m0 x1c1 h12f y3c52 ffa fsae fc4 sc0 ls576 ws31a\">The net deferred tax asset at the end of the year is analysed below: </td><td class=\"t m0 x1b5 h12f y3c52 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c52 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3a73 w492 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws30d\">Deferred tax assets<span class=\"_ _399\"> </span></div></td><td class=\"c n x784 y3a73 w7e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54f ws2\">101<span class=\"_ _399\"> </span></div></td><td class=\"c n x785 y3a73 w7f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws2\">81<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y39e6 w493 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws30a\">Deferred tax liabilities<span class=\"_ _399\"> </span></div></td><td class=\"c n x786 y39e6 w287 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">(15)<span class=\"_ _399\"> </span></div></td><td class=\"c n x787 y39e6 w139 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls546 ws2\">(19)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3c53 ffa fsaf fc4 sc0 ls542 ws31f\">Net deferred tax asset </td><td class=\"c n x203 y3947 w2d3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">86<span class=\"_ _399\"> </span></div></td><td class=\"c n x788 y3947 w494 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls541 ws2\">62<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls5c3 ws2 gs307\">Note: </div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls567 ws325 gs308\">* <span class=\"_ _21\"> </span>Adjusted for finalisation of fair value of assets acquired and liabilities assumed in the acquisition of Infineo in the prior<span class=\"ls5c9 ws3a9\"> year. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs309\">Deferred tax assets have been recognised in respect of tax lo<span class=\"ls543 ws30d\">sses and other temporary differences giving rise to deferred tax </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs30a\">assets because it is probable that these assets will be recovered<span class=\"ws300\">. Each of these assets are reviewed to ensure there is suffici<span class=\"_ _0\"></span><span class=\"ls53f ws2\">ent </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws300 gs30b\">evidence to support their recognition. Deferred tax liabilities for <span class=\"ls561 ws306\">the taxable temporary differences associated with the Group<span class=\"ls557 ws2\">\u2019s </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fd gs30c\">investments in subsidiaries have been appropriate<span class=\"ls53e ws30d\">ly recognised to the extent that it <span class=\"_ _0\"></span><span class=\"ls53f ws2fd\">is probable that the temporary differences<span class=\"ls7 ws2\"> </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54d ws302 gs30d\">will reverse in the future. Deferred taxes <span class=\"ls53e ws2f2\">have been provided for the future tax impact of repatriating the Group\u2019s undistrib<span class=\"_ _5\"></span>ut<span class=\"ls550 ws2\">ed </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs30e\">earnings, which is consistent with the position in the prior year. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls547 ws2fd gs30f\">The movements in deferred tax assets and liabilities (prior to the offsetting of balances within the sam<span class=\"_ _0\"></span>e jurisdiction as req<span class=\"_ _0\"></span>ui<span class=\"ls561 ws2\">red </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws2fc gs310\">by IAS 12 \u201cIncome Taxes\u201d) during the year are shown in the above <span class=\"ls560 ws30a\">table. Deferred tax assets and liabilities are only offset whe<span class=\"ws2\">re </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs311\">there is a legally enforceable right of offset and there is an intention to settle the balances net. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs312\">Deferred tax assets and liabilities categoris<span class=\"ls543 ws30d\">ed as \u201cother\u201d in the above table include<span class=\"ls560 ws30a\"> various balances in relation to the </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls547 ws30c gs313\">following items: </div><div class=\"gs314\"><table class=\"s w495 h174\" id=\"_2a580780-bef7-4acc-b4cc-b33cb4e4a7f0\"><tr><td></td><td class=\"t m0 x1da h12f y3c54 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c55 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x1b5 h12f y3c56 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c56 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ab0 w496 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54b ws354\">Unremitted earnings<span class=\"_ _399\"> </span></div></td><td class=\"c n x789 y3ab0 w23f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54d ws2\">(6)<span class=\"_ _399\"> </span></div></td><td class=\"c n x78a y3ab0 w1b1 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5cc ws2\">(7)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3af8 w497 h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws304\">Lease liability<span class=\"_ _399\"> </span></div></td><td class=\"c n x78b y3af8 w3d h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">12<span class=\"_ _399\"> </span></div></td><td class=\"c n x78c y3af8 w498 h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws2\">18<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c57 ff9 fsaf fc4 sc0 ls53d ws304\">Right-of-use lease assets </td><td class=\"c n x1ce y3ab3 wb3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls555 ws2\">(5)<span class=\"_ _399\"> </span></div></td><td class=\"c n x78d y3ab3 w2fd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls562 ws2\">(12)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c58 ff9 fsaf fc4 sc0 ls54b ws2f2\">Other amounts </td><td class=\"c n x1ce y3b02 w48e h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls549 ws2\">(5)<span class=\"_ _399\"> </span></div></td><td class=\"c n x78e y3b02 w2a7 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls550 ws2\">6<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x203 y3948 w43a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53e ws2\">(4)<span class=\"_ _399\"> </span></div></td><td class=\"c n x78f y3948 w4c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws2\">5<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws2f8 gs315\">The Company has unrecognised carried forward losses of \u00a3122m <span class=\"ls560 ws308\">(2024: \u00a3134m) available to re<span class=\"ls53f\">duce certain future taxable </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws308 gs316\">profits. Deferred tax assets of \u00a328m (2<span class=\"ls561 ws302\">024: \u00a332m) have not been recognised in re</span><span class=\"ls53f\">spect of these losses due to uncertainty </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls547 ws2fc gs317\">regarding whether suitable profits will aris<span class=\"ls560 ws317\">e in future periods against which the defe<span class=\"ws2fd\">rred tax asset would reverse. Of<span class=\"_ _5\"></span> these, </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs318\">\u00a318m (2024: \u00a318m) relate to UK capital lo<span class=\"ls560\">sses that are available indefinitely but cannot be used to offset UK trading profit.  </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs319\">In July 2023, the UK Endorsement Board <span class=\"ws302\">adopted \u201cInternational Tax Reform-Pillar Tw<span class=\"ls53f\">o Model Rules (Amendments to IAS 12)\u201d </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws303 gs31a\">as issued by the IASB, which introduced a mandatory temporary exception in IAS 12, prohibiting both the recognition and </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs31b\">disclosure of deferred tax assets and deferred tax liabilities th<span class=\"ls561 ws302\">at arise from the implementation of the OECD Pillar Two Model </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws2f4 gs31c\">Rules. The Group has applied the mandatory exception under IAS 12 <span class=\"ls53f\">within the consolidated financial statements for the year </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws2f4 gs31d\">ended 30 September 2025. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-362": {
   "value": "11 Cash flow and net debt This note analyses our operational cash generation, shows the mo<span class=\"ls53e ws2fd\">vement in our net debt in the year, and explains what is </span>included within our cash balances and borrowings at the year end.  Cash generated from operations is the starting point of our c<span class=\"ls53d ws2fb\">onsolidated statement of cash flows. This section outlines </span>the adjustments for any non-cash accounting items to reconcile<span class=\"ls53f\"> our accounting profit for the year to the amount of cash </span>we generated from our operations. Net debt represents the amount of cash held less borrowings and overdrafts. Borrowings are mostly made up of fixed-term external debt <span class=\"ls53d ws2fb\">which the Group has taken out for general corporate purposes, </span>including the refinancing of debt and acquisiti<span class=\"ls552 ws2fc\">ons. Borrowings also include lease liabilities.  </span>11.1 Cash flow generated from continuing operations <table class=\"s w499 h193\" id=\"_4fead2c4-4b61-4187-a0b6-382d58092aa7\"><tr><td></td><td class=\"t m0 x1da h12f y3c59 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c5a ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c5b ffa fsae fc4 sc0 ls55a ws372\">Reconciliation of profit for the year to cash generated from continuing operations  </td><td class=\"t m0 x1b5 h12f y3c5b ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c5b ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3c5c w49a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53e ws327\">Profit for the year<span class=\"_ _399\"> </span></div></td><td class=\"c n x790 y3c5c w48 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">369<span class=\"_ _399\"> </span></div></td><td class=\"c n x791 y3c5c w25d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53c ws2\">323<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3c5d ffa fsaf fc4 sc0 ls545 ws323\">Adjustments for:  <span class=\"_ _2c6\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _1c\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3c5e ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls53c ws2fd\">Income tax </span></span></td><td class=\"c n x4a7 y3c5f w3a9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54f ws2\">115<span class=\"_ _399\"> </span></div></td><td class=\"c n x792 y3c5f w3e2 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">103</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c60 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls54b ws354\">Finance income  </span></span></td><td class=\"c n x4a7 y3c61 w9f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(12)<span class=\"_ _399\"> </span></div></td><td class=\"c n x793 y3c61 wae h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls546 ws2\">(19)</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c62 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls548 ws2f8\">Finance costs </span></span></td><td class=\"c n x203 y3c63 w269 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">58<span class=\"_ _399\"> </span></div></td><td class=\"c n x794 y3c63 w49b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls550 ws2\">45</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c64 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls552 ws2fc\">Amortisation of intangible assets  </span></span></td><td class=\"c n x483 y3c65 w29a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5a0 ws2\">60<span class=\"_ _399\"> </span></div></td><td class=\"c n x795 y3c65 w49c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54b ws2\">67</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c66 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls561 ws2f2\">Depreciation of property, plant and equipment  </span></span></td><td class=\"c n x203 y3c67 w17d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">30<span class=\"_ _399\"> </span></div></td><td class=\"c n x796 y3c67 w49d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls541 ws2\">29</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c68 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls561 ws306\">Gain on disposal of property, plant and equipment </span></span></td><td class=\"c n x1c7 y3c69 w5a h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x1e3 y3c69 w57 h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(2)</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c6a ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls53f ws308\">R&amp;D tax credits </span></span></td><td class=\"c n x1ce y3b0a w3f7 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls540 ws2\">(3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x797 y3b0a w57 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(2)</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c6b ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls53f ws300\">Equity-settled share-based transactions  </span></span></td><td class=\"c n x1ce y3c6c w18d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">51<span class=\"_ _399\"> </span></div></td><td class=\"c n x798 y3c6c w3e8 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws2\">56</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c6d ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls545 ws2f9\">Exchange movement </span></span></td><td class=\"c n x1eb y3c29 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x799 y3c29 w2cb h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls563 ws2\">(4)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3c6e ffa fsaf fc4 sc0 ls550 ws2fb\">Changes in working capital: </td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3c6f ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls543 ws2fb\">Increase in trade and other receivables  </span></span></td><td class=\"c n x1c2 y3c70 w37a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls543 ws2\">(68)<span class=\"_ _399\"> </span></div></td><td class=\"c n x79a y3c70 w1fe h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54d ws2\">(48)</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c71 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls53f ws304\">(Decrease)/increase in trade and other payables and provisions </span></span></td><td class=\"c n x1ce y3aa6 w3f7 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls540 ws2\">(3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x79b y3aa6 w49e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls545 ws2\">20</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c72 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls548 ws2f4\">Increase in deferred income  </span></span></td><td class=\"c n x203 y39c7 w181 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">79<span class=\"_ _399\"> </span></div></td><td class=\"c n x79c y39c7 w49f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws2\">57<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3c73 ffa fsaf fc4 sc0 ls544 ws2f8\">Cash generated from continuing operations  </td><td class=\"c n x1c2 y3947 w134 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">675<span class=\"_ _399\"> </span></div></td><td class=\"c n x79d y3947 w135 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54b ws2\">625<span class=\"_ _399\"> </span></div></td></tr></table>11.2 Net debt <table class=\"s w4a0 h194\" id=\"_c337c58b-5477-4a40-a100-05b5e2237334\"><tr><td></td><td class=\"t m0 x1da h12f y3c74 ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c75 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c76 ffa fsae fc4 sc0 ls569 ws38c\">Reconciliation of net cash flow to movement in net debt  </td><td class=\"t m0 x1b5 h12f y3c76 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c77 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3c78 w4a1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls542 ws304\">Cash outflows in the year (pre-exchange movements)<span class=\"_ _399\"> </span></div></td><td class=\"c n x79e y3c78 w4a2 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53d ws2\">(123)<span class=\"_ _399\"> </span></div></td><td class=\"c n x79f y3c78 w4a3 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls555 ws2\">(164)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b97 w4a4 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws308\">Cash (inflows)/outflows from loans and lease liabilities<span class=\"_ _399\"> </span></div></td><td class=\"c n x7a0 y3b97 wda h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53d ws2\">(280)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7a1 y3b97 w498 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws2\">18<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3c79 ffa fsaf fc4 sc0 ls545 ws304\">Change in net debt resulting from cash flows  </td><td class=\"c n x1d5 y3aa4 wf0 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">(403)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7a2 y3aa4 w4a5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls555 ws2\">(146)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a57 w4a6 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws317\">Cash and lease liabilities recognised from acquisitions of subsidiaries or similar transactions<span class=\"_ _399\"> </span></div></td><td class=\"c n x7a3 y3a57 w56 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x7a4 y3a57 w4a7 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls575 ws2\">4<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c7a ff9 fsaf fc4 sc0 ls54b ws2fb\">Other non-cash movements  </td><td class=\"c n x1c2 y3a40 w4a8 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54f ws2\">(30)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7a5 y3a40 w165 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls540 ws2\">(28)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c7b ff9 fsaf fc4 sc0 ls545 ws2f9\">Exchange movement </td><td class=\"c n x4a7 y3a42 w359 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls560 ws2\">(19)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7a6 y3a42 w4a9 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a6 ws2\">(7)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3c7c ffa fsaf fc4 sc0 ls550 ws2fb\">Movement in net debt in the year  </td><td class=\"c n x1d8 y3aa6 w4aa h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">(451)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7a7 y3aa6 w4ab h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls556 ws2\">(177)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y39c7 w4ac h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws306\">Net debt at 1 October<span class=\"_ _399\"> </span></div></td><td class=\"c n x7a8 y39c7 w4ad h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54f ws2\">(738)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7a9 y39c7 w4ae h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls546 ws2\">(561)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3c7d ffa fsaf fc4 sc0 ls564 ws3b9\">Net debt at 30 September </td><td class=\"c n x21b y3947 w50 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls560 ws2\">(1,189)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7aa y3947 w1bf h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54d ws2\">(738)<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w4ca h196\" id=\"_aa717208-59c0-4f33-898e-d0626fe91104\"><tr><td></td><td class=\"t m0 x7ab h12e y3c8b ff9 fsae fc4 sc0 ls576 ws2\">At </td><td></td><td></td><td></td><td></td><td class=\"t m0 x7d5 h12f y3c8c ffa fsae fc4 sc0 ls5c6 ws36c\">At  </td></tr><tr><td></td><td class=\"t m0 x7ad h12e y3c8d ff9 fsae fc4 sc0 ls535 ws374\">1 October  </td><td></td><td></td><td class=\"t m0 x7d6 h12f y3c8e ffa fsae fc4 sc0 ls578 ws2\">Non-cash </td><td class=\"t m0 x23d h12f y3c8e ffa fsae fc4 sc0 ls536 ws2\">Exchange </td><td class=\"t m0 x290 h12f y3c8e ffa fsae fc4 sc0 ls5cf ws364\">30 September </td></tr><tr><td></td><td class=\"t m0 x7b0 h12e y3c8f ff9 fsae fc4 sc0 ls56a ws2\">2024 </td><td class=\"t m0 x7d7 h12f y3c90 ffa fsae fc4 sc0 ls569 ws312\">Cash flow </td><td class=\"t m0 x3bf h12f y3c90 ffa fsae fc4 sc0 ls55a ws2\">Acquisition </td><td class=\"t m0 x532 h12f y3c90 ffa fsae fc4 sc0 ls592 ws3ba\">movements  </td><td class=\"t m0 x437 h12f y3c90 ffa fsae fc4 sc0 ls5ce ws2\">movement </td><td class=\"t m0 x287 h12f y3c90 ffa fsae fc4 sc0 ls55b ws2\">2025 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c91 ffa fsae fc4 sc0 ls569 ws31b\">Analysis of change in net debt </td><td class=\"t m0 x725 h12e y3c92 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x311 h12f y3c91 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x37c h12f y3c91 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x423 h12f y3c91 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x434 h12f y3c91 ffa fsae fc4 sc0 ls578 ws31b\"> \u00a3m </td><td class=\"t m0 x1dc h12f y3c91 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3c93 w4cb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws306\">Cash and cash equivalents<span class=\"_ _399\"> </span></div></td><td class=\"c n x7d8 y3c93 w2e5 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws306\">508<span class=\"_ _399\"> </span></div></td><td class=\"c n x7d9 y3c93 w4cc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53d ws2\">(123)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7da y3c93 w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x7db y3c93 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7dc y3c93 w88 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x7dd y3c93 w4cd h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">390<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3c94 ff8 fsaf fc4 sc0 ls548 ws2\">Borrowings <span class=\"_ _55\"> </span><span class=\"ff9 ls7\"> <span class=\"_ _5f\"> </span><span class=\"ffa\"> <span class=\"_ _5b\"> </span> <span class=\"_ _1c2\"> </span> <span class=\"_ _122\"> </span> <span class=\"_ _122\"> </span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3c95 w4ce h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fa\">Loans due after more than one year<span class=\"_ _399\"> </span></div></td><td class=\"c n x7de y3c95 w4cf h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls557 ws2\">(1,156)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7df y3a57 w4d0 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54f ws2\">(295)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7e0 y3a57 wdd h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7e1 y3a57 w58 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7e2 y3a57 w9f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(21)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7e3 y3a57 w4d1 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53f ws2\">(1,476)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3c96 w4d2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fb\">Lease liabilities due within one year<span class=\"_ _399\"> </span></div></td><td class=\"c n x7e4 y3c96 w4d3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fb\">(15)<span class=\"_ _399\"> </span></div></td><td class=\"c n x334 y3a40 w18d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">15<span class=\"_ _399\"> </span></div></td><td class=\"c n x7e5 y3a40 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7e6 y3a40 w9b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(17)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7e7 y3a40 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7e8 y3a40 w9b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(17)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3c97 w4d4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">Lease liabilities after more than one year<span class=\"_ _399\"> </span></div></td><td class=\"c n x7e9 y3c97 w4d5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">(75)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7ea y3a42 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7eb y3a42 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7ec y3a42 w4d6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls540 ws2\">(11)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7ed y3a42 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7ee y3a42 w4d7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls561 ws2\">(86)</div></td></tr><tr><td></td><td class=\"t m0 x1c1 h131 y3c98 ff9 fsaf fc4 sc0 ls556 ws3bb\"> (1,246) </td><td class=\"c n x7df y399f w4d8 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53f ws2\">(280)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7ef y399f w58 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7f0 y399f w4a8 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54f ws2\">(30)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7f1 y399f w465 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(21)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7f2 y399f w4d9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(1,579)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w4c3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls550 ws2\">Total<span class=\"_ _399\"> </span></div></td><td class=\"c n x7f3 y3947 w1bf h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54d ws2\">(738)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7f4 y3947 wf0 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">(403)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7f5 y3947 wdc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls552 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x7f6 y3947 w4a8 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54f ws2\">(30)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7f7 y3947 w359 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">(19)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7f8 y3947 w4da h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">(1,189)<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w4af h195\" id=\"_64e969e2-f57a-44fe-ad84-37de98dc670a\"><tr><td></td><td class=\"t m0 x7ab h12e y3c7e ff9 fsae fc4 sc0 ls576 ws2\">At </td><td></td><td></td><td></td><td></td><td class=\"t m0 x7ac h12e y3c7f ff9 fsae fc4 sc0 ls576 ws2\">At </td></tr><tr><td></td><td class=\"t m0 x7ad h12e y3c80 ff9 fsae fc4 sc0 ls535 ws374\">1 October  </td><td></td><td></td><td class=\"t m0 x7ae h12e y3c81 ff9 fsae fc4 sc0 ls538 ws2\">Non-cash </td><td class=\"t m0 x7af h12e y3c81 ff9 fsae fc4 sc0 ls538 ws2\">Exchange </td><td class=\"t m0 x58c h12e y3c81 ff9 fsae fc4 sc0 ls56f ws314\">30 September </td></tr><tr><td></td><td class=\"t m0 x7b0 h12e y3c82 ff9 fsae fc4 sc0 ls55a ws2\">2023 </td><td class=\"t m0 x5a8 h12e y3c83 ff9 fsae fc4 sc0 ls5a4 ws3b6\">Cash flow </td><td class=\"t m0 x7b1 h12e y3c83 ff9 fsae fc4 sc0 ls570 ws2\">Acquisition </td><td class=\"t m0 x4e1 h12e y3c84 ff9 fsae fc4 sc0 ls55a ws2\">movements </td><td class=\"t m0 x23d h12e y3c84 ff9 fsae fc4 sc0 ls595 ws361\">movement  </td><td class=\"t m0 x1b6 h12e y3c84 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c85 ffa fsae fc4 sc0 ls56f ws369\">Analysis of change in net debt  </td><td class=\"t m0 x725 h12e y3c85 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x235 h12e y3c85 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x241 h12e y3c85 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x72a h12e y3c85 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x424 h12e y3c86 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c86 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3c87 w4b0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30d\">Cash and cash equivalents<span class=\"_ _399\"> </span></div></td><td class=\"c n x7b2 y3c87 w4b1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30d\">696<span class=\"_ _399\"> </span></div></td><td class=\"c n x7b3 y3c87 w4b2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30d\">(164)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7b4 y3c87 w4b3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30d\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x7b5 y3c87 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30d\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7b6 y3c87 w4b4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30d\">(28)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7b7 y3c87 w4b5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30d\">508<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c88 ff8 fsaf fc4 sc0 ls548 ws2\">Borrowings <span class=\"_ _55\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37d\"></span> <span class=\"_ _72\"> </span><span class=\"_ _37d\"></span> <span class=\"_ _11\"> </span><span class=\"_ _37d\"></span> <span class=\"_ _58\"> </span><span class=\"_ _37d\"></span> <span class=\"_ _2cf\"> </span><span class=\"_ _37d\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3c89 w4b6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">Loans due after more than one year<span class=\"_ _399\"> </span></div></td><td class=\"c n x7b8 y3c89 w4b7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">(1,171)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7b9 y3c89 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7ba y3c89 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7bb y3c89 w10b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x3e8 y3c89 w4b8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">17<span class=\"_ _399\"> </span></div></td><td class=\"c n x7bc y3c89 w4b9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">(1,156)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a66 w4ba h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">Lease liabilities due within one year<span class=\"_ _399\"> </span></div></td><td class=\"c n x7bd y3a66 w4bb h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">(14)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7be y3a66 w7f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">18<span class=\"_ _399\"> </span></div></td><td class=\"c n x7bf y3a66 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7c0 y3a66 w45d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">(20)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7c1 y3a66 w11b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x7c2 y3a66 w4bc h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">(15)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a67 w4bd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fb\">Lease liabilities after more than one year<span class=\"_ _399\"> </span></div></td><td class=\"c n x7c3 y3a67 w1f4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fb\">(72)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7c4 y3a67 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7c5 y3a67 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7c6 y3a67 w311 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fb\">(6)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7c7 y3a67 w44c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fb\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x7c8 y3a67 w4be h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fb\">(75)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x7c9 y3c8a w4bf h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws3bc\">(1,257)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7ca y3c8a w4c0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws3bc\">18<span class=\"_ _399\"> </span></div></td><td class=\"c n x7cb y3c8a w3c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws3bc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7cc y3c8a wc4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws3bc\">(28)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7cd y3c8a w4c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws3bc\">21<span class=\"_ _399\"> </span></div></td><td class=\"c n x7ce y3c8a w4c2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws3bc\">(1,246)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w4c3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2\">Total<span class=\"_ _399\"> </span></div></td><td class=\"c n x7cf y3947 w4c4 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls555 ws3bd\">(561)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7d0 y3947 w4c5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls555 ws3bd\">(146)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7d1 y3947 w4c6 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls555 ws3bd\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x7d2 y3947 w4c7 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls555 ws3bd\">(28)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7d3 y3947 w4c8 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls555 ws3bd\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7d4 y3947 w4c9 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls555 ws3bd\">(738)<span class=\"_ _399\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-341": {
   "value": "11 Cash flow and net debt This note analyses our operational cash generation, shows the mo<span class=\"ls53e ws2fd\">vement in our net debt in the year, and explains what is </span>included within our cash balances and borrowings at the year end.  Cash generated from operations is the starting point of our c<span class=\"ls53d ws2fb\">onsolidated statement of cash flows. This section outlines </span>the adjustments for any non-cash accounting items to reconcile<span class=\"ls53f\"> our accounting profit for the year to the amount of cash </span>we generated from our operations. Net debt represents the amount of cash held less borrowings and overdrafts. Borrowings are mostly made up of fixed-term external debt <span class=\"ls53d ws2fb\">which the Group has taken out for general corporate purposes, </span>including the refinancing of debt and acquisiti<span class=\"ls552 ws2fc\">ons. Borrowings also include lease liabilities.  </span>11.1 Cash flow generated from continuing operations <table class=\"s w499 h193\" id=\"_4fead2c4-4b61-4187-a0b6-382d58092aa7\"><tr><td></td><td class=\"t m0 x1da h12f y3c59 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c5a ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c5b ffa fsae fc4 sc0 ls55a ws372\">Reconciliation of profit for the year to cash generated from continuing operations  </td><td class=\"t m0 x1b5 h12f y3c5b ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c5b ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3c5c w49a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53e ws327\">Profit for the year<span class=\"_ _399\"> </span></div></td><td class=\"c n x790 y3c5c w48 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">369<span class=\"_ _399\"> </span></div></td><td class=\"c n x791 y3c5c w25d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53c ws2\">323<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3c5d ffa fsaf fc4 sc0 ls545 ws323\">Adjustments for:  <span class=\"_ _2c6\"> </span><span class=\"ls7 ws2\"> <span class=\"_ _1c\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3c5e ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls53c ws2fd\">Income tax </span></span></td><td class=\"c n x4a7 y3c5f w3a9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54f ws2\">115<span class=\"_ _399\"> </span></div></td><td class=\"c n x792 y3c5f w3e2 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">103</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c60 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls54b ws354\">Finance income  </span></span></td><td class=\"c n x4a7 y3c61 w9f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(12)<span class=\"_ _399\"> </span></div></td><td class=\"c n x793 y3c61 wae h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls546 ws2\">(19)</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c62 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls548 ws2f8\">Finance costs </span></span></td><td class=\"c n x203 y3c63 w269 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">58<span class=\"_ _399\"> </span></div></td><td class=\"c n x794 y3c63 w49b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls550 ws2\">45</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c64 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls552 ws2fc\">Amortisation of intangible assets  </span></span></td><td class=\"c n x483 y3c65 w29a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5a0 ws2\">60<span class=\"_ _399\"> </span></div></td><td class=\"c n x795 y3c65 w49c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54b ws2\">67</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c66 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls561 ws2f2\">Depreciation of property, plant and equipment  </span></span></td><td class=\"c n x203 y3c67 w17d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">30<span class=\"_ _399\"> </span></div></td><td class=\"c n x796 y3c67 w49d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls541 ws2\">29</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c68 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls561 ws306\">Gain on disposal of property, plant and equipment </span></span></td><td class=\"c n x1c7 y3c69 w5a h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x1e3 y3c69 w57 h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(2)</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c6a ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls53f ws308\">R&amp;D tax credits </span></span></td><td class=\"c n x1ce y3b0a w3f7 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls540 ws2\">(3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x797 y3b0a w57 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(2)</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c6b ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls53f ws300\">Equity-settled share-based transactions  </span></span></td><td class=\"c n x1ce y3c6c w18d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">51<span class=\"_ _399\"> </span></div></td><td class=\"c n x798 y3c6c w3e8 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws2\">56</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c6d ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls545 ws2f9\">Exchange movement </span></span></td><td class=\"c n x1eb y3c29 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x799 y3c29 w2cb h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls563 ws2\">(4)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3c6e ffa fsaf fc4 sc0 ls550 ws2fb\">Changes in working capital: </td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3c6f ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls543 ws2fb\">Increase in trade and other receivables  </span></span></td><td class=\"c n x1c2 y3c70 w37a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls543 ws2\">(68)<span class=\"_ _399\"> </span></div></td><td class=\"c n x79a y3c70 w1fe h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54d ws2\">(48)</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c71 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls53f ws304\">(Decrease)/increase in trade and other payables and provisions </span></span></td><td class=\"c n x1ce y3aa6 w3f7 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls540 ws2\">(3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x79b y3aa6 w49e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls545 ws2\">20</div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c72 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls548 ws2f4\">Increase in deferred income  </span></span></td><td class=\"c n x203 y39c7 w181 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">79<span class=\"_ _399\"> </span></div></td><td class=\"c n x79c y39c7 w49f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws2\">57<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3c73 ffa fsaf fc4 sc0 ls544 ws2f8\">Cash generated from continuing operations  </td><td class=\"c n x1c2 y3947 w134 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">675<span class=\"_ _399\"> </span></div></td><td class=\"c n x79d y3947 w135 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54b ws2\">625<span class=\"_ _399\"> </span></div></td></tr></table>11.2 Net debt <table class=\"s w4a0 h194\" id=\"_c337c58b-5477-4a40-a100-05b5e2237334\"><tr><td></td><td class=\"t m0 x1da h12f y3c74 ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c75 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c76 ffa fsae fc4 sc0 ls569 ws38c\">Reconciliation of net cash flow to movement in net debt  </td><td class=\"t m0 x1b5 h12f y3c76 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c77 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3c78 w4a1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls542 ws304\">Cash outflows in the year (pre-exchange movements)<span class=\"_ _399\"> </span></div></td><td class=\"c n x79e y3c78 w4a2 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53d ws2\">(123)<span class=\"_ _399\"> </span></div></td><td class=\"c n x79f y3c78 w4a3 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls555 ws2\">(164)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b97 w4a4 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws308\">Cash (inflows)/outflows from loans and lease liabilities<span class=\"_ _399\"> </span></div></td><td class=\"c n x7a0 y3b97 wda h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53d ws2\">(280)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7a1 y3b97 w498 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws2\">18<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3c79 ffa fsaf fc4 sc0 ls545 ws304\">Change in net debt resulting from cash flows  </td><td class=\"c n x1d5 y3aa4 wf0 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">(403)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7a2 y3aa4 w4a5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls555 ws2\">(146)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a57 w4a6 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls560 ws317\">Cash and lease liabilities recognised from acquisitions of subsidiaries or similar transactions<span class=\"_ _399\"> </span></div></td><td class=\"c n x7a3 y3a57 w56 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x7a4 y3a57 w4a7 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls575 ws2\">4<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c7a ff9 fsaf fc4 sc0 ls54b ws2fb\">Other non-cash movements  </td><td class=\"c n x1c2 y3a40 w4a8 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54f ws2\">(30)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7a5 y3a40 w165 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls540 ws2\">(28)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c7b ff9 fsaf fc4 sc0 ls545 ws2f9\">Exchange movement </td><td class=\"c n x4a7 y3a42 w359 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls560 ws2\">(19)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7a6 y3a42 w4a9 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a6 ws2\">(7)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3c7c ffa fsaf fc4 sc0 ls550 ws2fb\">Movement in net debt in the year  </td><td class=\"c n x1d8 y3aa6 w4aa h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">(451)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7a7 y3aa6 w4ab h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls556 ws2\">(177)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y39c7 w4ac h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws306\">Net debt at 1 October<span class=\"_ _399\"> </span></div></td><td class=\"c n x7a8 y39c7 w4ad h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54f ws2\">(738)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7a9 y39c7 w4ae h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls546 ws2\">(561)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3c7d ffa fsaf fc4 sc0 ls564 ws3b9\">Net debt at 30 September </td><td class=\"c n x21b y3947 w50 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls560 ws2\">(1,189)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7aa y3947 w1bf h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54d ws2\">(738)<span class=\"_ _399\"> </span></div></td></tr></table><div class=\"gsd3\"><table class=\"s w4ca h196\" id=\"_aa717208-59c0-4f33-898e-d0626fe91104\"><tr><td></td><td class=\"t m0 x7ab h12e y3c8b ff9 fsae fc4 sc0 ls576 ws2\">At </td><td></td><td></td><td></td><td></td><td class=\"t m0 x7d5 h12f y3c8c ffa fsae fc4 sc0 ls5c6 ws36c\">At  </td></tr><tr><td></td><td class=\"t m0 x7ad h12e y3c8d ff9 fsae fc4 sc0 ls535 ws374\">1 October  </td><td></td><td></td><td class=\"t m0 x7d6 h12f y3c8e ffa fsae fc4 sc0 ls578 ws2\">Non-cash </td><td class=\"t m0 x23d h12f y3c8e ffa fsae fc4 sc0 ls536 ws2\">Exchange </td><td class=\"t m0 x290 h12f y3c8e ffa fsae fc4 sc0 ls5cf ws364\">30 September </td></tr><tr><td></td><td class=\"t m0 x7b0 h12e y3c8f ff9 fsae fc4 sc0 ls56a ws2\">2024 </td><td class=\"t m0 x7d7 h12f y3c90 ffa fsae fc4 sc0 ls569 ws312\">Cash flow </td><td class=\"t m0 x3bf h12f y3c90 ffa fsae fc4 sc0 ls55a ws2\">Acquisition </td><td class=\"t m0 x532 h12f y3c90 ffa fsae fc4 sc0 ls592 ws3ba\">movements  </td><td class=\"t m0 x437 h12f y3c90 ffa fsae fc4 sc0 ls5ce ws2\">movement </td><td class=\"t m0 x287 h12f y3c90 ffa fsae fc4 sc0 ls55b ws2\">2025 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c91 ffa fsae fc4 sc0 ls569 ws31b\">Analysis of change in net debt </td><td class=\"t m0 x725 h12e y3c92 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x311 h12f y3c91 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x37c h12f y3c91 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x423 h12f y3c91 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x434 h12f y3c91 ffa fsae fc4 sc0 ls578 ws31b\"> \u00a3m </td><td class=\"t m0 x1dc h12f y3c91 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3c93 w4cb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws306\">Cash and cash equivalents<span class=\"_ _399\"> </span></div></td><td class=\"c n x7d8 y3c93 w2e5 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws306\">508<span class=\"_ _399\"> </span></div></td><td class=\"c n x7d9 y3c93 w4cc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53d ws2\">(123)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7da y3c93 w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x7db y3c93 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7dc y3c93 w88 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x7dd y3c93 w4cd h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">390<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3c94 ff8 fsaf fc4 sc0 ls548 ws2\">Borrowings <span class=\"_ _55\"> </span><span class=\"ff9 ls7\"> <span class=\"_ _5f\"> </span><span class=\"ffa\"> <span class=\"_ _5b\"> </span> <span class=\"_ _1c2\"> </span> <span class=\"_ _122\"> </span> <span class=\"_ _122\"> </span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3c95 w4ce h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fa\">Loans due after more than one year<span class=\"_ _399\"> </span></div></td><td class=\"c n x7de y3c95 w4cf h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls557 ws2\">(1,156)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7df y3a57 w4d0 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54f ws2\">(295)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7e0 y3a57 wdd h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7e1 y3a57 w58 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7e2 y3a57 w9f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(21)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7e3 y3a57 w4d1 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53f ws2\">(1,476)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3c96 w4d2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fb\">Lease liabilities due within one year<span class=\"_ _399\"> </span></div></td><td class=\"c n x7e4 y3c96 w4d3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws2fb\">(15)<span class=\"_ _399\"> </span></div></td><td class=\"c n x334 y3a40 w18d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">15<span class=\"_ _399\"> </span></div></td><td class=\"c n x7e5 y3a40 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7e6 y3a40 w9b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(17)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7e7 y3a40 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7e8 y3a40 w9b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(17)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3c97 w4d4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">Lease liabilities after more than one year<span class=\"_ _399\"> </span></div></td><td class=\"c n x7e9 y3c97 w4d5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">(75)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7ea y3a42 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7eb y3a42 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7ec y3a42 w4d6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls540 ws2\">(11)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7ed y3a42 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7ee y3a42 w4d7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls561 ws2\">(86)</div></td></tr><tr><td></td><td class=\"t m0 x1c1 h131 y3c98 ff9 fsaf fc4 sc0 ls556 ws3bb\"> (1,246) </td><td class=\"c n x7df y399f w4d8 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53f ws2\">(280)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7ef y399f w58 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7f0 y399f w4a8 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54f ws2\">(30)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7f1 y399f w465 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(21)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7f2 y399f w4d9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(1,579)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w4c3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls550 ws2\">Total<span class=\"_ _399\"> </span></div></td><td class=\"c n x7f3 y3947 w1bf h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54d ws2\">(738)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7f4 y3947 wf0 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">(403)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7f5 y3947 wdc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls552 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x7f6 y3947 w4a8 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54f ws2\">(30)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7f7 y3947 w359 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">(19)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7f8 y3947 w4da h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">(1,189)<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"gs328\"><table class=\"s w4af h195\" id=\"_64e969e2-f57a-44fe-ad84-37de98dc670a\"><tr><td></td><td class=\"t m0 x7ab h12e y3c7e ff9 fsae fc4 sc0 ls576 ws2\">At </td><td></td><td></td><td></td><td></td><td class=\"t m0 x7ac h12e y3c7f ff9 fsae fc4 sc0 ls576 ws2\">At </td></tr><tr><td></td><td class=\"t m0 x7ad h12e y3c80 ff9 fsae fc4 sc0 ls535 ws374\">1 October  </td><td></td><td></td><td class=\"t m0 x7ae h12e y3c81 ff9 fsae fc4 sc0 ls538 ws2\">Non-cash </td><td class=\"t m0 x7af h12e y3c81 ff9 fsae fc4 sc0 ls538 ws2\">Exchange </td><td class=\"t m0 x58c h12e y3c81 ff9 fsae fc4 sc0 ls56f ws314\">30 September </td></tr><tr><td></td><td class=\"t m0 x7b0 h12e y3c82 ff9 fsae fc4 sc0 ls55a ws2\">2023 </td><td class=\"t m0 x5a8 h12e y3c83 ff9 fsae fc4 sc0 ls5a4 ws3b6\">Cash flow </td><td class=\"t m0 x7b1 h12e y3c83 ff9 fsae fc4 sc0 ls570 ws2\">Acquisition </td><td class=\"t m0 x4e1 h12e y3c84 ff9 fsae fc4 sc0 ls55a ws2\">movements </td><td class=\"t m0 x23d h12e y3c84 ff9 fsae fc4 sc0 ls595 ws361\">movement  </td><td class=\"t m0 x1b6 h12e y3c84 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c85 ffa fsae fc4 sc0 ls56f ws369\">Analysis of change in net debt  </td><td class=\"t m0 x725 h12e y3c85 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x235 h12e y3c85 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x241 h12e y3c85 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x72a h12e y3c85 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x424 h12e y3c86 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c86 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3c87 w4b0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30d\">Cash and cash equivalents<span class=\"_ _399\"> </span></div></td><td class=\"c n x7b2 y3c87 w4b1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30d\">696<span class=\"_ _399\"> </span></div></td><td class=\"c n x7b3 y3c87 w4b2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30d\">(164)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7b4 y3c87 w4b3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30d\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x7b5 y3c87 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30d\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7b6 y3c87 w4b4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30d\">(28)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7b7 y3c87 w4b5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30d\">508<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3c88 ff8 fsaf fc4 sc0 ls548 ws2\">Borrowings <span class=\"_ _55\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37d\"></span> <span class=\"_ _72\"> </span><span class=\"_ _37d\"></span> <span class=\"_ _11\"> </span><span class=\"_ _37d\"></span> <span class=\"_ _58\"> </span><span class=\"_ _37d\"></span> <span class=\"_ _2cf\"> </span><span class=\"_ _37d\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3c89 w4b6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">Loans due after more than one year<span class=\"_ _399\"> </span></div></td><td class=\"c n x7b8 y3c89 w4b7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">(1,171)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7b9 y3c89 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7ba y3c89 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7bb y3c89 w10b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n x3e8 y3c89 w4b8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">17<span class=\"_ _399\"> </span></div></td><td class=\"c n x7bc y3c89 w4b9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">(1,156)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a66 w4ba h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">Lease liabilities due within one year<span class=\"_ _399\"> </span></div></td><td class=\"c n x7bd y3a66 w4bb h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">(14)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7be y3a66 w7f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">18<span class=\"_ _399\"> </span></div></td><td class=\"c n x7bf y3a66 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7c0 y3a66 w45d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">(20)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7c1 y3a66 w11b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x7c2 y3a66 w4bc h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">(15)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a67 w4bd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fb\">Lease liabilities after more than one year<span class=\"_ _399\"> </span></div></td><td class=\"c n x7c3 y3a67 w1f4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fb\">(72)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7c4 y3a67 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7c5 y3a67 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7c6 y3a67 w311 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fb\">(6)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7c7 y3a67 w44c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fb\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x7c8 y3a67 w4be h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fb\">(75)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x7c9 y3c8a w4bf h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws3bc\">(1,257)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7ca y3c8a w4c0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws3bc\">18<span class=\"_ _399\"> </span></div></td><td class=\"c n x7cb y3c8a w3c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws3bc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x7cc y3c8a wc4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws3bc\">(28)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7cd y3c8a w4c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws3bc\">21<span class=\"_ _399\"> </span></div></td><td class=\"c n x7ce y3c8a w4c2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws3bc\">(1,246)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w4c3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2\">Total<span class=\"_ _399\"> </span></div></td><td class=\"c n x7cf y3947 w4c4 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls555 ws3bd\">(561)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7d0 y3947 w4c5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls555 ws3bd\">(146)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7d1 y3947 w4c6 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls555 ws3bd\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x7d2 y3947 w4c7 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls555 ws3bd\">(28)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7d3 y3947 w4c8 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls555 ws3bd\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x7d4 y3947 w4c9 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls555 ws3bd\">(738)<span class=\"_ _399\"> </span></div></td></tr></table></div>11.3 Cash and cash equivalents  Accounting policy For the purpose of preparation of the con<span class=\"ws30d\">solidated statement of cash flows and <span class=\"ls548 ws302\">the consolidated balance sheet, cash and </span></span>cash equivalents include cash at bank and in hand, money mark<span class=\"ls53d ws30d\">et funds (MMFs) and short-term deposits with an original </span>maturity period of three months or less. Bank overdrafts <span class=\"ls543 ws30d\">that are an integral part of a subsidiary\u2019s cash management are </span>included in cash and cash equivalents where they have a legal ri<span class=\"ls53e ws30a\">ght of set-off and there is an intention to settle net, </span>against positive cash balances, otherwise bank overdrafts ar<span class=\"ls561 ws306\">e classified as borrowings. Cash and cash equivalents are </span>measured at amortised cost. <table class=\"s w2a3 h197\" id=\"_d1daffef-8ba8-41af-9a85-dbaafce7ee51\"><tr><td></td><td class=\"t m0 x1da h12f y3c99 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c9a ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x1b5 h12f y3c9b ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c9b ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ab3 w4db h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53d ws2fb\">Cash at bank and in hand<span class=\"_ _399\"> </span></div></td><td class=\"c n x7f9 y3ab3 w4dc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws2\">251<span class=\"_ _399\"> </span></div></td><td class=\"c n x7fa y3ab3 w4dd h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">292<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ab5 w4de h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2f2\">MMFs and short-term bank deposits<span class=\"_ _399\"> </span></div></td><td class=\"c n x7fb y3ab5 w4df h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">139<span class=\"_ _399\"> </span></div></td><td class=\"c n x7fc y3ab5 w4e0 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53c ws2\">216<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x20c y3948 w8c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">390<span class=\"_ _399\"> </span></div></td><td class=\"c n x20d y3948 w8d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws2\">508<span class=\"_ _399\"> </span></div></td></tr></table>The credit risk on liquid funds is considered to be low, as th<span class=\"_ _0\"></span><span class=\"ls53f ws30d\">e Board-approved Group treasury policy limits the value that can </span>be invested with each approved counterparty to minimise the <span class=\"ls53d ws30d\">risk of loss. The Group treasury policy is to place cash and cash </span>equivalents with counterparties which are well-established<span class=\"ls53d ws302\"> banks with high credit ratings where available.  </span>Cash and cash equivalents are classified and measured at amortised cost under IFRS 9 <span class=\"ws30b\">and are therefore subject to the expected </span>loss model requirements of that standard. However, no materi<span class=\"ls53f\">al expected credit losses have been identified. At 30 September </span>2025, 97% (2024: 99%) of the cash and cash equivalents balance wa<span class=\"ls552 ws30d\">s deposited with financial institutions rated at least A- by </span>Standard &amp; Poor\u2019s. The Group\u2019s maximum exposure to credit risk in relation to cash and cash equivalents is their carrying amount <span class=\"_ _5\"></span>on the balance sheet. 11.4 Borrowings  Accounting policy Interest-bearing borrowings are recognised initially at fair value less attributable issue costs, which are amortised over the period of the borrowings. Subsequent to initial recogniti<span class=\"ws308\">on, interest-bearing borrowings are stated at amortised cost </span>with any difference between cost and redemption value being <span class=\"ws302\">recognised in the income statement over the period of </span>borrowing on an effective interest basis. Further information on the policy applied to lease liabilities is included in note 3.4.<span class=\"_ _0\"></span> <div class=\"gsd3\"><table class=\"s w4e1 h198\" id=\"_a41ad9c0-8dbd-467c-8015-88c8bc6a2ead\"><tr><td></td><td class=\"t m0 x1da h12f y3c9c ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x287 h12f y3c9d ffa fsae fc4 sc0 ls55b ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c9e ffa fsae fc4 sc0 ls56f ws314\">Current borrowings at book value </td><td class=\"t m0 x1b5 h12f y3c9e ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3c9e ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3947 w4e2 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53d ws2fb\">Lease liabilities<span class=\"_ _399\"> </span></div></td><td class=\"c n x7fd y3947 w4e3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54b ws2\">17<span class=\"_ _399\"> </span></div></td><td class=\"c n x7fe y3947 w2d1 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53e ws2\">15<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"gs33a\"><table class=\"s w4e4 h199\" id=\"_1dd94fac-f919-4303-bc69-b7186b508d7e\"><tr><td></td><td class=\"t m0 x1da h12f y3c9f ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3ca0 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3ca1 ffa fsae fc4 sc0 ls569 ws31a\">Non-current borrowings at book value </td><td class=\"t m0 x1b5 h12f y3ca1 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3ca2 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ca3 w4e5 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2fa\">Sterling denominated bond notes<span class=\"_ _399\"> </span></div></td><td class=\"c n x7ff y3ca3 w4e6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">1,041<span class=\"_ _399\"> </span></div></td><td class=\"c n x800 y3ca3 w4e7 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws2\">743<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ca4 w4e8 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws2f9\">Euro denominated bond notes<span class=\"_ _399\"> </span></div></td><td class=\"c n x801 y3ca4 w4e9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">436<span class=\"_ _399\"> </span></div></td><td class=\"c n x802 y3ca4 w72 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls550 ws2\">414<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ca5 ff9 fsaf fc4 sc0 ls53d ws2fb\">Lease liabilities </td><td class=\"c n x203 y3ca6 w2d3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">86<span class=\"_ _399\"> </span></div></td><td class=\"c n x803 y3ca6 w2d4 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">75<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ca7 ff9 fsaf fc4 sc0 ls54f ws2fa\">Unamortised RCF loan costs </td><td class=\"c n x1c7 y3ca8 w5a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x804 y3ca8 w152 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls57d ws2\">(1)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x1d5 y3948 w4ea h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">1,562<span class=\"_ _399\"> </span></div></td><td class=\"c n x805 y3948 w4eb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls555 ws2\">1,231<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"gs33b\"><table class=\"s w4ec h16f\" id=\"_7c7febd5-592a-41b0-8758-975d72dbc82e\"><tr><td></td><td></td><td class=\"t m0 x806 h12e y3ca9 ff9 fsae fc4 sc0 ls5c6 ws2\">Interest </td><td></td><td class=\"t m0 x807 h12f y3caa ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3ca9 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"c n x1bb y3ae8 w4ed h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls55a ws31b\">Borrowings at nominal value<span class=\"_ _399\"> </span></div></td><td class=\"c n x808 y3ae8 w4ee h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls570 ws347\">Year issued<span class=\"_ _399\"> </span></div></td><td class=\"c n x809 y3cab w4ef h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls577 ws3bf\">coupon*<span class=\"_ _399\"> </span></div></td><td class=\"c n x80a y3cab w4f0 h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls577 ws3bf\">Maturity<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x4dd h12f y3cac ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3cac ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3cad ff9 fsaf fc4 sc0 ls551 ws3c0\">Bonds  <span class=\"_ _2dd\"></span> <span class=\"_ _2de\"></span> <span class=\"_ _2df\"></span><span class=\"ffa ls7 ws2\"> <span class=\"_ _153\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cae w4f1 h156\"><div class=\"t m0 x1ba h130 y3932 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls542 ws303\">GBP 350m bond notes<span class=\"_ _399\"> </span></span></span></div></td><td class=\"c n x80b y3cae w4f2 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws303\">2021<span class=\"_ _399\"> </span></div></td><td class=\"c n x80c y3cae w4f3 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws303\">1.<span class=\"_ _1\"></span>63%<span class=\"_ _399\"> </span></div></td><td class=\"c n x80d y3cae w4f4 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws303\">25-Feb-31<span class=\"_ _399\"> </span></div></td><td class=\"c n x80e y3cae w39 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">350<span class=\"_ _399\"> </span></div></td><td class=\"c n x80f y3cae w4f5 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws2\">350</div></td></tr><tr><td class=\"c n x1bb y3c1f w4f6 h156\"><div class=\"t m0 x1ba h131 y3944 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls542 ws303\">GBP 400m bond notes<span class=\"_ _399\"> </span></span></span></div></td><td class=\"c n x810 y3c1f w4f7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws303\">2022<span class=\"_ _399\"> </span></div></td><td class=\"c n x811 y3c1f w4f8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws303\">2.88%<span class=\"_ _399\"> </span></div></td><td class=\"c n x812 y3c1f w4f9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws303\">8-Feb-34<span class=\"_ _399\"> </span></div></td><td class=\"c n x1c2 y3baf w4fa h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">400<span class=\"_ _399\"> </span></div></td><td class=\"c n x813 y3baf w4fb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53a ws2\">400</div></td></tr><tr><td class=\"c n x1bb y3945 w4fc h156\"><div class=\"t m0 x1ba h131 y3944 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls542 ws2fa\">EUR 500m bond notes<span class=\"_ _399\"> </span></span></span></div></td><td class=\"c n x814 y3945 w4fd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws2fa\">2023<span class=\"_ _399\"> </span></div></td><td class=\"c n x815 y3945 w4fe h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws2fa\">3.82%<span class=\"_ _399\"> </span></div></td><td class=\"c n x816 y3945 w4ff h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws2fa\">15-Feb-28<span class=\"_ _399\"> </span></div></td><td class=\"c n x1f9 y3946 wd3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">437<span class=\"_ _399\"> </span></div></td><td class=\"c n x817 y3946 w500 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls541 ws2\">416</div></td></tr><tr><td class=\"c n x1bb y3947 w501 h156\"><div class=\"t m0 x1ba h131 y3944 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls545 ws2f4\">GBP 300m bond notes<span class=\"_ _399\"> </span></span></span></div></td><td class=\"c n x818 y3947 w502 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws2f4\">2025<span class=\"_ _399\"> </span></div></td><td class=\"c n x819 y3947 w4e6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws2f4\">5.63%<span class=\"_ _399\"> </span></div></td><td class=\"c n x81a y3947 w503 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws2f4\">5-Mar-37<span class=\"_ _399\"> </span></div></td><td class=\"c n x1f9 y3948 w504 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">300<span class=\"_ _399\"> </span></div></td><td class=\"c n x81b y3948 w59 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54c ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls568 ws2 gs33c\">Note: </div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls568 ws325 gs33d\">* <span class=\"_ _21\"> </span>This does not include the impact of cross-currency interest rate swaps entered into in relation to the GBP 350m bond notes an<span class=\"ws30e\">d EUR 500m bond notes. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws317 gs33e\">The Group\u2019s debt is sourced from sterling and euro denominated <span class=\"_ _0\"></span><span class=\"ls543 ws2f2\">bond notes, with a syndicated <span class=\"ws30d\">multi-currency Revolving Credit </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fc gs33f\">Facility (RCF) also available. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws306 gs340\">Bond notes at 30 September 2025 were \u00a31,477m (30 September <span class=\"_ _5\"></span><span class=\"ls54f ws2fd\">2024: \u00a31,157m), comprised of sterling denominated bond notes </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54b ws303 gs341\">\u00a31,041m (30 September 2024: \u00a3743m) and euro denominat<span class=\"ls54f ws2fc\">ed bond notes \u00a3436m (30 <span class=\"ws2fa\">September 2024: \u00a3414m). </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws303 gs342\">In November 2024, a one-year extension was agreed to the Gr<span class=\"ls53f ws304\">oup\u2019s RCF, resulting in a new maturity in December 2029. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fc gs343\">At 30 September 2025, \u00a3nil of the RCF <span class=\"ls54f ws2fd\">was drawn down (30 September 2024: \u00a3nil). </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53c ws2fd gs344\">During the period, the Group issued sterling denominated bond <span class=\"ls53d ws300\">notes for a nominal amount of \u00a3300m with a maturity date </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54b ws2f2 gs345\">of March 2037. Net cash proceeds from the issuance were \u00a3297m. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2f2 gs346\">Further information on lease liabilities is included in note 3.4. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "This note analyses our operational cash generation, shows the mo<span class=\"ls53e ws2fd\">vement in our net debt in the year, and explains what is </span>included within our cash balances and borrowings at the year end.  Cash generated from operations is the starting point of our c<span class=\"ls53d ws2fb\">onsolidated statement of cash flows. This section outlines </span>the adjustments for any non-cash accounting items to reconcile<span class=\"ls53f\"> our accounting profit for the year to the amount of cash </span>we generated from our operations. Net debt represents the amount of cash held less borrowings and overdrafts. Borrowings are mostly made up of fixed-term external debt <span class=\"ls53d ws2fb\">which the Group has taken out for general corporate purposes, </span>including the refinancing of debt and acquisiti<span class=\"ls552 ws2fc\">ons. Borrowings also include lease liabilities.  </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-364": {
   "value": "11.3 Cash and cash equivalents  Accounting policy For the purpose of preparation of the con<span class=\"ws30d\">solidated statement of cash flows and <span class=\"ls548 ws302\">the consolidated balance sheet, cash and </span></span>cash equivalents include cash at bank and in hand, money mark<span class=\"ls53d ws30d\">et funds (MMFs) and short-term deposits with an original </span>maturity period of three months or less. Bank overdrafts <span class=\"ls543 ws30d\">that are an integral part of a subsidiary\u2019s cash management are </span>included in cash and cash equivalents where they have a legal ri<span class=\"ls53e ws30a\">ght of set-off and there is an intention to settle net, </span>against positive cash balances, otherwise bank overdrafts ar<span class=\"ls561 ws306\">e classified as borrowings. Cash and cash equivalents are </span>measured at amortised cost. <table class=\"s w2a3 h197\" id=\"_d1daffef-8ba8-41af-9a85-dbaafce7ee51\"><tr><td></td><td class=\"t m0 x1da h12f y3c99 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3c9a ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x1b5 h12f y3c9b ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3c9b ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ab3 w4db h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53d ws2fb\">Cash at bank and in hand<span class=\"_ _399\"> </span></div></td><td class=\"c n x7f9 y3ab3 w4dc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls541 ws2\">251<span class=\"_ _399\"> </span></div></td><td class=\"c n x7fa y3ab3 w4dd h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">292<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ab5 w4de h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2f2\">MMFs and short-term bank deposits<span class=\"_ _399\"> </span></div></td><td class=\"c n x7fb y3ab5 w4df h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">139<span class=\"_ _399\"> </span></div></td><td class=\"c n x7fc y3ab5 w4e0 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53c ws2\">216<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x20c y3948 w8c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">390<span class=\"_ _399\"> </span></div></td><td class=\"c n x20d y3948 w8d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls551 ws2\">508<span class=\"_ _399\"> </span></div></td></tr></table>The credit risk on liquid funds is considered to be low, as th<span class=\"_ _0\"></span><span class=\"ls53f ws30d\">e Board-approved Group treasury policy limits the value that can </span>be invested with each approved counterparty to minimise the <span class=\"ls53d ws30d\">risk of loss. The Group treasury policy is to place cash and cash </span>equivalents with counterparties which are well-established<span class=\"ls53d ws302\"> banks with high credit ratings where available.  </span>Cash and cash equivalents are classified and measured at amortised cost under IFRS 9 <span class=\"ws30b\">and are therefore subject to the expected </span>loss model requirements of that standard. However, no materi<span class=\"ls53f\">al expected credit losses have been identified. At 30 September </span>2025, 97% (2024: 99%) of the cash and cash equivalents balance wa<span class=\"ls552 ws30d\">s deposited with financial institutions rated at least A- by </span>Standard &amp; Poor\u2019s. The Group\u2019s maximum exposure to credit risk in relation to cash and cash equivalents is their carrying amount <span class=\"_ _5\"></span>on the balance sheet. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "Accounting policy For the purpose of preparation of the con<span class=\"ws30d\">solidated statement of cash flows and <span class=\"ls548 ws302\">the consolidated balance sheet, cash and </span></span>cash equivalents include cash at bank and in hand, money mark<span class=\"ls53d ws30d\">et funds (MMFs) and short-term deposits with an original </span>maturity period of three months or less. Bank overdrafts <span class=\"ls543 ws30d\">that are an integral part of a subsidiary\u2019s cash management are </span>included in cash and cash equivalents where they have a legal ri<span class=\"ls53e ws30a\">ght of set-off and there is an intention to settle net, </span>against positive cash balances, otherwise bank overdrafts ar<span class=\"ls561 ws306\">e classified as borrowings. Cash and cash equivalents are </span>measured at amortised cost. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-363": {
   "value": "<div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls588 ws3be gs332\">11.4 Borrowings  </div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls58c ws334 gs333\">Accounting policy </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs334\">Interest-bearing borrowings are recognised initially at fair value less attributable issue costs, which are amortised over </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws309 gs335\">the period of the borrowings. Subsequent to initial recogniti<span class=\"ws308\">on, interest-bearing borrowings are stated at amortised cost </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53c ws303 gs336\">with any difference between cost and redemption value being <span class=\"ws302\">recognised in the income statement over the period of </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs337\">borrowing on an effective interest basis. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws2f2 gs338\">Further information on the policy applied to lease liabilities is included in note 3.4.<span class=\"_ _0\"></span> </div><table class=\"s w4e1 h198\" id=\"_a41ad9c0-8dbd-467c-8015-88c8bc6a2ead\"><tr><td></td><td class=\"t m0 x1da h12f y3c9c ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x287 h12f y3c9d ffa fsae fc4 sc0 ls55b ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c9e ffa fsae fc4 sc0 ls56f ws314\">Current borrowings at book value </td><td class=\"t m0 x1b5 h12f y3c9e ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3c9e ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3947 w4e2 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53d ws2fb\">Lease liabilities<span class=\"_ _399\"> </span></div></td><td class=\"c n x7fd y3947 w4e3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54b ws2\">17<span class=\"_ _399\"> </span></div></td><td class=\"c n x7fe y3947 w2d1 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53e ws2\">15<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w4e4 h199\" id=\"_1dd94fac-f919-4303-bc69-b7186b508d7e\"><tr><td></td><td class=\"t m0 x1da h12f y3c9f ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3ca0 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3ca1 ffa fsae fc4 sc0 ls569 ws31a\">Non-current borrowings at book value </td><td class=\"t m0 x1b5 h12f y3ca1 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3ca2 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ca3 w4e5 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2fa\">Sterling denominated bond notes<span class=\"_ _399\"> </span></div></td><td class=\"c n x7ff y3ca3 w4e6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">1,041<span class=\"_ _399\"> </span></div></td><td class=\"c n x800 y3ca3 w4e7 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws2\">743<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ca4 w4e8 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws2f9\">Euro denominated bond notes<span class=\"_ _399\"> </span></div></td><td class=\"c n x801 y3ca4 w4e9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">436<span class=\"_ _399\"> </span></div></td><td class=\"c n x802 y3ca4 w72 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls550 ws2\">414<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ca5 ff9 fsaf fc4 sc0 ls53d ws2fb\">Lease liabilities </td><td class=\"c n x203 y3ca6 w2d3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">86<span class=\"_ _399\"> </span></div></td><td class=\"c n x803 y3ca6 w2d4 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">75<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ca7 ff9 fsaf fc4 sc0 ls54f ws2fa\">Unamortised RCF loan costs </td><td class=\"c n x1c7 y3ca8 w5a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x804 y3ca8 w152 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls57d ws2\">(1)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x1d5 y3948 w4ea h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">1,562<span class=\"_ _399\"> </span></div></td><td class=\"c n x805 y3948 w4eb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls555 ws2\">1,231<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w4ec h16f\" id=\"_7c7febd5-592a-41b0-8758-975d72dbc82e\"><tr><td></td><td></td><td class=\"t m0 x806 h12e y3ca9 ff9 fsae fc4 sc0 ls5c6 ws2\">Interest </td><td></td><td class=\"t m0 x807 h12f y3caa ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3ca9 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"c n x1bb y3ae8 w4ed h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls55a ws31b\">Borrowings at nominal value<span class=\"_ _399\"> </span></div></td><td class=\"c n x808 y3ae8 w4ee h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls570 ws347\">Year issued<span class=\"_ _399\"> </span></div></td><td class=\"c n x809 y3cab w4ef h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls577 ws3bf\">coupon*<span class=\"_ _399\"> </span></div></td><td class=\"c n x80a y3cab w4f0 h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls577 ws3bf\">Maturity<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x4dd h12f y3cac ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3cac ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3cad ff9 fsaf fc4 sc0 ls551 ws3c0\">Bonds  <span class=\"_ _2dd\"></span> <span class=\"_ _2de\"></span> <span class=\"_ _2df\"></span><span class=\"ffa ls7 ws2\"> <span class=\"_ _153\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cae w4f1 h156\"><div class=\"t m0 x1ba h130 y3932 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls542 ws303\">GBP 350m bond notes<span class=\"_ _399\"> </span></span></span></div></td><td class=\"c n x80b y3cae w4f2 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws303\">2021<span class=\"_ _399\"> </span></div></td><td class=\"c n x80c y3cae w4f3 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws303\">1.<span class=\"_ _1\"></span>63%<span class=\"_ _399\"> </span></div></td><td class=\"c n x80d y3cae w4f4 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws303\">25-Feb-31<span class=\"_ _399\"> </span></div></td><td class=\"c n x80e y3cae w39 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">350<span class=\"_ _399\"> </span></div></td><td class=\"c n x80f y3cae w4f5 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws2\">350</div></td></tr><tr><td class=\"c n x1bb y3c1f w4f6 h156\"><div class=\"t m0 x1ba h131 y3944 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls542 ws303\">GBP 400m bond notes<span class=\"_ _399\"> </span></span></span></div></td><td class=\"c n x810 y3c1f w4f7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws303\">2022<span class=\"_ _399\"> </span></div></td><td class=\"c n x811 y3c1f w4f8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws303\">2.88%<span class=\"_ _399\"> </span></div></td><td class=\"c n x812 y3c1f w4f9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws303\">8-Feb-34<span class=\"_ _399\"> </span></div></td><td class=\"c n x1c2 y3baf w4fa h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">400<span class=\"_ _399\"> </span></div></td><td class=\"c n x813 y3baf w4fb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53a ws2\">400</div></td></tr><tr><td class=\"c n x1bb y3945 w4fc h156\"><div class=\"t m0 x1ba h131 y3944 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls542 ws2fa\">EUR 500m bond notes<span class=\"_ _399\"> </span></span></span></div></td><td class=\"c n x814 y3945 w4fd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws2fa\">2023<span class=\"_ _399\"> </span></div></td><td class=\"c n x815 y3945 w4fe h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws2fa\">3.82%<span class=\"_ _399\"> </span></div></td><td class=\"c n x816 y3945 w4ff h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws2fa\">15-Feb-28<span class=\"_ _399\"> </span></div></td><td class=\"c n x1f9 y3946 wd3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">437<span class=\"_ _399\"> </span></div></td><td class=\"c n x817 y3946 w500 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls541 ws2\">416</div></td></tr><tr><td class=\"c n x1bb y3947 w501 h156\"><div class=\"t m0 x1ba h131 y3944 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls545 ws2f4\">GBP 300m bond notes<span class=\"_ _399\"> </span></span></span></div></td><td class=\"c n x818 y3947 w502 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws2f4\">2025<span class=\"_ _399\"> </span></div></td><td class=\"c n x819 y3947 w4e6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws2f4\">5.63%<span class=\"_ _399\"> </span></div></td><td class=\"c n x81a y3947 w503 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws2f4\">5-Mar-37<span class=\"_ _399\"> </span></div></td><td class=\"c n x1f9 y3948 w504 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">300<span class=\"_ _399\"> </span></div></td><td class=\"c n x81b y3948 w59 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54c ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr></table>Note: * <span class=\"_ _21\"> </span>This does not include the impact of cross-currency interest rate swaps entered into in relation to the GBP 350m bond notes an<span class=\"ws30e\">d EUR 500m bond notes. </span>The Group\u2019s debt is sourced from sterling and euro denominated <span class=\"_ _0\"></span><span class=\"ls543 ws2f2\">bond notes, with a syndicated <span class=\"ws30d\">multi-currency Revolving Credit </span></span>Facility (RCF) also available. Bond notes at 30 September 2025 were \u00a31,477m (30 September <span class=\"_ _5\"></span><span class=\"ls54f ws2fd\">2024: \u00a31,157m), comprised of sterling denominated bond notes </span>\u00a31,041m (30 September 2024: \u00a3743m) and euro denominat<span class=\"ls54f ws2fc\">ed bond notes \u00a3436m (30 <span class=\"ws2fa\">September 2024: \u00a3414m). </span></span>In November 2024, a one-year extension was agreed to the Gr<span class=\"ls53f ws304\">oup\u2019s RCF, resulting in a new maturity in December 2029. </span>At 30 September 2025, \u00a3nil of the RCF <span class=\"ls54f ws2fd\">was drawn down (30 September 2024: \u00a3nil). </span>During the period, the Group issued sterling denominated bond <span class=\"ls53d ws300\">notes for a nominal amount of \u00a3300m with a maturity date </span>of March 2037. Net cash proceeds from the issuance were \u00a3297m. Further information on lease liabilities is included in note 3.4.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-380": {
   "value": "11.4 Borrowings  Accounting policy Interest-bearing borrowings are recognised initially at fair value less attributable issue costs, which are amortised over the period of the borrowings. Subsequent to initial recogniti<span class=\"ws308\">on, interest-bearing borrowings are stated at amortised cost </span>with any difference between cost and redemption value being <span class=\"ws302\">recognised in the income statement over the period of </span>borrowing on an effective interest basis. Further information on the policy applied to lease liabilities is included in note 3.4.<table class=\"s w4e1 h198\" id=\"_a41ad9c0-8dbd-467c-8015-88c8bc6a2ead\"><tr><td></td><td class=\"t m0 x1da h12f y3c9c ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x287 h12f y3c9d ffa fsae fc4 sc0 ls55b ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3c9e ffa fsae fc4 sc0 ls56f ws314\">Current borrowings at book value </td><td class=\"t m0 x1b5 h12f y3c9e ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3c9e ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3947 w4e2 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53d ws2fb\">Lease liabilities<span class=\"_ _399\"> </span></div></td><td class=\"c n x7fd y3947 w4e3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54b ws2\">17<span class=\"_ _399\"> </span></div></td><td class=\"c n x7fe y3947 w2d1 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53e ws2\">15<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w4e4 h199\" id=\"_1dd94fac-f919-4303-bc69-b7186b508d7e\"><tr><td></td><td class=\"t m0 x1da h12f y3c9f ffa fsae fc4 sc0 ls55b ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3ca0 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3ca1 ffa fsae fc4 sc0 ls569 ws31a\">Non-current borrowings at book value </td><td class=\"t m0 x1b5 h12f y3ca1 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3ca2 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ca3 w4e5 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2fa\">Sterling denominated bond notes<span class=\"_ _399\"> </span></div></td><td class=\"c n x7ff y3ca3 w4e6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">1,041<span class=\"_ _399\"> </span></div></td><td class=\"c n x800 y3ca3 w4e7 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws2\">743<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ca4 w4e8 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws2f9\">Euro denominated bond notes<span class=\"_ _399\"> </span></div></td><td class=\"c n x801 y3ca4 w4e9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">436<span class=\"_ _399\"> </span></div></td><td class=\"c n x802 y3ca4 w72 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls550 ws2\">414<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ca5 ff9 fsaf fc4 sc0 ls53d ws2fb\">Lease liabilities </td><td class=\"c n x203 y3ca6 w2d3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">86<span class=\"_ _399\"> </span></div></td><td class=\"c n x803 y3ca6 w2d4 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2\">75<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ca7 ff9 fsaf fc4 sc0 ls54f ws2fa\">Unamortised RCF loan costs </td><td class=\"c n x1c7 y3ca8 w5a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n x804 y3ca8 w152 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls57d ws2\">(1)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x1d5 y3948 w4ea h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">1,562<span class=\"_ _399\"> </span></div></td><td class=\"c n x805 y3948 w4eb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls555 ws2\">1,231<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w4ec h16f\" id=\"_7c7febd5-592a-41b0-8758-975d72dbc82e\"><tr><td></td><td></td><td class=\"t m0 x806 h12e y3ca9 ff9 fsae fc4 sc0 ls5c6 ws2\">Interest </td><td></td><td class=\"t m0 x807 h12f y3caa ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3ca9 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"c n x1bb y3ae8 w4ed h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls55a ws31b\">Borrowings at nominal value<span class=\"_ _399\"> </span></div></td><td class=\"c n x808 y3ae8 w4ee h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls570 ws347\">Year issued<span class=\"_ _399\"> </span></div></td><td class=\"c n x809 y3cab w4ef h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls577 ws3bf\">coupon*<span class=\"_ _399\"> </span></div></td><td class=\"c n x80a y3cab w4f0 h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls577 ws3bf\">Maturity<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x4dd h12f y3cac ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3cac ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3cad ff9 fsaf fc4 sc0 ls551 ws3c0\">Bonds  <span class=\"_ _2dd\"></span> <span class=\"_ _2de\"></span> <span class=\"_ _2df\"></span><span class=\"ffa ls7 ws2\"> <span class=\"_ _153\"> </span><span class=\"ff9\"> </span></span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cae w4f1 h156\"><div class=\"t m0 x1ba h130 y3932 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls542 ws303\">GBP 350m bond notes<span class=\"_ _399\"> </span></span></span></div></td><td class=\"c n x80b y3cae w4f2 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws303\">2021<span class=\"_ _399\"> </span></div></td><td class=\"c n x80c y3cae w4f3 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws303\">1.<span class=\"_ _1\"></span>63%<span class=\"_ _399\"> </span></div></td><td class=\"c n x80d y3cae w4f4 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws303\">25-Feb-31<span class=\"_ _399\"> </span></div></td><td class=\"c n x80e y3cae w39 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">350<span class=\"_ _399\"> </span></div></td><td class=\"c n x80f y3cae w4f5 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws2\">350</div></td></tr><tr><td class=\"c n x1bb y3c1f w4f6 h156\"><div class=\"t m0 x1ba h131 y3944 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls542 ws303\">GBP 400m bond notes<span class=\"_ _399\"> </span></span></span></div></td><td class=\"c n x810 y3c1f w4f7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws303\">2022<span class=\"_ _399\"> </span></div></td><td class=\"c n x811 y3c1f w4f8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws303\">2.88%<span class=\"_ _399\"> </span></div></td><td class=\"c n x812 y3c1f w4f9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws303\">8-Feb-34<span class=\"_ _399\"> </span></div></td><td class=\"c n x1c2 y3baf w4fa h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">400<span class=\"_ _399\"> </span></div></td><td class=\"c n x813 y3baf w4fb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53a ws2\">400</div></td></tr><tr><td class=\"c n x1bb y3945 w4fc h156\"><div class=\"t m0 x1ba h131 y3944 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls542 ws2fa\">EUR 500m bond notes<span class=\"_ _399\"> </span></span></span></div></td><td class=\"c n x814 y3945 w4fd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws2fa\">2023<span class=\"_ _399\"> </span></div></td><td class=\"c n x815 y3945 w4fe h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws2fa\">3.82%<span class=\"_ _399\"> </span></div></td><td class=\"c n x816 y3945 w4ff h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls542 ws2fa\">15-Feb-28<span class=\"_ _399\"> </span></div></td><td class=\"c n x1f9 y3946 wd3 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">437<span class=\"_ _399\"> </span></div></td><td class=\"c n x817 y3946 w500 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls541 ws2\">416</div></td></tr><tr><td class=\"c n x1bb y3947 w501 h156\"><div class=\"t m0 x1ba h131 y3944 ff18 fsaf fc4 sc0 ls7 ws2\"><span class=\"_ gs18a\"> </span><span class=\"ffd\"><span class=\"_ gs9\"> </span><span class=\"_ _59\"> </span><span class=\"ff9 ls545 ws2f4\">GBP 300m bond notes<span class=\"_ _399\"> </span></span></span></div></td><td class=\"c n x818 y3947 w502 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws2f4\">2025<span class=\"_ _399\"> </span></div></td><td class=\"c n x819 y3947 w4e6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws2f4\">5.63%<span class=\"_ _399\"> </span></div></td><td class=\"c n x81a y3947 w503 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws2f4\">5-Mar-37<span class=\"_ _399\"> </span></div></td><td class=\"c n x1f9 y3948 w504 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">300<span class=\"_ _399\"> </span></div></td><td class=\"c n x81b y3948 w59 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54c ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr></table>Note: * <span class=\"_ _21\"> </span>This does not include the impact of cross-currency interest rate swaps entered into in relation to the GBP 350m bond notes an<span class=\"ws30e\">d EUR 500m bond notes. </span>The Group\u2019s debt is sourced from sterling and euro denominated <span class=\"_ _0\"></span><span class=\"ls543 ws2f2\">bond notes, with a syndicated <span class=\"ws30d\">multi-currency Revolving Credit </span></span>Facility (RCF) also available. Bond notes at 30 September 2025 were \u00a31,477m (30 September <span class=\"_ _5\"></span><span class=\"ls54f ws2fd\">2024: \u00a31,157m), comprised of sterling denominated bond notes </span>\u00a31,041m (30 September 2024: \u00a3743m) and euro denominat<span class=\"ls54f ws2fc\">ed bond notes \u00a3436m (30 <span class=\"ws2fa\">September 2024: \u00a3414m). </span></span>In November 2024, a one-year extension was agreed to the Gr<span class=\"ls53f ws304\">oup\u2019s RCF, resulting in a new maturity in December 2029. </span>At 30 September 2025, \u00a3nil of the RCF <span class=\"ls54f ws2fd\">was drawn down (30 September 2024: \u00a3nil). </span>During the period, the Group issued sterling denominated bond <span class=\"ls53d ws300\">notes for a nominal amount of \u00a3300m with a maturity date </span>of March 2037. Net cash proceeds from the issuance were \u00a3297m. Further information on lease liabilities is included in note 3.4.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "Accounting policy Interest-bearing borrowings are recognised initially at fair value less attributable issue costs, which are amortised over the period of the borrowings. Subsequent to initial recogniti<span class=\"ws308\">on, interest-bearing borrowings are stated at amortised cost </span>with any difference between cost and redemption value being <span class=\"ws302\">recognised in the income statement over the period of </span>borrowing on an effective interest basis. Further information on the policy applied to lease liabilities is included in note 3.4.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "Accounting policy Interest-bearing borrowings are recognised initially at fair value less attributable issue costs, which are amortised over the period of the borrowings. Subsequent to initial recogniti<span class=\"ws308\">on, interest-bearing borrowings are stated at amortised cost </span>with any difference between cost and redemption value being <span class=\"ws302\">recognised in the income statement over the period of </span>borrowing on an effective interest basis. Further information on the policy applied to lease liabilities is included in note 3.4.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-342": {
