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  "fact-436": {
   "value": "<div class=\"t m1 h13 ff6 fs9 fc2 sc0 ls0 ws0 gs4\">1. Corporate inf<span class=\"_ _0\"></span>ormation<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs5\">F<span class=\"_ _0\"></span>oresigh<span class=\"_ _0\"></span>t Gr<span class=\"_ _0\"></span>oup Holdings Limit<span class=\"_ _0\"></span>ed (the \u201cCompany\u201d) is a <span class=\"_ _0\"></span>public limited company <span class=\"_ _0\"></span>incorporat<span class=\"_ _0\"></span>ed and </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs6\">domiciled in Guernse<span class=\"_ _0\"></span>y and whose shar<span class=\"_ _0\"></span>es are publicly tr<span class=\"_ _0\"></span>aded on the Lon<span class=\"_ _0\"></span>don Stock Ex<span class=\"_ _0\"></span>change in </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs7\">the Equity Sh<span class=\"_ _0\"></span>ares (Comm<span class=\"_ _0\"></span>ercial Companie<span class=\"_ _0\"></span>s) categ<span class=\"_ _0\"></span>ory on the Official List. The<span class=\"_ gs8\"> </span>r<span class=\"_ _0\"></span>egister<span class=\"_ _0\"></span>ed office is </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs9\">locate<span class=\"_ _0\"></span>d at PO Box 650, 1st F<span class=\"_ _0\"></span>loor Royal C<span class=\"_ _0\"></span>hambers, S<span class=\"_ _0\"></span>t Julian\u2019s A<span class=\"_ _0\"></span>venue, S<span class=\"_ _0\"></span>t Pe<span class=\"_ _0\"></span>ter Port, G<span class=\"_ _0\"></span>uernsey<span class=\"_ _0\"></span>, </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsa\">G<span class=\"_ _0\"></span>Y1 3JX. The consolida<span class=\"_ _0\"></span>ted financial stat<span class=\"_ _0\"></span>ements (the \u201cGr<span class=\"_ _0\"></span>oup financial statem<span class=\"_ _0\"></span>ents\u201d) comprise the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsb\">financial stat<span class=\"_ _0\"></span>ements of the C<span class=\"_ _0\"></span>ompany and its subsidiaries. De<span class=\"_ _0\"></span>tails of subsidiaries ar<span class=\"_ _3\"></span>e disclosed in </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsc\">the appendices t<span class=\"_ _0\"></span>o the financial statemen<span class=\"_ _0\"></span>ts on pages 237 to 240.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gsd\">The Gr<span class=\"_ _0\"></span>oup is principally inv<span class=\"_ _0\"></span>olved in the pr<span class=\"_ _0\"></span>ovision of the manag<span class=\"_ _0\"></span>ement of infr<span class=\"_ _0\"></span>astructur<span class=\"_ _3\"></span>e assets, </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gse\">private e<span class=\"_ _0\"></span>quity investmen<span class=\"_ _0\"></span>ts and OEICs f<span class=\"_ _0\"></span>or both institutional and r<span class=\"_ _3\"></span>etail invest<span class=\"_ _0\"></span>ors.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gsf\">Going concern<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs10\">These financial s<span class=\"_ _0\"></span>tatements ha<span class=\"_ _0\"></span>ve been pr<span class=\"_ _0\"></span>epared on the g<span class=\"_ _0\"></span>oing concern basis.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs11\">The Dir<span class=\"_ _0\"></span>ector<span class=\"_ _0\"></span>s of the Gr<span class=\"_ _0\"></span>oup hav<span class=\"_ _0\"></span>e considered the r<span class=\"_ _3\"></span>esilience of the Gr<span class=\"_ _3\"></span>oup, taking into acc<span class=\"_ _0\"></span>ount </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs12\">its curr<span class=\"_ _0\"></span>ent financial position and the principal an<span class=\"_ _0\"></span>d emerging risks f<span class=\"_ _0\"></span>acing the business. Th<span class=\"_ _0\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs13\">Boar<span class=\"_ _0\"></span>d re<span class=\"_ _0\"></span>viewed the Gr<span class=\"_ _0\"></span>oup\u2019s cash flow f<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ecasts and tradin<span class=\"_ _0\"></span>g budgets f<span class=\"_ _0\"></span>or a period of 12 months </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs14\">fr<span class=\"_ _0\"></span>om the date o<span class=\"_ _0\"></span>f approv<span class=\"_ _0\"></span>al of these acc<span class=\"_ _0\"></span>ounts as part of its o<span class=\"_ _0\"></span>verall r<span class=\"_ _0\"></span>eview of th<span class=\"_ _0\"></span>e Group\u2019s fiv<span class=\"_ _0\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs15\">year plan, and c<span class=\"_ _0\"></span>oncluded that, taking int<span class=\"_ _0\"></span>o account plau<span class=\"_ _0\"></span>sible downside scenarios that c<span class=\"_ _0\"></span>ould </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs16\">r<span class=\"_ _0\"></span>easonably be anticipate<span class=\"_ _0\"></span>d, the Gro<span class=\"_ _0\"></span>up will have sufficien<span class=\"_ _0\"></span>t funds to pay its liabilities as th<span class=\"_ _0\"></span>ey fall </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs17\">due f<span class=\"_ _0\"></span>or that period. T<span class=\"_ _3\"></span>aking in<span class=\"_ _0\"></span>to considera<span class=\"_ _0\"></span>tion the wider economic envir<span class=\"_ _0\"></span>onment, the f<span class=\"_ _0\"></span>orec<span class=\"_ _0\"></span>asts </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs18\">hav<span class=\"_ _0\"></span>e been stre<span class=\"_ _0\"></span>ss tested t<span class=\"_ _0\"></span>o ensure tha<span class=\"_ _0\"></span>t a robus<span class=\"_ _0\"></span>t assessment of the G<span class=\"_ _0\"></span>roup\u2019s w<span class=\"_ _0\"></span>orking capital and </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs19\">cash r<span class=\"_ _0\"></span>equirem<span class=\"_ _0\"></span>ents has been perf<span class=\"_ _0\"></span>ormed. The str<span class=\"_ _0\"></span>ess test scenario<span class=\"_ _0\"></span>s adopted involv<span class=\"_ _0\"></span>ed sever<span class=\"_ _0\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1a\">but plausible do<span class=\"_ _0\"></span>wnside scenarios with r<span class=\"_ _0\"></span>espect to the G<span class=\"_ _0\"></span>roup\u2019s tr<span class=\"_ _0\"></span>ading performan<span class=\"_ _0\"></span>ce. Downside </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1b\">scenarios inclu<span class=\"_ _0\"></span>ded a material r<span class=\"_ _0\"></span>eduction in r<span class=\"_ _0\"></span>evenues thr<span class=\"_ _3\"></span>ough 50% lower fundr<span class=\"_ _0\"></span>aising, 25% lower </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1c\">deployment an<span class=\"_ _0\"></span>d 10% redu<span class=\"_ _0\"></span>ction in valuation of the f<span class=\"_ _0\"></span>unds managed by th<span class=\"_ _0\"></span>e Group. A<span class=\"_ _0\"></span>ny mitigating </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1d\">actions av<span class=\"_ _0\"></span>ailable to pro<span class=\"_ _0\"></span>tect working c<span class=\"_ _0\"></span>apital and stren<span class=\"_ _0\"></span>gthen the statemen<span class=\"_ _0\"></span>t of financial position, </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1e\">including de<span class=\"_ _0\"></span>ferring non-ess<span class=\"_ _0\"></span>ential capital expenditur<span class=\"_ _0\"></span>e and incr<span class=\"_ _0\"></span>eased cos<span class=\"_ _0\"></span>t control, w<span class=\"_ _0\"></span>ere als<span class=\"_ _0\"></span>o </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1f\">taken in<span class=\"_ _0\"></span>to accoun<span class=\"_ _0\"></span>t.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs20\">In considering the abo<span class=\"_ _0\"></span>ve, the Dir<span class=\"_ _0\"></span>ectors h<span class=\"_ _0\"></span>ave f<span class=\"_ _0\"></span>ormed the view that the G<span class=\"_ _0\"></span>roup will gener<span class=\"_ _0\"></span>ate </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs21\">sufficient c<span class=\"_ _0\"></span>ash to meet its ongoin<span class=\"_ _0\"></span>g liabilities as they fall due f<span class=\"_ _0\"></span>or at least th<span class=\"_ _0\"></span>e next 12 months; </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs22\">accor<span class=\"_ _3\"></span>dingly, th<span class=\"_ _0\"></span>e going concern basis o<span class=\"_ _0\"></span>f prepar<span class=\"_ _0\"></span>ation has been adopted. This c<span class=\"_ _0\"></span>onfirmation should </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs23\">be r<span class=\"_ _0\"></span>eviewed along<span class=\"_ _0\"></span>side the Gro<span class=\"_ _0\"></span>up\u2019s viability statement on pag<span class=\"_ _0\"></span>e 47.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Foresight Group Holdings Limited",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "Foresight Group Holdings Limited",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "public limited company",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "Guernsey",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "Guernsey",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "PO Box 650, 1st Floor Royal Chambers, St Julian\u2019s Avenue, St Peter Port, Guernsey, GY1 3JX",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "The Group is principally involved in the provision of the management of infrastructure assets, private equity investments and OEICs for both institutional and retail investors. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "Going concern<span class=\"_ _2d2\"> </span>These financial s<span class=\"_ _0\"></span>tatements ha<span class=\"_ _0\"></span>ve been pr<span class=\"_ _0\"></span>epared on the g<span class=\"_ _0\"></span>oing concern basis.<span class=\"_ _2d2\"> </span>The Dir<span class=\"_ _0\"></span>ector<span class=\"_ _0\"></span>s of the Gr<span class=\"_ _0\"></span>oup hav<span class=\"_ _0\"></span>e considered the r<span class=\"_ _3\"></span>esilience of the Gr<span class=\"_ _3\"></span>oup, taking into acc<span class=\"_ _0\"></span>ount its curr<span class=\"_ _0\"></span>ent financial position and the principal an<span class=\"_ _0\"></span>d emerging risks f<span class=\"_ _0\"></span>acing the business. Th<span class=\"_ _0\"></span>e Boar<span class=\"_ _0\"></span>d re<span class=\"_ _0\"></span>viewed the Gr<span class=\"_ _0\"></span>oup\u2019s cash flow f<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ecasts and tradin<span class=\"_ _0\"></span>g budgets f<span class=\"_ _0\"></span>or a period of 12 months fr<span class=\"_ _0\"></span>om the date o<span class=\"_ _0\"></span>f approv<span class=\"_ _0\"></span>al of these acc<span class=\"_ _0\"></span>ounts as part of its o<span class=\"_ _0\"></span>verall r<span class=\"_ _0\"></span>eview of th<span class=\"_ _0\"></span>e Group\u2019s fiv<span class=\"_ _0\"></span>e year plan, and c<span class=\"_ _0\"></span>oncluded that, taking int<span class=\"_ _0\"></span>o account plau<span class=\"_ _0\"></span>sible downside scenarios that c<span class=\"_ _0\"></span>ould r<span class=\"_ _0\"></span>easonably be anticipate<span class=\"_ _0\"></span>d, the Gro<span class=\"_ _0\"></span>up will have sufficien<span class=\"_ _0\"></span>t funds to pay its liabilities as th<span class=\"_ _0\"></span>ey fall due f<span class=\"_ _0\"></span>or that period. T<span class=\"_ _3\"></span>aking in<span class=\"_ _0\"></span>to considera<span class=\"_ _0\"></span>tion the wider economic envir<span class=\"_ _0\"></span>onment, the f<span class=\"_ _0\"></span>orec<span class=\"_ _0\"></span>asts hav<span class=\"_ _0\"></span>e been stre<span class=\"_ _0\"></span>ss tested t<span class=\"_ _0\"></span>o ensure tha<span class=\"_ _0\"></span>t a robus<span class=\"_ _0\"></span>t assessment of the G<span class=\"_ _0\"></span>roup\u2019s w<span class=\"_ _0\"></span>orking capital and cash r<span class=\"_ _0\"></span>equirem<span class=\"_ _0\"></span>ents has been perf<span class=\"_ _0\"></span>ormed. The str<span class=\"_ _0\"></span>ess test scenario<span class=\"_ _0\"></span>s adopted involv<span class=\"_ _0\"></span>ed sever<span class=\"_ _0\"></span>e but plausible do<span class=\"_ _0\"></span>wnside scenarios with r<span class=\"_ _0\"></span>espect to the G<span class=\"_ _0\"></span>roup\u2019s tr<span class=\"_ _0\"></span>ading performan<span class=\"_ _0\"></span>ce. Downside scenarios inclu<span class=\"_ _0\"></span>ded a material r<span class=\"_ _0\"></span>eduction in r<span class=\"_ _0\"></span>evenues thr<span class=\"_ _3\"></span>ough 50% lower fundr<span class=\"_ _0\"></span>aising, 25% lower deployment an<span class=\"_ _0\"></span>d 10% redu<span class=\"_ _0\"></span>ction in valuation of the f<span class=\"_ _0\"></span>unds managed by th<span class=\"_ _0\"></span>e Group. A<span class=\"_ _0\"></span>ny mitigating actions av<span class=\"_ _0\"></span>ailable to pro<span class=\"_ _0\"></span>tect working c<span class=\"_ _0\"></span>apital and stren<span class=\"_ _0\"></span>gthen the statemen<span class=\"_ _0\"></span>t of financial position, including de<span class=\"_ _0\"></span>ferring non-ess<span class=\"_ _0\"></span>ential capital expenditur<span class=\"_ _0\"></span>e and incr<span class=\"_ _0\"></span>eased cos<span class=\"_ _0\"></span>t control, w<span class=\"_ _0\"></span>ere als<span class=\"_ _0\"></span>o taken in<span class=\"_ _0\"></span>to accoun<span class=\"_ _0\"></span>t.<span class=\"_ _2d2\"> </span>In considering the abo<span class=\"_ _0\"></span>ve, the Dir<span class=\"_ _0\"></span>ectors h<span class=\"_ _0\"></span>ave f<span class=\"_ _0\"></span>ormed the view that the G<span class=\"_ _0\"></span>roup will gener<span class=\"_ _0\"></span>ate sufficient c<span class=\"_ _0\"></span>ash to meet its ongoin<span class=\"_ _0\"></span>g liabilities as they fall due f<span class=\"_ _0\"></span>or at least th<span class=\"_ _0\"></span>e next 12 months; accor<span class=\"_ _3\"></span>dingly, th<span class=\"_ _0\"></span>e going concern basis o<span class=\"_ _0\"></span>f prepar<span class=\"_ _0\"></span>ation has been adopted. This c<span class=\"_ _0\"></span>onfirmation should be r<span class=\"_ _0\"></span>eviewed along<span class=\"_ _0\"></span>side the Gro<span class=\"_ _0\"></span>up\u2019s viability statement on pag<span class=\"_ _0\"></span>e 47.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "<div class=\"t m1 h13 ff6 fs9 fc2 sc0 ls0 ws0 gs25\">2. Basis of pr<span class=\"_ _0\"></span>eparation and other r<span class=\"_ _0\"></span>eporting matters </div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs26\">2a. Basis of pr<span class=\"_ _0\"></span>eparation<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs27\">The Gr<span class=\"_ _0\"></span>oup financial stat<span class=\"_ _0\"></span>ements hav<span class=\"_ _0\"></span>e been prepar<span class=\"_ _0\"></span>ed in accor<span class=\"_ _3\"></span>dance with International F<span class=\"_ _0\"></span>inancial </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs28\">Reporting S<span class=\"_ _3\"></span>tandard<span class=\"_ _0\"></span>s (\u201cIFRS\u201d) as adopt<span class=\"_ _0\"></span>ed by the Eur<span class=\"_ _0\"></span>opean Union.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs29\">The Compan<span class=\"_ _0\"></span>y has taken adv<span class=\"_ _0\"></span>antage of the e<span class=\"_ _0\"></span>xemption in section 244 o<span class=\"_ _0\"></span>f the Companies </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2a\">(Guernsey<span class=\"_ _0\"></span>) Law<span class=\"_ _0\"></span>, 2008 (as amended), no<span class=\"_ _0\"></span>t to pre<span class=\"_ _0\"></span>sent its own individual finan<span class=\"_ _0\"></span>cial statements </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2b\">or<span class=\"_ gs8\"> </span>r<span class=\"_ _0\"></span>elated no<span class=\"_ _0\"></span>tes.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2c\">The consolid<span class=\"_ _0\"></span>ated financial stat<span class=\"_ _0\"></span>ements have b<span class=\"_ _0\"></span>een prepar<span class=\"_ _0\"></span>ed on a historical c<span class=\"_ _0\"></span>ost basis, ex<span class=\"_ _0\"></span>cept </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs2d\">f<span class=\"_ _0\"></span>or investmen<span class=\"_ _0\"></span>ts, derivatives and ac<span class=\"_ _0\"></span>quisition-relat<span class=\"_ _0\"></span>ed liabilities that hav<span class=\"_ _0\"></span>e been measur<span class=\"_ _0\"></span>ed at </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2e\">fair<span class=\"_ gs8\"> </span>value.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2f\">The financial inf<span class=\"_ _3\"></span>ormation is pres<span class=\"_ _0\"></span>ented in ster<span class=\"_ _0\"></span>ling, which is the Company\u2019s fun<span class=\"_ _0\"></span>ctional curren<span class=\"_ _0\"></span>cy. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs30\">All inf<span class=\"_ _3\"></span>ormation is given to the near<span class=\"_ _3\"></span>est thousand (ex<span class=\"_ _0\"></span>cept wher<span class=\"_ _0\"></span>e specified otherwise<span class=\"_ _0\"></span>).<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs31\">2b. Alt<span class=\"_ _0\"></span>ernative performance measur<span class=\"_ _0\"></span>es (\u201cAPMs\u201d)<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs32\">The Gr<span class=\"_ _0\"></span>oup has identified me<span class=\"_ _0\"></span>asures th<span class=\"_ _0\"></span>at it believes will assist the un<span class=\"_ _0\"></span>derstanding o<span class=\"_ _0\"></span>f the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs33\">perf<span class=\"_ _0\"></span>ormance of the bu<span class=\"_ _0\"></span>siness. These APMs ar<span class=\"_ _0\"></span>e not de<span class=\"_ _0\"></span>fined or specified under the r<span class=\"_ _0\"></span>equiremen<span class=\"_ _0\"></span>ts </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs34\">of IFR<span class=\"_ _0\"></span>S. The Gr<span class=\"_ _0\"></span>oup believes that th<span class=\"_ _0\"></span>ese APMs, which are no<span class=\"_ _0\"></span>t consider<span class=\"_ _0\"></span>ed to be a substit<span class=\"_ _0\"></span>ute f<span class=\"_ _0\"></span>or, </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs35\">or superior to, IFR<span class=\"_ _0\"></span>S measur<span class=\"_ _0\"></span>es, pro<span class=\"_ _0\"></span>vide stakeholder<span class=\"_ _0\"></span>s with additional useful in<span class=\"_ _0\"></span>formation on the </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs36\">underlyin<span class=\"_ _0\"></span>g trends, perf<span class=\"_ _3\"></span>ormance and position of the G<span class=\"_ _0\"></span>roup and ar<span class=\"_ _3\"></span>e consistent with ho<span class=\"_ _0\"></span>w business </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs37\">perf<span class=\"_ _0\"></span>ormance is measur<span class=\"_ _0\"></span>ed internally<span class=\"_ _0\"></span>. The APMs are no<span class=\"_ _0\"></span>t defined b<span class=\"_ _0\"></span>y IFRS and ther<span class=\"_ _0\"></span>efor<span class=\"_ _3\"></span>e may not </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs38\">be dir<span class=\"_ _0\"></span>ectly comparable with o<span class=\"_ _0\"></span>ther companies\u2019 APMs.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs39\">The Gr<span class=\"_ _0\"></span>oup uses c<span class=\"_ _0\"></span>ore EBITD<span class=\"_ _0\"></span>A pre-SBP as its k<span class=\"_ _0\"></span>ey perf<span class=\"_ _0\"></span>ormance measur<span class=\"_ _0\"></span>e becaus<span class=\"_ _0\"></span>e the Gro<span class=\"_ _0\"></span>up </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3a\">believe<span class=\"_ _0\"></span>s this re<span class=\"_ _0\"></span>flects the trading perf<span class=\"_ _3\"></span>ormance of the under<span class=\"_ _0\"></span>lying business, withou<span class=\"_ _0\"></span>t the variability </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3b\">in the fair value m<span class=\"_ _0\"></span>easur<span class=\"_ _0\"></span>ement of the shar<span class=\"_ _0\"></span>e-based paym<span class=\"_ _0\"></span>ents charg<span class=\"_ _0\"></span>e. This is presen<span class=\"_ _0\"></span>ted </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3c\">consisten<span class=\"_ _0\"></span>tly with previo<span class=\"_ _0\"></span>us periods.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3d\">Intr<span class=\"_ _0\"></span>oduced in FY23, the Gr<span class=\"_ _3\"></span>oup also pr<span class=\"_ _0\"></span>esented pr<span class=\"_ _0\"></span>ofit bef<span class=\"_ _3\"></span>ore non-under<span class=\"_ _0\"></span>lying items as an APM, </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs3e\">which ex<span class=\"_ _0\"></span>cluded non-underlying it<span class=\"_ _0\"></span>ems from sta<span class=\"_ _0\"></span>tutory meas<span class=\"_ _0\"></span>ures and in partic<span class=\"_ _0\"></span>ular remo<span class=\"_ _0\"></span>ved the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3f\">impact o<span class=\"_ _0\"></span>f the business combinations. This w<span class=\"_ _0\"></span>as shown in a separa<span class=\"_ _0\"></span>te column in the stat<span class=\"_ _0\"></span>ement </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs40\">of compr<span class=\"_ _3\"></span>ehensive income. Cons<span class=\"_ _0\"></span>equently<span class=\"_ _0\"></span>, the Gro<span class=\"_ _0\"></span>up calculated earnin<span class=\"_ _0\"></span>gs per share b<span class=\"_ _0\"></span>efor<span class=\"_ _3\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs41\">non-under<span class=\"_ _0\"></span>lying items. During FY25, the Gr<span class=\"_ _3\"></span>oup took the opportunity to simplify its financial </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs42\">r<span class=\"_ _0\"></span>eporting follo<span class=\"_ _0\"></span>wing engagemen<span class=\"_ _0\"></span>t with Shar<span class=\"_ _0\"></span>eholders and analysts and t<span class=\"_ _0\"></span>o crea<span class=\"_ _0\"></span>te a performan<span class=\"_ _0\"></span>ce </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs43\">measur<span class=\"_ _3\"></span>e that exclude<span class=\"_ _0\"></span>s the impact of busin<span class=\"_ _0\"></span>ess combinations and r<span class=\"_ _0\"></span>estructurin<span class=\"_ _0\"></span>g activities and </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs44\">pr<span class=\"_ _0\"></span>ovide an adjuste<span class=\"_ _0\"></span>d earnings per shar<span class=\"_ _0\"></span>e measur<span class=\"_ _0\"></span>e that accur<span class=\"_ _0\"></span>ately r<span class=\"_ _0\"></span>eflects the perf<span class=\"_ _3\"></span>ormance of the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs45\">business and c<span class=\"_ _0\"></span>an be comparable agains<span class=\"_ _0\"></span>t futur<span class=\"_ _0\"></span>e periods.<span class=\"_ _2d2\"> </span></div>The impact o<span class=\"_ _0\"></span>f the simplification is to no long<span class=\"_ _0\"></span>er pres<span class=\"_ _0\"></span>ent non-underlying it<span class=\"_ _0\"></span>ems and as a res<span class=\"_ _0\"></span>ult, pr<span class=\"_ _0\"></span>ofit bef<span class=\"_ _0\"></span>ore n<span class=\"_ _0\"></span>on-underlying items and e<span class=\"_ _0\"></span>arnings per shar<span class=\"_ _0\"></span>e bef<span class=\"_ _0\"></span>ore non-under<span class=\"_ _0\"></span>lying items as r<span class=\"_ _0\"></span>eported APMs and inste<span class=\"_ _0\"></span>ad presen<span class=\"_ _0\"></span>t adjusted pr<span class=\"_ _0\"></span>ofit and adju<span class=\"_ _0\"></span>sted earning<span class=\"_ _0\"></span>s per share as APMs.<span class=\"_ _2d2\"> </span>The columnar appr<span class=\"_ _0\"></span>oach in the sta<span class=\"_ _0\"></span>tement of c<span class=\"_ _0\"></span>omprehensive in<span class=\"_ _0\"></span>come has ther<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ore also been r<span class=\"_ _0\"></span>emoved. A<span class=\"_ _0\"></span>djusted pr<span class=\"_ _0\"></span>ofit bridg<span class=\"_ _0\"></span>es between <span class=\"_ _0\"></span>statutory <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>fit aft<span class=\"_ _0\"></span>er tax and c<span class=\"_ _0\"></span>ore EBITD<span class=\"_ _0\"></span>A pr<span class=\"_ _0\"></span>e-SBP and will be used <span class=\"_ _0\"></span>for calcula<span class=\"_ _0\"></span>tion of adjus<span class=\"_ _0\"></span>ted earnings <span class=\"_ _0\"></span>per share an<span class=\"_ _0\"></span>d the Gr<span class=\"_ _0\"></span>oup dividend. Adjustmen<span class=\"_ _0\"></span>ts to sta<span class=\"_ _0\"></span>tutory pr<span class=\"_ _0\"></span>ofit af<span class=\"_ _0\"></span>ter tax to calc<span class=\"_ _0\"></span>ulate adjust<span class=\"_ _0\"></span>ed pro<span class=\"_ _0\"></span>fit arise from bu<span class=\"_ _0\"></span>siness combinations and r<span class=\"_ _0\"></span>estructuring <span class=\"_ _0\"></span>activities as des<span class=\"_ _0\"></span>cribed above. <span class=\"_ _0\"></span>Examples of <span class=\"_ _0\"></span>adjustments fr<span class=\"_ _3\"></span>om business combina<span class=\"_ _0\"></span>tions<span class=\"_ _2\"></span> include amortisation o<span class=\"_ _0\"></span>f custom<span class=\"_ _0\"></span>er contracts, impairm<span class=\"_ _0\"></span>ent charge<span class=\"_ _0\"></span>s, post-combination expens<span class=\"_ _0\"></span>es f<span class=\"_ _0\"></span>or earn-outs and a<span class=\"_ _0\"></span>cquisition legal and pr<span class=\"_ _3\"></span>ofe<span class=\"_ _0\"></span>ssional costs. Examples <span class=\"_ _0\"></span>from r<span class=\"_ _0\"></span>estruc<span class=\"_ _0\"></span>turing activities include associat<span class=\"_ _0\"></span>ed legal and pr<span class=\"_ _0\"></span>of<span class=\"_ _0\"></span>essional costs, r<span class=\"_ _3\"></span>edundancy paymen<span class=\"_ _0\"></span>ts and other non-oper<span class=\"_ _0\"></span>ational staff co<span class=\"_ _0\"></span>sts. Further a<span class=\"_ _0\"></span>djustments to r<span class=\"_ _0\"></span>each cor<span class=\"_ _3\"></span>e EBITDA pr<span class=\"_ _0\"></span>e-SBP include depre<span class=\"_ _0\"></span>ciation and amortisation, finance in<span class=\"_ _0\"></span>come and expense, tax and sh<span class=\"_ _0\"></span>are-based pa<span class=\"_ _0\"></span>yments. As adjust<span class=\"_ _0\"></span>ed pro<span class=\"_ _0\"></span>fit includes the bene<span class=\"_ _0\"></span>fits of major busin<span class=\"_ _0\"></span>ess combinations but ex<span class=\"_ _0\"></span>cludes significant co<span class=\"_ _0\"></span>sts, this may r<span class=\"_ _0\"></span>esult in adjust<span class=\"_ _0\"></span>ed pro<span class=\"_ _0\"></span>fit being materially higher or lo<span class=\"_ _0\"></span>wer than statu<span class=\"_ _0\"></span>tory pro<span class=\"_ _0\"></span>fit.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup has also no<span class=\"_ _0\"></span>w intr<span class=\"_ _0\"></span>oduced cor<span class=\"_ _0\"></span>e administrativ<span class=\"_ _0\"></span>e expenses and non-cor<span class=\"_ _3\"></span>e administrativ<span class=\"_ _0\"></span>e expenses as APMs. C<span class=\"_ _0\"></span>ore administr<span class=\"_ _0\"></span>ative expense<span class=\"_ _0\"></span>s are thos<span class=\"_ _0\"></span>e expenses that ar<span class=\"_ _0\"></span>e included in cor<span class=\"_ _0\"></span>e EBITD<span class=\"_ _0\"></span>A pre-SBP <span class=\"_ _0\"></span>and ar<span class=\"_ _0\"></span>e the oper<span class=\"_ _0\"></span>ating e<span class=\"_ _0\"></span>xpenses of <span class=\"_ _0\"></span>the busine<span class=\"_ _0\"></span>ss. Non-cor<span class=\"_ _0\"></span>e administr<span class=\"_ _0\"></span>ative expens<span class=\"_ _0\"></span>es<span class=\"_ _2\"></span> ar<span class=\"_ _0\"></span>e those expenses which ar<span class=\"_ _3\"></span>e add backs to stat<span class=\"_ _0\"></span>utory pr<span class=\"_ _0\"></span>ofit af<span class=\"_ _0\"></span>ter tax or adjust<span class=\"_ _0\"></span>ed pro<span class=\"_ _0\"></span>fit (or both). The Gr<span class=\"_ _0\"></span>oup believ<span class=\"_ _0\"></span>es that cor<span class=\"_ _0\"></span>e administrativ<span class=\"_ _0\"></span>e expenses may pr<span class=\"_ _0\"></span>ovide pr<span class=\"_ _0\"></span>ospective in<span class=\"_ _0\"></span>vestor<span class=\"_ _0\"></span>s with a meaningful s<span class=\"_ _0\"></span>upplemental measur<span class=\"_ _0\"></span>e to evalu<span class=\"_ _0\"></span>ate the efficienc<span class=\"_ _0\"></span>y of the business giv<span class=\"_ _0\"></span>en the expected impr<span class=\"_ _0\"></span>ovement in c<span class=\"_ _0\"></span>ore EBITD<span class=\"_ _0\"></span>A pre-SBP % u<span class=\"_ _0\"></span>sed to measur<span class=\"_ _0\"></span>e the business gr<span class=\"_ _3\"></span>owth. Oth<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>alt<span class=\"_ _0\"></span>ern<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>ve perf<span class=\"_ _0\"></span>ormance measur<span class=\"_ _0\"></span>es include r<span class=\"_ _0\"></span>ecurring r<span class=\"_ _0\"></span>evenue<span class=\"_ _0\"></span>s, core EBITD<span class=\"_ _0\"></span>A pr<span class=\"_ _0\"></span>e-SBP margin, dividend pay<span class=\"_ _0\"></span>out ratio <span class=\"_ _0\"></span>and assets <span class=\"_ _0\"></span>and funds <span class=\"_ _0\"></span>under managemen<span class=\"_ _0\"></span>t (\u201cA<span class=\"_ _0\"></span>UM\u201d, \u201cFUM\u201d). Th<span class=\"_ _0\"></span>e APMs ar<span class=\"_ _0\"></span>e set <span class=\"_ _0\"></span>out<span class=\"_ _2\"></span> in the<span class=\"_ _2\"></span> appendices t<span class=\"_ _0\"></span>o the financial stat<span class=\"_ _0\"></span>ements on page<span class=\"_ _0\"></span>s 229 to 236, including <span class=\"_ _0\"></span>explanations of ho<span class=\"_ _0\"></span>w they ar<span class=\"_ _0\"></span>e calculated and ho<span class=\"_ _0\"></span>w they ar<span class=\"_ _0\"></span>e recon<span class=\"_ _0\"></span>ciled to a statut<span class=\"_ _0\"></span>ory measur<span class=\"_ _0\"></span>e where r<span class=\"_ _3\"></span>elevant.<span class=\"_ _2d2\"> </span>2c. Basis of consolidation<span class=\"_ _2d2\"> </span>The consolid<span class=\"_ _0\"></span>ated financial stat<span class=\"_ _0\"></span>ements comprise the financial st<span class=\"_ _0\"></span>atements o<span class=\"_ _0\"></span>f the Company and its subsidiaries as a<span class=\"_ _0\"></span>t 31 March 2025. Con<span class=\"_ _0\"></span>trol is achiev<span class=\"_ _0\"></span>ed when the Gr<span class=\"_ _0\"></span>oup is exposed, or has rights, t<span class=\"_ _0\"></span>o variable re<span class=\"_ _0\"></span>turns from its in<span class=\"_ _0\"></span>volvement with th<span class=\"_ _0\"></span>e investe<span class=\"_ _0\"></span>e and has the ability to aff<span class=\"_ _0\"></span>ect those r<span class=\"_ _0\"></span>eturns thr<span class=\"_ _3\"></span>ough its power ov<span class=\"_ _0\"></span>er the invest<span class=\"_ _0\"></span>ee. Specifically<span class=\"_ _0\"></span>, the Gr<span class=\"_ _0\"></span>oup contr<span class=\"_ _0\"></span>ols an inves<span class=\"_ _0\"></span>tee if<span class=\"_ _3\"></span>,<span class=\"_ gs8\"> </span>and<span class=\"_ gs8\"> </span>only if<span class=\"_ _0\"></span>, the Gr<span class=\"_ _0\"></span>oup has: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Power o<span class=\"_ _0\"></span>ver the inv<span class=\"_ _0\"></span>estee (i.e. existing righ<span class=\"_ _0\"></span>ts that give it the c<span class=\"_ _0\"></span>urrent ability t<span class=\"_ _0\"></span>o direct th<span class=\"_ _0\"></span>e </span>r<span class=\"_ _0\"></span>elevant activities o<span class=\"_ _0\"></span>f the inves<span class=\"_ _0\"></span>tee) <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Exposure, or righ<span class=\"_ _0\"></span>ts, to variable r<span class=\"_ _0\"></span>eturns fr<span class=\"_ _0\"></span>om its involv<span class=\"_ _0\"></span>ement with the inve<span class=\"_ _0\"></span>stee</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>The ability to use its pow<span class=\"_ _0\"></span>er over the inv<span class=\"_ _0\"></span>estee to a<span class=\"_ _0\"></span>ffect its r<span class=\"_ _3\"></span>eturns<span class=\"_ _2d2\"> </span></span>Gener<span class=\"_ _0\"></span>ally, ther<span class=\"_ _3\"></span>e is a presumption tha<span class=\"_ _0\"></span>t a majority of vo<span class=\"_ _0\"></span>ting rights r<span class=\"_ _0\"></span>esults in con<span class=\"_ _0\"></span>trol. T<span class=\"_ _3\"></span>o support this pr<span class=\"_ _0\"></span>esumption and when the Gr<span class=\"_ _0\"></span>oup has less than a majority o<span class=\"_ _0\"></span>f the voting or similar righ<span class=\"_ _0\"></span>ts of an inve<span class=\"_ _0\"></span>stee, the Gr<span class=\"_ _0\"></span>oup considers all r<span class=\"_ _3\"></span>elevant facts an<span class=\"_ _0\"></span>d circumstan<span class=\"_ _0\"></span>ces in assessing wheth<span class=\"_ _0\"></span>er it has power o<span class=\"_ _0\"></span>ver an inve<span class=\"_ _0\"></span>stee, including: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>The contrac<span class=\"_ _0\"></span>tual arrangem<span class=\"_ _0\"></span>ent(s) with the oth<span class=\"_ _0\"></span>er vote holder<span class=\"_ _0\"></span>s of the inv<span class=\"_ _0\"></span>estee</span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Rights arising fr<span class=\"_ _0\"></span>om other con<span class=\"_ _0\"></span>tractual arr<span class=\"_ _0\"></span>angements</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">The Gro<span class=\"_ _0\"></span>up\u2019s voting righ<span class=\"_ _0\"></span>ts and potential v<span class=\"_ _0\"></span>oting righ<span class=\"_ _0\"></span>ts<span class=\"_ _2d2\"> </span></span></span>The Gr<span class=\"_ _0\"></span>oup r<span class=\"_ _0\"></span>eassesses whe<span class=\"_ _0\"></span>ther or not it contr<span class=\"_ _3\"></span>ols an invest<span class=\"_ _0\"></span>ee if facts and cir<span class=\"_ _0\"></span>cumstances in<span class=\"_ _0\"></span>dicate that ther<span class=\"_ _0\"></span>e ar<span class=\"_ _0\"></span>e changes to one or m<span class=\"_ _0\"></span>ore of th<span class=\"_ _0\"></span>e three elemen<span class=\"_ _0\"></span>ts of contr<span class=\"_ _0\"></span>ol. Consolidation o<span class=\"_ _0\"></span>f a subsidiary begins when th<span class=\"_ _0\"></span>e Group ob<span class=\"_ _3\"></span>tains control o<span class=\"_ _0\"></span>ver the subsidiary and c<span class=\"_ _0\"></span>eases when the Gr<span class=\"_ _0\"></span>oup loses con<span class=\"_ _0\"></span>trol o<span class=\"_ _0\"></span>f the subsidiary. Asse<span class=\"_ _0\"></span>ts, liabilities, income and expenses o<span class=\"_ _0\"></span>f a subsidiary acquir<span class=\"_ _0\"></span>ed or disposed o<span class=\"_ _0\"></span>f during the year ar<span class=\"_ _0\"></span>e included in the cons<span class=\"_ _0\"></span>olidated financial sta<span class=\"_ _0\"></span>tements fr<span class=\"_ _0\"></span>om the date the Gr<span class=\"_ _3\"></span>oup gains contr<span class=\"_ _0\"></span>ol until the dat<span class=\"_ _0\"></span>e the Gr<span class=\"_ _0\"></span>oup ceases to con<span class=\"_ _0\"></span>trol the s<span class=\"_ _0\"></span>ubsidiary.<span class=\"_ _2d2\"> </span>Pr<span class=\"_ _0\"></span>ofit or lo<span class=\"_ _0\"></span>ss and each c<span class=\"_ _0\"></span>omponent of <span class=\"_ _0\"></span>other compr<span class=\"_ _0\"></span>ehensive in<span class=\"_ _0\"></span>come (\u201cOCI\u201d) ar<span class=\"_ _0\"></span>e at<span class=\"_ _0\"></span>tributed to <span class=\"_ _0\"></span>the equity holder<span class=\"_ _0\"></span>s of the <span class=\"_ _0\"></span>parent <span class=\"_ _0\"></span>of the G<span class=\"_ _0\"></span>roup. W<span class=\"_ _0\"></span>hen necessary<span class=\"_ _3\"></span>, adjustments <span class=\"_ _0\"></span>are made <span class=\"_ _0\"></span>to the financial stat<span class=\"_ _0\"></span>ements of subsidiarie<span class=\"_ _0\"></span>s to bring their accoun<span class=\"_ _0\"></span>ting policies in line with the Gr<span class=\"_ _0\"></span>oup\u2019s accoun<span class=\"_ _0\"></span>ting policies. All <span class=\"_ _0\"></span>intra-gr<span class=\"_ _0\"></span>oup assets <span class=\"_ _0\"></span>and liabilities, equity<span class=\"_ _0\"></span>, income, <span class=\"_ _0\"></span>expenses and c<span class=\"_ _0\"></span>ash flows r<span class=\"_ _0\"></span>elating t<span class=\"_ _0\"></span>o transac<span class=\"_ _0\"></span>tions between m<span class=\"_ _0\"></span>embers of <span class=\"_ _0\"></span>the Gr<span class=\"_ _0\"></span>oup ar<span class=\"_ _0\"></span>e eliminated in <span class=\"_ _0\"></span>full on consolida<span class=\"_ _0\"></span>tion.<span class=\"_ _2d2\"> </span>A change in the o<span class=\"_ _0\"></span>wnership inter<span class=\"_ _3\"></span>est of a subsidiary<span class=\"_ _3\"></span>, without a loss of c<span class=\"_ _0\"></span>ontrol, is ac<span class=\"_ _0\"></span>counted f<span class=\"_ _0\"></span>or as an equity transa<span class=\"_ _0\"></span>ction.<span class=\"_ _2d2\"> </span>If the Gr<span class=\"_ _0\"></span>oup loses con<span class=\"_ _0\"></span>trol o<span class=\"_ _0\"></span>ver a subsidiary<span class=\"_ _0\"></span>, it derec<span class=\"_ _0\"></span>ognises the r<span class=\"_ _0\"></span>elated assets (in<span class=\"_ _0\"></span>cluding goodwill), liabilities, n<span class=\"_ _0\"></span>on-contr<span class=\"_ _0\"></span>olling inter<span class=\"_ _0\"></span>est and other c<span class=\"_ _0\"></span>omponents of equity<span class=\"_ _3\"></span>, whi<span class=\"_ _2\"></span>le any r<span class=\"_ _0\"></span>esultan<span class=\"_ _0\"></span>t gain or loss is r<span class=\"_ _3\"></span>ecognised in the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _0\"></span>ome. Any inve<span class=\"_ _0\"></span>stment r<span class=\"_ _0\"></span>etained is r<span class=\"_ _0\"></span>ecognised at fair v<span class=\"_ _0\"></span>alue.<span class=\"_ _2d2\"> </span>Details o<span class=\"_ _0\"></span>f the inves<span class=\"_ _0\"></span>tments in rela<span class=\"_ _0\"></span>ted undertakings, c<span class=\"_ _0\"></span>omprising subsidiaries, ar<span class=\"_ _0\"></span>e included in the appendices t<span class=\"_ _0\"></span>o the financial statemen<span class=\"_ _0\"></span>ts on pages 237 to 240.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "The Gr<span class=\"_ _0\"></span>oup financial stat<span class=\"_ _0\"></span>ements hav<span class=\"_ _0\"></span>e been prepar<span class=\"_ _0\"></span>ed in accor<span class=\"_ _3\"></span>dance with International F<span class=\"_ _0\"></span>inancial Reporting S<span class=\"_ _3\"></span>tandard<span class=\"_ _0\"></span>s (\u201cIFRS\u201d) as adopt<span class=\"_ _0\"></span>ed by the Eur<span class=\"_ _0\"></span>opean Union.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "The financial inf<span class=\"_ _3\"></span>ormation is pres<span class=\"_ _0\"></span>ented in ster<span class=\"_ _0\"></span>ling, which is the Company\u2019s fun<span class=\"_ _0\"></span>ctional curren<span class=\"_ _0\"></span>cy. All inf<span class=\"_ _3\"></span>ormation is given to the near<span class=\"_ _3\"></span>est thousand (ex<span class=\"_ _0\"></span>cept wher<span class=\"_ _0\"></span>e specified otherwise<span class=\"_ _0\"></span>).<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "<div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs47\">2c. Basis of consolidation<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs48\">The consolid<span class=\"_ _0\"></span>ated financial stat<span class=\"_ _0\"></span>ements comprise the financial st<span class=\"_ _0\"></span>atements o<span class=\"_ _0\"></span>f the Company and </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs49\">its subsidiaries as a<span class=\"_ _0\"></span>t 31 March 2025. Con<span class=\"_ _0\"></span>trol is achiev<span class=\"_ _0\"></span>ed when the Gr<span class=\"_ _0\"></span>oup is exposed, or has </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4a\">rights, t<span class=\"_ _0\"></span>o variable re<span class=\"_ _0\"></span>turns from its in<span class=\"_ _0\"></span>volvement with th<span class=\"_ _0\"></span>e investe<span class=\"_ _0\"></span>e and has the ability to aff<span class=\"_ _0\"></span>ect </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4b\">those r<span class=\"_ _0\"></span>eturns thr<span class=\"_ _3\"></span>ough its power ov<span class=\"_ _0\"></span>er the invest<span class=\"_ _0\"></span>ee. Specifically<span class=\"_ _0\"></span>, the Gr<span class=\"_ _0\"></span>oup contr<span class=\"_ _0\"></span>ols an inves<span class=\"_ _0\"></span>tee </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4c\">if<span class=\"_ _3\"></span>,<span class=\"_ gs8\"> </span>and<span class=\"_ gs8\"> </span>only if<span class=\"_ _0\"></span>, the Gr<span class=\"_ _0\"></span>oup has:</div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs4d\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Power o<span class=\"_ _0\"></span>ver the inv<span class=\"_ _0\"></span>estee (i.e. existing righ<span class=\"_ _0\"></span>ts that give it the c<span class=\"_ _0\"></span>urrent ability t<span class=\"_ _0\"></span>o direct th<span class=\"_ _0\"></span>e </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4e\">r<span class=\"_ _0\"></span>elevant activities o<span class=\"_ _0\"></span>f the inves<span class=\"_ _0\"></span>tee)</div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs4f\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Exposure, or righ<span class=\"_ _0\"></span>ts, to variable r<span class=\"_ _0\"></span>eturns fr<span class=\"_ _0\"></span>om its involv<span class=\"_ _0\"></span>ement with the inve<span class=\"_ _0\"></span>stee</span></span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs50\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>The ability to use its pow<span class=\"_ _0\"></span>er over the inv<span class=\"_ _0\"></span>estee to a<span class=\"_ _0\"></span>ffect its r<span class=\"_ _3\"></span>eturns<span class=\"_ _2d2\"> </span></span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs52\">Gener<span class=\"_ _0\"></span>ally, ther<span class=\"_ _3\"></span>e is a presumption tha<span class=\"_ _0\"></span>t a majority of vo<span class=\"_ _0\"></span>ting rights r<span class=\"_ _0\"></span>esults in con<span class=\"_ _0\"></span>trol. T<span class=\"_ _3\"></span>o support </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs53\">this pr<span class=\"_ _0\"></span>esumption and when the Gr<span class=\"_ _0\"></span>oup has less than a majority o<span class=\"_ _0\"></span>f the voting or similar righ<span class=\"_ _0\"></span>ts of </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs54\">an inve<span class=\"_ _0\"></span>stee, the Gr<span class=\"_ _0\"></span>oup considers all r<span class=\"_ _3\"></span>elevant facts an<span class=\"_ _0\"></span>d circumstan<span class=\"_ _0\"></span>ces in assessing wheth<span class=\"_ _0\"></span>er it </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs55\">has power o<span class=\"_ _0\"></span>ver an inve<span class=\"_ _0\"></span>stee, including:</div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs56\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>The contrac<span class=\"_ _0\"></span>tual arrangem<span class=\"_ _0\"></span>ent(s) with the oth<span class=\"_ _0\"></span>er vote holder<span class=\"_ _0\"></span>s of the inv<span class=\"_ _0\"></span>estee</span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs57\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Rights arising fr<span class=\"_ _0\"></span>om other con<span class=\"_ _0\"></span>tractual arr<span class=\"_ _0\"></span>angements</span></span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs58\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">The Gro<span class=\"_ _0\"></span>up\u2019s voting righ<span class=\"_ _0\"></span>ts and potential v<span class=\"_ _0\"></span>oting righ<span class=\"_ _0\"></span>ts<span class=\"_ _2d2\"> </span></span></span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs59\">The Gr<span class=\"_ _0\"></span>oup r<span class=\"_ _0\"></span>eassesses whe<span class=\"_ _0\"></span>ther or not it contr<span class=\"_ _3\"></span>ols an invest<span class=\"_ _0\"></span>ee if facts and cir<span class=\"_ _0\"></span>cumstances in<span class=\"_ _0\"></span>dicate </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs5a\">that ther<span class=\"_ _0\"></span>e ar<span class=\"_ _0\"></span>e changes to one or m<span class=\"_ _0\"></span>ore of th<span class=\"_ _0\"></span>e three elemen<span class=\"_ _0\"></span>ts of contr<span class=\"_ _0\"></span>ol. Consolidation o<span class=\"_ _0\"></span>f a </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs5b\">subsidiary begins when th<span class=\"_ _0\"></span>e Group ob<span class=\"_ _3\"></span>tains control o<span class=\"_ _0\"></span>ver the subsidiary and c<span class=\"_ _0\"></span>eases when the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs5c\">Gr<span class=\"_ _0\"></span>oup loses con<span class=\"_ _0\"></span>trol o<span class=\"_ _0\"></span>f the subsidiary. Asse<span class=\"_ _0\"></span>ts, liabilities, income and expenses o<span class=\"_ _0\"></span>f a subsidiary </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs5d\">acquir<span class=\"_ _0\"></span>ed or disposed o<span class=\"_ _0\"></span>f during the year ar<span class=\"_ _0\"></span>e included in the cons<span class=\"_ _0\"></span>olidated financial sta<span class=\"_ _0\"></span>tements </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs5e\">fr<span class=\"_ _0\"></span>om the date the Gr<span class=\"_ _3\"></span>oup gains contr<span class=\"_ _0\"></span>ol until the dat<span class=\"_ _0\"></span>e the Gr<span class=\"_ _0\"></span>oup ceases to con<span class=\"_ _0\"></span>trol the s<span class=\"_ _0\"></span>ubsidiary.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls26 ws50 gs5f\">Pr<span class=\"_ _0\"></span>ofit or lo<span class=\"_ _0\"></span>ss and each c<span class=\"_ _0\"></span>omponent of <span class=\"_ _0\"></span>other compr<span class=\"_ _0\"></span>ehensive in<span class=\"_ _0\"></span>come (\u201cOCI\u201d) ar<span class=\"_ _0\"></span>e at<span class=\"_ _0\"></span>tributed to <span class=\"_ _0\"></span>the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls26 ws50 gs60\">equity holder<span class=\"_ _0\"></span>s of the <span class=\"_ _0\"></span>parent <span class=\"_ _0\"></span>of the G<span class=\"_ _0\"></span>roup. W<span class=\"_ _0\"></span>hen necessary<span class=\"_ _3\"></span>, adjustments <span class=\"_ _0\"></span>are made <span class=\"_ _0\"></span>to the financial </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls26 ws0 gs61\">stat<span class=\"_ _0\"></span>ements of subsidiarie<span class=\"_ _0\"></span>s to bring their accoun<span class=\"_ _0\"></span>ting policies in line with the Gr<span class=\"_ _0\"></span>oup\u2019s accoun<span class=\"_ _0\"></span>ting </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls26 ws50 gs62\">policies. All <span class=\"_ _0\"></span>intra-gr<span class=\"_ _0\"></span>oup assets <span class=\"_ _0\"></span>and liabilities, equity<span class=\"_ _0\"></span>, income, <span class=\"_ _0\"></span>expenses and c<span class=\"_ _0\"></span>ash flows r<span class=\"_ _0\"></span>elating t<span class=\"_ _0\"></span>o </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls26 ws50 gs63\">transac<span class=\"_ _0\"></span>tions between m<span class=\"_ _0\"></span>embers of <span class=\"_ _0\"></span>the Gr<span class=\"_ _0\"></span>oup ar<span class=\"_ _0\"></span>e eliminated in <span class=\"_ _0\"></span>full on consolida<span class=\"_ _0\"></span>tion.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs64\">A change in the o<span class=\"_ _0\"></span>wnership inter<span class=\"_ _3\"></span>est of a subsidiary<span class=\"_ _3\"></span>, without a loss of c<span class=\"_ _0\"></span>ontrol, is ac<span class=\"_ _0\"></span>counted f<span class=\"_ _0\"></span>or as </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs65\">an equity transa<span class=\"_ _0\"></span>ction.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs66\">If the Gr<span class=\"_ _0\"></span>oup loses con<span class=\"_ _0\"></span>trol o<span class=\"_ _0\"></span>ver a subsidiary<span class=\"_ _0\"></span>, it derec<span class=\"_ _0\"></span>ognises the r<span class=\"_ _0\"></span>elated assets (in<span class=\"_ _0\"></span>cluding </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs67\">goodwill), liabilities, n<span class=\"_ _0\"></span>on-contr<span class=\"_ _0\"></span>olling inter<span class=\"_ _0\"></span>est and other c<span class=\"_ _0\"></span>omponents of equity<span class=\"_ _3\"></span>, whi<span class=\"_ _2\"></span>le any r<span class=\"_ _0\"></span>esultan<span class=\"_ _0\"></span>t </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs68\">gain or loss is r<span class=\"_ _3\"></span>ecognised in the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _0\"></span>ome. Any inve<span class=\"_ _0\"></span>stment r<span class=\"_ _0\"></span>etained is </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs69\">r<span class=\"_ _0\"></span>ecognised at fair v<span class=\"_ _0\"></span>alue.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs6a\">Details o<span class=\"_ _0\"></span>f the inves<span class=\"_ _0\"></span>tments in rela<span class=\"_ _0\"></span>ted undertakings, c<span class=\"_ _0\"></span>omprising subsidiaries, ar<span class=\"_ _0\"></span>e included in the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs6b\">appendices t<span class=\"_ _0\"></span>o the financial statemen<span class=\"_ _0\"></span>ts on pages 237 to 240.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "2d. Impact of sustainability and climate change on preparation of the financial statements Climate change and sustainability risks have been considered and assessed in the preparation of the consolidated financial statements for the year ended 31 March 2025. No material impact has been identified on the estimates and judgements made, however.",
   "dimensions": {
    "concept": "foresightgroup:DisclosureOfImpactOfSustainabilityAndClimateChange",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "<div class=\"t m1 h13 ff6 fs9 fc2 sc0 ls0 ws0 gs74\">3. Material accounting policies<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs75\">This section se<span class=\"_ _0\"></span>ts out the material a<span class=\"_ _0\"></span>ccounting policies o<span class=\"_ _0\"></span>f the Gr<span class=\"_ _0\"></span>oup that r<span class=\"_ _0\"></span>elate to the financial </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs76\">stat<span class=\"_ _0\"></span>ements. Wher<span class=\"_ _0\"></span>e a material acco<span class=\"_ _0\"></span>unting policy is specific to one no<span class=\"_ _0\"></span>te, the policy is des<span class=\"_ _0\"></span>cribed </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs77\">in the not<span class=\"_ _0\"></span>e to which it r<span class=\"_ _0\"></span>elates. The mat<span class=\"_ _0\"></span>erial accounting policie<span class=\"_ _0\"></span>s have been applied consis<span class=\"_ _0\"></span>tently </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs78\">to all periods pr<span class=\"_ _3\"></span>esented within the financial inf<span class=\"_ _3\"></span>ormation.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs79\">This section als<span class=\"_ _0\"></span>o details new acc<span class=\"_ _0\"></span>ounting standar<span class=\"_ _0\"></span>ds that ha<span class=\"_ _0\"></span>ve been endors<span class=\"_ _0\"></span>ed in the period and </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs7a\">hav<span class=\"_ _0\"></span>e either become eff<span class=\"_ _0\"></span>ective f<span class=\"_ _3\"></span>or the financial period beginning on 1 April 2024 or will become </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs7b\">eff<span class=\"_ _0\"></span>ective in la<span class=\"_ _0\"></span>ter periods.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs7c\">New standar<span class=\"_ _0\"></span>ds, interpretations and amendments adopt<span class=\"_ _0\"></span>ed from 1 April 2024<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs7d\">The f<span class=\"_ _0\"></span>ollowing amendmen<span class=\"_ _0\"></span>ts were e<span class=\"_ _0\"></span>ffec<span class=\"_ _0\"></span>tive for th<span class=\"_ _0\"></span>e period beginning 1 April 2024:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h2d ff7 fs9 fc0 sc0 ls0 ws0 gs7e\">Supplier F<span class=\"_ _0\"></span>inance Arrang<span class=\"_ _0\"></span>ements (Amendmen<span class=\"_ _0\"></span>ts to IAS 7 and IFRS 7)<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h2d ff7 fs9 fc0 sc0 ls0 ws0 gs7f\">Le<span class=\"_ _0\"></span>ase Liability in a Sale and Le<span class=\"_ _0\"></span>aseback (Amendment<span class=\"_ _0\"></span>s to IFRS 16)<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h2d ff7 fs9 fc0 sc0 ls0 ws0 gs80\">Classification o<span class=\"_ _0\"></span>f Liabilities as Curr<span class=\"_ _3\"></span>ent or Non-curren<span class=\"_ _0\"></span>t and Non-curr<span class=\"_ _0\"></span>ent Liabilities with </div><div class=\"t m1 h2d ff7 fs9 fc0 sc0 ls0 ws0 gs81\">Cov<span class=\"_ _0\"></span>enants (Amendmen<span class=\"_ _0\"></span>ts to IAS 1)<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs82\">These amen<span class=\"_ _0\"></span>dments have h<span class=\"_ _0\"></span>ad no eff<span class=\"_ _0\"></span>ect on the measur<span class=\"_ _0\"></span>ement or pr<span class=\"_ _0\"></span>esentation o<span class=\"_ _0\"></span>f any items in the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs83\">consolida<span class=\"_ _0\"></span>ted financial statem<span class=\"_ _0\"></span>ents of the Gr<span class=\"_ _0\"></span>oup.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff10 fs9 fc0 sc0 ls0 ws0 gs84\">New standar<span class=\"_ _0\"></span>ds not yet eff<span class=\"_ _0\"></span>ective<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs85\">Ther<span class=\"_ _0\"></span>e are a n<span class=\"_ _0\"></span>umber of standar<span class=\"_ _0\"></span>ds, amendmen<span class=\"_ _0\"></span>ts to standar<span class=\"_ _0\"></span>ds, and interpr<span class=\"_ _3\"></span>etations which hav<span class=\"_ _0\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs86\">been issued b<span class=\"_ _0\"></span>y the IASB that ar<span class=\"_ _0\"></span>e eff<span class=\"_ _0\"></span>ective in fut<span class=\"_ _0\"></span>ure acc<span class=\"_ _0\"></span>ounting periods that the G<span class=\"_ _0\"></span>roup has </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs87\">decided no<span class=\"_ _0\"></span>t to adopt early<span class=\"_ _0\"></span>. The impact on the Gr<span class=\"_ _0\"></span>oup\u2019s financial stat<span class=\"_ _0\"></span>ements of stan<span class=\"_ _0\"></span>dards n<span class=\"_ _0\"></span>ot </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs88\">yet<span class=\"_ gs8\"> </span>e<span class=\"_ _0\"></span>ffec<span class=\"_ _0\"></span>tive is still being assessed.