   "value": "12 Financial instruments This note shows details of the fair value and carrying value of <span class=\"ls53d ws308\">short<span class=\"_ _5\"></span>-<span class=\"_ _1\"></span> and long-term borrowin<span class=\"ls560 ws30a\">gs, trade and other payables, </span></span>trade and other receivables, derivative financial instruments, <span class=\"ls552 ws309\">equity investments, short-term<span class=\"_ _0\"></span><span class=\"ls53f ws308\"> bank deposits, and cash and </span></span>cash equivalents. These items are all classified as \u201cfinancial <span class=\"ws2fb\">instruments\u201d under accounting standards. Fair value is the </span>price that would be received to sell an asset or paid to transfer a liability in an orde<span class=\"ls543 ws30d\">rly transaction between market </span>participants at the measurement date. In order to assist users of these consolidated financial <span class=\"ls54f ws2fc\">statements in making an assessm</span><span class=\"ws30a\">ent of any risks relating to </span>financial instruments, this note also sets out the maturity <span class=\"ls53d ws300\">of these items and analyses their sensitivity to changes in key </span>inputs, such as interest rates and forei<span class=\"ls543\">gn exchange rates. An explanation of the <span class=\"ls53f\">Group\u2019s exposure to, and management of, </span></span>capital, liquidity, credit, interest rate, and<span class=\"ls547 ws30c\"> foreign currency risk is set out in t<span class=\"ls561 ws303\">he financial risk management section at the<span class=\"_ _0\"></span><span class=\"ls7 ws2\"> </span></span></span>end of this note. Accounting policy Financial assets and financial liabilities are recognised on <span class=\"ls561 ws2f4\">the Group\u2019s balance sheet when the Group becom<span class=\"_ _0\"></span>es a party to </span>the contractual provisions of the instrument.  Financial assets are derecognised when the rights to receive cas<span class=\"ls53f ws304\">h flows from the asset have expired, or when the Group has </span>transferred those rights and either has also transferred substant<span class=\"ls53e ws30a\">ially all the risks and rewards of the asset or has neither </span>transferred nor retained substantially all the risks and rewa<span class=\"ws309\">rds of the asset but no longer has control of the asset.  </span>Financial liabilities are derecognised when the obligation specifie<span class=\"ls547 ws2fc\">d in the contract is discharged, cancelled<span class=\"_ _0\"></span>, or expires.</span><span class=\"ls547 ws2fc\"> </span>The Group may use derivative financial instruments to manage<span class=\"ls543 ws306\"> its exposures to fluctuating foreign exchange rates and </span>foreign currency cash flows in relation to external borrowings.<span class=\"ws304\"> These instruments are initially recognised at fair value on </span>the date the contract is entered into and are subsequently rem<span class=\"ws309\">easured at their fair value. The method of recognising the </span>resulting gain or loss depends on whether the derivative is de<span class=\"ls53f\">signated as a hedging instrument and, if so, the nature of the </span>item being hedged. At the inception of designated hedge relationships, the Gr<span class=\"ws317\">oup documents its risk management objectives and strategy for </span>undertaking various hedging transactions. The Group also doc<span class=\"ls548 ws2f8\">uments its assessment, both at hedge inception and on an </span>ongoing basis, of whether the derivatives that are used in<span class=\"ls53d ws2fb\"> hedging transactions are highly effective in offsetting changes </span>in fair values of hedged items.<span class=\"_ _399\"> </span><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fb gs359\">The amounts on the consolidated balance sheet that are accounted <span class=\"ls560 ws317\">for as financial instruments, and their classification under </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws301 gs35a\">IFRS 9, are as follows: </div><div class=\"gs35b\"><table class=\"s w505 h19a\" id=\"_25a0a03e-2f8c-40fc-af65-7212374eb75a\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x725 h12f y3caf ffa fsae fc4 sc0 ls624 ws436\"> <span class=\"_ _395\"></span> <span class=\"_ _2e1\"> </span><span class=\"_ _395\"></span><span class=\"ls577 ws373\">IFRS 9 classification </span></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x242 h12f y3cb0 ffa fsae fc4 sc0 ls56b ws313\">At fair </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x285 h12f y3cb1 ffa fsae fc4 sc0 ls578 ws2\">value </td><td class=\"t m0 x62d h12f y3cb1 ffa fsae fc4 sc0 ls56f ws314\" colspan=\"2\">At fair value </td></tr><tr><td></td><td></td><td class=\"t m0 x7b1 h12f y3cb2 ffa fsae fc4 sc0 ls595 ws2\">At </td><td class=\"t m0 x81c h12f y3cb2 ffa fsae fc4 sc0 ls55a ws2\">Derivatives </td><td class=\"t m0 x28a h12f y3cb2 ffa fsae fc4 sc0 ls595 ws2\">through </td><td class=\"t m0 x238 h12f y3cb2 ffa fsae fc4 sc0 ls578 ws314\" colspan=\"2\">through other </td></tr><tr><td></td><td></td><td class=\"t m0 x81d h12f y3cb3 ffa fsae fc4 sc0 ls595 ws39a\">amortised  </td><td class=\"t m0 x241 h12f y3cb3 ffa fsae fc4 sc0 ls55a ws372\">used for </td><td class=\"t m0 x400 h12f y3cb3 ffa fsae fc4 sc0 ls535 ws374\">profit or </td><td class=\"t m0 x2d9 h12f y3cb3 ffa fsae fc4 sc0 ls536 ws2\" colspan=\"2\">comprehensive </td></tr><tr><td></td><td></td><td class=\"t m0 x6f0 h12f y3cb4 ffa fsae fc4 sc0 ls55a ws2\">cost </td><td class=\"t m0 x241 h12f y3cb4 ffa fsae fc4 sc0 ls538 ws369\">hedging  </td><td class=\"t m0 x1db h12f y3cb4 ffa fsae fc4 sc0 ls577 ws2\">loss </td><td class=\"t m0 x1da h12f y3cb4 ffa fsae fc4 sc0 ls55b ws2\">income </td><td class=\"t m0 x239 h12f y3cb4 ffa fsae fc4 sc0 ls56f ws2\">Total </td></tr><tr><td class=\"c n x1bb y3cb5 w506 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls538 ws38c\">As at 30 September 2025<span class=\"_ _399\"> </span></div></td><td class=\"c n x81e y3cb5 w507 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls55a ws2\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x531 h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x432 h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x28f h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x438 h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3cb7 ffa fsaf fc4 sc0 ls54b ws354\">Non-current assets <span class=\"_ _2b0\"> </span><span class=\"ff9 ls7 ws2\"> <span class=\"_ _164\"> </span><span class=\"ffa\"> <span class=\"_ _5f\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _1b9\"> </span> <span class=\"_ _15d\"> </span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cb8 w508 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws2fc\">Equity investments<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x81f y3cb8 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x820 y3cb8 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x821 y3cb8 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x822 y3cb8 w46a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x823 y3cb8 w46a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cb9 w509 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">Trade and other receivables: other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x824 y3cb9 w50a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x640 y3cba w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x825 y3cba wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x826 y3cba w88 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x827 y3cba wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x828 y3cba w2c9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3cbb ff9 fsaf fc4 sc0 ls53d ws300\">Derivative financial instruments\u2014cross-currency </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3cbc ff9 fsaf fc4 sc0 ls53d ws302\">interest rate swaps <span class=\"_ _2e4\"> </span> </td><td></td><td class=\"c n x640 y3cbd wd5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x829 y3cbd w50b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">32<span class=\"_ _399\"> </span></div></td><td class=\"c n x82a y3cbd wd6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x82b y3cbd we7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x82c y3cbd w50c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">32<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cbe ffa fsaf fc4 sc0 ls53c ws2fd\">Current assets <span class=\"_ _111\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cbf w50d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">Trade and other receivables: trade receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x82d y3cbf w50a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x82e y3cc0 w50e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">309<span class=\"_ _399\"> </span></div></td><td class=\"c n x82f y3cc0 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x830 y3cc0 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x831 y3cc0 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x832 y3cc0 w8c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">309<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cc1 w509 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">Trade and other receivables: other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x824 y3cc1 w50a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x63b y3cc2 w50f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">26<span class=\"_ _399\"> </span></div></td><td class=\"c n x833 y3cc2 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x834 y3cc2 w56 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x835 y3cc2 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x836 y3cc2 w398 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">27<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cc3 w510 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws300\">Cash and cash equivalents<span class=\"_ _399\"> </span></div></td><td class=\"c n x837 y3cc3 w511 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws300\">11.3<span class=\"_ _399\"> </span></div></td><td class=\"c n x82e y3cc4 w50e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">390<span class=\"_ _399\"> </span></div></td><td class=\"c n x838 y3cc4 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x839 y3cc4 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x83a y3cc4 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x83b y3cc4 w8c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">390<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cc5 ffa fsaf fc4 sc0 ls561 ws306\">Current liabilities <span class=\"_ _2e5\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bb y3c29 w512 h19b\"><div class=\"t m0 x1ba h131 y3cc6 ff9 fsaf fc4 sc0 ls543 ws2f4\">Trade and other payables excluding other tax and<span class=\"_ _399\"> </span></div><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws30a\">social security<span class=\"_ _399\"> </span></div></td><td class=\"c n x83c y3c29 w513 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws30a\">8.2<span class=\"_ _399\"> </span></div></td><td class=\"c n x83d y3b0e w514 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls561 ws2\">(386)<span class=\"_ _399\"> </span></div></td><td class=\"c n x83e y3b0e we7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x83f y3b0e wd6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x840 y3b0e we7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x841 y3b0e w515 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls543 ws2\">(386)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a9a w516 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30c\">Borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x842 y3a9a w517 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30c\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x249 y3b15 w9b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(17)<span class=\"_ _399\"> </span></div></td><td class=\"c n x843 y3b15 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x844 y3b15 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x845 y3b15 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x846 y3b15 w9b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(17)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cc7 ffa fsaf fc4 sc0 ls53c ws2f9\">Non-current liabilities <span class=\"_ _2e6\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3aa6 w516 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30c\">Borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x842 y3aa6 w517 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30c\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x847 y3ab3 wa7 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">(1,562)<span class=\"_ _399\"> </span></div></td><td class=\"c n x848 y3ab3 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x849 y3ab3 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84a y3ab3 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84b y3ab3 wa7 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">(1,562)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3cc8 ff9 fsaf fc4 sc0 ls53f ws304\">Trade and other payables: other payables <span class=\"_ _a3\"> </span> </td><td></td><td class=\"c n x711 y3b02 wb1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls549 ws2\">(8)<span class=\"_ _399\"> </span></div></td><td class=\"c n x84c y3b02 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84d y3b02 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84e y3b02 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84f y3b02 wb1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls549 ws2\">(8)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x847 y3948 w518 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">(1,245)<span class=\"_ _399\"> </span></div></td><td class=\"c n x850 y3948 w519 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2\">32<span class=\"_ _399\"> </span></div></td><td class=\"c n x851 y3948 w247 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x852 y3948 w77 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x853 y3948 w51a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53d ws2\">(1,206)</div></td></tr></table></div><div class=\"gs35c\"><table class=\"s w51b h19c\" id=\"_74167b2c-3fa9-4cc4-8961-f94cc26edeba\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x854 h12e y3cc9 ff9 fsae fc4 sc0 ls570 ws347\"> <span class=\"_ _15e\"> </span> <span class=\"_ _2e8\"> </span>IFRS 9 classification </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c n x855 y3cca w51c h160\" colspan=\"2\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls570 ws347\">At fair value<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x420 h12e y3ccb ff9 fsae fc4 sc0 ls576 ws2\">Derivatives </td><td></td><td class=\"c x313 y3ccc w51d h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls570 ws347\">At fair value<span class=\"_ _399\"> </span></div><div class=\"t m0 x856 h12e y3aa0 ff9 fsae fc4 sc0 ls55a ws372\">through other<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x311 h12e y3ccd ff9 fsae fc4 sc0 ls569 ws3c1\">At amortised  </td><td class=\"t m0 x5a6 h12e y3cce ff9 fsae fc4 sc0 ls577 ws3ad\" colspan=\"2\">used for </td><td class=\"c n x857 y3ccf w51e h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls56a ws2\">through</div></td><td class=\"t m0 x437 h12e y3cce ff9 fsae fc4 sc0 ls55a ws2\" colspan=\"2\">comprehensive </td></tr><tr><td></td><td></td><td class=\"t m0 x288 h12e y3cd0 ff9 fsae fc4 sc0 ls576 ws2\">cost </td><td class=\"c x859 y3cd1 w51f h160\" colspan=\"2\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls56d ws3c2\">hedging<span class=\"_ _399\"> </span></div><div class=\"t m0 x858 h12e y3aa0 ff9 fsae fc4 sc0 ls55d ws39d\">profit or loss<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x807 h12e y3cd2 ff9 fsae fc4 sc0 ls55a ws2\">income </td><td class=\"t m0 x287 h12e y3cd0 ff9 fsae fc4 sc0 ls576 ws2\">Total </td></tr><tr><td class=\"c n x1bb y3cd3 w520 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls569 ws312\">As at 30 September 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n x85a y3cd3 w521 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls569 ws2\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x7b1 h12e y3cd4 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"c n x85b y3cd5 w522 h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m<span class=\"_ _399\"> </span></div></td><td class=\"c n x85c y3cd5 w522 h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x290 h12e y3cd4 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3cd4 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3cd6 ffa fsaf fc4 sc0 ls54b ws354\">Non-current assets <span class=\"_ _1b0\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37e\"></span> <span class=\"_ _5\"></span><span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _14\"> </span><span class=\"_ _37e\"></span> <span class=\"_ _16f\"></span><span class=\"_ _37e\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cd7 w523 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">Equity <span class=\"_ _4d\"></span>investments<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x85d y3cd7 w3e4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x85e y3cd7 w1d0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x85f y3cd7 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ca y3cd7 w524 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x860 y3cd7 w416 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">6<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cd8 w525 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">Trade and other receivables: other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x861 y3cd8 w7a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x862 y3cd8 w44c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x863 y3cd8 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x864 y3cd8 w526 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x865 y3cd8 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x866 y3cd8 w1de h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3cd9 ff9 fsaf fc4 sc0 ls543 ws30d\">Derivative financial instruments\u2014cross-currency </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cda w527 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">interest rate swaps<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x867 y3cda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x868 y3cda w528 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">29<span class=\"_ _399\"> </span></div></td><td class=\"c n x869 y3cda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x86a y3cda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x86b y3cda w529 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">29<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cdb ffa fsaf fc4 sc0 ls548 ws2fd\">Current assets <span class=\"_ _91\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _14\"> </span><span class=\"_ _37e\"></span> <span class=\"_ _2eb\"></span><span class=\"_ _37e\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cdc w52a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">Trade and other receivables: trade receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x86c y3cdc w52b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x86d y3cdc w52c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">265<span class=\"_ _399\"> </span></div></td><td class=\"c n x86e y3cdc w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x86f y3cdc w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x870 y3cdc w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x871 y3cdc w52d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">265<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cdd w52e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">Trade and other receivables: other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x872 y3cdd w52b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x873 y3cdd w52f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">23<span class=\"_ _399\"> </span></div></td><td class=\"c n x874 y3cdd w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x875 y3cdd w3d1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x876 y3cdd w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x877 y3cdd w530 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">24<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cde w531 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">Cash and cash equivalents<span class=\"_ _399\"> </span></div></td><td class=\"c n x878 y3cde w532 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">11.3<span class=\"_ _399\"> </span></div></td><td class=\"c n x879 y3cde w2e5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">508<span class=\"_ _399\"> </span></div></td><td class=\"c n x87a y3cde w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x87b y3cde w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x87c y3cde w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x87d y3cde w2e5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">508<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cdf ffa fsaf fc4 sc0 ls561 ws306\">Current liabilities <span class=\"_ _1b0\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _14\"> </span><span class=\"_ _37e\"></span> <span class=\"_ _2eb\"></span><span class=\"_ _37e\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bb y3ce0 w512 h19b\"><div class=\"t m0 x1ba h131 y3cc6 ff9 fsaf fc4 sc0 ls543 ws2f4\">Trade and other payables excluding other tax and<span class=\"_ _399\"> </span></div><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">social security<span class=\"_ _399\"> </span></div></td><td class=\"c n x87e y3ce0 w533 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">8.2<span class=\"_ _399\"> </span></div></td><td class=\"c n x87f y3ce0 w534 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">(366)<span class=\"_ _399\"> </span></div></td><td class=\"c n x880 y3ce0 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x869 y3ce0 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x86a y3ce0 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x881 y3ce0 w534 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">(366)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ce1 w535 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">Borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x882 y3ce1 w536 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x883 y3ce1 w537 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">(15)<span class=\"_ _399\"> </span></div></td><td class=\"c n x85e y3ce1 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x884 y3ce1 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x885 y3ce1 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x886 y3ce1 w537 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">(15)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3ce2 ffa fsaf fc4 sc0 ls53c ws2f9\">Non-current liabilities <span class=\"_ _2ed\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37f\"></span> <span class=\"_ _37f\"></span> <span class=\"_ _37f\"></span> <span class=\"_ _72\"> </span><span class=\"_ _37f\"></span> <span class=\"_ _16f\"></span><span class=\"_ _37f\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3ce3 w538 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">Borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x887 y3ce3 w289 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x888 y3ce3 w539 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">(1,231)<span class=\"_ _399\"> </span></div></td><td class=\"c n x889 y3ce3 w482 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x88a y3ce3 w3c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x88b y3ce3 w3c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x88c y3ce3 w53a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">(1,231)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ce4 w53b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">Trade and other payables: other payables<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x88d y3ce4 w2c4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">(3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x88e y3ce4 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x88f y3ce4 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x890 y3ce4 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x891 y3ce4 w53c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">(3)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ce5 ff9 fsaf fc4 sc0 ls53d ws300\">Derivative financial instruments\u2014cross-currency </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y39c7 w53d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">interest rate swaps<span class=\"_ _399\"> </span></div></td><td class=\"c n x892 y39c7 w53e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">12.5<span class=\"_ _399\"> </span></div></td><td class=\"c n x893 y39c7 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x894 y39c7 w53f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">(13)<span class=\"_ _399\"> </span></div></td><td class=\"c n x895 y39c7 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x896 y39c7 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x897 y39c7 w540 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">(13)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x898 y3947 w541 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">(816)<span class=\"_ _399\"> </span></div></td><td class=\"c n x899 y3947 w542 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">16<span class=\"_ _399\"> </span></div></td><td class=\"c n x89a y3947 w543 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x89b y3947 w544 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x89c y3947 w545 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">(791)<span class=\"_ _399\"> </span></div></td></tr></table></div>12.1 Fair values of financial instruments The carrying amounts of the following financial assets and liabilit<span class=\"ls547 ws2fd\">ies approximate to their fair values: trade and other paya<span class=\"_ _5\"></span>bl<span class=\"ls53f ws2\">es </span></span>excluding tax and social security, trade and other receivables <span class=\"ls53c ws2fd\">excluding prepayments and accrued <span class=\"ls547 ws30c\">income, lease liabilities, and<span class=\"_ _0\"></span><span class=\"ls7 ws2\"> </span></span></span>short-term bank deposits, and cash and cash equivalents.  Borrowings (excluding lease liabilities) The fair value of the sterling and euro denominated bond notes <span class=\"_ _0\"></span><span class=\"ws306\">are determined by reference to quoted market prices and </span>therefore can be considered as a level 1 fa<span class=\"ls54d ws32e\">ir value as defined within IFRS 13. </span>The Group does not hold any financial liabilities whose fair value <span class=\"ls547 ws2fd\">would be considered as a level 3 fair value as defined </span>within IFRS 13. The respective book and fair values of bond notes are included in the table below<span class=\"_ _0\"></span>:  <table class=\"s w546 h19d\" id=\"_65b0de2f-a733-4cd6-b089-0a8e35d36e3c\"><tr><td></td><td></td><td></td><td class=\"c n x89d y3ce6 w547 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls536 ws436\">2025<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x89e y3ce6 w364 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls538 ws3c5\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5e7 h12f y3ce7 ffa fsae fc4 sc0 ls538 ws312\">Book value  </td><td class=\"t m0 x66b h12f y3ce7 ffa fsae fc4 sc0 ls55a ws31b\">Fair value  </td><td class=\"t m0 x421 h12e y3ce8 ff9 fsae fc4 sc0 ls56b ws347\">Book value  </td><td class=\"t m0 x89f h12e y3ce8 ff9 fsae fc4 sc0 ls55d ws3c6\">Fair value  </td></tr><tr><td></td><td class=\"t m0 x8a0 h12e y3ce9 ff9 fsae fc4 sc0 ls55a ws2\">Note </td><td class=\"t m0 x450 h12f y3ce9 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x2d9 h12f y3ce9 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x727 h12e y3ce9 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3ce9 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3947 w548 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2f4\">Long-term borrowing (excluding lease liabilities)<span class=\"_ _399\"> </span></div></td><td class=\"c n x8a1 y3947 w2cf h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls555 ws2\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x8a2 y3947 w549 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54b ws2\">1,476<span class=\"_ _399\"> </span></div></td><td class=\"c n x8a3 y3947 w54a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">1,400<span class=\"_ _399\"> </span></div></td><td class=\"c n x8a4 y3947 w54b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws3c7\">1,156<span class=\"_ _399\"> </span></div></td><td class=\"c n x2d7 y3947 w2e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws3c7\">1,065<span class=\"_ _399\"> </span></div></td></tr></table>Contingent consideration receivable The Group recognises contingent consideration receivable of \u00a33<span class=\"_ _0\"></span><span class=\"ws306\">m (2024: \u00a33m) relating to the disposal of Sage Payroll </span>Solutions in the year ended 30 September 2019. This is classifie<span class=\"ws302\">d as a financial asset measured at fair value through profit or<span class=\"_ _0\"></span><span class=\"ls7 ws2\"> </span></span>loss. Its fair value is determined using a discounted cash flow <span class=\"ls561 ws306\">valuation technique. The main input<span class=\"ws30d\">s to the calculation for whi<span class=\"ls54b ws2\">ch </span></span></span>assumptions have been made are the discount rate and the period <span class=\"_ _0\"></span><span class=\"ls560 ws309\">over which the consideration will be received. This is a level <span class=\"ls548 ws2\">3 </span></span>fair value under IFRS 13. Equity investments The fair value of the unlisted equity investments held by th<span class=\"ls561 ws304\">e Group is determined using a market<span class=\"_ _5\"></span>-based valuation approach. </span>The significant unobservable inputs used in level 3 fair value meas<span class=\"ws300\">urement are transaction prices paid for identical or similar<span class=\"ls7 ws2\"> </span></span>instruments of the investee and revenue growth factors. Derivative financial instruments\u2014cross-currency interest rate swaps The fair value of the cross-currency interest<span class=\"ws300\"> rate swaps held by the Group is determ<span class=\"_ _0\"></span><span class=\"ls561 ws306\">ined using a discounted cash flow valuation<span class=\"ls7 ws2\"> </span></span></span>technique at market rates and therefore can be considered <span class=\"ls560 ws30a\">as a level 2 fair value as defined within IFRS 13. </span><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls588 ws330 gs36f\">12.2 Maturity of financial liabilities </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs370\">The maturity profile of the undiscounted contractual amount of<span class=\"ws2f2\"> the Group\u2019s financial liabilities (excluding cross<span class=\"_ _5\"></span>-currency </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws306 gs371\">interest rate swaps) at 30 September was as follows: </div><div class=\"gseb\"><table class=\"s w38f h19e\" id=\"_3446d202-40d2-4873-b6b3-d6ab3f442339\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x23a h12f y3cea ffa fsae fc4 sc0 ls7 ws2\"> <span class=\"_ _12c\"> </span> <span class=\"_ _12c\"> </span> <span class=\"_ _123\"> </span> <span class=\"_ _64\"> </span><span class=\"ls536\">2025 </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x62d h12f y3ceb ffa fsae fc4 sc0 ls578 ws31b\">Trade and </td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x381 h12f y3cec ffa fsae fc4 sc0 ls538 ws31b\">other payables </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x5a9 h12f y3ced ffa fsae fc4 sc0 ls56a ws2\">Borrowings: </td><td class=\"t m0 x8a5 h12f y3ced ffa fsae fc4 sc0 ls56d ws38c\">excluding other </td><td></td></tr><tr><td></td><td class=\"t m0 x8a6 h12f y3cee ffa fsae fc4 sc0 ls538 ws2\">Borrowings: </td><td class=\"t m0 x5a7 h12f y3cee ffa fsae fc4 sc0 ls56a ws2\">lease </td><td class=\"t m0 x8a7 h12f y3cee ffa fsae fc4 sc0 ls538 ws374\">tax and social </td><td></td></tr><tr><td></td><td class=\"t m0 x6f0 h12f y3cef ffa fsae fc4 sc0 ls578 ws314\">bond notes  </td><td class=\"t m0 x28e h12f y3cef ffa fsae fc4 sc0 ls535 ws3c9\">liabilities  </td><td class=\"t m0 x8a8 h12f y3cef ffa fsae fc4 sc0 ls576 ws374\">security  </td><td class=\"t m0 x239 h12f y3cef ffa fsae fc4 sc0 ls570 ws315\">Total  </td></tr><tr><td></td><td class=\"t m0 x534 h12f y3cf0 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x242 h12f y3cf0 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1b5 h12f y3cf0 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3cf0 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3af8 w54c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws317\">In less than one year<span class=\"_ _399\"> </span></div></td><td class=\"c n x8a9 y3af8 w203 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">52<span class=\"_ _399\"> </span></div></td><td class=\"c n x8aa y3af8 w442 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">19<span class=\"_ _399\"> </span></div></td><td class=\"c n x8ab y3af8 w54d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">386<span class=\"_ _399\"> </span></div></td><td class=\"c n x257 y3af8 w54e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">457<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ab3 w54f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws2fd\">In more than one year but not more than five years<span class=\"_ _399\"> </span></div></td><td class=\"c n x8ac y3ab3 w208 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54a ws2\">600<span class=\"_ _399\"> </span></div></td><td class=\"c n x8ad y3ab3 w550 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">66<span class=\"_ _399\"> </span></div></td><td class=\"c n x8ae y3ab3 w3eb h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">8<span class=\"_ _399\"> </span></div></td><td class=\"c n x8af y3ab3 w4cd h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54a ws2\">674<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3cf1 ff9 fsaf fc4 sc0 ls560 ws30a\">In more than five years </td><td class=\"c n x8b0 y3b02 w551 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls550 ws2\">1,200<span class=\"_ _399\"> </span></div></td><td class=\"c n x8b1 y3b02 w1b4 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">35<span class=\"_ _399\"> </span></div></td><td class=\"c n x8b2 y3b02 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x8b3 y3b02 w552 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54f ws2\">1,235<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x8b4 y3948 w553 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls548 ws2\">1,852<span class=\"_ _399\"> </span></div></td><td class=\"c n x8b5 y3948 w554 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">120<span class=\"_ _399\"> </span></div></td><td class=\"c n x8b6 y3948 w555 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">394<span class=\"_ _399\"> </span></div></td><td class=\"c n x8b7 y3948 w556 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">2,366</div></td></tr></table></div><div class=\"gs372\"><table class=\"s w557 h19f\" id=\"_c5fa043e-9d3c-4350-bd33-598bb03adf90\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x23a h12e y3cf2 ff9 fsae fc4 sc0 ls538 ws3ca\">  <span class=\"_ _150\"></span> <span class=\"_ _1bf\"> </span> <span class=\"_ _2f3\"></span>2024 </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x8b8 h12e y3cf3 ff9 fsae fc4 sc0 ls536 ws361\">Trade and </td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x723 h12e y3cf4 ff9 fsae fc4 sc0 ls576 ws374\">other payables </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x28e h12e y3cf5 ff9 fsae fc4 sc0 ls57a ws2\">Borrowings: </td><td class=\"t m0 x8b9 h12e y3cf5 ff9 fsae fc4 sc0 ls576 ws374\">excluding other </td><td></td></tr><tr><td></td><td class=\"t m0 x7b1 h12e y3cf6 ff9 fsae fc4 sc0 ls57a ws2\">Borrowings: </td><td class=\"t m0 x37f h12e y3cf7 ff9 fsae fc4 sc0 ls570 ws2\">lease </td><td class=\"t m0 x452 h12e y3cf7 ff9 fsae fc4 sc0 ls56f ws314\">tax and social </td><td></td></tr><tr><td></td><td class=\"t m0 x30d h12e y3cf8 ff9 fsae fc4 sc0 ls56f ws373\">bond notes </td><td class=\"t m0 x451 h12e y3cf9 ff9 fsae fc4 sc0 ls5da ws2\">liabilities </td><td class=\"t m0 x58d h12e y3cfa ff9 fsae fc4 sc0 ls55d ws363\">security  </td><td class=\"t m0 x287 h12e y3c07 ff9 fsae fc4 sc0 ls5a4 ws314\">Total  </td></tr><tr><td></td><td class=\"t m0 x241 h12e y3cfb ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x8ba h12e y3cfb ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x1b5 h12e y3cfc ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3cfc ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3a71 w558 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws2fb\">In less than one year<span class=\"_ _399\"> </span></div></td><td class=\"c n x8bb y3a71 w559 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws2fb\">34<span class=\"_ _399\"> </span></div></td><td class=\"c n x8bc y3a71 w55a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws2fb\">18<span class=\"_ _399\"> </span></div></td><td class=\"c n x8bd y3a71 w4c7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws2fb\">366<span class=\"_ _399\"> </span></div></td><td class=\"c n x8be y3a71 w55b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws2fb\">418<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a73 w55c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws306\">In more than one year but not mo<span class=\"ws2f8\">re than five years<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x8bf y3a73 w3e2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws2f8\">527<span class=\"_ _399\"> </span></div></td><td class=\"c n x8c0 y3a73 w113 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws2f8\">62<span class=\"_ _399\"> </span></div></td><td class=\"c n x8c1 y3a73 w21f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws2f8\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x8c2 y3a73 w55d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws2f8\">592<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y39e6 w55e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30d\">In more than five years<span class=\"_ _399\"> </span></div></td><td class=\"c n x8c3 y39e6 w55f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30d\">808<span class=\"_ _399\"> </span></div></td><td class=\"c n x8c4 y39e6 w3d2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30d\">31<span class=\"_ _399\"> </span></div></td><td class=\"c n x8c5 y39e6 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30d\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x8c6 y39e6 waa h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws30d\">839<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x8c7 y3947 w560 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws3cb\">1,369<span class=\"_ _399\"> </span></div></td><td class=\"c n x8c8 y3947 w561 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws3cb\">111<span class=\"_ _399\"> </span></div></td><td class=\"c n x8c9 y3947 w130 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws3cb\">369<span class=\"_ _399\"> </span></div></td><td class=\"c n x8ca y3947 w562 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws3cb\">1,849<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws304 gs373\">The maturity profile of the undiscounted contractual amounts of<span class=\"ws2fc\"> the Group\u2019s <span class=\"_ _0\"></span>cross-currency interest rate swaps, including </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws308 gs374\">expected interest payments, at<span class=\"ls561 ws306\"> 30 September was as follows: </span></div><div class=\"gs375\"><table class=\"s w563 h1a0\" id=\"_a4c16c1c-26ca-4123-b92e-be5700054d9d\"><tr><td></td><td></td><td></td><td class=\"t m0 x7b1 h12f y3cfd ffa fsae fc4 sc0 ls624 ws436\"> <span class=\"_ _398\"></span> <span class=\"_ _398\"></span><span class=\"ls7\"> <span class=\"_ _114\"> </span> <span class=\"_ _64\"> </span><span class=\"ls536\">2025 </span></span></td></tr><tr><td></td><td class=\"t m0 x400 h12f y3cfe ffa fsae fc4 sc0 ls569 ws2\">Receipts </td><td class=\"t m0 x62d h12f y3cfe ffa fsae fc4 sc0 ls578 ws3ad\">Payments  </td><td class=\"t m0 x239 h12f y3cfe ffa fsae fc4 sc0 ls570 ws315\">Total  </td></tr><tr><td></td><td class=\"t m0 x5ea h12f y3cff ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1b5 h12f y3cff ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3cff ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3af8 w54c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws317\">In less than one year<span class=\"_ _399\"> </span></div></td><td class=\"c n x8cb y3af8 wc1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">11<span class=\"_ _399\"> </span></div></td><td class=\"c n x8cc y3af8 w564 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53e ws2\">(13)<span class=\"_ _399\"> </span></div></td><td class=\"c n x8cd y3af8 w58 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ab3 w54f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws2fd\">In more than one year but not more than five years<span class=\"_ _399\"> </span></div></td><td class=\"c n x8ce y3ab3 w278 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls564 ws2\">596<span class=\"_ _399\"> </span></div></td><td class=\"c n x8cf y3ab3 w565 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls561 ws2\">(585)<span class=\"_ _399\"> </span></div></td><td class=\"c n x8d0 y3ab3 wc1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">11<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d00 ff9 fsaf fc4 sc0 ls560 ws30a\">In more than five years <span class=\"_ _216\"> </span> </td><td class=\"c n x8d1 y3b02 w566 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">356<span class=\"_ _399\"> </span></div></td><td class=\"c n x8d2 y3b02 w567 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">(327)<span class=\"_ _399\"> </span></div></td><td class=\"c n x8d3 y3b02 w3f0 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">29<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x8d1 y3948 wd3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls564 ws2\">963<span class=\"_ _399\"> </span></div></td><td class=\"c n x8d4 y3948 w4d0 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54f ws2\">(925)<span class=\"_ _399\"> </span></div></td><td class=\"c n x8d5 y3948 w3f0 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">38</div></td></tr></table></div><div class=\"gs376\"><table class=\"s w568 h1a1\" id=\"_0b51d61a-3268-468b-b834-b0ddb1c0253d\"><tr><td></td><td></td><td></td><td class=\"t m0 x7b1 h12e y3d01 ff9 fsae fc4 sc0 ls538 ws3cc\">    <span class=\"_ _2f8\"></span>2024 </td></tr><tr><td></td><td class=\"t m0 x5e8 h12e y3d02 ff9 fsae fc4 sc0 ls56b ws2\">Receipts </td><td class=\"t m0 x669 h12e y3d02 ff9 fsae fc4 sc0 ls578 ws362\">Payments  </td><td class=\"t m0 x287 h12e y3d02 ff9 fsae fc4 sc0 ls56b ws2\">Total </td></tr><tr><td></td><td class=\"t m0 x8d6 h12e y3d03 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x1b5 h12e y3d03 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3d03 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3a71 w569 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws302\">In less than one year<span class=\"_ _399\"> </span></div></td><td class=\"c n x8d7 y3a71 w2bf h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws302\">29<span class=\"_ _399\"> </span></div></td><td class=\"c n x8d8 y3a71 w56a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws302\">(33)<span class=\"_ _399\"> </span></div></td><td class=\"c n x8d9 y3a71 w269 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws302\">(4)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aa6 w56b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws308\">In more than one year but not more<span class=\"ls547 ws303\"> than five years<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x8da y3aa6 w5c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws303\">605<span class=\"_ _399\"> </span></div></td><td class=\"c n x8db y3aa6 w56c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws303\">(612)<span class=\"_ _399\"> </span></div></td><td class=\"c n x8dc y3aa6 w56d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws303\">(7)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y39c7 w56e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws30a\">In more than five years<span class=\"_ _399\"> </span></div></td><td class=\"c n x8dd y39c7 w56f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws30a\">361<span class=\"_ _399\"> </span></div></td><td class=\"c n x8de y39c7 w570 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws30a\">(336)<span class=\"_ _399\"> </span></div></td><td class=\"c n x8df y39c7 w571 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws30a\">25<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x8e0 y3947 w3c4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws3cd\">995<span class=\"_ _399\"> </span></div></td><td class=\"c n x8e1 y3947 w572 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws3cd\">(981)<span class=\"_ _399\"> </span></div></td><td class=\"c n x8e2 y3947 w573 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws3cd\">14<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls588 ws330 gs378\">12.3 Borrowing facilities </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws2f8 gs379\">The Group has the following undrawn committed <span class=\"ls53d ws2fb\">revolving credit facility available at 30<span class=\"ws300\"> September in respect of which all </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f2 gs37a\">conditions precedent had been met at that date:  </div><div class=\"gseb\"><table class=\"s w2a3 h1a2\" id=\"_255c816e-79c6-4255-8a3e-ba8c319084a7\"><tr><td></td><td class=\"t m0 x1da h12f y3d04 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3d05 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x1b5 h12f y3d06 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3d06 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3947 w574 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53d ws302\">Expiring in more than one year but not more than five years<span class=\"_ _399\"> </span></div></td><td class=\"c n x8e3 y3947 w575 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54a ws2\">630<span class=\"_ _399\"> </span></div></td><td class=\"c n x8e4 y3947 w41e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls544 ws2\">630<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws306 gs37b\">The facility has been arranged to help finance the expansion <span class=\"ls552 ws317\">of the Group\u2019s activities. Thi</span><span class=\"ls53e\">s facility incurs commitm<span class=\"_ _0\"></span>ent </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs37c\">fees at market rates. In November 20<span class=\"ws317\">24, a one-year extension was agreed to t<span class=\"ws304\">he Group\u2019s RCF, resulting in a new maturity </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs37d\">in December 2029. </div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls588 ws3b4 gs37e\">12.4 Market risk sensitivity analysis  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs37f\">Financial instruments affected by market risks include borrowings and deposits. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54d ws302 gs380\">The following analysis is intended to illustrate the sensitivit<span class=\"ls53d ws2f2\">y to<span class=\"_ _0\"></span> changes in market variables, being sterling/US dollar </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws303 gs381\">and sterling/euro exchange rates. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls547 ws2fd gs382\">The sensitivity analysis assumes reasonable movements in forei<span class=\"_ _0\"></span><span class=\"ls552 ws303\">gn exchange rates before the effect of tax. Sensitivity </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws309 gs383\">to movements in sterling/US dollar and sterling/euro exchang<span class=\"ws30d\">e rates of 10% are shown, reflecting changes of reasonable </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs384\">proportion in the context of movement in<span class=\"ls53d ws300\"> those currency pairs over the last year. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws303 gs385\">Using the above assumptions, the following table shows the illustrative effect on equity resulting from changes in sterling/U<span class=\"_ _5\"></span>S </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs386\">dollar and sterling/euro exchange rates: </div><div class=\"gs387\"><table class=\"s w576 h1a3\" id=\"_8ecde5a0-6508-4089-a25b-271b27bebe1e\"><tr><td></td><td class=\"c n x8e5 y3d07 w363 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls536 ws2\">2025<span class=\"_ _399\"> </span></div></td><td class=\"c n x8e6 y3d07 w364 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls538 ws2\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x665 h12f y3d08 ffa fsae fc4 sc0 ls538 ws2\">Equity </td><td class=\"t m0 x435 h12e y3d09 ff9 fsae fc4 sc0 ls56f ws2\">Equity </td></tr><tr><td></td><td class=\"t m0 x8e7 h12f y3d0a ffa fsae fc4 sc0 ls576 ws3ce\">gains/(losses)  </td><td class=\"t m0 x58c h12e y3d0b ff9 fsae fc4 sc0 ls57a ws2\">gains/(losses) </td></tr><tr><td></td><td class=\"t m0 x424 h12f y3d0c ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3d0d ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3aeb w577 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws2fc\">10% strengthening of sterling versus the US dollar<span class=\"_ _399\"> </span></div></td><td class=\"c n x8e8 y3aeb web h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls558 ws2\">50<span class=\"_ _399\"> </span></div></td><td class=\"c n x8e9 y3aeb w578 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls545 ws2\">50<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3baf w579 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws306\">10% strengthening of sterling versus the euro<span class=\"_ _399\"> </span></div></td><td class=\"c n x8ea y3baf w3ee h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54d ws2\">(9)<span class=\"_ _399\"> </span></div></td><td class=\"c n x8eb y3baf w2db h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls563 ws2\">(9)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d0e ff9 fsaf fc4 sc0 ls561 ws303\">10% weakening of sterling versus the US dollar </td><td class=\"c n x8ec y3946 w57a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls561 ws2\">(65)<span class=\"_ _399\"> </span></div></td><td class=\"c n x8ed y3946 w98 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls540 ws2\">(62)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d0f ff9 fsaf fc4 sc0 ls561 ws317\">10% weakening of sterling versus the euro </td><td class=\"c n x1f9 y3948 w5d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls551 ws2\">10<span class=\"_ _399\"> </span></div></td><td class=\"c n x8ee y3948 w57b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls546 ws2\">11<span class=\"_ _399\"> </span></div></td></tr></table></div>12.5 Hedge accounting Accounting policy As at 1 October 2024, the Group elected to apply the <span class=\"ls561 ws306\">hedge accounting requirements in IFRS 9 Financial Instruments </span>instead of those in IAS 39 Financial <span class=\"ls548 ws2fb\">Instruments: Recognition and Measurement.<span class=\"ws2f2\"> The Group applies hedge accounting to </span></span>external borrowings and cross-currency intere<span class=\"ws300\">st rate swap contracts that are designat</span>ed as a hedge of a net investment in foreign operations. The portion of the gain or loss on an instru<span class=\"ls543\">ment used to hedge a net investment in a foreign operation </span>which is determined to be an effective hedge is reco<span class=\"_ _0\"></span><span class=\"ls541 ws317\">gnised in other comprehensive income and accumulated in the </span>foreign currency translation reserve. The ineffective portion is recognised immediately in profit or loss. On disposal of the net investment, the foreign exchange gains and losse<span class=\"ws306\">s on the hedging instrument are recycled to the income </span>statement from equity. Where borrowings denominated in a currency other than sterling<span class=\"ls552 ws309\">, or cross-currency interest rate swap contracts, are used </span>to hedge the Group\u2019s exposure to foreign currency exchange mo<span class=\"ls543 ws30d\">vements of its net investment<span class=\"ls54d ws32e\"> in its subsidiaries, these </span></span>relationships are designated as net investment hedges for accounting purposes. The hedges are documented and assessed for effectiveness on an ongoing basis. The Group has <span class=\"ls543 ws30d\">separated the costs relating to currency basis from the </span>hedge relationship and therefore allocates this component within<span class=\"ls53d ws300\"> the cost of hedging reserve. The value of the cost of </span>hedging reserve at designation of the hedge relationship is amor<span class=\"ls53f\">tised to the income statement (within finance costs) </span>over the expected life of the hedge relationship. The Group applies hedge accounting to certain exchange <span class=\"ls560 ws2f2\">differences arising between the functional currencies </span>of a foreign operation and Company, regardless of whether<span class=\"ls552 ws309\"> the net investment is held directly or through an </span>intermediate parent. The Group applies cash flow hedge accounting to cross-currency <span class=\"_ _0\"></span><span class=\"ws300\">interest rate swap contracts that are designated as a </span>hedge of cash flows arising from foreign currency denomi<span class=\"ls53d ws2fb\">nated borrowings. The effective portion of changes in the </span>fair value of such a derivative is recognised in other comprehensive income and accumulated in the hedging reserve. The effective portion of changes in fair value of the deriv<span class=\"ls561 ws306\">ative that is recognised in other comprehensive income is </span>limited to the cumulative change in fair value of the hedged item, determined on a present value basis, from inception of the hedge.  Any ineffective portion of changes in the fair value of the de<span class=\"ls54d ws300\">rivative is recognised immediately in profit or loss. If the </span>hedged future cash flows are no longer expected to occur,<span class=\"ls548 ws2f8\"> then the amounts that have been accumulated in the hedging </span>reserve are immediately reclassified to profit or loss. The Group designates the change in fair value of the forwar<span class=\"ls53f ws304\">d element of forward exchange contracts as the hedging </span>instrument in cash flow hedging relationships. The amount accumul<span class=\"ls552 ws2fc\">ated in the hedging reserve is reclassified to profit </span>or loss in the same period or periods as the hedged <span class=\"ls552 ws2fc\">expected future cash flows affect profit or loss. </span><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls5dc ws37a gs3a9\">Net investment hedges </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gs3aa\">The Group hedges the risk exposure to foreign currency exchange mo<span class=\"ls552 ws303\">vements of its net investment in its subsidiaries in the US<span class=\"_ _5\"></span> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs3ab\">and Eurozone. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws306 gs3ac\">A portion of the Group\u2019s external euro denominated borro<span class=\"ls543 ws304\">wings, relating to the EUR 500m bond<span class=\"_ _0\"></span>, are designated </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs3ad\">as hedging instruments. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws304 gs3ae\">The underlying risk of the hedging instruments exactly matche<span class=\"ls543 ws302\">s the hedged risk<span class=\"_ _0\"></span> as the borrowings and net investments </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs3af\">in subsidiaries are denominated in the same currencies, giving<span class=\"ls560 ws30a\"> a hedge ratio of 1:1. Hedge ineffectiveness will arise if the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs3b0\">carrying amount of the net investment falls below <span class=\"ls543\">the carrying amount of the designated borrowings. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws306 gs3b1\">The Group designates certain USD cross-currency interest rate sw<span class=\"ws2fc\">ap contracts totalling \u00a3557m (USD 750m) (2024: \u00a3560m, USD </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs3b2\">750m) as hedging instruments to hedge risk exposure to fore<span class=\"ls541 ws317\">ign currency exchange movements <span class=\"_ _0\"></span><span class=\"ls53e ws301\">of its net investment in its </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fb gs3b3\">subsidiaries in the US. Sources of ineffectiveness on this hedge <span class=\"ls552 ws2fc\">relationship will arise from a difference in credit ratings </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws300 gs3b4\">between the counterparties and modifications to the terms of <span class=\"_ _0\"></span><span class=\"ls53f ws306\">either the hedged item or the instrument. During the year, </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws306 gs3b5\">\u00a3nil (2024: \u00a3nil) has been recognised in t<span class=\"ls53f ws2fb\">he income statement as ineffective.  </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fb gs3b6\">Changes in the carrying amount of the loan notes relate<span class=\"ls54f ws2fa\"> to foreign exchange movements recognised through <span class=\"_ _0\"></span>other </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fa gs3b7\">comprehensive income. The change in the carrying amount of t<span class=\"ls552 ws303\">he derivative financial instrument is due to fair value </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53c ws2fd gs3b8\">movements also recognised thr<span class=\"ws2f2\">ough other comprehensive income. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gs3b9\">The impact of the hedging instrument on the c<span class=\"ls547 ws306\">onsolidated balance sheet is<span class=\"_ _0\"></span> as follows: </span></div><div class=\"gs3ba\"><table class=\"s w57c h1a4\" id=\"_7b54fb65-fd73-46d7-956b-4897b9a48406\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x28b h12f y3d10 ffa fsae fc4 sc0 ls578 ws31b\">Change in carrying </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x58d h12f y3d11 ffa fsae fc4 sc0 ls56f ws314\">amount as a result of </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x66b h12f y3d12 ffa fsae fc4 sc0 ls56a ws2\">Carrying </td><td class=\"t m0 x8b8 h12f y3d12 ffa fsae fc4 sc0 ls578 ws31b\">movements in the year </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x423 h12f y3d13 ffa fsae fc4 sc0 ls55b ws2\">amount* </td><td class=\"t m0 x807 h12f y3d13 ffa fsae fc4 sc0 ls577 ws373\">recognised in OCI </td></tr><tr><td class=\"c n x1bb y3d14 w506 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls538 ws38c\">As at 30 September 2025<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x8ef y3d14 w57d h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls55a ws372\">Nominal amount<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x8a7 h12f y3d15 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3d15 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3af8 w57e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws2f4\">Non-current borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f0 y3af8 w57f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws2f4\">EUR bond notes**<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f1 y3af8 w580 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws2f4\">EUR 70m<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f2 y3af8 w4a9 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls542 ws2\">61<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f3 y3af8 w396 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b01 w581 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls552 ws309\">Derivative financial instruments<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f4 y3b01 w582 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls552 ws309\">Cross-cu<span class=\"ls561 ws2fd\">rrency interest rate swap<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x8f5 y3b01 w583 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws2fd\">USD 429m<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f6 y3b01 w1b7 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls540 ws2\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f7 y3b01 w5a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y39e6 w581 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws309\">Derivative financial instruments<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f4 y39e6 w584 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws309\">Cross-<span class=\"ls543 ws302\">currency interest rate swap<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x8f8 y39e6 w585 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws302\">USD 321m<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f9 y3b02 wa9 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53d ws2\">(25)<span class=\"_ _399\"> </span></div></td><td class=\"c n x8fa y3b02 w58 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c n x8fb y3948 w3f0 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">29<span class=\"_ _399\"> </span></div></td><td class=\"c n x8fc y3948 w3f7 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls540 ws2\">(3)<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"gs3bb\"><table class=\"s w586 h1a5\" id=\"_65734695-8ca1-4a00-b358-5b218a76971a\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x424 h12e y3d16 ff9 fsae fc4 sc0 ls570 ws347\">Change in carrying </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x28b h12e y3d17 ff9 fsae fc4 sc0 ls5a4 ws3b6\">amount as a result of </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x423 h12e y3d18 ff9 fsae fc4 sc0 ls55a ws2\">Carrying </td><td class=\"t m0 x533 h12e y3d19 ff9 fsae fc4 sc0 ls576 ws31a\">movements in the year </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x1db h12e y3d1a ff9 fsae fc4 sc0 ls55a ws2\">amount*<span class=\"_ _399\"> </span></td><td class=\"t m0 x4dd h12e y3d1b ff9 fsae fc4 sc0 ls55a ws372\">recognised in OCI </td></tr><tr><td class=\"c n x1bb y3d1c w587 h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls56f ws364\">As at 30 September 2024<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x8fd y3d1c w57d h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls55a ws372\">Nominal amount<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x723 h12e y3d1d ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3d1e ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3c70 w588 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fb\">Non-current borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x8fe y3c70 w589 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fb\">EUR bond notes***<span class=\"_ _399\"> </span></div></td><td class=\"c n x8ff y3c70 w58a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fb\">EUR 156m<span class=\"_ _399\"> </span></div></td><td class=\"c n x900 y3c70 w410 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fb\">130<span class=\"_ _399\"> </span></div></td><td class=\"c n x901 y3c70 w58b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fb\">(6)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aa6 w58c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">Derivative financial instruments<span class=\"_ _399\"> </span></div></td><td class=\"c n x902 y3aa6 w58d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">Cross-curren<span class=\"ws306\">cy interest rate swap<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x903 y3aa6 w58e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws306\">USD 429m<span class=\"_ _399\"> </span></div></td><td class=\"c n x904 y3aa6 w311 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws306\">(6)<span class=\"_ _399\"> </span></div></td><td class=\"c n x905 y3aa6 w1f8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws306\">(24)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y39c7 w58c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">Derivative financial instruments<span class=\"_ _399\"> </span></div></td><td class=\"c n x902 y39c7 w58d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">Cross-curren<span class=\"ws30d\">cy interest rate swap<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x906 y39c7 w58f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws30d\">USD 321m<span class=\"_ _399\"> </span></div></td><td class=\"c n x907 y39c7 w289 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws30d\">(23)<span class=\"_ _399\"> </span></div></td><td class=\"c n x908 y39c7 w590 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws30d\">(22)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c n x909 y3947 w591 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws3cf\">101<span class=\"_ _399\"> </span></div></td><td class=\"c n x90a y3947 w592 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws3cf\">(52)<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls568 ws2 gs3bc\">Notes: </div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls5c4 ws3d0 gs3bd\">* Liability/(asset) <span class=\"_ _20c\"></span>position. </div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls565 ws30e gs3be\">** <span class=\"_ _19\"> </span>Hedge relationship was designated effective from 30 September 2025. </div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls5dd ws310 gs3bf\">*** <span class=\"_ _40\"> </span>Hedge relationship was de-designated effective from 30 September 2024.<span class=\"_ _399\"> </span> </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53c ws304 gs3c1\">The cumulative impact of the hedged item on the <span class=\"ls53d ws302\">consolidated balance sheet is as follows: </span></div><div class=\"gse1\"><table class=\"s w593 h1a6\" id=\"_86573259-7fcb-4cb0-9422-0a433a8cb657\"><tr><td></td><td class=\"c n x90b y3d1f w363 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls536 ws2\">2025<span class=\"_ _399\"> </span></div></td><td class=\"c n x90c y3d1f w364 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls538 ws2\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x1b7 h12f y3d20 ffa fsae fc4 sc0 ls538 ws369\">Foreign currency </td><td class=\"t m0 x2d8 h12e y3d21 ff9 fsae fc4 sc0 ls56f ws36c\">Foreign currency </td></tr><tr><td></td><td class=\"t m0 x432 h12f y3d22 ffa fsae fc4 sc0 ls577 ws374\">translation reserve  </td><td class=\"t m0 x90d h12e y3d23 ff9 fsae fc4 sc0 ls5c6 ws36c\">translation reserve  </td></tr><tr><td></td><td class=\"t m0 x437 h12f y3d24 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3d24 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ab3 w594 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2fc\">Net investment in foreign subsidiaries\u2014USD<span class=\"_ _399\"> </span></div></td><td class=\"c n x90e y3ab3 waf h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53f ws2\">(32)<span class=\"_ _399\"> </span></div></td><td class=\"c n x90f y3ab3 w432 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls540 ws2\">(29)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b02 w595 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws306\">Net investment in foreign subsidiaries\u2014EUR<span class=\"_ _399\"> </span></div></td><td class=\"c n x910 y3b02 w2f4 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(\u2013)<span class=\"_ _399\"> </span></div></td><td class=\"c n x911 y3b02 w2db h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls563 ws2\">(9)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x912 y3948 waf h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53f ws2\">(32)<span class=\"_ _399\"> </span></div></td><td class=\"c n x913 y3948 w596 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls540 ws2\">(38)<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws317 gs3c2\">The change in value of the hedged item, being the Group\u2019s net<span class=\"_ _5\"></span><span class=\"ls561 ws306\"> investment in its USD and EUR subsidiaries, recorded through </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws306 gs3c3\">OCI in the year was \u00a33m (2024: \u00a346m) <span class=\"ls560 ws30d\">and \u00a3nil (2024: \u00a36m) respectively.  </span></div><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls5de ws3d1 gs3c4\">Cash flow hedges </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fb gs3c5\">The Group hedges the risk exposure to foreign currency exchange movements of its foreign currency borrowings. <span class=\"_ _5\"></span> </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fd gs3c6\">The Group has designated cross-currency interest rate swap con<span class=\"_ _0\"></span><span class=\"ws309\">tracts (to receive fixed euro and pay fixed sterling) as the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fb gs3c7\">hedging instruments in a cash flow hedge relationship, to <span class=\"ls543 ws2f4\">mitigate the risk of changes in the denominated cash flows </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2fc gs3c8\">attributable to the exchange rate related to EUR 300m <span class=\"ls548 ws2fd\">of the EUR 500m bond notes, for which hedge accounting has </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54b ws2f2 gs3c9\">been applied. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws2fb gs3ca\">The underlying risk of the hedging instruments exactly matches the <span class=\"ws302\">hedged risk as the hedging instrument and euro borrowings </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws30d gs3cb\">are arranged on the same payment profile, for the same inte<span class=\"ls53d ws300\">rest rate and nominal amount, gi<span class=\"ls53e ws301\">ving a hedge ratio of 1:1. </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws2fc gs3cc\">Hedge ineffectiveness will arise if the carrying amount of th<span class=\"ls53f ws304\">e euro borrowings falls below the am<span class=\"_ _0\"></span>ount of the cross-currency </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs3cd\">swap contract, for example on early <span class=\"ls543 ws302\">repayment of the euro borrowings. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2f2 gs3ce\">Sources of ineffectiveness on this hedge relationship will arise from a difference in credit ratings between the counterparti<span class=\"_ _5\"></span>es<span class=\"ls7 ws2\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs3cf\">and modifications to the terms of either hedged item or instru<span class=\"ws306\">ment. At 30 September 2025, \u00a3ni<span class=\"ls552 ws2fd\">l (2024: \u00a3nil) has been recognised<span class=\"_ _0\"></span><span class=\"ls7 ws2\"> </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws306 gs3d0\">in profit or loss due to ineffectiveness. The hedges are doc<span class=\"ls548 ws2fb\">umented and are assessed for effectiveness on an ongoing basis. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws2f2 gs3d1\">Gains and losses initially recognised in other comprehensive in<span class=\"ws306\">come on cross-currency swap contracts are recognised in profit </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fc gs3d2\">or loss (within finance costs) in the periods in which the he<span class=\"ws306\">dged forecast transaction affects profit or loss. A reconciliation<span class=\"ls7 ws2\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs3d3\">of movements in the hedging reserve in relation to the <span class=\"ls552 ws309\">cash flow hedging instrument is provided in note 13.3. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gs3d4\">The impact of the hedging instrument on the c<span class=\"ls547 ws2fd\">onsolidated balance sheet is as follows:<span class=\"_ _0\"></span> </span></div><div class=\"gs3d5\"><table class=\"s w597 h1a7\" id=\"_81cb64c4-7754-40f6-90af-f14c3ce8872d\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x464 h12f y3d25 ffa fsae fc4 sc0 ls578 ws31b\">Change in carrying </td><td class=\"t m0 x4da h12f y3d25 ffa fsae fc4 sc0 ls578 ws31b\">Change in carrying </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x3dd h12f y3d26 ffa fsae fc4 sc0 ls569 ws312\">amount as a result </td><td class=\"t m0 x914 h12f y3d26 ffa fsae fc4 sc0 ls569 ws312\">amount as a result </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x23c h12f y3d27 ffa fsae fc4 sc0 ls56a ws336\">of net movements </td><td class=\"t m0 x286 h12f y3d27 ffa fsae fc4 sc0 ls56a ws336\">of net movements </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x915 h12f y3d28 ffa fsae fc4 sc0 ls56a ws2\">Carrying </td><td class=\"t m0 x423 h12f y3d28 ffa fsae fc4 sc0 ls576 ws31a\">in the year </td><td class=\"t m0 x916 h12f y3d28 ffa fsae fc4 sc0 ls576 ws31a\">in the year </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x917 h12f y3d29 ffa fsae fc4 sc0 ls536 ws2\">amount* </td><td class=\"t m0 x1b7 h12f y3d29 ffa fsae fc4 sc0 ls577 ws373\">recognised in OCI  </td><td class=\"t m0 x286 h12f y3d29 ffa fsae fc4 sc0 ls569 ws312\">recognised in P&amp;L </td></tr><tr><td class=\"t m0 x1c1 h12f y3d2a ffa fsae fc4 sc0 ls569 ws312\">As at 30 September 2025 </td><td></td><td class=\"t m0 x918 h12e y3d2a ff9 fsae fc4 sc0 ls55a ws372\">Nominal amount </td><td class=\"t m0 x919 h12f y3d2a ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x238 h12f y3d2a ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x91a h12f y3d2a ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h131 y3d2b ff9 fsaf fc4 sc0 ls543 ws30d\">Derivative financial </td><td class=\"t m0 x91b h131 y3d2b ff9 fsaf fc4 sc0 ls548 ws2\">Cross-currency </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3d2c ff9 fsaf fc4 sc0 ls53f ws2\">instruments </td><td class=\"c n x91c y3947 w598 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">interest rate swap<span class=\"_ _399\"> </span></div></td><td class=\"c n x91d y3947 w599 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">EUR 300m<span class=\"_ _399\"> </span></div></td><td class=\"c n x91e y3948 wd6 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x91f y3948 wd6 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x920 y3948 w59a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls560 ws2\">(13)<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"gs3d6\"><table class=\"s w59b h1a8\" id=\"_5ac559bf-0549-4a1c-904e-98c29a04481f\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x921 h12e y3d2d ff9 fsae fc4 sc0 ls570 ws347\">Change in carrying </td><td class=\"t m0 x243 h12e y3d2d ff9 fsae fc4 sc0 ls570 ws347\">Change in carrying </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x464 h12e y3d2e ff9 fsae fc4 sc0 ls5a4 ws3b6\">amount as a result of </td><td class=\"t m0 x4da h12e y3d2e ff9 fsae fc4 sc0 ls5a4 ws3b6\">amount as a result of </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x450 h12e y3d2f ff9 fsae fc4 sc0 ls538 ws358\">net movements in </td><td class=\"t m0 x424 h12e y3d2f ff9 fsae fc4 sc0 ls538 ws358\">net movements in </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x917 h12e y3d30 ff9 fsae fc4 sc0 ls55a ws2\">Carrying </td><td class=\"t m0 x4e1 h12e y3d31 ff9 fsae fc4 sc0 ls576 ws31a\">the year recognised </td><td class=\"t m0 x286 h12e y3d31 ff9 fsae fc4 sc0 ls576 ws31a\">the year recognised </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x312 h12e y3d32 ff9 fsae fc4 sc0 ls55a ws2\">amount*<span class=\"_ _399\"> </span></td><td class=\"t m0 x723 h12e y3d33 ff9 fsae fc4 sc0 ls5c8 ws36c\">in OCI  </td><td class=\"t m0 x4a3 h12e y3d33 ff9 fsae fc4 sc0 ls576 ws313\">in P&amp;L </td></tr><tr><td class=\"t m0 x1c1 h12e y3d34 ff9 fsae fc4 sc0 ls576 ws31a\">As at 30 September 2024 </td><td></td><td class=\"t m0 x918 h12e y3d34 ff9 fsae fc4 sc0 ls55a ws372\">Nominal amount </td><td class=\"t m0 x3df h12e y3d35 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x23d h12e y3d36 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x91a h12e y3d36 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h131 y3d37 ff9 fsaf fc4 sc0 ls543 ws30d\">Derivative financial </td><td class=\"t m0 x91b h131 y3d37 ff9 fsaf fc4 sc0 ls548 ws2\">Cross-currency </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3d38 ff9 fsaf fc4 sc0 ls53f ws2\">instruments </td><td class=\"c n x91c y3947 w59c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">interest rate swap<span class=\"_ _399\"> </span></div></td><td class=\"c n x922 y3947 w59d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">EUR 300m<span class=\"_ _399\"> </span></div></td><td class=\"c n x923 y3947 w3d2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">13<span class=\"_ _399\"> </span></div></td><td class=\"c n x924 y3947 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x925 y3947 w59e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">11<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls568 ws2 gs3d7\">Note: </div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls5c4 ws3d0 gs3d8\">* Liability <span class=\"_ _20c\"></span>position. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fb gs3d9\">Further information on the Group\u2019s exposure to foreign curren<span class=\"ws303\">cy risk and how the risk is managed is included in note <span class=\"_ _5\"></span>12.6.</span><span class=\"ws303\"> </span></div>12.6 Financial risk management The Group\u2019s exposure to and management of capital, liquidity, credit, interest rate and foreign currency risk are summarised below. Capital risk The Group\u2019s objectives when managing capital (defined as net debt<span class=\"ls547 ws306\"> plus equity) are to safeguard <span class=\"_ _5\"></span>its ability to continue as a </span>going concern in order to provide returns to shareholders and <span class=\"ws302\">benefits for other stakeholders, while maintaining an appropriate<span class=\"ls7 ws2\"> </span></span>balance of debt and equity funding. The Group manages its capital structure through regular review by the Board and makes adjustments to it with respect to chang<span class=\"ls53f ws308\">es in economic conditions and our strategic <span class=\"_ _0\"></span><span class=\"ls53e ws301\">objectives. Priorities for capital allocatio<span class=\"ls550 ws2\">n </span></span></span>are organic and inorganic investment, in<span class=\"ws30b\">cluding through acquisitions of complem</span><span class=\"ls53d\">entary technology and partnerships; the </span>progressive growth of the dividend; and the return of surplus <span class=\"ls560 ws30a\">capital to shareholders, if approp<span class=\"_ _0\"></span><span class=\"ls53d ws300\">riate. Over the medium term, </span></span>the Group plans to operate in a broad range of 1\u20132x net debt <span class=\"ws327\">to underlying EBITDA, with flexib<span class=\"_ _0\"></span><span class=\"ls54d ws300\">ility to move outside this range <span class=\"ls53d ws2\">as </span></span></span>the business needs require. A reconciliation of the net debt/underlyi<span class=\"ws30a\">ng EBITDA ratio is provided as<span class=\"ls54d ws300\"> part of the capital allocat<span class=\"_ _0\"></span><span class=\"ls541 ws2\">ion </span></span></span>disclosure within the Fina<span class=\"ws2fb\">ncial review on page 54. </span>Liquidity risk The Group manages its exposure to liquidity risk by reviewing cash resources required to meet business objectives through both short- and long-term cash flow forecasts. The Group has co<span class=\"_ _0\"></span><span class=\"ls53f\">mmitted facilities which are available to be drawn for general </span>corporate purposes including working capital. The Treasury function <span class=\"ls53f ws308\">has responsibility for optimising the level of cash across </span>the business. Credit risk The Group\u2019s credit risk primarily arises from trade and other r<span class=\"ls53e\">eceivables. The Group has a low operational credit risk due to<span class=\"_ _5\"></span> t<span class=\"ls550 ws2\">he </span></span>transactions being principally of a high-volume, low-valu<span class=\"ws308\">e, and short maturity. The Group has no significant concentration </span>of operational credit risk, with the exposure spread over <span class=\"ls543 ws30d\">a large number of well-diversified counterparties and customers. </span>The credit risk on liquid funds is considered to be low, as th<span class=\"_ _0\"></span><span class=\"ls53f ws30d\">e Board-approved Group treasury policy limits the value that can </span>be invested with each approved counterparty to minimise the ris<span class=\"ws317\">k of loss. All counterparties must meet minimum credit rating </span>requirements or be specifically authorised as an exception. Further information on the credit risk management procedures a<span class=\"ls53e ws2f2\">pplied to trade receivables is given in note <span class=\"_ _5\"></span>8.1 and to cash and </span>cash equivalents in note 11.3. The carrying amounts of trade re<span class=\"ls543\">ceivables and cash and cash equivalents shown in those notes </span>represent the Group\u2019s maximum exposure to credit risk. <div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls5df ws331 gs3f6\">Interest rate risk </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws30d gs3f7\">The Group\u2019s borrowings at 30 September 20<span class=\"ls560 ws2fc\">25 principally comprise sterling and eur<span class=\"_ _0\"></span><span class=\"ls54b ws2f2\">o denominated bond notes, which are at </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws309 gs3f8\">fixed interest rates, and a bank RCF, wh<span class=\"ws301\">ich is subject to floating interest rates.<span class=\"ws2f2\"> Additionally, the Group is exposed to intere<span class=\"_ _0\"></span><span class=\"ls556 ws2\">st </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws306 gs3f9\">rate risk on floating rate deposits. The Group regularly review<span class=\"ws302\">s forecast debt, cash and cash equivalents<span class=\"_ _5\"></span>, and interest rates </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls549 ws3d3 gs3fa\">to monitor this risk. Interest rates on<span class=\"ls561 ws306\"> debt and deposits are fixed when management decides this is appropriate. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws2f2 gs3fb\">At 30 September 2025, the Group had \u00a3390m (2024: \u00a3508m) of<span class=\"ls53f ws308\"> cash and cash equivalents, while its borrowings comprised: </span></div><div class=\"t m0 h131 ff1e fsae fc4 sc0 ls7 ws2 gs3fc\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls54f ws2fa\">Sterling denominated bond notes of \u00a31,041m <span class=\"ws302\">(2024: \u00a3743m), comprising a nominal \u00a335<span class=\"ls53f ws308\">0m bond issued in 2021, a nominal </span></span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs3fd\">\u00a3400m bond issued in 2022 and a nominal <span class=\"ls543 ws302\">\u00a3300m bond issued in 2025. The Group is <span class=\"_ _0\"></span><span class=\"ls53f ws317\">also party to a cross-currency interest </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs3fe\">rate swap in relation to the \u00a3350m bond, <span class=\"ls53f\">as a result of which the bond had an effective average fixed interest rate of 2.45% </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws306 gs3ff\">(2024: 2.45%). The \u00a3400m bond has an fixed coupon of 2.88<span class=\"ls548 ws317\">% (2024: 2.88%) and the \u00a3300m bond has an effective average </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws30d gs400\">fixed coupon rate of 5.63%. </div><div class=\"t m0 h131 ff1e fsae fc4 sc0 ls7 ws2 gs401\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53c ws30b\">Euro denominated bond notes of \u00a3436m (2024: \u00a3414m). The Group <span class=\"ls543 ws317\">is also party to cross-currency interest rate swaps </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs402\">in relation to EUR 300m of this nom<span class=\"ls543 ws304\">inal EUR 500m bond, as a result of which the bond had an effective average fixed </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws300 gs403\">interest rate of 4.52% (2024: 4.53%). </div><div class=\"t m0 h131 ff1e fsae fc4 sc0 ls7 ws2 gs404\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls541 ws2fb\">Undrawn bank RCF (2024: undrawn). </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2f2 gs405\">See note 11.4 for more information. </div><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls5a1 ws37b gs406\">Foreign currency risk </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws317 gs407\">Although a substantial proportion of the Group\u2019s revenue and pr<span class=\"ls53f ws2fd\">ofit is earned outside the UK, operating companies generally </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws300 gs408\">only trade in their own currency. The Group is therefore not subject to any significant foreign exchange transactional exposure<span class=\"ls7 ws2\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs409\">within these subsidiaries.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws2f2 gs40a\">The Group\u2019s principal exposure to foreign currency lies in the tr<span class=\"ls54d ws302\">anslation of overseas profits into sterling; this exposure </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws327 gs40b\">is not hedged.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs40c\">During the year a portion of the Group\u2019s external euro deno<span class=\"ls54f ws2f2\">minated borrowings (EUR 70m of a nominal EUR 500m) were </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws30d gs40d\">designated as a hedge of the net investment in its EU<span class=\"ws2fc\">R functional entities effective from 30 Septem<span class=\"_ _0\"></span>ber 2025.  </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fc gs40e\">During the prior year a portion of the Group\u2019s external euro <span class=\"ls54f ws2fd\">denominated borrowings (EUR 156m of a nominal EUR 500m) were </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs40f\">also designated as a hedge of the net investment in its subs<span class=\"ls561 ws2f4\">idiaries in the Eurozone. This hedge relationship was de-designated<span class=\"ls7 ws2\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws2fd gs410\">effective from 30 September 2024.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2fd gs411\">The Group has cross-currency swap contracts to receive fixed sterling and pay fixed US dollars (\u00a3350m, USD 429m; </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs412\">\u00a3264m USD 321m), as well as receive fixed euro<span class=\"ls548 ws302\">s and pay fixed sterling (EUR 300m, \u00a3264m). </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs413\">The euro-sterling swap contracts have been designated as the <span class=\"ws306\">hedging instruments in a cash flow hedge relationship to </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs414\">mitigate the risk of changes in the cash flows related to <span class=\"ls54f ws2fb\">the remaining euro denominated borrowings attributable to changes </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2fc gs415\">in exchange rate. The average interest rate of the euro-sterling <span class=\"_ _0\"></span><span class=\"ws30a\">swap contracts is 4.98%, fixed fo<span class=\"ls552 ws309\">r the lifetime of the instrum<span class=\"ls546 ws2\">ent. </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fb gs416\">See note 12.5. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws308 gs417\">The US dollar-sterling swap contracts have been designated as <span class=\"ls53d ws300\">a hedge of the Group\u2019s net investment in its subsidiaries </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws302 gs418\">in the US. See note 12.5. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gs419\">Certain of the Group\u2019s intercompany balances have been identified as<span class=\"ls560 ws317\"> part of the Group\u2019s net investment in foreign operations<span class=\"_ _0\"></span>. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws30b gs41a\">Foreign exchange effects on these balances that remain on cons<span class=\"ls547 ws302\">olidation are also reflected in the translation reserve. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs41b\">The Group\u2019s other currency exposures comprise those currency gains and losses recognised in the income statement, </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs41c\">reflecting other monetary assets and liabilities of the Group <span class=\"ws300\">that are not denominated in the functional currency of the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws317 gs41d\">entity involved. At 30 September 2025<span class=\"ls54f\"> and 30 September 2024, these exposur<span class=\"ls53e ws2f2\">es were im<span class=\"_ _0\"></span>material to the Group. </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-381": {
   "value": "This note shows details of the fair value and carrying value of <span class=\"ls53d ws308\">short<span class=\"_ _5\"></span>-<span class=\"_ _1\"></span> and long-term borrowin<span class=\"ls560 ws30a\">gs, trade and other payables, </span></span>trade and other receivables, derivative financial instruments, <span class=\"ls552 ws309\">equity investments, short-term<span class=\"_ _0\"></span><span class=\"ls53f ws308\"> bank deposits, and cash and </span></span>cash equivalents. These items are all classified as \u201cfinancial <span class=\"ws2fb\">instruments\u201d under accounting standards. Fair value is the </span>price that would be received to sell an asset or paid to transfer a liability in an orde<span class=\"ls543 ws30d\">rly transaction between market </span>participants at the measurement date. In order to assist users of these consolidated financial <span class=\"ls54f ws2fc\">statements in making an assessm</span><span class=\"ws30a\">ent of any risks relating to </span>financial instruments, this note also sets out the maturity <span class=\"ls53d ws300\">of these items and analyses their sensitivity to changes in key </span>inputs, such as interest rates and forei<span class=\"ls543\">gn exchange rates. An explanation of the <span class=\"ls53f\">Group\u2019s exposure to, and management of, </span></span>capital, liquidity, credit, interest rate, and<span class=\"ls547 ws30c\"> foreign currency risk is set out in t<span class=\"ls561 ws303\">he financial risk management section at the<span class=\"_ _0\"></span><span class=\"ls7 ws2\"> </span></span></span>end of this note. Accounting policy Financial assets and financial liabilities are recognised on <span class=\"ls561 ws2f4\">the Group\u2019s balance sheet when the Group becom<span class=\"_ _0\"></span>es a party to </span>the contractual provisions of the instrument.  Financial assets are derecognised when the rights to receive cas<span class=\"ls53f ws304\">h flows from the asset have expired, or when the Group has </span>transferred those rights and either has also transferred substant<span class=\"ls53e ws30a\">ially all the risks and rewards of the asset or has neither </span>transferred nor retained substantially all the risks and rewa<span class=\"ws309\">rds of the asset but no longer has control of the asset.  </span>Financial liabilities are derecognised when the obligation specifie<span class=\"ls547 ws2fc\">d in the contract is discharged, cancelled<span class=\"_ _0\"></span>, or expires.</span><span class=\"ls547 ws2fc\"> </span>The Group may use derivative financial instruments to manage<span class=\"ls543 ws306\"> its exposures to fluctuating foreign exchange rates and </span>foreign currency cash flows in relation to external borrowings.<span class=\"ws304\"> These instruments are initially recognised at fair value on </span>the date the contract is entered into and are subsequently rem<span class=\"ws309\">easured at their fair value. The method of recognising the </span>resulting gain or loss depends on whether the derivative is de<span class=\"ls53f\">signated as a hedging instrument and, if so, the nature of the </span>item being hedged. At the inception of designated hedge relationships, the Gr<span class=\"ws317\">oup documents its risk management objectives and strategy for </span>undertaking various hedging transactions. The Group also doc<span class=\"ls548 ws2f8\">uments its assessment, both at hedge inception and on an </span>ongoing basis, of whether the derivatives that are used in<span class=\"ls53d ws2fb\"> hedging transactions are highly effective in offsetting changes </span>in fair values of hedged items.<span class=\"_ _399\"> </span>The amounts on the consolidated balance sheet that are accounted <span class=\"ls560 ws317\">for as financial instruments, and their classification under </span>IFRS 9, are as follows: <table class=\"s w505 h19a\" id=\"_25a0a03e-2f8c-40fc-af65-7212374eb75a\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x725 h12f y3caf ffa fsae fc4 sc0 ls624 ws436\"> <span class=\"_ _395\"></span> <span class=\"_ _2e1\"> </span><span class=\"_ _395\"></span><span class=\"ls577 ws373\">IFRS 9 classification </span></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x242 h12f y3cb0 ffa fsae fc4 sc0 ls56b ws313\">At fair </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x285 h12f y3cb1 ffa fsae fc4 sc0 ls578 ws2\">value </td><td class=\"t m0 x62d h12f y3cb1 ffa fsae fc4 sc0 ls56f ws314\" colspan=\"2\">At fair value </td></tr><tr><td></td><td></td><td class=\"t m0 x7b1 h12f y3cb2 ffa fsae fc4 sc0 ls595 ws2\">At </td><td class=\"t m0 x81c h12f y3cb2 ffa fsae fc4 sc0 ls55a ws2\">Derivatives </td><td class=\"t m0 x28a h12f y3cb2 ffa fsae fc4 sc0 ls595 ws2\">through </td><td class=\"t m0 x238 h12f y3cb2 ffa fsae fc4 sc0 ls578 ws314\" colspan=\"2\">through other </td></tr><tr><td></td><td></td><td class=\"t m0 x81d h12f y3cb3 ffa fsae fc4 sc0 ls595 ws39a\">amortised  </td><td class=\"t m0 x241 h12f y3cb3 ffa fsae fc4 sc0 ls55a ws372\">used for </td><td class=\"t m0 x400 h12f y3cb3 ffa fsae fc4 sc0 ls535 ws374\">profit or </td><td class=\"t m0 x2d9 h12f y3cb3 ffa fsae fc4 sc0 ls536 ws2\" colspan=\"2\">comprehensive </td></tr><tr><td></td><td></td><td class=\"t m0 x6f0 h12f y3cb4 ffa fsae fc4 sc0 ls55a ws2\">cost </td><td class=\"t m0 x241 h12f y3cb4 ffa fsae fc4 sc0 ls538 ws369\">hedging  </td><td class=\"t m0 x1db h12f y3cb4 ffa fsae fc4 sc0 ls577 ws2\">loss </td><td class=\"t m0 x1da h12f y3cb4 ffa fsae fc4 sc0 ls55b ws2\">income </td><td class=\"t m0 x239 h12f y3cb4 ffa fsae fc4 sc0 ls56f ws2\">Total </td></tr><tr><td class=\"c n x1bb y3cb5 w506 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls538 ws38c\">As at 30 September 2025<span class=\"_ _399\"> </span></div></td><td class=\"c n x81e y3cb5 w507 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls55a ws2\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x531 h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x432 h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x28f h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x438 h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3cb7 ffa fsaf fc4 sc0 ls54b ws354\">Non-current assets <span class=\"_ _2b0\"> </span><span class=\"ff9 ls7 ws2\"> <span class=\"_ _164\"> </span><span class=\"ffa\"> <span class=\"_ _5f\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _1b9\"> </span> <span class=\"_ _15d\"> </span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cb8 w508 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws2fc\">Equity investments<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x81f y3cb8 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x820 y3cb8 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x821 y3cb8 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x822 y3cb8 w46a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x823 y3cb8 w46a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cb9 w509 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">Trade and other receivables: other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x824 y3cb9 w50a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x640 y3cba w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x825 y3cba wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x826 y3cba w88 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x827 y3cba wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x828 y3cba w2c9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3cbb ff9 fsaf fc4 sc0 ls53d ws300\">Derivative financial instruments\u2014cross-currency </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3cbc ff9 fsaf fc4 sc0 ls53d ws302\">interest rate swaps <span class=\"_ _2e4\"> </span> </td><td></td><td class=\"c n x640 y3cbd wd5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x829 y3cbd w50b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">32<span class=\"_ _399\"> </span></div></td><td class=\"c n x82a y3cbd wd6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x82b y3cbd we7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x82c y3cbd w50c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">32<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cbe ffa fsaf fc4 sc0 ls53c ws2fd\">Current assets <span class=\"_ _111\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cbf w50d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">Trade and other receivables: trade receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x82d y3cbf w50a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x82e y3cc0 w50e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">309<span class=\"_ _399\"> </span></div></td><td class=\"c n x82f y3cc0 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x830 y3cc0 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x831 y3cc0 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x832 y3cc0 w8c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">309<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cc1 w509 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">Trade and other receivables: other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x824 y3cc1 w50a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x63b y3cc2 w50f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">26<span class=\"_ _399\"> </span></div></td><td class=\"c n x833 y3cc2 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x834 y3cc2 w56 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x835 y3cc2 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x836 y3cc2 w398 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">27<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cc3 w510 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws300\">Cash and cash equivalents<span class=\"_ _399\"> </span></div></td><td class=\"c n x837 y3cc3 w511 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws300\">11.3<span class=\"_ _399\"> </span></div></td><td class=\"c n x82e y3cc4 w50e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">390<span class=\"_ _399\"> </span></div></td><td class=\"c n x838 y3cc4 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x839 y3cc4 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x83a y3cc4 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x83b y3cc4 w8c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">390<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cc5 ffa fsaf fc4 sc0 ls561 ws306\">Current liabilities <span class=\"_ _2e5\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bb y3c29 w512 h19b\"><div class=\"t m0 x1ba h131 y3cc6 ff9 fsaf fc4 sc0 ls543 ws2f4\">Trade and other payables excluding other tax and<span class=\"_ _399\"> </span></div><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws30a\">social security<span class=\"_ _399\"> </span></div></td><td class=\"c n x83c y3c29 w513 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws30a\">8.2<span class=\"_ _399\"> </span></div></td><td class=\"c n x83d y3b0e w514 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls561 ws2\">(386)<span class=\"_ _399\"> </span></div></td><td class=\"c n x83e y3b0e we7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x83f y3b0e wd6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x840 y3b0e we7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x841 y3b0e w515 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls543 ws2\">(386)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a9a w516 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30c\">Borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x842 y3a9a w517 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30c\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x249 y3b15 w9b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(17)<span class=\"_ _399\"> </span></div></td><td class=\"c n x843 y3b15 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x844 y3b15 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x845 y3b15 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x846 y3b15 w9b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(17)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cc7 ffa fsaf fc4 sc0 ls53c ws2f9\">Non-current liabilities <span class=\"_ _2e6\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3aa6 w516 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30c\">Borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x842 y3aa6 w517 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30c\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x847 y3ab3 wa7 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">(1,562)<span class=\"_ _399\"> </span></div></td><td class=\"c n x848 y3ab3 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x849 y3ab3 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84a y3ab3 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84b y3ab3 wa7 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">(1,562)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3cc8 ff9 fsaf fc4 sc0 ls53f ws304\">Trade and other payables: other payables <span class=\"_ _a3\"> </span> </td><td></td><td class=\"c n x711 y3b02 wb1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls549 ws2\">(8)<span class=\"_ _399\"> </span></div></td><td class=\"c n x84c y3b02 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84d y3b02 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84e y3b02 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84f y3b02 wb1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls549 ws2\">(8)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x847 y3948 w518 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">(1,245)<span class=\"_ _399\"> </span></div></td><td class=\"c n x850 y3948 w519 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2\">32<span class=\"_ _399\"> </span></div></td><td class=\"c n x851 y3948 w247 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x852 y3948 w77 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x853 y3948 w51a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53d ws2\">(1,206)</div></td></tr></table><table class=\"s w51b h19c\" id=\"_74167b2c-3fa9-4cc4-8961-f94cc26edeba\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x854 h12e y3cc9 ff9 fsae fc4 sc0 ls570 ws347\"> <span class=\"_ _15e\"> </span> <span class=\"_ _2e8\"> </span>IFRS 9 classification </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c n x855 y3cca w51c h160\" colspan=\"2\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls570 ws347\">At fair value<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x420 h12e y3ccb ff9 fsae fc4 sc0 ls576 ws2\">Derivatives </td><td></td><td class=\"c x313 y3ccc w51d h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls570 ws347\">At fair value<span class=\"_ _399\"> </span></div><div class=\"t m0 x856 h12e y3aa0 ff9 fsae fc4 sc0 ls55a ws372\">through other<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x311 h12e y3ccd ff9 fsae fc4 sc0 ls569 ws3c1\">At amortised  </td><td class=\"t m0 x5a6 h12e y3cce ff9 fsae fc4 sc0 ls577 ws3ad\" colspan=\"2\">used for </td><td class=\"c n x857 y3ccf w51e h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls56a ws2\">through</div></td><td class=\"t m0 x437 h12e y3cce ff9 fsae fc4 sc0 ls55a ws2\" colspan=\"2\">comprehensive </td></tr><tr><td></td><td></td><td class=\"t m0 x288 h12e y3cd0 ff9 fsae fc4 sc0 ls576 ws2\">cost </td><td class=\"c x859 y3cd1 w51f h160\" colspan=\"2\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls56d ws3c2\">hedging<span class=\"_ _399\"> </span></div><div class=\"t m0 x858 h12e y3aa0 ff9 fsae fc4 sc0 ls55d ws39d\">profit or loss<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x807 h12e y3cd2 ff9 fsae fc4 sc0 ls55a ws2\">income </td><td class=\"t m0 x287 h12e y3cd0 ff9 fsae fc4 sc0 ls576 ws2\">Total </td></tr><tr><td class=\"c n x1bb y3cd3 w520 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls569 ws312\">As at 30 September 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n x85a y3cd3 w521 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls569 ws2\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x7b1 h12e y3cd4 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"c n x85b y3cd5 w522 h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m<span class=\"_ _399\"> </span></div></td><td class=\"c n x85c y3cd5 w522 h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x290 h12e y3cd4 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3cd4 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3cd6 ffa fsaf fc4 sc0 ls54b ws354\">Non-current assets <span class=\"_ _1b0\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37e\"></span> <span class=\"_ _5\"></span><span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _14\"> </span><span class=\"_ _37e\"></span> <span class=\"_ _16f\"></span><span class=\"_ _37e\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cd7 w523 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">Equity <span class=\"_ _4d\"></span>investments<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x85d y3cd7 w3e4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x85e y3cd7 w1d0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x85f y3cd7 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ca y3cd7 w524 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x860 y3cd7 w416 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">6<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cd8 w525 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">Trade and other receivables: other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x861 y3cd8 w7a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x862 y3cd8 w44c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x863 y3cd8 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x864 y3cd8 w526 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x865 y3cd8 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x866 y3cd8 w1de h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3cd9 ff9 fsaf fc4 sc0 ls543 ws30d\">Derivative financial instruments\u2014cross-currency </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cda w527 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">interest rate swaps<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x867 y3cda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x868 y3cda w528 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">29<span class=\"_ _399\"> </span></div></td><td class=\"c n x869 y3cda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x86a y3cda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x86b y3cda w529 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">29<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cdb ffa fsaf fc4 sc0 ls548 ws2fd\">Current assets <span class=\"_ _91\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _14\"> </span><span class=\"_ _37e\"></span> <span class=\"_ _2eb\"></span><span class=\"_ _37e\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cdc w52a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">Trade and other receivables: trade receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x86c y3cdc w52b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x86d y3cdc w52c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">265<span class=\"_ _399\"> </span></div></td><td class=\"c n x86e y3cdc w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x86f y3cdc w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x870 y3cdc w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x871 y3cdc w52d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">265<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cdd w52e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">Trade and other receivables: other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x872 y3cdd w52b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x873 y3cdd w52f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">23<span class=\"_ _399\"> </span></div></td><td class=\"c n x874 y3cdd w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x875 y3cdd w3d1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x876 y3cdd w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x877 y3cdd w530 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">24<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cde w531 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">Cash and cash equivalents<span class=\"_ _399\"> </span></div></td><td class=\"c n x878 y3cde w532 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">11.3<span class=\"_ _399\"> </span></div></td><td class=\"c n x879 y3cde w2e5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">508<span class=\"_ _399\"> </span></div></td><td class=\"c n x87a y3cde w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x87b y3cde w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x87c y3cde w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x87d y3cde w2e5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">508<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cdf ffa fsaf fc4 sc0 ls561 ws306\">Current liabilities <span class=\"_ _1b0\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _14\"> </span><span class=\"_ _37e\"></span> <span class=\"_ _2eb\"></span><span class=\"_ _37e\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bb y3ce0 w512 h19b\"><div class=\"t m0 x1ba h131 y3cc6 ff9 fsaf fc4 sc0 ls543 ws2f4\">Trade and other payables excluding other tax and<span class=\"_ _399\"> </span></div><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">social security<span class=\"_ _399\"> </span></div></td><td class=\"c n x87e y3ce0 w533 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">8.2<span class=\"_ _399\"> </span></div></td><td class=\"c n x87f y3ce0 w534 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">(366)<span class=\"_ _399\"> </span></div></td><td class=\"c n x880 y3ce0 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x869 y3ce0 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x86a y3ce0 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x881 y3ce0 w534 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">(366)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ce1 w535 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">Borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x882 y3ce1 w536 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x883 y3ce1 w537 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">(15)<span class=\"_ _399\"> </span></div></td><td class=\"c n x85e y3ce1 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x884 y3ce1 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x885 y3ce1 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x886 y3ce1 w537 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">(15)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3ce2 ffa fsaf fc4 sc0 ls53c ws2f9\">Non-current liabilities <span class=\"_ _2ed\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37f\"></span> <span class=\"_ _37f\"></span> <span class=\"_ _37f\"></span> <span class=\"_ _72\"> </span><span class=\"_ _37f\"></span> <span class=\"_ _16f\"></span><span class=\"_ _37f\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3ce3 w538 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">Borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x887 y3ce3 w289 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x888 y3ce3 w539 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">(1,231)<span class=\"_ _399\"> </span></div></td><td class=\"c n x889 y3ce3 w482 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x88a y3ce3 w3c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x88b y3ce3 w3c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x88c y3ce3 w53a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">(1,231)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ce4 w53b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">Trade and other payables: other payables<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x88d y3ce4 w2c4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">(3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x88e y3ce4 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x88f y3ce4 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x890 y3ce4 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x891 y3ce4 w53c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">(3)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ce5 ff9 fsaf fc4 sc0 ls53d ws300\">Derivative financial instruments\u2014cross-currency </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y39c7 w53d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">interest rate swaps<span class=\"_ _399\"> </span></div></td><td class=\"c n x892 y39c7 w53e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">12.5<span class=\"_ _399\"> </span></div></td><td class=\"c n x893 y39c7 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x894 y39c7 w53f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">(13)<span class=\"_ _399\"> </span></div></td><td class=\"c n x895 y39c7 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x896 y39c7 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x897 y39c7 w540 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">(13)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x898 y3947 w541 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">(816)<span class=\"_ _399\"> </span></div></td><td class=\"c n x899 y3947 w542 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">16<span class=\"_ _399\"> </span></div></td><td class=\"c n x89a y3947 w543 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x89b y3947 w544 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x89c y3947 w545 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">(791)<span class=\"_ _399\"> </span></div></td></tr></table>12.1 Fair values of financial instruments The carrying amounts of the following financial assets and liabilit<span class=\"ls547 ws2fd\">ies approximate to their fair values: trade and other paya<span class=\"_ _5\"></span>bl<span class=\"ls53f ws2\">es </span></span>excluding tax and social security, trade and other receivables <span class=\"ls53c ws2fd\">excluding prepayments and accrued <span class=\"ls547 ws30c\">income, lease liabilities, and<span class=\"_ _0\"></span><span class=\"ls7 ws2\"> </span></span></span>short-term bank deposits, and cash and cash equivalents.  Borrowings (excluding lease liabilities) The fair value of the sterling and euro denominated bond notes <span class=\"_ _0\"></span><span class=\"ws306\">are determined by reference to quoted market prices and </span>therefore can be considered as a level 1 fa<span class=\"ls54d ws32e\">ir value as defined within IFRS 13. </span>The Group does not hold any financial liabilities whose fair value <span class=\"ls547 ws2fd\">would be considered as a level 3 fair value as defined </span>within IFRS 13. The respective book and fair values of bond notes are included in the table below<span class=\"_ _0\"></span>:  <table class=\"s w546 h19d\" id=\"_65b0de2f-a733-4cd6-b089-0a8e35d36e3c\"><tr><td></td><td></td><td></td><td class=\"c n x89d y3ce6 w547 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls536 ws436\">2025<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x89e y3ce6 w364 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls538 ws3c5\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5e7 h12f y3ce7 ffa fsae fc4 sc0 ls538 ws312\">Book value  </td><td class=\"t m0 x66b h12f y3ce7 ffa fsae fc4 sc0 ls55a ws31b\">Fair value  </td><td class=\"t m0 x421 h12e y3ce8 ff9 fsae fc4 sc0 ls56b ws347\">Book value  </td><td class=\"t m0 x89f h12e y3ce8 ff9 fsae fc4 sc0 ls55d ws3c6\">Fair value  </td></tr><tr><td></td><td class=\"t m0 x8a0 h12e y3ce9 ff9 fsae fc4 sc0 ls55a ws2\">Note </td><td class=\"t m0 x450 h12f y3ce9 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x2d9 h12f y3ce9 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x727 h12e y3ce9 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3ce9 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3947 w548 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2f4\">Long-term borrowing (excluding lease liabilities)<span class=\"_ _399\"> </span></div></td><td class=\"c n x8a1 y3947 w2cf h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls555 ws2\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x8a2 y3947 w549 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54b ws2\">1,476<span class=\"_ _399\"> </span></div></td><td class=\"c n x8a3 y3947 w54a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">1,400<span class=\"_ _399\"> </span></div></td><td class=\"c n x8a4 y3947 w54b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws3c7\">1,156<span class=\"_ _399\"> </span></div></td><td class=\"c n x2d7 y3947 w2e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws3c7\">1,065<span class=\"_ _399\"> </span></div></td></tr></table>Contingent consideration receivable The Group recognises contingent consideration receivable of \u00a33<span class=\"_ _0\"></span><span class=\"ws306\">m (2024: \u00a33m) relating to the disposal of Sage Payroll </span>Solutions in the year ended 30 September 2019. This is classifie<span class=\"ws302\">d as a financial asset measured at fair value through profit or<span class=\"_ _0\"></span><span class=\"ls7 ws2\"> </span></span>loss. Its fair value is determined using a discounted cash flow <span class=\"ls561 ws306\">valuation technique. The main input<span class=\"ws30d\">s to the calculation for whi<span class=\"ls54b ws2\">ch </span></span></span>assumptions have been made are the discount rate and the period <span class=\"_ _0\"></span><span class=\"ls560 ws309\">over which the consideration will be received. This is a level <span class=\"ls548 ws2\">3 </span></span>fair value under IFRS 13. Equity investments The fair value of the unlisted equity investments held by th<span class=\"ls561 ws304\">e Group is determined using a market<span class=\"_ _5\"></span>-based valuation approach. </span>The significant unobservable inputs used in level 3 fair value meas<span class=\"ws300\">urement are transaction prices paid for identical or similar<span class=\"ls7 ws2\"> </span></span>instruments of the investee and revenue growth factors. Derivative financial instruments\u2014cross-currency interest rate swaps The fair value of the cross-currency interest<span class=\"ws300\"> rate swaps held by the Group is determ<span class=\"_ _0\"></span><span class=\"ls561 ws306\">ined using a discounted cash flow valuation<span class=\"ls7 ws2\"> </span></span></span>technique at market rates and therefore can be considered <span class=\"ls560 ws30a\">as a level 2 fair value as defined within IFRS 13. </span>12.5 Hedge accounting Accounting policy As at 1 October 2024, the Group elected to apply the <span class=\"ls561 ws306\">hedge accounting requirements in IFRS 9 Financial Instruments </span>instead of those in IAS 39 Financial <span class=\"ls548 ws2fb\">Instruments: Recognition and Measurement.<span class=\"ws2f2\"> The Group applies hedge accounting to </span></span>external borrowings and cross-currency intere<span class=\"ws300\">st rate swap contracts that are designat</span>ed as a hedge of a net investment in foreign operations. The portion of the gain or loss on an instru<span class=\"ls543\">ment used to hedge a net investment in a foreign operation </span>which is determined to be an effective hedge is reco<span class=\"_ _0\"></span><span class=\"ls541 ws317\">gnised in other comprehensive income and accumulated in the </span>foreign currency translation reserve. The ineffective portion is recognised immediately in profit or loss. On disposal of the net investment, the foreign exchange gains and losse<span class=\"ws306\">s on the hedging instrument are recycled to the income </span>statement from equity. Where borrowings denominated in a currency other than sterling<span class=\"ls552 ws309\">, or cross-currency interest rate swap contracts, are used </span>to hedge the Group\u2019s exposure to foreign currency exchange mo<span class=\"ls543 ws30d\">vements of its net investment<span class=\"ls54d ws32e\"> in its subsidiaries, these </span></span>relationships are designated as net investment hedges for accounting purposes. The hedges are documented and assessed for effectiveness on an ongoing basis. The Group has <span class=\"ls543 ws30d\">separated the costs relating to currency basis from the </span>hedge relationship and therefore allocates this component within<span class=\"ls53d ws300\"> the cost of hedging reserve. The value of the cost of </span>hedging reserve at designation of the hedge relationship is amor<span class=\"ls53f\">tised to the income statement (within finance costs) </span>over the expected life of the hedge relationship. The Group applies hedge accounting to certain exchange <span class=\"ls560 ws2f2\">differences arising between the functional currencies </span>of a foreign operation and Company, regardless of whether<span class=\"ls552 ws309\"> the net investment is held directly or through an </span>intermediate parent. The Group applies cash flow hedge accounting to cross-currency <span class=\"_ _0\"></span><span class=\"ws300\">interest rate swap contracts that are designated as a </span>hedge of cash flows arising from foreign currency denomi<span class=\"ls53d ws2fb\">nated borrowings. The effective portion of changes in the </span>fair value of such a derivative is recognised in other comprehensive income and accumulated in the hedging reserve. The effective portion of changes in fair value of the deriv<span class=\"ls561 ws306\">ative that is recognised in other comprehensive income is </span>limited to the cumulative change in fair value of the hedged item, determined on a present value basis, from inception of the hedge.  Any ineffective portion of changes in the fair value of the de<span class=\"ls54d ws300\">rivative is recognised immediately in profit or loss. If the </span>hedged future cash flows are no longer expected to occur,<span class=\"ls548 ws2f8\"> then the amounts that have been accumulated in the hedging </span>reserve are immediately reclassified to profit or loss. The Group designates the change in fair value of the forwar<span class=\"ls53f ws304\">d element of forward exchange contracts as the hedging </span>instrument in cash flow hedging relationships. The amount accumul<span class=\"ls552 ws2fc\">ated in the hedging reserve is reclassified to profit </span>or loss in the same period or periods as the hedged <span class=\"ls552 ws2fc\">expected future cash flows affect profit or loss. </span>Net investment hedges The Group hedges the risk exposure to foreign currency exchange mo<span class=\"ls552 ws303\">vements of its net investment in its subsidiaries in the US<span class=\"_ _5\"></span> </span>and Eurozone. A portion of the Group\u2019s external euro denominated borro<span class=\"ls543 ws304\">wings, relating to the EUR 500m bond<span class=\"_ _0\"></span>, are designated </span>as hedging instruments. The underlying risk of the hedging instruments exactly matche<span class=\"ls543 ws302\">s the hedged risk<span class=\"_ _0\"></span> as the borrowings and net investments </span>in subsidiaries are denominated in the same currencies, giving<span class=\"ls560 ws30a\"> a hedge ratio of 1:1. Hedge ineffectiveness will arise if the </span>carrying amount of the net investment falls below <span class=\"ls543\">the carrying amount of the designated borrowings. </span>The Group designates certain USD cross-currency interest rate sw<span class=\"ws2fc\">ap contracts totalling \u00a3557m (USD 750m) (2024: \u00a3560m, USD </span>750m) as hedging instruments to hedge risk exposure to fore<span class=\"ls541 ws317\">ign currency exchange movements <span class=\"_ _0\"></span><span class=\"ls53e ws301\">of its net investment in its </span></span>subsidiaries in the US. Sources of ineffectiveness on this hedge <span class=\"ls552 ws2fc\">relationship will arise from a difference in credit ratings </span>between the counterparties and modifications to the terms of <span class=\"_ _0\"></span><span class=\"ls53f ws306\">either the hedged item or the instrument. During the year, </span>\u00a3nil (2024: \u00a3nil) has been recognised in t<span class=\"ls53f ws2fb\">he income statement as ineffective.  </span>Changes in the carrying amount of the loan notes relate<span class=\"ls54f ws2fa\"> to foreign exchange movements recognised through <span class=\"_ _0\"></span>other </span>comprehensive income. The change in the carrying amount of t<span class=\"ls552 ws303\">he derivative financial instrument is due to fair value </span>movements also recognised thr<span class=\"ws2f2\">ough other comprehensive income. </span>The impact of the hedging instrument on the c<span class=\"ls547 ws306\">onsolidated balance sheet is<span class=\"_ _0\"></span> as follows: </span><table class=\"s w57c h1a4\" id=\"_7b54fb65-fd73-46d7-956b-4897b9a48406\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x28b h12f y3d10 ffa fsae fc4 sc0 ls578 ws31b\">Change in carrying </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x58d h12f y3d11 ffa fsae fc4 sc0 ls56f ws314\">amount as a result of </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x66b h12f y3d12 ffa fsae fc4 sc0 ls56a ws2\">Carrying </td><td class=\"t m0 x8b8 h12f y3d12 ffa fsae fc4 sc0 ls578 ws31b\">movements in the year </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x423 h12f y3d13 ffa fsae fc4 sc0 ls55b ws2\">amount* </td><td class=\"t m0 x807 h12f y3d13 ffa fsae fc4 sc0 ls577 ws373\">recognised in OCI </td></tr><tr><td class=\"c n x1bb y3d14 w506 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls538 ws38c\">As at 30 September 2025<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x8ef y3d14 w57d h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls55a ws372\">Nominal amount<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x8a7 h12f y3d15 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3d15 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3af8 w57e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws2f4\">Non-current borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f0 y3af8 w57f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws2f4\">EUR bond notes**<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f1 y3af8 w580 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws2f4\">EUR 70m<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f2 y3af8 w4a9 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls542 ws2\">61<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f3 y3af8 w396 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b01 w581 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls552 ws309\">Derivative financial instruments<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f4 y3b01 w582 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls552 ws309\">Cross-cu<span class=\"ls561 ws2fd\">rrency interest rate swap<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x8f5 y3b01 w583 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws2fd\">USD 429m<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f6 y3b01 w1b7 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls540 ws2\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f7 y3b01 w5a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y39e6 w581 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws309\">Derivative financial instruments<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f4 y39e6 w584 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws309\">Cross-<span class=\"ls543 ws302\">currency interest rate swap<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x8f8 y39e6 w585 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws302\">USD 321m<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f9 y3b02 wa9 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53d ws2\">(25)<span class=\"_ _399\"> </span></div></td><td class=\"c n x8fa y3b02 w58 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c n x8fb y3948 w3f0 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">29<span class=\"_ _399\"> </span></div></td><td class=\"c n x8fc y3948 w3f7 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls540 ws2\">(3)<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w586 h1a5\" id=\"_65734695-8ca1-4a00-b358-5b218a76971a\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x424 h12e y3d16 ff9 fsae fc4 sc0 ls570 ws347\">Change in carrying </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x28b h12e y3d17 ff9 fsae fc4 sc0 ls5a4 ws3b6\">amount as a result of </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x423 h12e y3d18 ff9 fsae fc4 sc0 ls55a ws2\">Carrying </td><td class=\"t m0 x533 h12e y3d19 ff9 fsae fc4 sc0 ls576 ws31a\">movements in the year </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x1db h12e y3d1a ff9 fsae fc4 sc0 ls55a ws2\">amount*<span class=\"_ _399\"> </span></td><td class=\"t m0 x4dd h12e y3d1b ff9 fsae fc4 sc0 ls55a ws372\">recognised in OCI </td></tr><tr><td class=\"c n x1bb y3d1c w587 h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls56f ws364\">As at 30 September 2024<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x8fd y3d1c w57d h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls55a ws372\">Nominal amount<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x723 h12e y3d1d ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3d1e ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3c70 w588 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fb\">Non-current borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x8fe y3c70 w589 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fb\">EUR bond notes***<span class=\"_ _399\"> </span></div></td><td class=\"c n x8ff y3c70 w58a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fb\">EUR 156m<span class=\"_ _399\"> </span></div></td><td class=\"c n x900 y3c70 w410 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fb\">130<span class=\"_ _399\"> </span></div></td><td class=\"c n x901 y3c70 w58b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fb\">(6)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aa6 w58c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">Derivative financial instruments<span class=\"_ _399\"> </span></div></td><td class=\"c n x902 y3aa6 w58d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">Cross-curren<span class=\"ws306\">cy interest rate swap<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x903 y3aa6 w58e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws306\">USD 429m<span class=\"_ _399\"> </span></div></td><td class=\"c n x904 y3aa6 w311 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws306\">(6)<span class=\"_ _399\"> </span></div></td><td class=\"c n x905 y3aa6 w1f8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws306\">(24)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y39c7 w58c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">Derivative financial instruments<span class=\"_ _399\"> </span></div></td><td class=\"c n x902 y39c7 w58d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">Cross-curren<span class=\"ws30d\">cy interest rate swap<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x906 y39c7 w58f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws30d\">USD 321m<span class=\"_ _399\"> </span></div></td><td class=\"c n x907 y39c7 w289 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws30d\">(23)<span class=\"_ _399\"> </span></div></td><td class=\"c n x908 y39c7 w590 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws30d\">(22)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c n x909 y3947 w591 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws3cf\">101<span class=\"_ _399\"> </span></div></td><td class=\"c n x90a y3947 w592 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws3cf\">(52)<span class=\"_ _399\"> </span></div></td></tr></table>Notes: * Liability/(asset) <span class=\"_ _20c\"></span>position. ** <span class=\"_ _19\"> </span>Hedge relationship was designated effective from 30 September 2025. *** <span class=\"_ _40\"> </span>Hedge relationship was de-designated effective from 30 September 2024.<span class=\"_ _399\"> </span>The cumulative impact of the hedged item on the <span class=\"ls53d ws302\">consolidated balance sheet is as follows: </span><table class=\"s w593 h1a6\" id=\"_86573259-7fcb-4cb0-9422-0a433a8cb657\"><tr><td></td><td class=\"c n x90b y3d1f w363 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls536 ws2\">2025<span class=\"_ _399\"> </span></div></td><td class=\"c n x90c y3d1f w364 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls538 ws2\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x1b7 h12f y3d20 ffa fsae fc4 sc0 ls538 ws369\">Foreign currency </td><td class=\"t m0 x2d8 h12e y3d21 ff9 fsae fc4 sc0 ls56f ws36c\">Foreign currency </td></tr><tr><td></td><td class=\"t m0 x432 h12f y3d22 ffa fsae fc4 sc0 ls577 ws374\">translation reserve  </td><td class=\"t m0 x90d h12e y3d23 ff9 fsae fc4 sc0 ls5c6 ws36c\">translation reserve  </td></tr><tr><td></td><td class=\"t m0 x437 h12f y3d24 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3d24 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ab3 w594 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2fc\">Net investment in foreign subsidiaries\u2014USD<span class=\"_ _399\"> </span></div></td><td class=\"c n x90e y3ab3 waf h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53f ws2\">(32)<span class=\"_ _399\"> </span></div></td><td class=\"c n x90f y3ab3 w432 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls540 ws2\">(29)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b02 w595 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws306\">Net investment in foreign subsidiaries\u2014EUR<span class=\"_ _399\"> </span></div></td><td class=\"c n x910 y3b02 w2f4 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(\u2013)<span class=\"_ _399\"> </span></div></td><td class=\"c n x911 y3b02 w2db h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls563 ws2\">(9)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x912 y3948 waf h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53f ws2\">(32)<span class=\"_ _399\"> </span></div></td><td class=\"c n x913 y3948 w596 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls540 ws2\">(38)<span class=\"_ _399\"> </span></div></td></tr></table>The change in value of the hedged item, being the Group\u2019s net<span class=\"_ _5\"></span><span class=\"ls561 ws306\"> investment in its USD and EUR subsidiaries, recorded through </span>OCI in the year was \u00a33m (2024: \u00a346m) <span class=\"ls560 ws30d\">and \u00a3nil (2024: \u00a36m) respectively.  </span>Cash flow hedges The Group hedges the risk exposure to foreign currency exchange movements of its foreign currency borrowings. <span class=\"_ _5\"></span> The Group has designated cross-currency interest rate swap con<span class=\"_ _0\"></span><span class=\"ws309\">tracts (to receive fixed euro and pay fixed sterling) as the </span>hedging instruments in a cash flow hedge relationship, to <span class=\"ls543 ws2f4\">mitigate the risk of changes in the denominated cash flows </span>attributable to the exchange rate related to EUR 300m <span class=\"ls548 ws2fd\">of the EUR 500m bond notes, for which hedge accounting has </span>been applied. The underlying risk of the hedging instruments exactly matches the <span class=\"ws302\">hedged risk as the hedging instrument and euro borrowings </span>are arranged on the same payment profile, for the same inte<span class=\"ls53d ws300\">rest rate and nominal amount, gi<span class=\"ls53e ws301\">ving a hedge ratio of 1:1. </span></span>Hedge ineffectiveness will arise if the carrying amount of th<span class=\"ls53f ws304\">e euro borrowings falls below the am<span class=\"_ _0\"></span>ount of the cross-currency </span>swap contract, for example on early <span class=\"ls543 ws302\">repayment of the euro borrowings. </span>Sources of ineffectiveness on this hedge relationship will arise from a difference in credit ratings between the counterparti<span class=\"_ _5\"></span>es<span class=\"ls7 ws2\"> </span>and modifications to the terms of either hedged item or instru<span class=\"ws306\">ment. At 30 September 2025, \u00a3ni<span class=\"ls552 ws2fd\">l (2024: \u00a3nil) has been recognised<span class=\"_ _0\"></span><span class=\"ls7 ws2\"> </span></span></span>in profit or loss due to ineffectiveness. The hedges are doc<span class=\"ls548 ws2fb\">umented and are assessed for effectiveness on an ongoing basis. </span>Gains and losses initially recognised in other comprehensive in<span class=\"ws306\">come on cross-currency swap contracts are recognised in profit </span>or loss (within finance costs) in the periods in which the he<span class=\"ws306\">dged forecast transaction affects profit or loss. A reconciliation<span class=\"ls7 ws2\"> </span></span>of movements in the hedging reserve in relation to the <span class=\"ls552 ws309\">cash flow hedging instrument is provided in note 13.3. </span>The impact of the hedging instrument on the c<span class=\"ls547 ws2fd\">onsolidated balance sheet is as follows:<span class=\"_ _0\"></span> </span><table class=\"s w597 h1a7\" id=\"_81cb64c4-7754-40f6-90af-f14c3ce8872d\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x464 h12f y3d25 ffa fsae fc4 sc0 ls578 ws31b\">Change in carrying </td><td class=\"t m0 x4da h12f y3d25 ffa fsae fc4 sc0 ls578 ws31b\">Change in carrying </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x3dd h12f y3d26 ffa fsae fc4 sc0 ls569 ws312\">amount as a result </td><td class=\"t m0 x914 h12f y3d26 ffa fsae fc4 sc0 ls569 ws312\">amount as a result </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x23c h12f y3d27 ffa fsae fc4 sc0 ls56a ws336\">of net movements </td><td class=\"t m0 x286 h12f y3d27 ffa fsae fc4 sc0 ls56a ws336\">of net movements </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x915 h12f y3d28 ffa fsae fc4 sc0 ls56a ws2\">Carrying </td><td class=\"t m0 x423 h12f y3d28 ffa fsae fc4 sc0 ls576 ws31a\">in the year </td><td class=\"t m0 x916 h12f y3d28 ffa fsae fc4 sc0 ls576 ws31a\">in the year </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x917 h12f y3d29 ffa fsae fc4 sc0 ls536 ws2\">amount* </td><td class=\"t m0 x1b7 h12f y3d29 ffa fsae fc4 sc0 ls577 ws373\">recognised in OCI  </td><td class=\"t m0 x286 h12f y3d29 ffa fsae fc4 sc0 ls569 ws312\">recognised in P&amp;L </td></tr><tr><td class=\"t m0 x1c1 h12f y3d2a ffa fsae fc4 sc0 ls569 ws312\">As at 30 September 2025 </td><td></td><td class=\"t m0 x918 h12e y3d2a ff9 fsae fc4 sc0 ls55a ws372\">Nominal amount </td><td class=\"t m0 x919 h12f y3d2a ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x238 h12f y3d2a ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x91a h12f y3d2a ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h131 y3d2b ff9 fsaf fc4 sc0 ls543 ws30d\">Derivative financial </td><td class=\"t m0 x91b h131 y3d2b ff9 fsaf fc4 sc0 ls548 ws2\">Cross-currency </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3d2c ff9 fsaf fc4 sc0 ls53f ws2\">instruments </td><td class=\"c n x91c y3947 w598 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">interest rate swap<span class=\"_ _399\"> </span></div></td><td class=\"c n x91d y3947 w599 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">EUR 300m<span class=\"_ _399\"> </span></div></td><td class=\"c n x91e y3948 wd6 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x91f y3948 wd6 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x920 y3948 w59a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls560 ws2\">(13)<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w59b h1a8\" id=\"_5ac559bf-0549-4a1c-904e-98c29a04481f\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x921 h12e y3d2d ff9 fsae fc4 sc0 ls570 ws347\">Change in carrying </td><td class=\"t m0 x243 h12e y3d2d ff9 fsae fc4 sc0 ls570 ws347\">Change in carrying </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x464 h12e y3d2e ff9 fsae fc4 sc0 ls5a4 ws3b6\">amount as a result of </td><td class=\"t m0 x4da h12e y3d2e ff9 fsae fc4 sc0 ls5a4 ws3b6\">amount as a result of </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x450 h12e y3d2f ff9 fsae fc4 sc0 ls538 ws358\">net movements in </td><td class=\"t m0 x424 h12e y3d2f ff9 fsae fc4 sc0 ls538 ws358\">net movements in </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x917 h12e y3d30 ff9 fsae fc4 sc0 ls55a ws2\">Carrying </td><td class=\"t m0 x4e1 h12e y3d31 ff9 fsae fc4 sc0 ls576 ws31a\">the year recognised </td><td class=\"t m0 x286 h12e y3d31 ff9 fsae fc4 sc0 ls576 ws31a\">the year recognised </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x312 h12e y3d32 ff9 fsae fc4 sc0 ls55a ws2\">amount*<span class=\"_ _399\"> </span></td><td class=\"t m0 x723 h12e y3d33 ff9 fsae fc4 sc0 ls5c8 ws36c\">in OCI  </td><td class=\"t m0 x4a3 h12e y3d33 ff9 fsae fc4 sc0 ls576 ws313\">in P&amp;L </td></tr><tr><td class=\"t m0 x1c1 h12e y3d34 ff9 fsae fc4 sc0 ls576 ws31a\">As at 30 September 2024 </td><td></td><td class=\"t m0 x918 h12e y3d34 ff9 fsae fc4 sc0 ls55a ws372\">Nominal amount </td><td class=\"t m0 x3df h12e y3d35 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x23d h12e y3d36 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x91a h12e y3d36 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h131 y3d37 ff9 fsaf fc4 sc0 ls543 ws30d\">Derivative financial </td><td class=\"t m0 x91b h131 y3d37 ff9 fsaf fc4 sc0 ls548 ws2\">Cross-currency </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3d38 ff9 fsaf fc4 sc0 ls53f ws2\">instruments </td><td class=\"c n x91c y3947 w59c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">interest rate swap<span class=\"_ _399\"> </span></div></td><td class=\"c n x922 y3947 w59d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">EUR 300m<span class=\"_ _399\"> </span></div></td><td class=\"c n x923 y3947 w3d2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">13<span class=\"_ _399\"> </span></div></td><td class=\"c n x924 y3947 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x925 y3947 w59e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">11<span class=\"_ _399\"> </span></div></td></tr></table>Note: * Liability <span class=\"_ _20c\"></span>position. Further information on the Group\u2019s exposure to foreign curren<span class=\"ws303\">cy risk and how the risk is managed is included in note <span class=\"_ _5\"></span>12.6.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "Accounting policy Financial assets and financial liabilities are recognised on <span class=\"ls561 ws2f4\">the Group\u2019s balance sheet when the Group becom<span class=\"_ _0\"></span>es a party to </span>the contractual provisions of the instrument.  Financial assets are derecognised when the rights to receive cas<span class=\"ls53f ws304\">h flows from the asset have expired, or when the Group has </span>transferred those rights and either has also transferred substant<span class=\"ls53e ws30a\">ially all the risks and rewards of the asset or has neither </span>transferred nor retained substantially all the risks and rewa<span class=\"ws309\">rds of the asset but no longer has control of the asset.  </span>Financial liabilities are derecognised when the obligation specifie<span class=\"ls547 ws2fc\">d in the contract is discharged, cancelled<span class=\"_ _0\"></span>, or expires.</span><span class=\"ls547 ws2fc\"> </span>The Group may use derivative financial instruments to manage<span class=\"ls543 ws306\"> its exposures to fluctuating foreign exchange rates and </span>foreign currency cash flows in relation to external borrowings.<span class=\"ws304\"> These instruments are initially recognised at fair value on </span>the date the contract is entered into and are subsequently rem<span class=\"ws309\">easured at their fair value. The method of recognising the </span>resulting gain or loss depends on whether the derivative is de<span class=\"ls53f\">signated as a hedging instrument and, if so, the nature of the </span>item being hedged. At the inception of designated hedge relationships, the Gr<span class=\"ws317\">oup documents its risk management objectives and strategy for </span>undertaking various hedging transactions. The Group also doc<span class=\"ls548 ws2f8\">uments its assessment, both at hedge inception and on an </span>ongoing basis, of whether the derivatives that are used in<span class=\"ls53d ws2fb\"> hedging transactions are highly effective in offsetting changes </span>in fair values of hedged items.<span class=\"_ _399\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "Accounting policy Financial assets and financial liabilities are recognised on <span class=\"ls561 ws2f4\">the Group\u2019s balance sheet when the Group becom<span class=\"_ _0\"></span>es a party to </span>the contractual provisions of the instrument.  Financial assets are derecognised when the rights to receive cas<span class=\"ls53f ws304\">h flows from the asset have expired, or when the Group has </span>transferred those rights and either has also transferred substant<span class=\"ls53e ws30a\">ially all the risks and rewards of the asset or has neither </span>transferred nor retained substantially all the risks and rewa<span class=\"ws309\">rds of the asset but no longer has control of the asset.  </span>Financial liabilities are derecognised when the obligation specifie<span class=\"ls547 ws2fc\">d in the contract is discharged, cancelled<span class=\"_ _0\"></span>, or expires.</span><span class=\"ls547 ws2fc\"> </span>The Group may use derivative financial instruments to manage<span class=\"ls543 ws306\"> its exposures to fluctuating foreign exchange rates and </span>foreign currency cash flows in relation to external borrowings.<span class=\"ws304\"> These instruments are initially recognised at fair value on </span>the date the contract is entered into and are subsequently rem<span class=\"ws309\">easured at their fair value. The method of recognising the </span>resulting gain or loss depends on whether the derivative is de<span class=\"ls53f\">signated as a hedging instrument and, if so, the nature of the </span>item being hedged. At the inception of designated hedge relationships, the Gr<span class=\"ws317\">oup documents its risk management objectives and strategy for </span>undertaking various hedging transactions. The Group also doc<span class=\"ls548 ws2f8\">uments its assessment, both at hedge inception and on an </span>ongoing basis, of whether the derivatives that are used in<span class=\"ls53d ws2fb\"> hedging transactions are highly effective in offsetting changes </span>in fair values of hedged items.<span class=\"_ _399\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "Accounting policy Financial assets and financial liabilities are recognised on <span class=\"ls561 ws2f4\">the Group\u2019s balance sheet when the Group becom<span class=\"_ _0\"></span>es a party to </span>the contractual provisions of the instrument.  Financial assets are derecognised when the rights to receive cas<span class=\"ls53f ws304\">h flows from the asset have expired, or when the Group has </span>transferred those rights and either has also transferred substant<span class=\"ls53e ws30a\">ially all the risks and rewards of the asset or has neither </span>transferred nor retained substantially all the risks and rewa<span class=\"ws309\">rds of the asset but no longer has control of the asset.  </span>Financial liabilities are derecognised when the obligation specifie<span class=\"ls547 ws2fc\">d in the contract is discharged, cancelled<span class=\"_ _0\"></span>, or expires.</span><span class=\"ls547 ws2fc\"> </span>The Group may use derivative financial instruments to manage<span class=\"ls543 ws306\"> its exposures to fluctuating foreign exchange rates and </span>foreign currency cash flows in relation to external borrowings.<span class=\"ws304\"> These instruments are initially recognised at fair value on </span>the date the contract is entered into and are subsequently rem<span class=\"ws309\">easured at their fair value. The method of recognising the </span>resulting gain or loss depends on whether the derivative is de<span class=\"ls53f\">signated as a hedging instrument and, if so, the nature of the </span>item being hedged. At the inception of designated hedge relationships, the Gr<span class=\"ws317\">oup documents its risk management objectives and strategy for </span>undertaking various hedging transactions. The Group also doc<span class=\"ls548 ws2f8\">uments its assessment, both at hedge inception and on an </span>ongoing basis, of whether the derivatives that are used in<span class=\"ls53d ws2fb\"> hedging transactions are highly effective in offsetting changes </span>in fair values of hedged items.<span class=\"_ _399\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "Financial liabilities are derecognised when the obligation specifie<span class=\"ls547 ws2fc\">d in the contract is discharged, cancelled<span class=\"_ _0\"></span>, or expires.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "The Group may use derivative financial instruments to manage<span class=\"ls543 ws306\"> its exposures to fluctuating foreign exchange rates and </span>foreign currency cash flows in relation to external borrowings.<span class=\"ws304\"> These instruments are initially recognised at fair value on </span>the date the contract is entered into and are subsequently rem<span class=\"ws309\">easured at their fair value. The method of recognising the </span>resulting gain or loss depends on whether the derivative is de<span class=\"ls53f\">signated as a hedging instrument and, if so, the nature of the </span>item being hedged. At the inception of designated hedge relationships, the Gr<span class=\"ws317\">oup documents its risk management objectives and strategy for </span>undertaking various hedging transactions. The Group also doc<span class=\"ls548 ws2f8\">uments its assessment, both at hedge inception and on an </span>ongoing basis, of whether the derivatives that are used in<span class=\"ls53d ws2fb\"> hedging transactions are highly effective in offsetting changes </span>in fair values of hedged items.<span class=\"_ _399\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-365": {
   "value": "The amounts on the consolidated balance sheet that are accounted <span class=\"ls560 ws317\">for as financial instruments, and their classification under </span>IFRS 9, are as follows: <table class=\"s w505 h19a\" id=\"_25a0a03e-2f8c-40fc-af65-7212374eb75a\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x725 h12f y3caf ffa fsae fc4 sc0 ls624 ws436\"> <span class=\"_ _395\"></span> <span class=\"_ _2e1\"> </span><span class=\"_ _395\"></span><span class=\"ls577 ws373\">IFRS 9 classification </span></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x242 h12f y3cb0 ffa fsae fc4 sc0 ls56b ws313\">At fair </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x285 h12f y3cb1 ffa fsae fc4 sc0 ls578 ws2\">value </td><td class=\"t m0 x62d h12f y3cb1 ffa fsae fc4 sc0 ls56f ws314\" colspan=\"2\">At fair value </td></tr><tr><td></td><td></td><td class=\"t m0 x7b1 h12f y3cb2 ffa fsae fc4 sc0 ls595 ws2\">At </td><td class=\"t m0 x81c h12f y3cb2 ffa fsae fc4 sc0 ls55a ws2\">Derivatives </td><td class=\"t m0 x28a h12f y3cb2 ffa fsae fc4 sc0 ls595 ws2\">through </td><td class=\"t m0 x238 h12f y3cb2 ffa fsae fc4 sc0 ls578 ws314\" colspan=\"2\">through other </td></tr><tr><td></td><td></td><td class=\"t m0 x81d h12f y3cb3 ffa fsae fc4 sc0 ls595 ws39a\">amortised  </td><td class=\"t m0 x241 h12f y3cb3 ffa fsae fc4 sc0 ls55a ws372\">used for </td><td class=\"t m0 x400 h12f y3cb3 ffa fsae fc4 sc0 ls535 ws374\">profit or </td><td class=\"t m0 x2d9 h12f y3cb3 ffa fsae fc4 sc0 ls536 ws2\" colspan=\"2\">comprehensive </td></tr><tr><td></td><td></td><td class=\"t m0 x6f0 h12f y3cb4 ffa fsae fc4 sc0 ls55a ws2\">cost </td><td class=\"t m0 x241 h12f y3cb4 ffa fsae fc4 sc0 ls538 ws369\">hedging  </td><td class=\"t m0 x1db h12f y3cb4 ffa fsae fc4 sc0 ls577 ws2\">loss </td><td class=\"t m0 x1da h12f y3cb4 ffa fsae fc4 sc0 ls55b ws2\">income </td><td class=\"t m0 x239 h12f y3cb4 ffa fsae fc4 sc0 ls56f ws2\">Total </td></tr><tr><td class=\"c n x1bb y3cb5 w506 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls538 ws38c\">As at 30 September 2025<span class=\"_ _399\"> </span></div></td><td class=\"c n x81e y3cb5 w507 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls55a ws2\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x531 h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x432 h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x28f h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x438 h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3cb7 ffa fsaf fc4 sc0 ls54b ws354\">Non-current assets <span class=\"_ _2b0\"> </span><span class=\"ff9 ls7 ws2\"> <span class=\"_ _164\"> </span><span class=\"ffa\"> <span class=\"_ _5f\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _1b9\"> </span> <span class=\"_ _15d\"> </span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cb8 w508 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws2fc\">Equity investments<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x81f y3cb8 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x820 y3cb8 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x821 y3cb8 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x822 y3cb8 w46a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x823 y3cb8 w46a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cb9 w509 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">Trade and other receivables: other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x824 y3cb9 w50a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x640 y3cba w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x825 y3cba wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x826 y3cba w88 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x827 y3cba wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x828 y3cba w2c9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3cbb ff9 fsaf fc4 sc0 ls53d ws300\">Derivative financial instruments\u2014cross-currency </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3cbc ff9 fsaf fc4 sc0 ls53d ws302\">interest rate swaps <span class=\"_ _2e4\"> </span> </td><td></td><td class=\"c n x640 y3cbd wd5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x829 y3cbd w50b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">32<span class=\"_ _399\"> </span></div></td><td class=\"c n x82a y3cbd wd6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x82b y3cbd we7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x82c y3cbd w50c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">32<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cbe ffa fsaf fc4 sc0 ls53c ws2fd\">Current assets <span class=\"_ _111\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cbf w50d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">Trade and other receivables: trade receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x82d y3cbf w50a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x82e y3cc0 w50e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">309<span class=\"_ _399\"> </span></div></td><td class=\"c n x82f y3cc0 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x830 y3cc0 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x831 y3cc0 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x832 y3cc0 w8c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">309<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cc1 w509 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">Trade and other receivables: other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x824 y3cc1 w50a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x63b y3cc2 w50f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">26<span class=\"_ _399\"> </span></div></td><td class=\"c n x833 y3cc2 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x834 y3cc2 w56 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x835 y3cc2 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x836 y3cc2 w398 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">27<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cc3 w510 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws300\">Cash and cash equivalents<span class=\"_ _399\"> </span></div></td><td class=\"c n x837 y3cc3 w511 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws300\">11.3<span class=\"_ _399\"> </span></div></td><td class=\"c n x82e y3cc4 w50e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">390<span class=\"_ _399\"> </span></div></td><td class=\"c n x838 y3cc4 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x839 y3cc4 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x83a y3cc4 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x83b y3cc4 w8c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">390<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cc5 ffa fsaf fc4 sc0 ls561 ws306\">Current liabilities <span class=\"_ _2e5\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bb y3c29 w512 h19b\"><div class=\"t m0 x1ba h131 y3cc6 ff9 fsaf fc4 sc0 ls543 ws2f4\">Trade and other payables excluding other tax and<span class=\"_ _399\"> </span></div><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws30a\">social security<span class=\"_ _399\"> </span></div></td><td class=\"c n x83c y3c29 w513 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws30a\">8.2<span class=\"_ _399\"> </span></div></td><td class=\"c n x83d y3b0e w514 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls561 ws2\">(386)<span class=\"_ _399\"> </span></div></td><td class=\"c n x83e y3b0e we7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x83f y3b0e wd6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x840 y3b0e we7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x841 y3b0e w515 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls543 ws2\">(386)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a9a w516 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30c\">Borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x842 y3a9a w517 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30c\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x249 y3b15 w9b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(17)<span class=\"_ _399\"> </span></div></td><td class=\"c n x843 y3b15 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x844 y3b15 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x845 y3b15 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x846 y3b15 w9b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(17)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cc7 ffa fsaf fc4 sc0 ls53c ws2f9\">Non-current liabilities <span class=\"_ _2e6\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3aa6 w516 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30c\">Borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x842 y3aa6 w517 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30c\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x847 y3ab3 wa7 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">(1,562)<span class=\"_ _399\"> </span></div></td><td class=\"c n x848 y3ab3 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x849 y3ab3 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84a y3ab3 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84b y3ab3 wa7 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">(1,562)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3cc8 ff9 fsaf fc4 sc0 ls53f ws304\">Trade and other payables: other payables <span class=\"_ _a3\"> </span> </td><td></td><td class=\"c n x711 y3b02 wb1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls549 ws2\">(8)<span class=\"_ _399\"> </span></div></td><td class=\"c n x84c y3b02 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84d y3b02 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84e y3b02 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84f y3b02 wb1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls549 ws2\">(8)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x847 y3948 w518 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">(1,245)<span class=\"_ _399\"> </span></div></td><td class=\"c n x850 y3948 w519 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2\">32<span class=\"_ _399\"> </span></div></td><td class=\"c n x851 y3948 w247 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x852 y3948 w77 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x853 y3948 w51a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53d ws2\">(1,206)</div></td></tr></table><table class=\"s w51b h19c\" id=\"_74167b2c-3fa9-4cc4-8961-f94cc26edeba\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x854 h12e y3cc9 ff9 fsae fc4 sc0 ls570 ws347\"> <span class=\"_ _15e\"> </span> <span class=\"_ _2e8\"> </span>IFRS 9 classification </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c n x855 y3cca w51c h160\" colspan=\"2\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls570 ws347\">At fair value<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x420 h12e y3ccb ff9 fsae fc4 sc0 ls576 ws2\">Derivatives </td><td></td><td class=\"c x313 y3ccc w51d h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls570 ws347\">At fair value<span class=\"_ _399\"> </span></div><div class=\"t m0 x856 h12e y3aa0 ff9 fsae fc4 sc0 ls55a ws372\">through other<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x311 h12e y3ccd ff9 fsae fc4 sc0 ls569 ws3c1\">At amortised  </td><td class=\"t m0 x5a6 h12e y3cce ff9 fsae fc4 sc0 ls577 ws3ad\" colspan=\"2\">used for </td><td class=\"c n x857 y3ccf w51e h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls56a ws2\">through</div></td><td class=\"t m0 x437 h12e y3cce ff9 fsae fc4 sc0 ls55a ws2\" colspan=\"2\">comprehensive </td></tr><tr><td></td><td></td><td class=\"t m0 x288 h12e y3cd0 ff9 fsae fc4 sc0 ls576 ws2\">cost </td><td class=\"c x859 y3cd1 w51f h160\" colspan=\"2\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls56d ws3c2\">hedging<span class=\"_ _399\"> </span></div><div class=\"t m0 x858 h12e y3aa0 ff9 fsae fc4 sc0 ls55d ws39d\">profit or loss<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x807 h12e y3cd2 ff9 fsae fc4 sc0 ls55a ws2\">income </td><td class=\"t m0 x287 h12e y3cd0 ff9 fsae fc4 sc0 ls576 ws2\">Total </td></tr><tr><td class=\"c n x1bb y3cd3 w520 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls569 ws312\">As at 30 September 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n x85a y3cd3 w521 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls569 ws2\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x7b1 h12e y3cd4 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"c n x85b y3cd5 w522 h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m<span class=\"_ _399\"> </span></div></td><td class=\"c n x85c y3cd5 w522 h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x290 h12e y3cd4 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3cd4 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3cd6 ffa fsaf fc4 sc0 ls54b ws354\">Non-current assets <span class=\"_ _1b0\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37e\"></span> <span class=\"_ _5\"></span><span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _14\"> </span><span class=\"_ _37e\"></span> <span class=\"_ _16f\"></span><span class=\"_ _37e\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cd7 w523 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">Equity <span class=\"_ _4d\"></span>investments<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x85d y3cd7 w3e4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x85e y3cd7 w1d0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x85f y3cd7 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ca y3cd7 w524 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x860 y3cd7 w416 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">6<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cd8 w525 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">Trade and other receivables: other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x861 y3cd8 w7a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x862 y3cd8 w44c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x863 y3cd8 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x864 y3cd8 w526 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x865 y3cd8 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x866 y3cd8 w1de h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3cd9 ff9 fsaf fc4 sc0 ls543 ws30d\">Derivative financial instruments\u2014cross-currency </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cda w527 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">interest rate swaps<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x867 y3cda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x868 y3cda w528 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">29<span class=\"_ _399\"> </span></div></td><td class=\"c n x869 y3cda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x86a y3cda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x86b y3cda w529 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">29<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cdb ffa fsaf fc4 sc0 ls548 ws2fd\">Current assets <span class=\"_ _91\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _14\"> </span><span class=\"_ _37e\"></span> <span class=\"_ _2eb\"></span><span class=\"_ _37e\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cdc w52a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">Trade and other receivables: trade receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x86c y3cdc w52b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x86d y3cdc w52c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">265<span class=\"_ _399\"> </span></div></td><td class=\"c n x86e y3cdc w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x86f y3cdc w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x870 y3cdc w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x871 y3cdc w52d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">265<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cdd w52e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">Trade and other receivables: other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x872 y3cdd w52b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x873 y3cdd w52f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">23<span class=\"_ _399\"> </span></div></td><td class=\"c n x874 y3cdd w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x875 y3cdd w3d1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x876 y3cdd w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x877 y3cdd w530 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">24<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cde w531 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">Cash and cash equivalents<span class=\"_ _399\"> </span></div></td><td class=\"c n x878 y3cde w532 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">11.3<span class=\"_ _399\"> </span></div></td><td class=\"c n x879 y3cde w2e5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">508<span class=\"_ _399\"> </span></div></td><td class=\"c n x87a y3cde w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x87b y3cde w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x87c y3cde w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x87d y3cde w2e5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">508<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cdf ffa fsaf fc4 sc0 ls561 ws306\">Current liabilities <span class=\"_ _1b0\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _14\"> </span><span class=\"_ _37e\"></span> <span class=\"_ _2eb\"></span><span class=\"_ _37e\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bb y3ce0 w512 h19b\"><div class=\"t m0 x1ba h131 y3cc6 ff9 fsaf fc4 sc0 ls543 ws2f4\">Trade and other payables excluding other tax and<span class=\"_ _399\"> </span></div><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">social security<span class=\"_ _399\"> </span></div></td><td class=\"c n x87e y3ce0 w533 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">8.2<span class=\"_ _399\"> </span></div></td><td class=\"c n x87f y3ce0 w534 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">(366)<span class=\"_ _399\"> </span></div></td><td class=\"c n x880 y3ce0 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x869 y3ce0 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x86a y3ce0 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x881 y3ce0 w534 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">(366)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ce1 w535 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">Borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x882 y3ce1 w536 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x883 y3ce1 w537 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">(15)<span class=\"_ _399\"> </span></div></td><td class=\"c n x85e y3ce1 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x884 y3ce1 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x885 y3ce1 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x886 y3ce1 w537 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">(15)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3ce2 ffa fsaf fc4 sc0 ls53c ws2f9\">Non-current liabilities <span class=\"_ _2ed\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37f\"></span> <span class=\"_ _37f\"></span> <span class=\"_ _37f\"></span> <span class=\"_ _72\"> </span><span class=\"_ _37f\"></span> <span class=\"_ _16f\"></span><span class=\"_ _37f\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3ce3 w538 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">Borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x887 y3ce3 w289 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x888 y3ce3 w539 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">(1,231)<span class=\"_ _399\"> </span></div></td><td class=\"c n x889 y3ce3 w482 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x88a y3ce3 w3c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x88b y3ce3 w3c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x88c y3ce3 w53a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">(1,231)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ce4 w53b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">Trade and other payables: other payables<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x88d y3ce4 w2c4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">(3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x88e y3ce4 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x88f y3ce4 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x890 y3ce4 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x891 y3ce4 w53c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">(3)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ce5 ff9 fsaf fc4 sc0 ls53d ws300\">Derivative financial instruments\u2014cross-currency </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y39c7 w53d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">interest rate swaps<span class=\"_ _399\"> </span></div></td><td class=\"c n x892 y39c7 w53e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">12.5<span class=\"_ _399\"> </span></div></td><td class=\"c n x893 y39c7 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x894 y39c7 w53f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">(13)<span class=\"_ _399\"> </span></div></td><td class=\"c n x895 y39c7 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x896 y39c7 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x897 y39c7 w540 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">(13)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x898 y3947 w541 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">(816)<span class=\"_ _399\"> </span></div></td><td class=\"c n x899 y3947 w542 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">16<span class=\"_ _399\"> </span></div></td><td class=\"c n x89a y3947 w543 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x89b y3947 w544 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x89c y3947 w545 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">(791)<span class=\"_ _399\"> </span></div></td></tr></table><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls588 ws330 gs35e\">12.1 Fair values of financial instruments </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2f2 gs35f\">The carrying amounts of the following financial assets and liabilit<span class=\"ls547 ws2fd\">ies approximate to their fair values: trade and other paya<span class=\"_ _5\"></span>bl<span class=\"ls53f ws2\">es </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs360\">excluding tax and social security, trade and other receivables <span class=\"ls53c ws2fd\">excluding prepayments and accrued <span class=\"ls547 ws30c\">income, lease liabilities, and<span class=\"_ _0\"></span><span class=\"ls7 ws2\"> </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws306 gs361\">short-term bank deposits, and cash and cash equivalents.  </div><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls59a ws376 gs362\">Borrowings (excluding lease liabilities) </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2f2 gs363\">The fair value of the sterling and euro denominated bond notes <span class=\"_ _0\"></span><span class=\"ws306\">are determined by reference to quoted market prices and </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws300 gs364\">therefore can be considered as a level 1 fa<span class=\"ls54d ws32e\">ir value as defined within IFRS 13. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs365\">The Group does not hold any financial liabilities whose fair value <span class=\"ls547 ws2fd\">would be considered as a level 3 fair value as defined </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs366\">within IFRS 13. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws317 gs367\">The respective book and fair values of bond notes are included in the table below<span class=\"_ _0\"></span>:  </div><div class=\"gs368\"><table class=\"s w546 h19d\" id=\"_65b0de2f-a733-4cd6-b089-0a8e35d36e3c\"><tr><td></td><td></td><td></td><td class=\"c n x89d y3ce6 w547 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls536 ws436\">2025<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x89e y3ce6 w364 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls538 ws3c5\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5e7 h12f y3ce7 ffa fsae fc4 sc0 ls538 ws312\">Book value  </td><td class=\"t m0 x66b h12f y3ce7 ffa fsae fc4 sc0 ls55a ws31b\">Fair value  </td><td class=\"t m0 x421 h12e y3ce8 ff9 fsae fc4 sc0 ls56b ws347\">Book value  </td><td class=\"t m0 x89f h12e y3ce8 ff9 fsae fc4 sc0 ls55d ws3c6\">Fair value  </td></tr><tr><td></td><td class=\"t m0 x8a0 h12e y3ce9 ff9 fsae fc4 sc0 ls55a ws2\">Note </td><td class=\"t m0 x450 h12f y3ce9 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x2d9 h12f y3ce9 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x727 h12e y3ce9 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3ce9 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3947 w548 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2f4\">Long-term borrowing (excluding lease liabilities)<span class=\"_ _399\"> </span></div></td><td class=\"c n x8a1 y3947 w2cf h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls555 ws2\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x8a2 y3947 w549 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54b ws2\">1,476<span class=\"_ _399\"> </span></div></td><td class=\"c n x8a3 y3947 w54a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">1,400<span class=\"_ _399\"> </span></div></td><td class=\"c n x8a4 y3947 w54b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws3c7\">1,156<span class=\"_ _399\"> </span></div></td><td class=\"c n x2d7 y3947 w2e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws3c7\">1,065<span class=\"_ _399\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "The amounts on the consolidated balance sheet that are accounted <span class=\"ls560 ws317\">for as financial instruments, and their classification under </span>IFRS 9, are as follows: <table class=\"s w505 h19a\" id=\"_25a0a03e-2f8c-40fc-af65-7212374eb75a\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x725 h12f y3caf ffa fsae fc4 sc0 ls624 ws436\"> <span class=\"_ _395\"></span> <span class=\"_ _2e1\"> </span><span class=\"_ _395\"></span><span class=\"ls577 ws373\">IFRS 9 classification </span></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x242 h12f y3cb0 ffa fsae fc4 sc0 ls56b ws313\">At fair </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x285 h12f y3cb1 ffa fsae fc4 sc0 ls578 ws2\">value </td><td class=\"t m0 x62d h12f y3cb1 ffa fsae fc4 sc0 ls56f ws314\" colspan=\"2\">At fair value </td></tr><tr><td></td><td></td><td class=\"t m0 x7b1 h12f y3cb2 ffa fsae fc4 sc0 ls595 ws2\">At </td><td class=\"t m0 x81c h12f y3cb2 ffa fsae fc4 sc0 ls55a ws2\">Derivatives </td><td class=\"t m0 x28a h12f y3cb2 ffa fsae fc4 sc0 ls595 ws2\">through </td><td class=\"t m0 x238 h12f y3cb2 ffa fsae fc4 sc0 ls578 ws314\" colspan=\"2\">through other </td></tr><tr><td></td><td></td><td class=\"t m0 x81d h12f y3cb3 ffa fsae fc4 sc0 ls595 ws39a\">amortised  </td><td class=\"t m0 x241 h12f y3cb3 ffa fsae fc4 sc0 ls55a ws372\">used for </td><td class=\"t m0 x400 h12f y3cb3 ffa fsae fc4 sc0 ls535 ws374\">profit or </td><td class=\"t m0 x2d9 h12f y3cb3 ffa fsae fc4 sc0 ls536 ws2\" colspan=\"2\">comprehensive </td></tr><tr><td></td><td></td><td class=\"t m0 x6f0 h12f y3cb4 ffa fsae fc4 sc0 ls55a ws2\">cost </td><td class=\"t m0 x241 h12f y3cb4 ffa fsae fc4 sc0 ls538 ws369\">hedging  </td><td class=\"t m0 x1db h12f y3cb4 ffa fsae fc4 sc0 ls577 ws2\">loss </td><td class=\"t m0 x1da h12f y3cb4 ffa fsae fc4 sc0 ls55b ws2\">income </td><td class=\"t m0 x239 h12f y3cb4 ffa fsae fc4 sc0 ls56f ws2\">Total </td></tr><tr><td class=\"c n x1bb y3cb5 w506 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls538 ws38c\">As at 30 September 2025<span class=\"_ _399\"> </span></div></td><td class=\"c n x81e y3cb5 w507 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls55a ws2\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x531 h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x432 h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x28f h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x438 h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3cb7 ffa fsaf fc4 sc0 ls54b ws354\">Non-current assets <span class=\"_ _2b0\"> </span><span class=\"ff9 ls7 ws2\"> <span class=\"_ _164\"> </span><span class=\"ffa\"> <span class=\"_ _5f\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _1b9\"> </span> <span class=\"_ _15d\"> </span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cb8 w508 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws2fc\">Equity investments<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x81f y3cb8 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x820 y3cb8 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x821 y3cb8 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x822 y3cb8 w46a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x823 y3cb8 w46a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cb9 w509 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">Trade and other receivables: other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x824 y3cb9 w50a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x640 y3cba w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x825 y3cba wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x826 y3cba w88 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x827 y3cba wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x828 y3cba w2c9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3cbb ff9 fsaf fc4 sc0 ls53d ws300\">Derivative financial instruments\u2014cross-currency </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3cbc ff9 fsaf fc4 sc0 ls53d ws302\">interest rate swaps <span class=\"_ _2e4\"> </span> </td><td></td><td class=\"c n x640 y3cbd wd5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x829 y3cbd w50b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">32<span class=\"_ _399\"> </span></div></td><td class=\"c n x82a y3cbd wd6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x82b y3cbd we7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x82c y3cbd w50c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">32<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cbe ffa fsaf fc4 sc0 ls53c ws2fd\">Current assets <span class=\"_ _111\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cbf w50d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">Trade and other receivables: trade receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x82d y3cbf w50a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x82e y3cc0 w50e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">309<span class=\"_ _399\"> </span></div></td><td class=\"c n x82f y3cc0 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x830 y3cc0 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x831 y3cc0 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x832 y3cc0 w8c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">309<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cc1 w509 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">Trade and other receivables: other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x824 y3cc1 w50a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x63b y3cc2 w50f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">26<span class=\"_ _399\"> </span></div></td><td class=\"c n x833 y3cc2 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x834 y3cc2 w56 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x835 y3cc2 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x836 y3cc2 w398 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">27<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cc3 w510 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws300\">Cash and cash equivalents<span class=\"_ _399\"> </span></div></td><td class=\"c n x837 y3cc3 w511 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws300\">11.3<span class=\"_ _399\"> </span></div></td><td class=\"c n x82e y3cc4 w50e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">390<span class=\"_ _399\"> </span></div></td><td class=\"c n x838 y3cc4 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x839 y3cc4 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x83a y3cc4 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x83b y3cc4 w8c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">390<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cc5 ffa fsaf fc4 sc0 ls561 ws306\">Current liabilities <span class=\"_ _2e5\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bb y3c29 w512 h19b\"><div class=\"t m0 x1ba h131 y3cc6 ff9 fsaf fc4 sc0 ls543 ws2f4\">Trade and other payables excluding other tax and<span class=\"_ _399\"> </span></div><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws30a\">social security<span class=\"_ _399\"> </span></div></td><td class=\"c n x83c y3c29 w513 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws30a\">8.2<span class=\"_ _399\"> </span></div></td><td class=\"c n x83d y3b0e w514 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls561 ws2\">(386)<span class=\"_ _399\"> </span></div></td><td class=\"c n x83e y3b0e we7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x83f y3b0e wd6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x840 y3b0e we7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x841 y3b0e w515 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls543 ws2\">(386)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a9a w516 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30c\">Borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x842 y3a9a w517 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30c\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x249 y3b15 w9b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(17)<span class=\"_ _399\"> </span></div></td><td class=\"c n x843 y3b15 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x844 y3b15 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x845 y3b15 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x846 y3b15 w9b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(17)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cc7 ffa fsaf fc4 sc0 ls53c ws2f9\">Non-current liabilities <span class=\"_ _2e6\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3aa6 w516 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30c\">Borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x842 y3aa6 w517 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30c\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x847 y3ab3 wa7 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">(1,562)<span class=\"_ _399\"> </span></div></td><td class=\"c n x848 y3ab3 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x849 y3ab3 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84a y3ab3 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84b y3ab3 wa7 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">(1,562)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3cc8 ff9 fsaf fc4 sc0 ls53f ws304\">Trade and other payables: other payables <span class=\"_ _a3\"> </span> </td><td></td><td class=\"c n x711 y3b02 wb1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls549 ws2\">(8)<span class=\"_ _399\"> </span></div></td><td class=\"c n x84c y3b02 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84d y3b02 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84e y3b02 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84f y3b02 wb1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls549 ws2\">(8)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x847 y3948 w518 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">(1,245)<span class=\"_ _399\"> </span></div></td><td class=\"c n x850 y3948 w519 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2\">32<span class=\"_ _399\"> </span></div></td><td class=\"c n x851 y3948 w247 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x852 y3948 w77 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x853 y3948 w51a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53d ws2\">(1,206)</div></td></tr></table><table class=\"s w51b h19c\" id=\"_74167b2c-3fa9-4cc4-8961-f94cc26edeba\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x854 h12e y3cc9 ff9 fsae fc4 sc0 ls570 ws347\"> <span class=\"_ _15e\"> </span> <span class=\"_ _2e8\"> </span>IFRS 9 classification </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c n x855 y3cca w51c h160\" colspan=\"2\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls570 ws347\">At fair value<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x420 h12e y3ccb ff9 fsae fc4 sc0 ls576 ws2\">Derivatives </td><td></td><td class=\"c x313 y3ccc w51d h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls570 ws347\">At fair value<span class=\"_ _399\"> </span></div><div class=\"t m0 x856 h12e y3aa0 ff9 fsae fc4 sc0 ls55a ws372\">through other<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x311 h12e y3ccd ff9 fsae fc4 sc0 ls569 ws3c1\">At amortised  </td><td class=\"t m0 x5a6 h12e y3cce ff9 fsae fc4 sc0 ls577 ws3ad\" colspan=\"2\">used for </td><td class=\"c n x857 y3ccf w51e h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls56a ws2\">through</div></td><td class=\"t m0 x437 h12e y3cce ff9 fsae fc4 sc0 ls55a ws2\" colspan=\"2\">comprehensive </td></tr><tr><td></td><td></td><td class=\"t m0 x288 h12e y3cd0 ff9 fsae fc4 sc0 ls576 ws2\">cost </td><td class=\"c x859 y3cd1 w51f h160\" colspan=\"2\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls56d ws3c2\">hedging<span class=\"_ _399\"> </span></div><div class=\"t m0 x858 h12e y3aa0 ff9 fsae fc4 sc0 ls55d ws39d\">profit or loss<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x807 h12e y3cd2 ff9 fsae fc4 sc0 ls55a ws2\">income </td><td class=\"t m0 x287 h12e y3cd0 ff9 fsae fc4 sc0 ls576 ws2\">Total </td></tr><tr><td class=\"c n x1bb y3cd3 w520 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls569 ws312\">As at 30 September 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n x85a y3cd3 w521 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls569 ws2\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x7b1 h12e y3cd4 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"c n x85b y3cd5 w522 h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m<span class=\"_ _399\"> </span></div></td><td class=\"c n x85c y3cd5 w522 h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x290 h12e y3cd4 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3cd4 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3cd6 ffa fsaf fc4 sc0 ls54b ws354\">Non-current assets <span class=\"_ _1b0\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37e\"></span> <span class=\"_ _5\"></span><span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _14\"> </span><span class=\"_ _37e\"></span> <span class=\"_ _16f\"></span><span class=\"_ _37e\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cd7 w523 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">Equity <span class=\"_ _4d\"></span>investments<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x85d y3cd7 w3e4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x85e y3cd7 w1d0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x85f y3cd7 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ca y3cd7 w524 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x860 y3cd7 w416 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">6<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cd8 w525 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">Trade and other receivables: other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x861 y3cd8 w7a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x862 y3cd8 w44c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x863 y3cd8 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x864 y3cd8 w526 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x865 y3cd8 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x866 y3cd8 w1de h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3cd9 ff9 fsaf fc4 sc0 ls543 ws30d\">Derivative financial instruments\u2014cross-currency </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cda w527 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">interest rate swaps<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x867 y3cda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x868 y3cda w528 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">29<span class=\"_ _399\"> </span></div></td><td class=\"c n x869 y3cda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x86a y3cda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x86b y3cda w529 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">29<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cdb ffa fsaf fc4 sc0 ls548 ws2fd\">Current assets <span class=\"_ _91\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _14\"> </span><span class=\"_ _37e\"></span> <span class=\"_ _2eb\"></span><span class=\"_ _37e\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cdc w52a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">Trade and other receivables: trade receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x86c y3cdc w52b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x86d y3cdc w52c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">265<span class=\"_ _399\"> </span></div></td><td class=\"c n x86e y3cdc w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x86f y3cdc w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x870 y3cdc w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x871 y3cdc w52d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">265<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cdd w52e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">Trade and other receivables: other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x872 y3cdd w52b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x873 y3cdd w52f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">23<span class=\"_ _399\"> </span></div></td><td class=\"c n x874 y3cdd w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x875 y3cdd w3d1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x876 y3cdd w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x877 y3cdd w530 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">24<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cde w531 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">Cash and cash equivalents<span class=\"_ _399\"> </span></div></td><td class=\"c n x878 y3cde w532 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">11.3<span class=\"_ _399\"> </span></div></td><td class=\"c n x879 y3cde w2e5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">508<span class=\"_ _399\"> </span></div></td><td class=\"c n x87a y3cde w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x87b y3cde w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x87c y3cde w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x87d y3cde w2e5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">508<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cdf ffa fsaf fc4 sc0 ls561 ws306\">Current liabilities <span class=\"_ _1b0\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _14\"> </span><span class=\"_ _37e\"></span> <span class=\"_ _2eb\"></span><span class=\"_ _37e\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bb y3ce0 w512 h19b\"><div class=\"t m0 x1ba h131 y3cc6 ff9 fsaf fc4 sc0 ls543 ws2f4\">Trade and other payables excluding other tax and<span class=\"_ _399\"> </span></div><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">social security<span class=\"_ _399\"> </span></div></td><td class=\"c n x87e y3ce0 w533 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">8.2<span class=\"_ _399\"> </span></div></td><td class=\"c n x87f y3ce0 w534 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">(366)<span class=\"_ _399\"> </span></div></td><td class=\"c n x880 y3ce0 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x869 y3ce0 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x86a y3ce0 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x881 y3ce0 w534 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">(366)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ce1 w535 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">Borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x882 y3ce1 w536 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x883 y3ce1 w537 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">(15)<span class=\"_ _399\"> </span></div></td><td class=\"c n x85e y3ce1 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x884 y3ce1 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x885 y3ce1 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x886 y3ce1 w537 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">(15)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3ce2 ffa fsaf fc4 sc0 ls53c ws2f9\">Non-current liabilities <span class=\"_ _2ed\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37f\"></span> <span class=\"_ _37f\"></span> <span class=\"_ _37f\"></span> <span class=\"_ _72\"> </span><span class=\"_ _37f\"></span> <span class=\"_ _16f\"></span><span class=\"_ _37f\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3ce3 w538 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">Borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x887 y3ce3 w289 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x888 y3ce3 w539 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">(1,231)<span class=\"_ _399\"> </span></div></td><td class=\"c n x889 y3ce3 w482 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x88a y3ce3 w3c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x88b y3ce3 w3c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x88c y3ce3 w53a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">(1,231)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ce4 w53b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">Trade and other payables: other payables<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x88d y3ce4 w2c4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">(3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x88e y3ce4 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x88f y3ce4 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x890 y3ce4 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x891 y3ce4 w53c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">(3)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ce5 ff9 fsaf fc4 sc0 ls53d ws300\">Derivative financial instruments\u2014cross-currency </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y39c7 w53d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">interest rate swaps<span class=\"_ _399\"> </span></div></td><td class=\"c n x892 y39c7 w53e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">12.5<span class=\"_ _399\"> </span></div></td><td class=\"c n x893 y39c7 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x894 y39c7 w53f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">(13)<span class=\"_ _399\"> </span></div></td><td class=\"c n x895 y39c7 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x896 y39c7 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x897 y39c7 w540 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">(13)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x898 y3947 w541 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">(816)<span class=\"_ _399\"> </span></div></td><td class=\"c n x899 y3947 w542 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">16<span class=\"_ _399\"> </span></div></td><td class=\"c n x89a y3947 w543 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x89b y3947 w544 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x89c y3947 w545 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">(791)<span class=\"_ _399\"> </span></div></td></tr></table>12.1 Fair values of financial instruments The carrying amounts of the following financial assets and liabilit<span class=\"ls547 ws2fd\">ies approximate to their fair values: trade and other paya<span class=\"_ _5\"></span>bl<span class=\"ls53f ws2\">es </span></span>excluding tax and social security, trade and other receivables <span class=\"ls53c ws2fd\">excluding prepayments and accrued <span class=\"ls547 ws30c\">income, lease liabilities, and<span class=\"_ _0\"></span><span class=\"ls7 ws2\"> </span></span></span>short-term bank deposits, and cash and cash equivalents.  