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs89\">3a. F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs8a\">F<span class=\"_ _0\"></span>or Group en<span class=\"_ _0\"></span>tities whose functional and pr<span class=\"_ _3\"></span>esentational curr<span class=\"_ _0\"></span>ency is ster<span class=\"_ _0\"></span>ling, monetary ass<span class=\"_ _0\"></span>ets </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs8b\">and liabilities in f<span class=\"_ _0\"></span>oreign c<span class=\"_ _0\"></span>urrencies ar<span class=\"_ _3\"></span>e translated int<span class=\"_ _0\"></span>o sterlin<span class=\"_ _0\"></span>g at the exch<span class=\"_ _0\"></span>ange rat<span class=\"_ _0\"></span>e ruling at </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs8c\">the stat<span class=\"_ _0\"></span>ement of financial position d<span class=\"_ _0\"></span>ate. T<span class=\"_ _3\"></span>rans<span class=\"_ _0\"></span>actions in for<span class=\"_ _3\"></span>eign currencies ar<span class=\"_ _3\"></span>e translated in<span class=\"_ _0\"></span>to </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs8d\">ster<span class=\"_ _0\"></span>ling at the ex<span class=\"_ _0\"></span>change ra<span class=\"_ _0\"></span>te ruling at the da<span class=\"_ _0\"></span>te of tr<span class=\"_ _0\"></span>ansaction. Exchang<span class=\"_ _0\"></span>e differ<span class=\"_ _0\"></span>ences ar<span class=\"_ _0\"></span>e taken </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs8e\">into ac<span class=\"_ _0\"></span>count in arriving at the oper<span class=\"_ _0\"></span>ating pr<span class=\"_ _0\"></span>ofit or loss.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs8f\">The asset<span class=\"_ _0\"></span>s and liabilities of Gr<span class=\"_ _0\"></span>oup entities that h<span class=\"_ _0\"></span>ave a functional curr<span class=\"_ _3\"></span>ency differ<span class=\"_ _3\"></span>ent from the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs90\">pr<span class=\"_ _0\"></span>esentational curr<span class=\"_ _0\"></span>ency ar<span class=\"_ _0\"></span>e translat<span class=\"_ _0\"></span>ed at the closing r<span class=\"_ _0\"></span>ate at the sta<span class=\"_ _0\"></span>tement of financial po<span class=\"_ _0\"></span>sition </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs91\">date, with tr<span class=\"_ _0\"></span>ansactions transla<span class=\"_ _0\"></span>ted at av<span class=\"_ _0\"></span>erage monthly e<span class=\"_ _0\"></span>xchange r<span class=\"_ _0\"></span>ates. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs92\">Res<span class=\"_ _0\"></span>ulting ex<span class=\"_ _0\"></span>change diff<span class=\"_ _0\"></span>erence<span class=\"_ _0\"></span>s are r<span class=\"_ _0\"></span>ecognised as a separ<span class=\"_ _0\"></span>ate componen<span class=\"_ _0\"></span>t of other </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs93\">compr<span class=\"_ _0\"></span>ehensive income an<span class=\"_ _0\"></span>d are also r<span class=\"_ _3\"></span>ecognised in the f<span class=\"_ _0\"></span>oreign e<span class=\"_ _0\"></span>xchange r<span class=\"_ _3\"></span>eserve within equity. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs94\">Any diff<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ences ar<span class=\"_ _0\"></span>e recy<span class=\"_ _0\"></span>cled to the income s<span class=\"_ _0\"></span>tatement on disposal or liquid<span class=\"_ _0\"></span>ation of the r<span class=\"_ _0\"></span>elevant </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs95\">branch or s<span class=\"_ _0\"></span>ubsidiary. </div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs96\">3b. Use of judgements and estimat<span class=\"_ _0\"></span>es<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs97\">The pr<span class=\"_ _0\"></span>eparation o<span class=\"_ _0\"></span>f the financial statemen<span class=\"_ _0\"></span>ts requir<span class=\"_ _3\"></span>es the Gr<span class=\"_ _0\"></span>oup to make es<span class=\"_ _0\"></span>timates and </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs98\">assumptions that a<span class=\"_ _0\"></span>ffect the r<span class=\"_ _3\"></span>eported amounts o<span class=\"_ _0\"></span>f assets and liabilities at the sta<span class=\"_ _0\"></span>tement of </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs99\">financial position dat<span class=\"_ _0\"></span>e, amounts r<span class=\"_ _0\"></span>eported f<span class=\"_ _0\"></span>or rev<span class=\"_ _0\"></span>enues and expense<span class=\"_ _0\"></span>s during the year<span class=\"_ _3\"></span>, and </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs9a\">the disclosur<span class=\"_ _3\"></span>e of contingen<span class=\"_ _0\"></span>cies at the r<span class=\"_ _0\"></span>eporting date. How<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span>, uncertainty abo<span class=\"_ _0\"></span>ut these </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs9b\">assumptions and estima<span class=\"_ _0\"></span>tes could r<span class=\"_ _0\"></span>esult in ou<span class=\"_ _0\"></span>tcomes that r<span class=\"_ _3\"></span>equire a mat<span class=\"_ _0\"></span>erial adjustment </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs9c\">to<span class=\"_ gs8\"> </span>the<span class=\"_ gs8\"> </span>carryin<span class=\"_ _0\"></span>g amount of the asse<span class=\"_ _0\"></span>ts or liabilities aff<span class=\"_ _0\"></span>ected in the futur<span class=\"_ _3\"></span>e.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs9d\">Wher<span class=\"_ _0\"></span>e the estimat<span class=\"_ _0\"></span>e or judgement is specific to one n<span class=\"_ _0\"></span>ote, it is described in th<span class=\"_ _0\"></span>e note<span class=\"_ gs8\"> </span>to which it </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs9e\">r<span class=\"_ _0\"></span>elates. </div><div class=\"t m1 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs9f\">Ke<span class=\"_ _0\"></span>y sour<span class=\"_ _0\"></span>ces of es<span class=\"_ _0\"></span>timation uncertainty<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsa0\">The estima<span class=\"_ _0\"></span>tes and assumptions which hav<span class=\"_ _0\"></span>e a significant risk of cau<span class=\"_ _0\"></span>sing material adjus<span class=\"_ _0\"></span>tment </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsa1\">to<span class=\"_ gs8\"> </span>the carryin<span class=\"_ _0\"></span>g amount of asse<span class=\"_ _0\"></span>ts and liabilities are as f<span class=\"_ _3\"></span>ollows:</div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gsa2\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Share-bas<span class=\"_ _0\"></span>ed payments gr<span class=\"_ _0\"></span>ant date fair v<span class=\"_ _0\"></span>alue \u2013 see note 8</span></span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gsa3\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Recov<span class=\"_ _0\"></span>erable amount o<span class=\"_ _0\"></span>f intangible assets \u2013 see n<span class=\"_ _0\"></span>ote 14</span></span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gsa4\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Contingent consider<span class=\"_ _0\"></span>ation \u2013 see no<span class=\"_ _0\"></span>te 23</span></span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gsa5\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Remunera<span class=\"_ _0\"></span>tion for post<span class=\"_ _0\"></span>-combinations services \u2013 see n<span class=\"_ _0\"></span>ote 23<span class=\"_ _2d2\"> </span></span></span></div><div class=\"t m1 h2d ff7 fs9 fc0 sc0 ls0 ws0 gsa6\">Ke<span class=\"_ _0\"></span>y judgements<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gsa7\">These ar<span class=\"_ _3\"></span>e as follows:</div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gsa8\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Impairment and re<span class=\"_ _0\"></span>versal o<span class=\"_ _0\"></span>f impairment of intangible ass<span class=\"_ _0\"></span>ets \u2013 see not<span class=\"_ _0\"></span>e 14</span></span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gsa9\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Identification of the r<span class=\"_ _0\"></span>elevant cash-g<span class=\"_ _0\"></span>enerating unit f<span class=\"_ _3\"></span>or impairment testing \u2013 see n<span class=\"_ _0\"></span>ote 14</span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gsaa\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Contract c<span class=\"_ _0\"></span>osts \u2013 see not<span class=\"_ _0\"></span>e 17</span></span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gsab\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Determining if an acquisition cons<span class=\"_ _0\"></span>titutes a bu<span class=\"_ _0\"></span>siness combination \u2013 see no<span class=\"_ _0\"></span>te 31<span class=\"_ _2d2\"> </span></span></span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gsad\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gsae\">The principal componen<span class=\"_ _0\"></span>ts of r<span class=\"_ _0\"></span>evenue which f<span class=\"_ _0\"></span>all within the scope of IFRS 15 c<span class=\"_ _0\"></span>omprise </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsaf\">managemen<span class=\"_ _0\"></span>t fees, secr<span class=\"_ _3\"></span>etarial fe<span class=\"_ _0\"></span>es, direct<span class=\"_ _0\"></span>ors\u2019 and monitorin<span class=\"_ _0\"></span>g fees, mark<span class=\"_ _0\"></span>eting f<span class=\"_ _0\"></span>ees, </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gsb0\">arrang<span class=\"_ _0\"></span>ement f<span class=\"_ _0\"></span>ees and performanc<span class=\"_ _0\"></span>e incentive f<span class=\"_ _0\"></span>ees, which ar<span class=\"_ _0\"></span>e contrac<span class=\"_ _0\"></span>tual arrang<span class=\"_ _0\"></span>ements that </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsb1\">the Gr<span class=\"_ _0\"></span>oup operat<span class=\"_ _0\"></span>es as<span class=\"_ gs8\"> </span>principal.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gsb2\">Managemen<span class=\"_ _0\"></span>t fees and mo<span class=\"_ _0\"></span>st secr<span class=\"_ _0\"></span>etarial fee<span class=\"_ _0\"></span>s are gen<span class=\"_ _0\"></span>erally based on a per<span class=\"_ _0\"></span>centage o<span class=\"_ _0\"></span>f fund Net </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsb3\">Asset V<span class=\"_ _3\"></span>alue (\u201cNA<span class=\"_ _3\"></span>V\u201d) or commit<span class=\"_ _0\"></span>ted capital as define<span class=\"_ _0\"></span>d in the funds\u2019 Pr<span class=\"_ _0\"></span>ospectus and/or o<span class=\"_ _0\"></span>fferin<span class=\"_ _0\"></span>g </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsb4\">documents, with som<span class=\"_ _0\"></span>e secre<span class=\"_ _0\"></span>tarial fees bein<span class=\"_ _0\"></span>g based on an agr<span class=\"_ _0\"></span>eed fixed r<span class=\"_ _0\"></span>ate. Dir<span class=\"_ _0\"></span>ector<span class=\"_ _0\"></span>s\u2019 and </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsb5\">monitoring f<span class=\"_ _3\"></span>ees are gen<span class=\"_ _0\"></span>erally based on a specified fix<span class=\"_ _0\"></span>ed fe<span class=\"_ _0\"></span>e agreed with the c<span class=\"_ _0\"></span>ustomer<span class=\"_ _a\"></span>.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gsb6\">Managemen<span class=\"_ _0\"></span>t, secre<span class=\"_ _0\"></span>tarial and direct<span class=\"_ _0\"></span>ors\u2019 and monitorin<span class=\"_ _0\"></span>g fees ar<span class=\"_ _3\"></span>e recognis<span class=\"_ _0\"></span>ed over time </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsb7\">to the ext<span class=\"_ _0\"></span>ent that it is pr<span class=\"_ _0\"></span>obable that ther<span class=\"_ _0\"></span>e will be economic bene<span class=\"_ _0\"></span>fit and income can be </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsb8\">r<span class=\"_ _0\"></span>eliably measur<span class=\"_ _0\"></span>ed. This<span class=\"_ gs8\"> </span>re<span class=\"_ _0\"></span>venue is r<span class=\"_ _0\"></span>ecognised ov<span class=\"_ _0\"></span>er time on the basis that the cu<span class=\"_ _0\"></span>stomer </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsb9\">simultane<span class=\"_ _0\"></span>ously rec<span class=\"_ _0\"></span>eives<span class=\"_ gs8\"> </span>and consume<span class=\"_ _0\"></span>s the economic benefits o<span class=\"_ _0\"></span>f the pro<span class=\"_ _0\"></span>vided asset as the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsba\">Gr<span class=\"_ _0\"></span>oup perf<span class=\"_ _0\"></span>orms<span class=\"_ gs8\"> </span>its obligations.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsbb\">Marke<span class=\"_ _0\"></span>ting fee<span class=\"_ _0\"></span>s are based on a r<span class=\"_ _0\"></span>ate agr<span class=\"_ _3\"></span>eed with the customer and r<span class=\"_ _3\"></span>ecognised at the point </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gsbc\">in time when the r<span class=\"_ _0\"></span>elated fun<span class=\"_ _0\"></span>ds have been allo<span class=\"_ _0\"></span>tted or mana<span class=\"_ _0\"></span>gement hav<span class=\"_ _0\"></span>e certainty as to </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsbd\">the r<span class=\"_ _0\"></span>eceipt of such r<span class=\"_ _3\"></span>evenue, such th<span class=\"_ _0\"></span>at it is highly probable th<span class=\"_ _0\"></span>at a significant r<span class=\"_ _0\"></span>eversal in th<span class=\"_ _0\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsbe\">amount o<span class=\"_ _0\"></span>f rev<span class=\"_ _0\"></span>enue r<span class=\"_ _0\"></span>ecognised will not oc<span class=\"_ _0\"></span>cur and when the f<span class=\"_ _0\"></span>ees can be measur<span class=\"_ _0\"></span>ed r<span class=\"_ _0\"></span>eliably. </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gsbf\">Arran<span class=\"_ _0\"></span>gement f<span class=\"_ _0\"></span>ees are b<span class=\"_ _0\"></span>ased on a set ra<span class=\"_ _0\"></span>te agr<span class=\"_ _0\"></span>eed with the customer an<span class=\"_ _0\"></span>d reco<span class=\"_ _0\"></span>gnised at the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsc0\">point in time when the r<span class=\"_ _3\"></span>elated service obliga<span class=\"_ _0\"></span>tions have been achie<span class=\"_ _0\"></span>ved. </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gsc1\">P<span class=\"_ _0\"></span>erformance in<span class=\"_ _0\"></span>centive f<span class=\"_ _0\"></span>ees ar<span class=\"_ _0\"></span>e based on the r<span class=\"_ _0\"></span>eturns achieved o<span class=\"_ _0\"></span>ver a pr<span class=\"_ _0\"></span>edetermined </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsc2\">thr<span class=\"_ _0\"></span>eshold as defined in the f<span class=\"_ _0\"></span>unds\u2019 Pro<span class=\"_ _0\"></span>spectus or off<span class=\"_ _3\"></span>ering documents and ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsc3\">only<span class=\"_ gs8\"> </span>at the point in time wh<span class=\"_ _0\"></span>en management hav<span class=\"_ _0\"></span>e certainty as to the r<span class=\"_ _3\"></span>eceipt of such r<span class=\"_ _0\"></span>evenu<span class=\"_ _0\"></span>e, </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsc4\">such that it is highly pr<span class=\"_ _3\"></span>obable that a significant r<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span>sal in the amount of r<span class=\"_ _3\"></span>evenue r<span class=\"_ _0\"></span>ecognised </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsc5\">will not oc<span class=\"_ _0\"></span>cur and when the f<span class=\"_ _0\"></span>ees can be measur<span class=\"_ _0\"></span>ed r<span class=\"_ _0\"></span>eliably.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gsc6\">Other incom<span class=\"_ _0\"></span>e is based on the contr<span class=\"_ _0\"></span>act agr<span class=\"_ _0\"></span>eed bef<span class=\"_ _0\"></span>ore service<span class=\"_ _0\"></span>s are pr<span class=\"_ _0\"></span>ovided and is </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsc7\">r<span class=\"_ _0\"></span>ecognised in line with the deliv<span class=\"_ _0\"></span>ery of the services pr<span class=\"_ _0\"></span>ovided.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gsc8\">The Gr<span class=\"_ _0\"></span>oup does no<span class=\"_ _0\"></span>t provide e<span class=\"_ _0\"></span>xtended paymen<span class=\"_ _0\"></span>t terms on its services and ther<span class=\"_ _3\"></span>efor<span class=\"_ _0\"></span>e no </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsc9\">significant financing c<span class=\"_ _0\"></span>omponents ar<span class=\"_ _0\"></span>e identified by the Gr<span class=\"_ _0\"></span>oup.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsca\">The NA<span class=\"_ _3\"></span>V<span class=\"_ _3\"></span>s which are u<span class=\"_ _0\"></span>sed to calculat<span class=\"_ _0\"></span>e management f<span class=\"_ _0\"></span>ees ar<span class=\"_ _0\"></span>e subject to the Gr<span class=\"_ _0\"></span>oup\u2019s fund </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gscb\">V<span class=\"_ _3\"></span>aluations P<span class=\"_ _0\"></span>olicy which sets out ac<span class=\"_ _0\"></span>ceptable methodologies tha<span class=\"_ _0\"></span>t may be applied in valuing </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gscc\">a fund\u2019s inv<span class=\"_ _0\"></span>estments. Each quart<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>, each Inves<span class=\"_ _0\"></span>tment Manager or V<span class=\"_ _3\"></span>aluations team v<span class=\"_ _0\"></span>alues </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gscd\">their inv<span class=\"_ _0\"></span>estments in accor<span class=\"_ _3\"></span>dance with the guidelines o<span class=\"_ _0\"></span>f this policy<span class=\"_ _0\"></span>, typically the International </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsce\">Privat<span class=\"_ _0\"></span>e Equity and V<span class=\"_ _3\"></span>entur<span class=\"_ _0\"></span>e Capital (\u201cIPEV\u201d) V<span class=\"_ _0\"></span>aluation Guideline<span class=\"_ _0\"></span>s (December 2022) developed </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gscf\">by the British V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>e Capital Association and o<span class=\"_ _0\"></span>ther organisa<span class=\"_ _0\"></span>tions. These valuations ar<span class=\"_ _3\"></span>e then </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gsd0\">appr<span class=\"_ _0\"></span>oved by th<span class=\"_ _0\"></span>e Group\u2019s v<span class=\"_ _0\"></span>aluation committ<span class=\"_ _0\"></span>ee and wher<span class=\"_ _0\"></span>e relevan<span class=\"_ _0\"></span>t are also appr<span class=\"_ _3\"></span>oved by th<span class=\"_ _0\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsd1\">independent Boar<span class=\"_ _3\"></span>ds of each fun<span class=\"_ _0\"></span>d.<span class=\"_ _2d2\"> </span></div><div class=\"t m2 h13 ff6 fs9 fc0 sc0 ls0 ws0 gse2\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gse3\">Segment in<span class=\"_ _0\"></span>formation is pr<span class=\"_ _3\"></span>ovided based on the opera<span class=\"_ _0\"></span>ting segments which ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>eviewed by the Ex<span class=\"_ _0\"></span>ecutiv<span class=\"_ _0\"></span>e Committee (\u201cEx<span class=\"_ _0\"></span>co\u201d), which is consider<span class=\"_ _0\"></span>ed to be the chief oper<span class=\"_ _0\"></span>ating decision mak<span class=\"_ _0\"></span>er<span class=\"_ _3\"></span>. </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gse4\">These oper<span class=\"_ _0\"></span>ating segmen<span class=\"_ _0\"></span>ts, which comprise Infrastr<span class=\"_ _0\"></span>uctur<span class=\"_ _0\"></span>e, Private Equity and F<span class=\"_ _3\"></span>oresigh<span class=\"_ _0\"></span>t Capital Management (\u201cF<span class=\"_ _0\"></span>CM\u201d) are aggr<span class=\"_ _3\"></span>egated if the<span class=\"_ _0\"></span>y meet certain criteria. Segm<span class=\"_ _0\"></span>ent res<span class=\"_ _0\"></span>ults include items </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gse5\">dir<span class=\"_ _0\"></span>ectly attribu<span class=\"_ _0\"></span>table to a segment as w<span class=\"_ _0\"></span>ell as those that can be alloca<span class=\"_ _0\"></span>ted on a re<span class=\"_ _0\"></span>asonable basis. No disclosur<span class=\"_ _0\"></span>e is made f<span class=\"_ _0\"></span>or net assets/liabilitie<span class=\"_ _0\"></span>s as these are n<span class=\"_ _0\"></span>ot r<span class=\"_ _0\"></span>eported by segmen<span class=\"_ _0\"></span>t to Exco.<span class=\"_ _2d2\"> </span></div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gse6\">Managemen<span class=\"_ _0\"></span>t monitors the perf<span class=\"_ _0\"></span>ormance and str<span class=\"_ _0\"></span>ategic priorities o<span class=\"_ _0\"></span>f the business fr<span class=\"_ _0\"></span>om a business unit (\u201cBU\u201d) per<span class=\"_ _0\"></span>spective, and in this r<span class=\"_ _0\"></span>egar<span class=\"_ _0\"></span>d has identified the f<span class=\"_ _3\"></span>ollowing thre<span class=\"_ _0\"></span>e key \u201cr<span class=\"_ _0\"></span>eportable segments\u201d: </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gse7\">Infras<span class=\"_ _0\"></span>tructur<span class=\"_ _0\"></span>e, Private E<span class=\"_ _0\"></span>quity and FCM.<span class=\"_ _2d2\"> </span></div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gse8\">The Gr<span class=\"_ _0\"></span>oup\u2019s Senior Managemen<span class=\"_ _0\"></span>t assesses the perf<span class=\"_ _0\"></span>ormance of the oper<span class=\"_ _0\"></span>ating segmen<span class=\"_ _0\"></span>ts based on cor<span class=\"_ _0\"></span>e EBITDA pr<span class=\"_ _0\"></span>e-SBP. See appen<span class=\"_ _0\"></span>dices to the financial stat<span class=\"_ _0\"></span>ements f<span class=\"_ _0\"></span>or further explanation.<span class=\"_ _2d2\"> </span></div>Accounting policy:<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup enga<span class=\"_ _0\"></span>ges in equity-set<span class=\"_ _0\"></span>tled and cash-set<span class=\"_ _0\"></span>tled share-bas<span class=\"_ _0\"></span>ed payment trans<span class=\"_ _0\"></span>actions in r<span class=\"_ _0\"></span>espect of service<span class=\"_ _0\"></span>s receiv<span class=\"_ _0\"></span>ed from its emplo<span class=\"_ _0\"></span>yees.<span class=\"_ _2d2\"> </span>Equity-se<span class=\"_ _0\"></span>ttled Equity-se<span class=\"_ _0\"></span>ttled shar<span class=\"_ _0\"></span>e-based payment<span class=\"_ _0\"></span>s arise in respec<span class=\"_ _0\"></span>t of services r<span class=\"_ _0\"></span>eceivable fr<span class=\"_ _0\"></span>om certain employe<span class=\"_ _0\"></span>es by grantin<span class=\"_ _0\"></span>g the right to either shar<span class=\"_ _3\"></span>es or options over shar<span class=\"_ _0\"></span>es, subject to c<span class=\"_ _0\"></span>ertain vestin<span class=\"_ _0\"></span>g conditions and ex<span class=\"_ _0\"></span>ercise price<span class=\"_ _0\"></span>s. The fair valu<span class=\"_ _0\"></span>e of the awar<span class=\"_ _3\"></span>ds grante<span class=\"_ _0\"></span>d in the form o<span class=\"_ _0\"></span>f shares or sh<span class=\"_ _0\"></span>are options is r<span class=\"_ _0\"></span>ecognised as an expense o<span class=\"_ _0\"></span>ver the appr<span class=\"_ _0\"></span>opriate perf<span class=\"_ _0\"></span>ormance and vesting period with a c<span class=\"_ _0\"></span>orrespondin<span class=\"_ _0\"></span>g cr<span class=\"_ _0\"></span>edit to equity. When appr<span class=\"_ _3\"></span>opriate (i.e. P<span class=\"_ _0\"></span>erformance S<span class=\"_ _0\"></span>hare Plan<span class=\"_ _0\"></span>), the fair value o<span class=\"_ _0\"></span>f the awar<span class=\"_ _0\"></span>ds is calculat<span class=\"_ _0\"></span>ed using an option pricing model, the principal input<span class=\"_ _0\"></span>s being the market v<span class=\"_ _0\"></span>alue on the dat<span class=\"_ _0\"></span>e of awar<span class=\"_ _3\"></span>d and an adjustment f<span class=\"_ _0\"></span>or expected an<span class=\"_ _0\"></span>d actual level<span class=\"_ _0\"></span>s of vestin<span class=\"_ _0\"></span>g which includes es<span class=\"_ _0\"></span>timating the number of eligible emplo<span class=\"_ _0\"></span>yees leavin<span class=\"_ _0\"></span>g the Gro<span class=\"_ _0\"></span>up and the number of<span class=\"_ gs8\"> </span>emplo<span class=\"_ _0\"></span>yees satisfying th<span class=\"_ _0\"></span>e relevan<span class=\"_ _0\"></span>t performance c<span class=\"_ _0\"></span>onditions. Shar<span class=\"_ _0\"></span>es and options vest on the<span class=\"_ gs8\"> </span>occurr<span class=\"_ _0\"></span>ence o<span class=\"_ _0\"></span>f a specified event under the r<span class=\"_ _0\"></span>ules of the r<span class=\"_ _0\"></span>elevant plan.<span class=\"_ _2d2\"> </span>Cash-se<span class=\"_ _0\"></span>ttled<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>or cash-settled sh<span class=\"_ _0\"></span>are-based pa<span class=\"_ _0\"></span>yments, a liability is r<span class=\"_ _0\"></span>ecognised f<span class=\"_ _0\"></span>or the services r<span class=\"_ _0\"></span>eceived to<span class=\"_ gs8\"> </span>the period end d<span class=\"_ _0\"></span>ate, measur<span class=\"_ _0\"></span>ed at the fair v<span class=\"_ _0\"></span>alue of the liability. A<span class=\"_ _3\"></span>t each subsequen<span class=\"_ _0\"></span>t period end and at the d<span class=\"_ _0\"></span>ate on which the liability is set<span class=\"_ _0\"></span>tled, the fair value o<span class=\"_ _0\"></span>f the liability is reme<span class=\"_ _0\"></span>asured with any chang<span class=\"_ _0\"></span>es in fair value r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _0\"></span>e income.