Borrowings (excluding lease liabilities) The fair value of the sterling and euro denominated bond notes <span class=\"_ _0\"></span><span class=\"ws306\">are determined by reference to quoted market prices and </span>therefore can be considered as a level 1 fa<span class=\"ls54d ws32e\">ir value as defined within IFRS 13. </span>The Group does not hold any financial liabilities whose fair value <span class=\"ls547 ws2fd\">would be considered as a level 3 fair value as defined </span>within IFRS 13. The respective book and fair values of bond notes are included in the table below<span class=\"_ _0\"></span>:  <table class=\"s w546 h19d\" id=\"_65b0de2f-a733-4cd6-b089-0a8e35d36e3c\"><tr><td></td><td></td><td></td><td class=\"c n x89d y3ce6 w547 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls536 ws436\">2025<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x89e y3ce6 w364 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls538 ws3c5\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5e7 h12f y3ce7 ffa fsae fc4 sc0 ls538 ws312\">Book value  </td><td class=\"t m0 x66b h12f y3ce7 ffa fsae fc4 sc0 ls55a ws31b\">Fair value  </td><td class=\"t m0 x421 h12e y3ce8 ff9 fsae fc4 sc0 ls56b ws347\">Book value  </td><td class=\"t m0 x89f h12e y3ce8 ff9 fsae fc4 sc0 ls55d ws3c6\">Fair value  </td></tr><tr><td></td><td class=\"t m0 x8a0 h12e y3ce9 ff9 fsae fc4 sc0 ls55a ws2\">Note </td><td class=\"t m0 x450 h12f y3ce9 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x2d9 h12f y3ce9 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x727 h12e y3ce9 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3ce9 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3947 w548 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2f4\">Long-term borrowing (excluding lease liabilities)<span class=\"_ _399\"> </span></div></td><td class=\"c n x8a1 y3947 w2cf h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls555 ws2\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x8a2 y3947 w549 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54b ws2\">1,476<span class=\"_ _399\"> </span></div></td><td class=\"c n x8a3 y3947 w54a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">1,400<span class=\"_ _399\"> </span></div></td><td class=\"c n x8a4 y3947 w54b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws3c7\">1,156<span class=\"_ _399\"> </span></div></td><td class=\"c n x2d7 y3947 w2e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws3c7\">1,065<span class=\"_ _399\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "The amounts on the consolidated balance sheet that are accounted <span class=\"ls560 ws317\">for as financial instruments, and their classification under </span>IFRS 9, are as follows: <table class=\"s w505 h19a\" id=\"_25a0a03e-2f8c-40fc-af65-7212374eb75a\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x725 h12f y3caf ffa fsae fc4 sc0 ls624 ws436\"> <span class=\"_ _395\"></span> <span class=\"_ _2e1\"> </span><span class=\"_ _395\"></span><span class=\"ls577 ws373\">IFRS 9 classification </span></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x242 h12f y3cb0 ffa fsae fc4 sc0 ls56b ws313\">At fair </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x285 h12f y3cb1 ffa fsae fc4 sc0 ls578 ws2\">value </td><td class=\"t m0 x62d h12f y3cb1 ffa fsae fc4 sc0 ls56f ws314\" colspan=\"2\">At fair value </td></tr><tr><td></td><td></td><td class=\"t m0 x7b1 h12f y3cb2 ffa fsae fc4 sc0 ls595 ws2\">At </td><td class=\"t m0 x81c h12f y3cb2 ffa fsae fc4 sc0 ls55a ws2\">Derivatives </td><td class=\"t m0 x28a h12f y3cb2 ffa fsae fc4 sc0 ls595 ws2\">through </td><td class=\"t m0 x238 h12f y3cb2 ffa fsae fc4 sc0 ls578 ws314\" colspan=\"2\">through other </td></tr><tr><td></td><td></td><td class=\"t m0 x81d h12f y3cb3 ffa fsae fc4 sc0 ls595 ws39a\">amortised  </td><td class=\"t m0 x241 h12f y3cb3 ffa fsae fc4 sc0 ls55a ws372\">used for </td><td class=\"t m0 x400 h12f y3cb3 ffa fsae fc4 sc0 ls535 ws374\">profit or </td><td class=\"t m0 x2d9 h12f y3cb3 ffa fsae fc4 sc0 ls536 ws2\" colspan=\"2\">comprehensive </td></tr><tr><td></td><td></td><td class=\"t m0 x6f0 h12f y3cb4 ffa fsae fc4 sc0 ls55a ws2\">cost </td><td class=\"t m0 x241 h12f y3cb4 ffa fsae fc4 sc0 ls538 ws369\">hedging  </td><td class=\"t m0 x1db h12f y3cb4 ffa fsae fc4 sc0 ls577 ws2\">loss </td><td class=\"t m0 x1da h12f y3cb4 ffa fsae fc4 sc0 ls55b ws2\">income </td><td class=\"t m0 x239 h12f y3cb4 ffa fsae fc4 sc0 ls56f ws2\">Total </td></tr><tr><td class=\"c n x1bb y3cb5 w506 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls538 ws38c\">As at 30 September 2025<span class=\"_ _399\"> </span></div></td><td class=\"c n x81e y3cb5 w507 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls55a ws2\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x531 h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x432 h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x28f h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x438 h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3cb6 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3cb7 ffa fsaf fc4 sc0 ls54b ws354\">Non-current assets <span class=\"_ _2b0\"> </span><span class=\"ff9 ls7 ws2\"> <span class=\"_ _164\"> </span><span class=\"ffa\"> <span class=\"_ _5f\"> </span> <span class=\"_ _33\"> </span> <span class=\"_ _1b9\"> </span> <span class=\"_ _15d\"> </span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cb8 w508 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls552 ws2fc\">Equity investments<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x81f y3cb8 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x820 y3cb8 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x821 y3cb8 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x822 y3cb8 w46a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x823 y3cb8 w46a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cb9 w509 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">Trade and other receivables: other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x824 y3cb9 w50a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x640 y3cba w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x825 y3cba wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x826 y3cba w88 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x827 y3cba wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x828 y3cba w2c9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3cbb ff9 fsaf fc4 sc0 ls53d ws300\">Derivative financial instruments\u2014cross-currency </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3cbc ff9 fsaf fc4 sc0 ls53d ws302\">interest rate swaps <span class=\"_ _2e4\"> </span> </td><td></td><td class=\"c n x640 y3cbd wd5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x829 y3cbd w50b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">32<span class=\"_ _399\"> </span></div></td><td class=\"c n x82a y3cbd wd6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x82b y3cbd we7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x82c y3cbd w50c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">32<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cbe ffa fsaf fc4 sc0 ls53c ws2fd\">Current assets <span class=\"_ _111\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cbf w50d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">Trade and other receivables: trade receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x82d y3cbf w50a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x82e y3cc0 w50e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">309<span class=\"_ _399\"> </span></div></td><td class=\"c n x82f y3cc0 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x830 y3cc0 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x831 y3cc0 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x832 y3cc0 w8c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls564 ws2\">309<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cc1 w509 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">Trade and other receivables: other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x824 y3cc1 w50a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws2f2\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x63b y3cc2 w50f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">26<span class=\"_ _399\"> </span></div></td><td class=\"c n x833 y3cc2 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x834 y3cc2 w56 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x835 y3cc2 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x836 y3cc2 w398 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">27<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cc3 w510 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws300\">Cash and cash equivalents<span class=\"_ _399\"> </span></div></td><td class=\"c n x837 y3cc3 w511 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws300\">11.3<span class=\"_ _399\"> </span></div></td><td class=\"c n x82e y3cc4 w50e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">390<span class=\"_ _399\"> </span></div></td><td class=\"c n x838 y3cc4 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x839 y3cc4 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x83a y3cc4 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x83b y3cc4 w8c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">390<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cc5 ffa fsaf fc4 sc0 ls561 ws306\">Current liabilities <span class=\"_ _2e5\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bb y3c29 w512 h19b\"><div class=\"t m0 x1ba h131 y3cc6 ff9 fsaf fc4 sc0 ls543 ws2f4\">Trade and other payables excluding other tax and<span class=\"_ _399\"> </span></div><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws30a\">social security<span class=\"_ _399\"> </span></div></td><td class=\"c n x83c y3c29 w513 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls560 ws30a\">8.2<span class=\"_ _399\"> </span></div></td><td class=\"c n x83d y3b0e w514 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls561 ws2\">(386)<span class=\"_ _399\"> </span></div></td><td class=\"c n x83e y3b0e we7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x83f y3b0e wd6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x840 y3b0e we7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x841 y3b0e w515 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls543 ws2\">(386)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a9a w516 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30c\">Borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x842 y3a9a w517 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30c\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x249 y3b15 w9b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(17)<span class=\"_ _399\"> </span></div></td><td class=\"c n x843 y3b15 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x844 y3b15 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x845 y3b15 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x846 y3b15 w9b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(17)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cc7 ffa fsaf fc4 sc0 ls53c ws2f9\">Non-current liabilities <span class=\"_ _2e6\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3aa6 w516 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30c\">Borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x842 y3aa6 w517 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws30c\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x847 y3ab3 wa7 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">(1,562)<span class=\"_ _399\"> </span></div></td><td class=\"c n x848 y3ab3 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x849 y3ab3 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84a y3ab3 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84b y3ab3 wa7 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">(1,562)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3cc8 ff9 fsaf fc4 sc0 ls53f ws304\">Trade and other payables: other payables <span class=\"_ _a3\"> </span> </td><td></td><td class=\"c n x711 y3b02 wb1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls549 ws2\">(8)<span class=\"_ _399\"> </span></div></td><td class=\"c n x84c y3b02 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84d y3b02 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84e y3b02 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x84f y3b02 wb1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls549 ws2\">(8)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x847 y3948 w518 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">(1,245)<span class=\"_ _399\"> </span></div></td><td class=\"c n x850 y3948 w519 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls559 ws2\">32<span class=\"_ _399\"> </span></div></td><td class=\"c n x851 y3948 w247 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x852 y3948 w77 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n x853 y3948 w51a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53d ws2\">(1,206)</div></td></tr></table><table class=\"s w51b h19c\" id=\"_74167b2c-3fa9-4cc4-8961-f94cc26edeba\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x854 h12e y3cc9 ff9 fsae fc4 sc0 ls570 ws347\"> <span class=\"_ _15e\"> </span> <span class=\"_ _2e8\"> </span>IFRS 9 classification </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c n x855 y3cca w51c h160\" colspan=\"2\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls570 ws347\">At fair value<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x420 h12e y3ccb ff9 fsae fc4 sc0 ls576 ws2\">Derivatives </td><td></td><td class=\"c x313 y3ccc w51d h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls570 ws347\">At fair value<span class=\"_ _399\"> </span></div><div class=\"t m0 x856 h12e y3aa0 ff9 fsae fc4 sc0 ls55a ws372\">through other<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x311 h12e y3ccd ff9 fsae fc4 sc0 ls569 ws3c1\">At amortised  </td><td class=\"t m0 x5a6 h12e y3cce ff9 fsae fc4 sc0 ls577 ws3ad\" colspan=\"2\">used for </td><td class=\"c n x857 y3ccf w51e h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls56a ws2\">through</div></td><td class=\"t m0 x437 h12e y3cce ff9 fsae fc4 sc0 ls55a ws2\" colspan=\"2\">comprehensive </td></tr><tr><td></td><td></td><td class=\"t m0 x288 h12e y3cd0 ff9 fsae fc4 sc0 ls576 ws2\">cost </td><td class=\"c x859 y3cd1 w51f h160\" colspan=\"2\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls56d ws3c2\">hedging<span class=\"_ _399\"> </span></div><div class=\"t m0 x858 h12e y3aa0 ff9 fsae fc4 sc0 ls55d ws39d\">profit or loss<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x807 h12e y3cd2 ff9 fsae fc4 sc0 ls55a ws2\">income </td><td class=\"t m0 x287 h12e y3cd0 ff9 fsae fc4 sc0 ls576 ws2\">Total </td></tr><tr><td class=\"c n x1bb y3cd3 w520 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls569 ws312\">As at 30 September 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n x85a y3cd3 w521 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls569 ws2\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x7b1 h12e y3cd4 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"c n x85b y3cd5 w522 h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m<span class=\"_ _399\"> </span></div></td><td class=\"c n x85c y3cd5 w522 h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x290 h12e y3cd4 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3cd4 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h130 y3cd6 ffa fsaf fc4 sc0 ls54b ws354\">Non-current assets <span class=\"_ _1b0\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37e\"></span> <span class=\"_ _5\"></span><span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _14\"> </span><span class=\"_ _37e\"></span> <span class=\"_ _16f\"></span><span class=\"_ _37e\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cd7 w523 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">Equity <span class=\"_ _4d\"></span>investments<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x85d y3cd7 w3e4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x85e y3cd7 w1d0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x85f y3cd7 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ca y3cd7 w524 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x860 y3cd7 w416 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws3c3\">6<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cd8 w525 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">Trade and other receivables: other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x861 y3cd8 w7a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x862 y3cd8 w44c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x863 y3cd8 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x864 y3cd8 w526 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n x865 y3cd8 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x866 y3cd8 w1de h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws303\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3cd9 ff9 fsaf fc4 sc0 ls543 ws30d\">Derivative financial instruments\u2014cross-currency </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cda w527 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">interest rate swaps<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x867 y3cda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x868 y3cda w528 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">29<span class=\"_ _399\"> </span></div></td><td class=\"c n x869 y3cda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x86a y3cda w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x86b y3cda w529 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">29<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cdb ffa fsaf fc4 sc0 ls548 ws2fd\">Current assets <span class=\"_ _91\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _14\"> </span><span class=\"_ _37e\"></span> <span class=\"_ _2eb\"></span><span class=\"_ _37e\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3cdc w52a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">Trade and other receivables: trade receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x86c y3cdc w52b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x86d y3cdc w52c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">265<span class=\"_ _399\"> </span></div></td><td class=\"c n x86e y3cdc w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x86f y3cdc w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x870 y3cdc w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x871 y3cdc w52d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">265<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cdd w52e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">Trade and other receivables: other receivables<span class=\"_ _399\"> </span></div></td><td class=\"c n x872 y3cdd w52b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">8.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x873 y3cdd w52f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">23<span class=\"_ _399\"> </span></div></td><td class=\"c n x874 y3cdd w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x875 y3cdd w3d1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x876 y3cdd w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x877 y3cdd w530 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws317\">24<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3cde w531 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">Cash and cash equivalents<span class=\"_ _399\"> </span></div></td><td class=\"c n x878 y3cde w532 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">11.3<span class=\"_ _399\"> </span></div></td><td class=\"c n x879 y3cde w2e5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">508<span class=\"_ _399\"> </span></div></td><td class=\"c n x87a y3cde w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x87b y3cde w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x87c y3cde w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x87d y3cde w2e5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fc\">508<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3cdf ffa fsaf fc4 sc0 ls561 ws306\">Current liabilities <span class=\"_ _1b0\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _37e\"></span> <span class=\"_ _14\"> </span><span class=\"_ _37e\"></span> <span class=\"_ _2eb\"></span><span class=\"_ _37e\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bb y3ce0 w512 h19b\"><div class=\"t m0 x1ba h131 y3cc6 ff9 fsaf fc4 sc0 ls543 ws2f4\">Trade and other payables excluding other tax and<span class=\"_ _399\"> </span></div><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">social security<span class=\"_ _399\"> </span></div></td><td class=\"c n x87e y3ce0 w533 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">8.2<span class=\"_ _399\"> </span></div></td><td class=\"c n x87f y3ce0 w534 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">(366)<span class=\"_ _399\"> </span></div></td><td class=\"c n x880 y3ce0 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x869 y3ce0 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x86a y3ce0 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x881 y3ce0 w534 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">(366)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ce1 w535 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">Borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x882 y3ce1 w536 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x883 y3ce1 w537 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">(15)<span class=\"_ _399\"> </span></div></td><td class=\"c n x85e y3ce1 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x884 y3ce1 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x885 y3ce1 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x886 y3ce1 w537 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws32e\">(15)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3ce2 ffa fsaf fc4 sc0 ls53c ws2f9\">Non-current liabilities <span class=\"_ _2ed\"> </span><span class=\"ff9 ls624 ws436\"> <span class=\"_ _37f\"></span> <span class=\"_ _37f\"></span> <span class=\"_ _37f\"></span> <span class=\"_ _72\"> </span><span class=\"_ _37f\"></span> <span class=\"_ _16f\"></span><span class=\"_ _37f\"></span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3ce3 w538 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">Borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x887 y3ce3 w289 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">11.4<span class=\"_ _399\"> </span></div></td><td class=\"c n x888 y3ce3 w539 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">(1,231)<span class=\"_ _399\"> </span></div></td><td class=\"c n x889 y3ce3 w482 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x88a y3ce3 w3c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x88b y3ce3 w3c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x88c y3ce3 w53a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws327\">(1,231)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ce4 w53b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">Trade and other payables: other payables<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x88d y3ce4 w2c4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">(3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x88e y3ce4 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x88f y3ce4 w105 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x890 y3ce4 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x891 y3ce4 w53c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">(3)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ce5 ff9 fsaf fc4 sc0 ls53d ws300\">Derivative financial instruments\u2014cross-currency </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y39c7 w53d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">interest rate swaps<span class=\"_ _399\"> </span></div></td><td class=\"c n x892 y39c7 w53e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">12.5<span class=\"_ _399\"> </span></div></td><td class=\"c n x893 y39c7 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x894 y39c7 w53f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">(13)<span class=\"_ _399\"> </span></div></td><td class=\"c n x895 y39c7 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x896 y39c7 w106 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x897 y39c7 w540 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fc\">(13)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x898 y3947 w541 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">(816)<span class=\"_ _399\"> </span></div></td><td class=\"c n x899 y3947 w542 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">16<span class=\"_ _399\"> </span></div></td><td class=\"c n x89a y3947 w543 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x89b y3947 w544 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">6<span class=\"_ _399\"> </span></div></td><td class=\"c n x89c y3947 w545 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws3c4\">(791)<span class=\"_ _399\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-366": {
   "value": "<div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls5a1 ws37b gs36a\">Equity investments </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2f2 gs36b\">The fair value of the unlisted equity investments held by th<span class=\"ls561 ws304\">e Group is determined using a market<span class=\"_ _5\"></span>-based valuation approach. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs36c\">The significant unobservable inputs used in level 3 fair value meas<span class=\"ws300\">urement are transaction prices paid for identical or similar<span class=\"ls7 ws2\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws317 gs36d\">instruments of the investee and revenue growth factors. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-367": {
   "value": "12.4 Market risk sensitivity analysis  Financial instruments affected by market risks include borrowings and deposits. The following analysis is intended to illustrate the sensitivit<span class=\"ls53d ws2f2\">y to<span class=\"_ _0\"></span> changes in market variables, being sterling/US dollar </span>and sterling/euro exchange rates. The sensitivity analysis assumes reasonable movements in forei<span class=\"_ _0\"></span><span class=\"ls552 ws303\">gn exchange rates before the effect of tax. Sensitivity </span>to movements in sterling/US dollar and sterling/euro exchang<span class=\"ws30d\">e rates of 10% are shown, reflecting changes of reasonable </span>proportion in the context of movement in<span class=\"ls53d ws300\"> those currency pairs over the last year. </span>Using the above assumptions, the following table shows the illustrative effect on equity resulting from changes in sterling/U<span class=\"_ _5\"></span>S dollar and sterling/euro exchange rates: <table class=\"s w576 h1a3\" id=\"_8ecde5a0-6508-4089-a25b-271b27bebe1e\"><tr><td></td><td class=\"c n x8e5 y3d07 w363 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls536 ws2\">2025<span class=\"_ _399\"> </span></div></td><td class=\"c n x8e6 y3d07 w364 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls538 ws2\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x665 h12f y3d08 ffa fsae fc4 sc0 ls538 ws2\">Equity </td><td class=\"t m0 x435 h12e y3d09 ff9 fsae fc4 sc0 ls56f ws2\">Equity </td></tr><tr><td></td><td class=\"t m0 x8e7 h12f y3d0a ffa fsae fc4 sc0 ls576 ws3ce\">gains/(losses)  </td><td class=\"t m0 x58c h12e y3d0b ff9 fsae fc4 sc0 ls57a ws2\">gains/(losses) </td></tr><tr><td></td><td class=\"t m0 x424 h12f y3d0c ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3d0d ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3aeb w577 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws2fc\">10% strengthening of sterling versus the US dollar<span class=\"_ _399\"> </span></div></td><td class=\"c n x8e8 y3aeb web h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls558 ws2\">50<span class=\"_ _399\"> </span></div></td><td class=\"c n x8e9 y3aeb w578 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls545 ws2\">50<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3baf w579 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53f ws306\">10% strengthening of sterling versus the euro<span class=\"_ _399\"> </span></div></td><td class=\"c n x8ea y3baf w3ee h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54d ws2\">(9)<span class=\"_ _399\"> </span></div></td><td class=\"c n x8eb y3baf w2db h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls563 ws2\">(9)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d0e ff9 fsaf fc4 sc0 ls561 ws303\">10% weakening of sterling versus the US dollar </td><td class=\"c n x8ec y3946 w57a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls561 ws2\">(65)<span class=\"_ _399\"> </span></div></td><td class=\"c n x8ed y3946 w98 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls540 ws2\">(62)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d0f ff9 fsaf fc4 sc0 ls561 ws317\">10% weakening of sterling versus the euro </td><td class=\"c n x1f9 y3948 w5d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls551 ws2\">10<span class=\"_ _399\"> </span></div></td><td class=\"c n x8ee y3948 w57b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls546 ws2\">11<span class=\"_ _399\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:SensitivityAnalysisForEachTypeOfMarketRisk",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-368": {
   "value": "12.5 Hedge accounting Accounting policy As at 1 October 2024, the Group elected to apply the <span class=\"ls561 ws306\">hedge accounting requirements in IFRS 9 Financial Instruments </span>instead of those in IAS 39 Financial <span class=\"ls548 ws2fb\">Instruments: Recognition and Measurement.<span class=\"ws2f2\"> The Group applies hedge accounting to </span></span>external borrowings and cross-currency intere<span class=\"ws300\">st rate swap contracts that are designat</span>ed as a hedge of a net investment in foreign operations. The portion of the gain or loss on an instru<span class=\"ls543\">ment used to hedge a net investment in a foreign operation </span>which is determined to be an effective hedge is reco<span class=\"_ _0\"></span><span class=\"ls541 ws317\">gnised in other comprehensive income and accumulated in the </span>foreign currency translation reserve. The ineffective portion is recognised immediately in profit or loss. On disposal of the net investment, the foreign exchange gains and losse<span class=\"ws306\">s on the hedging instrument are recycled to the income </span>statement from equity. Where borrowings denominated in a currency other than sterling<span class=\"ls552 ws309\">, or cross-currency interest rate swap contracts, are used </span>to hedge the Group\u2019s exposure to foreign currency exchange mo<span class=\"ls543 ws30d\">vements of its net investment<span class=\"ls54d ws32e\"> in its subsidiaries, these </span></span>relationships are designated as net investment hedges for accounting purposes. The hedges are documented and assessed for effectiveness on an ongoing basis. The Group has <span class=\"ls543 ws30d\">separated the costs relating to currency basis from the </span>hedge relationship and therefore allocates this component within<span class=\"ls53d ws300\"> the cost of hedging reserve. The value of the cost of </span>hedging reserve at designation of the hedge relationship is amor<span class=\"ls53f\">tised to the income statement (within finance costs) </span>over the expected life of the hedge relationship. The Group applies hedge accounting to certain exchange <span class=\"ls560 ws2f2\">differences arising between the functional currencies </span>of a foreign operation and Company, regardless of whether<span class=\"ls552 ws309\"> the net investment is held directly or through an </span>intermediate parent. The Group applies cash flow hedge accounting to cross-currency <span class=\"_ _0\"></span><span class=\"ws300\">interest rate swap contracts that are designated as a </span>hedge of cash flows arising from foreign currency denomi<span class=\"ls53d ws2fb\">nated borrowings. The effective portion of changes in the </span>fair value of such a derivative is recognised in other comprehensive income and accumulated in the hedging reserve. The effective portion of changes in fair value of the deriv<span class=\"ls561 ws306\">ative that is recognised in other comprehensive income is </span>limited to the cumulative change in fair value of the hedged item, determined on a present value basis, from inception of the hedge.  Any ineffective portion of changes in the fair value of the de<span class=\"ls54d ws300\">rivative is recognised immediately in profit or loss. If the </span>hedged future cash flows are no longer expected to occur,<span class=\"ls548 ws2f8\"> then the amounts that have been accumulated in the hedging </span>reserve are immediately reclassified to profit or loss. The Group designates the change in fair value of the forwar<span class=\"ls53f ws304\">d element of forward exchange contracts as the hedging </span>instrument in cash flow hedging relationships. The amount accumul<span class=\"ls552 ws2fc\">ated in the hedging reserve is reclassified to profit </span>or loss in the same period or periods as the hedged <span class=\"ls552 ws2fc\">expected future cash flows affect profit or loss. </span>Net investment hedges The Group hedges the risk exposure to foreign currency exchange mo<span class=\"ls552 ws303\">vements of its net investment in its subsidiaries in the US<span class=\"_ _5\"></span> </span>and Eurozone. A portion of the Group\u2019s external euro denominated borro<span class=\"ls543 ws304\">wings, relating to the EUR 500m bond<span class=\"_ _0\"></span>, are designated </span>as hedging instruments. The underlying risk of the hedging instruments exactly matche<span class=\"ls543 ws302\">s the hedged risk<span class=\"_ _0\"></span> as the borrowings and net investments </span>in subsidiaries are denominated in the same currencies, giving<span class=\"ls560 ws30a\"> a hedge ratio of 1:1. Hedge ineffectiveness will arise if the </span>carrying amount of the net investment falls below <span class=\"ls543\">the carrying amount of the designated borrowings. </span>The Group designates certain USD cross-currency interest rate sw<span class=\"ws2fc\">ap contracts totalling \u00a3557m (USD 750m) (2024: \u00a3560m, USD </span>750m) as hedging instruments to hedge risk exposure to fore<span class=\"ls541 ws317\">ign currency exchange movements <span class=\"_ _0\"></span><span class=\"ls53e ws301\">of its net investment in its </span></span>subsidiaries in the US. Sources of ineffectiveness on this hedge <span class=\"ls552 ws2fc\">relationship will arise from a difference in credit ratings </span>between the counterparties and modifications to the terms of <span class=\"_ _0\"></span><span class=\"ls53f ws306\">either the hedged item or the instrument. During the year, </span>\u00a3nil (2024: \u00a3nil) has been recognised in t<span class=\"ls53f ws2fb\">he income statement as ineffective.  </span>Changes in the carrying amount of the loan notes relate<span class=\"ls54f ws2fa\"> to foreign exchange movements recognised through <span class=\"_ _0\"></span>other </span>comprehensive income. The change in the carrying amount of t<span class=\"ls552 ws303\">he derivative financial instrument is due to fair value </span>movements also recognised thr<span class=\"ws2f2\">ough other comprehensive income. </span>The impact of the hedging instrument on the c<span class=\"ls547 ws306\">onsolidated balance sheet is<span class=\"_ _0\"></span> as follows: </span><table class=\"s w57c h1a4\" id=\"_7b54fb65-fd73-46d7-956b-4897b9a48406\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x28b h12f y3d10 ffa fsae fc4 sc0 ls578 ws31b\">Change in carrying </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x58d h12f y3d11 ffa fsae fc4 sc0 ls56f ws314\">amount as a result of </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x66b h12f y3d12 ffa fsae fc4 sc0 ls56a ws2\">Carrying </td><td class=\"t m0 x8b8 h12f y3d12 ffa fsae fc4 sc0 ls578 ws31b\">movements in the year </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x423 h12f y3d13 ffa fsae fc4 sc0 ls55b ws2\">amount* </td><td class=\"t m0 x807 h12f y3d13 ffa fsae fc4 sc0 ls577 ws373\">recognised in OCI </td></tr><tr><td class=\"c n x1bb y3d14 w506 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls538 ws38c\">As at 30 September 2025<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x8ef y3d14 w57d h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls55a ws372\">Nominal amount<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x8a7 h12f y3d15 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3d15 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3af8 w57e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws2f4\">Non-current borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f0 y3af8 w57f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws2f4\">EUR bond notes**<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f1 y3af8 w580 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws2f4\">EUR 70m<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f2 y3af8 w4a9 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls542 ws2\">61<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f3 y3af8 w396 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls597 ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b01 w581 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls552 ws309\">Derivative financial instruments<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f4 y3b01 w582 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls552 ws309\">Cross-cu<span class=\"ls561 ws2fd\">rrency interest rate swap<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x8f5 y3b01 w583 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws2fd\">USD 429m<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f6 y3b01 w1b7 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls540 ws2\">(7)<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f7 y3b01 w5a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y39e6 w581 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws309\">Derivative financial instruments<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f4 y39e6 w584 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws309\">Cross-<span class=\"ls543 ws302\">currency interest rate swap<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x8f8 y39e6 w585 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws302\">USD 321m<span class=\"_ _399\"> </span></div></td><td class=\"c n x8f9 y3b02 wa9 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53d ws2\">(25)<span class=\"_ _399\"> </span></div></td><td class=\"c n x8fa y3b02 w58 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c n x8fb y3948 w3f0 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">29<span class=\"_ _399\"> </span></div></td><td class=\"c n x8fc y3948 w3f7 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls540 ws2\">(3)<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w586 h1a5\" id=\"_65734695-8ca1-4a00-b358-5b218a76971a\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x424 h12e y3d16 ff9 fsae fc4 sc0 ls570 ws347\">Change in carrying </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x28b h12e y3d17 ff9 fsae fc4 sc0 ls5a4 ws3b6\">amount as a result of </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x423 h12e y3d18 ff9 fsae fc4 sc0 ls55a ws2\">Carrying </td><td class=\"t m0 x533 h12e y3d19 ff9 fsae fc4 sc0 ls576 ws31a\">movements in the year </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x1db h12e y3d1a ff9 fsae fc4 sc0 ls55a ws2\">amount*<span class=\"_ _399\"> </span></td><td class=\"t m0 x4dd h12e y3d1b ff9 fsae fc4 sc0 ls55a ws372\">recognised in OCI </td></tr><tr><td class=\"c n x1bb y3d1c w587 h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls56f ws364\">As at 30 September 2024<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x8fd y3d1c w57d h160\"><div class=\"t m0 x1ba h12e y3aa0 ff9 fsae fc4 sc0 ls55a ws372\">Nominal amount<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x723 h12e y3d1d ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3d1e ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3c70 w588 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fb\">Non-current borrowings<span class=\"_ _399\"> </span></div></td><td class=\"c n x8fe y3c70 w589 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fb\">EUR bond notes***<span class=\"_ _399\"> </span></div></td><td class=\"c n x8ff y3c70 w58a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fb\">EUR 156m<span class=\"_ _399\"> </span></div></td><td class=\"c n x900 y3c70 w410 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fb\">130<span class=\"_ _399\"> </span></div></td><td class=\"c n x901 y3c70 w58b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53c ws2fb\">(6)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aa6 w58c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">Derivative financial instruments<span class=\"_ _399\"> </span></div></td><td class=\"c n x902 y3aa6 w58d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">Cross-curren<span class=\"ws306\">cy interest rate swap<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x903 y3aa6 w58e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws306\">USD 429m<span class=\"_ _399\"> </span></div></td><td class=\"c n x904 y3aa6 w311 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws306\">(6)<span class=\"_ _399\"> </span></div></td><td class=\"c n x905 y3aa6 w1f8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws306\">(24)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y39c7 w58c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">Derivative financial instruments<span class=\"_ _399\"> </span></div></td><td class=\"c n x902 y39c7 w58d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws300\">Cross-curren<span class=\"ws30d\">cy interest rate swap<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x906 y39c7 w58f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws30d\">USD 321m<span class=\"_ _399\"> </span></div></td><td class=\"c n x907 y39c7 w289 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws30d\">(23)<span class=\"_ _399\"> </span></div></td><td class=\"c n x908 y39c7 w590 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws30d\">(22)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c n x909 y3947 w591 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws3cf\">101<span class=\"_ _399\"> </span></div></td><td class=\"c n x90a y3947 w592 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws3cf\">(52)<span class=\"_ _399\"> </span></div></td></tr></table>Notes: * Liability/(asset) <span class=\"_ _20c\"></span>position. ** <span class=\"_ _19\"> </span>Hedge relationship was designated effective from 30 September 2025. *** <span class=\"_ _40\"> </span>Hedge relationship was de-designated effective from 30 September 2024.<span class=\"_ _399\"> </span>The cumulative impact of the hedged item on the <span class=\"ls53d ws302\">consolidated balance sheet is as follows: </span><table class=\"s w593 h1a6\" id=\"_86573259-7fcb-4cb0-9422-0a433a8cb657\"><tr><td></td><td class=\"c n x90b y3d1f w363 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls536 ws2\">2025<span class=\"_ _399\"> </span></div></td><td class=\"c n x90c y3d1f w364 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls538 ws2\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x1b7 h12f y3d20 ffa fsae fc4 sc0 ls538 ws369\">Foreign currency </td><td class=\"t m0 x2d8 h12e y3d21 ff9 fsae fc4 sc0 ls56f ws36c\">Foreign currency </td></tr><tr><td></td><td class=\"t m0 x432 h12f y3d22 ffa fsae fc4 sc0 ls577 ws374\">translation reserve  </td><td class=\"t m0 x90d h12e y3d23 ff9 fsae fc4 sc0 ls5c6 ws36c\">translation reserve  </td></tr><tr><td></td><td class=\"t m0 x437 h12f y3d24 ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3d24 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ab3 w594 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws2fc\">Net investment in foreign subsidiaries\u2014USD<span class=\"_ _399\"> </span></div></td><td class=\"c n x90e y3ab3 waf h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53f ws2\">(32)<span class=\"_ _399\"> </span></div></td><td class=\"c n x90f y3ab3 w432 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls540 ws2\">(29)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b02 w595 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws306\">Net investment in foreign subsidiaries\u2014EUR<span class=\"_ _399\"> </span></div></td><td class=\"c n x910 y3b02 w2f4 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53e ws2\">(\u2013)<span class=\"_ _399\"> </span></div></td><td class=\"c n x911 y3b02 w2db h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls563 ws2\">(9)<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x912 y3948 waf h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53f ws2\">(32)<span class=\"_ _399\"> </span></div></td><td class=\"c n x913 y3948 w596 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls540 ws2\">(38)<span class=\"_ _399\"> </span></div></td></tr></table>The change in value of the hedged item, being the Group\u2019s net<span class=\"_ _5\"></span><span class=\"ls561 ws306\"> investment in its USD and EUR subsidiaries, recorded through </span>OCI in the year was \u00a33m (2024: \u00a346m) <span class=\"ls560 ws30d\">and \u00a3nil (2024: \u00a36m) respectively.  </span>Cash flow hedges The Group hedges the risk exposure to foreign currency exchange movements of its foreign currency borrowings. <span class=\"_ _5\"></span> The Group has designated cross-currency interest rate swap con<span class=\"_ _0\"></span><span class=\"ws309\">tracts (to receive fixed euro and pay fixed sterling) as the </span>hedging instruments in a cash flow hedge relationship, to <span class=\"ls543 ws2f4\">mitigate the risk of changes in the denominated cash flows </span>attributable to the exchange rate related to EUR 300m <span class=\"ls548 ws2fd\">of the EUR 500m bond notes, for which hedge accounting has </span>been applied. The underlying risk of the hedging instruments exactly matches the <span class=\"ws302\">hedged risk as the hedging instrument and euro borrowings </span>are arranged on the same payment profile, for the same inte<span class=\"ls53d ws300\">rest rate and nominal amount, gi<span class=\"ls53e ws301\">ving a hedge ratio of 1:1. </span></span>Hedge ineffectiveness will arise if the carrying amount of th<span class=\"ls53f ws304\">e euro borrowings falls below the am<span class=\"_ _0\"></span>ount of the cross-currency </span>swap contract, for example on early <span class=\"ls543 ws302\">repayment of the euro borrowings. </span>Sources of ineffectiveness on this hedge relationship will arise from a difference in credit ratings between the counterparti<span class=\"_ _5\"></span>es<span class=\"ls7 ws2\"> </span>and modifications to the terms of either hedged item or instru<span class=\"ws306\">ment. At 30 September 2025, \u00a3ni<span class=\"ls552 ws2fd\">l (2024: \u00a3nil) has been recognised<span class=\"_ _0\"></span><span class=\"ls7 ws2\"> </span></span></span>in profit or loss due to ineffectiveness. The hedges are doc<span class=\"ls548 ws2fb\">umented and are assessed for effectiveness on an ongoing basis. </span>Gains and losses initially recognised in other comprehensive in<span class=\"ws306\">come on cross-currency swap contracts are recognised in profit </span>or loss (within finance costs) in the periods in which the he<span class=\"ws306\">dged forecast transaction affects profit or loss. A reconciliation<span class=\"ls7 ws2\"> </span></span>of movements in the hedging reserve in relation to the <span class=\"ls552 ws309\">cash flow hedging instrument is provided in note 13.3. </span>The impact of the hedging instrument on the c<span class=\"ls547 ws2fd\">onsolidated balance sheet is as follows:<span class=\"_ _0\"></span> </span><table class=\"s w597 h1a7\" id=\"_81cb64c4-7754-40f6-90af-f14c3ce8872d\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x464 h12f y3d25 ffa fsae fc4 sc0 ls578 ws31b\">Change in carrying </td><td class=\"t m0 x4da h12f y3d25 ffa fsae fc4 sc0 ls578 ws31b\">Change in carrying </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x3dd h12f y3d26 ffa fsae fc4 sc0 ls569 ws312\">amount as a result </td><td class=\"t m0 x914 h12f y3d26 ffa fsae fc4 sc0 ls569 ws312\">amount as a result </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x23c h12f y3d27 ffa fsae fc4 sc0 ls56a ws336\">of net movements </td><td class=\"t m0 x286 h12f y3d27 ffa fsae fc4 sc0 ls56a ws336\">of net movements </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x915 h12f y3d28 ffa fsae fc4 sc0 ls56a ws2\">Carrying </td><td class=\"t m0 x423 h12f y3d28 ffa fsae fc4 sc0 ls576 ws31a\">in the year </td><td class=\"t m0 x916 h12f y3d28 ffa fsae fc4 sc0 ls576 ws31a\">in the year </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x917 h12f y3d29 ffa fsae fc4 sc0 ls536 ws2\">amount* </td><td class=\"t m0 x1b7 h12f y3d29 ffa fsae fc4 sc0 ls577 ws373\">recognised in OCI  </td><td class=\"t m0 x286 h12f y3d29 ffa fsae fc4 sc0 ls569 ws312\">recognised in P&amp;L </td></tr><tr><td class=\"t m0 x1c1 h12f y3d2a ffa fsae fc4 sc0 ls569 ws312\">As at 30 September 2025 </td><td></td><td class=\"t m0 x918 h12e y3d2a ff9 fsae fc4 sc0 ls55a ws372\">Nominal amount </td><td class=\"t m0 x919 h12f y3d2a ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x238 h12f y3d2a ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 x91a h12f y3d2a ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h131 y3d2b ff9 fsaf fc4 sc0 ls543 ws30d\">Derivative financial </td><td class=\"t m0 x91b h131 y3d2b ff9 fsaf fc4 sc0 ls548 ws2\">Cross-currency </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3d2c ff9 fsaf fc4 sc0 ls53f ws2\">instruments </td><td class=\"c n x91c y3947 w598 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">interest rate swap<span class=\"_ _399\"> </span></div></td><td class=\"c n x91d y3947 w599 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">EUR 300m<span class=\"_ _399\"> </span></div></td><td class=\"c n x91e y3948 wd6 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x91f y3948 wd6 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x920 y3948 w59a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls560 ws2\">(13)<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w59b h1a8\" id=\"_5ac559bf-0549-4a1c-904e-98c29a04481f\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x921 h12e y3d2d ff9 fsae fc4 sc0 ls570 ws347\">Change in carrying </td><td class=\"t m0 x243 h12e y3d2d ff9 fsae fc4 sc0 ls570 ws347\">Change in carrying </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x464 h12e y3d2e ff9 fsae fc4 sc0 ls5a4 ws3b6\">amount as a result of </td><td class=\"t m0 x4da h12e y3d2e ff9 fsae fc4 sc0 ls5a4 ws3b6\">amount as a result of </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x450 h12e y3d2f ff9 fsae fc4 sc0 ls538 ws358\">net movements in </td><td class=\"t m0 x424 h12e y3d2f ff9 fsae fc4 sc0 ls538 ws358\">net movements in </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x917 h12e y3d30 ff9 fsae fc4 sc0 ls55a ws2\">Carrying </td><td class=\"t m0 x4e1 h12e y3d31 ff9 fsae fc4 sc0 ls576 ws31a\">the year recognised </td><td class=\"t m0 x286 h12e y3d31 ff9 fsae fc4 sc0 ls576 ws31a\">the year recognised </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x312 h12e y3d32 ff9 fsae fc4 sc0 ls55a ws2\">amount*<span class=\"_ _399\"> </span></td><td class=\"t m0 x723 h12e y3d33 ff9 fsae fc4 sc0 ls5c8 ws36c\">in OCI  </td><td class=\"t m0 x4a3 h12e y3d33 ff9 fsae fc4 sc0 ls576 ws313\">in P&amp;L </td></tr><tr><td class=\"t m0 x1c1 h12e y3d34 ff9 fsae fc4 sc0 ls576 ws31a\">As at 30 September 2024 </td><td></td><td class=\"t m0 x918 h12e y3d34 ff9 fsae fc4 sc0 ls55a ws372\">Nominal amount </td><td class=\"t m0 x3df h12e y3d35 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x23d h12e y3d36 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x91a h12e y3d36 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h131 y3d37 ff9 fsaf fc4 sc0 ls543 ws30d\">Derivative financial </td><td class=\"t m0 x91b h131 y3d37 ff9 fsaf fc4 sc0 ls548 ws2\">Cross-currency </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3d38 ff9 fsaf fc4 sc0 ls53f ws2\">instruments </td><td class=\"c n x91c y3947 w59c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">interest rate swap<span class=\"_ _399\"> </span></div></td><td class=\"c n x922 y3947 w59d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">EUR 300m<span class=\"_ _399\"> </span></div></td><td class=\"c n x923 y3947 w3d2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">13<span class=\"_ _399\"> </span></div></td><td class=\"c n x924 y3947 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x925 y3947 w59e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">11<span class=\"_ _399\"> </span></div></td></tr></table>Note: * Liability <span class=\"_ _20c\"></span>position. Further information on the Group\u2019s exposure to foreign curren<span class=\"ws303\">cy risk and how the risk is managed is included in note <span class=\"_ _5\"></span>12.6.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfHedgeAccountingExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "Accounting policy As at 1 October 2024, the Group elected to apply the <span class=\"ls561 ws306\">hedge accounting requirements in IFRS 9 Financial Instruments </span>instead of those in IAS 39 Financial <span class=\"ls548 ws2fb\">Instruments: Recognition and Measurement.<span class=\"ws2f2\"> The Group applies hedge accounting to </span></span>external borrowings and cross-currency intere<span class=\"ws300\">st rate swap contracts that are designat</span>ed as a hedge of a net investment in foreign operations. The portion of the gain or loss on an instru<span class=\"ls543\">ment used to hedge a net investment in a foreign operation </span>which is determined to be an effective hedge is reco<span class=\"_ _0\"></span><span class=\"ls541 ws317\">gnised in other comprehensive income and accumulated in the </span>foreign currency translation reserve. The ineffective portion is recognised immediately in profit or loss. On disposal of the net investment, the foreign exchange gains and losse<span class=\"ws306\">s on the hedging instrument are recycled to the income </span>statement from equity. Where borrowings denominated in a currency other than sterling<span class=\"ls552 ws309\">, or cross-currency interest rate swap contracts, are used </span>to hedge the Group\u2019s exposure to foreign currency exchange mo<span class=\"ls543 ws30d\">vements of its net investment<span class=\"ls54d ws32e\"> in its subsidiaries, these </span></span>relationships are designated as net investment hedges for accounting purposes. The hedges are documented and assessed for effectiveness on an ongoing basis. The Group has <span class=\"ls543 ws30d\">separated the costs relating to currency basis from the </span>hedge relationship and therefore allocates this component within<span class=\"ls53d ws300\"> the cost of hedging reserve. The value of the cost of </span>hedging reserve at designation of the hedge relationship is amor<span class=\"ls53f\">tised to the income statement (within finance costs) </span>over the expected life of the hedge relationship. The Group applies hedge accounting to certain exchange <span class=\"ls560 ws2f2\">differences arising between the functional currencies </span>of a foreign operation and Company, regardless of whether<span class=\"ls552 ws309\"> the net investment is held directly or through an </span>intermediate parent. The Group applies cash flow hedge accounting to cross-currency <span class=\"_ _0\"></span><span class=\"ws300\">interest rate swap contracts that are designated as a </span>hedge of cash flows arising from foreign currency denomi<span class=\"ls53d ws2fb\">nated borrowings. The effective portion of changes in the </span>fair value of such a derivative is recognised in other comprehensive income and accumulated in the hedging reserve. The effective portion of changes in fair value of the deriv<span class=\"ls561 ws306\">ative that is recognised in other comprehensive income is </span>limited to the cumulative change in fair value of the hedged item, determined on a present value basis, from inception of the hedge.  Any ineffective portion of changes in the fair value of the de<span class=\"ls54d ws300\">rivative is recognised immediately in profit or loss. If the </span>hedged future cash flows are no longer expected to occur,<span class=\"ls548 ws2f8\"> then the amounts that have been accumulated in the hedging </span>reserve are immediately reclassified to profit or loss. The Group designates the change in fair value of the forwar<span class=\"ls53f ws304\">d element of forward exchange contracts as the hedging </span>instrument in cash flow hedging relationships. The amount accumul<span class=\"ls552 ws2fc\">ated in the hedging reserve is reclassified to profit </span>or loss in the same period or periods as the hedged <span class=\"ls552 ws2fc\">expected future cash flows affect profit or loss. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-369": {
   "value": "12.6 Financial risk management The Group\u2019s exposure to and management of capital, liquidity, credit, interest rate and foreign currency risk are summarised below. Capital risk The Group\u2019s objectives when managing capital (defined as net debt<span class=\"ls547 ws306\"> plus equity) are to safeguard <span class=\"_ _5\"></span>its ability to continue as a </span>going concern in order to provide returns to shareholders and <span class=\"ws302\">benefits for other stakeholders, while maintaining an appropriate<span class=\"ls7 ws2\"> </span></span>balance of debt and equity funding. The Group manages its capital structure through regular review by the Board and makes adjustments to it with respect to chang<span class=\"ls53f ws308\">es in economic conditions and our strategic <span class=\"_ _0\"></span><span class=\"ls53e ws301\">objectives. Priorities for capital allocatio<span class=\"ls550 ws2\">n </span></span></span>are organic and inorganic investment, in<span class=\"ws30b\">cluding through acquisitions of complem</span><span class=\"ls53d\">entary technology and partnerships; the </span>progressive growth of the dividend; and the return of surplus <span class=\"ls560 ws30a\">capital to shareholders, if approp<span class=\"_ _0\"></span><span class=\"ls53d ws300\">riate. Over the medium term, </span></span>the Group plans to operate in a broad range of 1\u20132x net debt <span class=\"ws327\">to underlying EBITDA, with flexib<span class=\"_ _0\"></span><span class=\"ls54d ws300\">ility to move outside this range <span class=\"ls53d ws2\">as </span></span></span>the business needs require. A reconciliation of the net debt/underlyi<span class=\"ws30a\">ng EBITDA ratio is provided as<span class=\"ls54d ws300\"> part of the capital allocat<span class=\"_ _0\"></span><span class=\"ls541 ws2\">ion </span></span></span>disclosure within the Fina<span class=\"ws2fb\">ncial review on page 54. </span>Liquidity risk The Group manages its exposure to liquidity risk by reviewing cash resources required to meet business objectives through both short- and long-term cash flow forecasts. The Group has co<span class=\"_ _0\"></span><span class=\"ls53f\">mmitted facilities which are available to be drawn for general </span>corporate purposes including working capital. The Treasury function <span class=\"ls53f ws308\">has responsibility for optimising the level of cash across </span>the business. Credit risk The Group\u2019s credit risk primarily arises from trade and other r<span class=\"ls53e\">eceivables. The Group has a low operational credit risk due to<span class=\"_ _5\"></span> t<span class=\"ls550 ws2\">he </span></span>transactions being principally of a high-volume, low-valu<span class=\"ws308\">e, and short maturity. The Group has no significant concentration </span>of operational credit risk, with the exposure spread over <span class=\"ls543 ws30d\">a large number of well-diversified counterparties and customers. </span>The credit risk on liquid funds is considered to be low, as th<span class=\"_ _0\"></span><span class=\"ls53f ws30d\">e Board-approved Group treasury policy limits the value that can </span>be invested with each approved counterparty to minimise the ris<span class=\"ws317\">k of loss. All counterparties must meet minimum credit rating </span>requirements or be specifically authorised as an exception. Further information on the credit risk management procedures a<span class=\"ls53e ws2f2\">pplied to trade receivables is given in note <span class=\"_ _5\"></span>8.1 and to cash and </span>cash equivalents in note 11.3. The carrying amounts of trade re<span class=\"ls543\">ceivables and cash and cash equivalents shown in those notes </span>represent the Group\u2019s maximum exposure to credit risk. Interest rate risk The Group\u2019s borrowings at 30 September 20<span class=\"ls560 ws2fc\">25 principally comprise sterling and eur<span class=\"_ _0\"></span><span class=\"ls54b ws2f2\">o denominated bond notes, which are at </span></span>fixed interest rates, and a bank RCF, wh<span class=\"ws301\">ich is subject to floating interest rates.<span class=\"ws2f2\"> Additionally, the Group is exposed to intere<span class=\"_ _0\"></span><span class=\"ls556 ws2\">st </span></span></span>rate risk on floating rate deposits. The Group regularly review<span class=\"ws302\">s forecast debt, cash and cash equivalents<span class=\"_ _5\"></span>, and interest rates </span>to monitor this risk. Interest rates on<span class=\"ls561 ws306\"> debt and deposits are fixed when management decides this is appropriate. </span>At 30 September 2025, the Group had \u00a3390m (2024: \u00a3508m) of<span class=\"ls53f ws308\"> cash and cash equivalents, while its borrowings comprised: </span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls54f ws2fa\">Sterling denominated bond notes of \u00a31,041m <span class=\"ws302\">(2024: \u00a3743m), comprising a nominal \u00a335<span class=\"ls53f ws308\">0m bond issued in 2021, a nominal </span></span></span></span>\u00a3400m bond issued in 2022 and a nominal <span class=\"ls543 ws302\">\u00a3300m bond issued in 2025. The Group is <span class=\"_ _0\"></span><span class=\"ls53f ws317\">also party to a cross-currency interest </span></span>rate swap in relation to the \u00a3350m bond, <span class=\"ls53f\">as a result of which the bond had an effective average fixed interest rate of 2.45% </span>(2024: 2.45%). The \u00a3400m bond has an fixed coupon of 2.88<span class=\"ls548 ws317\">% (2024: 2.88%) and the \u00a3300m bond has an effective average </span>fixed coupon rate of 5.63%. \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53c ws30b\">Euro denominated bond notes of \u00a3436m (2024: \u00a3414m). The Group <span class=\"ls543 ws317\">is also party to cross-currency interest rate swaps </span></span></span>in relation to EUR 300m of this nom<span class=\"ls543 ws304\">inal EUR 500m bond, as a result of which the bond had an effective average fixed </span>interest rate of 4.52% (2024: 4.53%). \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls541 ws2fb\">Undrawn bank RCF (2024: undrawn). </span></span>See note 11.4 for more information. Foreign currency risk Although a substantial proportion of the Group\u2019s revenue and pr<span class=\"ls53f ws2fd\">ofit is earned outside the UK, operating companies generally </span>only trade in their own currency. The Group is therefore not subject to any significant foreign exchange transactional exposure<span class=\"ls7 ws2\"> </span>within these subsidiaries.  The Group\u2019s principal exposure to foreign currency lies in the tr<span class=\"ls54d ws302\">anslation of overseas profits into sterling; this exposure </span>is not hedged.  During the year a portion of the Group\u2019s external euro deno<span class=\"ls54f ws2f2\">minated borrowings (EUR 70m of a nominal EUR 500m) were </span>designated as a hedge of the net investment in its EU<span class=\"ws2fc\">R functional entities effective from 30 Septem<span class=\"_ _0\"></span>ber 2025.  </span>During the prior year a portion of the Group\u2019s external euro <span class=\"ls54f ws2fd\">denominated borrowings (EUR 156m of a nominal EUR 500m) were </span>also designated as a hedge of the net investment in its subs<span class=\"ls561 ws2f4\">idiaries in the Eurozone. This hedge relationship was de-designated<span class=\"ls7 ws2\"> </span></span>effective from 30 September 2024.  The Group has cross-currency swap contracts to receive fixed sterling and pay fixed US dollars (\u00a3350m, USD 429m; \u00a3264m USD 321m), as well as receive fixed euro<span class=\"ls548 ws302\">s and pay fixed sterling (EUR 300m, \u00a3264m). </span>The euro-sterling swap contracts have been designated as the <span class=\"ws306\">hedging instruments in a cash flow hedge relationship to </span>mitigate the risk of changes in the cash flows related to <span class=\"ls54f ws2fb\">the remaining euro denominated borrowings attributable to changes </span>in exchange rate. The average interest rate of the euro-sterling <span class=\"_ _0\"></span><span class=\"ws30a\">swap contracts is 4.98%, fixed fo<span class=\"ls552 ws309\">r the lifetime of the instrum<span class=\"ls546 ws2\">ent. </span></span></span>See note 12.5. The US dollar-sterling swap contracts have been designated as <span class=\"ls53d ws300\">a hedge of the Group\u2019s net investment in its subsidiaries </span>in the US. See note 12.5. Certain of the Group\u2019s intercompany balances have been identified as<span class=\"ls560 ws317\"> part of the Group\u2019s net investment in foreign operations<span class=\"_ _0\"></span>. </span>Foreign exchange effects on these balances that remain on cons<span class=\"ls547 ws302\">olidation are also reflected in the translation reserve. </span>The Group\u2019s other currency exposures comprise those currency gains and losses recognised in the income statement, reflecting other monetary assets and liabilities of the Group <span class=\"ws300\">that are not denominated in the functional currency of the </span>entity involved. At 30 September 2025<span class=\"ls54f\"> and 30 September 2024, these exposur<span class=\"ls53e ws2f2\">es were im<span class=\"_ _0\"></span>material to the Group. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-382": {
   "value": "<div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls59b ws379 gs3db\">Capital risk </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws303 gs3dc\">The Group\u2019s objectives when managing capital (defined as net debt<span class=\"ls547 ws306\"> plus equity) are to safeguard <span class=\"_ _5\"></span>its ability to continue as a </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs3dd\">going concern in order to provide returns to shareholders and <span class=\"ws302\">benefits for other stakeholders, while maintaining an appropriate<span class=\"ls7 ws2\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs3de\">balance of debt and equity funding. The Group manages its capital structure through regular review by the Board and makes </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs3df\">adjustments to it with respect to chang<span class=\"ls53f ws308\">es in economic conditions and our strategic <span class=\"_ _0\"></span><span class=\"ls53e ws301\">objectives. Priorities for capital allocatio<span class=\"ls550 ws2\">n </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2fb gs3e0\">are organic and inorganic investment, in<span class=\"ws30b\">cluding through acquisitions of complem</span><span class=\"ls53d\">entary technology and partnerships; the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws302 gs3e1\">progressive growth of the dividend; and the return of surplus <span class=\"ls560 ws30a\">capital to shareholders, if approp<span class=\"_ _0\"></span><span class=\"ls53d ws300\">riate. Over the medium term, </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws30d gs3e2\">the Group plans to operate in a broad range of 1\u20132x net debt <span class=\"ws327\">to underlying EBITDA, with flexib<span class=\"_ _0\"></span><span class=\"ls54d ws300\">ility to move outside this range <span class=\"ls53d ws2\">as </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fc gs3e3\">the business needs require. A reconciliation of the net debt/underlyi<span class=\"ws30a\">ng EBITDA ratio is provided as<span class=\"ls54d ws300\"> part of the capital allocat<span class=\"_ _0\"></span><span class=\"ls541 ws2\">ion </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws302 gs3e4\">disclosure within the Fina<span class=\"ws2fb\">ncial review on page 54. </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-383": {
   "value": "<div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls58d ws335 gs3e6\">Liquidity risk </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws303 gs3e7\">The Group manages its exposure to liquidity risk by reviewing cash resources required to meet business objectives through </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws308 gs3e8\">both short- and long-term cash flow forecasts. The Group has co<span class=\"_ _0\"></span><span class=\"ls53f\">mmitted facilities which are available to be drawn for general </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs2d4\">corporate purposes including working capital. The Treasury function <span class=\"ls53f ws308\">has responsibility for optimising the level of cash across </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws308 gs3e9\">the business. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-384": {
   "value": "<div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls59b ws3d2 gs3eb\">Credit risk </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54d ws302 gs3ec\">The Group\u2019s credit risk primarily arises from trade and other r<span class=\"ls53e\">eceivables. The Group has a low operational credit risk due to<span class=\"_ _5\"></span> t<span class=\"ls550 ws2\">he </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws300 gs3ed\">transactions being principally of a high-volume, low-valu<span class=\"ws308\">e, and short maturity. The Group has no significant concentration </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs3ee\">of operational credit risk, with the exposure spread over <span class=\"ls543 ws30d\">a large number of well-diversified counterparties and customers. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls549 ws306 gs3ef\">The credit risk on liquid funds is considered to be low, as th<span class=\"_ _0\"></span><span class=\"ls53f ws30d\">e Board-approved Group treasury policy limits the value that can </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f2 gs3f0\">be invested with each approved counterparty to minimise the ris<span class=\"ws317\">k of loss. All counterparties must meet minimum credit rating </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs3f1\">requirements or be specifically authorised as an exception. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws304 gs3f2\">Further information on the credit risk management procedures a<span class=\"ls53e ws2f2\">pplied to trade receivables is given in note <span class=\"_ _5\"></span>8.1 and to cash and </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws304 gs3f3\">cash equivalents in note 11.3. The carrying amounts of trade re<span class=\"ls543\">ceivables and cash and cash equivalents shown in those notes </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs3f4\">represent the Group\u2019s maximum exposure to credit risk. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-385": {
   "value": "Interest rate risk The Group\u2019s borrowings at 30 September 20<span class=\"ls560 ws2fc\">25 principally comprise sterling and eur<span class=\"_ _0\"></span><span class=\"ls54b ws2f2\">o denominated bond notes, which are at </span></span>fixed interest rates, and a bank RCF, wh<span class=\"ws301\">ich is subject to floating interest rates.<span class=\"ws2f2\"> Additionally, the Group is exposed to intere<span class=\"_ _0\"></span><span class=\"ls556 ws2\">st </span></span></span>rate risk on floating rate deposits. The Group regularly review<span class=\"ws302\">s forecast debt, cash and cash equivalents<span class=\"_ _5\"></span>, and interest rates </span>to monitor this risk. Interest rates on<span class=\"ls561 ws306\"> debt and deposits are fixed when management decides this is appropriate. </span>At 30 September 2025, the Group had \u00a3390m (2024: \u00a3508m) of<span class=\"ls53f ws308\"> cash and cash equivalents, while its borrowings comprised: </span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls54f ws2fa\">Sterling denominated bond notes of \u00a31,041m <span class=\"ws302\">(2024: \u00a3743m), comprising a nominal \u00a335<span class=\"ls53f ws308\">0m bond issued in 2021, a nominal </span></span></span></span>\u00a3400m bond issued in 2022 and a nominal <span class=\"ls543 ws302\">\u00a3300m bond issued in 2025. The Group is <span class=\"_ _0\"></span><span class=\"ls53f ws317\">also party to a cross-currency interest </span></span>rate swap in relation to the \u00a3350m bond, <span class=\"ls53f\">as a result of which the bond had an effective average fixed interest rate of 2.45% </span>(2024: 2.45%). The \u00a3400m bond has an fixed coupon of 2.88<span class=\"ls548 ws317\">% (2024: 2.88%) and the \u00a3300m bond has an effective average </span>fixed coupon rate of 5.63%. \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53c ws30b\">Euro denominated bond notes of \u00a3436m (2024: \u00a3414m). The Group <span class=\"ls543 ws317\">is also party to cross-currency interest rate swaps </span></span></span>in relation to EUR 300m of this nom<span class=\"ls543 ws304\">inal EUR 500m bond, as a result of which the bond had an effective average fixed </span>interest rate of 4.52% (2024: 4.53%). \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls541 ws2fb\">Undrawn bank RCF (2024: undrawn). </span></span>See note 11.4 for more information. Foreign currency risk Although a substantial proportion of the Group\u2019s revenue and pr<span class=\"ls53f ws2fd\">ofit is earned outside the UK, operating companies generally </span>only trade in their own currency. The Group is therefore not subject to any significant foreign exchange transactional exposure<span class=\"ls7 ws2\"> </span>within these subsidiaries.  The Group\u2019s principal exposure to foreign currency lies in the tr<span class=\"ls54d ws302\">anslation of overseas profits into sterling; this exposure </span>is not hedged.  During the year a portion of the Group\u2019s external euro deno<span class=\"ls54f ws2f2\">minated borrowings (EUR 70m of a nominal EUR 500m) were </span>designated as a hedge of the net investment in its EU<span class=\"ws2fc\">R functional entities effective from 30 Septem<span class=\"_ _0\"></span>ber 2025.  </span>During the prior year a portion of the Group\u2019s external euro <span class=\"ls54f ws2fd\">denominated borrowings (EUR 156m of a nominal EUR 500m) were </span>also designated as a hedge of the net investment in its subs<span class=\"ls561 ws2f4\">idiaries in the Eurozone. This hedge relationship was de-designated<span class=\"ls7 ws2\"> </span></span>effective from 30 September 2024.  The Group has cross-currency swap contracts to receive fixed sterling and pay fixed US dollars (\u00a3350m, USD 429m; \u00a3264m USD 321m), as well as receive fixed euro<span class=\"ls548 ws302\">s and pay fixed sterling (EUR 300m, \u00a3264m). </span>The euro-sterling swap contracts have been designated as the <span class=\"ws306\">hedging instruments in a cash flow hedge relationship to </span>mitigate the risk of changes in the cash flows related to <span class=\"ls54f ws2fb\">the remaining euro denominated borrowings attributable to changes </span>in exchange rate. The average interest rate of the euro-sterling <span class=\"_ _0\"></span><span class=\"ws30a\">swap contracts is 4.98%, fixed fo<span class=\"ls552 ws309\">r the lifetime of the instrum<span class=\"ls546 ws2\">ent. </span></span></span>See note 12.5. The US dollar-sterling swap contracts have been designated as <span class=\"ls53d ws300\">a hedge of the Group\u2019s net investment in its subsidiaries </span>in the US. See note 12.5. Certain of the Group\u2019s intercompany balances have been identified as<span class=\"ls560 ws317\"> part of the Group\u2019s net investment in foreign operations<span class=\"_ _0\"></span>. </span>Foreign exchange effects on these balances that remain on cons<span class=\"ls547 ws302\">olidation are also reflected in the translation reserve. </span>The Group\u2019s other currency exposures comprise those currency gains and losses recognised in the income statement, reflecting other monetary assets and liabilities of the Group <span class=\"ws300\">that are not denominated in the functional currency of the </span>entity involved. At 30 September 2025<span class=\"ls54f\"> and 30 September 2024, these exposur<span class=\"ls53e ws2f2\">es were im<span class=\"_ _0\"></span>material to the Group. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-343": {