<span class=\"_ _2d2\"> </span><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs183\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs184\">Curr<span class=\"_ _0\"></span>ent tax<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs185\">The tax curr<span class=\"_ _3\"></span>ently payable is based on ta<span class=\"_ _0\"></span>xable pro<span class=\"_ _0\"></span>fit for the period. T<span class=\"_ _a\"></span>axable pr<span class=\"_ _0\"></span>ofit diff<span class=\"_ _0\"></span>ers </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs186\">fr<span class=\"_ _0\"></span>om pro<span class=\"_ _0\"></span>fit as reporte<span class=\"_ _0\"></span>d in the statement o<span class=\"_ _0\"></span>f compr<span class=\"_ _0\"></span>ehensive income beca<span class=\"_ _0\"></span>use it exclu<span class=\"_ _0\"></span>des </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs187\">items o<span class=\"_ _0\"></span>f income or expense that ar<span class=\"_ _3\"></span>e taxable or deductible in o<span class=\"_ _0\"></span>ther years an<span class=\"_ _0\"></span>d it further </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs188\">ex<span class=\"_ _0\"></span>cludes items that ar<span class=\"_ _0\"></span>e never ta<span class=\"_ _0\"></span>xable or deductible. The G<span class=\"_ _0\"></span>roup\u2019s liability f<span class=\"_ _0\"></span>or curr<span class=\"_ _0\"></span>ent </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs189\">tax is calcula<span class=\"_ _0\"></span>ted using tax r<span class=\"_ _0\"></span>ates that ha<span class=\"_ _0\"></span>ve been enacte<span class=\"_ _0\"></span>d or substantively enac<span class=\"_ _0\"></span>ted by </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs18a\">the<span class=\"_ gs8\"> </span>r<span class=\"_ _0\"></span>eporting date.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs18b\">Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs18c\">Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax is rec<span class=\"_ _0\"></span>ognised on differ<span class=\"_ _3\"></span>ences between th<span class=\"_ _0\"></span>e carrying amount of ass<span class=\"_ _0\"></span>ets </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs18d\">and liabilities in the financial sta<span class=\"_ _0\"></span>tements and the corr<span class=\"_ _3\"></span>esponding tax bases u<span class=\"_ _0\"></span>sed in the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs18e\">computation o<span class=\"_ _0\"></span>f taxable pr<span class=\"_ _0\"></span>ofit and is acc<span class=\"_ _0\"></span>ounted f<span class=\"_ _0\"></span>or using the stat<span class=\"_ _0\"></span>ement of financial </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs18f\">position liability method. D<span class=\"_ _0\"></span>eferr<span class=\"_ _3\"></span>ed tax is calculated u<span class=\"_ _0\"></span>sing tax rat<span class=\"_ _0\"></span>es that hav<span class=\"_ _0\"></span>e been </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs190\">enacted or s<span class=\"_ _0\"></span>ubstantively enac<span class=\"_ _0\"></span>ted by the r<span class=\"_ _0\"></span>eporting date. De<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed tax is char<span class=\"_ _0\"></span>ged or </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs191\">cr<span class=\"_ _0\"></span>edited to the inc<span class=\"_ _0\"></span>ome statement, e<span class=\"_ _0\"></span>xcept when it r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o items char<span class=\"_ _0\"></span>ged or credit<span class=\"_ _0\"></span>ed </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs192\">to<span class=\"_ gs8\"> </span>o<span class=\"_ _0\"></span>ther compreh<span class=\"_ _0\"></span>ensive income or dir<span class=\"_ _0\"></span>ectly to equity<span class=\"_ _0\"></span>, in which case the def<span class=\"_ _3\"></span>erred tax is </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs193\">also deal<span class=\"_ _0\"></span>t with in the statemen<span class=\"_ _0\"></span>t of other compr<span class=\"_ _3\"></span>ehensive income or dir<span class=\"_ _0\"></span>ectly in equity. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs194\">See<span class=\"_ gs8\"> </span>no<span class=\"_ _0\"></span>te 25.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs1a3\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1a5\">Basic earning<span class=\"_ _0\"></span>s per share is calc<span class=\"_ _0\"></span>ulated by dividing the pr<span class=\"_ _3\"></span>ofit attrib<span class=\"_ _0\"></span>utable to the owner<span class=\"_ _0\"></span>s of </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1a6\">the Par<span class=\"_ _3\"></span>ent Company by the w<span class=\"_ _0\"></span>eighted a<span class=\"_ _0\"></span>verage n<span class=\"_ _0\"></span>umber of shar<span class=\"_ _0\"></span>es in issue during the period </div> weigh<span class=\"_ _0\"></span>ted aver<span class=\"_ _0\"></span>age number o<span class=\"_ _0\"></span>f own shar<span class=\"_ _0\"></span>es and tre<span class=\"_ _0\"></span>asury share<span class=\"_ _0\"></span>s held (see not<span class=\"_ _0\"></span>e 27<div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1a8\">\u201cOwn shar<span class=\"_ _0\"></span>e re<span class=\"_ _0\"></span>serve\u201d and \u201cT<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>easury shar<span class=\"_ _0\"></span>e re<span class=\"_ _0\"></span>serve\u201d). </div>gs per shar<span class=\"_ _0\"></span>e is calculated b<span class=\"_ _0\"></span>y dividing the pr<span class=\"_ _0\"></span>ofit attrib<span class=\"_ _0\"></span>utable to the owner<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span>of the P<span class=\"_ _0\"></span>aren<span class=\"_ _0\"></span>t Company by the w<span class=\"_ _0\"></span>eighted av<span class=\"_ _0\"></span>erage number o<span class=\"_ _0\"></span>f shar<span class=\"_ _0\"></span>es for the purpo<span class=\"_ _0\"></span>ses of the basic earning<span class=\"_ _0\"></span>s per share plu<span class=\"_ _0\"></span>s the weighted a<span class=\"_ _0\"></span>verag<span class=\"_ _0\"></span>e number of shar<span class=\"_ _0\"></span>es that would b<span class=\"_ _0\"></span>e issued on the con<span class=\"_ _0\"></span>version o<span class=\"_ _0\"></span>f dilutive<div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1aa\">not<span class=\"_ _0\"></span>e 8 for P<span class=\"_ _0\"></span>erforman<span class=\"_ _0\"></span>ce Shar<span class=\"_ _0\"></span>e Plan).<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs1ac\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1ad\">Pr<span class=\"_ _0\"></span>operty, plan<span class=\"_ _0\"></span>t and equipment ar<span class=\"_ _0\"></span>e stated at c<span class=\"_ _0\"></span>ost less accumula<span class=\"_ _0\"></span>ted depre<span class=\"_ _0\"></span>ciation and </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1ae\">any r<span class=\"_ _0\"></span>ecognised impairmen<span class=\"_ _0\"></span>t loss. Deprecia<span class=\"_ _0\"></span>tion is pro<span class=\"_ _0\"></span>vided on all property<span class=\"_ _0\"></span>, plant and </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1af\">equipment at r<span class=\"_ _0\"></span>ates calc<span class=\"_ _0\"></span>ulated to write o<span class=\"_ _0\"></span>ff the cost less e<span class=\"_ _0\"></span>stimated r<span class=\"_ _0\"></span>esidual value o<span class=\"_ _0\"></span>f each </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1b0\">asset ev<span class=\"_ _0\"></span>enly using a straigh<span class=\"_ _0\"></span>t-line method o<span class=\"_ _0\"></span>ver its estimat<span class=\"_ _0\"></span>ed useful lif<span class=\"_ _0\"></span>e (charg<span class=\"_ _0\"></span>ed throu<span class=\"_ _0\"></span>gh </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1b1\">administr<span class=\"_ _0\"></span>ative expenses<span class=\"_ _0\"></span>) as follow<span class=\"_ _0\"></span>s:</div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs1b2\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Fixtur<span class=\"_ _0\"></span>es and fitting<span class=\"_ _0\"></span>s over two t<span class=\"_ _0\"></span>o ten year<span class=\"_ _0\"></span>s</span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs1b3\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Short leasehold pr<span class=\"_ _0\"></span>operty over the t<span class=\"_ _0\"></span>erm of the lease<span class=\"_ _2d2\"> </span></span></span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1b4\">The carrying valu<span class=\"_ _0\"></span>es of items o<span class=\"_ _0\"></span>f property<span class=\"_ _3\"></span>, plant and equipment ar<span class=\"_ _0\"></span>e revie<span class=\"_ _0\"></span>wed for </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1b5\">impairment when ev<span class=\"_ _0\"></span>ents or changes in cir<span class=\"_ _3\"></span>cumstances indicat<span class=\"_ _0\"></span>e that the carrying valu<span class=\"_ _0\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1b6\">may no<span class=\"_ _0\"></span>t be rec<span class=\"_ _0\"></span>overable.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1b7\">The gain or lo<span class=\"_ _0\"></span>ss arising on the disposal or r<span class=\"_ _0\"></span>etirem<span class=\"_ _0\"></span>ent of an asset is de<span class=\"_ _0\"></span>termined as the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1b8\">diff<span class=\"_ _0\"></span>erence b<span class=\"_ _0\"></span>etween the sales pr<span class=\"_ _0\"></span>oceeds and the c<span class=\"_ _0\"></span>arrying amount of the ass<span class=\"_ _0\"></span>et and is </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1b9\">r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of compr<span class=\"_ _3\"></span>ehensive income.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs1c5\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1c6\">Goodwill arises thr<span class=\"_ _3\"></span>ough business combinations an<span class=\"_ _0\"></span>d repr<span class=\"_ _0\"></span>esents the e<span class=\"_ _0\"></span>xcess o<span class=\"_ _0\"></span>f the cost of </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1c7\">acquisition ov<span class=\"_ _0\"></span>er the Gr<span class=\"_ _0\"></span>oup\u2019s inter<span class=\"_ _0\"></span>est in the fair value o<span class=\"_ _0\"></span>f the identifiable assets, liabilitie<span class=\"_ _0\"></span>s </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1c8\">and conting<span class=\"_ _0\"></span>ent liabilities of a busin<span class=\"_ _0\"></span>ess at the date o<span class=\"_ _0\"></span>f acquisition. Goodwill is r<span class=\"_ _0\"></span>ecognised </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1c9\">as an asset and me<span class=\"_ _0\"></span>asured a<span class=\"_ _0\"></span>t cost less acc<span class=\"_ _0\"></span>umulated impairment loss<span class=\"_ _0\"></span>es. It is allocated to </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1ca\">gr<span class=\"_ _0\"></span>oups of cash-gener<span class=\"_ _0\"></span>ating units (\u201cCGU<span class=\"_ _0\"></span>s\u201d), which repr<span class=\"_ _0\"></span>esent the lo<span class=\"_ _0\"></span>west level a<span class=\"_ _0\"></span>t which goodwill </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1cb\">is monitor<span class=\"_ _0\"></span>ed f<span class=\"_ _0\"></span>or internal managemen<span class=\"_ _0\"></span>t purposes. CGUs ar<span class=\"_ _3\"></span>e identified as the smallest </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1cc\">identifiable gr<span class=\"_ _0\"></span>oup of asse<span class=\"_ _0\"></span>ts that genera<span class=\"_ _0\"></span>te cash inflows th<span class=\"_ _0\"></span>at are lar<span class=\"_ _0\"></span>gely independent o<span class=\"_ _0\"></span>f the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1cd\">cash inflow<span class=\"_ _0\"></span>s from o<span class=\"_ _0\"></span>ther assets or gr<span class=\"_ _0\"></span>oups of assets, an<span class=\"_ _0\"></span>d are no lar<span class=\"_ _0\"></span>ger than the Gr<span class=\"_ _0\"></span>oup\u2019s </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1ce\">operatin<span class=\"_ _0\"></span>g segments, as set o<span class=\"_ _0\"></span>ut in note 5.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1cf\">Intangible asse<span class=\"_ _0\"></span>ts in respec<span class=\"_ _0\"></span>t of cust<span class=\"_ _0\"></span>omer contrac<span class=\"_ _0\"></span>ts (acquired<span class=\"_ _0\"></span>) re<span class=\"_ _0\"></span>flect the fair value o<span class=\"_ _0\"></span>f the </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1d0\">inve<span class=\"_ _0\"></span>stment management c<span class=\"_ _0\"></span>ontracts ob<span class=\"_ _0\"></span>tained, which is equal t<span class=\"_ _0\"></span>o the presen<span class=\"_ _0\"></span>t value of the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1d1\">earnings th<span class=\"_ _0\"></span>ey are e<span class=\"_ _0\"></span>xpected to gener<span class=\"_ _0\"></span>ate. This is on the b<span class=\"_ _0\"></span>asis that it is prob<span class=\"_ _0\"></span>able that futur<span class=\"_ _0\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1d2\">economic bene<span class=\"_ _0\"></span>fits attribu<span class=\"_ _0\"></span>table to the inve<span class=\"_ _0\"></span>stment management c<span class=\"_ _0\"></span>ontracts will flo<span class=\"_ _0\"></span>w to the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1d3\">Gr<span class=\"_ _0\"></span>oup and the fair value o<span class=\"_ _0\"></span>f the intangible asse<span class=\"_ _0\"></span>t can be measur<span class=\"_ _0\"></span>ed reliably<span class=\"_ _0\"></span>. These intangible </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1d4\">assets ar<span class=\"_ _0\"></span>e subsequ<span class=\"_ _0\"></span>ently carried at the amount initially r<span class=\"_ _3\"></span>ecognised less accum<span class=\"_ _0\"></span>ulated </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1d5\">amortisation, which is calcula<span class=\"_ _0\"></span>ted using the str<span class=\"_ _0\"></span>aight-line me<span class=\"_ _0\"></span>thod over their es<span class=\"_ _0\"></span>timated </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1d6\">usef<span class=\"_ _0\"></span>ul<span class=\"_ gs8\"> </span>lives. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1d7\">Comput<span class=\"_ _0\"></span>er softw<span class=\"_ _0\"></span>are (int<span class=\"_ _0\"></span>ernally generat<span class=\"_ _0\"></span>ed) r<span class=\"_ _0\"></span>epresen<span class=\"_ _0\"></span>ts softw<span class=\"_ _0\"></span>are licen<span class=\"_ _0\"></span>ces and developmen<span class=\"_ _0\"></span>t </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1d8\">costs t<span class=\"_ _0\"></span>o bring sof<span class=\"_ _0\"></span>tware in<span class=\"_ _0\"></span>to use. Cos<span class=\"_ _0\"></span>ts associated with dev<span class=\"_ _0\"></span>eloping or maintaining comput<span class=\"_ _0\"></span>er </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1d9\">sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e progr<span class=\"_ _0\"></span>ammes that do no<span class=\"_ _0\"></span>t meet the capitalisation crit<span class=\"_ _0\"></span>eria under IAS<span class=\"_ gs8\"> </span>38 ar<span class=\"_ _0\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1da\">r<span class=\"_ _0\"></span>ecognised as an expense as inc<span class=\"_ _0\"></span>urred. Compu<span class=\"_ _0\"></span>ter sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e is carried at cost less </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1db\">accumula<span class=\"_ _0\"></span>ted amortisation.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1dc\">Amortisation is pr<span class=\"_ _3\"></span>ovided, wher<span class=\"_ _0\"></span>e material, at ra<span class=\"_ _0\"></span>tes calculat<span class=\"_ _0\"></span>ed to write off th<span class=\"_ _0\"></span>e cost, </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1dd\">less<span class=\"_ gs8\"> </span>estimat<span class=\"_ _0\"></span>ed re<span class=\"_ _0\"></span>sidual value, of e<span class=\"_ _0\"></span>ach asset evenly u<span class=\"_ _0\"></span>sing a straight<span class=\"_ _0\"></span>-line method ov<span class=\"_ _0\"></span>er </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1de\">its<span class=\"_ gs8\"> </span>estimat<span class=\"_ _0\"></span>ed<span class=\"_ gs8\"> </span>useful lif<span class=\"_ _0\"></span>e (char<span class=\"_ _0\"></span>ged throu<span class=\"_ _0\"></span>gh administrativ<span class=\"_ _0\"></span>e expenses) as f<span class=\"_ _0\"></span>ollows:</div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs1df\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Customer con<span class=\"_ _0\"></span>tracts ov<span class=\"_ _0\"></span>er the remainin<span class=\"_ _0\"></span>g term of inv<span class=\"_ _0\"></span>estment managemen<span class=\"_ _0\"></span>t contract</span></span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs1e0\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Brands ov<span class=\"_ _0\"></span>er three y<span class=\"_ _0\"></span>ears</span></span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs1e1\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Computer so<span class=\"_ _0\"></span>ftwar<span class=\"_ _0\"></span>e over f<span class=\"_ _0\"></span>our to five y<span class=\"_ _0\"></span>ears<span class=\"_ _2d2\"> </span></span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1e2\">The carrying valu<span class=\"_ _0\"></span>es of cust<span class=\"_ _0\"></span>omer contra<span class=\"_ _0\"></span>cts (acquir<span class=\"_ _0\"></span>ed), brands (ac<span class=\"_ _0\"></span>quired) an<span class=\"_ _0\"></span>d computer </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1e3\">sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e (internally gener<span class=\"_ _0\"></span>ated) ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>eviewed f<span class=\"_ _0\"></span>or impairment when ev<span class=\"_ _0\"></span>ents or changes </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1e4\">in cir<span class=\"_ _0\"></span>cumstances indica<span class=\"_ _0\"></span>te that the carrying v<span class=\"_ _0\"></span>alue may not be r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable. If any su<span class=\"_ _0\"></span>ch </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1e5\">indication exis<span class=\"_ _0\"></span>ts, the rec<span class=\"_ _0\"></span>overable am<span class=\"_ _0\"></span>ount of the asse<span class=\"_ _0\"></span>t is estimated in or<span class=\"_ _0\"></span>der to det<span class=\"_ _0\"></span>ermine </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1e6\">the exten<span class=\"_ _0\"></span>t of the impairment loss (if<span class=\"_ gs8\"> </span>an<span class=\"_ _0\"></span>y). Wher<span class=\"_ _0\"></span>e the asset does no<span class=\"_ _0\"></span>t genera<span class=\"_ _0\"></span>te cash flows </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1e7\">that ar<span class=\"_ _0\"></span>e independent fr<span class=\"_ _0\"></span>om other asse<span class=\"_ _0\"></span>ts, the Gr<span class=\"_ _0\"></span>oup estimates the r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount of the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1e8\">cash-gener<span class=\"_ _0\"></span>ating unit (\u201cCGU\u201d) to which th<span class=\"_ _0\"></span>e asset belongs. R<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount is the higher </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1e9\">of f<span class=\"_ _0\"></span>air value less costs o<span class=\"_ _0\"></span>f disposal and value in use. If the r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount of an asse<span class=\"_ _0\"></span>t is </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1ea\">estimat<span class=\"_ _0\"></span>ed to be less than its carrying amo<span class=\"_ _0\"></span>unt, the carrying amount o<span class=\"_ _0\"></span>f the asset is r<span class=\"_ _0\"></span>educed t<span class=\"_ _0\"></span>o </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1eb\">its r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount. An impairment lo<span class=\"_ _0\"></span>ss is<span class=\"_ gs8\"> </span>reco<span class=\"_ _0\"></span>gnised as an expense in the stat<span class=\"_ _0\"></span>ement of </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1ec\">compr<span class=\"_ _0\"></span>ehensive income imm<span class=\"_ _0\"></span>ediately.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1ed\">F<span class=\"_ _0\"></span>or assets ex<span class=\"_ _0\"></span>cluding goodwill, an assessment is ma<span class=\"_ _0\"></span>de at each r<span class=\"_ _0\"></span>eporting date t<span class=\"_ _0\"></span>o determine </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1ee\">whether ther<span class=\"_ _3\"></span>e is an indication that pr<span class=\"_ _0\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairmen<span class=\"_ _0\"></span>t losses no longer exis<span class=\"_ _0\"></span>t </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1ef\">or hav<span class=\"_ _0\"></span>e decreas<span class=\"_ _0\"></span>ed. If such indication exists, th<span class=\"_ _0\"></span>e Group e<span class=\"_ _0\"></span>stimates the asse<span class=\"_ _0\"></span>t\u2019s or CGU\u2019s </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1f0\">r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount. A pr<span class=\"_ _0\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairment lo<span class=\"_ _0\"></span>ss is rev<span class=\"_ _0\"></span>ersed only if ther<span class=\"_ _0\"></span>e </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1f1\">has been a chang<span class=\"_ _0\"></span>e in the assumptions re<span class=\"_ _0\"></span>gardin<span class=\"_ _0\"></span>g the performance o<span class=\"_ _0\"></span>f the assets us<span class=\"_ _0\"></span>ed to </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1f2\">determin<span class=\"_ _0\"></span>e the reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t since the last impairment loss w<span class=\"_ _0\"></span>as rec<span class=\"_ _0\"></span>ognised. The </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1f3\">r<span class=\"_ _0\"></span>eversal is limit<span class=\"_ _0\"></span>ed so that the carrying amo<span class=\"_ _0\"></span>unt of the asset doe<span class=\"_ _0\"></span>s not ex<span class=\"_ _0\"></span>ceed its r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1f4\">amount, nor e<span class=\"_ _0\"></span>xceed the carryin<span class=\"_ _0\"></span>g amount that would h<span class=\"_ _0\"></span>ave been det<span class=\"_ _0\"></span>ermined, net of </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1f5\">amortisation, had n<span class=\"_ _0\"></span>o impairment loss been r<span class=\"_ _0\"></span>ecognised f<span class=\"_ _0\"></span>or the asset in prior ye<span class=\"_ _0\"></span>ars. A r<span class=\"_ _0\"></span>eversal </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1f6\">is r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of compr<span class=\"_ _3\"></span>ehensive income immedia<span class=\"_ _0\"></span>tely.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1f7\">The Gr<span class=\"_ _0\"></span>oup is r<span class=\"_ _0\"></span>equired t<span class=\"_ _0\"></span>o test, on an annual b<span class=\"_ _0\"></span>asis, whether goodwill has su<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ed any </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1f8\">impairment by e<span class=\"_ _0\"></span>stimating the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount of th<span class=\"_ _0\"></span>e CGU or gro<span class=\"_ _0\"></span>up of CGUs the g<span class=\"_ _0\"></span>oodwill </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1f9\">is allocate<span class=\"_ _0\"></span>d to. Any impairment is r<span class=\"_ _3\"></span>ecognised immediately in th<span class=\"_ _0\"></span>e statement o<span class=\"_ _0\"></span>f compreh<span class=\"_ _0\"></span>ensive </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1fa\">income and is no<span class=\"_ _0\"></span>t subsequen<span class=\"_ _0\"></span>tly rev<span class=\"_ _0\"></span>ersed. On disposal o<span class=\"_ _0\"></span>f a subsidiary<span class=\"_ _0\"></span>, associate or jointly </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1fb\">contr<span class=\"_ _0\"></span>olled entity<span class=\"_ _0\"></span>, the at<span class=\"_ _0\"></span>tributable amount o<span class=\"_ _0\"></span>f goodwill is included in the det<span class=\"_ _0\"></span>ermination of the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1fc\">pr<span class=\"_ _0\"></span>ofit or loss on disposal.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs1fd\">The gain or lo<span class=\"_ _0\"></span>ss arising on the disposal or r<span class=\"_ _0\"></span>etirem<span class=\"_ _0\"></span>ent of an asset is de<span class=\"_ _0\"></span>termined as the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1fe\">diff<span class=\"_ _0\"></span>erence b<span class=\"_ _0\"></span>etween the sales pr<span class=\"_ _0\"></span>oceeds and the c<span class=\"_ _0\"></span>arrying amount of the ass<span class=\"_ _0\"></span>et and is </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1ff\">r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of compr<span class=\"_ _3\"></span>ehensive income.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs2a7\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2a8\">The Gr<span class=\"_ _0\"></span>oup uses f<span class=\"_ _3\"></span>orward curr<span class=\"_ _3\"></span>ency contra<span class=\"_ _0\"></span>cts to mitigat<span class=\"_ _0\"></span>e the risks associated with f<span class=\"_ _3\"></span>oreign </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2a9\">curr<span class=\"_ _0\"></span>ency fluctua<span class=\"_ _0\"></span>tions. Such derivative financial ins<span class=\"_ _0\"></span>truments ar<span class=\"_ _0\"></span>e initially rec<span class=\"_ _0\"></span>ognised at fair </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs2aa\">value on the da<span class=\"_ _0\"></span>te on which a derivative c<span class=\"_ _0\"></span>ontract is ent<span class=\"_ _0\"></span>ered int<span class=\"_ _0\"></span>o and are s<span class=\"_ _0\"></span>ubsequently </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2ab\">r<span class=\"_ _0\"></span>emeasur<span class=\"_ _0\"></span>ed at fair value. Deriva<span class=\"_ _0\"></span>tive financial instruments ar<span class=\"_ _3\"></span>e classified as financial assets </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2ac\">when the fair valu<span class=\"_ _0\"></span>e is positive and as financial liabilities when the f<span class=\"_ _0\"></span>air value is negativ<span class=\"_ _0\"></span>e.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs2ad\">The f<span class=\"_ _0\"></span>orwar<span class=\"_ _0\"></span>d currenc<span class=\"_ _0\"></span>y contract<span class=\"_ _0\"></span>s enter<span class=\"_ _0\"></span>ed into to da<span class=\"_ _0\"></span>te have no<span class=\"_ _0\"></span>t been designated as </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2ae\">hedging instrum<span class=\"_ _0\"></span>ents and ar<span class=\"_ _0\"></span>e not subject to h<span class=\"_ _0\"></span>edge accountin<span class=\"_ _0\"></span>g.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs2b5\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs2b6\">Inve<span class=\"_ _0\"></span>stments at FVTPL ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised initially at fair valu<span class=\"_ _0\"></span>e, which is normally the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2b7\">transac<span class=\"_ _0\"></span>tion price. Subsequent t<span class=\"_ _0\"></span>o initial reco<span class=\"_ _0\"></span>gnition, investmen<span class=\"_ _0\"></span>ts at FVTPL are me<span class=\"_ _0\"></span>asured </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2b8\">at fair valu<span class=\"_ _0\"></span>e with changes r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _0\"></span>e income.