   "value": "13 Equity This note analyses the movements recorded through sharehol<span class=\"ls53e ws2f2\">ders\u2019 equity that are not explained elsewhere in the </span>consolidated financial statements, being changes in the <span class=\"ls53c ws2fd\">amount which shareholders have invested in the Group. </span>The Group utilises share award plans as part of its employee remuneration package. These are set out in more detail below, along with the costs incurred, <span class=\"ls548 ws302\">and the number of shares outstanding. </span>Share award plans primarily include: \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls54b ws304\">Performance Share Awards\u2013 Previously awards were granted under the Sage Group Performance Share Plan (\u201cPSP\u201d), </span></span>with the last awards granted in December 2024. The Sage<span class=\"ws303\"> Group Long Term Incentive Plan (\u201cLTIP\u201d) was approved in </span>February 2025 and allows for grants of both performance <span class=\"ls548 ws303\">awards and time<span class=\"_ _0\"></span>-based awards. Subsequently, performance </span>awards for Directors and senior executives are granted under the LTIP. \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls561 ws2fd\">Restricted Share Awards\u2013 Previously awards were granted <span class=\"ws2f2\">under the Sage Group Restricted Share Plan, with the last </span></span></span>awards granted in December 2024. The LT<span class=\"ls561 ws306\">IP was approved in February 2025 and<span class=\"_ _0\"></span><span class=\"ls53d ws300\"> allows for grants of both performance </span></span>awards and time-based awards. Subsequently, restricted aw<span class=\"ls53f ws308\">ards for colleagues who contribute to Sage\u2019s strategic </span>outcomes are granted under the LTIP. \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53f ws2fb\">Other Plans\u2013The Sage Save and Share Plan (the \u201cSave and Sha<span class=\"ls549 ws2fc\">re Plan\u201d) for employees in<span class=\"ws306\"> eligible countries of the </span></span></span></span>Group and the Colleague Stock Purchase Plan <span class=\"ls543 ws2fb\">(the \u201cCSPP Plan\u201d) for US-based employees. </span>This note also shows the dividends paid in the year and any dividends that are to be proposed and paid post<span class=\"_ _5\"></span>-year end. Dividends are paid as an amount per ordinary share held. 13.1 Ordinary shares Accounting policy Ordinary shares are classified as equity. Incremental costs <span class=\"ws300\">directly attributable to the issue of new ordinary shares </span>or options are shown in equity as a deduction, net of tax, from the proceeds. Where any Group company purchases the Company\u2019s equity <span class=\"ls552 ws309\">share capital (treasury shares), the consideration paid, </span>including any directly attributable incremental costs (net of incom<span class=\"_ _0\"></span>e taxes), is deducted from equity attributable to the owners of the Company until the shares are cancelled or reissued. The balance on the share premium account represents the <span class=\"ls547 ws2fd\">amounts received in excess of the nom<span class=\"_ _0\"></span>inal value of the </span>ordinary shares. <table class=\"s w59f h197\" id=\"_64624f0d-a5ec-48cb-95b3-de936eb51b1a\"><tr><td></td><td class=\"t m0 x915 h12f y3d39 ffa fsae fc4 sc0 ls596 ws362\">2025  </td><td class=\"t m0 x926 h12f y3d39 ffa fsae fc4 sc0 ls596 ws39a\">2025  </td><td class=\"t m0 x434 h12e y3d3a ff9 fsae fc4 sc0 ls535 ws373\">2024  </td><td class=\"t m0 x1b6 h12e y3d3a ff9 fsae fc4 sc0 ls535 ws373\">2024  </td></tr><tr><td class=\"c x1bb y3d3c w5a0 h1a9\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls569 ws312\">Issued and fully paid ordinary shares of 1</div><div class=\"t m0 x927 h142 y3d3b ffa fsb5 fc4 sc0 ls5e2 ws2\">4/77<span class=\"_ _399\"> </span></div><div class=\"t m0 x928 h12f y3a3d ffa fsae fc4 sc0 ls538 ws369\">pence each<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x58e h12f y3d3d ffa fsae fc4 sc0 ls55a ws2\">shares </td><td class=\"t m0 x28a h12f y3d3d ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x914 h12e y3d3d ff9 fsae fc4 sc0 ls576 ws2\">shares </td><td class=\"t m0 x1dc h12e y3d3d ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ab3 w5a1 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ac ws3af\">At 1 October<span class=\"_ _399\"> </span></div></td><td class=\"c n x929 y3ab3 w5a2 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54f ws2\">1,071,499,517<span class=\"_ _399\"> </span></div></td><td class=\"c n x92a y3ab3 wf9 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">11<span class=\"_ _399\"> </span></div></td><td class=\"c n x92b y3ab3 w5a3 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b8 ws3d6\">1,100,789,295<span class=\"_ _399\"> </span></div></td><td class=\"c n x92c y3ab3 w5a4 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b8 ws3d6\">12<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ab5 w5a5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls573 ws300\">Cancellation of shares*<span class=\"_ _399\"> </span></div></td><td class=\"c n x92d y3ab5 w5a6 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls545 ws2\">(48,209,390)<span class=\"_ _399\"> </span></div></td><td class=\"c n x92e y3ab5 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x92f y3ab5 w5a7 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5e3 ws3d7\">(29,289,778)<span class=\"_ _399\"> </span></div></td><td class=\"c n x930 y3ab5 w422 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5e3 ws3d7\">(1)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d3e ff9 fsaf fc4 sc0 ls5b5 ws303\">At 30 September </td><td class=\"c n x931 y3948 w5a8 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls541 ws2\">1,023,290,127<span class=\"_ _399\"> </span></div></td><td class=\"c n x932 y3948 wc1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">11<span class=\"_ _399\"> </span></div></td><td class=\"c n x933 y3948 w5a9 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b0 ws3d8\">1,071,499,517<span class=\"_ _399\"> </span></div></td><td class=\"c n x934 y3948 w5aa h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b0 ws3d8\">11<span class=\"_ _399\"> </span></div></td></tr></table>Note: * <span class=\"_ _21\"> </span>Cancellation of shares in the current year resulted in a reduction of the nominal value of ordinary shares of less than \u00a31m. 13.2 Share-based payments Accounting policy Equity-settled share-based payments are measured at fair val<span class=\"ls53f\">ue (excluding the effect of non-market-based vesting </span>conditions) at the date of grant. The fair <span class=\"ls552 ws309\">value determined at the grant date of <span class=\"_ _0\"></span><span class=\"ls543 ws30d\">the equity-settled share-based payments </span></span>is expensed on a straight-line basis over the vesting per<span class=\"ls552 ws309\">iod, based on the Group\u2019s estimate of the shares that will </span>eventually vest allowing for the effect of non market-based vesting conditions. Fair value is measured using the Black-Scholes or the Mont<span class=\"ls552 ws303\">e Carlo pricing models, based on observable market prices. </span>The expected life used in the model has been adjusted, based on management\u2019s best estimate, for the effects of non-<span class=\"_ _399\"> </span>transferability, exercise restrictions and behavioural considerations. All outstanding PSPs and performance awards granted from Febr<span class=\"ls561 ws317\">uary 2025 under the LTIP are subject to some non-market </span>performance conditions. The element of the income statement ch<span class=\"ls552 ws309\">arge relating to market perform<span class=\"_ _0\"></span>ance conditions is fixed </span>at the grant date.  At the end of the reporting period, the Group revises its <span class=\"ws302\">estimates for the number of <span class=\"ls53e ws30d\">awards expected to vest. </span></span>It recognises the impact of the revision to original esti<span class=\"ls53f ws308\">mates, if any, in the income statement, with a corresponding </span>adjustment to equity. The total charge for the year relating to<span class=\"ls53c ws2fb\"> employee share<span class=\"_ _0\"></span>-based payment plans was \u00a351<span class=\"ls543 ws30d\">m (2024: \u00a356m), all of which related to </span></span>equity-settled share-based payment transactions. <table class=\"s w2a3 h1aa\" id=\"_83bbaca0-224a-41de-9259-6de494271086\"><tr><td></td><td class=\"t m0 x1da h12f y3cef ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3d3f ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3d40 ffa fsae fc4 sc0 ls578 ws2\">Plans </td><td class=\"t m0 x1b5 h12f y3d40 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3d40 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3af8 w5ab h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a8 ws304\">Performance Share Awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x935 y3af8 w1f9 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5ae ws2\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n x936 y3af8 w314 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ab3 w5ac h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws302\">Restricted Share Awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x937 y3ab3 w5ad h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5e4 ws2\">43<span class=\"_ _399\"> </span></div></td><td class=\"c n x938 y3ab3 w5ae h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ae ws2\">48<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d41 ff9 fsaf fc4 sc0 ls5af ws30d\">Other Plans </td><td class=\"c n x1e9 y3b02 w5af h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5e5 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x939 y3b02 w5b0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a8 ws2\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d42 ff9 fsaf fc4 sc0 ls5b0 ws2f6\">Total  </td><td class=\"c n x1ce y3948 w5b1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5a8 ws2\">51<span class=\"_ _399\"> </span></div></td><td class=\"c n x93a y3948 w5b2 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b1 ws2\">56<span class=\"_ _399\"> </span></div></td></tr></table>\u00a35m of the charge for the year (2024: \u00a311m) relates to acq<span class=\"ls543 ws30d\">uisition-related remuneration and is reported as a recurring </span>adjustment within other M&amp;A ac<span class=\"ls560 ws30a\">tivity-related items. See note 3.6.<span class=\"ffa ls7 ws2\"> </span></span>Performance Share Awards Annual grants of performance shares are normally made to Execu<span class=\"ws2fc\">tive Directors and <span class=\"_ _0\"></span>senior executives after the preliminary </span>declaration of the annual results. Under Performance Share awards<span class=\"ls53f ws300\">, 875,535 (2024: 755,730) awards were made during the year. </span>Awards for 2023  These performance shares are subject to a service condition <span class=\"ws2fb\">and three performance conditions. Performance conditions are </span>weighted 50% on the achievement of a financial performance ta<span class=\"ls54f ws2fa\">rget, 30% on the achievement of a TSR target, and 20% on the </span>achievement of ESG targets. The financial performance target is base<span class=\"ls53d ws2fb\">d on the achievement of Sage Business Cloud (SBC) Penetration targets for the final </span>year of the performance period. Where SBC Penetration is betw<span class=\"ls53d ws2fb\">een prescribed targets, the extent to which the financial </span>performance condition is satisfied will be calculated on a s<span class=\"ls547 ws30c\">traight-line, pro-rata basi<span class=\"ls552 ws300\">s within a defined range.  </span></span><table class=\"s w5b3 h1ab\" id=\"_89e85215-c4b9-4bbb-8fc2-c9195bbda18f\"><tr><td class=\"c n x1bb y3d43 w5b4 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls56d ws374\">2023 awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x93b y3d43 w5b5 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls56b ws313\">Range 1<span class=\"_ _399\"> </span></div></td><td class=\"c n x93c y3d43 w5b6 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls56b ws313\">Range 2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aee w5b7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws354\">SBC Penetration (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x93d y3aee w5b8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54c ws3da\">85%\u201389%<span class=\"_ _399\"> </span></div></td><td class=\"c n x93e y3aee w5b9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54c ws3da\">89%\u201392%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w5ba h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls541 ws30b\">Performance condition satisfied (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x93f y3947 w5bb h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls541 ws30b\">10%\u201340%<span class=\"_ _399\"> </span></div></td><td class=\"c n x940 y3947 w5bc h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls541 ws30b\">40%\u201350%<span class=\"_ _399\"> </span></div></td></tr></table>The performance target relating to TSR measures share price performance against a designated comparator group. Where TSR is between median and upper quartile, the TSR vesting percentage <span class=\"ls53f ws302\">will be calculated on a straight-line, pro-rata basis between </span>6% and 24%, and where TSR is between upper quartile and uppe<span class=\"ls543 ws2f2\">r decile, the TSR vesting percentage will be calculated on a </span>straight-line, pro-rata basis between 24% and 30%.  The comparator group for awards granted for 2023 onwards is the companies comprised in the FTSE 100 Index at the start of the<span class=\"_ _5\"></span> performance period, excluding financial services and extraction companies. The performance targets relating to ESG are based on the achievement <span class=\"ls54d ws302\">of targets relating to (i) a Protect the Planet conditio<span class=\"_ _5\"></span>n,<span class=\"ls7 ws2\"> </span></span>(ii) a Tech for Good condition, and (iii)<span class=\"ls53d ws2fc\"> two Diversity, Equity and Inclusion conditi<span class=\"ls543 ws2f4\">ons. Where attainment of each of the ESG </span></span>condition are between prescribed targets, the extent to which the ESG performance conditions are satisfied will be calculated on a straight-line, pro-rata basis with<span class=\"ls53f ws308\">in defined ranges as detailed below.<span class=\"_ _399\"> </span></span><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs436\">The Protect the Planet condition will be measured by reference to the reduction in the Group\u2019s Scope 1, 2 and 3 carbon emissi<span class=\"_ _5\"></span>on<span class=\"ls53f ws2\">s </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54b ws2f2 gs437\">during the performance period. </div><div class=\"gs438\"><table class=\"s w5d7 h1ae\" id=\"_a0a3196e-d581-490b-b86f-1651abf5b672\"><tr><td class=\"c n x1bb y3d45 w5b4 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56d ws374\">2023 awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x953 y3d45 w5b5 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56b ws313\">Range 1<span class=\"_ _399\"> </span></div></td><td class=\"c n x954 y3d45 w5b6 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56b ws313\">Range 2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aee w5d8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">Reduction in carbon emissions <span class=\"ls543 ws3db\">(%)<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x955 y3aee w5d9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws3db\">6.9%\u201313.8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x956 y3aee w5da h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws3db\">13.8%\u201320.7%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w5db h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">Performance condition satisfied (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x957 y3947 w5dc h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">1.5%\u20136%<span class=\"_ _399\"> </span></div></td><td class=\"c n x958 y3947 w5dd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">6%\u20137.5%<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws303 gs439\">The Tech for Good condition will be measured by reference <span class=\"ls53d ws2fb\">to the num<span class=\"_ _0\"></span>ber of Sage products that have embedded functionality </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs43a\">for carbon accounting at the end of the performance period. </div><div class=\"gs43b\"><table class=\"s w5de h1ab\" id=\"_564bee92-ec42-4519-b124-4e67f32e8ca9\"><tr><td class=\"c n x1bb y3d43 w5b4 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56d ws374\">2023 awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x93b y3d43 w5b5 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56b ws313\">Range 1<span class=\"_ _399\"> </span></div></td><td class=\"c n x959 y3d43 w5b6 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56b ws313\">Range 2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3945 w5df h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws302\">Number of products (number)<span class=\"_ _399\"> </span></div></td><td class=\"c n x95a y3945 w5e0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws3dc\">3\u20136<span class=\"_ _399\"> </span></div></td><td class=\"c n x95b y3945 w3d0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws3dc\">6\u20138<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w5e1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws2f4\">Performance condition satisfied (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x95c y3947 w5e2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws2f4\">1%\u20134%<span class=\"_ _399\"> </span></div></td><td class=\"c n x95d y3947 w5e3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws2f4\">4%\u20135%<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fd gs43c\">The Diversity, Equity and Inclusion conditions will be measured <span class=\"ls552 ws303\">by reference to (i) the inclusion score in the employee </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws300 gs43d\">engagement survey undertaken in the last financial year of the <span class=\"ls543 ws30d\">performance period, and (ii) the percentage of leadership teams </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs43e\">meeting Sage\u2019s global gender diversity ta<span class=\"ws306\">rget at the end of the performance period. </span></div><div class=\"gs43f\"><table class=\"s w5b3 h1ac\" id=\"_9e4b4392-abd7-4125-9d69-7dbc799d1c12\"><tr><td class=\"c n x1bb y3d14 w5b4 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56d ws374\">2023 awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x93b y3d14 w5b5 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56b ws313\">Range 1<span class=\"_ _399\"> </span></div></td><td class=\"c n x93c y3d14 w5b6 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56b ws313\">Range 2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a71 w5bd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws302\">Inclusion score (number)<span class=\"_ _399\"> </span></div></td><td class=\"c n x941 y3a71 w5be h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls551 ws3dd\">82\u201384<span class=\"_ _399\"> </span></div></td><td class=\"c n x942 y3a71 w5bf h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls551 ws3dd\">84\u201386<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a73 w5c0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">Performance condition satisfied (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x943 y3a73 w5c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">0.75%\u20133%<span class=\"_ _399\"> </span></div></td><td class=\"c n x944 y3a73 w5c2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">3%\u20133.75%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aee w5c3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">Percentage of teams (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x945 y3aee w5c4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls558 ws3de\">50%\u201365%<span class=\"_ _399\"> </span></div></td><td class=\"c n x946 y3aee w5c5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls558 ws3de\">65%\u201380%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w5c0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">Performance condition satisfied (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x943 y3947 w5c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">0.75%\u20133%<span class=\"_ _399\"> </span></div></td><td class=\"c n x944 y3947 w5c2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">3%\u20133.75%<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls5e0 ws3d4 gs440\">Awards for 2024  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gs441\">These performance shares are subject to a service condition and three performance conditions over the 3<span class=\"_ _0\"></span>-year length of the </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs442\">performance period. Performance conditions are weighted 50% on<span class=\"ls561 ws306\"> the achievement of a financial<span class=\"ws2fc\"> performance target, 30% on </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws2fc gs443\">the achievement of a TSR target, and 20% on the achievement of ESG targets. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws304 gs444\">The financial performance condition is based on the achievement <span class=\"ls560 ws317\">of underlying earnings per share targets at the end of the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws304 gs445\">performance period. Where underlying EPS is between prescribed <span class=\"ls53d\">targets, the extent to which the financial performance </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs446\">condition is satisfied will be calculated on a straight<span class=\"ls53e ws30a\">-line, pro-rata basis within a defined range.  </span></div><div class=\"gs447\"><table class=\"s w5c6 h1ad\" id=\"_985bd5cd-fe81-4a08-b02c-6c519f4a7ff8\"><tr><td class=\"c n x1bb y3d44 w5c7 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls56a ws2f0\">2024 awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x947 y3d44 w5c8 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls56d ws38c\">Range 1<span class=\"_ _399\"> </span></div></td><td class=\"c n x948 y3d44 w5c9 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls56d ws38c\">Range 2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3945 w5ca h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws2f9\">Underlying EPS (pence)<span class=\"_ _399\"> </span></div></td><td class=\"c n x949 y3945 w5cb h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls551 ws3df\">37.0\u201343.0<span class=\"_ _399\"> </span></div></td><td class=\"c n x94a y3945 w5cc h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls551 ws3df\">43.0\u201346.0<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w5cd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws317\">Performance condition satisfied (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x94b y3947 w5ce h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls597 ws3e0\">10%\u201340%<span class=\"_ _399\"> </span></div></td><td class=\"c n x94c y3947 w5cf h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls597 ws3e0\">40%\u201350%<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fb gs448\">The performance target relating to TSR measures share price performance against a designated comparator group. Where TSR </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws317 gs449\">is between median and upper quartile, the TSR vesting percentage <span class=\"ls53f ws302\">will be calculated on a straight-line, pro-rata basis between </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws303 gs44a\">6% and 24%, and where TSR is between upper quartile and uppe<span class=\"ls543 ws2f2\">r decile, the TSR vesting percentage will be calculated on a </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws317 gs44b\">straight-line, pro-rata basis between 24% and 30%.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs44c\">The comparator group for awards granted for 2024 onwards is th<span class=\"ls53d ws2fb\">e companies comprised in the FTSE 100 Index at the start of the<span class=\"_ _4\"></span> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs44d\">performance period, excluding financial services and extraction companies. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gs44e\">The performance targets relating to ESG are based on the achievement <span class=\"ls54d ws302\">of targets relating to (i) a Protect the Planet conditio<span class=\"_ _5\"></span>n,<span class=\"ls7 ws2\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws301 gs44f\">(ii) a Tech for Good condition, and (iii) tw<span class=\"ls53d\">o Diversity, Equity and Inclusion conditions.  </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs450\">The Protect the Planet condition will be measured by reference to the reduction in the Group\u2019s Scope 1, 2, and 3 carbon </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53c ws2fd gs451\">emissions during the performance period. </div><div class=\"gs452\"><table class=\"s w5d0 h181\" id=\"_16ca993a-9671-4738-a8e0-0c22f5387620\"><tr><td class=\"c n x1bb y3ba9 w5c7 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls56a ws2f0\">2024 awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x94d y3ba9 w5c8 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls56d ws38c\">Range 1<span class=\"_ _399\"> </span></div></td><td class=\"c n x94e y3ba9 w5d1 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls56d ws38c\">Range 2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aee w5d2 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls543 ws30d\">Reduction in carbon emissions (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x94f y3aee w5d3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws3e1\">8.1%\u201316.2%<span class=\"_ _399\"> </span></div></td><td class=\"c n x950 y3aee w5d4 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws3e1\">16.2%\u201324.3%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w5cd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws317\">Performance condition satisfied (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x951 y3947 w5d5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws3e2\">1.5%\u20136%<span class=\"_ _399\"> </span></div></td><td class=\"c n x952 y3947 w5d6 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws3e2\">6%\u20137.5%<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs454\">The Tech for Good condition will be measured by reference to<span class=\"ls552\"> the Sage suites that have em<span class=\"_ _0\"></span>bedded functionality for carbon </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs455\">accounting at the end of the performance period. </div><div class=\"gs438\"><table class=\"s w5e4 h1af\" id=\"_2e10ad72-f89a-44a9-a601-bdfee3acd1ac\"><tr><td></td><td></td><td class=\"t m0 x7af h12f y3d46 ffa fsae fc4 sc0 ls56a ws369\">Performance condition </td></tr><tr><td class=\"c n x1bb y3d47 w5e5 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56a ws369\">2024 awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x95e y3d47 w5e6 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56a ws369\">Access to carbon accounting functionality through Sage suites<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x58c h12f y3d48 ffa fsae fc4 sc0 ls56f ws314\">satisfied (%) </td></tr><tr><td class=\"c n x1bb y3d49 w5e7 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54b ws354\">Threshold 1<span class=\"_ _399\"> </span></div></td><td class=\"c n x95f y3d49 w5e8 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws308\">No suites<span class=\"_ _399\"> </span></div></td><td class=\"c n x960 y3d49 w5e9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5e6 ws2\">0%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3d4a w5ea h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws304\">Threshold 2<span class=\"_ _399\"> </span></div></td><td class=\"c n x961 y3d4a w5eb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws304\">Sage for Small Business suite<span class=\"_ _399\"> </span></div></td><td class=\"c n x962 y3d4a w5ec h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">1%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3d4b w5ed h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws2fb\">Threshold 3<span class=\"_ _399\"> </span></div></td><td class=\"c n x963 y3d4b w5ee h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws2fb\">Sage for Small Business suite and Sage for Accountants suite<span class=\"_ _399\"> </span></div></td><td class=\"c n x964 y3d4b w5ef h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5e6 ws2\">4%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3d4c w5f0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">Threshold 4<span class=\"_ _399\"> </span></div></td><td class=\"c n x965 y3d4c w5f1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">Sage for Small Business suite, Sage for Accountants suite,<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x403 h130 y3d4d ffa fsaf fc4 sc0 ls597 ws2\">5% </td></tr><tr><td></td><td class=\"t m0 x3fc h131 y3d4e ff9 fsaf fc4 sc0 ls54f ws302\">and Sage for Medium Business suite </td><td></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fd gs456\">The Diversity, Equity and Inclusion conditions will be measur<span class=\"ls560 ws317\">ed by reference to (i) the percentage of ethnically diverse </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2f2 gs457\">colleagues in senior leadership teams, and <span class=\"ws300\">(ii) the percentage of leadership teams in <span class=\"ls543 ws30d\">the top four levels of Sage meeting the </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws301 gs458\">global gender diversity target, at <span class=\"ls54f ws2fc\">the end of the performance period. </span></div><div class=\"gs459\"><table class=\"s w5f7 h1b0\" id=\"_db74a178-eda0-4e3e-af0d-d049e40fc451\"><tr><td class=\"c n x1bb y3d4f w5c7 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56a ws2f0\">2024 awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x969 y3d4f w5f8 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56d ws38c\">Range 1<span class=\"_ _399\"> </span></div></td><td class=\"c n x96a y3d4f w5d1 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56d ws38c\">Range 2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a71 w5f9 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws302\">Percentage of teams\u2014ethnicity (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x96b y3a71 w5fa h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws3e3\">13.0%\u201316.5%<span class=\"_ _399\"> </span></div></td><td class=\"c n x96c y3a71 w5fb h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws3e3\">16.5%\u201320.0%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aa6 w5cd h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws317\">Performance condition satisfied (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x96d y3aa6 w5fc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws3e4\">0.75%\u20133%<span class=\"_ _399\"> </span></div></td><td class=\"c n x96e y3aa6 w5fd h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws3e4\">3%\u20133.75%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aee w5fe h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws2f2\">Percentage of teams\u2014gender (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x96f y3aee w5ff h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws3e5\">50%\u201365%<span class=\"_ _399\"> </span></div></td><td class=\"c n x970 y3aee w600 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws3e5\">65%\u201380%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w5cd h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws317\">Performance condition satisfied (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x96d y3947 w5fc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws3e4\">0.75%\u20133%<span class=\"_ _399\"> </span></div></td><td class=\"c n x96e y3947 w5fd h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws3e4\">3%\u20133.75%<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls584 ws32c gs45a\">Awards for 2025 </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gs45b\">These performance shares are subject to a service condition and three performance conditions over the 3<span class=\"_ _0\"></span>-year length of the </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs45c\">performance period. Performance conditions are weighted 60% on<span class=\"ls561 ws306\"> the achievement of a financial<span class=\"ws2fc\"> performance target, 30% on </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws2fc gs45d\">the achievement of a TSR target, and 10% on the achievement of ESG targets. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws304 gs45e\">The financial performance condition is based on the achievement <span class=\"ls560 ws317\">of underlying earnings per share targets at the end of the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws304 gs45f\">performance period. Where underlying EPS is between prescribed <span class=\"ls53d\">targets, the extent to which the financial performance </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs460\">condition is satisfied will be calculated on a straight<span class=\"ls53e ws30a\">-line, pro-rata basis within a defined range.  </span></div><div class=\"gs461\"><table class=\"s w5f2 h1ad\" id=\"_b48034e0-a9bc-4ab2-b2ba-790a4ef50b2a\"><tr><td class=\"c n x1bb y3d44 w5f3 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls56d ws374\">2025 awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x966 y3d44 w5f4 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls578 ws31b\">Range 1<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3945 w5ca h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws2f9\">Underlying EPS (pence)<span class=\"_ _399\"> </span></div></td><td class=\"c n x967 y3945 w5f5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">47.5\u201358.0<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w5cd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws317\">Performance condition satisfied (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x968 y3947 w5f6 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls572 ws2\">12%\u201360%<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fb gs462\">The performance target relating to TSR measures share price performance against a designated comparator group. Where TSR </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws317 gs463\">is between median and upper quartile, the TSR vesting percentage <span class=\"ls53f ws302\">will be calculated on a straight-line, pro-rata basis between </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws303 gs464\">6% and 24%, and where TSR is between upper quartile and uppe<span class=\"ls543 ws2f2\">r decile, the TSR vesting percentage will be calculated on a </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws317 gs465\">straight-line, pro-rata basis between 24% and 30%.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws317 gs466\">The comparator group for awards granted for 2025 onwards is the companies comprised in the FTSE 100 Index at the start of the<span class=\"_ _5\"></span> </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs467\">performance period, excluding financial services and extraction companies. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gs468\">The performance targets relating to ESG are based on the achievement <span class=\"ls54d ws302\">of targets relating to (i) a Protect the Planet conditio<span class=\"_ _5\"></span>n </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws302 gs469\">and (ii) a Tech for Good condition.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs46a\">The Protect the Planet condition will be measured by reference to the reduction in the Group\u2019s Scope 1, 2, and 3 carbon </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53c ws2fd gs46b\">emissions during the performance period. </div><div class=\"gs46c\"><table class=\"s w601 h1ad\" id=\"_8278299f-2f0a-4f2f-a53e-49f432af5ed4\"><tr><td class=\"c n x1bb y3d44 w5f3 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls56d ws374\">2025 awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x971 y3d44 w5f4 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls578 ws31b\">Range 1<span class=\"_ _399\"> </span></div></td><td class=\"c n x972 y3d44 w602 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls536 ws361\">Range 2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aee w5d2 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls543 ws30d\">Reduction in carbon emissions (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x94f y3aee w603 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls551 ws2\">8.6%\u201317.2%<span class=\"_ _399\"> </span></div></td><td class=\"c n x973 y3aee w604 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls551 ws2\">17.2%\u201325.8%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w5cd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws317\">Performance condition satisfied (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x974 y3947 w605 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">1%\u20134%<span class=\"_ _399\"> </span></div></td><td class=\"c n x975 y3947 w606 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5e7 ws2\">4%\u20135%<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws317 gs46e\">The Tech for Good condition will be measured by reference to<span class=\"ls552\"> the Sage suites that have em<span class=\"_ _0\"></span>bedded functionality for carbon </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs46f\">accounting at the end of the performance period. </div><div class=\"gs438\"><table class=\"s w5e4 h1b1\" id=\"_51d19ad7-6717-4c21-896c-e6e2248099c5\"><tr><td></td><td></td><td class=\"t m0 x7af h12f y3d50 ffa fsae fc4 sc0 ls56a ws369\">Performance condition </td></tr><tr><td class=\"c n x1bb y3d51 w5f3 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56d ws374\">2025 awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x976 y3d51 w607 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56a ws336\">Access to carbon accounting functionality through Sage suites<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x58c h12f y3d52 ffa fsae fc4 sc0 ls56f ws314\">satisfied (%) </td></tr><tr><td class=\"c n x1bb y3d53 w5e7 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54b ws354\">Threshold 1<span class=\"_ _399\"> </span></div></td><td class=\"c n x977 y3d53 w608 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws308\">No Sage Active suites<span class=\"_ _399\"> </span></div></td><td class=\"c n x978 y3d53 w609 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5e6 ws2\">0%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3d54 w60a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws31f\">Threshold 2<span class=\"_ _399\"> </span></div></td><td class=\"c n x979 y3d54 w60b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53e ws2f2\">Sage for Sage Active suite in France<span class=\"_ _399\"> </span></div></td><td class=\"c n x97a y3d54 w5ec h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">1%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d55 ff9 fsaf fc4 sc0 ls550 ws2f7\">Threshold 3 </td><td class=\"c n x97b y3d56 w60c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws2fd\">Sage for Sage Active suite in France, Spain, and Germany<span class=\"_ _399\"> </span></div></td><td class=\"c n x97c y3d56 w60d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5e6 ws2\">4%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d57 ff9 fsaf fc4 sc0 ls545 ws2f5\">Threshold 4 </td><td class=\"t m0 x97d h131 y3d58 ff9 fsaf fc4 sc0 ls547 ws2fd\">Sage for Sage Active suite in France, <span class=\"ls53f ws30d\">Spain<span class=\"_ _0\"></span>, and Germany, and Sage Distribution</span><span class=\"ls53f ws30d\"> </span></td><td class=\"t m0 x403 h130 y3d58 ffa fsaf fc4 sc0 ls597 ws2\">5% </td></tr><tr><td></td><td class=\"t m0 x5e6 h131 y3d59 ff9 fsaf fc4 sc0 ls54f ws2fc\">and Manufacturing Operations (SDMO) suite </td><td></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53c ws2f4 gs470\">Awards were valued using the Monte Carlo option pricing mode<span class=\"ls53d ws302\">l. Performance conditions were included in the fair value </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs471\">calculations, which were based on observable market prices at<span class=\"ls53e ws301\"> grant date. All options grante<span class=\"ls541 ws317\">d under performance share awards </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2fc gs472\">have an exercise price of \u00a3nil. The fair value per awards grante<span class=\"ls552 ws317\">d and the assumptions used in the calculation are as<span class=\"_ _5\"></span> follows: </span></div><div class=\"gs459\"><table class=\"s w60e h1b2\" id=\"_06bd45e8-756d-4d92-89cd-d1bd0e8fcf22\"><tr><td></td><td class=\"t m0 x238 h12f y3d5a ffa fsae fc4 sc0 ls592 ws2\">December </td><td class=\"t m0 x89f h12f y3d5a ffa fsae fc4 sc0 ls578 ws336\">February  </td></tr><tr><td class=\"t m0 x1c1 h12f y3d5b ffa fsae fc4 sc0 ls569 ws313\">Grant date  </td><td class=\"t m0 x914 h12f y3d5b ffa fsae fc4 sc0 ls55b ws2\">2024 </td><td class=\"t m0 x287 h12f y3d5b ffa fsae fc4 sc0 ls536 ws2\">2025 </td></tr><tr><td class=\"c n x1bb y3d5c w60f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b8 ws317\">Share price at grant date (\u00a3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x97e y3d5c w610 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53f ws2\">13.12<span class=\"_ _399\"> </span></div></td><td class=\"c n x97f y3d5c w611 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53f ws2\">13.12<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3d5d w612 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ab ws2fc\">Number of employees<span class=\"_ _399\"> </span></div></td><td class=\"c n x980 y3d5d w462 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">7<span class=\"_ _399\"> </span></div></td><td class=\"c n x981 y3d5d w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d5e ff9 fsaf fc4 sc0 ls5af ws2f4\">Shares under award  </td><td class=\"c n x982 y3d5f w613 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">390,906<span class=\"_ _399\"> </span></div></td><td class=\"c n x983 y3d5f w614 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">484,630<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d60 ff9 fsaf fc4 sc0 ls5a9 ws308\">Vesting period (years)  </td><td class=\"c n x1ce y3d61 w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x984 y3d61 w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d62 ff9 fsaf fc4 sc0 ls5ac ws2f1\">Expected volatility  </td><td class=\"c n x985 y3aea w615 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">25.3%<span class=\"_ _399\"> </span></div></td><td class=\"c n x986 y3aea w616 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">24.3%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d63 ff9 fsaf fc4 sc0 ls5b0 ws3d3\">Award life (years)  </td><td class=\"c n x1ce y3aeb w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x984 y3aeb w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d64 ff9 fsaf fc4 sc0 ls5b9 ws3e6\">Expected life (years)  </td><td class=\"c n x1ce y3aed w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x984 y3aed w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d65 ff9 fsaf fc4 sc0 ls5b8 ws30a\">Risk-free rate  </td><td class=\"c n x985 y3aef w617 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">3.98%<span class=\"_ _399\"> </span></div></td><td class=\"c n x987 y3aef w618 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">3.98%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d66 ff9 fsaf fc4 sc0 ls5b0 ws2fd\">Fair value per award (\u00a3) </td><td class=\"c n x988 y3948 w619 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54b ws2\">9.78<span class=\"_ _399\"> </span></div></td><td class=\"c n x989 y3948 w61a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54b ws2\">9.73<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"gs473\"><table class=\"s w61b h1b3\" id=\"_132a74bb-1e92-402e-9fe8-8f6416e2c613\"><tr><td></td><td class=\"t m0 x1f4 h12e y3d67 ff9 fsae fc4 sc0 ls595 ws3e7\">December  </td><td class=\"t m0 x8b8 h12e y3d67 ff9 fsae fc4 sc0 ls55a ws3b5\">February  </td><td class=\"t m0 x98a h12e y3d67 ff9 fsae fc4 sc0 ls536 ws359\">May  </td></tr><tr><td class=\"t m0 x1c1 h12f y3d68 ffa fsae fc4 sc0 ls569 ws313\">Grant date  </td><td class=\"t m0 x66b h12e y3d68 ff9 fsae fc4 sc0 ls55a ws2\">2023 </td><td class=\"t m0 x28b h12e y3d68 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td><td class=\"t m0 x1b6 h12e y3d68 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"c n x1bb y3d69 w61c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ac ws2f2\">Share price at grant date (\u00a3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x98b y3d69 w61d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ac ws2f2\">11.30<span class=\"_ _399\"> </span></div></td><td class=\"c n x98c y3d69 w61e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ac ws2f2\">11.74<span class=\"_ _399\"> </span></div></td><td class=\"c n x98d y3d69 w61f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ac ws2f2\">10.87<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3d6a w612 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ab ws2fc\">Number of employees<span class=\"_ _399\"> </span></div></td><td class=\"c n x98e y3d6a w620 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws3e8\">8<span class=\"_ _399\"> </span></div></td><td class=\"c n x98f y3d6a w621 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws3e8\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x990 y3d6a w74 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws3e8\">2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3d6b w622 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">Shares under award<span class=\"_ _399\"> </span></div></td><td class=\"c n x991 y3d6b w623 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">466,758<span class=\"_ _399\"> </span></div></td><td class=\"c n x992 y3d6b w624 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">241,514<span class=\"_ _399\"> </span></div></td><td class=\"c n x993 y3d6b w625 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">47,458<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3d6c w626 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws308\">Vesting period (years)<span class=\"_ _399\"> </span></div></td><td class=\"c n x994 y3d6c w627 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a8 ws3e9\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x995 y3d6c w5b0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a8 ws3e9\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x996 y3d6c w627 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a8 ws3e9\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3d6d w628 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ac ws2f1\">Expected volatility<span class=\"_ _399\"> </span></div></td><td class=\"c n x997 y3d6d w629 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b4 ws3ea\">23.4%<span class=\"_ _399\"> </span></div></td><td class=\"c n x998 y3d6d w62a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b4 ws3ea\">23.0%<span class=\"_ _399\"> </span></div></td><td class=\"c n x999 y3d6d w62b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b4 ws3ea\">24.3%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3d6e w62c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b0 ws3d3\">Award life (years)<span class=\"_ _399\"> </span></div></td><td class=\"c n x99a y3d6e w5b0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a8 ws3e9\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x99b y3d6e w627 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a8 ws3e9\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x99c y3d6e w5b0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a8 ws3e9\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aec w62d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b9 ws3e6\">Expected life (years)<span class=\"_ _399\"> </span></div></td><td class=\"c n x99d y3aec w5b0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a8 ws3e9\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x99e y3aec w5b0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a8 ws3e9\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x99f y3aec w627 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a8 ws3e9\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aee w62e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ac ws306\">Risk-free rate<span class=\"_ _399\"> </span></div></td><td class=\"c n x9a0 y3aee w351 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ab ws3eb\">4.17%<span class=\"_ _399\"> </span></div></td><td class=\"c n x9a1 y3aee w62f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ab ws3eb\">3.72%<span class=\"_ _399\"> </span></div></td><td class=\"c n x9a2 y3aee w630 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ab ws3eb\">4.25%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w631 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b8 ws317\">Fair value per award (\u00a3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9a3 y3947 w140 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b8 ws317\">8.82<span class=\"_ _399\"> </span></div></td><td class=\"c n x9a4 y3947 w632 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b8 ws317\">8.91<span class=\"_ _399\"> </span></div></td><td class=\"c n x9a5 y3947 w633 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b8 ws317\">10.00<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54d ws302 gs474\">The expected volatility is based on historical volatility over the last three years. The expected life is the average expecte<span class=\"_ _5\"></span>d </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs475\">period to exercise. The risk-free rate of return is the yield on <span class=\"ls54b ws2f2\">zero-coupon UK government bonds <span class=\"ls53d ws300\">of a term consistent with the </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs476\">assumed award life. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2f2 gs478\">A reconciliation of award movements over the year is shown below: </div><div class=\"gse1\"><table class=\"s w634 h1b4\" id=\"_7481e7e5-b057-4ecb-a660-159d873ce4ef\"><tr><td></td><td></td><td class=\"c n x9a6 y3d6f w547 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls536 ws2\">2025<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x9a7 y3d6f w635 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls538 ws3ec\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5a7 h12f y3d70 ffa fsae fc4 sc0 ls536 ws2\">Weighted </td><td></td><td class=\"t m0 x9a8 h12e y3d71 ff9 fsae fc4 sc0 ls56d ws3ab\">Weighted  </td></tr><tr><td></td><td></td><td class=\"t m0 x9a9 h12f y3d72 ffa fsae fc4 sc0 ls595 ws3ed\">average  </td><td></td><td class=\"t m0 x4a3 h12e y3d73 ff9 fsae fc4 sc0 ls577 ws3ac\">average  </td></tr><tr><td></td><td></td><td class=\"t m0 x28a h12f y3d74 ffa fsae fc4 sc0 ls56a ws3ee\">exercise  </td><td></td><td class=\"t m0 x380 h12e y3d75 ff9 fsae fc4 sc0 ls5a4 ws3a1\">exercise  </td></tr><tr><td></td><td class=\"t m0 x5a2 h12f y3d76 ffa fsae fc4 sc0 ls56d ws361\">Number  </td><td class=\"t m0 x423 h12f y3d76 ffa fsae fc4 sc0 ls56a ws2\">price </td><td class=\"t m0 x533 h12e y3d77 ff9 fsae fc4 sc0 ls55b ws2\">Number </td><td class=\"t m0 x1b6 h12e y3d78 ff9 fsae fc4 sc0 ls535 ws314\">price  </td></tr><tr><td></td><td class=\"t m0 x5e7 h12f y3d79 ffa fsae fc4 sc0 ls538 ws2\">\u2019000s </td><td class=\"t m0 x3bc h12f y3d79 ffa fsae fc4 sc0 ls55b ws2\">\u00a3 </td><td class=\"t m0 x1da h12e y3d79 ff9 fsae fc4 sc0 ls577 ws2\">\u2019000s </td><td class=\"t m0 x9aa h12e y3d7a ff9 fsae fc4 sc0 ls577 ws2\">\u00a3 </td></tr><tr><td class=\"c n x1bb y3b62 w636 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws2f2\">Outstanding at 1 October<span class=\"_ _399\"> </span></div></td><td class=\"c n x9ab y3b62 w637 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">2,842<span class=\"_ _399\"> </span></div></td><td class=\"c n x9ac y3b62 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9ad y3b62 w638 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a8 ws3ef\">2,447<span class=\"_ _399\"> </span></div></td><td class=\"c n x9ae y3b62 w639 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a8 ws3ef\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y399b w63a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5c1 ws30b\">Awarded<span class=\"_ _399\"> </span></div></td><td class=\"c n x9af y399b w63b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">876<span class=\"_ _399\"> </span></div></td><td class=\"c n x9b0 y399b wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9b1 y399b w63c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b3 ws3f0\">756<span class=\"_ _399\"> </span></div></td><td class=\"c n x9b2 y399b w63d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b3 ws3f0\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d7b ff9 fsaf fc4 sc0 ls5b8 ws3f1\">Forfeited  </td><td class=\"c n x9b3 y3b28 w31 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">(44)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9b4 y3b28 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9b5 y3b28 w63e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b0 ws3f2\">(210)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9b6 y3b28 w63f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b0 ws3f2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d7c ff9 fsaf fc4 sc0 ls5ad ws2f6\">Exercised  </td><td class=\"c n x9b7 y399f w2ba h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53f ws2\">(546)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9b8 y399f wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9b9 y399f w640 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5e8 ws3f3\">(151)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9ba y399f w641 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5e8 ws3f3\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3d7d ffa fsaf fc4 sc0 ls5b7 ws304\">Outstanding at 30 September  </td><td class=\"c n x540 y39c7 w642 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54b ws2\">3,128<span class=\"_ _399\"> </span></div></td><td class=\"c n x9bb y39c7 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9bc y39c7 w643 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a8 ws3ef\">2,842<span class=\"_ _399\"> </span></div></td><td class=\"c n x9bd y39c7 w639 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a8 ws3ef\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w644 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5a8 ws302\">Exercisable at 30 September<span class=\"_ _399\"> </span></div></td><td class=\"c n x9be y3947 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9bf y3947 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9c0 y3947 w39e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5e9 ws3f4\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9c1 y3947 w247 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5e9 ws3f4\">\u2013<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"gs479\"><table class=\"s w634 h1b5\" id=\"_9f12529f-464f-403c-9b0a-773ee4940347\"><tr><td></td><td></td><td class=\"c n x9c2 y3d7e w547 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls536 ws2\">2025<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x9c3 y3d7e w635 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls538 ws3f5\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5a7 h12f y3d7f ffa fsae fc4 sc0 ls536 ws2\">Weighted </td><td></td><td class=\"t m0 x9a8 h12e y3d80 ff9 fsae fc4 sc0 ls56d ws2\">Weighted </td></tr><tr><td></td><td></td><td class=\"t m0 x9a9 h12f y3d81 ffa fsae fc4 sc0 ls595 ws3ed\">average  </td><td></td><td class=\"t m0 x4a3 h12e y3d82 ff9 fsae fc4 sc0 ls577 ws31c\">average  </td></tr><tr><td></td><td></td><td class=\"t m0 x535 h12f y3d83 ffa fsae fc4 sc0 ls538 ws2\">remaining </td><td></td><td class=\"t m0 x4de h12e y3d84 ff9 fsae fc4 sc0 ls578 ws2\">remaining </td></tr><tr><td></td><td></td><td class=\"t m0 x5a7 h12f y3d85 ffa fsae fc4 sc0 ls56b ws313\">life years <span class=\"_ _114\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td class=\"t m0 x57b h12e y3d86 ff9 fsae fc4 sc0 ls570 ws347\">life years </td></tr><tr><td class=\"c n x1bb y3d87 w645 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls538 ws369\">Range of exercise prices<span class=\"_ _399\"> </span></div></td><td class=\"c n x9c4 y3d87 w646 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls536 ws2\">Expected<span class=\"_ _399\"> </span></div></td><td class=\"c n x9c5 y3d87 w647 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls538 ws2\">Contractual<span class=\"_ _399\"> </span></div></td><td class=\"c n x9c6 y3d87 w648 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls577 ws3f6\">Expected<span class=\"_ _399\"> </span></div></td><td class=\"c n x9c7 y3d87 w649 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls577 ws3f6\">Contractual<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w64a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5c1 ws2\">N/A<span class=\"_ _399\"> </span></div></td><td class=\"c n x9c8 y3947 w64b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5b3 ws2\">0.9<span class=\"_ _399\"> </span></div></td><td class=\"c n x9c9 y3947 w64b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5b3 ws2\">0.9<span class=\"_ _399\"> </span></div></td><td class=\"c n x9ca y3947 w64c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5e9 ws3f7\">0.9<span class=\"_ _399\"> </span></div></td><td class=\"c n x9cb y3947 w64c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5e9 ws3f7\">0.9<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls59d ws3f8 gs47a\">Restricted Share Awards  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs47b\">Restricted Share Awards granted under the Group\u2019s RSP and<span class=\"ls53f ws308\"> LTIP are issued to colleagues who contribute to Sage\u2019s </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fc gs47c\">strategic outcomes.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs47d\">These contingent share awards are made primarily with service conditions. Executive Directors are not perm<span class=\"_ _0\"></span>itted to participate </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws302 gs47e\">in the RSP and shares are either purchased in the market or treasury shares are utilised to satisfy vesting awards. These award<span class=\"_ _0\"></span><span class=\"ls560 ws2\">s </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs47f\">primarily have service conditions, and their fair values are equa<span class=\"ls53f\">l to the share price on the date of grant. During the year </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws300 gs480\">4,274,238 (2024: 4,115,981) awards were made<span class=\"ls560 ws30a\">, with fair values ranging from 12.30p to 13.12p. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2f2 gs481\">A reconciliation of award movements over the year is shown below: </div><div class=\"gs482\"><table class=\"s w64d h1b6\" id=\"_155eefe5-7e70-474a-8716-6a11c17ac6aa\"><tr><td></td><td></td><td class=\"c n x9cc y3d88 w363 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls536 ws2\">2025<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x9cd y3d88 w64e h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls538 ws3ec\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x237 h12f y3d89 ffa fsae fc4 sc0 ls536 ws2\">Weighted </td><td></td><td class=\"t m0 x1f3 h12e y3d8a ff9 fsae fc4 sc0 ls56d ws3ed\">Weighted  </td></tr><tr><td></td><td></td><td class=\"t m0 x5e8 h12f y3d8b ffa fsae fc4 sc0 ls595 ws3ed\">average  </td><td></td><td class=\"t m0 x380 h12e y3d8c ff9 fsae fc4 sc0 ls577 ws36c\">average  </td></tr><tr><td></td><td></td><td class=\"t m0 x37f h12f y3d8d ffa fsae fc4 sc0 ls56a ws3ee\">exercise  </td><td></td><td class=\"t m0 x401 h12e y3d8e ff9 fsae fc4 sc0 ls5c6 ws3a1\">exercise  </td></tr><tr><td></td><td class=\"t m0 x534 h12f y3d8f ffa fsae fc4 sc0 ls56d ws35f\">Number  </td><td class=\"t m0 x722 h12f y3d8f ffa fsae fc4 sc0 ls577 ws3c9\">price  </td><td class=\"t m0 x533 h12e y3d90 ff9 fsae fc4 sc0 ls538 ws31b\">Number  </td><td class=\"t m0 x287 h12e y3d91 ff9 fsae fc4 sc0 ls535 ws374\">price  </td></tr><tr><td></td><td class=\"t m0 x5a6 h12f y3d92 ffa fsae fc4 sc0 ls56a ws2\">\u2019000s </td><td class=\"t m0 x66c h12f y3d92 ffa fsae fc4 sc0 ls595 ws2\">\u00a3 </td><td class=\"t m0 x243 h12e y3d92 ff9 fsae fc4 sc0 ls577 ws2\">\u2019000s </td><td class=\"t m0 x9ce h12e y3d93 ff9 fsae fc4 sc0 ls538 ws2\">\u00a3 </td></tr><tr><td class=\"c n x1bb y3999 w636 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f2\">Outstanding at 1 October<span class=\"_ _399\"> </span></div></td><td class=\"c n x9cf y3999 w64f h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">15,043<span class=\"_ _399\"> </span></div></td><td class=\"c n x9d0 y3999 w650 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls7 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9d1 y3999 w651 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws3f9\">18,634<span class=\"_ _399\"> </span></div></td><td class=\"c n x9d2 y3999 w63d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws3f9\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3d94 w63a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5c1 ws2\">Awarded<span class=\"_ _399\"> </span></div></td><td class=\"c n x9d3 y3d94 w652 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54b ws2\">4,274<span class=\"_ _399\"> </span></div></td><td class=\"c n x9d4 y3d94 w650 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls7 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9d5 y3d94 w653 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws3fa\">4,116<span class=\"_ _399\"> </span></div></td><td class=\"c n x9d6 y3d94 w639 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws3fa\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d95 ff9 fsaf fc4 sc0 ls5b8 ws3f1\">Forfeited  </td><td class=\"c n x9b7 y399d w4ea h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls543 ws2\">(975)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9d7 y399d w650 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls7 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9d8 y399d w654 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b0 ws3fb\">(1,372)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9d9 y399d w655 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b0 ws3fb\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d96 ff9 fsaf fc4 sc0 ls5ad ws2f6\">Exercised  </td><td class=\"c n x545 y399f w656 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls561 ws2\">(4,807)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9da y399f w650 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls7 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9db y399f w657 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b8 ws3fc\">(6,335)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9dc y399f w655 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b8 ws3fc\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3d97 ffa fsaf fc4 sc0 ls5c1 ws2f5\">Outstanding at 30 September </td><td class=\"c n x9dd y39e6 w658 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls561 ws2\">13,535<span class=\"_ _399\"> </span></div></td><td class=\"c n x9de y39e6 w650 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls7 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9df y39e6 w659 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b3 ws3fd\">15,043<span class=\"_ _399\"> </span></div></td><td class=\"c n x9e0 y39e6 w65a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b3 ws3fd\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w65b h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5b1 ws304\">Exercisable at 30 September<span class=\"_ _399\"> </span></div></td><td class=\"c n x9e1 y3947 w65c h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls7 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9e2 y3947 w650 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls7 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9e3 y3947 w247 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5e9 ws3fe\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9e4 y3947 w39e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5e9 ws3fe\">\u2013<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"gs483\"><table class=\"s w65d h1b7\" id=\"_d58a9ca6-2ea1-4b36-9421-26ea46dfe5c3\"><tr><td></td><td></td><td class=\"c n x9e5 y3d98 w363 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls536 ws2\">2025<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x9e6 y3d98 w65e h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls56a ws3ec\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5a7 h12f y3d99 ffa fsae fc4 sc0 ls536 ws2\">Weighted </td><td></td><td class=\"t m0 x9a8 h12e y3d9a ff9 fsae fc4 sc0 ls56d ws2\">Weighted </td></tr><tr><td></td><td></td><td class=\"t m0 x9a9 h12f y3d9b ffa fsae fc4 sc0 ls595 ws2\">average </td><td></td><td class=\"t m0 x4a3 h12e y3d9c ff9 fsae fc4 sc0 ls577 ws2\">average </td></tr><tr><td></td><td></td><td class=\"t m0 x535 h12f y3d9d ffa fsae fc4 sc0 ls538 ws2\">remaining </td><td></td><td class=\"t m0 x4de h12e y3d9e ff9 fsae fc4 sc0 ls578 ws2\">remaining </td></tr><tr><td></td><td></td><td class=\"t m0 x5a7 h12f y3d9f ffa fsae fc4 sc0 ls577 ws373\">life years <span class=\"_ _114\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td class=\"t m0 x57b h12e y3d9f ff9 fsae fc4 sc0 ls5c6 ws358\">life years </td></tr><tr><td class=\"c n x1bb y3d87 w645 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls538 ws369\">Range of exercise prices<span class=\"_ _399\"> </span></div></td><td class=\"c n x9c4 y3d87 w65f h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls595 ws2\">Expected<span class=\"_ _399\"> </span></div></td><td class=\"c n x9e7 y3d87 w647 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls538 ws2\">Contractual<span class=\"_ _399\"> </span></div></td><td class=\"c n x9e8 y3d87 w660 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls56b ws3ff\">Expected<span class=\"_ _399\"> </span></div></td><td class=\"c n x9e9 y3d87 w661 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls56b ws3ff\">Contractual<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w64a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5c1 ws2\">N/A<span class=\"_ _399\"> </span></div></td><td class=\"c n x9ea y3947 w662 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5e3 ws2\">1.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x384 y3947 w662 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5e3 ws2\">1.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x9eb y3947 w5d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5bb ws400\">1.3<span class=\"_ _399\"> </span></div></td><td class=\"c n x9ec y3947 w5d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5bb ws400\">1.3<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls58d ws335 gs485\">Other Plans </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs486\">Other plans comprise The Sage Save and Share Plan (the \u201cSave <span class=\"ls54f ws2f4\">and Share Plan\u201d), the Colleague Stock Purchase Plan (the \u201cCSPP\u201d) </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws306 gs487\">and acquisition options. These are not considered to be materia<span class=\"ls53e ws301\">l to the Group\u2019s overall shar<span class=\"_ _0\"></span><span class=\"ls53c ws2fd\">e-based payment arrangements. </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws304 gs488\">The key aspects of the Group\u2019s share opt<span class=\"ls548 ws2f8\">ion arrangements are explained below. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2f2 gs489\">The Save and Share Plan is a savings-related share option plan<span class=\"_ _0\"></span><span class=\"ls561 ws306\"> for employees of the Group and is available to employees in </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs48a\">the majority of countries in which the Group operates. The UK <span class=\"ls548 ws302\">plan is an HMRC-approved savings-related share option scheme, </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs48b\">and similar arrangements apply in other countries where they are <span class=\"ls53d ws300\">available. The fair value of the options is expensed over </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws309 gs48c\">the service period of three years, with a forfeiture assu<span class=\"ls561 ws306\">mption included for any anticipated lapses as employees leave </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs48d\">the Group. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs48e\">During the year, 1,132,772</div><div class=\"t m0 h144 ff21 fsb1 fc4 sc0 ls7 ws2 gs48f\"><span class=\"_ gs490\"> </span><span class=\"ff9 fsaf ls552 ws309\">(2024: 1,423,017) options were granted <span class=\"ls53c ws2fd\">under the terms of the Save and Share Plan. </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws303 gs491\">The CSPP is an employee share purchase pl<span class=\"ls53f ws2fd\">an and is available to employees within th<span class=\"_ _0\"></span><span class=\"ls552 ws2fc\">e USA. The fair value of the options is </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs492\">expensed over the service period of six months, with a forfeiture<span class=\"ls543\"> assumption included for any anticipated lapses as employees </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws308 gs493\">leave the Group. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws308 gs494\">During the year, 201,585</div><div class=\"t m0 h144 ff21 fsb1 fc4 sc0 ls7 ws2 gs495\"><span class=\"_ gs490\"> </span><span class=\"ff9 fsaf ls53d ws2fc\">(2024: 197,730) shares were purchas<span class=\"ls54f ws2f8\">ed under the terms of the CSPP.  </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws302 gs496\">As part of certain acquisitions, the Group awards certain employees<span class=\"ls560 ws306\"> with options proportional to pr<span class=\"_ _0\"></span><span class=\"ws30d\">eviously held options in the<span class=\"ls7 ws2\"> </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws317 gs497\">company acquired. No (2024: nil) options <span class=\"ls548 ws302\">have been granted in the year and no (202<span class=\"ls552 ws2fc\">4: \u00a3nil) costs have been incurred to the </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fb gs498\">income statement in respect of these acquisition options.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fd gs499\">A reconciliation of historic acquisition award movements over the year is shown below: </div><div class=\"gs49a\"><table class=\"s w634 h1b8\" id=\"_be37bcf0-f23e-470c-9a9d-930f445c5242\"><tr><td></td><td></td><td class=\"c n x9ed y3da0 w547 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls536 ws2\">2025<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x9ee y3da0 w635 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls538 ws401\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5a7 h12f y3da1 ffa fsae fc4 sc0 ls536 ws2\">Weighted </td><td></td><td class=\"t m0 x9a8 h12e y3da2 ff9 fsae fc4 sc0 ls56d ws3e7\">Weighted  </td></tr><tr><td></td><td></td><td class=\"t m0 x9a9 h12f y3da3 ffa fsae fc4 sc0 ls595 ws3ed\">average  </td><td></td><td class=\"t m0 x4a3 h12e y3da4 ff9 fsae fc4 sc0 ls577 ws3ac\">average  </td></tr><tr><td></td><td></td><td class=\"t m0 x28a h12f y3da5 ffa fsae fc4 sc0 ls56a ws3e7\">exercise  </td><td></td><td class=\"t m0 x380 h12e y3da6 ff9 fsae fc4 sc0 ls5a4 ws3a1\">exercise  </td></tr><tr><td></td><td class=\"t m0 x5a2 h12f y3da7 ffa fsae fc4 sc0 ls56d ws364\">Number  </td><td class=\"t m0 x423 h12f y3da7 ffa fsae fc4 sc0 ls577 ws3c9\">price  </td><td class=\"t m0 x4da h12e y3da8 ff9 fsae fc4 sc0 ls595 ws3ba\">Number  </td><td class=\"t m0 x1b6 h12e y3da9 ff9 fsae fc4 sc0 ls535 ws314\">price  </td></tr><tr><td></td><td class=\"t m0 x5e7 h12f y3daa ffa fsae fc4 sc0 ls538 ws2\">\u2019000s </td><td class=\"t m0 x8b9 h12f y3daa ffa fsae fc4 sc0 ls595 ws2\">\u00a3 </td><td class=\"t m0 x1da h12e y3daa ff9 fsae fc4 sc0 ls577 ws2\">\u2019000s </td><td class=\"t m0 x9aa h12e y3dab ff9 fsae fc4 sc0 ls577 ws2\">\u00a3 </td></tr><tr><td class=\"c n x1bb y3d94 w636 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f2\">Outstanding at 1 October<span class=\"_ _399\"> </span></div></td><td class=\"c n x9ef y3d94 w663 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2\">533<span class=\"_ _399\"> </span></div></td><td class=\"c n x9f0 y3d94 w357 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls545 ws2\">3.62<span class=\"_ _399\"> </span></div></td><td class=\"c n x9f1 y3d94 w664 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws402\">705<span class=\"_ _399\"> </span></div></td><td class=\"c n x9f2 y3d94 w665 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws402\">3.28<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y399d w666 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b8 ws3f1\">Forfeited<span class=\"_ _399\"> </span></div></td><td class=\"c n x9f3 y399d w667 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53f ws2\">(29)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9f4 y399d w668 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2\">0.92<span class=\"_ _399\"> </span></div></td><td class=\"c n x9f5 y399d wc4 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ac ws403\">(42)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9f6 y399d w669 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ac ws403\">0.83<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3dac ff9 fsaf fc4 sc0 ls5ad ws2f6\">Exercised  </td><td class=\"c n x9f7 y399f w66a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53d ws2\">(232)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9f8 y399f w66b h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54b ws2\">5.08<span class=\"_ _399\"> </span></div></td><td class=\"c n x9f9 y399f w66c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b9 ws404\">(130)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9fa y399f wc3 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b9 ws404\">2.66<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3dad ffa fsaf fc4 sc0 ls5c1 ws2f5\">Outstanding at 30 September </td><td class=\"c n x9fb y39e6 w66d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">272<span class=\"_ _399\"> </span></div></td><td class=\"c n x9fc y39e6 w4c4 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2\">3.37<span class=\"_ _399\"> </span></div></td><td class=\"c n x9fd y39e6 w66e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws405\">533<span class=\"_ _399\"> </span></div></td><td class=\"c n x9fe y39e6 w66f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws405\">3.62<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w670 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5b1 ws317\">Exercisable at 30 September<span class=\"_ _399\"> </span></div></td><td class=\"c n x9ff y3947 w671 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2\">272<span class=\"_ _399\"> </span></div></td><td class=\"c n xa00 y3947 w4c4 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2\">3.37<span class=\"_ _399\"> </span></div></td><td class=\"c n xa01 y3947 w66e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws405\">533<span class=\"_ _399\"> </span></div></td><td class=\"c n xa02 y3947 w66f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws405\">3.62<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"gs49b\"><table class=\"s w672 h1b9\" id=\"_b867bca8-32bd-4d5f-8f9f-6a06739eaf0f\"><tr><td></td><td></td><td class=\"c n x9e5 y3d7e w363 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls536 ws2\">2025<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x9e6 y3d7e w64e h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls538 ws3ec\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5a7 h12f y3dae ffa fsae fc4 sc0 ls536 ws2\">Weighted </td><td></td><td class=\"t m0 x9a8 h12e y3daf ff9 fsae fc4 sc0 ls56d ws2\">Weighted </td></tr><tr><td></td><td></td><td class=\"t m0 x9a9 h12f y3db0 ffa fsae fc4 sc0 ls595 ws2\">average </td><td></td><td class=\"t m0 x4a3 h12e y3db1 ff9 fsae fc4 sc0 ls577 ws2\">average </td></tr><tr><td></td><td></td><td class=\"t m0 x535 h12f y3db2 ffa fsae fc4 sc0 ls538 ws2\">remaining </td><td></td><td class=\"t m0 x4de h12e y3db3 ff9 fsae fc4 sc0 ls578 ws2\">remaining </td></tr><tr><td></td><td></td><td class=\"t m0 x5a7 h12f y3db4 ffa fsae fc4 sc0 ls56b ws313\">life years <span class=\"_ _114\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td class=\"t m0 x57b h12e y3db5 ff9 fsae fc4 sc0 ls5c6 ws358\">life years </td></tr><tr><td class=\"c n x1bb y3d87 w645 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls538 ws369\">Range of exercise prices<span class=\"_ _399\"> </span></div></td><td class=\"c n x9c4 y3d87 w65f h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls595 ws2\">Expected<span class=\"_ _399\"> </span></div></td><td class=\"c n x9e7 y3d87 w647 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls538 ws2\">Contractual<span class=\"_ _399\"> </span></div></td><td class=\"c n x9e8 y3d87 w673 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls577 ws3ff\">Expected<span class=\"_ _399\"> </span></div></td><td class=\"c n xa03 y3d87 w649 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls577 ws3ff\">Contractual<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w674 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ae ws2\">72p\u2013702p<span class=\"_ _399\"> </span></div></td><td class=\"c n xa04 y3947 w675 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5ea ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa05 y3947 w676 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls599 ws2\">1.5<span class=\"_ _399\"> </span></div></td><td class=\"c n xa06 y3947 w639 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws406\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa07 y3947 w677 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws406\">1.5<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls588 ws330 gs49d\">13.3 Other reserves </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2f2 gs49e\">All components of other reserves are presented on a consolidated basis on the face of the consolidated statement of changes </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls549 ws2f6 gs49f\">in equity.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs4a0\">On transition to IFRS 9, an equity classification adjustment<span class=\"ls54f ws2fc\"> was recognised for which \u00a33m was credited to the translation </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs4a1\">reserve and \u00a31m to the cash flow hedging reserve, o<span class=\"ls54f ws2fc\">ffset by \u00a34m debited to the cost of hedging reserve. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws302 gs4a2\">An adjustment between the cost of hedging reserve and retained ea<span class=\"ls53f ws308\">rnings of \u00a31m was also recognised on transition to reflect the<span class=\"ls7 ws2\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs4a3\">cumulative effect of hedging costs that would have been amortis<span class=\"ls53c ws2fd\">ed to the income statement under<span class=\"ls552 ws309\"> IFRS 9 over the life of the </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs4a4\">Group\u2019s existing hedging arrangements up to the date of adoption. </div><div class=\"gs4a5\"><table class=\"s w678 h1ba\" id=\"_ecb68ba0-5752-4335-8ba8-653cd2046258\"><tr><td></td><td></td><td class=\"t m0 x3dc h12f y3db6 ffa fsae fc4 sc0 ls55a ws372\">Cash flow </td><td class=\"t m0 x312 h12f y3db6 ffa fsae fc4 sc0 ls538 ws369\">Cost of </td><td></td><td class=\"t m0 xa08 h12f y3db6 ffa fsae fc4 sc0 ls538 ws2\">Treasury </td><td class=\"t m0 x1b8 h12f y3db6 ffa fsae fc4 sc0 ls569 ws2\">Capital </td><td></td></tr><tr><td></td><td class=\"t m0 xa09 h12f y3db7 ffa fsae fc4 sc0 ls569 ws2\">Translation </td><td class=\"t m0 xa0a h12f y3db7 ffa fsae fc4 sc0 ls536 ws2\">hedging </td><td class=\"t m0 x81c h12f y3db7 ffa fsae fc4 sc0 ls536 ws2\">hedging </td><td class=\"t m0 x3dd h12f y3db7 ffa fsae fc4 sc0 ls56d ws2\">Merger </td><td class=\"t m0 x8a7 h12f y3db7 ffa fsae fc4 sc0 ls538 ws2\">share </td><td class=\"t m0 x286 h12f y3db7 ffa fsae fc4 sc0 ls596 ws2\">Redemption </td><td></td></tr><tr><td></td><td class=\"t m0 xa0b h12f y3db8 ffa fsae fc4 sc0 ls569 ws2\">reserve </td><td class=\"t m0 xa0c h12f y3db8 ffa fsae fc4 sc0 ls55a ws2\">reserve </td><td class=\"t m0 x420 h12f y3db8 ffa fsae fc4 sc0 ls56b ws360\">reserve  </td><td class=\"t m0 x451 h12f y3db8 ffa fsae fc4 sc0 ls56b ws360\">reserve  </td><td class=\"t m0 x8a5 h12f y3db8 ffa fsae fc4 sc0 ls55a ws2\">reserve </td><td class=\"t m0 x1b8 h12f y3db8 ffa fsae fc4 sc0 ls56b ws360\">reserve  </td><td class=\"t m0 x239 h12f y3db8 ffa fsae fc4 sc0 ls570 ws315\">Total  </td></tr><tr><td class=\"t m0 x1c1 h130 y3db9 ffa fsaf fc4 sc0 ls543 ws2f4\">Other reserves can be analysed as follows: </td><td class=\"t m0 xa0d h12f y3dba ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x62f h12f y3dba ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 xa0e h12f y3dba ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x37f h12f y3dba ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 xa0f h12f y3dba ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 xa10 h12f y3dba ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3dba ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3dbb w460 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws2f2\">At 1 October 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n xa11 y3dbb w82 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">23<span class=\"_ _399\"> </span></div></td><td class=\"c n xa12 y3dbb w467 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n xa13 y3dbb wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa14 y3dbb w4a9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">61<span class=\"_ _399\"> </span></div></td><td class=\"c n xa15 y3dbb w679 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls543 ws2\">(520)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa16 y3dbb w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x8ca y3dbb w67a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls561 ws2\">(429)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3dbc ff9 fsaf fc4 sc0 ls561 ws303\">Adjustment on initial application of IFRS 9 hedge </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3dbd ff9 fsaf fc4 sc0 ls54b ws2\">accounting </td><td class=\"c n x33a y3dbe w67b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n xa17 y3dbe wdc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls552 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n xa18 y3dbe w3f7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls540 ws2\">(3)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa19 y3dbe wd6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa1a y3dbe we7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa1b y3dbe wd6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa1c y3dbe wd7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53f ws2\">1<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3dbf w67c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws303\">At 1 October 2024\u2014adjusted<span class=\"_ _399\"> </span></div></td><td class=\"c n xa1d y3dbf w50f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">26<span class=\"_ _399\"> </span></div></td><td class=\"c n xa1e y3dbf w2c9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n xa1f y3dbf w3f7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls540 ws2\">(3)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa20 y3dbf w4a9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">61<span class=\"_ _399\"> </span></div></td><td class=\"c n xa21 y3dbf w679 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls543 ws2\">(520)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa22 y3dbf w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n xa23 y3dbf w67d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls561 ws2\">(428)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3dc0 ff9 fsaf fc4 sc0 ls561 ws2f2\">Exchange differences on translating foreign </td><td class=\"c n x365 y3dc1 w5d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">10<span class=\"_ _399\"> </span></div></td><td class=\"c n xa24 y3dc1 w67e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa25 y3dc1 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa26 y3dc1 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa27 y3dc1 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa28 y3dc1 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa29 y3dc1 w5d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">10<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3dc2 ff9 fsaf fc4 sc0 ls561 ws2fd\">operations and net investment hedges </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bb y39c1 w67f h19b\"><div class=\"t m0 x1ba h131 y3cc6 ff9 fsaf fc4 sc0 ls560 ws317\">Changes in fair value of foreign currency basis of<span class=\"_ _399\"> </span></div><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fa\">hedge relationships<span class=\"_ _399\"> </span></div></td><td class=\"c n xa2a y3dc3 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa2b y3dc3 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa2c y3dc3 wdd h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa2d y3dc3 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa2e y3dc3 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa2f y3dc3 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa30 y3dc3 w58 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3dc4 ff9 fsaf fc4 sc0 ls543 ws2f2\">Amortisation of foreign currency basis of hedge </td><td class=\"c n xa2a y3dc5 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa2b y3dc5 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa31 y3dc5 w56 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n xa32 y3dc5 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa33 y3dc5 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa34 y3dc5 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa35 y3dc5 wdc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3dc6 ff9 fsaf fc4 sc0 ls53d ws2\">relationships </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3dc7 ff9 fsaf fc4 sc0 ls53f ws2f2\">Vesting of share awards and exercise of share options </td><td class=\"c n xa2a y3b78 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa2b y3b78 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa36 y3b78 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa37 y3b78 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa38 y3b78 w680 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls558 ws2\">50<span class=\"_ _399\"> </span></div></td><td class=\"c n xa39 y3b78 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa3a y3b78 w680 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls558 ws2\">50<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3dc8 ffa fsaf fc4 sc0 ls550 ws2fb\">At 30 September 2025 </td><td class=\"c n x351 y3947 w681 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">36<span class=\"_ _399\"> </span></div></td><td class=\"c n xa3b y3947 w2c9 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n xa3c y3947 w682 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls547 ws2\">(4)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa3d y3947 w4a9 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls542 ws2\">61<span class=\"_ _399\"> </span></div></td><td class=\"c n xa3e y3947 wf1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls543 ws2\">(470)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa3f y3947 w247 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n xa40 y3947 wc7 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">(369)<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"gs4a6\"><table class=\"s w683 h1bb\" id=\"_8cc3187c-e5d7-4cc2-9f97-cfd52b61308d\"><tr><td></td><td></td><td class=\"t m0 x531 h12e y3dc9 ff9 fsae fc4 sc0 ls535 ws374\">Cash flow </td><td></td><td class=\"t m0 x722 h12e y3dc9 ff9 fsae fc4 sc0 ls535 ws2\">Treasury </td><td class=\"t m0 x286 h12e y3dc9 ff9 fsae fc4 sc0 ls5a4 ws2\">Capital </td><td></td></tr><tr><td></td><td class=\"t m0 x721 h12e y3dca ff9 fsae fc4 sc0 ls577 ws2\">Translation </td><td class=\"t m0 x30d h12e y3dcb ff9 fsae fc4 sc0 ls538 ws2\">hedging </td><td class=\"t m0 x28e h12e y3dcc ff9 fsae fc4 sc0 ls56a ws2\">Merger </td><td class=\"t m0 x6f1 h12e y3dcb ff9 fsae fc4 sc0 ls56b ws313\">share  </td><td class=\"t m0 xa41 h12e y3dca ff9 fsae fc4 sc0 ls569 ws3b6\">Redemption  </td><td></td></tr><tr><td></td><td class=\"t m0 x5a5 h12e y3dcd ff9 fsae fc4 sc0 ls570 ws2\">reserve </td><td class=\"t m0 x58e h12e y3dce ff9 fsae fc4 sc0 ls56f ws3b5\">reserve  </td><td class=\"t m0 xa42 h12e y3dcf ff9 fsae fc4 sc0 ls56f ws2\">reserve </td><td class=\"t m0 x1db h12e y3dce ff9 fsae fc4 sc0 ls570 ws2\">reserve*<span class=\"_ _399\"> </span></td><td class=\"t m0 x286 h12e y3dd0 ff9 fsae fc4 sc0 ls570 ws2\">reserve* </td><td class=\"t m0 x287 h12e y3dd0 ff9 fsae fc4 sc0 ls5a4 ws314\">Total  </td></tr><tr><td class=\"t m0 x1c1 h131 y3dd1 ff9 fsaf fc4 sc0 ls53d ws300\">Other reserves can be analysed as follows: </td><td class=\"t m0 xa43 h12e y3dd2 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x312 h12f y3dd2 ff9 fsae fc4 sc0 ls577 ws2\">\u00a3m<span class=\"ffa ls7\"> </span></td><td class=\"t m0 x450 h12e y3dd2 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x8a7 h12e y3dd2 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x2d8 h12e y3dd3 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3dd3 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y39e2 w684 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fc\">At 1 October 2023<span class=\"_ _399\"> </span></div></td><td class=\"c n xa44 y39e2 w322 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fc\">124<span class=\"_ _399\"> </span></div></td><td class=\"c n xa45 y39e2 w477 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fc\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n xa46 y39e2 w685 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fc\">61<span class=\"_ _399\"> </span></div></td><td class=\"c n xa47 y39e2 w686 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fc\">(515)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa48 y39e2 w687 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fc\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n xa49 y39e2 w12b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fc\">(324)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3dd4 ff9 fsaf fc4 sc0 ls543 ws2f2\">Exchange differences on translating foreign operations </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3dd5 w688 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2f2\">and net investment hedges<span class=\"_ _399\"> </span></div></td><td class=\"c n xa4a y3dd5 w689 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2f2\">(101)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa4b y3dd5 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2f2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa4c y3dd5 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2f2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa4d y3dd5 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2f2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa4e y3dd5 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2f2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa4f y3dd5 w689 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2f2\">(101)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y399c w68a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fb\">Vesting of share awards and exercise of share options<span class=\"_ _399\"> </span></div></td><td class=\"c n xa50 y399c w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa51 y399c w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa52 y399c w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa53 y399c w68b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fb\">50<span class=\"_ _399\"> </span></div></td><td class=\"c n xa54 y399c w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa55 y399c w68b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fb\">50<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a59 w68c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fa\">Cancellation of ordinary shares<span class=\"_ _399\"> </span></div></td><td class=\"c n xa56 y3a59 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fa\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa57 y3a59 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fa\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa58 y3a59 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fa\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa59 y3a59 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fa\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa5a y3a59 w1c6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fa\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n xa5b y3a59 w1e6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fa\">1<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a5a w68d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws303\">Purchase of shares by Employee Benefit Trust<span class=\"_ _399\"> </span></div></td><td class=\"c n xa5c y3a5a w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa5d y3a5a w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa5e y3a5a w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa5f y3a5a w1ff h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws303\">(55)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa60 y3a5a w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa61 y3a5a w1ff h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws303\">(55)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w3de h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2fb\">At 30 September 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n xa62 y3947 w46d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls552 ws407\">23<span class=\"_ _399\"> </span></div></td><td class=\"c n xa63 y3947 w477 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls552 ws407\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n xa64 y3947 w685 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls552 ws407\">61<span class=\"_ _399\"> </span></div></td><td class=\"c n xa65 y3947 w33a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls552 ws407\">(520)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ba y3947 w44c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls552 ws407\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n xa66 y3947 w1f0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls552 ws407\">(429)<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls565 ws30e gs4a7\">* <span class=\"_ _21\"> </span>The comparatives at 30 September 2024 have been restated as d<span class=\"ls567 ws408\">iscussed within \u2018Basis of preparation\u2019 (see note 1) </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs4a8\">This note further explains the nature and purpose of<span class=\"ls560 ws300\"> the translation, hedging, and merger reserves.  </span></div><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls59b ws377 gs4a9\">Translation reserve </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fb gs4aa\">The translation reserve represents the accumulated exchange<span class=\"ls53e ws2f2\"> differences arising since the transition to IFRS from the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws30a gs4ab\">following sources: </div><div class=\"t m0 h131 ff22 fsae fc4 sc0 ls7 ws2 gs4ac\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53e ws2f2\">The impact of the translation of subsidiaries with a functional currency other than sterling; and <span class=\"_ _5\"></span> </span></span></div><div class=\"t m0 h131 ff22 fsae fc4 sc0 ls7 ws2 gs4ad\">\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws2f2\">Exchange differences arising on hedging instruments that<span class=\"ls53f ws2fd\"> are designated hedges of a net investment in foreign </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws2fc gs4ae\">operations, net of tax where applicable.  </div><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls5a1 ws379 gs4af\">Cash flow hedging reserve </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2f4 gs4b0\">The hedging reserve comprises the effective portion of the cumu<span class=\"ls552 ws317\">lative net change in the fair value of hedging instruments use<span class=\"_ _5\"></span>d </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fd gs4b1\">in cash flow hedges pending subsequent recognition in profit or loss. </div>Cost of hedging reserve  The cost of hedging reserve includes the effects of changes in fa<span class=\"ls547 ws302\">ir value of the foreign currency basis spread of a financial<span class=\"_ _5\"></span> </span>instrument when the foreign currency basis sp<span class=\"ls560 ws2fc\">read of a financial instrument is excl<span class=\"ls548 ws2fb\">uded from the designation of that financial </span></span>instrument as the hedging instrument (consistent with the <span class=\"ls54f ws302\">Group\u2019s accounting policy to recognise non-designated component </span>of foreign currency derivative in equity). The changes in fair<span class=\"ls53d ws300\"> value of the foreign currency basis spread of a financial </span>instrument, in relation to a transaction-related hedged item accu<span class=\"ws30d\">mulated in the cost of hedging reserve, are reclassified to </span>profit or loss only when the hedged transaction affects profit or<span class=\"ws309\"> loss, or included as a basis adjustment to the non-financial </span>hedged item. The changes in fair value of the time value of the <span class=\"_ _0\"></span><span class=\"ws303\">foreign currency basis spread of a financial instrument, in </span>relation to a time-period related hedged item accumulated in th<span class=\"ls53f ws308\">e cash flow hedging reserve, are amortised to profit or loss </span>on a rational basis over the term of the hedging relationship. Merger reserve Merger reserve brought forward relates to the merger reserve <span class=\"ls54f ws2fc\">which was present under UK GAAP and frozen on transition to IFRS. </span>Treasury share reserve Treasury share are shares in the Company which are owned by the Company itself.<span class=\"_ _5\"></span>  At 30 September 2025, the Group held 59<span class=\"ls53f ws308\">,869,507 (2024: 66,725,007) treasury shares. </span>During the year, the Group agreed to satisfy the vesting of certa<span class=\"ws300\">in share awards, utilising a tota<span class=\"ls560 ws2fb\">l of 6,855,500 (2024: 7,181,4<span class=\"ls552 ws2\">63) </span></span></span>treasury shares. Capital redemption reserve The balance on the capital redemption reserve represents the aggr<span class=\"ls53e ws2f2\">egate nominal value of all the ordinary shares repurchased </span>and cancelled.<span class=\"ffa ls7 ws2\"> </span>13.4 Retained earnings <table class=\"s w68e h1bc\" id=\"_8e1415de-d021-4d0f-86b0-7efd94569c3e\"><tr><td></td><td></td><td class=\"t m0 xa67 h12f y3dd6 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3dd7 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"c n x1bb y3dd8 w68f h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls569 ws312\">Retained earnings<span class=\"_ _399\"> </span></div></td><td class=\"c n xa68 y3dd8 w2f8 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls569 ws2\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x4e0 h12f y3dd9 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3dda ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ddb w438 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws302\">At 1 October<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n xa69 y3ddb wd3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls564 ws2\">963<span class=\"_ _399\"> </span></div></td><td class=\"c n xa6a y3ddb w690 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls557 ws2\">1,171<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ddc w691 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws304\">Adjustment on initial application of IFRS 9 hedge accounting<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n xa6b y3ddc w5a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa6c y3ddc w59 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls544 ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b36 w692 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws317\">At 1 October\u2014adjusted<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n xa6d y3b36 w54d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">962<span class=\"_ _399\"> </span></div></td><td class=\"c n xa6e y3b36 w690 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls557 ws2\">1,171<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b0a w49a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls552 ws2fc\">Profit for the year<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n xa6f y3b0a w48 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls544 ws2\">369<span class=\"_ _399\"> </span></div></td><td class=\"c n xa70 y3b0a w4a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls550 ws2\">323<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3c6c w693 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls552 ws30c\">Actuarial gain/(loss) on post-employment<span class=\"ls547\"> benefit obligations, net of tax<span class=\"_ _399\"> </span></span></div></td><td></td><td class=\"c n xa71 y3c6c wdc h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n xa72 y3c6c w57 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ddd ff9 fsaf fc4 sc0 ls54d ws302\">Fair value reassessment of equity investments <span class=\"_ _25b\"> </span> </td><td></td><td class=\"c n x1e9 y3c29 w58 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54e ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa73 y3c29 w59 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls558 ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3dde ff9 fsaf fc4 sc0 ls54b ws2fa\">Employee share option scheme-value of <span class=\"ls552 ws2f2\">employee services, net of tax</span><span class=\"ls552 ws2f2\"> <span class=\"_ _328\"> </span> </span></td><td></td><td class=\"c n x1e9 y3c2a w694 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">57<span class=\"_ _399\"> </span></div></td><td class=\"c n xa74 y3c2a w695 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls550 ws2\">62<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ddf ff9 fsaf fc4 sc0 ls53f ws2f2\">Vesting of share awards and exercise of share options <span class=\"_ _329\"> </span> </td><td></td><td class=\"c n x1ce y3c70 w696 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53f ws2\">(41)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa75 y3c70 w697 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls556 ws2\">(41)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3de0 ff9 fsaf fc4 sc0 ls541 ws2f3\">Share buyback programme <span class=\"_ _32a\"> </span><span class=\"ls7 ws2\"> </span></td><td></td><td class=\"c n x1c2 y3aa6 w33f h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls561 ws2\">(609)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa76 y3aa6 w698 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls557 ws2\">(351)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a8b w699 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws30d\">Dividends paid to owners of the parent<span class=\"_ _399\"> </span></div></td><td class=\"c n xa77 y3a8b w69a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws30d\">13.6<span class=\"_ _399\"> </span></div></td><td class=\"c n x1c2 y39c7 wf4 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53d ws2\">(207)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa78 y39c7 w541 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls540 ws2\">(199)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3de1 ffa fsaf fc4 sc0 ls545 ws304\">At 30 September <span class=\"_ _2d9\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td class=\"c n x203 y3947 wcb h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls564 ws2\">530<span class=\"_ _399\"> </span></div></td><td class=\"c n xa79 y3947 w69b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws2\">963<span class=\"_ _399\"> </span></div></td></tr></table>Share buyback On 19 November 2024, the Group entered <span class=\"ls54f ws2fc\">into a non-discretionary share buyback programme to purchase up to \u00a3400m of its </span>own shares. As announced on 15 May 2025, the programme was <span class=\"ls54b\">extended by up to \u00a3200m. The extended programme completed </span>in July 2025, for a total consideration of \u00a3600m plus expect<span class=\"ls54f ws317\">ed associated fees and taxes, corresponding to the \u00a3609m </span>recognised through retained earnings at the balance sheet <span class=\"ls53f ws308\">date, of which \u00a3605m was paid in the current year. </span>During the year, the Group repurchased a total of 48,209,390 or<span class=\"ls53f ws308\">dinary shares as part of the programme, all of which were </span>subsequently cancelled. In the prior year, the Group purchased a total of 29,289,778 ordi<span class=\"ls53f\">nary shares as part of a non-discretionary share buyback </span>programme entered into on 22 November 20<span class=\"ls561 ws2fb\">23 and completed in April 2024. Considerat<span class=\"ls53f ws306\">ion of \u00a3348m for this share buyback </span></span>programme was paid in the prior year. 13.5 Employee Benefit Trust The Employee Benefit Trust (EBT) holds shares in the Company and was set up for the benefit of Group employees. The EBT purchases the Company\u2019s shares in the market or is gifted thes<span class=\"ls543 ws30d\">e by the Com<span class=\"_ _0\"></span>pany for use in connection with the Group\u2019s share-<span class=\"_ _399\"> </span></span>based payments arrangements. These shares are accounted for as <span class=\"ls53f ws306\">treasury shares. <span class=\"_ _0\"></span>Once purchased, shares are not sold back into </span>the market unless required to settle employee tax liabilities in <span class=\"ls552 ws309\">respect of their share awards. <span class=\"ls54f ws304\">The EBT holds <span class=\"_ _0\"></span>8,064,848 ordinar<span class=\"ls53f ws2\">y </span></span></span>shares in the Company (2024: 8,473,802) at<span class=\"ls53e ws30d\"> a cost of \u00a372m (2024: \u00a377m) with \u00a3nil<span class=\"_ _5\"></span><span class=\"ls53f\"> of shares purchased during the year </span></span>(2024: \u00a355m), funded by the Company, and<span class=\"ls560 ws30a\"> a nominal value of \u00a3nil (2024: \u00a3nil). </span>During the year, the EBT satisfied the vesting of certain share <span class=\"ls53f ws308\">awards utilising 420,118 ordi<span class=\"ls547 ws30c\">nary shares (2024: 1,381,398). </span></span>The EBT received \u00a3nil (2024: \u00a3nil) additional funds <span class=\"ws308\">for future purchase of shares in the market. </span>The costs of funding and administering the EBT are charged to the <span class=\"_ _5\"></span><span class=\"ls543 ws2fd\">income statement of the Group in the period to which they </span>relate. The market value of the shares of the Company he<span class=\"ls54f ws2fc\">ld by the EBT at 30 September <span class=\"ls53f ws2fd\">2025 was \u00a3<span class=\"_ _0\"></span>89m (2024: \u00a387m). </span></span>13.6 Dividends Accounting policy Dividends are recognised through equity when approved by the Company\u2019s shareholders or on payment, whichever is earlier. <table class=\"s w2a3 h1bd\" id=\"_2c2ff966-4f53-4d02-bfb8-e0a9c5ea4404\"><tr><td></td><td class=\"t m0 x1da h12f y3de2 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3de3 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x1b5 h12f y3de4 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3de4 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3b0e w69c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">Final<span class=\"ff9 ls5eb ws2fd\"> dividend paid for the year ended 30<span class=\"ws2f2\"> September 2024 of 13.50p per share<span class=\"_ _399\"> </span></span></span></div></td><td class=\"c n xa7a y3b0e w69d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">135<span class=\"_ _399\"> </span></div></td><td class=\"c n xa7b y3b0e w5af h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ec ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b15 w69e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5eb ws308\">(2024: final dividend paid for the year ende<span class=\"ls5ed ws2fc\">d 30 September 2023 of 12.75p per share</span><span class=\"ls5ed ws2fc\">)<span class=\"_ _399\"> </span></span></div></td><td class=\"c n xa7c y3b15 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa7d y3b15 w69f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ee ws2\">129<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3de5 ffa fsaf fc4 sc0 ls561 ws2\">Interim<span class=\"ff9 ws302\"> dividend paid for the year ended 30 September 2025 of 7.45p per share</span><span class=\"ff9 ws302\"> </span></td><td class=\"c n x203 y3ab3 w398 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">72<span class=\"_ _399\"> </span></div></td><td class=\"c n xa7e y3ab3 w6a0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ec ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3de6 ff9 fsaf fc4 sc0 ls5ef ws302\">(2024: interim dividend paid for the year ende<span class=\"ls5f0 ws2f2\">d 30 September 2024 of 6.95p per share</span><span class=\"ls5f0 ws2f2\">) </span></td><td class=\"c n x1eb y3b02 w6a1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5f1 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa7f y3b02 w6a2 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5f2 ws2\">70<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x20c y3948 w23a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls564 ws2\">207<span class=\"_ _399\"> </span></div></td><td class=\"c n xa80 y3948 w6a3 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ed ws2\">199<span class=\"_ _399\"> </span></div></td></tr></table>In addition, the Directors are proposing a final dividend in resp<span class=\"ls561 ws306\">ect of the financial year ended 30 September 2025 of <span>14.40</span>p pe<span class=\"ls563 ws2\">r </span></span>share which will absorb an estimated \u00a3138m of shareholders\u2019 <span class=\"_ _0\"></span><span class=\"ws317\">funds. The Company\u2019s distributable reserves are sufficient to </span>support the payment of this dividend. If approved at the AGM on <span class=\"ls53f ws2f2\">5 February 2026 the dividend will be paid on <span class=\"_ _0\"></span>10 February 2026 </span>to shareholders who are on the register of members on 9 Januar<span class=\"ls53f ws30d\">y 2026. These consolidated financial statements do not reflect </span>this proposed dividend payable. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-370": {
   "value": "13.1 Ordinary shares Accounting policy Ordinary shares are classified as equity. Incremental costs <span class=\"ws300\">directly attributable to the issue of new ordinary shares </span>or options are shown in equity as a deduction, net of tax, from the proceeds. Where any Group company purchases the Company\u2019s equity <span class=\"ls552 ws309\">share capital (treasury shares), the consideration paid, </span>including any directly attributable incremental costs (net of incom<span class=\"_ _0\"></span>e taxes), is deducted from equity attributable to the owners of the Company until the shares are cancelled or reissued. The balance on the share premium account represents the <span class=\"ls547 ws2fd\">amounts received in excess of the nom<span class=\"_ _0\"></span>inal value of the </span>ordinary shares. <table class=\"s w59f h197\" id=\"_64624f0d-a5ec-48cb-95b3-de936eb51b1a\"><tr><td></td><td class=\"t m0 x915 h12f y3d39 ffa fsae fc4 sc0 ls596 ws362\">2025  </td><td class=\"t m0 x926 h12f y3d39 ffa fsae fc4 sc0 ls596 ws39a\">2025  </td><td class=\"t m0 x434 h12e y3d3a ff9 fsae fc4 sc0 ls535 ws373\">2024  </td><td class=\"t m0 x1b6 h12e y3d3a ff9 fsae fc4 sc0 ls535 ws373\">2024  </td></tr><tr><td class=\"c x1bb y3d3c w5a0 h1a9\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls569 ws312\">Issued and fully paid ordinary shares of 1</div><div class=\"t m0 x927 h142 y3d3b ffa fsb5 fc4 sc0 ls5e2 ws2\">4/77<span class=\"_ _399\"> </span></div><div class=\"t m0 x928 h12f y3a3d ffa fsae fc4 sc0 ls538 ws369\">pence each<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x58e h12f y3d3d ffa fsae fc4 sc0 ls55a ws2\">shares </td><td class=\"t m0 x28a h12f y3d3d ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x914 h12e y3d3d ff9 fsae fc4 sc0 ls576 ws2\">shares </td><td class=\"t m0 x1dc h12e y3d3d ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ab3 w5a1 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ac ws3af\">At 1 October<span class=\"_ _399\"> </span></div></td><td class=\"c n x929 y3ab3 w5a2 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54f ws2\">1,071,499,517<span class=\"_ _399\"> </span></div></td><td class=\"c n x92a y3ab3 wf9 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">11<span class=\"_ _399\"> </span></div></td><td class=\"c n x92b y3ab3 w5a3 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b8 ws3d6\">1,100,789,295<span class=\"_ _399\"> </span></div></td><td class=\"c n x92c y3ab3 w5a4 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b8 ws3d6\">12<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ab5 w5a5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls573 ws300\">Cancellation of shares*<span class=\"_ _399\"> </span></div></td><td class=\"c n x92d y3ab5 w5a6 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls545 ws2\">(48,209,390)<span class=\"_ _399\"> </span></div></td><td class=\"c n x92e y3ab5 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x92f y3ab5 w5a7 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5e3 ws3d7\">(29,289,778)<span class=\"_ _399\"> </span></div></td><td class=\"c n x930 y3ab5 w422 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5e3 ws3d7\">(1)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d3e ff9 fsaf fc4 sc0 ls5b5 ws303\">At 30 September </td><td class=\"c n x931 y3948 w5a8 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls541 ws2\">1,023,290,127<span class=\"_ _399\"> </span></div></td><td class=\"c n x932 y3948 wc1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls552 ws2\">11<span class=\"_ _399\"> </span></div></td><td class=\"c n x933 y3948 w5a9 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b0 ws3d8\">1,071,499,517<span class=\"_ _399\"> </span></div></td><td class=\"c n x934 y3948 w5aa h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b0 ws3d8\">11<span class=\"_ _399\"> </span></div></td></tr></table>Note: * <span class=\"_ _21\"> </span>Cancellation of shares in the current year resulted in a reduction of the nominal value of ordinary shares of less than \u00a31m. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "Accounting policy Ordinary shares are classified as equity. Incremental costs <span class=\"ws300\">directly attributable to the issue of new ordinary shares </span>or options are shown in equity as a deduction, net of tax, from the proceeds. Where any Group company purchases the Company\u2019s equity <span class=\"ls552 ws309\">share capital (treasury shares), the consideration paid, </span>including any directly attributable incremental costs (net of incom<span class=\"_ _0\"></span>e taxes), is deducted from equity attributable to the owners of the Company until the shares are cancelled or reissued. The balance on the share premium account represents the <span class=\"ls547 ws2fd\">amounts received in excess of the nom<span class=\"_ _0\"></span>inal value of the </span>ordinary shares. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "Accounting policy Ordinary shares are classified as equity. Incremental costs <span class=\"ws300\">directly attributable to the issue of new ordinary shares </span>or options are shown in equity as a deduction, net of tax, from the proceeds. Where any Group company purchases the Company\u2019s equity <span class=\"ls552 ws309\">share capital (treasury shares), the consideration paid, </span>including any directly attributable incremental costs (net of incom<span class=\"_ _0\"></span>e taxes), is deducted from equity attributable to the owners of the Company until the shares are cancelled or reissued. The balance on the share premium account represents the <span class=\"ls547 ws2fd\">amounts received in excess of the nom<span class=\"_ _0\"></span>inal value of the </span>ordinary shares. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-371": {
   "value": "13.2 Share-based payments Accounting policy Equity-settled share-based payments are measured at fair val<span class=\"ls53f\">ue (excluding the effect of non-market-based vesting </span>conditions) at the date of grant. The fair <span class=\"ls552 ws309\">value determined at the grant date of <span class=\"_ _0\"></span><span class=\"ls543 ws30d\">the equity-settled share-based payments </span></span>is expensed on a straight-line basis over the vesting per<span class=\"ls552 ws309\">iod, based on the Group\u2019s estimate of the shares that will </span>eventually vest allowing for the effect of non market-based vesting conditions. Fair value is measured using the Black-Scholes or the Mont<span class=\"ls552 ws303\">e Carlo pricing models, based on observable market prices. </span>The expected life used in the model has been adjusted, based on management\u2019s best estimate, for the effects of non-<span class=\"_ _399\"> </span>transferability, exercise restrictions and behavioural considerations. All outstanding PSPs and performance awards granted from Febr<span class=\"ls561 ws317\">uary 2025 under the LTIP are subject to some non-market </span>performance conditions. The element of the income statement ch<span class=\"ls552 ws309\">arge relating to market perform<span class=\"_ _0\"></span>ance conditions is fixed </span>at the grant date.  At the end of the reporting period, the Group revises its <span class=\"ws302\">estimates for the number of <span class=\"ls53e ws30d\">awards expected to vest. </span></span>It recognises the impact of the revision to original esti<span class=\"ls53f ws308\">mates, if any, in the income statement, with a corresponding </span>adjustment to equity. The total charge for the year relating to<span class=\"ls53c ws2fb\"> employee share<span class=\"_ _0\"></span>-based payment plans was \u00a351<span class=\"ls543 ws30d\">m (2024: \u00a356m), all of which related to </span></span>equity-settled share-based payment transactions. <table class=\"s w2a3 h1aa\" id=\"_83bbaca0-224a-41de-9259-6de494271086\"><tr><td></td><td class=\"t m0 x1da h12f y3cef ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3d3f ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td class=\"t m0 x1c1 h12f y3d40 ffa fsae fc4 sc0 ls578 ws2\">Plans </td><td class=\"t m0 x1b5 h12f y3d40 ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3d40 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3af8 w5ab h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a8 ws304\">Performance Share Awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x935 y3af8 w1f9 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5ae ws2\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n x936 y3af8 w314 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2\">5<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ab3 w5ac h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws302\">Restricted Share Awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x937 y3ab3 w5ad h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5e4 ws2\">43<span class=\"_ _399\"> </span></div></td><td class=\"c n x938 y3ab3 w5ae h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ae ws2\">48<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d41 ff9 fsaf fc4 sc0 ls5af ws30d\">Other Plans </td><td class=\"c n x1e9 y3b02 w5af h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5e5 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x939 y3b02 w5b0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a8 ws2\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d42 ff9 fsaf fc4 sc0 ls5b0 ws2f6\">Total  </td><td class=\"c n x1ce y3948 w5b1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5a8 ws2\">51<span class=\"_ _399\"> </span></div></td><td class=\"c n x93a y3948 w5b2 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b1 ws2\">56<span class=\"_ _399\"> </span></div></td></tr></table>\u00a35m of the charge for the year (2024: \u00a311m) relates to acq<span class=\"ls543 ws30d\">uisition-related remuneration and is reported as a recurring </span>adjustment within other M&amp;A ac<span class=\"ls560 ws30a\">tivity-related items. See note 3.6.<span class=\"ffa ls7 ws2\"> </span></span>Performance Share Awards Annual grants of performance shares are normally made to Execu<span class=\"ws2fc\">tive Directors and <span class=\"_ _0\"></span>senior executives after the preliminary </span>declaration of the annual results. Under Performance Share awards<span class=\"ls53f ws300\">, 875,535 (2024: 755,730) awards were made during the year. </span>Awards for 2023  These performance shares are subject to a service condition <span class=\"ws2fb\">and three performance conditions. Performance conditions are </span>weighted 50% on the achievement of a financial performance ta<span class=\"ls54f ws2fa\">rget, 30% on the achievement of a TSR target, and 20% on the </span>achievement of ESG targets. The financial performance target is base<span class=\"ls53d ws2fb\">d on the achievement of Sage Business Cloud (SBC) Penetration targets for the final </span>year of the performance period. Where SBC Penetration is betw<span class=\"ls53d ws2fb\">een prescribed targets, the extent to which the financial </span>performance condition is satisfied will be calculated on a s<span class=\"ls547 ws30c\">traight-line, pro-rata basi<span class=\"ls552 ws300\">s within a defined range.  </span></span><table class=\"s w5b3 h1ab\" id=\"_89e85215-c4b9-4bbb-8fc2-c9195bbda18f\"><tr><td class=\"c n x1bb y3d43 w5b4 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls56d ws374\">2023 awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x93b y3d43 w5b5 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls56b ws313\">Range 1<span class=\"_ _399\"> </span></div></td><td class=\"c n x93c y3d43 w5b6 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls56b ws313\">Range 2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aee w5b7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws354\">SBC Penetration (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x93d y3aee w5b8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54c ws3da\">85%\u201389%<span class=\"_ _399\"> </span></div></td><td class=\"c n x93e y3aee w5b9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54c ws3da\">89%\u201392%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w5ba h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls541 ws30b\">Performance condition satisfied (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x93f y3947 w5bb h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls541 ws30b\">10%\u201340%<span class=\"_ _399\"> </span></div></td><td class=\"c n x940 y3947 w5bc h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls541 ws30b\">40%\u201350%<span class=\"_ _399\"> </span></div></td></tr></table>The performance target relating to TSR measures share price performance against a designated comparator group. Where TSR is between median and upper quartile, the TSR vesting percentage <span class=\"ls53f ws302\">will be calculated on a straight-line, pro-rata basis between </span>6% and 24%, and where TSR is between upper quartile and uppe<span class=\"ls543 ws2f2\">r decile, the TSR vesting percentage will be calculated on a </span>straight-line, pro-rata basis between 24% and 30%.  The comparator group for awards granted for 2023 onwards is the companies comprised in the FTSE 100 Index at the start of the<span class=\"_ _5\"></span> performance period, excluding financial services and extraction companies. The performance targets relating to ESG are based on the achievement <span class=\"ls54d ws302\">of targets relating to (i) a Protect the Planet conditio<span class=\"_ _5\"></span>n,<span class=\"ls7 ws2\"> </span></span>(ii) a Tech for Good condition, and (iii)<span class=\"ls53d ws2fc\"> two Diversity, Equity and Inclusion conditi<span class=\"ls543 ws2f4\">ons. Where attainment of each of the ESG </span></span>condition are between prescribed targets, the extent to which the ESG performance conditions are satisfied will be calculated on a straight-line, pro-rata basis with<span class=\"ls53f ws308\">in defined ranges as detailed below.<span class=\"_ _399\"> </span></span>The Protect the Planet condition will be measured by reference to the reduction in the Group\u2019s Scope 1, 2 and 3 carbon emissi<span class=\"_ _5\"></span>on<span class=\"ls53f ws2\">s </span>during the performance period. <table class=\"s w5d7 h1ae\" id=\"_a0a3196e-d581-490b-b86f-1651abf5b672\"><tr><td class=\"c n x1bb y3d45 w5b4 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56d ws374\">2023 awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x953 y3d45 w5b5 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56b ws313\">Range 1<span class=\"_ _399\"> </span></div></td><td class=\"c n x954 y3d45 w5b6 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56b ws313\">Range 2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aee w5d8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fc\">Reduction in carbon emissions <span class=\"ls543 ws3db\">(%)<span class=\"_ _399\"> </span></span></div></td><td class=\"c n x955 y3aee w5d9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws3db\">6.9%\u201313.8%<span class=\"_ _399\"> </span></div></td><td class=\"c n x956 y3aee w5da h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws3db\">13.8%\u201320.7%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w5db h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">Performance condition satisfied (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x957 y3947 w5dc h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">1.5%\u20136%<span class=\"_ _399\"> </span></div></td><td class=\"c n x958 y3947 w5dd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws303\">6%\u20137.5%<span class=\"_ _399\"> </span></div></td></tr></table>The Tech for Good condition will be measured by reference <span class=\"ls53d ws2fb\">to the num<span class=\"_ _0\"></span>ber of Sage products that have embedded functionality </span>for carbon accounting at the end of the performance period. <table class=\"s w5de h1ab\" id=\"_564bee92-ec42-4519-b124-4e67f32e8ca9\"><tr><td class=\"c n x1bb y3d43 w5b4 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56d ws374\">2023 awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x93b y3d43 w5b5 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56b ws313\">Range 1<span class=\"_ _399\"> </span></div></td><td class=\"c n x959 y3d43 w5b6 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56b ws313\">Range 2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3945 w5df h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws302\">Number of products (number)<span class=\"_ _399\"> </span></div></td><td class=\"c n x95a y3945 w5e0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws3dc\">3\u20136<span class=\"_ _399\"> </span></div></td><td class=\"c n x95b y3945 w3d0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws3dc\">6\u20138<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w5e1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws2f4\">Performance condition satisfied (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x95c y3947 w5e2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws2f4\">1%\u20134%<span class=\"_ _399\"> </span></div></td><td class=\"c n x95d y3947 w5e3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54b ws2f4\">4%\u20135%<span class=\"_ _399\"> </span></div></td></tr></table>The Diversity, Equity and Inclusion conditions will be measured <span class=\"ls552 ws303\">by reference to (i) the inclusion score in the employee </span>engagement survey undertaken in the last financial year of the <span class=\"ls543 ws30d\">performance period, and (ii) the percentage of leadership teams </span>meeting Sage\u2019s global gender diversity ta<span class=\"ws306\">rget at the end of the performance period. </span><table class=\"s w5b3 h1ac\" id=\"_9e4b4392-abd7-4125-9d69-7dbc799d1c12\"><tr><td class=\"c n x1bb y3d14 w5b4 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56d ws374\">2023 awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x93b y3d14 w5b5 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56b ws313\">Range 1<span class=\"_ _399\"> </span></div></td><td class=\"c n x93c y3d14 w5b6 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls56b ws313\">Range 2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a71 w5bd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws302\">Inclusion score (number)<span class=\"_ _399\"> </span></div></td><td class=\"c n x941 y3a71 w5be h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls551 ws3dd\">82\u201384<span class=\"_ _399\"> </span></div></td><td class=\"c n x942 y3a71 w5bf h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls551 ws3dd\">84\u201386<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a73 w5c0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">Performance condition satisfied (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x943 y3a73 w5c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">0.75%\u20133%<span class=\"_ _399\"> </span></div></td><td class=\"c n x944 y3a73 w5c2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">3%\u20133.75%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aee w5c3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls561 ws317\">Percentage of teams (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x945 y3aee w5c4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls558 ws3de\">50%\u201365%<span class=\"_ _399\"> </span></div></td><td class=\"c n x946 y3aee w5c5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls558 ws3de\">65%\u201380%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w5c0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">Performance condition satisfied (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x943 y3947 w5c1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">0.75%\u20133%<span class=\"_ _399\"> </span></div></td><td class=\"c n x944 y3947 w5c2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2fb\">3%\u20133.75%<span class=\"_ _399\"> </span></div></td></tr></table>Awards for 2024  These performance shares are subject to a service condition and three performance conditions over the 3<span class=\"_ _0\"></span>-year length of the performance period. Performance conditions are weighted 50% on<span class=\"ls561 ws306\"> the achievement of a financial<span class=\"ws2fc\"> performance target, 30% on </span></span>the achievement of a TSR target, and 20% on the achievement of ESG targets. The financial performance condition is based on the achievement <span class=\"ls560 ws317\">of underlying earnings per share targets at the end of the </span>performance period. Where underlying EPS is between prescribed <span class=\"ls53d\">targets, the extent to which the financial performance </span>condition is satisfied will be calculated on a straight<span class=\"ls53e ws30a\">-line, pro-rata basis within a defined range.  </span><table class=\"s w5c6 h1ad\" id=\"_985bd5cd-fe81-4a08-b02c-6c519f4a7ff8\"><tr><td class=\"c n x1bb y3d44 w5c7 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls56a ws2f0\">2024 awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x947 y3d44 w5c8 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls56d ws38c\">Range 1<span class=\"_ _399\"> </span></div></td><td class=\"c n x948 y3d44 w5c9 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls56d ws38c\">Range 2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3945 w5ca h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws2f9\">Underlying EPS (pence)<span class=\"_ _399\"> </span></div></td><td class=\"c n x949 y3945 w5cb h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls551 ws3df\">37.0\u201343.0<span class=\"_ _399\"> </span></div></td><td class=\"c n x94a y3945 w5cc h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls551 ws3df\">43.0\u201346.0<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w5cd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws317\">Performance condition satisfied (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x94b y3947 w5ce h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls597 ws3e0\">10%\u201340%<span class=\"_ _399\"> </span></div></td><td class=\"c n x94c y3947 w5cf h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls597 ws3e0\">40%\u201350%<span class=\"_ _399\"> </span></div></td></tr></table>The performance target relating to TSR measures share price performance against a designated comparator group. Where TSR is between median and upper quartile, the TSR vesting percentage <span class=\"ls53f ws302\">will be calculated on a straight-line, pro-rata basis between </span>6% and 24%, and where TSR is between upper quartile and uppe<span class=\"ls543 ws2f2\">r decile, the TSR vesting percentage will be calculated on a </span>straight-line, pro-rata basis between 24% and 30%.  The comparator group for awards granted for 2024 onwards is th<span class=\"ls53d ws2fb\">e companies comprised in the FTSE 100 Index at the start of the<span class=\"_ _4\"></span> </span>performance period, excluding financial services and extraction companies. The performance targets relating to ESG are based on the achievement <span class=\"ls54d ws302\">of targets relating to (i) a Protect the Planet conditio<span class=\"_ _5\"></span>n,<span class=\"ls7 ws2\"> </span></span>(ii) a Tech for Good condition, and (iii) tw<span class=\"ls53d\">o Diversity, Equity and Inclusion conditions.  </span>The Protect the Planet condition will be measured by reference to the reduction in the Group\u2019s Scope 1, 2, and 3 carbon emissions during the performance period. <table class=\"s w5d0 h181\" id=\"_16ca993a-9671-4738-a8e0-0c22f5387620\"><tr><td class=\"c n x1bb y3ba9 w5c7 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls56a ws2f0\">2024 awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x94d y3ba9 w5c8 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls56d ws38c\">Range 1<span class=\"_ _399\"> </span></div></td><td class=\"c n x94e y3ba9 w5d1 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls56d ws38c\">Range 2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aee w5d2 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls543 ws30d\">Reduction in carbon emissions (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x94f y3aee w5d3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws3e1\">8.1%\u201316.2%<span class=\"_ _399\"> </span></div></td><td class=\"c n x950 y3aee w5d4 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws3e1\">16.2%\u201324.3%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w5cd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws317\">Performance condition satisfied (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x951 y3947 w5d5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws3e2\">1.5%\u20136%<span class=\"_ _399\"> </span></div></td><td class=\"c n x952 y3947 w5d6 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws3e2\">6%\u20137.5%<span class=\"_ _399\"> </span></div></td></tr></table>The Tech for Good condition will be measured by reference to<span class=\"ls552\"> the Sage suites that have em<span class=\"_ _0\"></span>bedded functionality for carbon </span>accounting at the end of the performance period. <table class=\"s w5e4 h1af\" id=\"_2e10ad72-f89a-44a9-a601-bdfee3acd1ac\"><tr><td></td><td></td><td class=\"t m0 x7af h12f y3d46 ffa fsae fc4 sc0 ls56a ws369\">Performance condition </td></tr><tr><td class=\"c n x1bb y3d47 w5e5 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56a ws369\">2024 awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x95e y3d47 w5e6 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56a ws369\">Access to carbon accounting functionality through Sage suites<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x58c h12f y3d48 ffa fsae fc4 sc0 ls56f ws314\">satisfied (%) </td></tr><tr><td class=\"c n x1bb y3d49 w5e7 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54b ws354\">Threshold 1<span class=\"_ _399\"> </span></div></td><td class=\"c n x95f y3d49 w5e8 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws308\">No suites<span class=\"_ _399\"> </span></div></td><td class=\"c n x960 y3d49 w5e9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5e6 ws2\">0%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3d4a w5ea h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws304\">Threshold 2<span class=\"_ _399\"> </span></div></td><td class=\"c n x961 y3d4a w5eb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws304\">Sage for Small Business suite<span class=\"_ _399\"> </span></div></td><td class=\"c n x962 y3d4a w5ec h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">1%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3d4b w5ed h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws2fb\">Threshold 3<span class=\"_ _399\"> </span></div></td><td class=\"c n x963 y3d4b w5ee h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws2fb\">Sage for Small Business suite and Sage for Accountants suite<span class=\"_ _399\"> </span></div></td><td class=\"c n x964 y3d4b w5ef h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5e6 ws2\">4%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3d4c w5f0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">Threshold 4<span class=\"_ _399\"> </span></div></td><td class=\"c n x965 y3d4c w5f1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws2fb\">Sage for Small Business suite, Sage for Accountants suite,<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x403 h130 y3d4d ffa fsaf fc4 sc0 ls597 ws2\">5% </td></tr><tr><td></td><td class=\"t m0 x3fc h131 y3d4e ff9 fsaf fc4 sc0 ls54f ws302\">and Sage for Medium Business suite </td><td></td></tr></table>The Diversity, Equity and Inclusion conditions will be measur<span class=\"ls560 ws317\">ed by reference to (i) the percentage of ethnically diverse </span>colleagues in senior leadership teams, and <span class=\"ws300\">(ii) the percentage of leadership teams in <span class=\"ls543 ws30d\">the top four levels of Sage meeting the </span></span>global gender diversity target, at <span class=\"ls54f ws2fc\">the end of the performance period. </span><table class=\"s w5f7 h1b0\" id=\"_db74a178-eda0-4e3e-af0d-d049e40fc451\"><tr><td class=\"c n x1bb y3d4f w5c7 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56a ws2f0\">2024 awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x969 y3d4f w5f8 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56d ws38c\">Range 1<span class=\"_ _399\"> </span></div></td><td class=\"c n x96a y3d4f w5d1 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56d ws38c\">Range 2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a71 w5f9 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws302\">Percentage of teams\u2014ethnicity (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x96b y3a71 w5fa h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws3e3\">13.0%\u201316.5%<span class=\"_ _399\"> </span></div></td><td class=\"c n x96c y3a71 w5fb h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws3e3\">16.5%\u201320.0%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aa6 w5cd h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws317\">Performance condition satisfied (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x96d y3aa6 w5fc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws3e4\">0.75%\u20133%<span class=\"_ _399\"> </span></div></td><td class=\"c n x96e y3aa6 w5fd h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws3e4\">3%\u20133.75%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aee w5fe h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws2f2\">Percentage of teams\u2014gender (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x96f y3aee w5ff h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws3e5\">50%\u201365%<span class=\"_ _399\"> </span></div></td><td class=\"c n x970 y3aee w600 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls597 ws3e5\">65%\u201380%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w5cd h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws317\">Performance condition satisfied (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x96d y3947 w5fc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws3e4\">0.75%\u20133%<span class=\"_ _399\"> </span></div></td><td class=\"c n x96e y3947 w5fd h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws3e4\">3%\u20133.75%<span class=\"_ _399\"> </span></div></td></tr></table>Awards for 2025 These performance shares are subject to a service condition and three performance conditions over the 3<span class=\"_ _0\"></span>-year length of the performance period. Performance conditions are weighted 60% on<span class=\"ls561 ws306\"> the achievement of a financial<span class=\"ws2fc\"> performance target, 30% on </span></span>the achievement of a TSR target, and 10% on the achievement of ESG targets. The financial performance condition is based on the achievement <span class=\"ls560 ws317\">of underlying earnings per share targets at the end of the </span>performance period. Where underlying EPS is between prescribed <span class=\"ls53d\">targets, the extent to which the financial performance </span>condition is satisfied will be calculated on a straight<span class=\"ls53e ws30a\">-line, pro-rata basis within a defined range.  </span><table class=\"s w5f2 h1ad\" id=\"_b48034e0-a9bc-4ab2-b2ba-790a4ef50b2a\"><tr><td class=\"c n x1bb y3d44 w5f3 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls56d ws374\">2025 awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x966 y3d44 w5f4 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls578 ws31b\">Range 1<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3945 w5ca h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53c ws2f9\">Underlying EPS (pence)<span class=\"_ _399\"> </span></div></td><td class=\"c n x967 y3945 w5f5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54c ws2\">47.5\u201358.0<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w5cd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws317\">Performance condition satisfied (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x968 y3947 w5f6 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls572 ws2\">12%\u201360%<span class=\"_ _399\"> </span></div></td></tr></table>The performance target relating to TSR measures share price performance against a designated comparator group. Where TSR is between median and upper quartile, the TSR vesting percentage <span class=\"ls53f ws302\">will be calculated on a straight-line, pro-rata basis between </span>6% and 24%, and where TSR is between upper quartile and uppe<span class=\"ls543 ws2f2\">r decile, the TSR vesting percentage will be calculated on a </span>straight-line, pro-rata basis between 24% and 30%.  The comparator group for awards granted for 2025 onwards is the companies comprised in the FTSE 100 Index at the start of the<span class=\"_ _5\"></span> performance period, excluding financial services and extraction companies. The performance targets relating to ESG are based on the achievement <span class=\"ls54d ws302\">of targets relating to (i) a Protect the Planet conditio<span class=\"_ _5\"></span>n </span>and (ii) a Tech for Good condition.  The Protect the Planet condition will be measured by reference to the reduction in the Group\u2019s Scope 1, 2, and 3 carbon emissions during the performance period. <table class=\"s w601 h1ad\" id=\"_8278299f-2f0a-4f2f-a53e-49f432af5ed4\"><tr><td class=\"c n x1bb y3d44 w5f3 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls56d ws374\">2025 awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x971 y3d44 w5f4 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls578 ws31b\">Range 1<span class=\"_ _399\"> </span></div></td><td class=\"c n x972 y3d44 w602 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls536 ws361\">Range 2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aee w5d2 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls543 ws30d\">Reduction in carbon emissions (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x94f y3aee w603 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls551 ws2\">8.6%\u201317.2%<span class=\"_ _399\"> </span></div></td><td class=\"c n x973 y3aee w604 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls551 ws2\">17.2%\u201325.8%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w5cd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws317\">Performance condition satisfied (%)<span class=\"_ _399\"> </span></div></td><td class=\"c n x974 y3947 w605 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">1%\u20134%<span class=\"_ _399\"> </span></div></td><td class=\"c n x975 y3947 w606 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5e7 ws2\">4%\u20135%<span class=\"_ _399\"> </span></div></td></tr></table>The Tech for Good condition will be measured by reference to<span class=\"ls552\"> the Sage suites that have em<span class=\"_ _0\"></span>bedded functionality for carbon </span>accounting at the end of the performance period. <table class=\"s w5e4 h1b1\" id=\"_51d19ad7-6717-4c21-896c-e6e2248099c5\"><tr><td></td><td></td><td class=\"t m0 x7af h12f y3d50 ffa fsae fc4 sc0 ls56a ws369\">Performance condition </td></tr><tr><td class=\"c n x1bb y3d51 w5f3 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56d ws374\">2025 awards<span class=\"_ _399\"> </span></div></td><td class=\"c n x976 y3d51 w607 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls56a ws336\">Access to carbon accounting functionality through Sage suites<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x58c h12f y3d52 ffa fsae fc4 sc0 ls56f ws314\">satisfied (%) </td></tr><tr><td class=\"c n x1bb y3d53 w5e7 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54b ws354\">Threshold 1<span class=\"_ _399\"> </span></div></td><td class=\"c n x977 y3d53 w608 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53f ws308\">No Sage Active suites<span class=\"_ _399\"> </span></div></td><td class=\"c n x978 y3d53 w609 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5e6 ws2\">0%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3d54 w60a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls542 ws31f\">Threshold 2<span class=\"_ _399\"> </span></div></td><td class=\"c n x979 y3d54 w60b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls53e ws2f2\">Sage for Sage Active suite in France<span class=\"_ _399\"> </span></div></td><td class=\"c n x97a y3d54 w5ec h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">1%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d55 ff9 fsaf fc4 sc0 ls550 ws2f7\">Threshold 3 </td><td class=\"c n x97b y3d56 w60c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls560 ws2fd\">Sage for Sage Active suite in France, Spain, and Germany<span class=\"_ _399\"> </span></div></td><td class=\"c n x97c y3d56 w60d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5e6 ws2\">4%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d57 ff9 fsaf fc4 sc0 ls545 ws2f5\">Threshold 4 </td><td class=\"t m0 x97d h131 y3d58 ff9 fsaf fc4 sc0 ls547 ws2fd\">Sage for Sage Active suite in France, <span class=\"ls53f ws30d\">Spain<span class=\"_ _0\"></span>, and Germany, and Sage Distribution</span><span class=\"ls53f ws30d\"> </span></td><td class=\"t m0 x403 h130 y3d58 ffa fsaf fc4 sc0 ls597 ws2\">5% </td></tr><tr><td></td><td class=\"t m0 x5e6 h131 y3d59 ff9 fsaf fc4 sc0 ls54f ws2fc\">and Manufacturing Operations (SDMO) suite </td><td></td></tr></table>Awards were valued using the Monte Carlo option pricing mode<span class=\"ls53d ws302\">l. Performance conditions were included in the fair value </span>calculations, which were based on observable market prices at<span class=\"ls53e ws301\"> grant date. All options grante<span class=\"ls541 ws317\">d under performance share awards </span></span>have an exercise price of \u00a3nil. The fair value per awards grante<span class=\"ls552 ws317\">d and the assumptions used in the calculation are as<span class=\"_ _5\"></span> follows: </span><table class=\"s w60e h1b2\" id=\"_06bd45e8-756d-4d92-89cd-d1bd0e8fcf22\"><tr><td></td><td class=\"t m0 x238 h12f y3d5a ffa fsae fc4 sc0 ls592 ws2\">December </td><td class=\"t m0 x89f h12f y3d5a ffa fsae fc4 sc0 ls578 ws336\">February  </td></tr><tr><td class=\"t m0 x1c1 h12f y3d5b ffa fsae fc4 sc0 ls569 ws313\">Grant date  </td><td class=\"t m0 x914 h12f y3d5b ffa fsae fc4 sc0 ls55b ws2\">2024 </td><td class=\"t m0 x287 h12f y3d5b ffa fsae fc4 sc0 ls536 ws2\">2025 </td></tr><tr><td class=\"c n x1bb y3d5c w60f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b8 ws317\">Share price at grant date (\u00a3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x97e y3d5c w610 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53f ws2\">13.12<span class=\"_ _399\"> </span></div></td><td class=\"c n x97f y3d5c w611 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53f ws2\">13.12<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3d5d w612 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ab ws2fc\">Number of employees<span class=\"_ _399\"> </span></div></td><td class=\"c n x980 y3d5d w462 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">7<span class=\"_ _399\"> </span></div></td><td class=\"c n x981 y3d5d w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d5e ff9 fsaf fc4 sc0 ls5af ws2f4\">Shares under award  </td><td class=\"c n x982 y3d5f w613 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">390,906<span class=\"_ _399\"> </span></div></td><td class=\"c n x983 y3d5f w614 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">484,630<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d60 ff9 fsaf fc4 sc0 ls5a9 ws308\">Vesting period (years)  </td><td class=\"c n x1ce y3d61 w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x984 y3d61 w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d62 ff9 fsaf fc4 sc0 ls5ac ws2f1\">Expected volatility  </td><td class=\"c n x985 y3aea w615 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws2\">25.3%<span class=\"_ _399\"> </span></div></td><td class=\"c n x986 y3aea w616 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">24.3%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d63 ff9 fsaf fc4 sc0 ls5b0 ws3d3\">Award life (years)  </td><td class=\"c n x1ce y3aeb w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x984 y3aeb w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d64 ff9 fsaf fc4 sc0 ls5b9 ws3e6\">Expected life (years)  </td><td class=\"c n x1ce y3aed w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x984 y3aed w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d65 ff9 fsaf fc4 sc0 ls5b8 ws30a\">Risk-free rate  </td><td class=\"c n x985 y3aef w617 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">3.98%<span class=\"_ _399\"> </span></div></td><td class=\"c n x987 y3aef w618 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">3.98%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d66 ff9 fsaf fc4 sc0 ls5b0 ws2fd\">Fair value per award (\u00a3) </td><td class=\"c n x988 y3948 w619 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54b ws2\">9.78<span class=\"_ _399\"> </span></div></td><td class=\"c n x989 y3948 w61a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54b ws2\">9.73<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w61b h1b3\" id=\"_132a74bb-1e92-402e-9fe8-8f6416e2c613\"><tr><td></td><td class=\"t m0 x1f4 h12e y3d67 ff9 fsae fc4 sc0 ls595 ws3e7\">December  </td><td class=\"t m0 x8b8 h12e y3d67 ff9 fsae fc4 sc0 ls55a ws3b5\">February  </td><td class=\"t m0 x98a h12e y3d67 ff9 fsae fc4 sc0 ls536 ws359\">May  </td></tr><tr><td class=\"t m0 x1c1 h12f y3d68 ffa fsae fc4 sc0 ls569 ws313\">Grant date  </td><td class=\"t m0 x66b h12e y3d68 ff9 fsae fc4 sc0 ls55a ws2\">2023 </td><td class=\"t m0 x28b h12e y3d68 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td><td class=\"t m0 x1b6 h12e y3d68 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"c n x1bb y3d69 w61c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ac ws2f2\">Share price at grant date (\u00a3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x98b y3d69 w61d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ac ws2f2\">11.30<span class=\"_ _399\"> </span></div></td><td class=\"c n x98c y3d69 w61e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ac ws2f2\">11.74<span class=\"_ _399\"> </span></div></td><td class=\"c n x98d y3d69 w61f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ac ws2f2\">10.87<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3d6a w612 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ab ws2fc\">Number of employees<span class=\"_ _399\"> </span></div></td><td class=\"c n x98e y3d6a w620 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws3e8\">8<span class=\"_ _399\"> </span></div></td><td class=\"c n x98f y3d6a w621 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws3e8\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n x990 y3d6a w74 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws3e8\">2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3d6b w622 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">Shares under award<span class=\"_ _399\"> </span></div></td><td class=\"c n x991 y3d6b w623 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">466,758<span class=\"_ _399\"> </span></div></td><td class=\"c n x992 y3d6b w624 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">241,514<span class=\"_ _399\"> </span></div></td><td class=\"c n x993 y3d6b w625 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">47,458<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3d6c w626 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws308\">Vesting period (years)<span class=\"_ _399\"> </span></div></td><td class=\"c n x994 y3d6c w627 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a8 ws3e9\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x995 y3d6c w5b0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a8 ws3e9\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x996 y3d6c w627 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a8 ws3e9\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3d6d w628 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ac ws2f1\">Expected volatility<span class=\"_ _399\"> </span></div></td><td class=\"c n x997 y3d6d w629 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b4 ws3ea\">23.4%<span class=\"_ _399\"> </span></div></td><td class=\"c n x998 y3d6d w62a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b4 ws3ea\">23.0%<span class=\"_ _399\"> </span></div></td><td class=\"c n x999 y3d6d w62b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b4 ws3ea\">24.3%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3d6e w62c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b0 ws3d3\">Award life (years)<span class=\"_ _399\"> </span></div></td><td class=\"c n x99a y3d6e w5b0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a8 ws3e9\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x99b y3d6e w627 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a8 ws3e9\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x99c y3d6e w5b0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a8 ws3e9\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aec w62d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b9 ws3e6\">Expected life (years)<span class=\"_ _399\"> </span></div></td><td class=\"c n x99d y3aec w5b0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a8 ws3e9\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x99e y3aec w5b0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a8 ws3e9\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x99f y3aec w627 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a8 ws3e9\">3<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3aee w62e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ac ws306\">Risk-free rate<span class=\"_ _399\"> </span></div></td><td class=\"c n x9a0 y3aee w351 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ab ws3eb\">4.17%<span class=\"_ _399\"> </span></div></td><td class=\"c n x9a1 y3aee w62f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ab ws3eb\">3.72%<span class=\"_ _399\"> </span></div></td><td class=\"c n x9a2 y3aee w630 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ab ws3eb\">4.25%<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w631 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b8 ws317\">Fair value per award (\u00a3)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9a3 y3947 w140 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b8 ws317\">8.82<span class=\"_ _399\"> </span></div></td><td class=\"c n x9a4 y3947 w632 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b8 ws317\">8.91<span class=\"_ _399\"> </span></div></td><td class=\"c n x9a5 y3947 w633 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b8 ws317\">10.00<span class=\"_ _399\"> </span></div></td></tr></table>The expected volatility is based on historical volatility over the last three years. The expected life is the average expecte<span class=\"_ _5\"></span>d period to exercise. The risk-free rate of return is the yield on <span class=\"ls54b ws2f2\">zero-coupon UK government bonds <span class=\"ls53d ws300\">of a term consistent with the </span></span>assumed award life. A reconciliation of award movements over the year is shown below: <table class=\"s w634 h1b4\" id=\"_7481e7e5-b057-4ecb-a660-159d873ce4ef\"><tr><td></td><td></td><td class=\"c n x9a6 y3d6f w547 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls536 ws2\">2025<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x9a7 y3d6f w635 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls538 ws3ec\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5a7 h12f y3d70 ffa fsae fc4 sc0 ls536 ws2\">Weighted </td><td></td><td class=\"t m0 x9a8 h12e y3d71 ff9 fsae fc4 sc0 ls56d ws3ab\">Weighted  </td></tr><tr><td></td><td></td><td class=\"t m0 x9a9 h12f y3d72 ffa fsae fc4 sc0 ls595 ws3ed\">average  </td><td></td><td class=\"t m0 x4a3 h12e y3d73 ff9 fsae fc4 sc0 ls577 ws3ac\">average  </td></tr><tr><td></td><td></td><td class=\"t m0 x28a h12f y3d74 ffa fsae fc4 sc0 ls56a ws3ee\">exercise  </td><td></td><td class=\"t m0 x380 h12e y3d75 ff9 fsae fc4 sc0 ls5a4 ws3a1\">exercise  </td></tr><tr><td></td><td class=\"t m0 x5a2 h12f y3d76 ffa fsae fc4 sc0 ls56d ws361\">Number  </td><td class=\"t m0 x423 h12f y3d76 ffa fsae fc4 sc0 ls56a ws2\">price </td><td class=\"t m0 x533 h12e y3d77 ff9 fsae fc4 sc0 ls55b ws2\">Number </td><td class=\"t m0 x1b6 h12e y3d78 ff9 fsae fc4 sc0 ls535 ws314\">price  </td></tr><tr><td></td><td class=\"t m0 x5e7 h12f y3d79 ffa fsae fc4 sc0 ls538 ws2\">\u2019000s </td><td class=\"t m0 x3bc h12f y3d79 ffa fsae fc4 sc0 ls55b ws2\">\u00a3 </td><td class=\"t m0 x1da h12e y3d79 ff9 fsae fc4 sc0 ls577 ws2\">\u2019000s </td><td class=\"t m0 x9aa h12e y3d7a ff9 fsae fc4 sc0 ls577 ws2\">\u00a3 </td></tr><tr><td class=\"c n x1bb y3b62 w636 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws2f2\">Outstanding at 1 October<span class=\"_ _399\"> </span></div></td><td class=\"c n x9ab y3b62 w637 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">2,842<span class=\"_ _399\"> </span></div></td><td class=\"c n x9ac y3b62 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9ad y3b62 w638 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a8 ws3ef\">2,447<span class=\"_ _399\"> </span></div></td><td class=\"c n x9ae y3b62 w639 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a8 ws3ef\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y399b w63a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5c1 ws30b\">Awarded<span class=\"_ _399\"> </span></div></td><td class=\"c n x9af y399b w63b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">876<span class=\"_ _399\"> </span></div></td><td class=\"c n x9b0 y399b wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9b1 y399b w63c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b3 ws3f0\">756<span class=\"_ _399\"> </span></div></td><td class=\"c n x9b2 y399b w63d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b3 ws3f0\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d7b ff9 fsaf fc4 sc0 ls5b8 ws3f1\">Forfeited  </td><td class=\"c n x9b3 y3b28 w31 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2\">(44)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9b4 y3b28 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9b5 y3b28 w63e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b0 ws3f2\">(210)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9b6 y3b28 w63f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b0 ws3f2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d7c ff9 fsaf fc4 sc0 ls5ad ws2f6\">Exercised  </td><td class=\"c n x9b7 y399f w2ba h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53f ws2\">(546)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9b8 y399f wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9b9 y399f w640 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5e8 ws3f3\">(151)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9ba y399f w641 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5e8 ws3f3\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3d7d ffa fsaf fc4 sc0 ls5b7 ws304\">Outstanding at 30 September  </td><td class=\"c n x540 y39c7 w642 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54b ws2\">3,128<span class=\"_ _399\"> </span></div></td><td class=\"c n x9bb y39c7 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9bc y39c7 w643 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a8 ws3ef\">2,842<span class=\"_ _399\"> </span></div></td><td class=\"c n x9bd y39c7 w639 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a8 ws3ef\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w644 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5a8 ws302\">Exercisable at 30 September<span class=\"_ _399\"> </span></div></td><td class=\"c n x9be y3947 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9bf y3947 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9c0 y3947 w39e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5e9 ws3f4\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9c1 y3947 w247 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5e9 ws3f4\">\u2013<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w634 h1b5\" id=\"_9f12529f-464f-403c-9b0a-773ee4940347\"><tr><td></td><td></td><td class=\"c n x9c2 y3d7e w547 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls536 ws2\">2025<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x9c3 y3d7e w635 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls538 ws3f5\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5a7 h12f y3d7f ffa fsae fc4 sc0 ls536 ws2\">Weighted </td><td></td><td class=\"t m0 x9a8 h12e y3d80 ff9 fsae fc4 sc0 ls56d ws2\">Weighted </td></tr><tr><td></td><td></td><td class=\"t m0 x9a9 h12f y3d81 ffa fsae fc4 sc0 ls595 ws3ed\">average  </td><td></td><td class=\"t m0 x4a3 h12e y3d82 ff9 fsae fc4 sc0 ls577 ws31c\">average  </td></tr><tr><td></td><td></td><td class=\"t m0 x535 h12f y3d83 ffa fsae fc4 sc0 ls538 ws2\">remaining </td><td></td><td class=\"t m0 x4de h12e y3d84 ff9 fsae fc4 sc0 ls578 ws2\">remaining </td></tr><tr><td></td><td></td><td class=\"t m0 x5a7 h12f y3d85 ffa fsae fc4 sc0 ls56b ws313\">life years <span class=\"_ _114\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td class=\"t m0 x57b h12e y3d86 ff9 fsae fc4 sc0 ls570 ws347\">life years </td></tr><tr><td class=\"c n x1bb y3d87 w645 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls538 ws369\">Range of exercise prices<span class=\"_ _399\"> </span></div></td><td class=\"c n x9c4 y3d87 w646 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls536 ws2\">Expected<span class=\"_ _399\"> </span></div></td><td class=\"c n x9c5 y3d87 w647 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls538 ws2\">Contractual<span class=\"_ _399\"> </span></div></td><td class=\"c n x9c6 y3d87 w648 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls577 ws3f6\">Expected<span class=\"_ _399\"> </span></div></td><td class=\"c n x9c7 y3d87 w649 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls577 ws3f6\">Contractual<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w64a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5c1 ws2\">N/A<span class=\"_ _399\"> </span></div></td><td class=\"c n x9c8 y3947 w64b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5b3 ws2\">0.9<span class=\"_ _399\"> </span></div></td><td class=\"c n x9c9 y3947 w64b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls5b3 ws2\">0.9<span class=\"_ _399\"> </span></div></td><td class=\"c n x9ca y3947 w64c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5e9 ws3f7\">0.9<span class=\"_ _399\"> </span></div></td><td class=\"c n x9cb y3947 w64c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5e9 ws3f7\">0.9<span class=\"_ _399\"> </span></div></td></tr></table>Restricted Share Awards  Restricted Share Awards granted under the Group\u2019s RSP and<span class=\"ls53f ws308\"> LTIP are issued to colleagues who contribute to Sage\u2019s </span>strategic outcomes.  These contingent share awards are made primarily with service conditions. Executive Directors are not perm<span class=\"_ _0\"></span>itted to participate in the RSP and shares are either purchased in the market or treasury shares are utilised to satisfy vesting awards. These award<span class=\"_ _0\"></span><span class=\"ls560 ws2\">s </span>primarily have service conditions, and their fair values are equa<span class=\"ls53f\">l to the share price on the date of grant. During the year </span>4,274,238 (2024: 4,115,981) awards were made<span class=\"ls560 ws30a\">, with fair values ranging from 12.30p to 13.12p. </span>A reconciliation of award movements over the year is shown below: <table class=\"s w64d h1b6\" id=\"_155eefe5-7e70-474a-8716-6a11c17ac6aa\"><tr><td></td><td></td><td class=\"c n x9cc y3d88 w363 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls536 ws2\">2025<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x9cd y3d88 w64e h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls538 ws3ec\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x237 h12f y3d89 ffa fsae fc4 sc0 ls536 ws2\">Weighted </td><td></td><td class=\"t m0 x1f3 h12e y3d8a ff9 fsae fc4 sc0 ls56d ws3ed\">Weighted  </td></tr><tr><td></td><td></td><td class=\"t m0 x5e8 h12f y3d8b ffa fsae fc4 sc0 ls595 ws3ed\">average  </td><td></td><td class=\"t m0 x380 h12e y3d8c ff9 fsae fc4 sc0 ls577 ws36c\">average  </td></tr><tr><td></td><td></td><td class=\"t m0 x37f h12f y3d8d ffa fsae fc4 sc0 ls56a ws3ee\">exercise  </td><td></td><td class=\"t m0 x401 h12e y3d8e ff9 fsae fc4 sc0 ls5c6 ws3a1\">exercise  </td></tr><tr><td></td><td class=\"t m0 x534 h12f y3d8f ffa fsae fc4 sc0 ls56d ws35f\">Number  </td><td class=\"t m0 x722 h12f y3d8f ffa fsae fc4 sc0 ls577 ws3c9\">price  </td><td class=\"t m0 x533 h12e y3d90 ff9 fsae fc4 sc0 ls538 ws31b\">Number  </td><td class=\"t m0 x287 h12e y3d91 ff9 fsae fc4 sc0 ls535 ws374\">price  </td></tr><tr><td></td><td class=\"t m0 x5a6 h12f y3d92 ffa fsae fc4 sc0 ls56a ws2\">\u2019000s </td><td class=\"t m0 x66c h12f y3d92 ffa fsae fc4 sc0 ls595 ws2\">\u00a3 </td><td class=\"t m0 x243 h12e y3d92 ff9 fsae fc4 sc0 ls577 ws2\">\u2019000s </td><td class=\"t m0 x9ce h12e y3d93 ff9 fsae fc4 sc0 ls538 ws2\">\u00a3 </td></tr><tr><td class=\"c n x1bb y3999 w636 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f2\">Outstanding at 1 October<span class=\"_ _399\"> </span></div></td><td class=\"c n x9cf y3999 w64f h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">15,043<span class=\"_ _399\"> </span></div></td><td class=\"c n x9d0 y3999 w650 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls7 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9d1 y3999 w651 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws3f9\">18,634<span class=\"_ _399\"> </span></div></td><td class=\"c n x9d2 y3999 w63d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws3f9\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3d94 w63a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5c1 ws2\">Awarded<span class=\"_ _399\"> </span></div></td><td class=\"c n x9d3 y3d94 w652 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54b ws2\">4,274<span class=\"_ _399\"> </span></div></td><td class=\"c n x9d4 y3d94 w650 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls7 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9d5 y3d94 w653 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws3fa\">4,116<span class=\"_ _399\"> </span></div></td><td class=\"c n x9d6 y3d94 w639 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws3fa\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d95 ff9 fsaf fc4 sc0 ls5b8 ws3f1\">Forfeited  </td><td class=\"c n x9b7 y399d w4ea h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls543 ws2\">(975)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9d7 y399d w650 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls7 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9d8 y399d w654 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b0 ws3fb\">(1,372)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9d9 y399d w655 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b0 ws3fb\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3d96 ff9 fsaf fc4 sc0 ls5ad ws2f6\">Exercised  </td><td class=\"c n x545 y399f w656 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls561 ws2\">(4,807)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9da y399f w650 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls7 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9db y399f w657 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b8 ws3fc\">(6,335)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9dc y399f w655 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b8 ws3fc\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3d97 ffa fsaf fc4 sc0 ls5c1 ws2f5\">Outstanding at 30 September </td><td class=\"c n x9dd y39e6 w658 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls561 ws2\">13,535<span class=\"_ _399\"> </span></div></td><td class=\"c n x9de y39e6 w650 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls7 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9df y39e6 w659 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b3 ws3fd\">15,043<span class=\"_ _399\"> </span></div></td><td class=\"c n x9e0 y39e6 w65a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b3 ws3fd\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w65b h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5b1 ws304\">Exercisable at 30 September<span class=\"_ _399\"> </span></div></td><td class=\"c n x9e1 y3947 w65c h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls7 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9e2 y3947 w650 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls7 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9e3 y3947 w247 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5e9 ws3fe\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n x9e4 y3947 w39e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5e9 ws3fe\">\u2013<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w65d h1b7\" id=\"_d58a9ca6-2ea1-4b36-9421-26ea46dfe5c3\"><tr><td></td><td></td><td class=\"c n x9e5 y3d98 w363 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls536 ws2\">2025<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x9e6 y3d98 w65e h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls56a ws3ec\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5a7 h12f y3d99 ffa fsae fc4 sc0 ls536 ws2\">Weighted </td><td></td><td class=\"t m0 x9a8 h12e y3d9a ff9 fsae fc4 sc0 ls56d ws2\">Weighted </td></tr><tr><td></td><td></td><td class=\"t m0 x9a9 h12f y3d9b ffa fsae fc4 sc0 ls595 ws2\">average </td><td></td><td class=\"t m0 x4a3 h12e y3d9c ff9 fsae fc4 sc0 ls577 ws2\">average </td></tr><tr><td></td><td></td><td class=\"t m0 x535 h12f y3d9d ffa fsae fc4 sc0 ls538 ws2\">remaining </td><td></td><td class=\"t m0 x4de h12e y3d9e ff9 fsae fc4 sc0 ls578 ws2\">remaining </td></tr><tr><td></td><td></td><td class=\"t m0 x5a7 h12f y3d9f ffa fsae fc4 sc0 ls577 ws373\">life years <span class=\"_ _114\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td class=\"t m0 x57b h12e y3d9f ff9 fsae fc4 sc0 ls5c6 ws358\">life years </td></tr><tr><td class=\"c n x1bb y3d87 w645 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls538 ws369\">Range of exercise prices<span class=\"_ _399\"> </span></div></td><td class=\"c n x9c4 y3d87 w65f h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls595 ws2\">Expected<span class=\"_ _399\"> </span></div></td><td class=\"c n x9e7 y3d87 w647 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls538 ws2\">Contractual<span class=\"_ _399\"> </span></div></td><td class=\"c n x9e8 y3d87 w660 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls56b ws3ff\">Expected<span class=\"_ _399\"> </span></div></td><td class=\"c n x9e9 y3d87 w661 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls56b ws3ff\">Contractual<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w64a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5c1 ws2\">N/A<span class=\"_ _399\"> </span></div></td><td class=\"c n x9ea y3947 w662 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5e3 ws2\">1.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x384 y3947 w662 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5e3 ws2\">1.1<span class=\"_ _399\"> </span></div></td><td class=\"c n x9eb y3947 w5d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5bb ws400\">1.3<span class=\"_ _399\"> </span></div></td><td class=\"c n x9ec y3947 w5d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5bb ws400\">1.3<span class=\"_ _399\"> </span></div></td></tr></table>Other Plans Other plans comprise The Sage Save and Share Plan (the \u201cSave <span class=\"ls54f ws2f4\">and Share Plan\u201d), the Colleague Stock Purchase Plan (the \u201cCSPP\u201d) </span>and acquisition options. These are not considered to be materia<span class=\"ls53e ws301\">l to the Group\u2019s overall shar<span class=\"_ _0\"></span><span class=\"ls53c ws2fd\">e-based payment arrangements. </span></span>The key aspects of the Group\u2019s share opt<span class=\"ls548 ws2f8\">ion arrangements are explained below. </span>The Save and Share Plan is a savings-related share option plan<span class=\"_ _0\"></span><span class=\"ls561 ws306\"> for employees of the Group and is available to employees in </span>the majority of countries in which the Group operates. The UK <span class=\"ls548 ws302\">plan is an HMRC-approved savings-related share option scheme, </span>and similar arrangements apply in other countries where they are <span class=\"ls53d ws300\">available. The fair value of the options is expensed over </span>the service period of three years, with a forfeiture assu<span class=\"ls561 ws306\">mption included for any anticipated lapses as employees leave </span>the Group. During the year, 1,132,772<span class=\"_ gs490\"> </span><span class=\"ff9 fsaf ls552 ws309\">(2024: 1,423,017) options were granted <span class=\"ls53c ws2fd\">under the terms of the Save and Share Plan. </span></span>The CSPP is an employee share purchase pl<span class=\"ls53f ws2fd\">an and is available to employees within th<span class=\"_ _0\"></span><span class=\"ls552 ws2fc\">e USA. The fair value of the options is </span></span>expensed over the service period of six months, with a forfeiture<span class=\"ls543\"> assumption included for any anticipated lapses as employees </span>leave the Group. During the year, 201,585<span class=\"_ gs490\"> </span><span class=\"ff9 fsaf ls53d ws2fc\">(2024: 197,730) shares were purchas<span class=\"ls54f ws2f8\">ed under the terms of the CSPP.  </span></span>As part of certain acquisitions, the Group awards certain employees<span class=\"ls560 ws306\"> with options proportional to pr<span class=\"_ _0\"></span><span class=\"ws30d\">eviously held options in the<span class=\"ls7 ws2\"> </span></span></span>company acquired. No (2024: nil) options <span class=\"ls548 ws302\">have been granted in the year and no (202<span class=\"ls552 ws2fc\">4: \u00a3nil) costs have been incurred to the </span></span>income statement in respect of these acquisition options.  A reconciliation of historic acquisition award movements over the year is shown below: <table class=\"s w634 h1b8\" id=\"_be37bcf0-f23e-470c-9a9d-930f445c5242\"><tr><td></td><td></td><td class=\"c n x9ed y3da0 w547 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls536 ws2\">2025<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x9ee y3da0 w635 h160\"><div class=\"t m0 x1ba h12f y3a1c ff9 fsae fc4 sc0 ls538 ws401\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5a7 h12f y3da1 ffa fsae fc4 sc0 ls536 ws2\">Weighted </td><td></td><td class=\"t m0 x9a8 h12e y3da2 ff9 fsae fc4 sc0 ls56d ws3e7\">Weighted  </td></tr><tr><td></td><td></td><td class=\"t m0 x9a9 h12f y3da3 ffa fsae fc4 sc0 ls595 ws3ed\">average  </td><td></td><td class=\"t m0 x4a3 h12e y3da4 ff9 fsae fc4 sc0 ls577 ws3ac\">average  </td></tr><tr><td></td><td></td><td class=\"t m0 x28a h12f y3da5 ffa fsae fc4 sc0 ls56a ws3e7\">exercise  </td><td></td><td class=\"t m0 x380 h12e y3da6 ff9 fsae fc4 sc0 ls5a4 ws3a1\">exercise  </td></tr><tr><td></td><td class=\"t m0 x5a2 h12f y3da7 ffa fsae fc4 sc0 ls56d ws364\">Number  </td><td class=\"t m0 x423 h12f y3da7 ffa fsae fc4 sc0 ls577 ws3c9\">price  </td><td class=\"t m0 x4da h12e y3da8 ff9 fsae fc4 sc0 ls595 ws3ba\">Number  </td><td class=\"t m0 x1b6 h12e y3da9 ff9 fsae fc4 sc0 ls535 ws314\">price  </td></tr><tr><td></td><td class=\"t m0 x5e7 h12f y3daa ffa fsae fc4 sc0 ls538 ws2\">\u2019000s </td><td class=\"t m0 x8b9 h12f y3daa ffa fsae fc4 sc0 ls595 ws2\">\u00a3 </td><td class=\"t m0 x1da h12e y3daa ff9 fsae fc4 sc0 ls577 ws2\">\u2019000s </td><td class=\"t m0 x9aa h12e y3dab ff9 fsae fc4 sc0 ls577 ws2\">\u00a3 </td></tr><tr><td class=\"c n x1bb y3d94 w636 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f2\">Outstanding at 1 October<span class=\"_ _399\"> </span></div></td><td class=\"c n x9ef y3d94 w663 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2\">533<span class=\"_ _399\"> </span></div></td><td class=\"c n x9f0 y3d94 w357 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls545 ws2\">3.62<span class=\"_ _399\"> </span></div></td><td class=\"c n x9f1 y3d94 w664 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws402\">705<span class=\"_ _399\"> </span></div></td><td class=\"c n x9f2 y3d94 w665 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws402\">3.28<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y399d w666 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b8 ws3f1\">Forfeited<span class=\"_ _399\"> </span></div></td><td class=\"c n x9f3 y399d w667 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53f ws2\">(29)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9f4 y399d w668 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2\">0.92<span class=\"_ _399\"> </span></div></td><td class=\"c n x9f5 y399d wc4 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ac ws403\">(42)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9f6 y399d w669 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ac ws403\">0.83<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3dac ff9 fsaf fc4 sc0 ls5ad ws2f6\">Exercised  </td><td class=\"c n x9f7 y399f w66a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53d ws2\">(232)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9f8 y399f w66b h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54b ws2\">5.08<span class=\"_ _399\"> </span></div></td><td class=\"c n x9f9 y399f w66c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b9 ws404\">(130)<span class=\"_ _399\"> </span></div></td><td class=\"c n x9fa y399f wc3 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b9 ws404\">2.66<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3dad ffa fsaf fc4 sc0 ls5c1 ws2f5\">Outstanding at 30 September </td><td class=\"c n x9fb y39e6 w66d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">272<span class=\"_ _399\"> </span></div></td><td class=\"c n x9fc y39e6 w4c4 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2\">3.37<span class=\"_ _399\"> </span></div></td><td class=\"c n x9fd y39e6 w66e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws405\">533<span class=\"_ _399\"> </span></div></td><td class=\"c n x9fe y39e6 w66f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws405\">3.62<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w670 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5b1 ws317\">Exercisable at 30 September<span class=\"_ _399\"> </span></div></td><td class=\"c n x9ff y3947 w671 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2\">272<span class=\"_ _399\"> </span></div></td><td class=\"c n xa00 y3947 w4c4 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2\">3.37<span class=\"_ _399\"> </span></div></td><td class=\"c n xa01 y3947 w66e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws405\">533<span class=\"_ _399\"> </span></div></td><td class=\"c n xa02 y3947 w66f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws405\">3.62<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w672 h1b9\" id=\"_b867bca8-32bd-4d5f-8f9f-6a06739eaf0f\"><tr><td></td><td></td><td class=\"c n x9e5 y3d7e w363 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls536 ws2\">2025<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n x9e6 y3d7e w64e h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls538 ws3ec\">2024<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5a7 h12f y3dae ffa fsae fc4 sc0 ls536 ws2\">Weighted </td><td></td><td class=\"t m0 x9a8 h12e y3daf ff9 fsae fc4 sc0 ls56d ws2\">Weighted </td></tr><tr><td></td><td></td><td class=\"t m0 x9a9 h12f y3db0 ffa fsae fc4 sc0 ls595 ws2\">average </td><td></td><td class=\"t m0 x4a3 h12e y3db1 ff9 fsae fc4 sc0 ls577 ws2\">average </td></tr><tr><td></td><td></td><td class=\"t m0 x535 h12f y3db2 ffa fsae fc4 sc0 ls538 ws2\">remaining </td><td></td><td class=\"t m0 x4de h12e y3db3 ff9 fsae fc4 sc0 ls578 ws2\">remaining </td></tr><tr><td></td><td></td><td class=\"t m0 x5a7 h12f y3db4 ffa fsae fc4 sc0 ls56b ws313\">life years <span class=\"_ _114\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td class=\"t m0 x57b h12e y3db5 ff9 fsae fc4 sc0 ls5c6 ws358\">life years </td></tr><tr><td class=\"c n x1bb y3d87 w645 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls538 ws369\">Range of exercise prices<span class=\"_ _399\"> </span></div></td><td class=\"c n x9c4 y3d87 w65f h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls595 ws2\">Expected<span class=\"_ _399\"> </span></div></td><td class=\"c n x9e7 y3d87 w647 h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls538 ws2\">Contractual<span class=\"_ _399\"> </span></div></td><td class=\"c n x9e8 y3d87 w673 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls577 ws3ff\">Expected<span class=\"_ _399\"> </span></div></td><td class=\"c n xa03 y3d87 w649 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls577 ws3ff\">Contractual<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w674 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ae ws2\">72p\u2013702p<span class=\"_ _399\"> </span></div></td><td class=\"c n xa04 y3947 w675 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5ea ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa05 y3947 w676 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls599 ws2\">1.5<span class=\"_ _399\"> </span></div></td><td class=\"c n xa06 y3947 w639 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws406\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa07 y3947 w677 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws406\">1.5<span class=\"_ _399\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "Accounting policy Equity-settled share-based payments are measured at fair val<span class=\"ls53f\">ue (excluding the effect of non-market-based vesting </span>conditions) at the date of grant. The fair <span class=\"ls552 ws309\">value determined at the grant date of <span class=\"_ _0\"></span><span class=\"ls543 ws30d\">the equity-settled share-based payments </span></span>is expensed on a straight-line basis over the vesting per<span class=\"ls552 ws309\">iod, based on the Group\u2019s estimate of the shares that will </span>eventually vest allowing for the effect of non market-based vesting conditions. Fair value is measured using the Black-Scholes or the Mont<span class=\"ls552 ws303\">e Carlo pricing models, based on observable market prices. </span>The expected life used in the model has been adjusted, based on management\u2019s best estimate, for the effects of non-<span class=\"_ _399\"> </span>transferability, exercise restrictions and behavioural considerations. All outstanding PSPs and performance awards granted from Febr<span class=\"ls561 ws317\">uary 2025 under the LTIP are subject to some non-market </span>performance conditions. The element of the income statement ch<span class=\"ls552 ws309\">arge relating to market perform<span class=\"_ _0\"></span>ance conditions is fixed </span>at the grant date.  At the end of the reporting period, the Group revises its <span class=\"ws302\">estimates for the number of <span class=\"ls53e ws30d\">awards expected to vest. </span></span>It recognises the impact of the revision to original esti<span class=\"ls53f ws308\">mates, if any, in the income statement, with a corresponding </span>adjustment to equity. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-372": {
   "value": "13.3 Other reserves All components of other reserves are presented on a consolidated basis on the face of the consolidated statement of changes in equity.  On transition to IFRS 9, an equity classification adjustment<span class=\"ls54f ws2fc\"> was recognised for which \u00a33m was credited to the translation </span>reserve and \u00a31m to the cash flow hedging reserve, o<span class=\"ls54f ws2fc\">ffset by \u00a34m debited to the cost of hedging reserve. </span>An adjustment between the cost of hedging reserve and retained ea<span class=\"ls53f ws308\">rnings of \u00a31m was also recognised on transition to reflect the<span class=\"ls7 ws2\"> </span></span>cumulative effect of hedging costs that would have been amortis<span class=\"ls53c ws2fd\">ed to the income statement under<span class=\"ls552 ws309\"> IFRS 9 over the life of the </span></span>Group\u2019s existing hedging arrangements up to the date of adoption. <table class=\"s w678 h1ba\" id=\"_ecb68ba0-5752-4335-8ba8-653cd2046258\"><tr><td></td><td></td><td class=\"t m0 x3dc h12f y3db6 ffa fsae fc4 sc0 ls55a ws372\">Cash flow </td><td class=\"t m0 x312 h12f y3db6 ffa fsae fc4 sc0 ls538 ws369\">Cost of </td><td></td><td class=\"t m0 xa08 h12f y3db6 ffa fsae fc4 sc0 ls538 ws2\">Treasury </td><td class=\"t m0 x1b8 h12f y3db6 ffa fsae fc4 sc0 ls569 ws2\">Capital </td><td></td></tr><tr><td></td><td class=\"t m0 xa09 h12f y3db7 ffa fsae fc4 sc0 ls569 ws2\">Translation </td><td class=\"t m0 xa0a h12f y3db7 ffa fsae fc4 sc0 ls536 ws2\">hedging </td><td class=\"t m0 x81c h12f y3db7 ffa fsae fc4 sc0 ls536 ws2\">hedging </td><td class=\"t m0 x3dd h12f y3db7 ffa fsae fc4 sc0 ls56d ws2\">Merger </td><td class=\"t m0 x8a7 h12f y3db7 ffa fsae fc4 sc0 ls538 ws2\">share </td><td class=\"t m0 x286 h12f y3db7 ffa fsae fc4 sc0 ls596 ws2\">Redemption </td><td></td></tr><tr><td></td><td class=\"t m0 xa0b h12f y3db8 ffa fsae fc4 sc0 ls569 ws2\">reserve </td><td class=\"t m0 xa0c h12f y3db8 ffa fsae fc4 sc0 ls55a ws2\">reserve </td><td class=\"t m0 x420 h12f y3db8 ffa fsae fc4 sc0 ls56b ws360\">reserve  </td><td class=\"t m0 x451 h12f y3db8 ffa fsae fc4 sc0 ls56b ws360\">reserve  </td><td class=\"t m0 x8a5 h12f y3db8 ffa fsae fc4 sc0 ls55a ws2\">reserve </td><td class=\"t m0 x1b8 h12f y3db8 ffa fsae fc4 sc0 ls56b ws360\">reserve  </td><td class=\"t m0 x239 h12f y3db8 ffa fsae fc4 sc0 ls570 ws315\">Total  </td></tr><tr><td class=\"t m0 x1c1 h130 y3db9 ffa fsaf fc4 sc0 ls543 ws2f4\">Other reserves can be analysed as follows: </td><td class=\"t m0 xa0d h12f y3dba ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x62f h12f y3dba ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 xa0e h12f y3dba ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x37f h12f y3dba ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 xa0f h12f y3dba ffa fsae fc4 sc0 ls56c ws2\">\u00a3m </td><td class=\"t m0 xa10 h12f y3dba ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12f y3dba ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3dbb w460 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws2f2\">At 1 October 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n xa11 y3dbb w82 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls559 ws2\">23<span class=\"_ _399\"> </span></div></td><td class=\"c n xa12 y3dbb w467 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n xa13 y3dbb wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa14 y3dbb w4a9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">61<span class=\"_ _399\"> </span></div></td><td class=\"c n xa15 y3dbb w679 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls543 ws2\">(520)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa16 y3dbb w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n x8ca y3dbb w67a h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls561 ws2\">(429)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3dbc ff9 fsaf fc4 sc0 ls561 ws303\">Adjustment on initial application of IFRS 9 hedge </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3dbd ff9 fsaf fc4 sc0 ls54b ws2\">accounting </td><td class=\"c n x33a y3dbe w67b h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n xa17 y3dbe wdc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls552 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n xa18 y3dbe w3f7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls540 ws2\">(3)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa19 y3dbe wd6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa1a y3dbe we7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa1b y3dbe wd6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa1c y3dbe wd7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53f ws2\">1<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3dbf w67c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls54f ws303\">At 1 October 2024\u2014adjusted<span class=\"_ _399\"> </span></div></td><td class=\"c n xa1d y3dbf w50f h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">26<span class=\"_ _399\"> </span></div></td><td class=\"c n xa1e y3dbf w2c9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n xa1f y3dbf w3f7 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls540 ws2\">(3)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa20 y3dbf w4a9 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">61<span class=\"_ _399\"> </span></div></td><td class=\"c n xa21 y3dbf w679 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls543 ws2\">(520)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa22 y3dbf w247 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n xa23 y3dbf w67d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls561 ws2\">(428)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3dc0 ff9 fsaf fc4 sc0 ls561 ws2f2\">Exchange differences on translating foreign </td><td class=\"c n x365 y3dc1 w5d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">10<span class=\"_ _399\"> </span></div></td><td class=\"c n xa24 y3dc1 w67e h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa25 y3dc1 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa26 y3dc1 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa27 y3dc1 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa28 y3dc1 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa29 y3dc1 w5d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls551 ws2\">10<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3dc2 ff9 fsaf fc4 sc0 ls561 ws2fd\">operations and net investment hedges </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bb y39c1 w67f h19b\"><div class=\"t m0 x1ba h131 y3cc6 ff9 fsaf fc4 sc0 ls560 ws317\">Changes in fair value of foreign currency basis of<span class=\"_ _399\"> </span></div><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fa\">hedge relationships<span class=\"_ _399\"> </span></div></td><td class=\"c n xa2a y3dc3 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa2b y3dc3 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa2c y3dc3 wdd h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa2d y3dc3 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa2e y3dc3 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa2f y3dc3 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa30 y3dc3 w58 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls555 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3dc4 ff9 fsaf fc4 sc0 ls543 ws2f2\">Amortisation of foreign currency basis of hedge </td><td class=\"c n xa2a y3dc5 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa2b y3dc5 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa31 y3dc5 w56 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n xa32 y3dc5 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa33 y3dc5 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls572 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa34 y3dc5 wb5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa35 y3dc5 wdc h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3dc6 ff9 fsaf fc4 sc0 ls53d ws2\">relationships </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1c1 h131 y3dc7 ff9 fsaf fc4 sc0 ls53f ws2f2\">Vesting of share awards and exercise of share options </td><td class=\"c n xa2a y3b78 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa2b y3b78 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa36 y3b78 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa37 y3b78 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa38 y3b78 w680 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls558 ws2\">50<span class=\"_ _399\"> </span></div></td><td class=\"c n xa39 y3b78 wb5 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa3a y3b78 w680 h159\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls558 ws2\">50<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3dc8 ffa fsaf fc4 sc0 ls550 ws2fb\">At 30 September 2025 </td><td class=\"c n x351 y3947 w681 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">36<span class=\"_ _399\"> </span></div></td><td class=\"c n xa3b y3947 w2c9 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n xa3c y3947 w682 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls547 ws2\">(4)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa3d y3947 w4a9 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls542 ws2\">61<span class=\"_ _399\"> </span></div></td><td class=\"c n xa3e y3947 wf1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls543 ws2\">(470)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa3f y3947 w247 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls544 ws2\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n xa40 y3947 wc7 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53c ws2\">(369)<span class=\"_ _399\"> </span></div></td></tr></table><table class=\"s w683 h1bb\" id=\"_8cc3187c-e5d7-4cc2-9f97-cfd52b61308d\"><tr><td></td><td></td><td class=\"t m0 x531 h12e y3dc9 ff9 fsae fc4 sc0 ls535 ws374\">Cash flow </td><td></td><td class=\"t m0 x722 h12e y3dc9 ff9 fsae fc4 sc0 ls535 ws2\">Treasury </td><td class=\"t m0 x286 h12e y3dc9 ff9 fsae fc4 sc0 ls5a4 ws2\">Capital </td><td></td></tr><tr><td></td><td class=\"t m0 x721 h12e y3dca ff9 fsae fc4 sc0 ls577 ws2\">Translation </td><td class=\"t m0 x30d h12e y3dcb ff9 fsae fc4 sc0 ls538 ws2\">hedging </td><td class=\"t m0 x28e h12e y3dcc ff9 fsae fc4 sc0 ls56a ws2\">Merger </td><td class=\"t m0 x6f1 h12e y3dcb ff9 fsae fc4 sc0 ls56b ws313\">share  </td><td class=\"t m0 xa41 h12e y3dca ff9 fsae fc4 sc0 ls569 ws3b6\">Redemption  </td><td></td></tr><tr><td></td><td class=\"t m0 x5a5 h12e y3dcd ff9 fsae fc4 sc0 ls570 ws2\">reserve </td><td class=\"t m0 x58e h12e y3dce ff9 fsae fc4 sc0 ls56f ws3b5\">reserve  </td><td class=\"t m0 xa42 h12e y3dcf ff9 fsae fc4 sc0 ls56f ws2\">reserve </td><td class=\"t m0 x1db h12e y3dce ff9 fsae fc4 sc0 ls570 ws2\">reserve*<span class=\"_ _399\"> </span></td><td class=\"t m0 x286 h12e y3dd0 ff9 fsae fc4 sc0 ls570 ws2\">reserve* </td><td class=\"t m0 x287 h12e y3dd0 ff9 fsae fc4 sc0 ls5a4 ws314\">Total  </td></tr><tr><td class=\"t m0 x1c1 h131 y3dd1 ff9 fsaf fc4 sc0 ls53d ws300\">Other reserves can be analysed as follows: </td><td class=\"t m0 xa43 h12e y3dd2 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x312 h12f y3dd2 ff9 fsae fc4 sc0 ls577 ws2\">\u00a3m<span class=\"ffa ls7\"> </span></td><td class=\"t m0 x450 h12e y3dd2 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x8a7 h12e y3dd2 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x2d8 h12e y3dd3 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3dd3 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y39e2 w684 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fc\">At 1 October 2023<span class=\"_ _399\"> </span></div></td><td class=\"c n xa44 y39e2 w322 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fc\">124<span class=\"_ _399\"> </span></div></td><td class=\"c n xa45 y39e2 w477 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fc\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n xa46 y39e2 w685 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fc\">61<span class=\"_ _399\"> </span></div></td><td class=\"c n xa47 y39e2 w686 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fc\">(515)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa48 y39e2 w687 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fc\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n xa49 y39e2 w12b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws2fc\">(324)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3dd4 ff9 fsaf fc4 sc0 ls543 ws2f2\">Exchange differences on translating foreign operations </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3dd5 w688 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2f2\">and net investment hedges<span class=\"_ _399\"> </span></div></td><td class=\"c n xa4a y3dd5 w689 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2f2\">(101)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa4b y3dd5 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2f2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa4c y3dd5 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2f2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa4d y3dd5 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2f2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa4e y3dd5 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2f2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa4f y3dd5 w689 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2f2\">(101)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y399c w68a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fb\">Vesting of share awards and exercise of share options<span class=\"_ _399\"> </span></div></td><td class=\"c n xa50 y399c w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa51 y399c w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa52 y399c w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa53 y399c w68b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fb\">50<span class=\"_ _399\"> </span></div></td><td class=\"c n xa54 y399c w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fb\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa55 y399c w68b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fb\">50<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a59 w68c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fa\">Cancellation of ordinary shares<span class=\"_ _399\"> </span></div></td><td class=\"c n xa56 y3a59 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fa\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa57 y3a59 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fa\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa58 y3a59 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fa\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa59 y3a59 w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fa\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa5a y3a59 w1c6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fa\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n xa5b y3a59 w1e6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54f ws2fa\">1<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a5a w68d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws303\">Purchase of shares by Employee Benefit Trust<span class=\"_ _399\"> </span></div></td><td class=\"c n xa5c y3a5a w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa5d y3a5a w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa5e y3a5a w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa5f y3a5a w1ff h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws303\">(55)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa60 y3a5a w10d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws303\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa61 y3a5a w1ff h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws303\">(55)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w3de h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls550 ws2fb\">At 30 September 2024<span class=\"_ _399\"> </span></div></td><td class=\"c n xa62 y3947 w46d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls552 ws407\">23<span class=\"_ _399\"> </span></div></td><td class=\"c n xa63 y3947 w477 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls552 ws407\">4<span class=\"_ _399\"> </span></div></td><td class=\"c n xa64 y3947 w685 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls552 ws407\">61<span class=\"_ _399\"> </span></div></td><td class=\"c n xa65 y3947 w33a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls552 ws407\">(520)<span class=\"_ _399\"> </span></div></td><td class=\"c n x4ba y3947 w44c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls552 ws407\">3<span class=\"_ _399\"> </span></div></td><td class=\"c n xa66 y3947 w1f0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls552 ws407\">(429)<span class=\"_ _399\"> </span></div></td></tr></table>* <span class=\"_ _21\"> </span>The comparatives at 30 September 2024 have been restated as d<span class=\"ls567 ws408\">iscussed within \u2018Basis of preparation\u2019 (see note 1) </span>This note further explains the nature and purpose of<span class=\"ls560 ws300\"> the translation, hedging, and merger reserves.  </span>Translation reserve The translation reserve represents the accumulated exchange<span class=\"ls53e ws2f2\"> differences arising since the transition to IFRS from the </span>following sources: \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53e ws2f2\">The impact of the translation of subsidiaries with a functional currency other than sterling; and <span class=\"_ _5\"></span> </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls543 ws2f2\">Exchange differences arising on hedging instruments that<span class=\"ls53f ws2fd\"> are designated hedges of a net investment in foreign </span></span></span>operations, net of tax where applicable.  Cash flow hedging reserve The hedging reserve comprises the effective portion of the cumu<span class=\"ls552 ws317\">lative net change in the fair value of hedging instruments use<span class=\"_ _5\"></span>d </span>in cash flow hedges pending subsequent recognition in profit or loss. Cost of hedging reserve  The cost of hedging reserve includes the effects of changes in fa<span class=\"ls547 ws302\">ir value of the foreign currency basis spread of a financial<span class=\"_ _5\"></span> </span>instrument when the foreign currency basis sp<span class=\"ls560 ws2fc\">read of a financial instrument is excl<span class=\"ls548 ws2fb\">uded from the designation of that financial </span></span>instrument as the hedging instrument (consistent with the <span class=\"ls54f ws302\">Group\u2019s accounting policy to recognise non-designated component </span>of foreign currency derivative in equity). The changes in fair<span class=\"ls53d ws300\"> value of the foreign currency basis spread of a financial </span>instrument, in relation to a transaction-related hedged item accu<span class=\"ws30d\">mulated in the cost of hedging reserve, are reclassified to </span>profit or loss only when the hedged transaction affects profit or<span class=\"ws309\"> loss, or included as a basis adjustment to the non-financial </span>hedged item. The changes in fair value of the time value of the <span class=\"_ _0\"></span><span class=\"ws303\">foreign currency basis spread of a financial instrument, in </span>relation to a time-period related hedged item accumulated in th<span class=\"ls53f ws308\">e cash flow hedging reserve, are amortised to profit or loss </span>on a rational basis over the term of the hedging relationship. Merger reserve Merger reserve brought forward relates to the merger reserve <span class=\"ls54f ws2fc\">which was present under UK GAAP and frozen on transition to IFRS. </span>Treasury share reserve Treasury share are shares in the Company which are owned by the Company itself.<span class=\"_ _5\"></span>  At 30 September 2025, the Group held 59<span class=\"ls53f ws308\">,869,507 (2024: 66,725,007) treasury shares. </span>During the year, the Group agreed to satisfy the vesting of certa<span class=\"ws300\">in share awards, utilising a tota<span class=\"ls560 ws2fb\">l of 6,855,500 (2024: 7,181,4<span class=\"ls552 ws2\">63) </span></span></span>treasury shares. Capital redemption reserve The balance on the capital redemption reserve represents the aggr<span class=\"ls53e ws2f2\">egate nominal value of all the ordinary shares repurchased </span>and cancelled.<span class=\"ffa ls7 ws2\"> </span>13.4 Retained earnings <table class=\"s w68e h1bc\" id=\"_8e1415de-d021-4d0f-86b0-7efd94569c3e\"><tr><td></td><td></td><td class=\"t m0 xa67 h12f y3dd6 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3dd7 ff9 fsae fc4 sc0 ls56a ws2\">2024 </td></tr><tr><td class=\"c n x1bb y3dd8 w68f h163\"><div class=\"t m0 x1ba h12f y3a3d ffa fsae fc4 sc0 ls569 ws312\">Retained earnings<span class=\"_ _399\"> </span></div></td><td class=\"c n xa68 y3dd8 w2f8 h160\"><div class=\"t m0 x1ba h12f y3a3d ff9 fsae fc4 sc0 ls569 ws2\">Note<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x4e0 h12f y3dd9 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3dda ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3ddb w438 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls53d ws302\">At 1 October<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n xa69 y3ddb wd3 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls564 ws2\">963<span class=\"_ _399\"> </span></div></td><td class=\"c n xa6a y3ddb w690 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls557 ws2\">1,171<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ddc w691 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls54f ws304\">Adjustment on initial application of IFRS 9 hedge accounting<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n xa6b y3ddc w5a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls556 ws2\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa6c y3ddc w59 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls544 ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b36 w692 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws317\">At 1 October\u2014adjusted<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n xa6d y3b36 w54d h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53a ws2\">962<span class=\"_ _399\"> </span></div></td><td class=\"c n xa6e y3b36 w690 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls557 ws2\">1,171<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b0a w49a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls552 ws2fc\">Profit for the year<span class=\"_ _399\"> </span></div></td><td></td><td class=\"c n xa6f y3b0a w48 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls544 ws2\">369<span class=\"_ _399\"> </span></div></td><td class=\"c n xa70 y3b0a w4a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls550 ws2\">323<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3c6c w693 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls552 ws30c\">Actuarial gain/(loss) on post-employment<span class=\"ls547\"> benefit obligations, net of tax<span class=\"_ _399\"> </span></span></div></td><td></td><td class=\"c n xa71 y3c6c wdc h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n xa72 y3c6c w57 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls554 ws2\">(2)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ddd ff9 fsaf fc4 sc0 ls54d ws302\">Fair value reassessment of equity investments <span class=\"_ _25b\"> </span> </td><td></td><td class=\"c n x1e9 y3c29 w58 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54e ws2\">(2)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa73 y3c29 w59 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls558 ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3dde ff9 fsaf fc4 sc0 ls54b ws2fa\">Employee share option scheme-value of <span class=\"ls552 ws2f2\">employee services, net of tax</span><span class=\"ls552 ws2f2\"> <span class=\"_ _328\"> </span> </span></td><td></td><td class=\"c n x1e9 y3c2a w694 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">57<span class=\"_ _399\"> </span></div></td><td class=\"c n xa74 y3c2a w695 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls550 ws2\">62<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3ddf ff9 fsaf fc4 sc0 ls53f ws2f2\">Vesting of share awards and exercise of share options <span class=\"_ _329\"> </span> </td><td></td><td class=\"c n x1ce y3c70 w696 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53f ws2\">(41)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa75 y3c70 w697 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls556 ws2\">(41)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3de0 ff9 fsaf fc4 sc0 ls541 ws2f3\">Share buyback programme <span class=\"_ _32a\"> </span><span class=\"ls7 ws2\"> </span></td><td></td><td class=\"c n x1c2 y3aa6 w33f h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls561 ws2\">(609)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa76 y3aa6 w698 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls557 ws2\">(351)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a8b w699 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws30d\">Dividends paid to owners of the parent<span class=\"_ _399\"> </span></div></td><td class=\"c n xa77 y3a8b w69a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53d ws30d\">13.6<span class=\"_ _399\"> </span></div></td><td class=\"c n x1c2 y39c7 wf4 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53d ws2\">(207)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa78 y39c7 w541 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls540 ws2\">(199)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3de1 ffa fsaf fc4 sc0 ls545 ws304\">At 30 September <span class=\"_ _2d9\"> </span><span class=\"ff9 ls7 ws2\"> </span></td><td></td><td class=\"c n x203 y3947 wcb h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls564 ws2\">530<span class=\"_ _399\"> </span></div></td><td class=\"c n xa79 y3947 w69b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws2\">963<span class=\"_ _399\"> </span></div></td></tr></table>Share buyback On 19 November 2024, the Group entered <span class=\"ls54f ws2fc\">into a non-discretionary share buyback programme to purchase up to \u00a3400m of its </span>own shares. As announced on 15 May 2025, the programme was <span class=\"ls54b\">extended by up to \u00a3200m. The extended programme completed </span>in July 2025, for a total consideration of \u00a3600m plus expect<span class=\"ls54f ws317\">ed associated fees and taxes, corresponding to the \u00a3609m </span>recognised through retained earnings at the balance sheet <span class=\"ls53f ws308\">date, of which \u00a3605m was paid in the current year. </span>During the year, the Group repurchased a total of 48,209,390 or<span class=\"ls53f ws308\">dinary shares as part of the programme, all of which were </span>subsequently cancelled. In the prior year, the Group purchased a total of 29,289,778 ordi<span class=\"ls53f\">nary shares as part of a non-discretionary share buyback </span>programme entered into on 22 November 20<span class=\"ls561 ws2fb\">23 and completed in April 2024. Considerat<span class=\"ls53f ws306\">ion of \u00a3348m for this share buyback </span></span>programme was paid in the prior year.<div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls580 ws40a gs4b9\">13.5 Employee Benefit Trust </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fb gs4ba\">The Employee Benefit Trust (EBT) holds shares in the Company and was set up for the benefit of Group employees. The EBT </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs4bb\">purchases the Company\u2019s shares in the market or is gifted thes<span class=\"ls543 ws30d\">e by the Com<span class=\"_ _0\"></span>pany for use in connection with the Group\u2019s share-<span class=\"_ _399\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2fb gs4bc\">based payments arrangements. These shares are accounted for as <span class=\"ls53f ws306\">treasury shares. <span class=\"_ _0\"></span>Once purchased, shares are not sold back into </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs4bd\">the market unless required to settle employee tax liabilities in <span class=\"ls552 ws309\">respect of their share awards. <span class=\"ls54f ws304\">The EBT holds <span class=\"_ _0\"></span>8,064,848 ordinar<span class=\"ls53f ws2\">y </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws2fc gs4be\">shares in the Company (2024: 8,473,802) at<span class=\"ls53e ws30d\"> a cost of \u00a372m (2024: \u00a377m) with \u00a3nil<span class=\"_ _5\"></span><span class=\"ls53f\"> of shares purchased during the year </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs4bf\">(2024: \u00a355m), funded by the Company, and<span class=\"ls560 ws30a\"> a nominal value of \u00a3nil (2024: \u00a3nil). </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws302 gs4c0\">During the year, the EBT satisfied the vesting of certain share <span class=\"ls53f ws308\">awards utilising 420,118 ordi<span class=\"ls547 ws30c\">nary shares (2024: 1,381,398). </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs4c1\">The EBT received \u00a3nil (2024: \u00a3nil) additional funds <span class=\"ws308\">for future purchase of shares in the market. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws304 gs4c2\">The costs of funding and administering the EBT are charged to the <span class=\"_ _5\"></span><span class=\"ls543 ws2fd\">income statement of the Group in the period to which they </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs4c3\">relate. The market value of the shares of the Company he<span class=\"ls54f ws2fc\">ld by the EBT at 30 September <span class=\"ls53f ws2fd\">2025 was \u00a3<span class=\"_ _0\"></span>89m (2024: \u00a387m). </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "<div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls59b ws3d3 gs4b3\">Treasury share reserve </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fb gs4b4\">Treasury share are shares in the Company which are owned by the Company itself.<span class=\"_ _5\"></span>  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws302 gs4b5\">At 30 September 2025, the Group held 59<span class=\"ls53f ws308\">,869,507 (2024: 66,725,007) treasury shares. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs4b6\">During the year, the Group agreed to satisfy the vesting of certa<span class=\"ws300\">in share awards, utilising a tota<span class=\"ls560 ws2fb\">l of 6,855,500 (2024: 7,181,4<span class=\"ls552 ws2\">63) </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs4b7\">treasury shares. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-373": {