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs2cd\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs2ce\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de and other r<span class=\"_ _0\"></span>eceivables ar<span class=\"_ _0\"></span>e re<span class=\"_ _0\"></span>cognised initially at trans<span class=\"_ _0\"></span>action price less at<span class=\"_ _0\"></span>tributable </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2cf\">transac<span class=\"_ _0\"></span>tion costs. Subsequ<span class=\"_ _0\"></span>ent to initial r<span class=\"_ _0\"></span>ecognition they ar<span class=\"_ _0\"></span>e measur<span class=\"_ _0\"></span>ed at amortised co<span class=\"_ _0\"></span>st </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2d0\">using the e<span class=\"_ _0\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est method, le<span class=\"_ _0\"></span>ss any impairment losses. F<span class=\"_ _0\"></span>or trade r<span class=\"_ _3\"></span>eceivables this </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs2d1\">is becaus<span class=\"_ _0\"></span>e they meet the criteria s<span class=\"_ _0\"></span>et out under IFRS 9, bein<span class=\"_ _0\"></span>g assets held within a business </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2d2\">model that giv<span class=\"_ _0\"></span>e rise to contr<span class=\"_ _0\"></span>actual cash flow<span class=\"_ _0\"></span>s and are solely pa<span class=\"_ _0\"></span>yments of principal and </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2d3\">inter<span class=\"_ _3\"></span>est (\u201cSPPI\u201d). If the arrangem<span class=\"_ _0\"></span>ent constitut<span class=\"_ _0\"></span>es a financing transaction, f<span class=\"_ _3\"></span>or example if </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs2d4\">payment is de<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed beyon<span class=\"_ _0\"></span>d normal business terms, then it is me<span class=\"_ _0\"></span>asured a<span class=\"_ _0\"></span>t the pres<span class=\"_ _0\"></span>ent </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2d5\">value o<span class=\"_ _0\"></span>f futur<span class=\"_ _0\"></span>e payments discoun<span class=\"_ _0\"></span>ted at a mark<span class=\"_ _0\"></span>et rat<span class=\"_ _0\"></span>e of inter<span class=\"_ _0\"></span>est f<span class=\"_ _0\"></span>or a similar debt </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2d6\">instrument.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2d7\">F<span class=\"_ _0\"></span>or trade r<span class=\"_ _0\"></span>eceivables, the Gr<span class=\"_ _0\"></span>oup applies a simplified appr<span class=\"_ _0\"></span>oach in calculatin<span class=\"_ _0\"></span>g ECLs. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2d8\">Ther<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ore, the G<span class=\"_ _0\"></span>roup does no<span class=\"_ _0\"></span>t track chang<span class=\"_ _0\"></span>es in credit risk, b<span class=\"_ _0\"></span>ut instead r<span class=\"_ _0\"></span>ecognises a lo<span class=\"_ _0\"></span>ss </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2d9\">allowanc<span class=\"_ _0\"></span>e based on lif<span class=\"_ _0\"></span>etime ECLs at each r<span class=\"_ _3\"></span>eporting date. The G<span class=\"_ _0\"></span>roup has e<span class=\"_ _0\"></span>stablished </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2da\">a pr<span class=\"_ _0\"></span>ovision matrix that is bas<span class=\"_ _0\"></span>ed on its historical cr<span class=\"_ _0\"></span>edit loss experience, adju<span class=\"_ _0\"></span>sted f<span class=\"_ _0\"></span>or </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2db\">f<span class=\"_ _0\"></span>orward-lookin<span class=\"_ _0\"></span>g factor<span class=\"_ _0\"></span>s specific to the debt<span class=\"_ _0\"></span>ors and the economic en<span class=\"_ _0\"></span>vironmen<span class=\"_ _0\"></span>t.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls55 ws89 gs2dc\">When a <span class=\"_ _0\"></span>trade r<span class=\"_ _3\"></span>eceivable is cr<span class=\"_ _0\"></span>edit impair<span class=\"_ _0\"></span>ed, it is <span class=\"_ _0\"></span>written o<span class=\"_ _0\"></span>ff agains<span class=\"_ _0\"></span>t trade r<span class=\"_ _3\"></span>eceivables and <span class=\"_ _0\"></span>the<span class=\"_ _2\"></span> </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls55 ws89 gs2dd\">amount <span class=\"_ _0\"></span>of the lo<span class=\"_ _0\"></span>ss is r<span class=\"_ _0\"></span>ecognised in <span class=\"_ _0\"></span>the stat<span class=\"_ _0\"></span>ement of <span class=\"_ _0\"></span>comprehensiv<span class=\"_ _0\"></span>e income. <span class=\"_ _0\"></span>Subsequent </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls55 ws89 gs2de\">r<span class=\"_ _0\"></span>ecoveries <span class=\"_ _0\"></span>of am<span class=\"_ _0\"></span>ounts pr<span class=\"_ _0\"></span>eviously <span class=\"_ _0\"></span>written <span class=\"_ _0\"></span>off ar<span class=\"_ _0\"></span>e cr<span class=\"_ _0\"></span>edited <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>statement <span class=\"_ _0\"></span>of c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span> </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls55 ws89 gs2df\">income. <span class=\"_ _0\"></span>In line with the <span class=\"_ _0\"></span>Gro<span class=\"_ _0\"></span>up\u2019s historical e<span class=\"_ _0\"></span>xperience, and a<span class=\"_ _0\"></span>fter c<span class=\"_ _0\"></span>onsideration o<span class=\"_ _0\"></span>f curr<span class=\"_ _0\"></span>ent </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls55 ws89 gs2e0\">cr<span class=\"_ _0\"></span>edit exposur<span class=\"_ _3\"></span>es, the Gr<span class=\"_ _0\"></span>oup does <span class=\"_ _0\"></span>not expe<span class=\"_ _0\"></span>ct to inc<span class=\"_ _0\"></span>ur any significant <span class=\"_ _0\"></span>credit <span class=\"_ _0\"></span>losses and <span class=\"_ _0\"></span>has<span class=\"_ _2\"></span> </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls55 ws89 gs2e1\">not <span class=\"_ _0\"></span>reco<span class=\"_ _0\"></span>gnised any e<span class=\"_ _0\"></span>xpected cr<span class=\"_ _0\"></span>edit loss<span class=\"_ _0\"></span>es (\u201cECLs\u201d) in <span class=\"_ _0\"></span>the curr<span class=\"_ _0\"></span>ent or pr<span class=\"_ _0\"></span>evious <span class=\"_ _0\"></span>period. The </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls55 ws89 gs2e2\">Gr<span class=\"_ _0\"></span>oup incurr<span class=\"_ _0\"></span>ed a b<span class=\"_ _0\"></span>ad debt <span class=\"_ _0\"></span>expense o<span class=\"_ _0\"></span>f \u00a3419,000 (2024: \u00a3nil).<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs2ea\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2eb\">The Gr<span class=\"_ _0\"></span>oup may ent<span class=\"_ _0\"></span>er into placemen<span class=\"_ _0\"></span>t agency agr<span class=\"_ _0\"></span>eements with pr<span class=\"_ _0\"></span>oviders wh<span class=\"_ _0\"></span>o will seek </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2ec\">to r<span class=\"_ _0\"></span>aise invest<span class=\"_ _0\"></span>or monies. Wher<span class=\"_ _0\"></span>e placement ag<span class=\"_ _0\"></span>ency fee<span class=\"_ _0\"></span>s are incr<span class=\"_ _0\"></span>emental to ob<span class=\"_ _0\"></span>taining, </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs2ed\">extendin<span class=\"_ _0\"></span>g or modifying a contra<span class=\"_ _0\"></span>ct with a customer<span class=\"_ _3\"></span>, these f<span class=\"_ _0\"></span>ees ar<span class=\"_ _0\"></span>e capitalised and then </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs2ee\">expensed on a sy<span class=\"_ _0\"></span>stematic basis consist<span class=\"_ _0\"></span>ent with the pat<span class=\"_ _0\"></span>tern of trans<span class=\"_ _0\"></span>fer o<span class=\"_ _0\"></span>f the services </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2ef\">to which the asse<span class=\"_ _0\"></span>t relat<span class=\"_ _0\"></span>es. Wher<span class=\"_ _0\"></span>e placement agen<span class=\"_ _0\"></span>cy fees ar<span class=\"_ _3\"></span>e not consider<span class=\"_ _0\"></span>ed to be </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2f0\">incr<span class=\"_ _0\"></span>emental, these ar<span class=\"_ _0\"></span>e expensed as the<span class=\"_ _0\"></span>y are incurr<span class=\"_ _3\"></span>ed. Capitalised placement f<span class=\"_ _3\"></span>ees </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2f1\">ar<span class=\"_ _0\"></span>e<span class=\"_ gs8\"> </span>included within contr<span class=\"_ _0\"></span>act costs.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2f2\">Re<span class=\"_ _0\"></span>tainer amounts paid to plac<span class=\"_ _0\"></span>ement agents ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>ecognised as an asset. W<span class=\"_ _0\"></span>here the </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs2f3\">placement a<span class=\"_ _0\"></span>gent is succe<span class=\"_ _0\"></span>ssful in obtaining a c<span class=\"_ _0\"></span>ontract with a cu<span class=\"_ _0\"></span>stomer<span class=\"_ _0\"></span>, the r<span class=\"_ _0\"></span>etainer </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2f4\">amounts ar<span class=\"_ _3\"></span>e offset a<span class=\"_ _0\"></span>gainst the gr<span class=\"_ _0\"></span>oss placement ag<span class=\"_ _0\"></span>ency fee<span class=\"_ _0\"></span>s when incurr<span class=\"_ _0\"></span>ed. If </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2f5\">unsucce<span class=\"_ _0\"></span>ssful, the r<span class=\"_ _0\"></span>etainer amounts ar<span class=\"_ _0\"></span>e expensed. </div><div class=\"t m1 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs304\">Amortised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs305\">The amortised c<span class=\"_ _0\"></span>ost of a financial asse<span class=\"_ _0\"></span>t is the amount at which the financial asse<span class=\"_ _0\"></span>t is </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs306\">measur<span class=\"_ _3\"></span>ed at initial rec<span class=\"_ _0\"></span>ognition, minus principal r<span class=\"_ _0\"></span>epayments, plus or minu<span class=\"_ _0\"></span>s the cumulative </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs307\">amortisation usin<span class=\"_ _0\"></span>g the eff<span class=\"_ _0\"></span>ective inter<span class=\"_ _3\"></span>est method of an<span class=\"_ _0\"></span>y differ<span class=\"_ _3\"></span>ence between the initial </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs308\">amount r<span class=\"_ _0\"></span>ecognised an<span class=\"_ _0\"></span>d the maturity amount, minu<span class=\"_ _0\"></span>s any red<span class=\"_ _0\"></span>uction for impairm<span class=\"_ _0\"></span>ent. </div><div class=\"t m1 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs309\">Der<span class=\"_ _0\"></span>ecognition<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs30a\">The Gr<span class=\"_ _0\"></span>oup der<span class=\"_ _0\"></span>ecognises a financial asse<span class=\"_ _0\"></span>t when the contra<span class=\"_ _0\"></span>ctual rights t<span class=\"_ _0\"></span>o the cash flows </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs30b\">fr<span class=\"_ _0\"></span>om the asset expir<span class=\"_ _0\"></span>e, or it transf<span class=\"_ _0\"></span>ers the righ<span class=\"_ _0\"></span>ts to r<span class=\"_ _0\"></span>eceive the con<span class=\"_ _0\"></span>tractual cash flo<span class=\"_ _0\"></span>ws </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs30c\">in a transac<span class=\"_ _0\"></span>tion in which substantially all o<span class=\"_ _0\"></span>f the risks and r<span class=\"_ _0\"></span>eward<span class=\"_ _0\"></span>s of owner<span class=\"_ _0\"></span>ship of </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs30d\">the financial asset ar<span class=\"_ _3\"></span>e transf<span class=\"_ _0\"></span>erred or in which the G<span class=\"_ _0\"></span>roup neith<span class=\"_ _0\"></span>er transf<span class=\"_ _0\"></span>ers nor r<span class=\"_ _0\"></span>etains </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs30e\">substan<span class=\"_ _0\"></span>tially all of the risks and r<span class=\"_ _0\"></span>ewar<span class=\"_ _0\"></span>ds of o<span class=\"_ _0\"></span>wnership and does no<span class=\"_ _0\"></span>t re<span class=\"_ _0\"></span>tain contr<span class=\"_ _0\"></span>ol of the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs30f\">financial asset. O<span class=\"_ _0\"></span>n derecognition o<span class=\"_ _0\"></span>f a financial asset, the diff<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ence between the carryin<span class=\"_ _0\"></span>g </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs310\">amount o<span class=\"_ _0\"></span>f the asset (or the carrying amo<span class=\"_ _0\"></span>unt allocated to th<span class=\"_ _0\"></span>e portion of the asset tha<span class=\"_ _0\"></span>t is </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs311\">der<span class=\"_ _0\"></span>ecognised) and the c<span class=\"_ _0\"></span>onsideration r<span class=\"_ _0\"></span>eceived (includin<span class=\"_ _0\"></span>g any new asset ob<span class=\"_ _0\"></span>tained less any </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs312\">new liability assumed<span class=\"_ _0\"></span>) is reco<span class=\"_ _0\"></span>gnised in the statemen<span class=\"_ _0\"></span>t of compr<span class=\"_ _0\"></span>ehensive income.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs313\">Any int<span class=\"_ _0\"></span>eres<span class=\"_ _0\"></span>t in such transf<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed financial assets that is cr<span class=\"_ _3\"></span>eated or r<span class=\"_ _0\"></span>etained by the G<span class=\"_ _0\"></span>roup </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs314\">is<span class=\"_ gs8\"> </span>r<span class=\"_ _0\"></span>ecognised as a separ<span class=\"_ _0\"></span>ate asset or liability. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs315\">Pr<span class=\"_ _0\"></span>epayments arise wher<span class=\"_ _3\"></span>e the Group pa<span class=\"_ _0\"></span>ys cash in advanc<span class=\"_ _0\"></span>e for service<span class=\"_ _0\"></span>s. As the service </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs316\">is pr<span class=\"_ _0\"></span>ovided, the pr<span class=\"_ _0\"></span>epayment is r<span class=\"_ _0\"></span>educed, and the oper<span class=\"_ _0\"></span>ating expense is r<span class=\"_ _3\"></span>ecognised in the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs317\">stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive incom<span class=\"_ _0\"></span>e.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs324\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs325\">Cash and cash equivalen<span class=\"_ _0\"></span>ts comprise cash at banks an<span class=\"_ _0\"></span>d on hand and short-term highly </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs326\">liquid deposits with a maturity o<span class=\"_ _0\"></span>f thre<span class=\"_ _0\"></span>e months or less.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs339\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs33a\">Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs are r<span class=\"_ _3\"></span>ecognised initially at fair valu<span class=\"_ _0\"></span>e, net of tr<span class=\"_ _0\"></span>ansaction costs </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs33b\">incurr<span class=\"_ _0\"></span>ed. Loans and borr<span class=\"_ _3\"></span>owings ar<span class=\"_ _0\"></span>e subsequen<span class=\"_ _0\"></span>tly carried at amortised cost; an<span class=\"_ _0\"></span>y </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs33c\">diff<span class=\"_ _0\"></span>erence b<span class=\"_ _0\"></span>etween the pr<span class=\"_ _0\"></span>oceeds (net o<span class=\"_ _0\"></span>f transaction co<span class=\"_ _0\"></span>sts) and the r<span class=\"_ _0\"></span>edemption value </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs33d\">is r<span class=\"_ _0\"></span>ecognised as finance e<span class=\"_ _0\"></span>xpenses in the statemen<span class=\"_ _0\"></span>t of compr<span class=\"_ _0\"></span>ehensive income o<span class=\"_ _0\"></span>ver the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs33e\">period of the borr<span class=\"_ _3\"></span>owings using the e<span class=\"_ _0\"></span>ffe<span class=\"_ _0\"></span>ctive inter<span class=\"_ _0\"></span>est meth<span class=\"_ _0\"></span>od.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs33f\">Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs are der<span class=\"_ _3\"></span>ecognised fr<span class=\"_ _0\"></span>om the statemen<span class=\"_ _0\"></span>t of financial position when the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs340\">obligation specified in th<span class=\"_ _0\"></span>e contract is dis<span class=\"_ _0\"></span>charged, can<span class=\"_ _0\"></span>celled or expir<span class=\"_ _0\"></span>ed. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs341\">The diff<span class=\"_ _0\"></span>eren<span class=\"_ _0\"></span>ce between the carrying am<span class=\"_ _0\"></span>ount of a financial liability that h<span class=\"_ _0\"></span>as been </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs342\">extinguishe<span class=\"_ _0\"></span>d or transf<span class=\"_ _0\"></span>erred t<span class=\"_ _0\"></span>o another party and the consider<span class=\"_ _0\"></span>ation paid, including an<span class=\"_ _0\"></span>y </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs343\">non-cash asset<span class=\"_ _0\"></span>s transf<span class=\"_ _0\"></span>erred or liabilities ass<span class=\"_ _0\"></span>umed, is rec<span class=\"_ _0\"></span>ognised in the statem<span class=\"_ _0\"></span>ent of </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs344\">compr<span class=\"_ _0\"></span>ehensive income as finan<span class=\"_ _0\"></span>ce expenses. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs345\">Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs are classified as c<span class=\"_ _0\"></span>urrent liabilitie<span class=\"_ _0\"></span>s unless the Gr<span class=\"_ _0\"></span>oup has an </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs346\">unconditional righ<span class=\"_ _0\"></span>t to def<span class=\"_ _0\"></span>er settlem<span class=\"_ _0\"></span>ent of the liability f<span class=\"_ _0\"></span>or at least 12 month<span class=\"_ _0\"></span>s after the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs347\">r<span class=\"_ _0\"></span>eporting period. </div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs349\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs34a\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de and other payable<span class=\"_ _0\"></span>s are r<span class=\"_ _0\"></span>ecognised initially a<span class=\"_ _0\"></span>t transaction price plus a<span class=\"_ _0\"></span>ttributable </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs34b\">transac<span class=\"_ _0\"></span>tion costs. Subsequ<span class=\"_ _0\"></span>ent to initial r<span class=\"_ _0\"></span>ecognition they ar<span class=\"_ _0\"></span>e measur<span class=\"_ _0\"></span>ed at amortised co<span class=\"_ _0\"></span>st </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs34c\">using the e<span class=\"_ _0\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est method.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs34d\">Amortised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs34e\">The amortised c<span class=\"_ _0\"></span>ost of a financial liability is the amoun<span class=\"_ _0\"></span>t at which the financial liability is </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs34f\">measur<span class=\"_ _3\"></span>ed at initial rec<span class=\"_ _0\"></span>ognition, minus principal r<span class=\"_ _0\"></span>epayments, plus or minu<span class=\"_ _0\"></span>s the cumulative </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs350\">amortisation usin<span class=\"_ _0\"></span>g the eff<span class=\"_ _0\"></span>ective inter<span class=\"_ _3\"></span>est method of an<span class=\"_ _0\"></span>y differ<span class=\"_ _3\"></span>ence between the initial </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs351\">amount r<span class=\"_ _0\"></span>ecognised an<span class=\"_ _0\"></span>d the maturity amount. </div><div class=\"t m1 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs352\">Der<span class=\"_ _0\"></span>ecognition<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs353\">The Compan<span class=\"_ _0\"></span>y dereco<span class=\"_ _0\"></span>gnises a financial liability when its contr<span class=\"_ _0\"></span>actual obligations ar<span class=\"_ _3\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs354\">dischar<span class=\"_ _0\"></span>ged or cancelled or expir<span class=\"_ _3\"></span>e.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs367\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs368\">Applying IFRS 16, f<span class=\"_ _3\"></span>or all leases, the Gr<span class=\"_ _0\"></span>oup:</div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs369\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Recognises righ<span class=\"_ _0\"></span>t-of-u<span class=\"_ _0\"></span>se assets and lease liabilities in th<span class=\"_ _0\"></span>e statement o<span class=\"_ _0\"></span>f financial position, initially measur<span class=\"_ _0\"></span>ed at the pr<span class=\"_ _0\"></span>esent valu<span class=\"_ _0\"></span>e of the futur<span class=\"_ _3\"></span>e lease payments</span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs36a\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Recognises depr<span class=\"_ _3\"></span>eciation of right-o<span class=\"_ _0\"></span>f-use asse<span class=\"_ _0\"></span>ts and inter<span class=\"_ _0\"></span>est on lease liabilities in the s<span class=\"_ _0\"></span>tatement o<span class=\"_ _0\"></span>f compreh<span class=\"_ _0\"></span>ensive income</span></span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs36b\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Separates the t<span class=\"_ _0\"></span>otal amount o<span class=\"_ _0\"></span>f cash paid into a principal portion and in<span class=\"_ _0\"></span>tere<span class=\"_ _0\"></span>st (pres<span class=\"_ _0\"></span>ented within financing activitie<span class=\"_ _0\"></span>s) in the cash flow sta<span class=\"_ _0\"></span>tement<span class=\"_ _2d2\"> </span></span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs36c\">Righ<span class=\"_ _0\"></span>t-of-use ass<span class=\"_ _0\"></span>ets are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at cost less acc<span class=\"_ _0\"></span>umulated depr<span class=\"_ _0\"></span>eciation and impairment lo<span class=\"_ _0\"></span>sses. The carrying value is als<span class=\"_ _0\"></span>o adjusted f<span class=\"_ _0\"></span>or any r<span class=\"_ _0\"></span>emeasur<span class=\"_ _0\"></span>ement of the le<span class=\"_ _0\"></span>ase liability. The lease </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs36d\">liability is measur<span class=\"_ _0\"></span>ed in subsequ<span class=\"_ _0\"></span>ent periods using the e<span class=\"_ _0\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est rat<span class=\"_ _0\"></span>e method and adjus<span class=\"_ _0\"></span>ted for le<span class=\"_ _0\"></span>ase payments.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs36e\">The carrying amo<span class=\"_ _0\"></span>unt of lease liabilities is r<span class=\"_ _3\"></span>emeasur<span class=\"_ _0\"></span>ed if there is a modific<span class=\"_ _0\"></span>ation, a change in the lease t<span class=\"_ _0\"></span>erm, a change in the lease pa<span class=\"_ _0\"></span>yments (e.g. changes t<span class=\"_ _0\"></span>o futur<span class=\"_ _0\"></span>e payments r<span class=\"_ _0\"></span>esulting fr<span class=\"_ _3\"></span>om a </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs36f\">change in an inde<span class=\"_ _0\"></span>x or rate u<span class=\"_ _0\"></span>sed to determine s<span class=\"_ _0\"></span>uch lease payments<span class=\"_ _0\"></span>) or a change in the assessmen<span class=\"_ _0\"></span>t of an option to pur<span class=\"_ _0\"></span>chase the under<span class=\"_ _0\"></span>lying asset. If the lease m<span class=\"_ _0\"></span>odification re<span class=\"_ _0\"></span>sults in one or mor<span class=\"_ _0\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs370\">additional assets bein<span class=\"_ _0\"></span>g leased f<span class=\"_ _0\"></span>or an amount commensur<span class=\"_ _0\"></span>ate with the standalon<span class=\"_ _0\"></span>e price for the a<span class=\"_ _0\"></span>dditional right-of<span class=\"_ _0\"></span>-use obtained, th<span class=\"_ _0\"></span>e modification is accoun<span class=\"_ _0\"></span>ted for as a s<span class=\"_ _0\"></span>eparate leas<span class=\"_ _0\"></span>e. In all other </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs371\">cases, wher<span class=\"_ _3\"></span>e the lease modification incr<span class=\"_ _0\"></span>eases the sc<span class=\"_ _0\"></span>ope of the lease (e.g. chan<span class=\"_ _0\"></span>ge in the lease term<span class=\"_ _0\"></span>), the lease liability is r<span class=\"_ _0\"></span>emeasur<span class=\"_ _0\"></span>ed using the discount r<span class=\"_ _0\"></span>ate applicable on the modific<span class=\"_ _0\"></span>ation date.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs372\">Le<span class=\"_ _0\"></span>ase incentives (e.g. r<span class=\"_ _3\"></span>ent-free period<span class=\"_ _0\"></span>s) are r<span class=\"_ _3\"></span>ecognised as part of the m<span class=\"_ _0\"></span>easur<span class=\"_ _0\"></span>ement of the righ<span class=\"_ _0\"></span>t-of-use ass<span class=\"_ _0\"></span>ets and lease liabilities. Sh<span class=\"_ _0\"></span>ort-term leases (lease t<span class=\"_ _0\"></span>erm of 12 months or<span class=\"_ gs8\"> </span>le<span class=\"_ _0\"></span>ss) and leases </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs373\">of lo<span class=\"_ _0\"></span>w-value assets ar<span class=\"_ _0\"></span>e expensed on a str<span class=\"_ _0\"></span>aight-line basis o<span class=\"_ _0\"></span>ver the term of th<span class=\"_ _0\"></span>e lease. This expense is pr<span class=\"_ _0\"></span>esente<span class=\"_ _0\"></span>d within administrative e<span class=\"_ _0\"></span>xpenses in the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _0\"></span>ome.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs374\">The cos<span class=\"_ _0\"></span>t of any contr<span class=\"_ _0\"></span>actual r<span class=\"_ _0\"></span>equir<span class=\"_ _0\"></span>ements to dismantle, r<span class=\"_ _0\"></span>emov<span class=\"_ _0\"></span>e or rest<span class=\"_ _0\"></span>ore the le<span class=\"_ _0\"></span>ased asset, typically dilapidations, ar<span class=\"_ _3\"></span>e included in the initial r<span class=\"_ _0\"></span>ecognition of righ<span class=\"_ _0\"></span>t-of-use ass<span class=\"_ _0\"></span>ets. The liability of the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs375\">cost is r<span class=\"_ _3\"></span>ecognised as dilapidation pr<span class=\"_ _0\"></span>ovisions (see no<span class=\"_ _0\"></span>te 24).