   "value": "13.6 Dividends Accounting policy Dividends are recognised through equity when approved by the Company\u2019s shareholders or on payment, whichever is earlier. <table class=\"s w2a3 h1bd\" id=\"_2c2ff966-4f53-4d02-bfb8-e0a9c5ea4404\"><tr><td></td><td class=\"t m0 x1da h12f y3de2 ffa fsae fc4 sc0 ls536 ws2\">2025 </td><td class=\"t m0 x1b6 h12e y3de3 ff9 fsae fc4 sc0 ls538 ws2\">2024 </td></tr><tr><td></td><td class=\"t m0 x1b5 h12f y3de4 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3de4 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3b0e w69c h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54c ws2\">Final<span class=\"ff9 ls5eb ws2fd\"> dividend paid for the year ended 30<span class=\"ws2f2\"> September 2024 of 13.50p per share<span class=\"_ _399\"> </span></span></span></div></td><td class=\"c n xa7a y3b0e w69d h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls542 ws2\">135<span class=\"_ _399\"> </span></div></td><td class=\"c n xa7b y3b0e w5af h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ec ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b15 w69e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5eb ws308\">(2024: final dividend paid for the year ende<span class=\"ls5ed ws2fc\">d 30 September 2023 of 12.75p per share</span><span class=\"ls5ed ws2fc\">)<span class=\"_ _399\"> </span></span></div></td><td class=\"c n xa7c y3b15 wb5 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls55f ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa7d y3b15 w69f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ee ws2\">129<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3de5 ffa fsaf fc4 sc0 ls561 ws2\">Interim<span class=\"ff9 ws302\"> dividend paid for the year ended 30 September 2025 of 7.45p per share</span><span class=\"ff9 ws302\"> </span></td><td class=\"c n x203 y3ab3 w398 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">72<span class=\"_ _399\"> </span></div></td><td class=\"c n xa7e y3ab3 w6a0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ec ws2\">\u2013<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3de6 ff9 fsaf fc4 sc0 ls5ef ws302\">(2024: interim dividend paid for the year ende<span class=\"ls5f0 ws2f2\">d 30 September 2024 of 6.95p per share</span><span class=\"ls5f0 ws2f2\">) </span></td><td class=\"c n x1eb y3b02 w6a1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls5f1 ws2\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa7f y3b02 w6a2 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5f2 ws2\">70<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td class=\"c n x20c y3948 w23a h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls564 ws2\">207<span class=\"_ _399\"> </span></div></td><td class=\"c n xa80 y3948 w6a3 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ed ws2\">199<span class=\"_ _399\"> </span></div></td></tr></table>In addition, the Directors are proposing a final dividend in resp<span class=\"ls561 ws306\">ect of the financial year ended 30 September 2025 of <span>14.40</span>p pe<span class=\"ls563 ws2\">r </span></span>share which will absorb an estimated \u00a3138m of shareholders\u2019 <span class=\"_ _0\"></span><span class=\"ws317\">funds. The Company\u2019s distributable reserves are sufficient to </span>support the payment of this dividend. If approved at the AGM on <span class=\"ls53f ws2f2\">5 February 2026 the dividend will be paid on <span class=\"_ _0\"></span>10 February 2026 </span>to shareholders who are on the register of members on 9 Januar<span class=\"ls53f ws30d\">y 2026. These consolidated financial statements do not reflect </span>this proposed dividend payable.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "Accounting policy Dividends are recognised through equity when approved by the Company\u2019s shareholders or on payment, whichever is earlier.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "0.144",
   "decimals": 4,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-344": {
   "value": "14 Acquisitions and disposals<span class=\"_ _399\"> </span>The following note outlines acquisitions and disposals duri<span class=\"ls561 ws2f4\">ng the year and the accompanying accounting policies.<span class=\"_ _5\"></span> Each<span class=\"_ _399\"> </span></span>acquisition or disposal during the year is discussed and the <span class=\"ls552\">effects on the results of the Group are highlighted. Additional<span class=\"_ _399\"> </span></span>disclosures are presented for disposals and planned disposals <span class=\"ls552 ws309\">that qualify as businesses held <span class=\"ls53e ws301\">for sale or for presentation<span class=\"_ _399\"> </span></span></span>as discontinued operations.<span class=\"_ _399\"> </span>Accounting policy<span class=\"_ _399\"> </span>Acquisitions<span class=\"_ _399\"> </span>The acquisition of subsidiaries is accounted for using the ac<span class=\"ws317\">quisition method. The cost of an acquisition is measured as<span class=\"_ _399\"> </span></span>the aggregate of the consideration transferred, which is measur<span class=\"ls552 ws309\">ed at acquisition date fair value, and the amount of any<span class=\"_ _399\"> </span></span>non-controlling interests in the acquiree. The<span class=\"ls560 ws306\"> acquiree\u2019s identifiable assets, liabilities and contingent liabilities that<span class=\"_ _399\"> </span></span>meet the conditions for recognition under IFRS 3 \u201cBusiness Co<span class=\"ls53d ws300\">mbinations\u201d are recognised at their fair values at the<span class=\"_ _399\"> </span></span>acquisition date.<span class=\"_ _399\"> </span>Any contingent consideration to be transferred by the <span class=\"ws2fc\">Group is recognised at fair value at the acquisition date.<span class=\"_ _399\"> </span></span>Subsequent changes to the fair value of the contingent consid<span class=\"ls549 ws2fc\">eration that is deem<span class=\"_ _0\"></span>ed to be an asset or liability are<span class=\"_ _399\"> </span></span>recognised in the income statement. Contin<span class=\"ls53d ws300\">gent consideration that is classified as<span class=\"ls53e ws301\"> equity is not remeasured, and its<span class=\"_ _399\"> </span></span></span>subsequent settlement is <span class=\"ws302\">accounted for within equity.<span class=\"_ _399\"> </span></span>Goodwill represents the excess of the consideration transfe<span class=\"ls561 ws306\">rred, the amount of any no<span class=\"ls53e ws301\">n-controlling interest in the<span class=\"_ _399\"> </span></span></span>acquiree and the acquisition date fair value of any previous eq<span class=\"ls552 ws309\">uity interest in the acquiree over the fair value of the<span class=\"_ _399\"> </span></span>Group\u2019s total identifiable net assets acquired. If, after reasse<span class=\"ls552 ws2fc\">ssment, the Group\u2019s interest in the net fair value of the<span class=\"_ _399\"> </span></span>acquiree\u2019s identifiable assets, liabilitie<span class=\"ls53f ws308\">s and contingent liabilities exceeds the cost of the business combination, the<span class=\"_ _399\"> </span></span>difference is recognised directly in the <span class=\"ws2f2\">consolidated income statement. Any subse<span class=\"ws302\">quent adjustm<span class=\"_ _0\"></span>ent to reflect changes in<span class=\"_ _399\"> </span></span></span>consideration arising from contingent consideration amendmen<span class=\"ls543 ws30d\">ts is recognised in the consolidated income statement.<span class=\"_ _399\"> </span></span>On an acquisition-by-acquisition basis, the Group recognises <span class=\"ls552 ws309\">any non-controlling interest in the acquiree either at fair<span class=\"_ _399\"> </span></span>value or at the non-controlling interest\u2019s propo<span class=\"ws30d\">rtionate share of the acquiree\u2019s net assets. </span>Acquisition-related items such as legal or professional f<span class=\"ls561 ws306\">ees are expensed to the incom<span class=\"ws30d\">e statement as incurred. </span></span>Acquisitions of certain legal entities can be accounted for as <span class=\"ls552 ws2fc\">an asset acquisition, rather than a business com<span class=\"_ _0\"></span>bination,<span class=\"_ _399\"> </span></span>when they satisfy the \u201cconcentration test\u201d exemption under IFRS <span class=\"ls552 ws303\">3 \u201cBusiness Combinations\u201d. This is often the case where<span class=\"_ _399\"> </span></span>the value of the acquired legal entity largely comprises a <span class=\"ls552 ws309\">single asset or technology. Where this is applied, no goodwill is<span class=\"_ _399\"> </span></span>recognised as part of the acquisition accounting.<span class=\"_ _399\"> </span>Businesses held for sale and discontinued operations<span class=\"_ _399\"> </span>The Group classifies the assets and liabilities of a business as<span class=\"ls546 ws309\"> held for sale if their carry<span class=\"ls552 ws317\">ing amounts will be recovered<span class=\"_ _399\"> </span></span></span>principally through a sale of the business <span class=\"ls561 ws306\">rather than through continuing use. These <span class=\"ls53d ws300\">assets and liabilities are measured at<span class=\"_ _399\"> </span></span></span>the lower of their carrying amount and fair value less costs to <span class=\"ls560 ws30a\">sell. The criteria for classification as held for sale are met<span class=\"_ _399\"> </span></span>only when the sale is highly probable and the business is av<span class=\"ws300\">ailable for immediate sale in its present condition. Actions<span class=\"_ _399\"> </span></span>required to complete the sale must indicate that it is unlikely <span class=\"ls552 ws309\">that significant changes will be made to the plan or that the<span class=\"_ _399\"> </span></span>decision to sell will be withdrawn. Management must be <span class=\"_ _0\"></span><span class=\"ls53f ws308\">committed to the sale and completion must be expected within<span class=\"_ _399\"> </span></span>one year from the date of the classification. Property<span class=\"ls543 ws30d\">, plant and equipment and intangible assets are not depreciated<span class=\"_ _399\"> </span></span>or amortised once classified as held for sale. Assets and liabilities classified as held for sale are presented separately<span class=\"_ _399\"> </span>as current items in the consolidated balance sheet. A business qualifies as a discontinued operation if it is a com<span class=\"ws2fc\">ponent of the Group that either has been disposed of,<span class=\"_ _399\"> </span></span>or is classified as held for sale, and:<span class=\"_ _399\"> </span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53f ws308\">Represents a separate major line of business or geographical area of operations; and<span class=\"_ _399\"> </span></span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws300\">Is part of a single co-ordinated plan to dispose of a <span class=\"ls543 ws30d\">separate major line of business or geographical area<span class=\"_ _399\"> </span></span></span></span>of operations.<span class=\"_ _399\"> </span>Discontinued operations are excluded from the results of con<span class=\"ls543 ws30d\">tinuing operations in both the current and prior years and<span class=\"_ _399\"> </span></span>are presented as a single amount in the consolidated incom<span class=\"ls53f\">e statement as profit or loss on discontinued operations.</span><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls588 ws330 gs4f2\">14.1 Acquisitions </div><div class=\"t m0 h13b ffa fsaf fc4 sc0 ls5f3 ws2 gs4f3\">Tritium<span class=\"fsb2 ls7\"> <span class=\"_ _5\"></span><span class=\"fsaf ls5f4\">Software<span class=\"fsb3 ls7\"> </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs4f4\">On 29 October 2024, the Group acquired 100% equity capital an<span class=\"ls53d ws300\">d voting rights of Tritium Software, S.L (\u201cTritium Software\u201d), a </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs4f5\">company based in Spain, for a total consideration of \u00a330m.<span class=\"ls552\"> Tritium Software provides a cloud-native, mobile workforce </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs4f6\">management solution for field-based sales teams through its main<span class=\"ls543 ws2fb\"> product, Sage Sales Management (previously branded as </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2 gs4f7\">ForceManager). </div><div class=\"gs4f8\"><table class=\"s w557 h1bf\" id=\"_0768fba9-eb75-4b9c-ad43-79024a75717f\"><tr><td></td><td class=\"t m0 x287 h12e y3dee ff9 fsae fc4 sc0 ls5a4 ws314\">Total  </td></tr><tr><td class=\"t m0 x1c1 h12f y3def ffa fsae fc4 sc0 ls538 ws369\">Summary of acquisition </td><td class=\"t m0 x1dc h12e y3def ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h131 y3df0 ff9 fsaf fc4 sc0 ls548 ws2f8\">Cash consideration </td><td class=\"t m0 x1b9 h131 y3df1 ff9 fsaf fc4 sc0 ls548 ws2\">28 </td></tr><tr><td class=\"c n x1bb y3df2 w6a5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws302\">Deferred consideration<span class=\"_ _399\"> </span></div></td><td class=\"c n xa83 y3df2 w6a6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls550 ws2\">2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3df3 ffa fsaf fc4 sc0 ls53c ws2fd\">Acquisition-date fair value of consideration </td><td class=\"t m0 x1dc h130 y3df4 ffa fsaf fc4 sc0 ls571 ws2\">30 </td></tr><tr><td class=\"c n x1bb y3a5a w6a7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls54d ws302\">Fair value of identifiable net assets<span class=\"_ _399\"> </span></div></td><td class=\"c n xa84 y3a5a w49b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls57d ws2\">(5)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w6a8 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">Goodwill<span class=\"_ _399\"> </span></div></td><td class=\"c n xa85 y3947 w203 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">25<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"gs4f9\"><table class=\"s w557 h1be\" id=\"_a5e3846e-4e85-41eb-a86c-42c2d2ebc4d0\"><tr><td></td><td class=\"t m0 x287 h12e y3de7 ff9 fsae fc4 sc0 ls5a4 ws314\">Total  </td></tr><tr><td class=\"t m0 x1c1 h12f y3de8 ffa fsae fc4 sc0 ls56f ws314\">Fair value of identifiable net assets acquired </td><td class=\"t m0 x1dc h12e y3de8 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h131 y3de9 ff9 fsaf fc4 sc0 ls543 ws2f2\">Acquired intangible assets </td><td class=\"t m0 xa81 h131 y3dea ff9 fsaf fc4 sc0 ls550 ws2\">6 </td></tr><tr><td class=\"c n x1bb y3deb w6a4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls547 ws30c\">Other net liabilities<span class=\"_ _399\"> </span></div></td><td class=\"c n xa82 y3deb w152 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5f5 ws2\">(1)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h130 y3dec ffa fsaf fc4 sc0 ls541 ws317\">Fair value of identifiable net assets acquired </td><td class=\"t m0 xa81 h130 y3ded ffa fsaf fc4 sc0 ls57e ws2\">5 </td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws302 gs4fa\">A summary of the acquired intangible assets is set out below: </div><div class=\"gs4fb\"><table class=\"s w6a9 h1c0\" id=\"_d168ebe3-94d3-44b8-a91d-46d20055c031\"><tr><td></td><td></td><td class=\"t m0 x28c h12e y3df5 ff9 fsae fc4 sc0 ls570 ws2\">Useful </td></tr><tr><td></td><td class=\"t m0 x437 h12f y3df6 ffa fsae fc4 sc0 ls56a ws2\">Valuation </td><td class=\"t m0 x58c h12e y3df7 ff9 fsae fc4 sc0 ls576 ws31a\">economic life </td></tr><tr><td class=\"t m0 x1c1 h130 y3df8 ffa fsaf fc4 sc0 ls551 ws2f7\">Acquired intangible assets </td><td class=\"t m0 x434 h12f y3df9 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x435 h12e y3dfa ff9 fsae fc4 sc0 ls55d ws2\">(years) </td></tr><tr><td class=\"c n x1bb y399f w6aa h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls543 ws2f4\">Customer relationships<span class=\"_ _399\"> </span></div></td><td class=\"c n xa86 y399f wdc h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n xa87 y399f w7d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws2\">10<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3b78 w6ab h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws2\">Technology<span class=\"_ _399\"> </span></div></td><td class=\"c n xa88 y3b78 w2c9 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">5<span class=\"_ _399\"> </span></div></td><td class=\"c n xa89 y3b78 w143 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls561 ws2\">7<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w6ac h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls545 ws304\">Acquired intangible assets<span class=\"_ _399\"> </span></div></td><td class=\"c n xa8a y3947 w153 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls571 ws2\">6<span class=\"_ _399\"> </span></div></td><td></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws302 gs4fc\">Acquired goodwill of \u00a325m comprises the fair value of the acqu<span class=\"_ _0\"></span><span class=\"ls561 ws317\">ired control premium, workforce in place and the expected </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs4fd\">synergies. The goodwill has been allocated to the Iberia C<span class=\"ls53c ws2fd\">GU where the underlying benefit arising from the acquisition is </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs4fe\">expected to be realised. No goodwill is expected to be deductib<span class=\"_ _0\"></span>le for tax purposes. The results of the business are allocated t<span class=\"ls550 ws2\">o </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs4ff\">the Europe operating segment in line with the underlying operations. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws303 gs500\">The outflow of cash and cash equivalents on the acquisition is as follows: </div><div class=\"t m0 h146 ff24 fsb0 fc4 sc0 ls7 ws2 gs501\"><span class=\"_ gs502\"> </span></div><div class=\"gs503\"><table class=\"s w557 h1c1\" id=\"_c8eb06bd-c7ec-4de2-9726-26ffa00e2d50\"><tr><td></td><td class=\"t m0 x287 h12e y3dfb ff9 fsae fc4 sc0 ls5a4 ws314\">Total  </td></tr><tr><td></td><td class=\"t m0 x1dc h12e y3dfc ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y399e w6ad h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2f8\">Cash consideration<span class=\"_ _399\"> </span></div></td><td class=\"c n xa8b y399e w6ae h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls540 ws2\">(28)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a5a w6af h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws2f4\">Cash and cash equivalents acquired<span class=\"_ _399\"> </span></div></td><td class=\"c n xa8c y3a5a w42f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls546 ws2\">1<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w6b0 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls541 ws2f3\">Net cash outflow<span class=\"_ _399\"> </span></div></td><td class=\"c n xa8d y3947 w301 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls53d ws2\">(27)<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws317 gs504\">Transaction costs of \u00a35m relating to the acquisition have been in<span class=\"ls560\">cluded in selling and administrative expenses, classified as<span class=\"_ _5\"></span> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs505\">other M&amp;A activity-related items within recurring adjustments between underlying and statutory results. These costs relate </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws301 gs506\">to advisory, legal, and other professional services. See note 3.6. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws302 gs507\">Arrangements have been put in place for retention payments to <span class=\"ls560 ws306\">rem<span class=\"_ _0\"></span>unerate employees of Tritium <span class=\"ls547 ws308\">Software for future services. </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2f2 gs508\">The total cost of these arrangements will be recognised in future periods over the retention period, contingent on em<span class=\"_ _0\"></span>ployment<span class=\"_ _0\"></span>. <span class=\"ls7 ws2\"> </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fb gs509\">The consolidated income statement includes revenue and loss <span class=\"ls561 ws317\">after tax relating to <span class=\"_ _5\"></span>Tritium Software for the period since the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs50a\">acquisition date, of which both are immaterial.  </div><div class=\"t m0 h130 ffa fsaf fc4 sc0 ls551 ws2f4 gs50c\">Fyle Technologies </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs50d\">On 24 July 2025, the Group acquired a 100% controlling interest in<span class=\"ls53f ws30d\"> Fyle Technologies Private Limited (\u201cFyle\u201d). Fyle provides an<span class=\"ls7 ws2\"> </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53c ws2fd gs50e\">AI-powered expense management platform which transforms how <span class=\"ls54f ws2fc\">SMBs track and manage expenses, with an existing customer </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs50f\">base in the United States. </div><div class=\"gs510\"><table class=\"s w1b9 h1c2\" id=\"_3cedf887-b38c-4cec-9677-d0292e78bac6\"><tr><td></td><td class=\"t m0 x287 h12e y3dfd ff9 fsae fc4 sc0 ls5a4 ws314\">Total  </td></tr><tr><td class=\"t m0 x1c1 h12f y3dfe ffa fsae fc4 sc0 ls538 ws369\">Summary of acquisition </td><td class=\"t m0 x1dc h12e y3dfe ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3dff w6ad h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2f8\">Cash consideration<span class=\"_ _399\"> </span></div></td><td class=\"c n xa8e y3dff w6b1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws2\">56<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3e00 ff9 fsaf fc4 sc0 ls548 ws302\">Deferred consideration </td><td class=\"t m0 xa81 h131 y3e01 ff9 fsaf fc4 sc0 ls542 ws2\">3 </td></tr><tr><td class=\"c n x1bb y3e02 w6b2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws302\">Holdback consideration<span class=\"_ _399\"> </span></div></td><td class=\"c n xa8f y3e02 w6b3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls571 ws2\">4<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3e03 w6b4 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53c ws2fd\">Acquisition-date fair value of consideration<span class=\"_ _399\"> </span></div></td><td class=\"c n xa90 y3e03 w6b5 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls571 ws2\">63<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3e04 ff9 fsaf fc4 sc0 ls54d ws302\">Fair value of identifiable net assets </td><td class=\"t m0 x403 h131 y3e05 ff9 fsaf fc4 sc0 ls560 ws2\">(14)<span class=\"_ _399\"> </span></td></tr><tr><td class=\"c n x1bb y3947 w6a8 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls57e ws2\">Goodwill<span class=\"_ _399\"> </span></div></td><td class=\"c n xa91 y3947 w6b6 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls54a ws2\">49<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"gs511\"><table class=\"s w1b9 h1c3\" id=\"_aff48afa-c63e-435c-9de6-50a728851598\"><tr><td></td><td class=\"t m0 x287 h12e y3e06 ff9 fsae fc4 sc0 ls5a4 ws314\">Total  </td></tr><tr><td class=\"t m0 x1c1 h12f y3e07 ffa fsae fc4 sc0 ls56f ws314\">Fair value of identifiable net assets acquired </td><td class=\"t m0 x1dc h12e y3e07 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"t m0 x1c1 h131 y3e08 ff9 fsaf fc4 sc0 ls543 ws2f2\">Acquired intangible assets </td><td class=\"t m0 x1b9 h131 y3e09 ff9 fsaf fc4 sc0 ls53c ws2\">22 </td></tr><tr><td class=\"c n x1bb y3e0a w6b7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws301\">Deferred tax liability<span class=\"_ _399\"> </span></div></td><td class=\"c n xa92 y3e0a w49b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls57d ws2\">(5)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3e0b ff9 fsaf fc4 sc0 ls547 ws30c\">Other net liabilities </td><td class=\"t m0 x7ac h131 y3e0c ff9 fsaf fc4 sc0 ls549 ws2\">(3)<span class=\"_ _399\"> </span></td></tr><tr><td class=\"t m0 x1c1 h130 y3e0d ffa fsaf fc4 sc0 ls541 ws317\">Fair value of identifiable net assets acquired </td><td class=\"t m0 x1dc h130 y3e0e ffa fsaf fc4 sc0 ls544 ws2\">14 </td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws302 gs512\">A summary of the acquired intangible assets is set out below: </div><div class=\"gs513\"><table class=\"s w6a9 h1c4\" id=\"_52bb46c6-fb36-44f6-8680-b6ca03be7d5a\"><tr><td></td><td></td><td class=\"t m0 x28c h12e y3e0f ff9 fsae fc4 sc0 ls570 ws2\">Useful </td></tr><tr><td></td><td class=\"t m0 xa0f h12f y3e10 ffa fsae fc4 sc0 ls56a ws31b\">Valuation  </td><td class=\"t m0 x58c h12e y3e11 ff9 fsae fc4 sc0 ls576 ws31a\">economic life </td></tr><tr><td class=\"t m0 x1c1 h130 y3e12 ffa fsaf fc4 sc0 ls551 ws2f7\">Acquired intangible assets </td><td class=\"t m0 x807 h12f y3e13 ffa fsae fc4 sc0 ls537 ws2\">\u00a3m </td><td class=\"t m0 x435 h12e y3e14 ff9 fsae fc4 sc0 ls55d ws2\">(years) </td></tr><tr><td class=\"c n x1bb y3b78 w6ab h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls541 ws2\">Technology<span class=\"_ _399\"> </span></div></td><td class=\"c n xa93 y3b78 w6b8 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls551 ws2\">22<span class=\"_ _399\"> </span></div></td><td class=\"c n xa94 y3b78 w2be h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls542 ws2\">8<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w6ac h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls545 ws304\">Acquired intangible assets<span class=\"_ _399\"> </span></div></td><td class=\"c n xa95 y3947 w2db h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls57e ws2\">22<span class=\"_ _399\"> </span></div></td><td></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws306 gs514\">Acquired goodwill of \u00a349m comprises the fair value of the acq<span class=\"ls561\">uired control prem<span class=\"_ _0\"></span>ium, workforce in place and the expected </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws30d gs515\">synergies. The goodwill has been allocated to the North Ame<span class=\"ws2f4\">rica CGU where the underlying benefit arising from the acquisition </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws306 gs516\">is expected to be realised. No goodwill is expected to be de<span class=\"_ _0\"></span><span class=\"ls53f ws2fd\">ductible for tax purposes. The results of the business are allocate<span class=\"ls571 ws2\">d </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs517\">to the North America operating segment <span class=\"ls53d ws300\">in line with the underlying operations. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws303 gs518\">The outflow of cash and cash equivalents on the acquisition is as follows: </div><div class=\"gs519\"><table class=\"s w557 h1c5\" id=\"_3bff7c15-18e3-414a-bfd9-c190d9477bcc\"><tr><td></td><td class=\"t m0 x287 h12e y3e15 ff9 fsae fc4 sc0 ls5a4 ws314\">Total  </td></tr><tr><td></td><td class=\"t m0 x1dc h12e y3e16 ff9 fsae fc4 sc0 ls598 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y399e w6ad h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2f8\">Cash consideration<span class=\"_ _399\"> </span></div></td><td class=\"c n xa8b y399e w6b9 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls555 ws2\">(56)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3a69 w6af h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls543 ws2f4\">Cash and cash equivalents acquired<span class=\"_ _399\"> </span></div></td><td class=\"c n xa96 y3a69 w6a6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls550 ws2\">2<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w6b0 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls541 ws2f3\">Net cash outflow<span class=\"_ _399\"> </span></div></td><td class=\"c n xa97 y3947 w6ba h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls561 ws2\">(54)<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fc gs51a\">Transaction costs of \u00a35m relating to the acquisition have been incl<span class=\"ls552 ws309\">uded in selling and administrative expenses, classified as </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs51b\">other M&amp;A activity-related items within recurring adjustments be<span class=\"ls53f ws308\">tween underlying and statutory results. These costs relate to </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws300 gs51c\">advisory, legal and other professional services. See note 3.6.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws2fc gs51d\">Arrangements have been put in place for retention payments to rem<span class=\"_ _0\"></span><span class=\"ls547 ws308\">unerate employees of Fyle for future services, classified as </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs51e\">other M&amp;A activity-related items. The total cost of these arrange<span class=\"ls543 ws30d\">ments will be recognised in future periods over the retention </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws2fb gs51f\">period, contingent on employment. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fb gs520\">The consolidated income statement includes revenue and loss af<span class=\"ls560 ws317\">ter tax relating to Fyle for the period since the acquisition </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs521\">date, of which both are immaterial. </div><div class=\"t m0 h13b ffa fsb2 fc4 sc0 ls588 ws330 gs523\">14.2 Measurement adjustments to business combinations reported using provisional amounts </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs524\">On 9 September 2024, the Group acquired 100% equity cap<span class=\"ls560 ws30a\">ital and voting rights of Infineo SAS (\u201cInfineo\u201d), for total cash </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs525\">consideration of \u00a334m. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws303 gs526\">The net assets acquired and recognised in the financial statem<span class=\"ls53f ws304\">ents for the year ended 30 September 2024 were based on a </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs527\">provisional assessment of their fair value while the Group <span class=\"ls561 ws306\">undertook a valuation of the acquired intangible assets. Given the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws301 gs528\">timing of the acquisition, the acquisiti<span class=\"ls561 ws306\">on accounting had not been finalised by the da<span class=\"ls53d ws300\">te the financial statements for the year </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs529\">ended 30 September 2024 were approved for issue by the Boar<span class=\"ls53f ws308\">d of Directors. During the period, the valuation and acquisition </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws303 gs52a\">accounting were completed and approved. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws303 gs52b\">The intangible assets identified and subsequently valued as at the date of acquisition include: <span class=\"_ _0\"></span> </div><div class=\"gs52c\"><table class=\"s w6a9 h1c6\" id=\"_6c8b32fc-785c-4a2f-a1e8-cf0b78f3cecb\"><tr><td></td><td></td><td class=\"t m0 x28c h12e y3e17 ff9 fsae fc4 sc0 ls570 ws2\">Useful </td></tr><tr><td></td><td class=\"t m0 x238 h12f y3e18 ffa fsae fc4 sc0 ls56a ws2\">Valuation </td><td class=\"t m0 x58c h12e y3e19 ff9 fsae fc4 sc0 ls576 ws31a\">economic life </td></tr><tr><td class=\"t m0 x1c1 h130 y3e1a ffa fsaf fc4 sc0 ls551 ws2f4\">Acquired intangible assets<span class=\"ff9 ls7 ws2\"> </span></td><td class=\"t m0 x424 h12f y3e1b ffa fsae fc4 sc0 ls55c ws2\">\u00a3m </td><td class=\"t m0 x435 h12e y3e1c ff9 fsae fc4 sc0 ls5c8 ws2\">(years) </td></tr><tr><td class=\"c n x1bb y3a68 w6aa h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls543 ws2f4\">Customer relationships<span class=\"_ _399\"> </span></div></td><td class=\"c n xa98 y3a68 w56 h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls560 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n xa99 y3a68 w7d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls561 ws2\">10<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3e1d w6ab h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls541 ws2\">Technology<span class=\"_ _399\"> </span></div></td><td class=\"c n xa9a y3e1d w3eb h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls53a ws2\">8<span class=\"_ _399\"> </span></div></td><td class=\"c n xa9b y3e1d w2a7 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls545 ws2\">6<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w6ac h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls545 ws304\">Acquired intangible assets<span class=\"_ _399\"> </span></div></td><td class=\"c n xa86 y3947 wed h155\"><div class=\"t m0 x1ba h130 y3932 ffa fsaf fc4 sc0 ls558 ws2\">9<span class=\"_ _399\"> </span></div></td><td></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws2fb gs52d\">The 2024 comparative information has been adjusted to<span class=\"ls552 ws30a\"> reflect the adjustment to the provisional amounts.  </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls547 ws30d gs52e\">As a result of the recognition of intangible assets of \u00a39m, th<span class=\"ls560 ws306\">ere was an increase in the deferred tax liability of \u00a31m<span class=\"_ _0\"></span> and </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs52f\">a corresponding decrease of \u00a38m to goodwill. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws302 gs530\">Acquired goodwill of \u00a324m comprises the fair value of the acqu<span class=\"_ _0\"></span><span class=\"ls561 ws317\">ired control premium, workforce in place and the expected </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws2fc gs531\">synergies. The goodwill has been allocated to the France CGU <span class=\"ls548 ws302\">where the underlying benefit arising from the acquisition is </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws300 gs532\">expected to be realised. No goodwill is expected to be deductible for tax purposes. The results of the business are allocated </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs533\">to the Europe operating segment in line with the underlying operations. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs534\">No other adjustments have been made to the provisional fair value <span class=\"ls53e ws301\">of assets and liabilities repo<span class=\"ls53f ws308\">rted at 30 September 2024, </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs535\">as set out below: </div><div class=\"gs536\"><table class=\"s w6bb h1c7\" id=\"_01661c70-1507-4e59-8248-7a7f44f93086\"><tr><td></td><td class=\"t m0 x806 h12e y3e1e ff9 fsae fc4 sc0 ls56b ws313\">Previously reported </td><td class=\"t m0 x723 h12e y3e1e ff9 fsae fc4 sc0 ls536 ws2\">Measurement </td><td class=\"t m0 x9a8 h12e y3e1e ff9 fsae fc4 sc0 ls57a ws40c\">Final fair </td></tr><tr><td></td><td class=\"t m0 x917 h12e y3e1f ff9 fsae fc4 sc0 ls57a ws2f0\">provisional fair values </td><td class=\"t m0 xa9c h12e y3e1f ff9 fsae fc4 sc0 ls55a ws2\">adjustments </td><td class=\"t m0 x28c h12e y3e1f ff9 fsae fc4 sc0 ls576 ws374\">values  </td></tr><tr><td class=\"t m0 x1c1 h12f y3e20 ffa fsae fc4 sc0 ls56f ws314\">Fair value of identifiable net assets acquired </td><td class=\"t m0 x72a h12e y3e21 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x424 h12e y3e21 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td><td class=\"t m0 x1dc h12e y3e20 ff9 fsae fc4 sc0 ls539 ws2\">\u00a3m </td></tr><tr><td class=\"c n x1bb y3e22 w6bc h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53f ws308\">Intangible assets<span class=\"_ _399\"> </span></div></td><td class=\"c n xa9d y3e22 w101 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls551 ws40d\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xa9e y3e22 w6bd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls551 ws40d\">9<span class=\"_ _399\"> </span></div></td><td class=\"c n xa9f y3e22 w6bd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls551 ws40d\">9<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3e23 w6be h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls552 ws309\">Deferred tax liability<span class=\"_ _399\"> </span></div></td><td class=\"c n xaa0 y3e23 w6bf h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls562 ws40e\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xaa1 y3e23 w6c0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls562 ws40e\">(1)<span class=\"_ _399\"> </span></div></td><td class=\"c n xa82 y3e23 w6c0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls562 ws40e\">(1)<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"t m0 x1c1 h131 y3e24 ff9 fsaf fc4 sc0 ls53f ws308\">Other identifiable net assets </td><td class=\"c n xaa2 y3e25 w6a6 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws40f\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n xaa3 y3e25 w1d0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls545 ws40f\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"t m0 xa81 h131 y3e24 ff9 fsaf fc4 sc0 ls548 ws2\">2 </td></tr><tr><td class=\"t m0 x1c1 h130 y3e26 ffa fsaf fc4 sc0 ls541 ws317\">Fair value of identifiable net assets acquired </td><td class=\"c n xaa4 y3e27 w6c1 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls544 ws410\">2<span class=\"_ _399\"> </span></div></td><td class=\"c n xaa5 y3e27 w6c2 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls544 ws410\">8<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x1dc h130 y3e26 ffa fsaf fc4 sc0 ls551 ws2\">10 </td></tr><tr><td class=\"c n x1bb y3deb w6b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls548 ws2\">Goodwill<span class=\"_ _399\"> </span></div></td><td class=\"c n xaa6 y3deb w6c3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws411\">32<span class=\"_ _399\"> </span></div></td><td class=\"c n xaa7 y3deb w6c4 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws411\">(8)<span class=\"_ _399\"> </span></div></td><td class=\"c n xaa8 y3deb w6c5 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls53e ws411\">24<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3947 w6c6 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls548 ws2f8\">Total consideration<span class=\"_ _399\"> </span></div></td><td class=\"c n xaa9 y3947 w190 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54a ws412\">34<span class=\"_ _399\"> </span></div></td><td class=\"c n xaaa y3947 we7 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54a ws412\">\u2013<span class=\"_ _399\"> </span></div></td><td class=\"c n xaab y3947 w190 h15a\"><div class=\"t m0 x1ba h130 y3981 ffa fsaf fc4 sc0 ls54a ws412\">34<span class=\"_ _399\"> </span></div></td></tr></table></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws303 gs537\">The increase in amortisation charge on the intangible assets fro<span class=\"ls543 ws304\">m the acquisition date to 30 September 2024 was not material </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws306 gs538\">and therefore no adjustment has been made for this. No changes<span class=\"ls53f ws308\"> have been identified to the directly attributable-acquisition </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs539\">related costs which were included during the financial year ended 30 September 2024 in relation to the acquisition. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "Accounting policy<span class=\"_ _399\"> </span> Acquisitions<span class=\"_ _399\"> </span> The acquisition of subsidiaries is accounted for using the ac<span class=\"ws317\">quisition method. The cost of an acquisition is measured as<span class=\"_ _399\"> </span></span><span class=\"ws317\"> </span>the aggregate of the consideration transferred, which is measur<span class=\"ls552 ws309\">ed at acquisition date fair value, and the amount of any<span class=\"_ _399\"> </span></span><span class=\"ls552 ws309\"> </span>non-controlling interests in the acquiree. The<span class=\"ls560 ws306\"> acquiree\u2019s identifiable assets, liabilities and contingent liabilities that<span class=\"_ _399\"> </span></span><span class=\"ls560 ws306\"> </span>meet the conditions for recognition under IFRS 3 \u201cBusiness Co<span class=\"ls53d ws300\">mbinations\u201d are recognised at their fair values at the<span class=\"_ _399\"> </span></span><span class=\"ls53d ws300\"> </span>acquisition date.<span class=\"_ _399\"> </span> Any contingent consideration to be transferred by the <span class=\"ws2fc\">Group is recognised at fair value at the acquisition date.<span class=\"_ _399\"> </span></span><span class=\"ws2fc\"> </span>Subsequent changes to the fair value of the contingent consid<span class=\"ls549 ws2fc\">eration that is deem<span class=\"_ _0\"></span>ed to be an asset or liability are<span class=\"_ _399\"> </span></span><span class=\"ls549 ws2fc\"> </span>recognised in the income statement. Contin<span class=\"ls53d ws300\">gent consideration that is classified as<span class=\"ls53e ws301\"> equity is not remeasured, and its<span class=\"_ _399\"> </span></span></span><span class=\"ls53d ws300\"><span class=\"ls53e ws301\"> </span></span>subsequent settlement is <span class=\"ws302\">accounted for within equity.<span class=\"_ _399\"> </span></span><span class=\"ws302\"> </span>Goodwill represents the excess of the consideration transfe<span class=\"ls561 ws306\">rred, the amount of any no<span class=\"ls53e ws301\">n-controlling interest in the<span class=\"_ _399\"> </span></span></span><span class=\"ls561 ws306\"><span class=\"ls53e ws301\"> </span></span>acquiree and the acquisition date fair value of any previous eq<span class=\"ls552 ws309\">uity interest in the acquiree over the fair value of the<span class=\"_ _399\"> </span></span><span class=\"ls552 ws309\"> </span>Group\u2019s total identifiable net assets acquired. If, after reasse<span class=\"ls552 ws2fc\">ssment, the Group\u2019s interest in the net fair value of the<span class=\"_ _399\"> </span></span><span class=\"ls552 ws2fc\"> </span>acquiree\u2019s identifiable assets, liabilitie<span class=\"ls53f ws308\">s and contingent liabilities exceeds the cost of the business combination, the<span class=\"_ _399\"> </span></span><span class=\"ls53f ws308\"> </span>difference is recognised directly in the <span class=\"ws2f2\">consolidated income statement. Any subse<span class=\"ws302\">quent adjustm<span class=\"_ _0\"></span>ent to reflect changes in<span class=\"_ _399\"> </span></span></span><span class=\"ws2f2\"><span class=\"ws302\"> </span></span>consideration arising from contingent consideration amendmen<span class=\"ls543 ws30d\">ts is recognised in the consolidated income statement.<span class=\"_ _399\"> </span></span><span class=\"ls543 ws30d\"> </span>On an acquisition-by-acquisition basis, the Group recognises <span class=\"ls552 ws309\">any non-controlling interest in the acquiree either at fair<span class=\"_ _399\"> </span></span><span class=\"ls552 ws309\"> </span>value or at the non-controlling interest\u2019s propo<span class=\"ws30d\">rtionate share of the acquiree\u2019s net assets. </span><span class=\"ws30d\"> </span>Acquisition-related items such as legal or professional f<span class=\"ls561 ws306\">ees are expensed to the incom<span class=\"ws30d\">e statement as incurred. </span></span><span class=\"ls561 ws306\"><span class=\"ws30d\"> </span></span>Acquisitions of certain legal entities can be accounted for as <span class=\"ls552 ws2fc\">an asset acquisition, rather than a business com<span class=\"_ _0\"></span>bination,<span class=\"_ _399\"> </span></span><span class=\"ls552 ws2fc\"> </span>when they satisfy the \u201cconcentration test\u201d exemption under IFRS <span class=\"ls552 ws303\">3 \u201cBusiness Combinations\u201d. This is often the case where<span class=\"_ _399\"> </span></span><span class=\"ls552 ws303\"> </span>the value of the acquired legal entity largely comprises a <span class=\"ls552 ws309\">single asset or technology. Where this is applied, no goodwill is<span class=\"_ _399\"> </span></span><span class=\"ls552 ws309\"> </span>recognised as part of the acquisition accounting.<span class=\"_ _399\"> </span> Businesses held for sale and discontinued operations<span class=\"_ _399\"> </span> The Group classifies the assets and liabilities of a business as<span class=\"ls546 ws309\"> held for sale if their carry<span class=\"ls552 ws317\">ing amounts will be recovered<span class=\"_ _399\"> </span></span></span><span class=\"ls546 ws309\"><span class=\"ls552 ws317\"> </span></span>principally through a sale of the business <span class=\"ls561 ws306\">rather than through continuing use. These <span class=\"ls53d ws300\">assets and liabilities are measured at<span class=\"_ _399\"> </span></span></span><span class=\"ls561 ws306\"><span class=\"ls53d ws300\"> </span></span>the lower of their carrying amount and fair value less costs to <span class=\"ls560 ws30a\">sell. The criteria for classification as held for sale are met<span class=\"_ _399\"> </span></span><span class=\"ls560 ws30a\"> </span>only when the sale is highly probable and the business is av<span class=\"ws300\">ailable for immediate sale in its present condition. Actions<span class=\"_ _399\"> </span></span><span class=\"ws300\"> </span>required to complete the sale must indicate that it is unlikely <span class=\"ls552 ws309\">that significant changes will be made to the plan or that the<span class=\"_ _399\"> </span></span><span class=\"ls552 ws309\"> </span>decision to sell will be withdrawn. Management must be <span class=\"_ _0\"></span><span class=\"ls53f ws308\">committed to the sale and completion must be expected within<span class=\"_ _399\"> </span></span><span class=\"ls53f ws308\"> </span>one year from the date of the classification. Property<span class=\"ls543 ws30d\">, plant and equipment and intangible assets are not depreciated<span class=\"_ _399\"> </span></span><span class=\"ls543 ws30d\"> </span>or amortised once classified as held for sale. Assets and liabilities classified as held for sale are presented separately<span class=\"_ _399\"> </span> as current items in the consolidated balance sheet.  A business qualifies as a discontinued operation if it is a com<span class=\"ws2fc\">ponent of the Group that either has been disposed of,<span class=\"_ _399\"> </span></span><span class=\"ws2fc\"> </span>or is classified as held for sale, and:<span class=\"_ _399\"> </span> \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53f ws308\">Represents a separate major line of business or geographical area of operations; and<span class=\"_ _399\"> </span></span></span><span class=\"ffd\"><span class=\"ff9 fsaf ls53f ws308\"> </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws300\">Is part of a single co-ordinated plan to dispose of a <span class=\"ls543 ws30d\">separate major line of business or geographical area<span class=\"_ _399\"> </span></span></span></span><span class=\"ffd\"><span class=\"ff9 fsaf ls53d ws300\"><span class=\"ls543 ws30d\"> </span></span></span>of operations.<span class=\"_ _399\"> </span> Discontinued operations are excluded from the results of con<span class=\"ls543 ws30d\">tinuing operations in both the current and prior years and<span class=\"_ _399\"> </span></span><span class=\"ls543 ws30d\"> </span>are presented as a single amount in the consolidated incom<span class=\"ls53f\">e statement as profit or loss on discontinued operations.</span><span class=\"ls53f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "Accounting policy<span class=\"_ _399\"> </span> Acquisitions<span class=\"_ _399\"> </span> The acquisition of subsidiaries is accounted for using the ac<span class=\"ws317\">quisition method. The cost of an acquisition is measured as<span class=\"_ _399\"> </span></span><span class=\"ws317\"> </span>the aggregate of the consideration transferred, which is measur<span class=\"ls552 ws309\">ed at acquisition date fair value, and the amount of any<span class=\"_ _399\"> </span></span><span class=\"ls552 ws309\"> </span>non-controlling interests in the acquiree. The<span class=\"ls560 ws306\"> acquiree\u2019s identifiable assets, liabilities and contingent liabilities that<span class=\"_ _399\"> </span></span><span class=\"ls560 ws306\"> </span>meet the conditions for recognition under IFRS 3 \u201cBusiness Co<span class=\"ls53d ws300\">mbinations\u201d are recognised at their fair values at the<span class=\"_ _399\"> </span></span><span class=\"ls53d ws300\"> </span>acquisition date.<span class=\"_ _399\"> </span> Any contingent consideration to be transferred by the <span class=\"ws2fc\">Group is recognised at fair value at the acquisition date.<span class=\"_ _399\"> </span></span><span class=\"ws2fc\"> </span>Subsequent changes to the fair value of the contingent consid<span class=\"ls549 ws2fc\">eration that is deem<span class=\"_ _0\"></span>ed to be an asset or liability are<span class=\"_ _399\"> </span></span><span class=\"ls549 ws2fc\"> </span>recognised in the income statement. Contin<span class=\"ls53d ws300\">gent consideration that is classified as<span class=\"ls53e ws301\"> equity is not remeasured, and its<span class=\"_ _399\"> </span></span></span><span class=\"ls53d ws300\"><span class=\"ls53e ws301\"> </span></span>subsequent settlement is <span class=\"ws302\">accounted for within equity.<span class=\"_ _399\"> </span></span><span class=\"ws302\"> </span>Goodwill represents the excess of the consideration transfe<span class=\"ls561 ws306\">rred, the amount of any no<span class=\"ls53e ws301\">n-controlling interest in the<span class=\"_ _399\"> </span></span></span><span class=\"ls561 ws306\"><span class=\"ls53e ws301\"> </span></span>acquiree and the acquisition date fair value of any previous eq<span class=\"ls552 ws309\">uity interest in the acquiree over the fair value of the<span class=\"_ _399\"> </span></span><span class=\"ls552 ws309\"> </span>Group\u2019s total identifiable net assets acquired. If, after reasse<span class=\"ls552 ws2fc\">ssment, the Group\u2019s interest in the net fair value of the<span class=\"_ _399\"> </span></span><span class=\"ls552 ws2fc\"> </span>acquiree\u2019s identifiable assets, liabilitie<span class=\"ls53f ws308\">s and contingent liabilities exceeds the cost of the business combination, the<span class=\"_ _399\"> </span></span><span class=\"ls53f ws308\"> </span>difference is recognised directly in the <span class=\"ws2f2\">consolidated income statement. Any subse<span class=\"ws302\">quent adjustm<span class=\"_ _0\"></span>ent to reflect changes in<span class=\"_ _399\"> </span></span></span><span class=\"ws2f2\"><span class=\"ws302\"> </span></span>consideration arising from contingent consideration amendmen<span class=\"ls543 ws30d\">ts is recognised in the consolidated income statement.<span class=\"_ _399\"> </span></span><span class=\"ls543 ws30d\"> </span>On an acquisition-by-acquisition basis, the Group recognises <span class=\"ls552 ws309\">any non-controlling interest in the acquiree either at fair<span class=\"_ _399\"> </span></span><span class=\"ls552 ws309\"> </span>value or at the non-controlling interest\u2019s propo<span class=\"ws30d\">rtionate share of the acquiree\u2019s net assets. </span><span class=\"ws30d\"> </span>Acquisition-related items such as legal or professional f<span class=\"ls561 ws306\">ees are expensed to the incom<span class=\"ws30d\">e statement as incurred. </span></span><span class=\"ls561 ws306\"><span class=\"ws30d\"> </span></span>Acquisitions of certain legal entities can be accounted for as <span class=\"ls552 ws2fc\">an asset acquisition, rather than a business com<span class=\"_ _0\"></span>bination,<span class=\"_ _399\"> </span></span><span class=\"ls552 ws2fc\"> </span>when they satisfy the \u201cconcentration test\u201d exemption under IFRS <span class=\"ls552 ws303\">3 \u201cBusiness Combinations\u201d. This is often the case where<span class=\"_ _399\"> </span></span><span class=\"ls552 ws303\"> </span>the value of the acquired legal entity largely comprises a <span class=\"ls552 ws309\">single asset or technology. Where this is applied, no goodwill is<span class=\"_ _399\"> </span></span><span class=\"ls552 ws309\"> </span>recognised as part of the acquisition accounting.<span class=\"_ _399\"> </span> Businesses held for sale and discontinued operations<span class=\"_ _399\"> </span> The Group classifies the assets and liabilities of a business as<span class=\"ls546 ws309\"> held for sale if their carry<span class=\"ls552 ws317\">ing amounts will be recovered<span class=\"_ _399\"> </span></span></span><span class=\"ls546 ws309\"><span class=\"ls552 ws317\"> </span></span>principally through a sale of the business <span class=\"ls561 ws306\">rather than through continuing use. These <span class=\"ls53d ws300\">assets and liabilities are measured at<span class=\"_ _399\"> </span></span></span><span class=\"ls561 ws306\"><span class=\"ls53d ws300\"> </span></span>the lower of their carrying amount and fair value less costs to <span class=\"ls560 ws30a\">sell. The criteria for classification as held for sale are met<span class=\"_ _399\"> </span></span><span class=\"ls560 ws30a\"> </span>only when the sale is highly probable and the business is av<span class=\"ws300\">ailable for immediate sale in its present condition. Actions<span class=\"_ _399\"> </span></span><span class=\"ws300\"> </span>required to complete the sale must indicate that it is unlikely <span class=\"ls552 ws309\">that significant changes will be made to the plan or that the<span class=\"_ _399\"> </span></span><span class=\"ls552 ws309\"> </span>decision to sell will be withdrawn. Management must be <span class=\"_ _0\"></span><span class=\"ls53f ws308\">committed to the sale and completion must be expected within<span class=\"_ _399\"> </span></span><span class=\"ls53f ws308\"> </span>one year from the date of the classification. Property<span class=\"ls543 ws30d\">, plant and equipment and intangible assets are not depreciated<span class=\"_ _399\"> </span></span><span class=\"ls543 ws30d\"> </span>or amortised once classified as held for sale. Assets and liabilities classified as held for sale are presented separately<span class=\"_ _399\"> </span> as current items in the consolidated balance sheet.  A business qualifies as a discontinued operation if it is a com<span class=\"ws2fc\">ponent of the Group that either has been disposed of,<span class=\"_ _399\"> </span></span><span class=\"ws2fc\"> </span>or is classified as held for sale, and:<span class=\"_ _399\"> </span> \u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53f ws308\">Represents a separate major line of business or geographical area of operations; and<span class=\"_ _399\"> </span></span></span><span class=\"ffd\"><span class=\"ff9 fsaf ls53f ws308\"> </span></span>\u2022<span class=\"ffd\"><span class=\"_ gs14\"> </span><span class=\"_ _72\"> </span><span class=\"ff9 fsaf ls53d ws300\">Is part of a single co-ordinated plan to dispose of a <span class=\"ls543 ws30d\">separate major line of business or geographical area<span class=\"_ _399\"> </span></span></span></span><span class=\"ffd\"><span class=\"ff9 fsaf ls53d ws300\"><span class=\"ls543 ws30d\"> </span></span></span>of operations.<span class=\"_ _399\"> </span> Discontinued operations are excluded from the results of con<span class=\"ls543 ws30d\">tinuing operations in both the current and prior years and<span class=\"_ _399\"> </span></span><span class=\"ls543 ws30d\"> </span>are presented as a single amount in the consolidated incom<span class=\"ls53f\">e statement as profit or loss on discontinued operations.</span><span class=\"ls53f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-345": {
   "value": "<div class=\"t m0 h13a ffa fsb1 fc4 sc0 ls57f ws2 gs53b\">15 Related party transactions </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fb gs53c\">This note provides information about transactions between th<span class=\"ws303\">e Group and its related parties. A group\u2019s related parties </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fc gs53d\">include any entities over which it has control, joint contro<span class=\"ws308\">l, or significant influence, and any persons who are members of </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws2fb gs53e\">its key management personnel. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53e ws2f2 gs53f\">The Group\u2019s related parties are its subsidiary undertakings a<span class=\"ls543 ws2f4\">nd its key management personnel, which comprises the Group\u2019s </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53c ws317 gs540\">Executive Leadership Team members and the Non-executive Dir<span class=\"ls561 ws306\">ectors. Transactions and outstanding balances between the </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs541\">Company and its subsidiaries within t<span class=\"ls548 ws302\">he Group and between those subsidiaries have been eliminated on consolidation and </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws2fc gs542\">are not disclosed in this note. Remuneration paid to the Executive Leadership Team is disclosed in note 3.3.  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws300 gs543\">No other related party transactions occurred during the current year or the prior year. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-374": {
   "value": "15 Related party transactions This note provides information about transactions between th<span class=\"ws303\">e Group and its related parties. A group\u2019s related parties </span>include any entities over which it has control, joint contro<span class=\"ws308\">l, or significant influence, and any persons who are members of </span>its key management personnel. The Group\u2019s related parties are its subsidiary undertakings a<span class=\"ls543 ws2f4\">nd its key management personnel, which comprises the Group\u2019s </span>Executive Leadership Team members and the Non-executive Dir<span class=\"ls561 ws306\">ectors. Transactions and outstanding balances between the </span>Company and its subsidiaries within t<span class=\"ls548 ws302\">he Group and between those subsidiaries have been eliminated on consolidation and </span>are not disclosed in this note. Remuneration paid to the Executive Leadership Team is disclosed in note 3.3.  No other related party transactions occurred during the current year or the prior year. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-346": {
   "value": "<div class=\"t m0 h13a ffa fsb1 fc4 sc0 ls57f ws2 gs545\">16 Events after the balance sheet date </div><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls59f ws409 gs546\">Acquisition of Criterion Inc  </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls54f ws2fc gs547\">On 2 October 2025, the Group acquired 100% equity capital a<span class=\"ls543 ws30d\">nd voting rights of Criterion Inc (\u201cCriterion\u201d), a company based </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs548\">in the United States, for fixed initial consideration of \u00a333m <span class=\"ls552 ws309\">and additional variable consideration of up to \u00a316m, linked to th<span class=\"_ _0\"></span><span class=\"ls550 ws2\">e </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws30d gs549\">future performance of the business. Criterion provides a <span class=\"ls53c ws2fd\">unified human capital management (H<span class=\"ls54f ws2fc\">CM) platform which will enhance </span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53f ws308 gs54a\">Sage\u2019s offering to mid-sized businesses. </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws308 gs54b\">Due to the timing of the acquisition being after 30 September 20<span class=\"ls53d ws300\">25, the results of Criterion are not included in our financial </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs54c\">statements for the year ended 30 September 2025 and the acq<span class=\"ls543 ws30d\">uisition accounting has not yet been completed. In line with </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls543 ws306 gs54d\">IFRS 3, the purchase price accounting for the acquisition will be<span class=\"ls552 ws300\"> finalised within 12 months of the acquisition date.  </span></div><div class=\"t m0 h13c ffa fsb3 fc4 sc0 ls5f6 ws3d2 gs54e\">Share buyback programme </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws2fd gs4c2\">On 18 November 2025, The Sage Group plc. approved a share buyb<span class=\"ls53f ws308\">ack programme of its ordinary shares of up to \u00a3300m, which is </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls541 ws317 gs54f\">expected to commence on 19 November 20<span class=\"ls543 ws2fb\">25, and end no later than 19 March 2026.</span><span class=\"ls543 ws2fb\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-347": {
   "value": "<div class=\"t m0 h13a ffa fsb1 fc4 sc0 ls57f ws2 gs551\">17 Group undertakings </div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls552 ws309 gs552\">While we present consolidated results in these financial stat<span class=\"ls543 ws30d\">ements, our structure is such that there are a number of </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls548 ws302 gs553\">different operating and holding companies that<span class=\"ls560 ws30a\"> contribute significantly to the overall result.  </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls5ab ws302 gs554\">Our subsidiaries are located around the world and each contribut<span class=\"ls599 ws309\">es to the profits, assets, and cash flow of the Group. </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls53d ws2fb gs555\">The entities listed below and on the following pages are subsidia<span class=\"ws303\">ries of the Company or the Group. The Group percentage of </span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls560 ws30a gs556\">equity capital and voting rights is 100% fo<span class=\"ls53d ws300\">r all subsidiaries listed below unless indi<span class=\"ls53e ws301\">cated otherwise. The results for all of t<span class=\"ls57e ws2\">he </span></span></span></div><div class=\"t m0 h131 ff9 fsaf fc4 sc0 ls561 ws306 gs557\">subsidiaries have been consolidated within these financial statements. </div><div class=\"gs558\"><table class=\"s w6c7 h1c8\" id=\"_4ccb1446-fafd-4c22-95b9-7844ccf8a28d\"><tr><td class=\"c n x1bb y3e28 w6c8 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls5f7 ws313\">Country<span class=\"_ _399\"> </span></div></td><td class=\"c n xaac y3e28 w6c9 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls5f7 ws313\">Name<span class=\"_ _399\"> </span></div></td><td class=\"c n xaad y3e28 w6ca h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls5f7 ws313\">Registered Office address<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td class=\"c n x1bb y3e29 w6cb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5bb ws2\">Australia<span class=\"_ _399\"> </span></div></td><td class=\"c n xaae y3e29 w6cc h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws308\">Brightpearl Pty Limited<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x3be h131 y3e2a ff9 fsaf fc4 sc0 ls5ac ws2f2\">Suite 60 Level 2, 2 O'Connell Street, </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e2b ff9 fsaf fc4 sc0 ls5a9 ws308\">Parramatta NSW 2150, Australia </td><td></td></tr><tr><td class=\"c n x1bb y3e2c w6cb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5bb ws2\">Australia<span class=\"_ _399\"> </span></div></td><td class=\"c n xaae y3e2c w6cd h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b8 ws308\">Ocrex Australia Pty. Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xaaf y3e2c w6ce h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b8 ws308\">Level 17, <span class=\"ls5a8 ws2f9\">100<span class=\"_ _399\"> </span></span></div></td><td class=\"c n xab0 y3e2c w6cf h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a8 ws2f9\">Barangaroo Avenue, Barangaroo NSW 2000,<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e2d ff9 fsaf fc4 sc0 ls599 ws2\">Australia </td><td></td></tr><tr><td class=\"c n x1bb y3e2e w6cb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5bb ws2\">Australia<span class=\"_ _399\"> </span></div></td><td class=\"c n xaae y3e2e w6d0 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b8 ws317\">Sage Business Solutions Pty Ltd<span class=\"_ _399\"> </span></div></td><td class=\"c n xab1 y3e2e w6d1 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b8 ws317\">Level <span class=\"ls5ab ws2f8\">17, 100<span class=\"_ _399\"> </span></span></div></td><td class=\"c n xab2 y3e2e w6d2 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ab ws2f8\">Barangaroo Avenue, Barangaroo NSW 2000,<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e2f ff9 fsaf fc4 sc0 ls599 ws2\">Australia </td><td></td></tr><tr><td class=\"c n x1bb y3e30 w6cb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5bb ws2\">Australia<span class=\"_ _399\"> </span></div></td><td class=\"c n xaae y3e30 w6d3 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ac ws2f2\">Sage Intacct Australia Pty Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xab3 y3e30 w6ce h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ac ws2f2\">Level <span class=\"ls5ab ws2f8\">17, 100<span class=\"_ _399\"> </span></span></div></td><td class=\"c n xab4 y3e30 w6d2 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ab ws2f8\">Barangaroo Avenue, Barangaroo NSW 2000,<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e31 ff9 fsaf fc4 sc0 ls599 ws2\">Australia </td><td></td></tr><tr><td class=\"c n x1bb y3e32 w6cb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5bb ws2\">Australia<span class=\"_ _399\"> </span></div></td><td class=\"c n xaae y3e32 w6d4 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws304\">Snowdrop Systems Pty Ltd<span class=\"_ _399\"> </span></div></td><td class=\"c n xab5 y3e32 w6d5 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws304\">Level 17, 1<span class=\"ls5b4 ws354\">00<span class=\"_ _399\"> </span></span></div></td><td class=\"c n xab6 y3e32 w6d6 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b4 ws354\">Barangaroo Avenue, Barangaroo NSW 2000,<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e33 ff9 fsaf fc4 sc0 ls599 ws2\">Australia </td><td></td></tr><tr><td class=\"c n x1bb y3e34 w6d7 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5bb ws2\">Austria<span class=\"_ _399\"> </span></div></td><td class=\"c n xab7 y3e34 w6d8 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">Sage GmbH<span class=\"_ _399\"> </span></div></td><td class=\"c n xab8 y3e34 w6d9 h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">Stella-Klein-L\u00f6w-W<span class=\"ls5b0 ws30c\">eg 15, AT-1020, Wien, Austria<span class=\"_ _399\"> </span></span></div></td></tr><tr><td class=\"c n x1bb y3e35 w6da h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5bd ws2\">Bahamas<span class=\"_ _399\"> </span></div></td><td class=\"c n xab9 y3e35 w6db h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls573 ws308\">Intelligent Apps Holdings Ltd<span class=\"_ _399\"> </span></div></td><td class=\"c n xaba y3e35 w6dc h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls573 ws308\">#2 Bayside Ex<span class=\"_ _0\"></span><span class=\"ws2fd\">ecutive Park, West Bay Street &amp; Blake Road,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e36 ff9 fsaf fc4 sc0 ls5b5 ws2fc\" colspan=\"2\">Nassau, N.P., The Bahamas, Bahamas </td></tr><tr><td class=\"c n x1bb y3e37 w6dd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2\">Belgium<span class=\"_ _399\"> </span></div></td><td class=\"c n xabb y3e37 w6de h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2fd\">Sage S.A.<span class=\"_ _399\"> </span></div></td><td class=\"c n xabc y3e37 w6df h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2fd\">Rue Picard, 7 boite 100, 1000 Bruxelles Belgique,<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e38 ff9 fsaf fc4 sc0 ls5b5 ws2\">Belgium </td><td></td></tr><tr><td class=\"c n x1bb y3e39 w6e0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b3 ws2\">Botswana<span class=\"_ _399\"> </span></div></td><td class=\"c xab7 y3e39 w6e1 h1c9\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws304\">Sage Software Botswana (Pty) Ltd</div><div class=\"t m0 xabd h147 y3e3a ff9 fsb7 fc4 sc0 ls7 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n xabe y3e3b w6e2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws2fd\">Plot 50371,<span class=\"_ _399\"> </span></div></td><td class=\"c n xabf y3e3b w6e3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws2fd\">Fairground Office Park, Gaborone, Botswana<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3e3c w6e4 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ae ws2\">Canada<span class=\"_ _399\"> </span></div></td><td class=\"c n xac0 y3e3c w6e5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2fd\">Sage Software Canada Ltd<span class=\"_ _399\"> </span></div></td><td class=\"c n xac1 y3e3c w6e6 h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2fd\">111, 5th Avenue SW<span class=\"_ _0\"></span><span class=\"ls599 ws309\">, Suite 3100-C, Calgary AB T2P 5L3,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e3d ff9 fsaf fc4 sc0 ls5be ws2\">Canada </td><td></td></tr><tr><td class=\"c n x1bb y3e3e w6e7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b5 ws303\">Colombia<span class=\"_ _399\"> </span></div></td><td class=\"c n xaae y3e3e w6e8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b5 ws303\">ForceManager Colombia, SAS<span class=\"_ _399\"> </span></div></td><td class=\"c n xac2 y3e3e w6e9 h156\" colspan=\"2\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws30d\">CRA 21, Number 134-61 apt 805<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e3f ff9 fsaf fc4 sc0 ls5c1 ws2\">Bogot\u00e1 </td><td></td></tr><tr><td class=\"c n x1bb y3e40 w6ea h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws2\">France<span class=\"_ _399\"> </span></div></td><td class=\"c n xac3 y3e40 w6eb h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws303\">Sage Holding France SAS<span class=\"_ _399\"> </span></div></td><td class=\"c n xac4 y3e40 w6ec h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws303\">10 Place de <span class=\"ws30d\">Belgique, 92250, La Garenne-Colombes,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e41 ff9 fsaf fc4 sc0 ls599 ws309\">Paris, France </td><td></td></tr><tr><td class=\"c n x1bb y3e42 w6ea h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws2\">France<span class=\"_ _399\"> </span></div></td><td class=\"c n xac3 y3e42 w6ed h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">Sage Overseas Limited (Branch Registration)</div></td><td class=\"t m0 x3be h131 y3e43 ff9 fsaf fc4 sc0 ls5af ws306\" colspan=\"2\">10 Place de Belgique, 92250, Le Garenne Colombes, </td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e44 ff9 fsaf fc4 sc0 ls599 ws309\">Paris, France </td><td></td></tr><tr><td class=\"c n x1bb y3e45 w6ea h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws2\">France<span class=\"_ _399\"> </span></div></td><td class=\"c n xac3 y3e45 w6ee h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws302\">Sage SAS<span class=\"_ _399\"> </span></div></td><td class=\"c n xac5 y3e45 w6ef h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws302\">10 Place de Belgique, 92250, La Garenne-Colombes,<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e46 ff9 fsaf fc4 sc0 ls599 ws309\">Paris, France </td><td></td></tr><tr><td class=\"c n x1bb y3e47 w6f0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5e9 ws2\">Germany<span class=\"_ _399\"> </span></div></td><td class=\"c n xac6 y3e47 w6f1 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws306\">Best Software (Germany) GmbH<span class=\"_ _399\"> </span></div></td><td class=\"c n xac7 y3e47 w6f2 h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws306\">Franklinstra\u00df<span class=\"ws2fd\">e 61-63 60486, Frankfurt am Main, Germany<span class=\"_ _399\"> </span></span></div></td></tr><tr><td class=\"c n x1bb y3e48 w6f0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5e9 ws2\">Germany<span class=\"_ _399\"> </span></div></td><td class=\"c n xac6 y3e48 w6f3 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5bd ws2f3\">eWare GmbH<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x3be h131 y3e49 ff9 fsaf fc4 sc0 ls5ac ws2f2\" colspan=\"2\">Untere Weidenstr. 5, c/o RA\u00e8 Becker &amp; Koll., 81543, </td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e4a ff9 fsaf fc4 sc0 ls5b3 ws2fb\" colspan=\"2\">M\u00fcnchen, Germany </td></tr><tr><td class=\"c n x1bb y3e4b w6f0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5e9 ws2\">Germany<span class=\"_ _399\"> </span></div></td><td class=\"c n xac6 y3e4b w6f4 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">Sage b\u00e4urer GmbH<span class=\"_ _399\"> </span></div></td><td class=\"c n xac8 y3e4b w6f5 h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">Josefstra\u00dfe <span class=\"ws30d\">10, 78166, Donaueschingen, Germany<span class=\"_ _399\"> </span></span></div></td></tr><tr><td class=\"c n x1bb y3e4c w6f0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5e9 ws2\">Germany<span class=\"_ _399\"> </span></div></td><td class=\"c n xac6 y3e4c w6f6 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws30b\">Sage CRM Solutions GmbH<span class=\"_ _399\"> </span></div></td><td class=\"c n xac9 y3e4c w6f7 h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws30b\">Franklinstr<span class=\"ls5a9 ws306\">a\u00dfe 61-63, 60486, Frankfurt am Main,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e4d ff9 fsaf fc4 sc0 ls5be ws2\">Germany </td><td></td></tr><tr><td class=\"c n x1bb y3e4e w6f0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5e9 ws2\">Germany<span class=\"_ _399\"> </span></div></td><td class=\"c n xac6 y3e4e w6f8 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a8 ws2f9\">Sage GmbH<span class=\"_ _399\"> </span></div></td><td class=\"c n xaaf y3e4e w6f9 h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a8 ws2f9\">Franklinstra\u00dfe 61-63 <span class=\"ls5ad ws306\">60486, Frankfurt am Main, Germany<span class=\"_ _399\"> </span></span></div></td></tr><tr><td class=\"c n x1bb y3e4f w6f0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5e9 ws2\">Germany<span class=\"_ _399\"> </span></div></td><td class=\"c n xac6 y3e4f w6fa h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws30b\">Sage Management &amp; Services GmbH<span class=\"_ _399\"> </span></div></td><td class=\"c n xaca y3e4f w6fb h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws30b\">Franklin<span class=\"_ _0\"></span><span class=\"ws2fd\">stra\u00dfe 61-63 60486, Frankfurt am Main, Germany<span class=\"_ _399\"> </span></span></div></td></tr><tr><td class=\"c n x1bb y3e50 w6fc h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ad ws2fa\">Germany<span class=\"_ _399\"> </span></div></td><td class=\"c n xacb y3e50 w6fd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ad ws2fa\">Sage Services GmbH<span class=\"_ _399\"> </span></div></td><td class=\"c n xac5 y3e50 w6fe h156\" colspan=\"2\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ad ws2fa\">Karl-Heine<span class=\"ls573 ws306\">-Stra\u00dfe 109-111, 04229, Leipzig, Germany<span class=\"_ _399\"> </span></span></div></td></tr><tr><td class=\"c n x1bb y3e51 w6ff h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws308\">India<span class=\"_ _399\"> </span></div></td><td class=\"c n xacc y3e51 w700 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws308\">Corecon Technologies India Priv<span class=\"ls5b3 ws354\">ate Limited<span class=\"_ _399\"> </span></span></div></td><td class=\"c n xacd y3e51 w701 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws308\"><span class=\"ls5b3 ws354\">The Atrium at Quark <span class=\"_ _1\"></span></span><span class=\"ws306\">City, Zone-D, Lower Ground Floor,<span class=\"_ _399\"> </span></span></div></td><td class=\"t m0 x3be h131 y3e52 ff9 fsaf fc4 sc0 ls599 ws2fc\">Plot No. A-45, Industrial Focal Point, Chandigarh Sector </td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e53 ff9 fsaf fc4 sc0 ls599 ws30d\" colspan=\"2\">59, Rupnagar, S.A.S.Nagar (Mohali), 160059, Punjab, India </td></tr><tr><td class=\"c n x1bb y3dc1 w702 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls599 ws303\">India<span class=\"_ _399\"> </span></div></td><td class=\"c n xace y3dc1 w703 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls599 ws303\">Fyle Technologies Private Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xacf y3dc1 w704 h156\" colspan=\"2\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls599 ws303\">550, <span class=\"ls5ad ws30b\">11th Cross, 2nd Main, MICO Layout, BTM 2nd Stage,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e54 ff9 fsaf fc4 sc0 ls5ab ws302\" colspan=\"2\">Bengaluru 560 076, Karnataka </td></tr><tr><td class=\"c n x1bb y3e55 w705 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws30d\">India<span class=\"_ _399\"> </span></div></td><td class=\"c n xad0 y3e55 w706 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws30d\">Intacct Software Private Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xad1 y3e55 w707 h156\" colspan=\"2\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws30d\">No 501 &amp; 50<span class=\"ls5ac ws301\">2, Tower C, 5th Floor, The Millenia, No. 1 &amp; 2,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e56 ff9 fsaf fc4 sc0 ls5a9 ws308\" colspan=\"2\">Murphy Road, Bangalore, Karnataka, 560 008, India </td></tr><tr><td class=\"c n x1bb y3e57 w708 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws303\">India<span class=\"_ _399\"> </span></div></td><td class=\"c n xacc y3e57 w709 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws303\">Lockstep Network India Pvt. Ltd.<span class=\"_ _399\"> </span></div></td><td class=\"c n xad2 y3e57 w70a h156\" colspan=\"2\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws303\">1st and 2nd<span class=\"ls5ac ws301\"> Flr Sky Loft, Creaticity Mall Opp Golf Course,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e58 ff9 fsaf fc4 sc0 ls599 ws30d\" colspan=\"2\">Shastrinagar Yerwada, Pune, 411006, India </td></tr><tr><td class=\"c n x1bb y3e59 w708 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2\">India<span class=\"_ _399\"> </span></div></td><td class=\"c n xad3 y3e59 w70b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ac ws2f2\">Sage Business Technology (India)<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x3be h131 y3e5a ff9 fsaf fc4 sc0 ls5a9 ws2f2\" colspan=\"2\">The Atrium at Quark City, Zone -D, Second Floor, A-45, </td></tr><tr><td></td><td class=\"t m0 xad4 h131 y3e5b ff9 fsaf fc4 sc0 ls5ab ws302\">Private Limited </td><td></td><td class=\"t m0 x3be h131 y3e5b ff9 fsaf fc4 sc0 ls5b8 ws30a\">Industrial Focal Point, Phase VIII B, Mohali, 160059, India </td></tr></table></div><div class=\"gsd3\"><table class=\"s w70c h1ca\" id=\"_07fa692f-d3c9-49d5-a616-eb4d0216df5e\"><tr><td class=\"c n x1bb y3e5d w70d h15f\"><div class=\"t m0 x1ba h131 y3e5c ffa fsae fc4 sc0 ls5f8 ws2\">Country<span class=\"_ _399\"> </span></div></td><td class=\"c n xad5 y3e5d w70e h15f\"><div class=\"t m0 x1ba h131 y3e5c ffa fsae fc4 sc0 ls5f9 ws2\">Name<span class=\"_ _399\"> </span></div></td><td class=\"c n xad6 y3e5d w70f h15f\"><div class=\"t m0 x1ba h131 y3e5c ffa fsae fc4 sc0 ls5fa ws374\">Registered Office address<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td class=\"c n x1bb y3e5e w708 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws2\">India<span class=\"_ _399\"> </span></div></td><td class=\"c n xad3 y3e5e w710 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ad ws2f4\">Sage Software India Pvt Ltd (in liquidation)<span class=\"_ _399\"> </span></div></td><td class=\"c n xad7 y3e5e w711 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws2\"><span class=\"ls5ad ws2f4\">N-34, </span><span class=\"ws308\">Lower Ground Floor, Kalkaji, New Delhi, 110 019,<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e5f ff9 fsaf fc4 sc0 ls5a9 ws2\">India </td><td></td></tr><tr><td class=\"c n x1bb y3e60 w708 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws2\">India<span class=\"_ _399\"> </span></div></td><td class=\"c n xad3 y3e60 w712 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls573 ws2fc\">VV Finly Technology Pvt. Ltd.<span class=\"_ _399\"> </span></div></td><td class=\"c n xad8 y3e60 w713 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls573 ws2fc\">1st Floor, <span class=\"ls5ab ws2fd\">Gopala Krishna Complex, #45/3 Residency<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e61 ff9 fsaf fc4 sc0 ls5af ws30d\">Road, MG Road, Bangaluru, Karnataka- 560025 </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e62 ff9 fsaf fc4 sc0 ls573 ws2\">India </td><td></td></tr><tr><td class=\"c n x1bb y3e63 w714 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ac ws2\">Ireland<span class=\"_ _399\"> </span></div></td><td class=\"c n xab7 y3e63 w715 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b5 ws2fc\">Ocrex Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xad9 y3e63 w716 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ac ws2\"><span class=\"ls5b5 ws2fc\">Number One, Centra</span><span class=\"ws30a\">l Park, Leopardstown, Dublin 18,<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e64 ff9 fsaf fc4 sc0 ls573 ws2\">Ireland </td><td></td></tr><tr><td class=\"c n x1bb y3e65 w714 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ac ws2\">Ireland<span class=\"_ _399\"> </span></div></td><td class=\"c n xab7 y3e65 w717 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls599 ws303\">Sage Global Services (Ireland) Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xada y3e65 w718 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ac ws2\"><span class=\"ls599 ws303\">Number</span><span class=\"ws301\"> One, Central Park, Leopardstown, Dublin 18,<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e66 ff9 fsaf fc4 sc0 ls573 ws2\">Ireland </td><td></td></tr><tr><td class=\"c n x1bb y3e67 w714 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ac ws2\">Ireland<span class=\"_ _399\"> </span></div></td><td class=\"c n xab7 y3e67 w719 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls573 ws2fb\">Sage Hibernia Limited<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x3be h131 y3e68 ff9 fsaf fc4 sc0 ls5af ws30d\">Number One, Central Park<span class=\"ls5ac ws30a\">, Leopardstown, Dublin 18,</span><span class=\"ls5ac ws30a\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e69 ff9 fsaf fc4 sc0 ls573 ws2\">Ireland </td><td></td></tr><tr><td class=\"c n x1bb y3e6a w714 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ac ws2\">Ireland<span class=\"_ _399\"> </span></div></td><td class=\"c n xab7 y3e6a w71a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b5 ws2fa\">Sage Irish Finance Company Unlimited<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x3be h131 y3e6b ff9 fsaf fc4 sc0 ls599 ws309\">Deloitte House, 29 Earlsfort Terrace, , Dublin 2 DO2 AY28 </td><td></td></tr><tr><td></td><td class=\"t m0 xad4 h131 y3e6c ff9 fsaf fc4 sc0 ls5b5 ws317\">Company (in liquidation)<span class=\"_ _399\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3e6d w714 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ac ws2\">Ireland<span class=\"_ _399\"> </span></div></td><td class=\"c n xab7 y3e6d w71b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws303\">Sage Technologies Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xadb y3e6d w71c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws303\">Number One, <span class=\"ws308\">Central Park, Leopards<span class=\"ls5b0 ws30c\">town, Dublin 18,<span class=\"_ _399\"> </span></span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e6e ff9 fsaf fc4 sc0 ls573 ws2\">Ireland </td><td></td></tr><tr><td class=\"c n x1bb y3e6f w714 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ac ws2\">Ireland<span class=\"_ _399\"> </span></div></td><td class=\"c n xab7 y3e6f w71d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">Sage Treasury Ireland Unlimited Company<span class=\"_ _399\"> </span></div></td><td class=\"c n xadc y3e6f w71e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ac ws301\">1 Central Park, Leopardstown, Dublin 18,<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e70 ff9 fsaf fc4 sc0 ls5b3 ws2fb\">Dublin, D18NH10, Ireland </td><td></td></tr><tr><td class=\"c n x1bb y3e71 w71f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b8 ws2\">Israel<span class=\"_ _399\"> </span></div></td><td class=\"c n xadd y3e71 w720 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b5 ws2fc\">Budgeta Technologies Ltd<span class=\"_ _399\"> </span></div></td><td class=\"c n xade y3e72 w721 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws30d\">144<span class=\"_ _399\"> </span></div></td><td class=\"c n xadf y3e72 w722 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws30d\">Begin Menachem Rd, Tel Aviv, 6492102, Israel<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3e73 w723 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b9 ws30d\">Italy<span class=\"_ _399\"> </span></div></td><td class=\"c n xac6 y3e73 w724 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b9 ws30d\">Sellf S.r.l. (dissolved 2/10/2025)<span class=\"_ _399\"> </span></div></td><td class=\"c n xae0 y3e73 w725 h156\" colspan=\"2\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ac ws30d\">Via Sile 41, Roncade, Treviso, Italy<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3e74 w726 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b7 ws2\">Kenya<span class=\"_ _399\"> </span></div></td><td class=\"c xae2 y3e74 w727 h1cb\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">Sage Software East Africa Limited</div><div class=\"t m0 xae1 h147 y3e75 ff9 fsb7 fc4 sc0 ls7 ws2\">1</div></td><td class=\"t m0 xae3 h131 y3e76 ff9 fsaf fc4 sc0 ls5b0 ws309\" colspan=\"2\"> <span class=\"_ _204\"> </span>114 &amp; 115, 1st Floor, Nivina Towers, LR NO. 1870/IX/96, </td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e77 ff9 fsaf fc4 sc0 ls5af ws30d\" colspan=\"2\">Westlands Road, Nairobi, Kenya </td></tr><tr><td class=\"c n x1bb y3e78 w728 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls573 ws2\">Latvia<span class=\"_ _399\"> </span></div></td><td class=\"c n xae4 y3e78 w729 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws2fd\">CakeHR SIA (in liquidation)<span class=\"_ _399\"> </span></div></td><td class=\"c n xae5 y3e78 w72a h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws2fd\">Brivibas <span class=\"ls5ac ws300\">iela 40-27, Riga, LV-1050, Latvia<span class=\"_ _399\"> </span></span></div></td></tr><tr><td class=\"c n x1bb y3e79 w72b h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2\">Malaysia<span class=\"_ _399\"> </span></div></td><td class=\"c n xae6 y3e79 w72c h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls573 ws2fb\">Sage Malaysia Business Solutions Sdn. Bhd.<span class=\"_ _399\"> </span></div></td><td class=\"c n xae7 y3e79 w72d h175\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls573 ws2fb\">Level<span class=\"ls5ac ws2f2\"> 11, 1 Sentral, Jalan Rakyat, Kuala Lumpur Sentral,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"c n xade y3e7a w72e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b1 ws317\">50470<span class=\"_ _399\"> </span></div></td><td class=\"c n xae8 y3e7a w72f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b1 ws317\">Kuala Lumpur, Malaysia<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3e7b w730 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b5 ws2fa\">Mexico<span class=\"_ _399\"> </span></div></td><td class=\"c n xae9 y3e7b w731 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b5 ws2fa\">ForceManager S de RL de CV<span class=\"_ _399\"> </span></div></td><td class=\"c n xaea y3e7b w732 h156\" colspan=\"2\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b5 ws2fa\">Avenid<span class=\"ls573 ws2fd\">a Cafetales 1702, Hacienda de Coyoac\u00e1n,,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e7c ff9 fsaf fc4 sc0 ls5b5 ws2fc\" colspan=\"2\">Coyoac\u00e1n, CDMX, 04970, Mexico </td></tr><tr><td class=\"c n x1bb y3e7d w733 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5c1 ws2\">Morocco<span class=\"_ _399\"> </span></div></td><td class=\"c n xadd y3e7d w734 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws30b\">Sage Software SARL<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x3be h131 y3e7e ff9 fsaf fc4 sc0 ls599 ws303\" colspan=\"2\">Tour Crystal 1, Niveau 9, Bd Sidi Mohamed Ben Abdellah, </td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e7f ff9 fsaf fc4 sc0 ls5b5 ws2fc\" colspan=\"2\">Casablanca, 20030, Morocco </td></tr><tr><td class=\"c n x1bb y3e80 w735 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b2 ws2\">Namibia<span class=\"_ _399\"> </span></div></td><td class=\"c n xaeb y3e80 w736 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2f4\">Sage Software Namibia (Pty) Ltd<span class=\"_ _399\"> </span></div></td><td class=\"c n xaec y3e80 w737 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2f4\">344<span class=\"_ _399\"> </span></div></td><td class=\"c n xaed y3e80 w738 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2f4\">Inde<span class=\"ls5b4 ws2f2\">pendence Avenue, Windhoek, P O BOX 1571,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e81 ff9 fsaf fc4 sc0 ls5b3 ws2\">Namibia </td><td></td></tr><tr><td class=\"c n x1bb y3e82 w739 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2\">Nigeria<span class=\"_ _399\"> </span></div></td><td class=\"c xaef y3e82 w73a h1cc\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws30b\">Sage Software Nigeria Limited</div><div class=\"t m0 xaee h147 y3e83 ff9 fsb7 fc4 sc0 ls7 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x3be h131 y3e84 ff9 fsaf fc4 sc0 ls5ad ws30b\" colspan=\"2\">Landmark Towers, 5B Water Corporation Road, </td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e85 ff9 fsaf fc4 sc0 ls5ac ws308\" colspan=\"2\">Victoria Island, Lagos, Nigeria </td></tr><tr><td class=\"c n x1bb y3e86 w73b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b1 ws2\">Poland<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf0 y3e86 w73c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls573 ws2fb\">Sage Software Poland sp. z o.o.<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x3be h131 y3e87 ff9 fsaf fc4 sc0 ls5af ws317\" colspan=\"2\">ul. Towarowa 28, 00-839, Warsaw, Poland </td></tr><tr><td class=\"c n x1bb y3e88 w73d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2\">Portugal<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf1 y3e88 w73e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b8 ws309\">Sage Portugal \u2013 Software, S.A.<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x3be h131 y3e89 ff9 fsaf fc4 sc0 ls573 ws302\" colspan=\"2\">Edif\u00edcio Porto Office Park. Avenida de Sid\u00f3nio Pais, 153, </td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e8a ff9 fsaf fc4 sc0 ls5ac ws309\" colspan=\"2\">4.\u00ba piso, 4100-467, Porto, Portugal </td></tr><tr><td class=\"c n x1bb y3e8b w73f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b2 ws2\">Romania<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf2 y3e8b w740 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b4 ws2f2\">Intacct Development Romania SRL<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x3be h131 y3e8c ff9 fsaf fc4 sc0 ls599 ws309\">cl\u0103direa C-D, The Office, Etaj<span class=\"ls5b0 ws30c\"> 1, Cluj-Napoca, Judet Cluj,</span><span class=\"ls5b0 ws30c\"> </span></td><td class=\"t m0 x3be h131 y3e8d ff9 fsaf fc4 sc0 ls5b5 ws2fc\">Bulevardul 21 DECEMBRIE 1<span class=\"ls5bb ws32e\">989, Nr. 77, camera C.1.2,</span><span class=\"ls5bb ws32e\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e8e ff9 fsaf fc4 sc0 ls5b2 ws2\">Romania </td><td></td></tr><tr><td class=\"c n x1bb y3e8f w741 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws2\">Singapore<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf3 y3e8f w742 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">Sage Singapore Pte. Ltd.<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf4 y3e8f w743 h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">7 Straits View # <span class=\"ls5a8 ws2fd\">12-00, Marina One East Tower, Singapore,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"c n xade y3e90 w70d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ad ws306\">018936,<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf5 y3e90 w741 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ad ws306\">Singapore<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3e91 w744 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws2f4\">South Africa<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf6 y3e91 w745 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2fb\">Sage Alchemex (Pty) Ltd<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf7 y3e91 w746 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2fb\">23A Flanders <span class=\"ws2f2\">Drive, Mount Edgecombe, Durban, 4321,<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e92 ff9 fsaf fc4 sc0 ls5ab ws302\">South Africa </td><td></td></tr><tr><td class=\"c n x1bb y3e93 w747 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">South Africa<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3e93 w748 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls599 ws303\">Sage South Africa (Pty) Ltd*<span class=\"_ _399\"> </span></div></td><td class=\"c n xad7 y3e93 w749 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls599 ws303\">Floor 6 Gateway West, 22 Magwa Crescent, Waterfall 5-1R,<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e94 ff9 fsaf fc4 sc0 ls5a9 ws308\">Midrand, Gauteng, 2066, South Africa </td><td></td></tr><tr><td class=\"c n x1bb y3e95 w74a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b8 ws2\">Spain<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf9 y3e95 w74b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws303\">Sage Spain Holdco S.L.<span class=\"_ _399\"> </span></div></td><td class=\"c n xac8 y3e95 w74c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws303\">Moraleja Building<span class=\"ws2fd\"> One \u2013 Planta 1, Parque Empresarial de<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e96 ff9 fsaf fc4 sc0 ls5a9 ws2fc\">La Loraleja, Avenida de Europa no19, 28108 Alcobendas, </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e97 ff9 fsaf fc4 sc0 ls5a9 ws30d\">Madrid, Spain </td><td></td></tr><tr><td class=\"c n x1bb y3e98 w74a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b8 ws2\">Spain<span class=\"_ _399\"> </span></div></td><td class=\"c xaf9 y3e98 w74d h1cc\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls599 ws303\">Sage Spain SL</div><div class=\"t m0 xafa h147 y3e83 ff9 fsb7 fc4 sc0 ls7 ws2\">1</div></td><td class=\"t m0 xafb h131 y3e99 ff9 fsaf fc4 sc0 ls5af ws306\"> <span class=\"_ _312\"> </span>Moraleja Building One \u2013 Plan<span class=\"ls5ac ws30d\">ta 1, Parque Empresarial de</span><span class=\"ls5ac ws30d\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e9a ff9 fsaf fc4 sc0 ls5af ws2f4\">La Moraleja, Avenida de Europa no19, 28108 Alcobendas, </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e9b ff9 fsaf fc4 sc0 ls5af ws30d\">Madrid, Spain </td><td></td></tr><tr><td class=\"c n x1bb y3e9c w74e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls573 ws2\">Switzerland<span class=\"_ _399\"> </span></div></td><td class=\"c n xafc y3e9c w74f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f2\">Sage B\u00e4urer AG<span class=\"_ _399\"> </span></div></td><td class=\"c n xafd y3e9c w750 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f2\">c/o Legalis Co<span class=\"ws308\">nsulting GmbH, Suurstoffi 29, 6343,<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e9d ff9 fsaf fc4 sc0 ls599 ws309\">Rotkreuz, Switzerland </td><td></td></tr><tr><td class=\"c n x1bb y3e9e w751 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ac ws2f2\">United Arab Emirates<span class=\"_ _399\"> </span></div></td><td class=\"c n xad0 y3e9e w752 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws30b\">Sage Software Middle East FZ-LLC<span class=\"_ _399\"> </span></div></td><td class=\"c n xafe y3e9e w753 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws30b\">Premises: <span class=\"ls5b9 ws2f6\">116-120, Floor: 01, Building: 11, Dubai,<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e9f ff9 fsaf fc4 sc0 ls5ad ws306\">United Arab Emirates </td><td></td></tr><tr><td class=\"c n x1bb y3e59 w754 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf6 y3e59 w755 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws317\">Brightpearl Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xaff y3e59 w756 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws2f4\"><span class=\"ls5b5 ws317\">C23 - 5 &amp; 6 Cobalt </span><span class=\"ls5af\">Park Way, Cobalt Park, Newcastle upon<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3ea0 ff9 fsaf fc4 sc0 ls5af ws2fb\">Tyne, NE28 9EJ, United Kingdom </td><td></td></tr></table></div><div class=\"gsd3\"><table class=\"s w757 h1cd\" id=\"_0661aea1-50a5-4a38-8ad9-be426295ad28\"><tr><td class=\"c n x1bb y3ea1 w6c8 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls5f7 ws313\">Country<span class=\"_ _399\"> </span></div></td><td class=\"c n xaac y3ea1 w6c9 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls5f7 ws313\">Name<span class=\"_ _399\"> </span></div></td><td class=\"c n xb00 y3ea1 w758 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls5f7 ws313\">Registered Office address<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ea2 w759 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ab ws2f8\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xb01 y3ea2 w75a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b5 ws303\">ForceManager Ltd (in liquidation)<span class=\"_ _399\"> </span></div></td><td class=\"c n xb02 y3ea2 w75b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b5 ws303\">C23 - 5 &amp; 6 C<span class=\"ls5af ws2f4\">obalt Park Way, Cobalt Park, Newcastle upon Tyne,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ea3 ff9 fsaf fc4 sc0 ls5b7 ws303\">NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ea4 w75c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws2f2\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xad0 y3ea4 w75d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws2f2\">HR Bakery Ltd (in liquidation)<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3ea5 ff9 fsaf fc4 sc0 ls5b5 ws304\">C23 - 5 &amp; 6 Cobalt Park Way, C<span class=\"ls5af\">obalt Park, Newcastle upon Tyne,</span><span class=\"ls5af\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ea6 ff9 fsaf fc4 sc0 ls5b7 ws303\">NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ea7 w75e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3ea7 w75f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls599 ws309\">Interact UK Holdings Limited*<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3ea8 ff9 fsaf fc4 sc0 ls5b5 ws304\">C23 - 5 &amp; 6 Cobalt Park Way, C<span class=\"ls5af\">obalt Park, Newcastle upon Tyne,</span><span class=\"ls5af\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ea9 ff9 fsaf fc4 sc0 ls5b7 ws303\">NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3eaa w75e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3eaa w760 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b1 ws317\">Ocrex UK Ltd<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3eab ff9 fsaf fc4 sc0 ls5b5 ws304\">C23 - 5 &amp; 6 Cobalt Park Way, C<span class=\"ls5af\">obalt Park, Newcastle upon Tyne,</span><span class=\"ls5af\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3eac ff9 fsaf fc4 sc0 ls5b7 ws303\">NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3e65 w75e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3e65 w761 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws317\">Sage (UK) Ltd<span class=\"_ _399\"> </span></div></td><td class=\"c n xb03 y3e65 w762 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws317\">C23 - 5 &amp; 6 Cobalt Park <span class=\"_ _0\"></span><span class=\"ws2f4\">Way, Cobalt Park, Newcastle upon Tyne,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ead ff9 fsaf fc4 sc0 ls5b7 ws303\">NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3e67 w75e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3e67 w763 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b5 ws304\">Sage Euro Hedgeco 1<span class=\"_ _399\"> </span></div></td><td class=\"c n xb04 y3e67 w764 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b5 ws304\">C23 - 5 &amp; 6 Cobalt Par<span class=\"ls5af\">k Way, Cobalt Park, Newcastle upon Tyne,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3eae ff9 fsaf fc4 sc0 ls5b7 ws303\">NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3eaf w75e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3eaf w765 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b5 ws2f4\">Sage Euro Hedgeco 2<span class=\"_ _399\"> </span></div></td><td class=\"c n xb05 y3eaf w766 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\"><span class=\"ls5b5\">C23 - 5 &amp; 6 Cobalt Par</span>k Way, Cobalt Park, Newcastle upon Tyne,<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3eb0 ff9 fsaf fc4 sc0 ls5b7 ws303\">NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3eb1 w75e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3eb1 w767 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws317\">Sage Far East Investments Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xb06 y3eb1 w768 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws317\">C23 - 5 &amp; 6 <span class=\"ws2f4\">Cobalt Park Way, Cobalt Park, Newcastle upon Tyne,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3eb2 ff9 fsaf fc4 sc0 ls5b7 ws303\">NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3eb3 w75e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3eb3 w769 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws317\">Sage Global Services Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xb07 y3eb3 w76a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws317\">C23 - 5 &amp; 6 C<span class=\"ws2f4\">obalt Park Way, Cobalt Park, Newcastle upon Tyne,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3eb4 ff9 fsaf fc4 sc0 ls5b7 ws303\">NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3eb5 w75e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3eb5 w76b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b4 ws354\">Sage Holding Company Limited*<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3eb6 ff9 fsaf fc4 sc0 ls5b5 ws2f4\">C23 \u2013 5 &amp; 6 Cobalt Park Way, Cobalt Park, Newcastle upon </td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3eb7 ff9 fsaf fc4 sc0 ls5a9 ws2fb\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3eb8 w76c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xb01 y3eb8 w76d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls573 ws2fb\">Sage Holdings Limited<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3eb9 ff9 fsaf fc4 sc0 ls5b5 ws2f4\">C23 \u2013 5 &amp; 6 Cobalt Park Way, Cobalt Park, Newcastle upon </td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3eba ff9 fsaf fc4 sc0 ls5a9 ws2fb\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ebb w76c h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xb01 y3ebb w76e h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws303\">Sage Irish Investments LLP (in liquidation)</div></td><td class=\"t m0 x66a h131 y3ebc ff9 fsaf fc4 sc0 ls599 ws309\">3 Field Court, Gray's Inn, <span class=\"ls5b1 ws317\">London, WC1R 5EF, United Kingdom</span><span class=\"ls5b1 ws317\"> </span></td></tr><tr><td class=\"c n x1bb y3ebd w75e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3ebd w76f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">Sage Irish Investments One Limited<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3ebe ff9 fsaf fc4 sc0 ls599 ws309\">3 Field Court, Gray's Inn, <span class=\"ls5b1 ws317\">London, WC1R 5EF, United Kingdom</span><span class=\"ls5b1 ws317\"> </span></td></tr><tr><td></td><td class=\"t m0 xad4 h131 y3ebf ff9 fsaf fc4 sc0 ls5ac ws301\">(in liquidation)* </td><td></td></tr><tr><td class=\"c n x1bb y3ec0 w75e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3ec0 w770 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">Sage Irish Investments Two Limited<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3ec1 ff9 fsaf fc4 sc0 ls599 ws309\">3 Field Court, Gray's Inn, <span class=\"ls5b1 ws317\">London, WC1R 5EF, United Kingdom</span><span class=\"ls5b1 ws317\"> </span></td></tr><tr><td></td><td class=\"t m0 xad4 h131 y3ec2 ff9 fsaf fc4 sc0 ls5b8 ws30a\">(in liquidation)*<span class=\"_ _399\"> </span></td><td></td></tr><tr><td class=\"c n x1bb y3ec3 w75e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3ec3 w771 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws303\">Sage Online Holdings Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xb08 y3ec3 w772 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws303\">C23 \u2013 5 &amp; 6 <span class=\"ws30b\">Cobalt Park Way, Cobalt Park, Newcastle upon<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ec4 ff9 fsaf fc4 sc0 ls5a9 ws2fb\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ec5 w76c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xb01 y3ec5 w773 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws2fb\">Sage Overseas Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xb09 y3ec5 w774 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws2fb\">C23 \u2013 5 &amp; 6 C<span class=\"ws2f4\">obalt Park Way, Cobalt Park, Newcastle upon<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ec6 ff9 fsaf fc4 sc0 ls5a9 ws2fb\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ec7 w76c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xb01 y3ec7 w775 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a8 ws30b\">Sage People Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xb0a y3ec7 w774 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f4\"><span class=\"ls5a8 ws30b\">C23 \u2013 5 &amp; 6 Cobal</span><span class=\"ls5af\">t Park Way, Cobalt Park, Newcastle upon<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ec8 ff9 fsaf fc4 sc0 ls5af ws2fb\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ec9 w75e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3ec9 w776 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a8 ws2f4\">Sage Treasury Company Limited*<span class=\"_ _399\"> </span></div></td><td class=\"c n xb0b y3ec9 w777 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a8 ws2f4\">C23 \u2013 5 &amp; <span class=\"ls5ad ws30b\">6 Cobalt Park Way, Cobalt Park, Newcastle upon<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3eca ff9 fsaf fc4 sc0 ls5a9 ws2fb\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ecb w76c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xb01 y3ecb w778 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws304\">Sage US LLP<span class=\"_ _399\"> </span></div></td><td class=\"c n xb0c y3ecb w779 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws304\">C23 \u2013 5 &amp; 6 Cobalt Park Way, Cobalt Park, Newcastle upon<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ecc ff9 fsaf fc4 sc0 ls5a9 ws304\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ecd w77a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws304\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaae y3ecd w77b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a8 ws2f9\">Sage USD Hedgeco 1<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3ece ff9 fsaf fc4 sc0 ls5b5 ws2f4\">C23 \u2013 5 &amp; 6 Cobalt Park Way, Cobalt Park, Newcastle upon </td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ecf ff9 fsaf fc4 sc0 ls5a9 ws2fb\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ed0 w76c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xb01 y3ed0 w77c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws30b\">Sage USD Hedgeco 2<span class=\"_ _399\"> </span></div></td><td class=\"c n xb0d y3ed0 w77d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws30b\">C23 \u2013 5 &amp; 6 Cobalt Park Way, Cobalt Park, Newcastle upon<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ed1 ff9 fsaf fc4 sc0 ls5a9 ws2fb\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ed2 w76c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xb01 y3ed2 w77e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b4 ws2fa\">Sage Whitley Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xb0e y3ed2 w77f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f4\"><span class=\"ls5b4 ws2fa\">C23 \u2013 5 &amp; 6 Cobal</span><span class=\"ls5af\">t Park Way, Cobalt Park, Newcastle upon<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ed3 ff9 fsaf fc4 sc0 ls5af ws2fb\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ed4 w75e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3ed4 w780 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2f4\">Sagesoft<span class=\"_ _399\"> </span></div></td><td class=\"c n xb0f y3ed4 w781 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2f4\">C23 \u2013 5 &amp; 6 Cobalt Park Way, Cobalt Park, Newcastle upon<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ed5 ff9 fsaf fc4 sc0 ls5a9 ws2fb\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ed6 w76c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xb01 y3ed6 w782 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b4 ws2fa\">Snowdrop Systems Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xb10 y3ed6 w77f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f4\"><span class=\"ls5b4 ws2fa\">C23 \u2013 5 &amp; 6 Cobal</span><span class=\"ls5af\">t Park Way, Cobalt Park, Newcastle upon<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ed7 ff9 fsaf fc4 sc0 ls5af ws2fb\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ed8 w783 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b8 ws306\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf6 y3ed8 w784 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b8 ws306\">Brightpearl, Inc.</div></td><td class=\"t m0 x71f h131 y3ed9 ff9 fsaf fc4 sc0 ls5af ws30d\"> <span class=\"_ _34c\"> </span>Brandywine Plaza, 1521 Concord <span class=\"ls5ac ws301\">Pike, Suite 201, Wilmington,</span><span class=\"ls5ac ws301\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3eda ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td></tr><tr><td class=\"c n x1bb y3edb w785 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws2f2\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xb11 y3edb w786 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws2f2\">Fyle, Inc.<span class=\"_ _399\"> </span></div></td><td class=\"c n xb12 y3edb w787 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws2f2\">Brandywine Plaza, <span class=\"ws300\">1521 Concord Pike, Suite 201, Wilmington,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3edc ff9 fsaf fc4 sc0 ls5ad ws306\">New Castle County, Delaware, 19803 </td></tr><tr><td class=\"c n x1bb y3edd w785 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws302\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xb13 y3edd w788 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws302\">Ocrex, Inc.</div></td><td class=\"t m0 xb14 h131 y3ede ff9 fsaf fc4 sc0 ls5af ws30d\"> <span class=\"_ _349\"> </span>Brandywine Plaza, 1521 Concord <span class=\"ls5ac ws301\">Pike, Suite 201, Wilmington,</span><span class=\"ls5ac ws301\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3edf ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td></tr><tr><td class=\"c n x1bb y3ee0 w789 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws2fb\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xacb y3ee0 w78a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws2fb\">Sage Budgeta, Inc.<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3ee1 ff9 fsaf fc4 sc0 ls5af ws30d\">Brandywine Plaza, 1521 Concord <span class=\"ls5ac ws301\">Pike, Suite 201, Wilmington,</span><span class=\"ls5ac ws301\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ee2 ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td></tr><tr><td class=\"c n x1bb y3d4c w789 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws2fb\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xacb y3d4c w78b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws2fb\">Sage Global Services US, Inc<span class=\"_ _399\"> </span></div></td><td class=\"c n xb15 y3d4c w78c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws2fb\">Brandywine <span class=\"ls5b8 ws30a\">Plaza, 1521 Concord Pike, Suite 201, Wilmington,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ee3 ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td></tr></table></div><div class=\"gsd3\"><table class=\"s w78d h1ce\" id=\"_d08b6f08-aba5-4a2f-b47a-2405722d2b11\"><tr><td class=\"c n x1bb y3ee4 w6c8 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls5f7 ws313\">Country<span class=\"_ _399\"> </span></div></td><td class=\"c n xaac y3ee4 w6c9 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls5f7 ws313\">Name<span class=\"_ _399\"> </span></div></td><td class=\"c n xb00 y3ee4 w758 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls5f7 ws313\">Registered Office address<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td class=\"c n x1bb y3ee5 w78e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws303\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xb16 y3ee5 w78f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws303\">Sage Intacct, Inc.<span class=\"_ _399\"> </span></div></td><td class=\"c n xb17 y3ee5 w790 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws303\">Brandywine Plaz<span class=\"ls5ac ws301\">a, 1521 Concord Pike, Suite 201, Wilmington,<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ee6 ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td><td></td></tr><tr><td class=\"c n x1bb y3ee7 w791 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls599 ws303\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf6 y3ee7 w792 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls599 ws303\">Sage People, Inc.<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3ee8 ff9 fsaf fc4 sc0 ls5af ws30d\">Brandywine Plaza, 1521 Concord <span class=\"ls5ac ws301\">Pike, Suite 201, Wilmington,</span><span class=\"ls5ac ws301\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ee9 ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td><td></td></tr><tr><td class=\"c n x1bb y3eea w793 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xab9 y3eea w794 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">Sage Software Holdings, Inc.<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3eeb ff9 fsaf fc4 sc0 ls5af ws30d\">Brandywine Plaza, 1521 Concord <span class=\"ls5ac ws301\">Pike, Suite 201, Wilmington,</span><span class=\"ls5ac ws301\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3eec ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td><td></td></tr><tr><td class=\"c n x1bb y3eed w793 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xab9 y3eed w795 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">Sage Software International, Inc.<span class=\"_ _399\"> </span></div></td><td class=\"c n xb18 y3eed w796 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">425<span class=\"_ _399\"> </span></div></td><td class=\"c n xb19 y3eed w797 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">We<span class=\"ls5b8 ws306\">st Washington Street #4, <span class=\"ws2fc\">Suffolk, Suffolk (Independent<span class=\"_ _399\"> </span></span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3eee ff9 fsaf fc4 sc0 ls5b8 ws3af\" colspan=\"2\">City), VA 23434, United States  </td></tr><tr><td class=\"c n x1bb y3eef w793 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws2fb\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xab9 y3eef w798 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws2fb\">Sage Software, Inc.<span class=\"_ _399\"> </span></div></td><td class=\"c n xb1a y3eef w1c0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws2fb\">425<span class=\"_ _399\"> </span></div></td><td class=\"c n xb1b y3eef w799 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws2fb\">West Wa<span class=\"ls5ac ws30d\">shington Street #4, Suffo<span class=\"_ _0\"></span><span class=\"ws306\">lk, Suffolk (Independent<span class=\"_ _399\"> </span></span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ef0 ff9 fsaf fc4 sc0 ls599 ws3af\">City), VA 23434, United States  </td><td></td></tr><tr><td class=\"c n x1bb y3ef1 w79a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b5 ws2fa\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xb1c y3ef1 w79b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b5 ws2fa\">Sage Software North America<span class=\"_ _399\"> </span></div></td><td class=\"c n xb1d y3ef1 w79c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b5 ws2fa\">Brandywine <span class=\"ls5b8 ws30a\">Plaza, 1521 Concord Pike, Suite 201, Wilmington,<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ef2 ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td><td></td></tr><tr><td class=\"c n x1bb y3ed8 w793 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xab9 y3ed8 w79d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">Sage Tempus, Inc.</div></td><td class=\"t m0 xb1e h131 y3ef3 ff9 fsaf fc4 sc0 ls5af ws30d\"> <span class=\"_ _34d\"> </span>Brandywine Plaza, 1521 Concord <span class=\"ls5ac ws301\">Pike, Suite 201, Wilmington,</span><span class=\"ls5ac ws301\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ef4 ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td><td></td></tr><tr><td class=\"c n x1bb y3ef5 w793 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xab9 y3ef5 w79e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">Softline Holdings USA, Inc.<span class=\"_ _399\"> </span></div></td><td class=\"c n xb1f y3ef5 w79f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">Brandywine <span class=\"ls5b8 ws30a\">Plaza, 1521 Concord Pike, Suite 201, Wilmington,<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ef6 ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td><td></td></tr><tr><td class=\"c n x1bb y3ef7 w793 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws303\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xb20 y3ef7 w7a0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws303\">Softline Software, Inc.<span class=\"_ _399\"> </span></div></td><td class=\"c n xb21 y3ef7 w7a1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws303\">Brandywine Pl<span class=\"ls5b8 ws30a\">aza, 1521 Concord Pike, Suite 201, Wilmington,<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ef8 ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td><td></td></tr><tr><td class=\"c n x1bb y3ee0 w793 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xab9 y3ee0 w7a2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">Softline Software USA, LLC<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3ef9 ff9 fsaf fc4 sc0 ls5af ws30d\">Brandywine Plaza, 1521 Concord <span class=\"ls5ac ws301\">Pike, Suite 201, Wilmington,</span><span class=\"ls5ac ws301\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3efa ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td><td></td></tr><tr><td class=\"c n x1bb y3efb w79a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b5 ws2fa\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xb1c y3efb w7a3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b5 ws2fa\">South Acquisition Corp.<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3efc ff9 fsaf fc4 sc0 ls5af ws30d\">Brandywine Plaza, 1521 Concord <span class=\"ls5ac ws301\">Pike, Suite 201, Wilmington,</span><span class=\"ls5ac ws301\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3efd ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td><td></td></tr></table></div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls568 ws2 gs55c\">Notes: </div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls566 ws413 gs55d\">* Direct <span class=\"_ _20c\"></span>subsidiary. </div><div class=\"t m0 h137 ff9 fsb0 fc4 sc0 ls568 ws394 gs55e\">1 <span class=\"_ _21\"> </span>Group holding in the subsidiary is \u226599% and &lt;100%. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-375": {
   "value": "17 Group undertakings While we present consolidated results in these financial stat<span class=\"ls543 ws30d\">ements, our structure is such that there are a number of </span>different operating and holding companies that<span class=\"ls560 ws30a\"> contribute significantly to the overall result.  </span>Our subsidiaries are located around the world and each contribut<span class=\"ls599 ws309\">es to the profits, assets, and cash flow of the Group. </span>The entities listed below and on the following pages are subsidia<span class=\"ws303\">ries of the Company or the Group. The Group percentage of </span>equity capital and voting rights is 100% fo<span class=\"ls53d ws300\">r all subsidiaries listed below unless indi<span class=\"ls53e ws301\">cated otherwise. The results for all of t<span class=\"ls57e ws2\">he </span></span></span>subsidiaries have been consolidated within these financial statements. <table class=\"s w6c7 h1c8\" id=\"_4ccb1446-fafd-4c22-95b9-7844ccf8a28d\"><tr><td class=\"c n x1bb y3e28 w6c8 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls5f7 ws313\">Country<span class=\"_ _399\"> </span></div></td><td class=\"c n xaac y3e28 w6c9 h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls5f7 ws313\">Name<span class=\"_ _399\"> </span></div></td><td class=\"c n xaad y3e28 w6ca h162\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls5f7 ws313\">Registered Office address<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td class=\"c n x1bb y3e29 w6cb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5bb ws2\">Australia<span class=\"_ _399\"> </span></div></td><td class=\"c n xaae y3e29 w6cc h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws308\">Brightpearl Pty Limited<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x3be h131 y3e2a ff9 fsaf fc4 sc0 ls5ac ws2f2\">Suite 60 Level 2, 2 O'Connell Street, </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e2b ff9 fsaf fc4 sc0 ls5a9 ws308\">Parramatta NSW 2150, Australia </td><td></td></tr><tr><td class=\"c n x1bb y3e2c w6cb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5bb ws2\">Australia<span class=\"_ _399\"> </span></div></td><td class=\"c n xaae y3e2c w6cd h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b8 ws308\">Ocrex Australia Pty. Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xaaf y3e2c w6ce h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b8 ws308\">Level 17, <span class=\"ls5a8 ws2f9\">100<span class=\"_ _399\"> </span></span></div></td><td class=\"c n xab0 y3e2c w6cf h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a8 ws2f9\">Barangaroo Avenue, Barangaroo NSW 2000,<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e2d ff9 fsaf fc4 sc0 ls599 ws2\">Australia </td><td></td></tr><tr><td class=\"c n x1bb y3e2e w6cb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5bb ws2\">Australia<span class=\"_ _399\"> </span></div></td><td class=\"c n xaae y3e2e w6d0 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b8 ws317\">Sage Business Solutions Pty Ltd<span class=\"_ _399\"> </span></div></td><td class=\"c n xab1 y3e2e w6d1 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b8 ws317\">Level <span class=\"ls5ab ws2f8\">17, 100<span class=\"_ _399\"> </span></span></div></td><td class=\"c n xab2 y3e2e w6d2 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ab ws2f8\">Barangaroo Avenue, Barangaroo NSW 2000,<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e2f ff9 fsaf fc4 sc0 ls599 ws2\">Australia </td><td></td></tr><tr><td class=\"c n x1bb y3e30 w6cb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5bb ws2\">Australia<span class=\"_ _399\"> </span></div></td><td class=\"c n xaae y3e30 w6d3 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ac ws2f2\">Sage Intacct Australia Pty Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xab3 y3e30 w6ce h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ac ws2f2\">Level <span class=\"ls5ab ws2f8\">17, 100<span class=\"_ _399\"> </span></span></div></td><td class=\"c n xab4 y3e30 w6d2 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ab ws2f8\">Barangaroo Avenue, Barangaroo NSW 2000,<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e31 ff9 fsaf fc4 sc0 ls599 ws2\">Australia </td><td></td></tr><tr><td class=\"c n x1bb y3e32 w6cb h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5bb ws2\">Australia<span class=\"_ _399\"> </span></div></td><td class=\"c n xaae y3e32 w6d4 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws304\">Snowdrop Systems Pty Ltd<span class=\"_ _399\"> </span></div></td><td class=\"c n xab5 y3e32 w6d5 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws304\">Level 17, 1<span class=\"ls5b4 ws354\">00<span class=\"_ _399\"> </span></span></div></td><td class=\"c n xab6 y3e32 w6d6 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b4 ws354\">Barangaroo Avenue, Barangaroo NSW 2000,<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e33 ff9 fsaf fc4 sc0 ls599 ws2\">Australia </td><td></td></tr><tr><td class=\"c n x1bb y3e34 w6d7 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5bb ws2\">Austria<span class=\"_ _399\"> </span></div></td><td class=\"c n xab7 y3e34 w6d8 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">Sage GmbH<span class=\"_ _399\"> </span></div></td><td class=\"c n xab8 y3e34 w6d9 h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">Stella-Klein-L\u00f6w-W<span class=\"ls5b0 ws30c\">eg 15, AT-1020, Wien, Austria<span class=\"_ _399\"> </span></span></div></td></tr><tr><td class=\"c n x1bb y3e35 w6da h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5bd ws2\">Bahamas<span class=\"_ _399\"> </span></div></td><td class=\"c n xab9 y3e35 w6db h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls573 ws308\">Intelligent Apps Holdings Ltd<span class=\"_ _399\"> </span></div></td><td class=\"c n xaba y3e35 w6dc h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls573 ws308\">#2 Bayside Ex<span class=\"_ _0\"></span><span class=\"ws2fd\">ecutive Park, West Bay Street &amp; Blake Road,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e36 ff9 fsaf fc4 sc0 ls5b5 ws2fc\" colspan=\"2\">Nassau, N.P., The Bahamas, Bahamas </td></tr><tr><td class=\"c n x1bb y3e37 w6dd h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2\">Belgium<span class=\"_ _399\"> </span></div></td><td class=\"c n xabb y3e37 w6de h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2fd\">Sage S.A.<span class=\"_ _399\"> </span></div></td><td class=\"c n xabc y3e37 w6df h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2fd\">Rue Picard, 7 boite 100, 1000 Bruxelles Belgique,<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e38 ff9 fsaf fc4 sc0 ls5b5 ws2\">Belgium </td><td></td></tr><tr><td class=\"c n x1bb y3e39 w6e0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b3 ws2\">Botswana<span class=\"_ _399\"> </span></div></td><td class=\"c xab7 y3e39 w6e1 h1c9\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws304\">Sage Software Botswana (Pty) Ltd</div><div class=\"t m0 xabd h147 y3e3a ff9 fsb7 fc4 sc0 ls7 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"c n xabe y3e3b w6e2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws2fd\">Plot 50371,<span class=\"_ _399\"> </span></div></td><td class=\"c n xabf y3e3b w6e3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws2fd\">Fairground Office Park, Gaborone, Botswana<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3e3c w6e4 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ae ws2\">Canada<span class=\"_ _399\"> </span></div></td><td class=\"c n xac0 y3e3c w6e5 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2fd\">Sage Software Canada Ltd<span class=\"_ _399\"> </span></div></td><td class=\"c n xac1 y3e3c w6e6 h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2fd\">111, 5th Avenue SW<span class=\"_ _0\"></span><span class=\"ls599 ws309\">, Suite 3100-C, Calgary AB T2P 5L3,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e3d ff9 fsaf fc4 sc0 ls5be ws2\">Canada </td><td></td></tr><tr><td class=\"c n x1bb y3e3e w6e7 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b5 ws303\">Colombia<span class=\"_ _399\"> </span></div></td><td class=\"c n xaae y3e3e w6e8 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b5 ws303\">ForceManager Colombia, SAS<span class=\"_ _399\"> </span></div></td><td class=\"c n xac2 y3e3e w6e9 h156\" colspan=\"2\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws30d\">CRA 21, Number 134-61 apt 805<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e3f ff9 fsaf fc4 sc0 ls5c1 ws2\">Bogot\u00e1 </td><td></td></tr><tr><td class=\"c n x1bb y3e40 w6ea h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws2\">France<span class=\"_ _399\"> </span></div></td><td class=\"c n xac3 y3e40 w6eb h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws303\">Sage Holding France SAS<span class=\"_ _399\"> </span></div></td><td class=\"c n xac4 y3e40 w6ec h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws303\">10 Place de <span class=\"ws30d\">Belgique, 92250, La Garenne-Colombes,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e41 ff9 fsaf fc4 sc0 ls599 ws309\">Paris, France </td><td></td></tr><tr><td class=\"c n x1bb y3e42 w6ea h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws2\">France<span class=\"_ _399\"> </span></div></td><td class=\"c n xac3 y3e42 w6ed h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">Sage Overseas Limited (Branch Registration)</div></td><td class=\"t m0 x3be h131 y3e43 ff9 fsaf fc4 sc0 ls5af ws306\" colspan=\"2\">10 Place de Belgique, 92250, Le Garenne Colombes, </td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e44 ff9 fsaf fc4 sc0 ls599 ws309\">Paris, France </td><td></td></tr><tr><td class=\"c n x1bb y3e45 w6ea h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws2\">France<span class=\"_ _399\"> </span></div></td><td class=\"c n xac3 y3e45 w6ee h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws302\">Sage SAS<span class=\"_ _399\"> </span></div></td><td class=\"c n xac5 y3e45 w6ef h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws302\">10 Place de Belgique, 92250, La Garenne-Colombes,<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e46 ff9 fsaf fc4 sc0 ls599 ws309\">Paris, France </td><td></td></tr><tr><td class=\"c n x1bb y3e47 w6f0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5e9 ws2\">Germany<span class=\"_ _399\"> </span></div></td><td class=\"c n xac6 y3e47 w6f1 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws306\">Best Software (Germany) GmbH<span class=\"_ _399\"> </span></div></td><td class=\"c n xac7 y3e47 w6f2 h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws306\">Franklinstra\u00df<span class=\"ws2fd\">e 61-63 60486, Frankfurt am Main, Germany<span class=\"_ _399\"> </span></span></div></td></tr><tr><td class=\"c n x1bb y3e48 w6f0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5e9 ws2\">Germany<span class=\"_ _399\"> </span></div></td><td class=\"c n xac6 y3e48 w6f3 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5bd ws2f3\">eWare GmbH<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x3be h131 y3e49 ff9 fsaf fc4 sc0 ls5ac ws2f2\" colspan=\"2\">Untere Weidenstr. 5, c/o RA\u00e8 Becker &amp; Koll., 81543, </td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e4a ff9 fsaf fc4 sc0 ls5b3 ws2fb\" colspan=\"2\">M\u00fcnchen, Germany </td></tr><tr><td class=\"c n x1bb y3e4b w6f0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5e9 ws2\">Germany<span class=\"_ _399\"> </span></div></td><td class=\"c n xac6 y3e4b w6f4 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">Sage b\u00e4urer GmbH<span class=\"_ _399\"> </span></div></td><td class=\"c n xac8 y3e4b w6f5 h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">Josefstra\u00dfe <span class=\"ws30d\">10, 78166, Donaueschingen, Germany<span class=\"_ _399\"> </span></span></div></td></tr><tr><td class=\"c n x1bb y3e4c w6f0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5e9 ws2\">Germany<span class=\"_ _399\"> </span></div></td><td class=\"c n xac6 y3e4c w6f6 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws30b\">Sage CRM Solutions GmbH<span class=\"_ _399\"> </span></div></td><td class=\"c n xac9 y3e4c w6f7 h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws30b\">Franklinstr<span class=\"ls5a9 ws306\">a\u00dfe 61-63, 60486, Frankfurt am Main,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e4d ff9 fsaf fc4 sc0 ls5be ws2\">Germany </td><td></td></tr><tr><td class=\"c n x1bb y3e4e w6f0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5e9 ws2\">Germany<span class=\"_ _399\"> </span></div></td><td class=\"c n xac6 y3e4e w6f8 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a8 ws2f9\">Sage GmbH<span class=\"_ _399\"> </span></div></td><td class=\"c n xaaf y3e4e w6f9 h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a8 ws2f9\">Franklinstra\u00dfe 61-63 <span class=\"ls5ad ws306\">60486, Frankfurt am Main, Germany<span class=\"_ _399\"> </span></span></div></td></tr><tr><td class=\"c n x1bb y3e4f w6f0 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5e9 ws2\">Germany<span class=\"_ _399\"> </span></div></td><td class=\"c n xac6 y3e4f w6fa h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws30b\">Sage Management &amp; Services GmbH<span class=\"_ _399\"> </span></div></td><td class=\"c n xaca y3e4f w6fb h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws30b\">Franklin<span class=\"_ _0\"></span><span class=\"ws2fd\">stra\u00dfe 61-63 60486, Frankfurt am Main, Germany<span class=\"_ _399\"> </span></span></div></td></tr><tr><td class=\"c n x1bb y3e50 w6fc h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ad ws2fa\">Germany<span class=\"_ _399\"> </span></div></td><td class=\"c n xacb y3e50 w6fd h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ad ws2fa\">Sage Services GmbH<span class=\"_ _399\"> </span></div></td><td class=\"c n xac5 y3e50 w6fe h156\" colspan=\"2\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ad ws2fa\">Karl-Heine<span class=\"ls573 ws306\">-Stra\u00dfe 109-111, 04229, Leipzig, Germany<span class=\"_ _399\"> </span></span></div></td></tr><tr><td class=\"c n x1bb y3e51 w6ff h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws308\">India<span class=\"_ _399\"> </span></div></td><td class=\"c n xacc y3e51 w700 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws308\">Corecon Technologies India Priv<span class=\"ls5b3 ws354\">ate Limited<span class=\"_ _399\"> </span></span></div></td><td class=\"c n xacd y3e51 w701 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws308\"><span class=\"ls5b3 ws354\">The Atrium at Quark <span class=\"_ _1\"></span></span><span class=\"ws306\">City, Zone-D, Lower Ground Floor,<span class=\"_ _399\"> </span></span></div></td><td class=\"t m0 x3be h131 y3e52 ff9 fsaf fc4 sc0 ls599 ws2fc\">Plot No. A-45, Industrial Focal Point, Chandigarh Sector </td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e53 ff9 fsaf fc4 sc0 ls599 ws30d\" colspan=\"2\">59, Rupnagar, S.A.S.Nagar (Mohali), 160059, Punjab, India </td></tr><tr><td class=\"c n x1bb y3dc1 w702 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls599 ws303\">India<span class=\"_ _399\"> </span></div></td><td class=\"c n xace y3dc1 w703 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls599 ws303\">Fyle Technologies Private Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xacf y3dc1 w704 h156\" colspan=\"2\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls599 ws303\">550, <span class=\"ls5ad ws30b\">11th Cross, 2nd Main, MICO Layout, BTM 2nd Stage,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e54 ff9 fsaf fc4 sc0 ls5ab ws302\" colspan=\"2\">Bengaluru 560 076, Karnataka </td></tr><tr><td class=\"c n x1bb y3e55 w705 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws30d\">India<span class=\"_ _399\"> </span></div></td><td class=\"c n xad0 y3e55 w706 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws30d\">Intacct Software Private Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xad1 y3e55 w707 h156\" colspan=\"2\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws30d\">No 501 &amp; 50<span class=\"ls5ac ws301\">2, Tower C, 5th Floor, The Millenia, No. 1 &amp; 2,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e56 ff9 fsaf fc4 sc0 ls5a9 ws308\" colspan=\"2\">Murphy Road, Bangalore, Karnataka, 560 008, India </td></tr><tr><td class=\"c n x1bb y3e57 w708 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws303\">India<span class=\"_ _399\"> </span></div></td><td class=\"c n xacc y3e57 w709 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws303\">Lockstep Network India Pvt. Ltd.<span class=\"_ _399\"> </span></div></td><td class=\"c n xad2 y3e57 w70a h156\" colspan=\"2\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws303\">1st and 2nd<span class=\"ls5ac ws301\"> Flr Sky Loft, Creaticity Mall Opp Golf Course,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e58 ff9 fsaf fc4 sc0 ls599 ws30d\" colspan=\"2\">Shastrinagar Yerwada, Pune, 411006, India </td></tr><tr><td class=\"c n x1bb y3e59 w708 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2\">India<span class=\"_ _399\"> </span></div></td><td class=\"c n xad3 y3e59 w70b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ac ws2f2\">Sage Business Technology (India)<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x3be h131 y3e5a ff9 fsaf fc4 sc0 ls5a9 ws2f2\" colspan=\"2\">The Atrium at Quark City, Zone -D, Second Floor, A-45, </td></tr><tr><td></td><td class=\"t m0 xad4 h131 y3e5b ff9 fsaf fc4 sc0 ls5ab ws302\">Private Limited </td><td></td><td class=\"t m0 x3be h131 y3e5b ff9 fsaf fc4 sc0 ls5b8 ws30a\">Industrial Focal Point, Phase VIII B, Mohali, 160059, India </td></tr></table><table class=\"s w70c h1ca\" id=\"_07fa692f-d3c9-49d5-a616-eb4d0216df5e\"><tr><td class=\"c n x1bb y3e5d w70d h15f\"><div class=\"t m0 x1ba h131 y3e5c ffa fsae fc4 sc0 ls5f8 ws2\">Country<span class=\"_ _399\"> </span></div></td><td class=\"c n xad5 y3e5d w70e h15f\"><div class=\"t m0 x1ba h131 y3e5c ffa fsae fc4 sc0 ls5f9 ws2\">Name<span class=\"_ _399\"> </span></div></td><td class=\"c n xad6 y3e5d w70f h15f\"><div class=\"t m0 x1ba h131 y3e5c ffa fsae fc4 sc0 ls5fa ws374\">Registered Office address<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td class=\"c n x1bb y3e5e w708 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws2\">India<span class=\"_ _399\"> </span></div></td><td class=\"c n xad3 y3e5e w710 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ad ws2f4\">Sage Software India Pvt Ltd (in liquidation)<span class=\"_ _399\"> </span></div></td><td class=\"c n xad7 y3e5e w711 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws2\"><span class=\"ls5ad ws2f4\">N-34, </span><span class=\"ws308\">Lower Ground Floor, Kalkaji, New Delhi, 110 019,<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e5f ff9 fsaf fc4 sc0 ls5a9 ws2\">India </td><td></td></tr><tr><td class=\"c n x1bb y3e60 w708 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws2\">India<span class=\"_ _399\"> </span></div></td><td class=\"c n xad3 y3e60 w712 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls573 ws2fc\">VV Finly Technology Pvt. Ltd.<span class=\"_ _399\"> </span></div></td><td class=\"c n xad8 y3e60 w713 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls573 ws2fc\">1st Floor, <span class=\"ls5ab ws2fd\">Gopala Krishna Complex, #45/3 Residency<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e61 ff9 fsaf fc4 sc0 ls5af ws30d\">Road, MG Road, Bangaluru, Karnataka- 560025 </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e62 ff9 fsaf fc4 sc0 ls573 ws2\">India </td><td></td></tr><tr><td class=\"c n x1bb y3e63 w714 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ac ws2\">Ireland<span class=\"_ _399\"> </span></div></td><td class=\"c n xab7 y3e63 w715 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b5 ws2fc\">Ocrex Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xad9 y3e63 w716 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ac ws2\"><span class=\"ls5b5 ws2fc\">Number One, Centra</span><span class=\"ws30a\">l Park, Leopardstown, Dublin 18,<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e64 ff9 fsaf fc4 sc0 ls573 ws2\">Ireland </td><td></td></tr><tr><td class=\"c n x1bb y3e65 w714 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ac ws2\">Ireland<span class=\"_ _399\"> </span></div></td><td class=\"c n xab7 y3e65 w717 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls599 ws303\">Sage Global Services (Ireland) Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xada y3e65 w718 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ac ws2\"><span class=\"ls599 ws303\">Number</span><span class=\"ws301\"> One, Central Park, Leopardstown, Dublin 18,<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e66 ff9 fsaf fc4 sc0 ls573 ws2\">Ireland </td><td></td></tr><tr><td class=\"c n x1bb y3e67 w714 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ac ws2\">Ireland<span class=\"_ _399\"> </span></div></td><td class=\"c n xab7 y3e67 w719 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls573 ws2fb\">Sage Hibernia Limited<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x3be h131 y3e68 ff9 fsaf fc4 sc0 ls5af ws30d\">Number One, Central Park<span class=\"ls5ac ws30a\">, Leopardstown, Dublin 18,</span><span class=\"ls5ac ws30a\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e69 ff9 fsaf fc4 sc0 ls573 ws2\">Ireland </td><td></td></tr><tr><td class=\"c n x1bb y3e6a w714 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ac ws2\">Ireland<span class=\"_ _399\"> </span></div></td><td class=\"c n xab7 y3e6a w71a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b5 ws2fa\">Sage Irish Finance Company Unlimited<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x3be h131 y3e6b ff9 fsaf fc4 sc0 ls599 ws309\">Deloitte House, 29 Earlsfort Terrace, , Dublin 2 DO2 AY28 </td><td></td></tr><tr><td></td><td class=\"t m0 xad4 h131 y3e6c ff9 fsaf fc4 sc0 ls5b5 ws317\">Company (in liquidation)<span class=\"_ _399\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1bb y3e6d w714 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ac ws2\">Ireland<span class=\"_ _399\"> </span></div></td><td class=\"c n xab7 y3e6d w71b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws303\">Sage Technologies Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xadb y3e6d w71c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws303\">Number One, <span class=\"ws308\">Central Park, Leopards<span class=\"ls5b0 ws30c\">town, Dublin 18,<span class=\"_ _399\"> </span></span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e6e ff9 fsaf fc4 sc0 ls573 ws2\">Ireland </td><td></td></tr><tr><td class=\"c n x1bb y3e6f w714 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ac ws2\">Ireland<span class=\"_ _399\"> </span></div></td><td class=\"c n xab7 y3e6f w71d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">Sage Treasury Ireland Unlimited Company<span class=\"_ _399\"> </span></div></td><td class=\"c n xadc y3e6f w71e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ac ws301\">1 Central Park, Leopardstown, Dublin 18,<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e70 ff9 fsaf fc4 sc0 ls5b3 ws2fb\">Dublin, D18NH10, Ireland </td><td></td></tr><tr><td class=\"c n x1bb y3e71 w71f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b8 ws2\">Israel<span class=\"_ _399\"> </span></div></td><td class=\"c n xadd y3e71 w720 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b5 ws2fc\">Budgeta Technologies Ltd<span class=\"_ _399\"> </span></div></td><td class=\"c n xade y3e72 w721 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws30d\">144<span class=\"_ _399\"> </span></div></td><td class=\"c n xadf y3e72 w722 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws30d\">Begin Menachem Rd, Tel Aviv, 6492102, Israel<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3e73 w723 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b9 ws30d\">Italy<span class=\"_ _399\"> </span></div></td><td class=\"c n xac6 y3e73 w724 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b9 ws30d\">Sellf S.r.l. (dissolved 2/10/2025)<span class=\"_ _399\"> </span></div></td><td class=\"c n xae0 y3e73 w725 h156\" colspan=\"2\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ac ws30d\">Via Sile 41, Roncade, Treviso, Italy<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3e74 w726 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b7 ws2\">Kenya<span class=\"_ _399\"> </span></div></td><td class=\"c xae2 y3e74 w727 h1cb\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">Sage Software East Africa Limited</div><div class=\"t m0 xae1 h147 y3e75 ff9 fsb7 fc4 sc0 ls7 ws2\">1</div></td><td class=\"t m0 xae3 h131 y3e76 ff9 fsaf fc4 sc0 ls5b0 ws309\" colspan=\"2\"> <span class=\"_ _204\"> </span>114 &amp; 115, 1st Floor, Nivina Towers, LR NO. 1870/IX/96, </td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e77 ff9 fsaf fc4 sc0 ls5af ws30d\" colspan=\"2\">Westlands Road, Nairobi, Kenya </td></tr><tr><td class=\"c n x1bb y3e78 w728 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls573 ws2\">Latvia<span class=\"_ _399\"> </span></div></td><td class=\"c n xae4 y3e78 w729 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws2fd\">CakeHR SIA (in liquidation)<span class=\"_ _399\"> </span></div></td><td class=\"c n xae5 y3e78 w72a h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws2fd\">Brivibas <span class=\"ls5ac ws300\">iela 40-27, Riga, LV-1050, Latvia<span class=\"_ _399\"> </span></span></div></td></tr><tr><td class=\"c n x1bb y3e79 w72b h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2\">Malaysia<span class=\"_ _399\"> </span></div></td><td class=\"c n xae6 y3e79 w72c h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls573 ws2fb\">Sage Malaysia Business Solutions Sdn. Bhd.<span class=\"_ _399\"> </span></div></td><td class=\"c n xae7 y3e79 w72d h175\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls573 ws2fb\">Level<span class=\"ls5ac ws2f2\"> 11, 1 Sentral, Jalan Rakyat, Kuala Lumpur Sentral,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"c n xade y3e7a w72e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b1 ws317\">50470<span class=\"_ _399\"> </span></div></td><td class=\"c n xae8 y3e7a w72f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b1 ws317\">Kuala Lumpur, Malaysia<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3e7b w730 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b5 ws2fa\">Mexico<span class=\"_ _399\"> </span></div></td><td class=\"c n xae9 y3e7b w731 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b5 ws2fa\">ForceManager S de RL de CV<span class=\"_ _399\"> </span></div></td><td class=\"c n xaea y3e7b w732 h156\" colspan=\"2\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b5 ws2fa\">Avenid<span class=\"ls573 ws2fd\">a Cafetales 1702, Hacienda de Coyoac\u00e1n,,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e7c ff9 fsaf fc4 sc0 ls5b5 ws2fc\" colspan=\"2\">Coyoac\u00e1n, CDMX, 04970, Mexico </td></tr><tr><td class=\"c n x1bb y3e7d w733 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5c1 ws2\">Morocco<span class=\"_ _399\"> </span></div></td><td class=\"c n xadd y3e7d w734 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws30b\">Sage Software SARL<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x3be h131 y3e7e ff9 fsaf fc4 sc0 ls599 ws303\" colspan=\"2\">Tour Crystal 1, Niveau 9, Bd Sidi Mohamed Ben Abdellah, </td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e7f ff9 fsaf fc4 sc0 ls5b5 ws2fc\" colspan=\"2\">Casablanca, 20030, Morocco </td></tr><tr><td class=\"c n x1bb y3e80 w735 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b2 ws2\">Namibia<span class=\"_ _399\"> </span></div></td><td class=\"c n xaeb y3e80 w736 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2f4\">Sage Software Namibia (Pty) Ltd<span class=\"_ _399\"> </span></div></td><td class=\"c n xaec y3e80 w737 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2f4\">344<span class=\"_ _399\"> </span></div></td><td class=\"c n xaed y3e80 w738 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2f4\">Inde<span class=\"ls5b4 ws2f2\">pendence Avenue, Windhoek, P O BOX 1571,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e81 ff9 fsaf fc4 sc0 ls5b3 ws2\">Namibia </td><td></td></tr><tr><td class=\"c n x1bb y3e82 w739 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2\">Nigeria<span class=\"_ _399\"> </span></div></td><td class=\"c xaef y3e82 w73a h1cc\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws30b\">Sage Software Nigeria Limited</div><div class=\"t m0 xaee h147 y3e83 ff9 fsb7 fc4 sc0 ls7 ws2\">1<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x3be h131 y3e84 ff9 fsaf fc4 sc0 ls5ad ws30b\" colspan=\"2\">Landmark Towers, 5B Water Corporation Road, </td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e85 ff9 fsaf fc4 sc0 ls5ac ws308\" colspan=\"2\">Victoria Island, Lagos, Nigeria </td></tr><tr><td class=\"c n x1bb y3e86 w73b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b1 ws2\">Poland<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf0 y3e86 w73c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls573 ws2fb\">Sage Software Poland sp. z o.o.<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x3be h131 y3e87 ff9 fsaf fc4 sc0 ls5af ws317\" colspan=\"2\">ul. Towarowa 28, 00-839, Warsaw, Poland </td></tr><tr><td class=\"c n x1bb y3e88 w73d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2\">Portugal<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf1 y3e88 w73e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b8 ws309\">Sage Portugal \u2013 Software, S.A.<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x3be h131 y3e89 ff9 fsaf fc4 sc0 ls573 ws302\" colspan=\"2\">Edif\u00edcio Porto Office Park. Avenida de Sid\u00f3nio Pais, 153, </td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e8a ff9 fsaf fc4 sc0 ls5ac ws309\" colspan=\"2\">4.\u00ba piso, 4100-467, Porto, Portugal </td></tr><tr><td class=\"c n x1bb y3e8b w73f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b2 ws2\">Romania<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf2 y3e8b w740 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b4 ws2f2\">Intacct Development Romania SRL<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x3be h131 y3e8c ff9 fsaf fc4 sc0 ls599 ws309\">cl\u0103direa C-D, The Office, Etaj<span class=\"ls5b0 ws30c\"> 1, Cluj-Napoca, Judet Cluj,</span><span class=\"ls5b0 ws30c\"> </span></td><td class=\"t m0 x3be h131 y3e8d ff9 fsaf fc4 sc0 ls5b5 ws2fc\">Bulevardul 21 DECEMBRIE 1<span class=\"ls5bb ws32e\">989, Nr. 77, camera C.1.2,</span><span class=\"ls5bb ws32e\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e8e ff9 fsaf fc4 sc0 ls5b2 ws2\">Romania </td><td></td></tr><tr><td class=\"c n x1bb y3e8f w741 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws2\">Singapore<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf3 y3e8f w742 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">Sage Singapore Pte. Ltd.<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf4 y3e8f w743 h156\" colspan=\"2\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">7 Straits View # <span class=\"ls5a8 ws2fd\">12-00, Marina One East Tower, Singapore,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"c n xade y3e90 w70d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ad ws306\">018936,<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf5 y3e90 w741 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5ad ws306\">Singapore<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3e91 w744 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws2f4\">South Africa<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf6 y3e91 w745 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2fb\">Sage Alchemex (Pty) Ltd<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf7 y3e91 w746 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2fb\">23A Flanders <span class=\"ws2f2\">Drive, Mount Edgecombe, Durban, 4321,<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e92 ff9 fsaf fc4 sc0 ls5ab ws302\">South Africa </td><td></td></tr><tr><td class=\"c n x1bb y3e93 w747 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">South Africa<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3e93 w748 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls599 ws303\">Sage South Africa (Pty) Ltd*<span class=\"_ _399\"> </span></div></td><td class=\"c n xad7 y3e93 w749 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls599 ws303\">Floor 6 Gateway West, 22 Magwa Crescent, Waterfall 5-1R,<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e94 ff9 fsaf fc4 sc0 ls5a9 ws308\">Midrand, Gauteng, 2066, South Africa </td><td></td></tr><tr><td class=\"c n x1bb y3e95 w74a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b8 ws2\">Spain<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf9 y3e95 w74b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws303\">Sage Spain Holdco S.L.<span class=\"_ _399\"> </span></div></td><td class=\"c n xac8 y3e95 w74c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws303\">Moraleja Building<span class=\"ws2fd\"> One \u2013 Planta 1, Parque Empresarial de<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e96 ff9 fsaf fc4 sc0 ls5a9 ws2fc\">La Loraleja, Avenida de Europa no19, 28108 Alcobendas, </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e97 ff9 fsaf fc4 sc0 ls5a9 ws30d\">Madrid, Spain </td><td></td></tr><tr><td class=\"c n x1bb y3e98 w74a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b8 ws2\">Spain<span class=\"_ _399\"> </span></div></td><td class=\"c xaf9 y3e98 w74d h1cc\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls599 ws303\">Sage Spain SL</div><div class=\"t m0 xafa h147 y3e83 ff9 fsb7 fc4 sc0 ls7 ws2\">1</div></td><td class=\"t m0 xafb h131 y3e99 ff9 fsaf fc4 sc0 ls5af ws306\"> <span class=\"_ _312\"> </span>Moraleja Building One \u2013 Plan<span class=\"ls5ac ws30d\">ta 1, Parque Empresarial de</span><span class=\"ls5ac ws30d\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e9a ff9 fsaf fc4 sc0 ls5af ws2f4\">La Moraleja, Avenida de Europa no19, 28108 Alcobendas, </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e9b ff9 fsaf fc4 sc0 ls5af ws30d\">Madrid, Spain </td><td></td></tr><tr><td class=\"c n x1bb y3e9c w74e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls573 ws2\">Switzerland<span class=\"_ _399\"> </span></div></td><td class=\"c n xafc y3e9c w74f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f2\">Sage B\u00e4urer AG<span class=\"_ _399\"> </span></div></td><td class=\"c n xafd y3e9c w750 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f2\">c/o Legalis Co<span class=\"ws308\">nsulting GmbH, Suurstoffi 29, 6343,<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e9d ff9 fsaf fc4 sc0 ls599 ws309\">Rotkreuz, Switzerland </td><td></td></tr><tr><td class=\"c n x1bb y3e9e w751 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ac ws2f2\">United Arab Emirates<span class=\"_ _399\"> </span></div></td><td class=\"c n xad0 y3e9e w752 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws30b\">Sage Software Middle East FZ-LLC<span class=\"_ _399\"> </span></div></td><td class=\"c n xafe y3e9e w753 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws30b\">Premises: <span class=\"ls5b9 ws2f6\">116-120, Floor: 01, Building: 11, Dubai,<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3e9f ff9 fsaf fc4 sc0 ls5ad ws306\">United Arab Emirates </td><td></td></tr><tr><td class=\"c n x1bb y3e59 w754 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf6 y3e59 w755 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws317\">Brightpearl Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xaff y3e59 w756 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws2f4\"><span class=\"ls5b5 ws317\">C23 - 5 &amp; 6 Cobalt </span><span class=\"ls5af\">Park Way, Cobalt Park, Newcastle upon<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3be h131 y3ea0 ff9 fsaf fc4 sc0 ls5af ws2fb\">Tyne, NE28 9EJ, United Kingdom </td><td></td></tr></table><table class=\"s w757 h1cd\" id=\"_0661aea1-50a5-4a38-8ad9-be426295ad28\"><tr><td class=\"c n x1bb y3ea1 w6c8 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls5f7 ws313\">Country<span class=\"_ _399\"> </span></div></td><td class=\"c n xaac y3ea1 w6c9 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls5f7 ws313\">Name<span class=\"_ _399\"> </span></div></td><td class=\"c n xb00 y3ea1 w758 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls5f7 ws313\">Registered Office address<span class=\"_ _399\"> </span></div></td></tr><tr><td class=\"c n x1bb y3ea2 w759 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5ab ws2f8\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xb01 y3ea2 w75a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b5 ws303\">ForceManager Ltd (in liquidation)<span class=\"_ _399\"> </span></div></td><td class=\"c n xb02 y3ea2 w75b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b5 ws303\">C23 - 5 &amp; 6 C<span class=\"ls5af ws2f4\">obalt Park Way, Cobalt Park, Newcastle upon Tyne,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ea3 ff9 fsaf fc4 sc0 ls5b7 ws303\">NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ea4 w75c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws2f2\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xad0 y3ea4 w75d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws2f2\">HR Bakery Ltd (in liquidation)<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3ea5 ff9 fsaf fc4 sc0 ls5b5 ws304\">C23 - 5 &amp; 6 Cobalt Park Way, C<span class=\"ls5af\">obalt Park, Newcastle upon Tyne,</span><span class=\"ls5af\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ea6 ff9 fsaf fc4 sc0 ls5b7 ws303\">NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ea7 w75e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3ea7 w75f h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls599 ws309\">Interact UK Holdings Limited*<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3ea8 ff9 fsaf fc4 sc0 ls5b5 ws304\">C23 - 5 &amp; 6 Cobalt Park Way, C<span class=\"ls5af\">obalt Park, Newcastle upon Tyne,</span><span class=\"ls5af\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ea9 ff9 fsaf fc4 sc0 ls5b7 ws303\">NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3eaa w75e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3eaa w760 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b1 ws317\">Ocrex UK Ltd<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3eab ff9 fsaf fc4 sc0 ls5b5 ws304\">C23 - 5 &amp; 6 Cobalt Park Way, C<span class=\"ls5af\">obalt Park, Newcastle upon Tyne,</span><span class=\"ls5af\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3eac ff9 fsaf fc4 sc0 ls5b7 ws303\">NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3e65 w75e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3e65 w761 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws317\">Sage (UK) Ltd<span class=\"_ _399\"> </span></div></td><td class=\"c n xb03 y3e65 w762 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws317\">C23 - 5 &amp; 6 Cobalt Park <span class=\"_ _0\"></span><span class=\"ws2f4\">Way, Cobalt Park, Newcastle upon Tyne,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ead ff9 fsaf fc4 sc0 ls5b7 ws303\">NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3e67 w75e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3e67 w763 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b5 ws304\">Sage Euro Hedgeco 1<span class=\"_ _399\"> </span></div></td><td class=\"c n xb04 y3e67 w764 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b5 ws304\">C23 - 5 &amp; 6 Cobalt Par<span class=\"ls5af\">k Way, Cobalt Park, Newcastle upon Tyne,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3eae ff9 fsaf fc4 sc0 ls5b7 ws303\">NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3eaf w75e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3eaf w765 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b5 ws2f4\">Sage Euro Hedgeco 2<span class=\"_ _399\"> </span></div></td><td class=\"c n xb05 y3eaf w766 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\"><span class=\"ls5b5\">C23 - 5 &amp; 6 Cobalt Par</span>k Way, Cobalt Park, Newcastle upon Tyne,<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3eb0 ff9 fsaf fc4 sc0 ls5b7 ws303\">NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3eb1 w75e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3eb1 w767 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws317\">Sage Far East Investments Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xb06 y3eb1 w768 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws317\">C23 - 5 &amp; 6 <span class=\"ws2f4\">Cobalt Park Way, Cobalt Park, Newcastle upon Tyne,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3eb2 ff9 fsaf fc4 sc0 ls5b7 ws303\">NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3eb3 w75e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3eb3 w769 h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws317\">Sage Global Services Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xb07 y3eb3 w76a h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws317\">C23 - 5 &amp; 6 C<span class=\"ws2f4\">obalt Park Way, Cobalt Park, Newcastle upon Tyne,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3eb4 ff9 fsaf fc4 sc0 ls5b7 ws303\">NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3eb5 w75e h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3eb5 w76b h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5b4 ws354\">Sage Holding Company Limited*<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3eb6 ff9 fsaf fc4 sc0 ls5b5 ws2f4\">C23 \u2013 5 &amp; 6 Cobalt Park Way, Cobalt Park, Newcastle upon </td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3eb7 ff9 fsaf fc4 sc0 ls5a9 ws2fb\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3eb8 w76c h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xb01 y3eb8 w76d h156\"><div class=\"t m0 x1ba h130 y3932 ff9 fsaf fc4 sc0 ls573 ws2fb\">Sage Holdings Limited<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3eb9 ff9 fsaf fc4 sc0 ls5b5 ws2f4\">C23 \u2013 5 &amp; 6 Cobalt Park Way, Cobalt Park, Newcastle upon </td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3eba ff9 fsaf fc4 sc0 ls5a9 ws2fb\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ebb w76c h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xb01 y3ebb w76e h175\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws303\">Sage Irish Investments LLP (in liquidation)</div></td><td class=\"t m0 x66a h131 y3ebc ff9 fsaf fc4 sc0 ls599 ws309\">3 Field Court, Gray's Inn, <span class=\"ls5b1 ws317\">London, WC1R 5EF, United Kingdom</span><span class=\"ls5b1 ws317\"> </span></td></tr><tr><td class=\"c n x1bb y3ebd w75e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3ebd w76f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">Sage Irish Investments One Limited<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3ebe ff9 fsaf fc4 sc0 ls599 ws309\">3 Field Court, Gray's Inn, <span class=\"ls5b1 ws317\">London, WC1R 5EF, United Kingdom</span><span class=\"ls5b1 ws317\"> </span></td></tr><tr><td></td><td class=\"t m0 xad4 h131 y3ebf ff9 fsaf fc4 sc0 ls5ac ws301\">(in liquidation)* </td><td></td></tr><tr><td class=\"c n x1bb y3ec0 w75e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3ec0 w770 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">Sage Irish Investments Two Limited<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3ec1 ff9 fsaf fc4 sc0 ls599 ws309\">3 Field Court, Gray's Inn, <span class=\"ls5b1 ws317\">London, WC1R 5EF, United Kingdom</span><span class=\"ls5b1 ws317\"> </span></td></tr><tr><td></td><td class=\"t m0 xad4 h131 y3ec2 ff9 fsaf fc4 sc0 ls5b8 ws30a\">(in liquidation)*<span class=\"_ _399\"> </span></td><td></td></tr><tr><td class=\"c n x1bb y3ec3 w75e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3ec3 w771 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws303\">Sage Online Holdings Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xb08 y3ec3 w772 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws303\">C23 \u2013 5 &amp; 6 <span class=\"ws30b\">Cobalt Park Way, Cobalt Park, Newcastle upon<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ec4 ff9 fsaf fc4 sc0 ls5a9 ws2fb\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ec5 w76c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xb01 y3ec5 w773 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws2fb\">Sage Overseas Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xb09 y3ec5 w774 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws2fb\">C23 \u2013 5 &amp; 6 C<span class=\"ws2f4\">obalt Park Way, Cobalt Park, Newcastle upon<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ec6 ff9 fsaf fc4 sc0 ls5a9 ws2fb\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ec7 w76c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xb01 y3ec7 w775 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a8 ws30b\">Sage People Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xb0a y3ec7 w774 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f4\"><span class=\"ls5a8 ws30b\">C23 \u2013 5 &amp; 6 Cobal</span><span class=\"ls5af\">t Park Way, Cobalt Park, Newcastle upon<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ec8 ff9 fsaf fc4 sc0 ls5af ws2fb\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ec9 w75e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3ec9 w776 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a8 ws2f4\">Sage Treasury Company Limited*<span class=\"_ _399\"> </span></div></td><td class=\"c n xb0b y3ec9 w777 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a8 ws2f4\">C23 \u2013 5 &amp; <span class=\"ls5ad ws30b\">6 Cobalt Park Way, Cobalt Park, Newcastle upon<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3eca ff9 fsaf fc4 sc0 ls5a9 ws2fb\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ecb w76c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xb01 y3ecb w778 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws304\">Sage US LLP<span class=\"_ _399\"> </span></div></td><td class=\"c n xb0c y3ecb w779 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5ad ws304\">C23 \u2013 5 &amp; 6 Cobalt Park Way, Cobalt Park, Newcastle upon<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ecc ff9 fsaf fc4 sc0 ls5a9 ws304\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ecd w77a h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws304\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaae y3ecd w77b h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a8 ws2f9\">Sage USD Hedgeco 1<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3ece ff9 fsaf fc4 sc0 ls5b5 ws2f4\">C23 \u2013 5 &amp; 6 Cobalt Park Way, Cobalt Park, Newcastle upon </td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ecf ff9 fsaf fc4 sc0 ls5a9 ws2fb\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ed0 w76c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xb01 y3ed0 w77c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws30b\">Sage USD Hedgeco 2<span class=\"_ _399\"> </span></div></td><td class=\"c n xb0d y3ed0 w77d h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws30b\">C23 \u2013 5 &amp; 6 Cobalt Park Way, Cobalt Park, Newcastle upon<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ed1 ff9 fsaf fc4 sc0 ls5a9 ws2fb\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ed2 w76c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xb01 y3ed2 w77e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b4 ws2fa\">Sage Whitley Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xb0e y3ed2 w77f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f4\"><span class=\"ls5b4 ws2fa\">C23 \u2013 5 &amp; 6 Cobal</span><span class=\"ls5af\">t Park Way, Cobalt Park, Newcastle upon<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ed3 ff9 fsaf fc4 sc0 ls5af ws2fb\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ed4 w75e h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5af ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf8 y3ed4 w780 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2f4\">Sagesoft<span class=\"_ _399\"> </span></div></td><td class=\"c n xb0f y3ed4 w781 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b5 ws2f4\">C23 \u2013 5 &amp; 6 Cobalt Park Way, Cobalt Park, Newcastle upon<span class=\"_ _399\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ed5 ff9 fsaf fc4 sc0 ls5a9 ws2fb\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ed6 w76c h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f4\">United Kingdom<span class=\"_ _399\"> </span></div></td><td class=\"c n xb01 y3ed6 w782 h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5b4 ws2fa\">Snowdrop Systems Limited<span class=\"_ _399\"> </span></div></td><td class=\"c n xb10 y3ed6 w77f h156\"><div class=\"t m0 x1ba h130 y3981 ff9 fsaf fc4 sc0 ls5a9 ws2f4\"><span class=\"ls5b4 ws2fa\">C23 \u2013 5 &amp; 6 Cobal</span><span class=\"ls5af\">t Park Way, Cobalt Park, Newcastle upon<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ed7 ff9 fsaf fc4 sc0 ls5af ws2fb\">Tyne, NE28 9EJ, United Kingdom </td></tr><tr><td class=\"c n x1bb y3ed8 w783 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b8 ws306\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf6 y3ed8 w784 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b8 ws306\">Brightpearl, Inc.</div></td><td class=\"t m0 x71f h131 y3ed9 ff9 fsaf fc4 sc0 ls5af ws30d\"> <span class=\"_ _34c\"> </span>Brandywine Plaza, 1521 Concord <span class=\"ls5ac ws301\">Pike, Suite 201, Wilmington,</span><span class=\"ls5ac ws301\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3eda ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td></tr><tr><td class=\"c n x1bb y3edb w785 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws2f2\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xb11 y3edb w786 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws2f2\">Fyle, Inc.<span class=\"_ _399\"> </span></div></td><td class=\"c n xb12 y3edb w787 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws2f2\">Brandywine Plaza, <span class=\"ws300\">1521 Concord Pike, Suite 201, Wilmington,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3edc ff9 fsaf fc4 sc0 ls5ad ws306\">New Castle County, Delaware, 19803 </td></tr><tr><td class=\"c n x1bb y3edd w785 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws302\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xb13 y3edd w788 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws302\">Ocrex, Inc.</div></td><td class=\"t m0 xb14 h131 y3ede ff9 fsaf fc4 sc0 ls5af ws30d\"> <span class=\"_ _349\"> </span>Brandywine Plaza, 1521 Concord <span class=\"ls5ac ws301\">Pike, Suite 201, Wilmington,</span><span class=\"ls5ac ws301\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3edf ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td></tr><tr><td class=\"c n x1bb y3ee0 w789 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws2fb\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xacb y3ee0 w78a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws2fb\">Sage Budgeta, Inc.<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3ee1 ff9 fsaf fc4 sc0 ls5af ws30d\">Brandywine Plaza, 1521 Concord <span class=\"ls5ac ws301\">Pike, Suite 201, Wilmington,</span><span class=\"ls5ac ws301\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ee2 ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td></tr><tr><td class=\"c n x1bb y3d4c w789 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws2fb\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xacb y3d4c w78b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws2fb\">Sage Global Services US, Inc<span class=\"_ _399\"> </span></div></td><td class=\"c n xb15 y3d4c w78c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls573 ws2fb\">Brandywine <span class=\"ls5b8 ws30a\">Plaza, 1521 Concord Pike, Suite 201, Wilmington,<span class=\"_ _399\"> </span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ee3 ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td></tr></table><table class=\"s w78d h1ce\" id=\"_d08b6f08-aba5-4a2f-b47a-2405722d2b11\"><tr><td class=\"c n x1bb y3ee4 w6c8 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls5f7 ws313\">Country<span class=\"_ _399\"> </span></div></td><td class=\"c n xaac y3ee4 w6c9 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls5f7 ws313\">Name<span class=\"_ _399\"> </span></div></td><td class=\"c n xb00 y3ee4 w758 h15f\"><div class=\"t m0 x1ba h12f y3a1c ffa fsae fc4 sc0 ls5f7 ws313\">Registered Office address<span class=\"_ _399\"> </span></div></td><td></td></tr><tr><td class=\"c n x1bb y3ee5 w78e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws303\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xb16 y3ee5 w78f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws303\">Sage Intacct, Inc.<span class=\"_ _399\"> </span></div></td><td class=\"c n xb17 y3ee5 w790 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5a9 ws303\">Brandywine Plaz<span class=\"ls5ac ws301\">a, 1521 Concord Pike, Suite 201, Wilmington,<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ee6 ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td><td></td></tr><tr><td class=\"c n x1bb y3ee7 w791 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls599 ws303\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xaf6 y3ee7 w792 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls599 ws303\">Sage People, Inc.<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3ee8 ff9 fsaf fc4 sc0 ls5af ws30d\">Brandywine Plaza, 1521 Concord <span class=\"ls5ac ws301\">Pike, Suite 201, Wilmington,</span><span class=\"ls5ac ws301\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ee9 ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td><td></td></tr><tr><td class=\"c n x1bb y3eea w793 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xab9 y3eea w794 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">Sage Software Holdings, Inc.<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3eeb ff9 fsaf fc4 sc0 ls5af ws30d\">Brandywine Plaza, 1521 Concord <span class=\"ls5ac ws301\">Pike, Suite 201, Wilmington,</span><span class=\"ls5ac ws301\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3eec ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td><td></td></tr><tr><td class=\"c n x1bb y3eed w793 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xab9 y3eed w795 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">Sage Software International, Inc.<span class=\"_ _399\"> </span></div></td><td class=\"c n xb18 y3eed w796 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">425<span class=\"_ _399\"> </span></div></td><td class=\"c n xb19 y3eed w797 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">We<span class=\"ls5b8 ws306\">st Washington Street #4, <span class=\"ws2fc\">Suffolk, Suffolk (Independent<span class=\"_ _399\"> </span></span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3eee ff9 fsaf fc4 sc0 ls5b8 ws3af\" colspan=\"2\">City), VA 23434, United States  </td></tr><tr><td class=\"c n x1bb y3eef w793 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws2fb\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xab9 y3eef w798 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws2fb\">Sage Software, Inc.<span class=\"_ _399\"> </span></div></td><td class=\"c n xb1a y3eef w1c0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws2fb\">425<span class=\"_ _399\"> </span></div></td><td class=\"c n xb1b y3eef w799 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws2fb\">West Wa<span class=\"ls5ac ws30d\">shington Street #4, Suffo<span class=\"_ _0\"></span><span class=\"ws306\">lk, Suffolk (Independent<span class=\"_ _399\"> </span></span></span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ef0 ff9 fsaf fc4 sc0 ls599 ws3af\">City), VA 23434, United States  </td><td></td></tr><tr><td class=\"c n x1bb y3ef1 w79a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b5 ws2fa\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xb1c y3ef1 w79b h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b5 ws2fa\">Sage Software North America<span class=\"_ _399\"> </span></div></td><td class=\"c n xb1d y3ef1 w79c h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b5 ws2fa\">Brandywine <span class=\"ls5b8 ws30a\">Plaza, 1521 Concord Pike, Suite 201, Wilmington,<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ef2 ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td><td></td></tr><tr><td class=\"c n x1bb y3ed8 w793 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xab9 y3ed8 w79d h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">Sage Tempus, Inc.</div></td><td class=\"t m0 xb1e h131 y3ef3 ff9 fsaf fc4 sc0 ls5af ws30d\"> <span class=\"_ _34d\"> </span>Brandywine Plaza, 1521 Concord <span class=\"ls5ac ws301\">Pike, Suite 201, Wilmington,</span><span class=\"ls5ac ws301\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ef4 ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td><td></td></tr><tr><td class=\"c n x1bb y3ef5 w793 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xab9 y3ef5 w79e h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">Softline Holdings USA, Inc.<span class=\"_ _399\"> </span></div></td><td class=\"c n xb1f y3ef5 w79f h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">Brandywine <span class=\"ls5b8 ws30a\">Plaza, 1521 Concord Pike, Suite 201, Wilmington,<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ef6 ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td><td></td></tr><tr><td class=\"c n x1bb y3ef7 w793 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws303\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xb20 y3ef7 w7a0 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws303\">Softline Software, Inc.<span class=\"_ _399\"> </span></div></td><td class=\"c n xb21 y3ef7 w7a1 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws303\">Brandywine Pl<span class=\"ls5b8 ws30a\">aza, 1521 Concord Pike, Suite 201, Wilmington,<span class=\"_ _399\"> </span></span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3ef8 ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td><td></td></tr><tr><td class=\"c n x1bb y3ee0 w793 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xab9 y3ee0 w7a2 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5af ws304\">Softline Software USA, LLC<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3ef9 ff9 fsaf fc4 sc0 ls5af ws30d\">Brandywine Plaza, 1521 Concord <span class=\"ls5ac ws301\">Pike, Suite 201, Wilmington,</span><span class=\"ls5ac ws301\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3efa ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td><td></td></tr><tr><td class=\"c n x1bb y3efb w79a h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b5 ws2fa\">United States<span class=\"_ _399\"> </span></div></td><td class=\"c n xb1c y3efb w7a3 h156\"><div class=\"t m0 x1ba h131 y3944 ff9 fsaf fc4 sc0 ls5b5 ws2fa\">South Acquisition Corp.<span class=\"_ _399\"> </span></div></td><td class=\"t m0 x66a h131 y3efc ff9 fsaf fc4 sc0 ls5af ws30d\">Brandywine Plaza, 1521 Concord <span class=\"ls5ac ws301\">Pike, Suite 201, Wilmington,</span><span class=\"ls5ac ws301\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x66a h131 y3efd ff9 fsaf fc4 sc0 ls5af ws30d\">New Castle County, DE 19803, United States </td><td></td></tr></table>Notes: * Direct <span class=\"_ _20c\"></span>subsidiary. 1 <span class=\"_ _21\"> </span>Group holding in the subsidiary is \u226599% and &lt;100%. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
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  "fact-4": {
   "value": "The Sage Group plc",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
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  "fact-320": {
   "value": "The Sage Group plc",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
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  "fact-5": {
   "value": "public company limited",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
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  "fact-6": {
   "value": "C23\u20145 & 6 Cobalt Park Way, Cobalt Park, Newcastle upon Tyne, NE28 9EJ",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:2138005RN5XYLTF8G138",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
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 }
}