<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs377\">The Gr<span class=\"_ _0\"></span>oup\u2019s lease arr<span class=\"_ _0\"></span>angements primarily consist o<span class=\"_ _0\"></span>f operating le<span class=\"_ _0\"></span>ases r<span class=\"_ _0\"></span>elating to offic<span class=\"_ _0\"></span>e space. The leases ar<span class=\"_ _0\"></span>e typically of t<span class=\"_ _0\"></span>en years\u2019 d<span class=\"_ _0\"></span>uration.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs378\">During the y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, the Gro<span class=\"_ _0\"></span>up signed an extension of th<span class=\"_ _0\"></span>e leased offices in T<span class=\"_ _0\"></span>he Shar<span class=\"_ _0\"></span>d for a further t<span class=\"_ _0\"></span>en year period, which included a leas<span class=\"_ _0\"></span>e incentive in the f<span class=\"_ _0\"></span>orm of a r<span class=\"_ _0\"></span>ent-fr<span class=\"_ _0\"></span>ee period. The change in th<span class=\"_ _0\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs379\">lease term h<span class=\"_ _0\"></span>as been account<span class=\"_ _0\"></span>ed for as a lease m<span class=\"_ _0\"></span>odification under IFRS 16. The leas<span class=\"_ _0\"></span>e liability has been reme<span class=\"_ _0\"></span>asured, with th<span class=\"_ _0\"></span>e right-of<span class=\"_ _0\"></span>-use asset being adju<span class=\"_ _0\"></span>sted by the same am<span class=\"_ _0\"></span>ount. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs37a\">Set out b<span class=\"_ _0\"></span>elow are th<span class=\"_ _0\"></span>e carrying amounts of th<span class=\"_ _0\"></span>e right-of<span class=\"_ _0\"></span>-use assets r<span class=\"_ _0\"></span>ecognised and associa<span class=\"_ _0\"></span>ted lease liabilities (include<span class=\"_ _0\"></span>d under curren<span class=\"_ _0\"></span>t and non-curr<span class=\"_ _0\"></span>ent liabilities) toge<span class=\"_ _0\"></span>ther with their movem<span class=\"_ _0\"></span>ents over </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs37b\">the period.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs387\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs388\">Conting<span class=\"_ _0\"></span>ent consideration pa<span class=\"_ _0\"></span>yable is measur<span class=\"_ _0\"></span>ed at fair value a<span class=\"_ _0\"></span>t acquisition and assessed annu<span class=\"_ _0\"></span>ally with particular re<span class=\"_ _0\"></span>fer<span class=\"_ _0\"></span>ence to the c<span class=\"_ _0\"></span>onditions upon which the consideration is c<span class=\"_ _0\"></span>ontingent. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs389\">F<span class=\"_ _0\"></span>air<span class=\"_ gs8\"> </span>value mov<span class=\"_ _0\"></span>ements in the year ar<span class=\"_ _3\"></span>e recognis<span class=\"_ _0\"></span>ed in the statemen<span class=\"_ _0\"></span>t of compr<span class=\"_ _0\"></span>ehensive income.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs38a\">Remun<span class=\"_ _0\"></span>eration f<span class=\"_ _0\"></span>or post-combination s<span class=\"_ _0\"></span>ervices is the liability that arises fr<span class=\"_ _0\"></span>om accoun<span class=\"_ _0\"></span>ting for con<span class=\"_ _0\"></span>tingent consider<span class=\"_ _0\"></span>ation payments to s<span class=\"_ _0\"></span>ellers which ar<span class=\"_ _0\"></span>e subject to f<span class=\"_ _0\"></span>orfeit<span class=\"_ _0\"></span>ure if the seller c<span class=\"_ _0\"></span>eases to be </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs38b\">employe<span class=\"_ _0\"></span>d and are pa<span class=\"_ _0\"></span>yable in cash; this consideration is ac<span class=\"_ _0\"></span>counted f<span class=\"_ _0\"></span>or as long-term emplo<span class=\"_ _0\"></span>yee benefits under IA<span class=\"_ _0\"></span>S 19. The liabilities will be expensed ov<span class=\"_ _0\"></span>er the def<span class=\"_ _0\"></span>erral period and ar<span class=\"_ _0\"></span>e included </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs38c\">in staff co<span class=\"_ _0\"></span>sts \u2013 acquisitions.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs3dc\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3dd\">Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax is rec<span class=\"_ _0\"></span>ognised based on diff<span class=\"_ _0\"></span>eren<span class=\"_ _0\"></span>ces between the carryin<span class=\"_ _0\"></span>g value of assets </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3de\">and liabilities f<span class=\"_ _0\"></span>or accountin<span class=\"_ _0\"></span>g purposes and their tax value<span class=\"_ _0\"></span>s (see note 11). De<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed tax </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3df\">liabilities ar<span class=\"_ _0\"></span>e generally r<span class=\"_ _0\"></span>ecognised f<span class=\"_ _3\"></span>or all taxable temporary diff<span class=\"_ _3\"></span>erence<span class=\"_ _0\"></span>s and deferr<span class=\"_ _3\"></span>ed </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs3e0\">tax asset<span class=\"_ _0\"></span>s are only r<span class=\"_ _0\"></span>ecognised t<span class=\"_ _0\"></span>o the extent that th<span class=\"_ _0\"></span>e Group c<span class=\"_ _0\"></span>onsiders them to be </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3e1\">r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able, which is determined b<span class=\"_ _0\"></span>y ref<span class=\"_ _3\"></span>erence t<span class=\"_ _0\"></span>o estimates tha<span class=\"_ _0\"></span>t futur<span class=\"_ _0\"></span>e taxable pr<span class=\"_ _0\"></span>ofits </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3e2\">will<span class=\"_ gs8\"> </span>be available ag<span class=\"_ _0\"></span>ainst which deductible tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _3\"></span>ences can be utilised. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3e3\">The carrying amo<span class=\"_ _0\"></span>unt of def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets is r<span class=\"_ _0\"></span>eviewed at e<span class=\"_ _0\"></span>ach statemen<span class=\"_ _0\"></span>t of financial </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3e4\">position dat<span class=\"_ _0\"></span>e and red<span class=\"_ _0\"></span>uced to the ext<span class=\"_ _0\"></span>ent that it is no longer pr<span class=\"_ _3\"></span>obable that sufficient </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3e5\">taxable pr<span class=\"_ _0\"></span>ofits will be a<span class=\"_ _0\"></span>vailable to allow all or part of th<span class=\"_ _0\"></span>e asset to be r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>ered. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3e6\">Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets and liabilities ar<span class=\"_ _0\"></span>e off<span class=\"_ _0\"></span>set when ther<span class=\"_ _0\"></span>e is a legally enf<span class=\"_ _0\"></span>orc<span class=\"_ _0\"></span>eable right to </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3e7\">set o<span class=\"_ _0\"></span>ff curren<span class=\"_ _0\"></span>t tax assets agains<span class=\"_ _0\"></span>t curren<span class=\"_ _0\"></span>t tax liabilities and when they r<span class=\"_ _0\"></span>elate to in<span class=\"_ _0\"></span>come </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs3e8\">tax<span class=\"_ _0\"></span>es levied by the same ta<span class=\"_ _0\"></span>xation authority and the G<span class=\"_ _0\"></span>roup in<span class=\"_ _0\"></span>tends to se<span class=\"_ _0\"></span>ttle its curr<span class=\"_ _0\"></span>ent </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3e9\">tax<span class=\"_ gs8\"> </span>asset<span class=\"_ _0\"></span>s and liabilities on a net basis.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs3ea\">Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets and liabilities ar<span class=\"_ _0\"></span>e measur<span class=\"_ _0\"></span>ed at the tax r<span class=\"_ _0\"></span>ates tha<span class=\"_ _0\"></span>t are expec<span class=\"_ _0\"></span>ted to </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs3eb\">apply to the period when the ass<span class=\"_ _0\"></span>et is re<span class=\"_ _0\"></span>alised or the liability is set<span class=\"_ _0\"></span>tled, based on tax ra<span class=\"_ _0\"></span>tes </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3ec\">(and tax legisla<span class=\"_ _0\"></span>tion) that hav<span class=\"_ _0\"></span>e been enacted or subs<span class=\"_ _0\"></span>tantively enacte<span class=\"_ _0\"></span>d at the statemen<span class=\"_ _0\"></span>t of </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3ed\">financial position dat<span class=\"_ _0\"></span>e.<span class=\"_ _2d2\"> </span></div>Accounting policy:<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup opera<span class=\"_ _0\"></span>tes a defined c<span class=\"_ _0\"></span>ontribution pension plan under which the Gr<span class=\"_ _0\"></span>oup pays fix<span class=\"_ _0\"></span>ed contributions t<span class=\"_ _0\"></span>o a third party<span class=\"_ _0\"></span>. The Gr<span class=\"_ _0\"></span>oup has no legal or cons<span class=\"_ _0\"></span>tructive obligations t<span class=\"_ _0\"></span>o pay further contribu<span class=\"_ _0\"></span>tions if the fund does not hold s<span class=\"_ _0\"></span>ufficient assets to pa<span class=\"_ _0\"></span>y all employees the b<span class=\"_ _0\"></span>enefits r<span class=\"_ _0\"></span>elating to employ<span class=\"_ _0\"></span>ee service in the curr<span class=\"_ _0\"></span>ent and prior periods.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup has no further pa<span class=\"_ _0\"></span>yment obligations onc<span class=\"_ _0\"></span>e the contributions ha<span class=\"_ _0\"></span>ve been paid. The contribu<span class=\"_ _0\"></span>tions are r<span class=\"_ _0\"></span>ecognised as an emplo<span class=\"_ _0\"></span>yee benefit e<span class=\"_ _0\"></span>xpense when they ar<span class=\"_ _0\"></span>e due.<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Or<span class=\"_ _0\"></span>dinary Shar<span class=\"_ _0\"></span>es are classified as equity<span class=\"_ _0\"></span>. Increm<span class=\"_ _0\"></span>ental costs dir<span class=\"_ _0\"></span>ectly at<span class=\"_ _0\"></span>tributable to the issue o<span class=\"_ _0\"></span>f new shar<span class=\"_ _0\"></span>es ar<span class=\"_ _0\"></span>e shown in shar<span class=\"_ _0\"></span>e premium as a dedu<span class=\"_ _0\"></span>ction from the pr<span class=\"_ _3\"></span>oceeds<span class=\"_ _2d2\"> </span><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs3fc\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3fd\">The Gr<span class=\"_ _0\"></span>oup can issue shar<span class=\"_ _3\"></span>es to employee<span class=\"_ _0\"></span>s that are s<span class=\"_ _0\"></span>ubject to f<span class=\"_ _0\"></span>orfeitur<span class=\"_ _3\"></span>e if the employee </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3fe\">ceases t<span class=\"_ _0\"></span>o be employed b<span class=\"_ _0\"></span>y the Gro<span class=\"_ _0\"></span>up for a specified time period. S<span class=\"_ _0\"></span>uch shares ar<span class=\"_ _3\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3ff\">r<span class=\"_ _0\"></span>ecognised at co<span class=\"_ _0\"></span>st and are pr<span class=\"_ _3\"></span>esented in the sta<span class=\"_ _0\"></span>tement of finan<span class=\"_ _0\"></span>cial position as a deduction </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs400\">fr<span class=\"_ _0\"></span>om equity.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs402\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs403\">Or<span class=\"_ _0\"></span>dinary Shar<span class=\"_ _0\"></span>es issued by the G<span class=\"_ _0\"></span>roup ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>ecognised at the pr<span class=\"_ _0\"></span>oceeds abo<span class=\"_ _0\"></span>ve the nominal </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs404\">value being cr<span class=\"_ _3\"></span>edited to the shar<span class=\"_ _0\"></span>e pr<span class=\"_ _0\"></span>emium account (net o<span class=\"_ _0\"></span>f the dir<span class=\"_ _0\"></span>ect costs of iss<span class=\"_ _0\"></span>ue). </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs405\">Any<span class=\"_ gs8\"> </span>ex<span class=\"_ _0\"></span>cess incurr<span class=\"_ _3\"></span>ed from sale o<span class=\"_ _0\"></span>f treas<span class=\"_ _0\"></span>ury shares is debit<span class=\"_ _0\"></span>ed or credit<span class=\"_ _0\"></span>ed to the shar<span class=\"_ _0\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs406\">pr<span class=\"_ _0\"></span>emium account.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs408\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs409\">The Gr<span class=\"_ _0\"></span>oup opera<span class=\"_ _0\"></span>tes a trust f<span class=\"_ _0\"></span>or the purpose o<span class=\"_ _0\"></span>f satisfying certain shar<span class=\"_ _0\"></span>e awar<span class=\"_ _3\"></span>ds to </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs40a\">employe<span class=\"_ _0\"></span>es. Own share<span class=\"_ _0\"></span>s held are equity shar<span class=\"_ _3\"></span>es of the Compan<span class=\"_ _0\"></span>y acquired an<span class=\"_ _0\"></span>d held by this </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs40b\">trust. Su<span class=\"_ _0\"></span>ch shares ar<span class=\"_ _3\"></span>e recognis<span class=\"_ _0\"></span>ed at cost and ar<span class=\"_ _0\"></span>e pr<span class=\"_ _0\"></span>esented in the st<span class=\"_ _0\"></span>atement o<span class=\"_ _0\"></span>f financial </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs40c\">position as a deduc<span class=\"_ _0\"></span>tion from equity. No g<span class=\"_ _0\"></span>ain or loss is r<span class=\"_ _0\"></span>ecognised on the pur<span class=\"_ _0\"></span>chase, sale, </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs40d\">issue or canc<span class=\"_ _0\"></span>ellation of the Compan<span class=\"_ _0\"></span>y\u2019s own shar<span class=\"_ _0\"></span>es.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs40f\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs410\">T<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>easury shar<span class=\"_ _0\"></span>es held ar<span class=\"_ _0\"></span>e equity share<span class=\"_ _0\"></span>s of the Company a<span class=\"_ _0\"></span>cquired and h<span class=\"_ _0\"></span>eld by the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs411\">Company<span class=\"_ _0\"></span>. Such shar<span class=\"_ _0\"></span>es are r<span class=\"_ _3\"></span>ecognised at cos<span class=\"_ _0\"></span>t and are pr<span class=\"_ _0\"></span>esent<span class=\"_ _0\"></span>ed in the statement </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs412\">of financial po<span class=\"_ _0\"></span>sition as a deduction fr<span class=\"_ _0\"></span>om equity. No gain or loss is r<span class=\"_ _0\"></span>ecognised on th<span class=\"_ _0\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs413\">pur<span class=\"_ _0\"></span>chase, sale, issue or cancella<span class=\"_ _0\"></span>tion of the Company\u2019s o<span class=\"_ _0\"></span>wn share<span class=\"_ _0\"></span>s.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs415\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs416\">The shar<span class=\"_ _0\"></span>e-based paymen<span class=\"_ _0\"></span>t res<span class=\"_ _0\"></span>erve is used to r<span class=\"_ _0\"></span>ecognise the c<span class=\"_ _0\"></span>umulative fair valu<span class=\"_ _0\"></span>e of equity-set<span class=\"_ _0\"></span>tled share-b<span class=\"_ _0\"></span>ased payment tr<span class=\"_ _0\"></span>ansactions until such time as the r<span class=\"_ _3\"></span>elated equity instrument<span class=\"_ _0\"></span>s are </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs417\">ex<span class=\"_ _0\"></span>ercised, f<span class=\"_ _3\"></span>orfeited, or laps<span class=\"_ _0\"></span>e. When veste<span class=\"_ _0\"></span>d share options ar<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>ercised, the c<span class=\"_ _0\"></span>umulative amount pr<span class=\"_ _3\"></span>eviously r<span class=\"_ _0\"></span>ecognised in the shar<span class=\"_ _0\"></span>e-based paym<span class=\"_ _0\"></span>ent res<span class=\"_ _0\"></span>erve in re<span class=\"_ _0\"></span>spect of those options is </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs418\">transf<span class=\"_ _3\"></span>erred to r<span class=\"_ _3\"></span>etained earnings.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs43f\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs440\">Final dividend<span class=\"_ _0\"></span>s are r<span class=\"_ _0\"></span>ecor<span class=\"_ _0\"></span>ded in the financial stat<span class=\"_ _0\"></span>ements in the period in which they ar<span class=\"_ _0\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs441\">appr<span class=\"_ _0\"></span>oved by th<span class=\"_ _0\"></span>e Company\u2019s Shar<span class=\"_ _0\"></span>eholders. Int<span class=\"_ _0\"></span>erim dividends ar<span class=\"_ _0\"></span>e recor<span class=\"_ _3\"></span>ded in the period </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs442\">in which they ar<span class=\"_ _0\"></span>e appr<span class=\"_ _0\"></span>oved and paid.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs4b1\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4b2\">The Gr<span class=\"_ _0\"></span>oup r<span class=\"_ _0\"></span>ecognises busin<span class=\"_ _0\"></span>ess combinations (including ac<span class=\"_ _0\"></span>quisitions) when it considers </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs4b3\">that it has ob<span class=\"_ _0\"></span>tained contr<span class=\"_ _0\"></span>ol over a b<span class=\"_ _0\"></span>usiness, which could be an entity or separ<span class=\"_ _0\"></span>ate busin<span class=\"_ _0\"></span>ess </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs4b4\">within an entity (f<span class=\"_ _0\"></span>or example acquiring mana<span class=\"_ _0\"></span>gement contr<span class=\"_ _0\"></span>acts and hiring the te<span class=\"_ _0\"></span>am to service </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4b5\">those con<span class=\"_ _0\"></span>tracts). T<span class=\"_ _0\"></span>he consideration o<span class=\"_ _0\"></span>f the acquisition is measur<span class=\"_ _3\"></span>ed as the aggreg<span class=\"_ _0\"></span>ate of th<span class=\"_ _0\"></span>e </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs4b6\">fair value<span class=\"_ _0\"></span>s, at the date o<span class=\"_ _0\"></span>f exchang<span class=\"_ _0\"></span>e, of assets giv<span class=\"_ _0\"></span>en, liabilities incurr<span class=\"_ _0\"></span>ed or assumed, and </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4b7\">equity instrumen<span class=\"_ _0\"></span>ts issued by the Gr<span class=\"_ _3\"></span>oup in exchang<span class=\"_ _0\"></span>e for contr<span class=\"_ _3\"></span>ol of the acquir<span class=\"_ _0\"></span>ee. As per IFRS </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4b8\">3.B55(a) wher<span class=\"_ _0\"></span>e the cost o<span class=\"_ _0\"></span>f acquisition contains pa<span class=\"_ _0\"></span>yments that ar<span class=\"_ _0\"></span>e automatic<span class=\"_ _0\"></span>ally forf<span class=\"_ _0\"></span>eited </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs4b9\">if employment t<span class=\"_ _0\"></span>erminates, thes<span class=\"_ _0\"></span>e are acc<span class=\"_ _0\"></span>ounted f<span class=\"_ _0\"></span>or as remun<span class=\"_ _0\"></span>eration f<span class=\"_ _0\"></span>or post-combination </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4ba\">services and n<span class=\"_ _0\"></span>ot cost o<span class=\"_ _0\"></span>f the acquisition. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4bb\">The acquir<span class=\"_ _3\"></span>ee\u2019s identifiable assets, liabilities and con<span class=\"_ _0\"></span>tingent liabilities that m<span class=\"_ _0\"></span>eet the conditions </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4bc\">f<span class=\"_ _0\"></span>or reco<span class=\"_ _0\"></span>gnition under IFRS 3 ar<span class=\"_ _0\"></span>e recognis<span class=\"_ _0\"></span>ed at their fair value at th<span class=\"_ _0\"></span>e acquisition date.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs4bd\">Acquisition-r<span class=\"_ _0\"></span>elated c<span class=\"_ _0\"></span>osts are e<span class=\"_ _0\"></span>xpensed as incurr<span class=\"_ _0\"></span>ed and included in the sta<span class=\"_ _0\"></span>tement of </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4be\">compr<span class=\"_ _0\"></span>ehensive income.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs4bf\">Goodwill<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs4c0\">Goodwill arises thr<span class=\"_ _3\"></span>ough business combinations an<span class=\"_ _0\"></span>d repr<span class=\"_ _0\"></span>esents the e<span class=\"_ _0\"></span>xcess o<span class=\"_ _0\"></span>f the cost of </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4c1\">acquisition ov<span class=\"_ _0\"></span>er the Gr<span class=\"_ _0\"></span>oup\u2019s inter<span class=\"_ _0\"></span>est in the fair value o<span class=\"_ _0\"></span>f the identifiable assets, liabilitie<span class=\"_ _0\"></span>s and </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4c2\">conting<span class=\"_ _0\"></span>ent liabilities of a busine<span class=\"_ _0\"></span>ss at the date o<span class=\"_ _0\"></span>f acquisition. Goodwill is r<span class=\"_ _0\"></span>ecognised as an </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs4c3\">asset and me<span class=\"_ _0\"></span>asured a<span class=\"_ _0\"></span>t cost less acc<span class=\"_ _0\"></span>umulated impairment loss<span class=\"_ _0\"></span>es (see not<span class=\"_ _0\"></span>e 14 for further </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4c4\">explanation<span class=\"_ _0\"></span>). Where th<span class=\"_ _0\"></span>e fair value of the iden<span class=\"_ _0\"></span>tifiable assets and liabilities ex<span class=\"_ _0\"></span>ceeds the cos<span class=\"_ _0\"></span>t </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs4c5\">of ac<span class=\"_ _0\"></span>quisition, a gain on business combina<span class=\"_ _0\"></span>tion arises and is cre<span class=\"_ _0\"></span>dited to the stat<span class=\"_ _0\"></span>ement of </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4c6\">compr<span class=\"_ _0\"></span>ehensive income in th<span class=\"_ _0\"></span>e year of the ac<span class=\"_ _0\"></span>quisition.<span class=\"_ _2d2\"> </span></div><div class=\"t m2 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs522\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs523\">Advanc<span class=\"_ _0\"></span>es to staff (includin<span class=\"_ _0\"></span>g Partners o<span class=\"_ _0\"></span>f For<span class=\"_ _0\"></span>esight Gr<span class=\"_ _3\"></span>oup LLP) ar<span class=\"_ _0\"></span>e accounted f<span class=\"_ _3\"></span>or as </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs524\">employe<span class=\"_ _0\"></span>e benefits under IAS 19. In line with IA<span class=\"_ _0\"></span>S 19, the advance is initially r<span class=\"_ _0\"></span>ecognised </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs525\">as a financial asset and th<span class=\"_ _0\"></span>en as an expense when services ar<span class=\"_ _0\"></span>e pr<span class=\"_ _0\"></span>ovided, also taking int<span class=\"_ _0\"></span>o </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs526\">accoun<span class=\"_ _0\"></span>t the contrac<span class=\"_ _0\"></span>tual terms of th<span class=\"_ _0\"></span>e advances.<span class=\"_ _2d2\"> </span></div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs527\">S<span class=\"_ _0\"></span>taff advance<span class=\"_ _0\"></span>s are made to v<span class=\"_ _0\"></span>arious members o<span class=\"_ _0\"></span>f For<span class=\"_ _0\"></span>esight Gr<span class=\"_ _3\"></span>oup LLP or employees t<span class=\"_ _0\"></span>o be </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs528\">expensed o<span class=\"_ _0\"></span>ver five year<span class=\"_ _0\"></span>s in line with the contr<span class=\"_ _0\"></span>actual terms o<span class=\"_ _0\"></span>f the advance<span class=\"_ _0\"></span>s but are r<span class=\"_ _3\"></span>epayable </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs529\">if the r<span class=\"_ _0\"></span>elevant individu<span class=\"_ _0\"></span>als leave the G<span class=\"_ _0\"></span>roup. Durin<span class=\"_ _0\"></span>g the year ended 31 Mar<span class=\"_ _0\"></span>ch 2024 and 2025 </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs52a\">no<span class=\"_ gs8\"> </span>additional adv<span class=\"_ _0\"></span>ances wer<span class=\"_ _0\"></span>e made by F<span class=\"_ _0\"></span>oresigh<span class=\"_ _0\"></span>t Gr<span class=\"_ _0\"></span>oup LLP and \u00a3680,000 (2024: \u00a3740,000) </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs52b\">of<span class=\"_ gs8\"> </span>the ad<span class=\"_ _0\"></span>vances wer<span class=\"_ _0\"></span>e expensed.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "3. Material accounting policies<span class=\"_ _2d2\"> </span>This section se<span class=\"_ _0\"></span>ts out the material a<span class=\"_ _0\"></span>ccounting policies o<span class=\"_ _0\"></span>f the Gr<span class=\"_ _0\"></span>oup that r<span class=\"_ _0\"></span>elate to the financial stat<span class=\"_ _0\"></span>ements. Wher<span class=\"_ _0\"></span>e a material acco<span class=\"_ _0\"></span>unting policy is specific to one no<span class=\"_ _0\"></span>te, the policy is des<span class=\"_ _0\"></span>cribed in the not<span class=\"_ _0\"></span>e to which it r<span class=\"_ _0\"></span>elates. The mat<span class=\"_ _0\"></span>erial accounting policie<span class=\"_ _0\"></span>s have been applied consis<span class=\"_ _0\"></span>tently to all periods pr<span class=\"_ _3\"></span>esented within the financial inf<span class=\"_ _3\"></span>ormation.<span class=\"_ _2d2\"> </span>This section als<span class=\"_ _0\"></span>o details new acc<span class=\"_ _0\"></span>ounting standar<span class=\"_ _0\"></span>ds that ha<span class=\"_ _0\"></span>ve been endors<span class=\"_ _0\"></span>ed in the period and hav<span class=\"_ _0\"></span>e either become eff<span class=\"_ _0\"></span>ective f<span class=\"_ _3\"></span>or the financial period beginning on 1 April 2024 or will become eff<span class=\"_ _0\"></span>ective in la<span class=\"_ _0\"></span>ter periods.<span class=\"_ _2d2\"> </span>New standar<span class=\"_ _0\"></span>ds, interpretations and amendments adopt<span class=\"_ _0\"></span>ed from 1 April 2024<span class=\"_ _2d2\"> </span>The f<span class=\"_ _0\"></span>ollowing amendmen<span class=\"_ _0\"></span>ts were e<span class=\"_ _0\"></span>ffec<span class=\"_ _0\"></span>tive for th<span class=\"_ _0\"></span>e period beginning 1 April 2024:<span class=\"_ _2d2\"> </span>Supplier F<span class=\"_ _0\"></span>inance Arrang<span class=\"_ _0\"></span>ements (Amendmen<span class=\"_ _0\"></span>ts to IAS 7 and IFRS 7)<span class=\"_ _2d2\"> </span>Le<span class=\"_ _0\"></span>ase Liability in a Sale and Le<span class=\"_ _0\"></span>aseback (Amendment<span class=\"_ _0\"></span>s to IFRS 16)<span class=\"_ _2d2\"> </span>Classification o<span class=\"_ _0\"></span>f Liabilities as Curr<span class=\"_ _3\"></span>ent or Non-curren<span class=\"_ _0\"></span>t and Non-curr<span class=\"_ _0\"></span>ent Liabilities with Cov<span class=\"_ _0\"></span>enants (Amendmen<span class=\"_ _0\"></span>ts to IAS 1)<span class=\"_ _2d2\"> </span>These amen<span class=\"_ _0\"></span>dments have h<span class=\"_ _0\"></span>ad no eff<span class=\"_ _0\"></span>ect on the measur<span class=\"_ _0\"></span>ement or pr<span class=\"_ _0\"></span>esentation o<span class=\"_ _0\"></span>f any items in the consolida<span class=\"_ _0\"></span>ted financial statem<span class=\"_ _0\"></span>ents of the Gr<span class=\"_ _0\"></span>oup.<span class=\"_ _2d2\"> </span>New standar<span class=\"_ _0\"></span>ds not yet eff<span class=\"_ _0\"></span>ective<span class=\"_ _2d2\"> </span>Ther<span class=\"_ _0\"></span>e are a n<span class=\"_ _0\"></span>umber of standar<span class=\"_ _0\"></span>ds, amendmen<span class=\"_ _0\"></span>ts to standar<span class=\"_ _0\"></span>ds, and interpr<span class=\"_ _3\"></span>etations which hav<span class=\"_ _0\"></span>e been issued b<span class=\"_ _0\"></span>y the IASB that ar<span class=\"_ _0\"></span>e eff<span class=\"_ _0\"></span>ective in fut<span class=\"_ _0\"></span>ure acc<span class=\"_ _0\"></span>ounting periods that the G<span class=\"_ _0\"></span>roup has decided no<span class=\"_ _0\"></span>t to adopt early<span class=\"_ _0\"></span>. The impact on the Gr<span class=\"_ _0\"></span>oup\u2019s financial stat<span class=\"_ _0\"></span>ements of stan<span class=\"_ _0\"></span>dards n<span class=\"_ _0\"></span>ot yet<span class=\"_ gs8\"> </span>e<span class=\"_ _0\"></span>ffec<span class=\"_ _0\"></span>tive is still being assessed.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "New standar<span class=\"_ _0\"></span>ds, interpretations and amendments adopt<span class=\"_ _0\"></span>ed from 1 April 2024<span class=\"_ _2d2\"> </span>The f<span class=\"_ _0\"></span>ollowing amendmen<span class=\"_ _0\"></span>ts were e<span class=\"_ _0\"></span>ffec<span class=\"_ _0\"></span>tive for th<span class=\"_ _0\"></span>e period beginning 1 April 2024:<span class=\"_ _2d2\"> </span>Supplier F<span class=\"_ _0\"></span>inance Arrang<span class=\"_ _0\"></span>ements (Amendmen<span class=\"_ _0\"></span>ts to IAS 7 and IFRS 7)<span class=\"_ _2d2\"> </span>Le<span class=\"_ _0\"></span>ase Liability in a Sale and Le<span class=\"_ _0\"></span>aseback (Amendment<span class=\"_ _0\"></span>s to IFRS 16)<span class=\"_ _2d2\"> </span>Classification o<span class=\"_ _0\"></span>f Liabilities as Curr<span class=\"_ _3\"></span>ent or Non-curren<span class=\"_ _0\"></span>t and Non-curr<span class=\"_ _0\"></span>ent Liabilities with Cov<span class=\"_ _0\"></span>enants (Amendmen<span class=\"_ _0\"></span>ts to IAS 1)<span class=\"_ _2d2\"> </span>These amen<span class=\"_ _0\"></span>dments have h<span class=\"_ _0\"></span>ad no eff<span class=\"_ _0\"></span>ect on the measur<span class=\"_ _0\"></span>ement or pr<span class=\"_ _0\"></span>esentation o<span class=\"_ _0\"></span>f any items in the consolida<span class=\"_ _0\"></span>ted financial statem<span class=\"_ _0\"></span>ents of the Gr<span class=\"_ _0\"></span>oup.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "New standar<span class=\"_ _0\"></span>ds not yet eff<span class=\"_ _0\"></span>ective<span class=\"_ _2d2\"> </span>Ther<span class=\"_ _0\"></span>e are a n<span class=\"_ _0\"></span>umber of standar<span class=\"_ _0\"></span>ds, amendmen<span class=\"_ _0\"></span>ts to standar<span class=\"_ _0\"></span>ds, and interpr<span class=\"_ _3\"></span>etations which hav<span class=\"_ _0\"></span>e been issued b<span class=\"_ _0\"></span>y the IASB that ar<span class=\"_ _0\"></span>e eff<span class=\"_ _0\"></span>ective in fut<span class=\"_ _0\"></span>ure acc<span class=\"_ _0\"></span>ounting periods that the G<span class=\"_ _0\"></span>roup has decided no<span class=\"_ _0\"></span>t to adopt early<span class=\"_ _0\"></span>. The impact on the Gr<span class=\"_ _0\"></span>oup\u2019s financial stat<span class=\"_ _0\"></span>ements of stan<span class=\"_ _0\"></span>dards n<span class=\"_ _0\"></span>ot yet<span class=\"_ gs8\"> </span>e<span class=\"_ _0\"></span>ffec<span class=\"_ _0\"></span>tive is still being assessed.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "3a. F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>or Group en<span class=\"_ _0\"></span>tities whose functional and pr<span class=\"_ _3\"></span>esentational curr<span class=\"_ _0\"></span>ency is ster<span class=\"_ _0\"></span>ling, monetary ass<span class=\"_ _0\"></span>ets and liabilities in f<span class=\"_ _0\"></span>oreign c<span class=\"_ _0\"></span>urrencies ar<span class=\"_ _3\"></span>e translated int<span class=\"_ _0\"></span>o sterlin<span class=\"_ _0\"></span>g at the exch<span class=\"_ _0\"></span>ange rat<span class=\"_ _0\"></span>e ruling at the stat<span class=\"_ _0\"></span>ement of financial position d<span class=\"_ _0\"></span>ate. T<span class=\"_ _3\"></span>rans<span class=\"_ _0\"></span>actions in for<span class=\"_ _3\"></span>eign currencies ar<span class=\"_ _3\"></span>e translated in<span class=\"_ _0\"></span>to ster<span class=\"_ _0\"></span>ling at the ex<span class=\"_ _0\"></span>change ra<span class=\"_ _0\"></span>te ruling at the da<span class=\"_ _0\"></span>te of tr<span class=\"_ _0\"></span>ansaction. Exchang<span class=\"_ _0\"></span>e differ<span class=\"_ _0\"></span>ences ar<span class=\"_ _0\"></span>e taken into ac<span class=\"_ _0\"></span>count in arriving at the oper<span class=\"_ _0\"></span>ating pr<span class=\"_ _0\"></span>ofit or loss.<span class=\"_ _2d2\"> </span>The asset<span class=\"_ _0\"></span>s and liabilities of Gr<span class=\"_ _0\"></span>oup entities that h<span class=\"_ _0\"></span>ave a functional curr<span class=\"_ _3\"></span>ency differ<span class=\"_ _3\"></span>ent from the pr<span class=\"_ _0\"></span>esentational curr<span class=\"_ _0\"></span>ency ar<span class=\"_ _0\"></span>e translat<span class=\"_ _0\"></span>ed at the closing r<span class=\"_ _0\"></span>ate at the sta<span class=\"_ _0\"></span>tement of financial po<span class=\"_ _0\"></span>sition date, with tr<span class=\"_ _0\"></span>ansactions transla<span class=\"_ _0\"></span>ted at av<span class=\"_ _0\"></span>erage monthly e<span class=\"_ _0\"></span>xchange r<span class=\"_ _0\"></span>ates. Res<span class=\"_ _0\"></span>ulting ex<span class=\"_ _0\"></span>change diff<span class=\"_ _0\"></span>erence<span class=\"_ _0\"></span>s are r<span class=\"_ _0\"></span>ecognised as a separ<span class=\"_ _0\"></span>ate componen<span class=\"_ _0\"></span>t of other compr<span class=\"_ _0\"></span>ehensive income an<span class=\"_ _0\"></span>d are also r<span class=\"_ _3\"></span>ecognised in the f<span class=\"_ _0\"></span>oreign e<span class=\"_ _0\"></span>xchange r<span class=\"_ _3\"></span>eserve within equity. Any diff<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ences ar<span class=\"_ _0\"></span>e recy<span class=\"_ _0\"></span>cled to the income s<span class=\"_ _0\"></span>tatement on disposal or liquid<span class=\"_ _0\"></span>ation of the r<span class=\"_ _0\"></span>elevant branch or s<span class=\"_ _0\"></span>ubsidiary. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "3b. Use of judgements and estimat<span class=\"_ _0\"></span>es<span class=\"_ _2d2\"> </span>The pr<span class=\"_ _0\"></span>eparation o<span class=\"_ _0\"></span>f the financial statemen<span class=\"_ _0\"></span>ts requir<span class=\"_ _3\"></span>es the Gr<span class=\"_ _0\"></span>oup to make es<span class=\"_ _0\"></span>timates and assumptions that a<span class=\"_ _0\"></span>ffect the r<span class=\"_ _3\"></span>eported amounts o<span class=\"_ _0\"></span>f assets and liabilities at the sta<span class=\"_ _0\"></span>tement of financial position dat<span class=\"_ _0\"></span>e, amounts r<span class=\"_ _0\"></span>eported f<span class=\"_ _0\"></span>or rev<span class=\"_ _0\"></span>enues and expense<span class=\"_ _0\"></span>s during the year<span class=\"_ _3\"></span>, and the disclosur<span class=\"_ _3\"></span>e of contingen<span class=\"_ _0\"></span>cies at the r<span class=\"_ _0\"></span>eporting date. How<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span>, uncertainty abo<span class=\"_ _0\"></span>ut these assumptions and estima<span class=\"_ _0\"></span>tes could r<span class=\"_ _0\"></span>esult in ou<span class=\"_ _0\"></span>tcomes that r<span class=\"_ _3\"></span>equire a mat<span class=\"_ _0\"></span>erial adjustment to<span class=\"_ gs8\"> </span>the<span class=\"_ gs8\"> </span>carryin<span class=\"_ _0\"></span>g amount of the asse<span class=\"_ _0\"></span>ts or liabilities aff<span class=\"_ _0\"></span>ected in the futur<span class=\"_ _3\"></span>e.<span class=\"_ _2d2\"> </span>Wher<span class=\"_ _0\"></span>e the estimat<span class=\"_ _0\"></span>e or judgement is specific to one n<span class=\"_ _0\"></span>ote, it is described in th<span class=\"_ _0\"></span>e note<span class=\"_ gs8\"> </span>to which it r<span class=\"_ _0\"></span>elates. Ke<span class=\"_ _0\"></span>y sour<span class=\"_ _0\"></span>ces of es<span class=\"_ _0\"></span>timation uncertainty<span class=\"_ _2d2\"> </span>The estima<span class=\"_ _0\"></span>tes and assumptions which hav<span class=\"_ _0\"></span>e a significant risk of cau<span class=\"_ _0\"></span>sing material adjus<span class=\"_ _0\"></span>tment to<span class=\"_ gs8\"> </span>the carryin<span class=\"_ _0\"></span>g amount of asse<span class=\"_ _0\"></span>ts and liabilities are as f<span class=\"_ _3\"></span>ollows: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Share-bas<span class=\"_ _0\"></span>ed payments gr<span class=\"_ _0\"></span>ant date fair v<span class=\"_ _0\"></span>alue \u2013 see note 8</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Recov<span class=\"_ _0\"></span>erable amount o<span class=\"_ _0\"></span>f intangible assets \u2013 see n<span class=\"_ _0\"></span>ote 14</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Contingent consider<span class=\"_ _0\"></span>ation \u2013 see no<span class=\"_ _0\"></span>te 23</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Remunera<span class=\"_ _0\"></span>tion for post<span class=\"_ _0\"></span>-combinations services \u2013 see n<span class=\"_ _0\"></span>ote 23<span class=\"_ _2d2\"> </span></span></span>Ke<span class=\"_ _0\"></span>y judgements<span class=\"_ _2d2\"> </span>These ar<span class=\"_ _3\"></span>e as follows: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Impairment and re<span class=\"_ _0\"></span>versal o<span class=\"_ _0\"></span>f impairment of intangible ass<span class=\"_ _0\"></span>ets \u2013 see not<span class=\"_ _0\"></span>e 14</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Identification of the r<span class=\"_ _0\"></span>elevant cash-g<span class=\"_ _0\"></span>enerating unit f<span class=\"_ _3\"></span>or impairment testing \u2013 see n<span class=\"_ _0\"></span>ote 14</span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Contract c<span class=\"_ _0\"></span>osts \u2013 see not<span class=\"_ _0\"></span>e 17</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Determining if an acquisition cons<span class=\"_ _0\"></span>titutes a bu<span class=\"_ _0\"></span>siness combination \u2013 see no<span class=\"_ _0\"></span>te 31<span class=\"_ _2d2\"> </span></span></span>The NA<span class=\"_ _3\"></span>V<span class=\"_ _3\"></span>s which are u<span class=\"_ _0\"></span>sed to calculat<span class=\"_ _0\"></span>e management f<span class=\"_ _0\"></span>ees ar<span class=\"_ _0\"></span>e subject to the Gr<span class=\"_ _0\"></span>oup\u2019s fund V<span class=\"_ _3\"></span>aluations P<span class=\"_ _0\"></span>olicy which sets out ac<span class=\"_ _0\"></span>ceptable methodologies tha<span class=\"_ _0\"></span>t may be applied in valuing a fund\u2019s inv<span class=\"_ _0\"></span>estments. Each quart<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>, each Inves<span class=\"_ _0\"></span>tment Manager or V<span class=\"_ _3\"></span>aluations team v<span class=\"_ _0\"></span>alues their inv<span class=\"_ _0\"></span>estments in accor<span class=\"_ _3\"></span>dance with the guidelines o<span class=\"_ _0\"></span>f this policy<span class=\"_ _0\"></span>, typically the International Privat<span class=\"_ _0\"></span>e Equity and V<span class=\"_ _3\"></span>entur<span class=\"_ _0\"></span>e Capital (\u201cIPEV\u201d) V<span class=\"_ _0\"></span>aluation Guideline<span class=\"_ _0\"></span>s (December 2022) developed by the British V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>e Capital Association and o<span class=\"_ _0\"></span>ther organisa<span class=\"_ _0\"></span>tions. These valuations ar<span class=\"_ _3\"></span>e then appr<span class=\"_ _0\"></span>oved by th<span class=\"_ _0\"></span>e Group\u2019s v<span class=\"_ _0\"></span>aluation committ<span class=\"_ _0\"></span>ee and wher<span class=\"_ _0\"></span>e relevan<span class=\"_ _0\"></span>t are also appr<span class=\"_ _3\"></span>oved by th<span class=\"_ _0\"></span>e independent Boar<span class=\"_ _3\"></span>ds of each fun<span class=\"_ _0\"></span>d.<span class=\"_ _2d2\"> </span><div class=\"t m2 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs133\">Estimation uncertainty:<span class=\"_ _2d2\"> </span></div><div class=\"t m2 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs134\">P<span class=\"_ _0\"></span>erformanc<span class=\"_ _0\"></span>e Shar<span class=\"_ _0\"></span>e Plan grant da<span class=\"_ _0\"></span>te fair value<span class=\"_ _2d2\"> </span></div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gs135\">The Gr<span class=\"_ _0\"></span>oup\u2019s P<span class=\"_ _0\"></span>erformance S<span class=\"_ _0\"></span>hare P<span class=\"_ _0\"></span>lan allows f<span class=\"_ _0\"></span>or the grant of nil c<span class=\"_ _0\"></span>ost options with vesting </div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gs136\">dependent on the perf<span class=\"_ _0\"></span>ormance o<span class=\"_ _0\"></span>f the Gro<span class=\"_ _0\"></span>up and continued service b<span class=\"_ _0\"></span>y the participant, </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs137\">which ar<span class=\"_ _0\"></span>e both estimations. Th<span class=\"_ _0\"></span>ere ha<span class=\"_ _0\"></span>ve been f<span class=\"_ _0\"></span>our annual grants o<span class=\"_ _0\"></span>f options under the plan as </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs138\">appr<span class=\"_ _0\"></span>oved by th<span class=\"_ _0\"></span>e Remunera<span class=\"_ _0\"></span>tion Committe<span class=\"_ _0\"></span>e. The fair value of th<span class=\"_ _0\"></span>e share-bas<span class=\"_ _0\"></span>ed payments has </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs139\">been estimat<span class=\"_ _0\"></span>ed using a Monte C<span class=\"_ _0\"></span>arlo option pricing model. The number o<span class=\"_ _0\"></span>f options awar<span class=\"_ _0\"></span>ded </div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gs13a\">and the assumptions us<span class=\"_ _0\"></span>ed in the Monte-Car<span class=\"_ _0\"></span>lo simulation ar<span class=\"_ _0\"></span>e described within the not<span class=\"_ _0\"></span>e for </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs13b\">the curr<span class=\"_ _0\"></span>ent year gr<span class=\"_ _0\"></span>ant of options. </div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gs13c\">The Gr<span class=\"_ _0\"></span>oup r<span class=\"_ _0\"></span>egularly r<span class=\"_ _0\"></span>eviews its e<span class=\"_ _0\"></span>stimation of the number o<span class=\"_ _0\"></span>f eligible employees le<span class=\"_ _0\"></span>aving the </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs13d\">Gr<span class=\"_ _0\"></span>oup, but this is no<span class=\"_ _0\"></span>t considered t<span class=\"_ _0\"></span>o be significant or material. A +/-10% mo<span class=\"_ _0\"></span>vement to the </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs13e\">grant d<span class=\"_ _0\"></span>ate fair value o<span class=\"_ _0\"></span>f the FY25 grant w<span class=\"_ _0\"></span>ould impact on the Gr<span class=\"_ _0\"></span>oup\u2019s pr<span class=\"_ _0\"></span>ofit bef<span class=\"_ _0\"></span>ore ta<span class=\"_ _0\"></span>xation by </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs13f\">+/- \u00a357,000 (2024: +/- \u00a343,000) r<span class=\"_ _0\"></span>espectively.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs201\">Ke<span class=\"_ _0\"></span>y judgements:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs202\">Impairment and r<span class=\"_ _3\"></span>eversal o<span class=\"_ _0\"></span>f impairment of in<span class=\"_ _0\"></span>tangible assets<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h39 ff2 fs9 fc3 sc0 ls0 ws0 gs203\">Cus<span class=\"_ _0\"></span>tomer contr<span class=\"_ _0\"></span>acts<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs204\">F<span class=\"_ _0\"></span>or intangible assets with finite u<span class=\"_ _0\"></span>seful lives, an asse<span class=\"_ _0\"></span>ssment is made at each r<span class=\"_ _3\"></span>eporting date as </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs205\">to whe<span class=\"_ _0\"></span>ther there is an<span class=\"_ _0\"></span>y indication that an asset in u<span class=\"_ _0\"></span>se may be impair<span class=\"_ _0\"></span>ed or that a pr<span class=\"_ _0\"></span>eviously </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs206\">r<span class=\"_ _0\"></span>ecognised impairment char<span class=\"_ _0\"></span>ge may be r<span class=\"_ _3\"></span>eversed. Th<span class=\"_ _0\"></span>ere is significant mana<span class=\"_ _0\"></span>gement judgemen<span class=\"_ _0\"></span>t </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs207\">in determinin<span class=\"_ _0\"></span>g the appropriat<span class=\"_ _0\"></span>e internal and ext<span class=\"_ _0\"></span>ernal factor<span class=\"_ _0\"></span>s to consider<span class=\"_ _3\"></span>. The G<span class=\"_ _0\"></span>roup </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs208\">r<span class=\"_ _0\"></span>eviewed the intan<span class=\"_ _0\"></span>gible assets at 30 September 2024 an<span class=\"_ _0\"></span>d concluded ther<span class=\"_ _0\"></span>e were in<span class=\"_ _0\"></span>dicators </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs209\">of impairmen<span class=\"_ _0\"></span>t for the cu<span class=\"_ _0\"></span>stomer contr<span class=\"_ _0\"></span>acts acquir<span class=\"_ _0\"></span>ed in Infrastr<span class=\"_ _0\"></span>uctur<span class=\"_ _0\"></span>e Capital (2024: indicator<span class=\"_ _0\"></span>s </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs20a\">of impairmen<span class=\"_ _0\"></span>t for cus<span class=\"_ _0\"></span>tomer contr<span class=\"_ _0\"></span>acts acquir<span class=\"_ _0\"></span>ed in Downing and Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _3\"></span>e Capital). This </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs20b\">assessment w<span class=\"_ _0\"></span>as revie<span class=\"_ _0\"></span>wed at 31 Mar<span class=\"_ _0\"></span>ch 2025 and the Gr<span class=\"_ _0\"></span>oup concluded that the c<span class=\"_ _0\"></span>onditions </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs20c\">leading t<span class=\"_ _0\"></span>o the impairment had impr<span class=\"_ _0\"></span>oved and the impairm<span class=\"_ _0\"></span>ent loss r<span class=\"_ _0\"></span>ecognised in H1 FY25 </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs20d\">should be partly r<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span>sed. Further e<span class=\"_ _0\"></span>xplanation is pro<span class=\"_ _0\"></span>vided in the note belo<span class=\"_ _0\"></span>w. </div><div class=\"t m1 h2d ff7 fs9 fc0 sc0 ls0 ws0 gs20e\">Identification o<span class=\"_ _0\"></span>f the r<span class=\"_ _0\"></span>elevant cash-gen<span class=\"_ _0\"></span>erating unit (\u201cCG<span class=\"_ _0\"></span>U\u201d) for impairmen<span class=\"_ _0\"></span>t testing<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h39 ff2 fs9 fc3 sc0 ls0 ws0 gs20f\">Goodwill<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs210\">Significant manag<span class=\"_ _0\"></span>ement judgement is r<span class=\"_ _3\"></span>equired t<span class=\"_ _0\"></span>o determine the appr<span class=\"_ _0\"></span>opriate CGU or gr<span class=\"_ _3\"></span>oup </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs211\">of CG<span class=\"_ _0\"></span>Us that ar<span class=\"_ _0\"></span>e expected t<span class=\"_ _0\"></span>o benefit fr<span class=\"_ _0\"></span>om the syner<span class=\"_ _0\"></span>gies of the acquisition in or<span class=\"_ _0\"></span>der to </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs212\">determin<span class=\"_ _0\"></span>e the reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t and carrying amount o<span class=\"_ _0\"></span>f a CGU. </div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs213\">Estimation uncertainty:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs214\">Rec<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>able amount of in<span class=\"_ _0\"></span>tangible assets<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h39 ff2 fs9 fc3 sc0 ls0 ws0 gs215\">Cus<span class=\"_ _0\"></span>tomer contr<span class=\"_ _0\"></span>acts<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs216\">The Gr<span class=\"_ _0\"></span>oup r<span class=\"_ _0\"></span>eviewed the int<span class=\"_ _0\"></span>angible assets at 30 Septemb<span class=\"_ _0\"></span>er 2024 and identified indicator<span class=\"_ _0\"></span>s of </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs217\">impairment in r<span class=\"_ _0\"></span>elation to the cu<span class=\"_ _0\"></span>stomer contr<span class=\"_ _0\"></span>acts acquir<span class=\"_ _0\"></span>ed thr<span class=\"_ _0\"></span>ough Infrastr<span class=\"_ _0\"></span>uctur<span class=\"_ _0\"></span>e Capital. As </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs218\">a r<span class=\"_ _0\"></span>esult, an impairment loss w<span class=\"_ _0\"></span>as rec<span class=\"_ _0\"></span>ognised re<span class=\"_ _0\"></span>flecting the r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount o<span class=\"_ _0\"></span>f the assets </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs219\">at that time. A<span class=\"_ _3\"></span>t 31 March 2025, this ass<span class=\"_ _0\"></span>essment was r<span class=\"_ _0\"></span>evisited. </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs21a\">Internal r<span class=\"_ _3\"></span>eporting pro<span class=\"_ _0\"></span>vided evidence that the econ<span class=\"_ _0\"></span>omic performance o<span class=\"_ _0\"></span>f the cust<span class=\"_ _0\"></span>omer </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs21b\">contr<span class=\"_ _0\"></span>acts was expect<span class=\"_ _0\"></span>ed to ex<span class=\"_ _0\"></span>ceed pre<span class=\"_ _0\"></span>vious for<span class=\"_ _3\"></span>ecasts. Consequen<span class=\"_ _0\"></span>tly, the Gr<span class=\"_ _3\"></span>oup reass<span class=\"_ _0\"></span>essed </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs21c\">the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount of th<span class=\"_ _0\"></span>e assets and determin<span class=\"_ _0\"></span>ed that the conditions leadin<span class=\"_ _0\"></span>g to the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs21d\">impairment had impr<span class=\"_ _3\"></span>oved. In line with IAS 36, the pr<span class=\"_ _3\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairment loss </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs21e\">has been r<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span>sed to the exten<span class=\"_ _0\"></span>t that the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount no longer support<span class=\"_ _0\"></span>s the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs21f\">impairment. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount was det<span class=\"_ _0\"></span>ermined using a value in use c<span class=\"_ _0\"></span>alculation based </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs220\">on a discount<span class=\"_ _0\"></span>ed cash flow (\u201cDCF\u201d) model deriv<span class=\"_ _0\"></span>ed from the Gr<span class=\"_ _3\"></span>oup\u2019s five year plan. This </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs221\">model ex<span class=\"_ _0\"></span>cludes the impact o<span class=\"_ _0\"></span>f restr<span class=\"_ _0\"></span>ucturing activities no<span class=\"_ _0\"></span>t yet commit<span class=\"_ _0\"></span>ted to or significan<span class=\"_ _0\"></span>t </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs222\">futur<span class=\"_ _3\"></span>e investment<span class=\"_ _0\"></span>s that will enhance the perf<span class=\"_ _0\"></span>ormance of the c<span class=\"_ _0\"></span>ustomer contr<span class=\"_ _0\"></span>acts. Al<span class=\"_ _0\"></span>though </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs223\">fair value le<span class=\"_ _0\"></span>ss costs of disposal w<span class=\"_ _0\"></span>as considere<span class=\"_ _0\"></span>d, it could not be det<span class=\"_ _0\"></span>ermined reliably<span class=\"_ _0\"></span>. The </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs224\">r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount is sensitive t<span class=\"_ _0\"></span>o key assumptions, inclu<span class=\"_ _0\"></span>ding the discount r<span class=\"_ _0\"></span>ate, expect<span class=\"_ _0\"></span>ed </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs225\">cash flows an<span class=\"_ _0\"></span>d growth r<span class=\"_ _0\"></span>ates us<span class=\"_ _0\"></span>ed for extr<span class=\"_ _0\"></span>apolation purposes. The k<span class=\"_ _0\"></span>ey assumptions use<span class=\"_ _0\"></span>d to </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws4f gs226\">determin<span class=\"_ _0\"></span>e the reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t of the cust<span class=\"_ _0\"></span>omer contra<span class=\"_ _0\"></span>cts, including a sensitivity analysis, </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs227\">ar<span class=\"_ _0\"></span>e disclosed and further e<span class=\"_ _0\"></span>xplained in the note belo<span class=\"_ _0\"></span>w.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h39 ff2 fs9 fc3 sc0 ls0 ws0 gs228\">Goodwill<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs229\">The Gr<span class=\"_ _0\"></span>oup is r<span class=\"_ _0\"></span>equired t<span class=\"_ _0\"></span>o test, on an annual b<span class=\"_ _0\"></span>asis, whether goodwill has su<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ed any </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs22a\">impairment. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount is determine<span class=\"_ _0\"></span>d based on value in use calcula<span class=\"_ _0\"></span>tions </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs22b\">using a DCF model. T<span class=\"_ _0\"></span>he cash flows ar<span class=\"_ _0\"></span>e derived fr<span class=\"_ _0\"></span>om the Gr<span class=\"_ _0\"></span>oup\u2019s five year plan and do no<span class=\"_ _0\"></span>t </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs22c\">include r<span class=\"_ _0\"></span>estruct<span class=\"_ _0\"></span>uring activities that the Gr<span class=\"_ _3\"></span>oup is not ye<span class=\"_ _0\"></span>t committed t<span class=\"_ _0\"></span>o or significant futur<span class=\"_ _3\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs22d\">inve<span class=\"_ _0\"></span>stments that will enhanc<span class=\"_ _0\"></span>e the performance o<span class=\"_ _0\"></span>f the assets o<span class=\"_ _0\"></span>f the CGU being tes<span class=\"_ _0\"></span>ted. </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs22e\">The r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount is sensitiv<span class=\"_ _0\"></span>e to the discount r<span class=\"_ _0\"></span>ate used f<span class=\"_ _3\"></span>or the DCF model as well </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs22f\">as the expect<span class=\"_ _0\"></span>ed cash flows and gr<span class=\"_ _0\"></span>owth ra<span class=\"_ _0\"></span>tes used f<span class=\"_ _0\"></span>or extrapola<span class=\"_ _0\"></span>tion purposes. The k<span class=\"_ _0\"></span>ey </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs230\">assumptions used t<span class=\"_ _0\"></span>o determine the r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount f<span class=\"_ _0\"></span>or the diff<span class=\"_ _0\"></span>erent C<span class=\"_ _0\"></span>GUs, including </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs231\">a<span class=\"_ gs8\"> </span>sensitivity analysis, ar<span class=\"_ _0\"></span>e disclosed and furth<span class=\"_ _0\"></span>er explained in the not<span class=\"_ _0\"></span>e below.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs2ba\">Inve<span class=\"_ _0\"></span>stments at FVTPL ar<span class=\"_ _0\"></span>e the Gr<span class=\"_ _0\"></span>oup\u2019s co-inve<span class=\"_ _0\"></span>stment into Limit<span class=\"_ _0\"></span>ed Partnership f<span class=\"_ _0\"></span>unds and </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2bb\">V<span class=\"_ _0\"></span>CT inve<span class=\"_ _0\"></span>stments managed b<span class=\"_ _0\"></span>y the Group. F<span class=\"_ _3\"></span>air value is calculat<span class=\"_ _0\"></span>ed as the Gr<span class=\"_ _0\"></span>oup\u2019s share </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2bc\">of NA<span class=\"_ _3\"></span>V<span class=\"_ _3\"></span>s of thes<span class=\"_ _0\"></span>e funds and inve<span class=\"_ _0\"></span>stments. These NA<span class=\"_ _3\"></span>V<span class=\"_ _3\"></span>s ar<span class=\"_ _0\"></span>e subject to the Gr<span class=\"_ _3\"></span>oup\u2019s fund </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws4f gs2bd\">V<span class=\"_ _3\"></span>aluations P<span class=\"_ _0\"></span>olicy which sets out ac<span class=\"_ _0\"></span>ceptable methodologies tha<span class=\"_ _0\"></span>t may be applied in valuing </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2be\">a fund\u2019s inv<span class=\"_ _0\"></span>estments. Each quart<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>, each Inves<span class=\"_ _0\"></span>tment Manager values th<span class=\"_ _0\"></span>eir investmen<span class=\"_ _0\"></span>ts </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs2bf\">in accor<span class=\"_ _3\"></span>dance with the guidelines o<span class=\"_ _0\"></span>f this policy, typic<span class=\"_ _0\"></span>ally the International Priva<span class=\"_ _0\"></span>te Equity </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2c0\">and V<span class=\"_ _3\"></span>entur<span class=\"_ _0\"></span>e Capital (\u201cIPEV\u201d) V<span class=\"_ _3\"></span>aluation Guidelines (Decemb<span class=\"_ _0\"></span>er 2022) developed by the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2c1\">British V<span class=\"_ _3\"></span>entur<span class=\"_ _0\"></span>e Capital Association and o<span class=\"_ _0\"></span>ther org<span class=\"_ _0\"></span>anisations. These valua<span class=\"_ _0\"></span>tions are then </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs2c2\">appr<span class=\"_ _0\"></span>oved by th<span class=\"_ _0\"></span>e Group\u2019s v<span class=\"_ _0\"></span>aluation committ<span class=\"_ _0\"></span>ee and wher<span class=\"_ _0\"></span>e relevan<span class=\"_ _0\"></span>t are also appr<span class=\"_ _3\"></span>oved </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2c3\">by<span class=\"_ gs8\"> </span>the independen<span class=\"_ _0\"></span>t Board<span class=\"_ _0\"></span>s of each fund.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2c4\">While valua<span class=\"_ _0\"></span>tions of inves<span class=\"_ _0\"></span>tments ar<span class=\"_ _0\"></span>e based on assumptions that the Gr<span class=\"_ _3\"></span>oup consider are </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs2c5\">r<span class=\"_ _0\"></span>easonable under the cir<span class=\"_ _0\"></span>cumstances, the a<span class=\"_ _0\"></span>ctual r<span class=\"_ _0\"></span>ealised gains and losse<span class=\"_ _0\"></span>s will depend </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2c6\">on, amongs<span class=\"_ _0\"></span>t other fact<span class=\"_ _0\"></span>ors, futur<span class=\"_ _3\"></span>e operating r<span class=\"_ _0\"></span>esults, the valu<span class=\"_ _0\"></span>e of the assets and mark<span class=\"_ _0\"></span>et </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs2c7\">conditions at the tim<span class=\"_ _0\"></span>e of disposal, any r<span class=\"_ _0\"></span>elated tr<span class=\"_ _0\"></span>ansaction costs an<span class=\"_ _0\"></span>d the timing and </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2c8\">manner of sale, all o<span class=\"_ _0\"></span>f which may ultimat<span class=\"_ _0\"></span>ely differ significan<span class=\"_ _0\"></span>tly from the assumptions </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2c9\">on<span class=\"_ gs8\"> </span>which the valuations w<span class=\"_ _0\"></span>ere bas<span class=\"_ _0\"></span>ed. Further detail<span class=\"_ _0\"></span>s on the movemen<span class=\"_ _0\"></span>ts in the year </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2ca\">and<span class=\"_ gs8\"> </span>a<span class=\"_ gs8\"> </span>sensitivity analysis ar<span class=\"_ _0\"></span>e set ou<span class=\"_ _0\"></span>t below.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs2f7\">Ke<span class=\"_ _0\"></span>y judgements:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2f8\">When deciding whe<span class=\"_ _0\"></span>ther placement ag<span class=\"_ _0\"></span>ency fee<span class=\"_ _0\"></span>s are incr<span class=\"_ _3\"></span>emental to obt<span class=\"_ _0\"></span>aining, extending </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs2f9\">or modifying a contr<span class=\"_ _0\"></span>act with a cust<span class=\"_ _0\"></span>omer<span class=\"_ _0\"></span>, the Gr<span class=\"_ _0\"></span>oup must consider whe<span class=\"_ _0\"></span>ther an individual </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs2fa\">inve<span class=\"_ _0\"></span>stor is the cust<span class=\"_ _0\"></span>omer or whether the fund th<span class=\"_ _0\"></span>at the invest<span class=\"_ _0\"></span>or is investin<span class=\"_ _0\"></span>g into is the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2fb\">cust<span class=\"_ _0\"></span>omer<span class=\"_ _3\"></span>. Wher<span class=\"_ _0\"></span>e the individual in<span class=\"_ _0\"></span>vestor is the cu<span class=\"_ _0\"></span>stomer<span class=\"_ _0\"></span>, the f<span class=\"_ _0\"></span>ees will be incr<span class=\"_ _0\"></span>emental. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2fc\">Wher<span class=\"_ _0\"></span>e the cust<span class=\"_ _0\"></span>omer is the fund, the f<span class=\"_ _0\"></span>ees for th<span class=\"_ _0\"></span>e individual inve<span class=\"_ _0\"></span>stor would no<span class=\"_ _0\"></span>t be </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2fd\">incr<span class=\"_ _0\"></span>emental.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs38e\">Estimation uncertainty:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs38f\">Contin<span class=\"_ _0\"></span>gent considera<span class=\"_ _0\"></span>tion<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h39 ff2 fs9 fc3 sc0 ls0 ws0 gs390\">Downing an<span class=\"_ _0\"></span>d Healthcar<span class=\"_ _0\"></span>e shar<span class=\"_ _0\"></span>e class of Thame<span class=\"_ _0\"></span>s V<span class=\"_ _0\"></span>entur<span class=\"_ _3\"></span>es VC<span class=\"_ _0\"></span>T 2 plc<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs391\">Conting<span class=\"_ _0\"></span>ent consideration r<span class=\"_ _3\"></span>eflects the Gr<span class=\"_ _3\"></span>oup\u2019s best estimate o<span class=\"_ _0\"></span>f the amounts tha<span class=\"_ _0\"></span>t are </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs392\">expect<span class=\"_ _0\"></span>ed to be paid, discount<span class=\"_ _0\"></span>ed to their pr<span class=\"_ _0\"></span>esent value, arising fr<span class=\"_ _3\"></span>om the acquisition of </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs393\">Downing\u2019s t<span class=\"_ _0\"></span>echnology ventur<span class=\"_ _3\"></span>es business and the ac<span class=\"_ _0\"></span>quisition of the Healthc<span class=\"_ _0\"></span>are shar<span class=\"_ _0\"></span>e class </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs394\">of Tham<span class=\"_ _0\"></span>es V<span class=\"_ _0\"></span>entur<span class=\"_ _0\"></span>es V<span class=\"_ _0\"></span>CT 2 plc. The significant unob<span class=\"_ _0\"></span>servable input is the NA<span class=\"_ _3\"></span>V of the V<span class=\"_ _3\"></span>CT<span class=\"_ _3\"></span>s </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs395\">whose in<span class=\"_ _0\"></span>vestment mand<span class=\"_ _0\"></span>ates wer<span class=\"_ _0\"></span>e acquir<span class=\"_ _0\"></span>ed. </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs396\">F<span class=\"_ _0\"></span>or Downing\u2019s technology v<span class=\"_ _0\"></span>entur<span class=\"_ _0\"></span>es business, the sec<span class=\"_ _0\"></span>ond anniversary pa<span class=\"_ _0\"></span>yment of \u00a31,012,000 </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs397\">was paid in September 2024. T<span class=\"_ _0\"></span>he final anniversary pa<span class=\"_ _0\"></span>yment is due in September 2025. A </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs398\">change o<span class=\"_ _0\"></span>f +/- 5% in the NA<span class=\"_ _3\"></span>V would r<span class=\"_ _0\"></span>esult in a +/- \u00a350,000 (2024: +/- \u00a3103,000) change in th<span class=\"_ _0\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs399\">fair value o<span class=\"_ _0\"></span>f the remainin<span class=\"_ _0\"></span>g payment(s). F<span class=\"_ _0\"></span>or the Health<span class=\"_ _0\"></span>care shar<span class=\"_ _3\"></span>e class of Thames V<span class=\"_ _3\"></span>entur<span class=\"_ _0\"></span>es </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs39a\">V<span class=\"_ _0\"></span>CT 2 plc, the conting<span class=\"_ _0\"></span>ent consideration will be pa<span class=\"_ _0\"></span>yable over thr<span class=\"_ _0\"></span>ee year<span class=\"_ _0\"></span>s with the first </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs39b\">anniver<span class=\"_ _0\"></span>sary payment due in Sept<span class=\"_ _0\"></span>ember 2025. A change of +/- 5% in the NA<span class=\"_ _3\"></span>V w<span class=\"_ _0\"></span>ould res<span class=\"_ _0\"></span>ult </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs39c\">in<span class=\"_ gs8\"> </span>a +/- \u00a313,000 change in the f<span class=\"_ _0\"></span>air value. </div><div class=\"t m1 h2d ff7 fs9 fc3 sc0 ls0 ws0 gs39d\">WHEB<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs39e\">The acquisition o<span class=\"_ _0\"></span>f WHEB included a consider<span class=\"_ _0\"></span>ation payment conditional on a perf<span class=\"_ _3\"></span>ormance </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs39f\">tar<span class=\"_ _0\"></span>get being met on the fir<span class=\"_ _0\"></span>st annivers<span class=\"_ _0\"></span>ary completion date (s<span class=\"_ _0\"></span>ee note 31). A<span class=\"_ _3\"></span>t acquisition date, </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs3a0\">managemen<span class=\"_ _0\"></span>t\u2019s expectation is that the tar<span class=\"_ _0\"></span>get will no<span class=\"_ _0\"></span>t be met and ther<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ore the f<span class=\"_ _0\"></span>air value has </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3a1\">been assessed as \u00a3nil. </div><div class=\"t m1 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs3a2\">Rem<span class=\"_ _0\"></span>uneration f<span class=\"_ _0\"></span>or post-c<span class=\"_ _0\"></span>ombination services<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h39 ff2 fs9 fc3 sc0 ls0 ws0 gs3a3\">Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _0\"></span>e Capital<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs3a4\">The pr<span class=\"_ _0\"></span>oportion of the def<span class=\"_ _3\"></span>erred paym<span class=\"_ _0\"></span>ents that ar<span class=\"_ _0\"></span>e contingent on th<span class=\"_ _0\"></span>e recipients r<span class=\"_ _3\"></span>emaining </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3a5\">employe<span class=\"_ _0\"></span>es of the Gr<span class=\"_ _0\"></span>oup f<span class=\"_ _0\"></span>or a specific period arising from th<span class=\"_ _0\"></span>e acquisition of Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _0\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3a6\">Capital ar<span class=\"_ _0\"></span>e account<span class=\"_ _0\"></span>ed for as r<span class=\"_ _3\"></span>emuneration f<span class=\"_ _0\"></span>or post-combina<span class=\"_ _0\"></span>tion services. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3a7\">The Gr<span class=\"_ _0\"></span>oup has estima<span class=\"_ _0\"></span>ted the amounts which will ultima<span class=\"_ _0\"></span>tely become pay<span class=\"_ _0\"></span>able, i.e. the </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs3a8\">expect<span class=\"_ _0\"></span>ed value of the oblig<span class=\"_ _0\"></span>ation based on the maximum amoun<span class=\"_ _0\"></span>t for ea<span class=\"_ _0\"></span>ch consideration </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3a9\">discount<span class=\"_ _0\"></span>ed back to the valu<span class=\"_ _0\"></span>ation date mul<span class=\"_ _0\"></span>tiplied by the expect<span class=\"_ _0\"></span>ed payout per<span class=\"_ _3\"></span>centage </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3aa\">of the e<span class=\"_ _0\"></span>arn-outs and f<span class=\"_ _0\"></span>orfeitur<span class=\"_ _3\"></span>e rate. The significan<span class=\"_ _0\"></span>t unobservable input o<span class=\"_ _0\"></span>f the expected </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3ab\">payo<span class=\"_ _0\"></span>ut assessments is the int<span class=\"_ _0\"></span>ernal for<span class=\"_ _0\"></span>ecasts o<span class=\"_ _0\"></span>f the rele<span class=\"_ _0\"></span>vant management f<span class=\"_ _3\"></span>ee rev<span class=\"_ _0\"></span>enue. The </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3ac\">discountin<span class=\"_ _0\"></span>g uses high-quality Aus<span class=\"_ _0\"></span>tralia thr<span class=\"_ _0\"></span>ee year corpor<span class=\"_ _0\"></span>ate bond ra<span class=\"_ _0\"></span>tes of 3.7% (2024: 3.3%). </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3ad\">The earn-ou<span class=\"_ _0\"></span>t consideration has an e<span class=\"_ _0\"></span>xpected payo<span class=\"_ _0\"></span>ut percen<span class=\"_ _0\"></span>tage of 64% (2024: 54%) and 0% </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3ae\">(2024: 0%) f<span class=\"_ _0\"></span>orfeitur<span class=\"_ _3\"></span>e rate. The e<span class=\"_ _0\"></span>xpected pay<span class=\"_ _0\"></span>out perc<span class=\"_ _0\"></span>entage of th<span class=\"_ _0\"></span>e earn-out considera<span class=\"_ _0\"></span>tion </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs3af\">payable in cash h<span class=\"_ _0\"></span>as been reass<span class=\"_ _0\"></span>essed from th<span class=\"_ _0\"></span>e Half-ye<span class=\"_ _0\"></span>ar Report f<span class=\"_ _0\"></span>or the six months ended </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3b0\">30<span class=\"_ gs8\"> </span>September 2024 wher<span class=\"_ _3\"></span>e this was assessed to be 0%. Th<span class=\"_ _0\"></span>e expected pay<span class=\"_ _0\"></span>out per<span class=\"_ _0\"></span>centage </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3b1\">of the e<span class=\"_ _0\"></span>arn-out consideration pa<span class=\"_ _0\"></span>yable in shar<span class=\"_ _0\"></span>es has remain<span class=\"_ _0\"></span>ed unchanged at 0% (2024:<span class=\"_ gs8\"> </span>54%) </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3b2\">(see no<span class=\"_ _0\"></span>te 8 for f<span class=\"_ _0\"></span>urther details). The perf<span class=\"_ _3\"></span>ormance earn-out has an expec<span class=\"_ _0\"></span>ted payou<span class=\"_ _0\"></span>t </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3b3\">per<span class=\"_ _0\"></span>centage o<span class=\"_ _0\"></span>f 0% (2024: 13%) and 0% (2024: 0%) forf<span class=\"_ _0\"></span>eitur<span class=\"_ _0\"></span>e rat<span class=\"_ _0\"></span>e. The re<span class=\"_ _0\"></span>venue earn-out </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3b4\">has an<span class=\"_ gs8\"> </span>expect<span class=\"_ _0\"></span>ed payout per<span class=\"_ _3\"></span>centage o<span class=\"_ _0\"></span>f 0% (2024: 0%) and 0% (2024: 0%) forf<span class=\"_ _0\"></span>eitur<span class=\"_ _0\"></span>e rate. </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs3b5\">Ther<span class=\"_ _0\"></span>e has been no change t<span class=\"_ _0\"></span>o the expected pa<span class=\"_ _0\"></span>yout per<span class=\"_ _0\"></span>centage or f<span class=\"_ _3\"></span>orfeitur<span class=\"_ _0\"></span>e rat<span class=\"_ _0\"></span>e of the </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs3b6\">perf<span class=\"_ _0\"></span>ormance earn-out and r<span class=\"_ _3\"></span>evenue earn-ou<span class=\"_ _0\"></span>t from the Hal<span class=\"_ _0\"></span>f-year R<span class=\"_ _0\"></span>eport for the six mon<span class=\"_ _0\"></span>ths </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3b7\">ended 30 September 2024. A<span class=\"_ _0\"></span>s a resul<span class=\"_ _0\"></span>t of the change in e<span class=\"_ _0\"></span>xpected pay<span class=\"_ _0\"></span>out perc<span class=\"_ _0\"></span>entage during </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3b8\">the year en<span class=\"_ _0\"></span>ded 31 March 2025, a fair v<span class=\"_ _0\"></span>alue decre<span class=\"_ _0\"></span>ase of \u00a360,000 (2024: \u00a33,888,000) has </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3b9\">been r<span class=\"_ _0\"></span>ecognised. A chang<span class=\"_ _0\"></span>e in management f<span class=\"_ _0\"></span>ee re<span class=\"_ _0\"></span>venue tar<span class=\"_ _0\"></span>get to the maxim<span class=\"_ _0\"></span>um awar<span class=\"_ _0\"></span>d for </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs3ba\">each consider<span class=\"_ _0\"></span>ation at the end o<span class=\"_ _0\"></span>f the reporting period w<span class=\"_ _0\"></span>ould res<span class=\"_ _0\"></span>ult in an additional char<span class=\"_ _0\"></span>ge of </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3bb\">\u00a312,861,000 (2024: \u00a37,139,000) and the minimum wo<span class=\"_ _0\"></span>uld resul<span class=\"_ _0\"></span>t in a rev<span class=\"_ _0\"></span>ersal of th<span class=\"_ _0\"></span>e respectiv<span class=\"_ _0\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3bc\">char<span class=\"_ _0\"></span>ge of \u00a34,179,000 (2024: \u00a32,771,000).<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h2d ff7 fs9 fc3 sc0 ls0 ws0 gs3bd\">WHEB<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3be\">The acquisition o<span class=\"_ _0\"></span>f WHEB includes earn-out pa<span class=\"_ _0\"></span>yments to be made in cash o<span class=\"_ _0\"></span>ver a thr<span class=\"_ _0\"></span>ee year </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3bf\">period which ar<span class=\"_ _0\"></span>e accounte<span class=\"_ _0\"></span>d for as r<span class=\"_ _0\"></span>emunera<span class=\"_ _0\"></span>tion for post<span class=\"_ _0\"></span>-combination services (see no<span class=\"_ _0\"></span>te<span class=\"_ gs8\"> </span>31). </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3c0\">The significant unob<span class=\"_ _0\"></span>servable input of the e<span class=\"_ _0\"></span>arn-out is the internal f<span class=\"_ _3\"></span>orecast o<span class=\"_ _0\"></span>f the EBITDA </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3c1\">contribu<span class=\"_ _0\"></span>tion of the acquisition to th<span class=\"_ _0\"></span>e Group. T<span class=\"_ _0\"></span>he discounting use<span class=\"_ _0\"></span>s high-quality UK three y<span class=\"_ _0\"></span>ear </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3c2\">corpora<span class=\"_ _0\"></span>te bond ra<span class=\"_ _0\"></span>tes of 4.2%. The e<span class=\"_ _0\"></span>arn-out has an expecte<span class=\"_ _0\"></span>d payout per<span class=\"_ _0\"></span>centag<span class=\"_ _0\"></span>e of 33%. A </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs3c3\">change in the EBITD<span class=\"_ _3\"></span>A contribution to the maxim<span class=\"_ _0\"></span>um awar<span class=\"_ _0\"></span>d at the end of the r<span class=\"_ _3\"></span>eporting period </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs3c4\">would r<span class=\"_ _0\"></span>esult in an additional ch<span class=\"_ _0\"></span>arge o<span class=\"_ _0\"></span>f \u00a3321,000 and the minimum would r<span class=\"_ _0\"></span>esult in a r<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span>sal </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3c5\">of the r<span class=\"_ _3\"></span>espective char<span class=\"_ _0\"></span>ge of \u00a348,000.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "4. Re<span class=\"_ _0\"></span>venue<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>The principal componen<span class=\"_ _0\"></span>ts of r<span class=\"_ _0\"></span>evenue which f<span class=\"_ _0\"></span>all within the scope of IFRS 15 c<span class=\"_ _0\"></span>omprise managemen<span class=\"_ _0\"></span>t fees, secr<span class=\"_ _3\"></span>etarial fe<span class=\"_ _0\"></span>es, direct<span class=\"_ _0\"></span>ors\u2019 and monitorin<span class=\"_ _0\"></span>g fees, mark<span class=\"_ _0\"></span>eting f<span class=\"_ _0\"></span>ees, arrang<span class=\"_ _0\"></span>ement f<span class=\"_ _0\"></span>ees and performanc<span class=\"_ _0\"></span>e incentive f<span class=\"_ _0\"></span>ees, which ar<span class=\"_ _0\"></span>e contrac<span class=\"_ _0\"></span>tual arrang<span class=\"_ _0\"></span>ements that the Gr<span class=\"_ _0\"></span>oup operat<span class=\"_ _0\"></span>es as<span class=\"_ gs8\"> </span>principal.<span class=\"_ _2d2\"> </span>Managemen<span class=\"_ _0\"></span>t fees and mo<span class=\"_ _0\"></span>st secr<span class=\"_ _0\"></span>etarial fee<span class=\"_ _0\"></span>s are gen<span class=\"_ _0\"></span>erally based on a per<span class=\"_ _0\"></span>centage o<span class=\"_ _0\"></span>f fund Net Asset V<span class=\"_ _3\"></span>alue (\u201cNA<span class=\"_ _3\"></span>V\u201d) or commit<span class=\"_ _0\"></span>ted capital as define<span class=\"_ _0\"></span>d in the funds\u2019 Pr<span class=\"_ _0\"></span>ospectus and/or o<span class=\"_ _0\"></span>fferin<span class=\"_ _0\"></span>g documents, with som<span class=\"_ _0\"></span>e secre<span class=\"_ _0\"></span>tarial fees bein<span class=\"_ _0\"></span>g based on an agr<span class=\"_ _0\"></span>eed fixed r<span class=\"_ _0\"></span>ate. Dir<span class=\"_ _0\"></span>ector<span class=\"_ _0\"></span>s\u2019 and monitoring f<span class=\"_ _3\"></span>ees are gen<span class=\"_ _0\"></span>erally based on a specified fix<span class=\"_ _0\"></span>ed fe<span class=\"_ _0\"></span>e agreed with the c<span class=\"_ _0\"></span>ustomer<span class=\"_ _a\"></span>.<span class=\"_ _2d2\"> </span>Managemen<span class=\"_ _0\"></span>t, secre<span class=\"_ _0\"></span>tarial and direct<span class=\"_ _0\"></span>ors\u2019 and monitorin<span class=\"_ _0\"></span>g fees ar<span class=\"_ _3\"></span>e recognis<span class=\"_ _0\"></span>ed over time to the ext<span class=\"_ _0\"></span>ent that it is pr<span class=\"_ _0\"></span>obable that ther<span class=\"_ _0\"></span>e will be economic bene<span class=\"_ _0\"></span>fit and income can be r<span class=\"_ _0\"></span>eliably measur<span class=\"_ _0\"></span>ed. This<span class=\"_ gs8\"> </span>re<span class=\"_ _0\"></span>venue is r<span class=\"_ _0\"></span>ecognised ov<span class=\"_ _0\"></span>er time on the basis that the cu<span class=\"_ _0\"></span>stomer simultane<span class=\"_ _0\"></span>ously rec<span class=\"_ _0\"></span>eives<span class=\"_ gs8\"> </span>and consume<span class=\"_ _0\"></span>s the economic benefits o<span class=\"_ _0\"></span>f the pro<span class=\"_ _0\"></span>vided asset as the Gr<span class=\"_ _0\"></span>oup perf<span class=\"_ _0\"></span>orms<span class=\"_ gs8\"> </span>its obligations.<span class=\"_ _2d2\"> </span>Marke<span class=\"_ _0\"></span>ting fee<span class=\"_ _0\"></span>s are based on a r<span class=\"_ _0\"></span>ate agr<span class=\"_ _3\"></span>eed with the customer and r<span class=\"_ _3\"></span>ecognised at the point in time when the r<span class=\"_ _0\"></span>elated fun<span class=\"_ _0\"></span>ds have been allo<span class=\"_ _0\"></span>tted or mana<span class=\"_ _0\"></span>gement hav<span class=\"_ _0\"></span>e certainty as to the r<span class=\"_ _0\"></span>eceipt of such r<span class=\"_ _3\"></span>evenue, such th<span class=\"_ _0\"></span>at it is highly probable th<span class=\"_ _0\"></span>at a significant r<span class=\"_ _0\"></span>eversal in th<span class=\"_ _0\"></span>e amount o<span class=\"_ _0\"></span>f rev<span class=\"_ _0\"></span>enue r<span class=\"_ _0\"></span>ecognised will not oc<span class=\"_ _0\"></span>cur and when the f<span class=\"_ _0\"></span>ees can be measur<span class=\"_ _0\"></span>ed r<span class=\"_ _0\"></span>eliably. Arran<span class=\"_ _0\"></span>gement f<span class=\"_ _0\"></span>ees are b<span class=\"_ _0\"></span>ased on a set ra<span class=\"_ _0\"></span>te agr<span class=\"_ _0\"></span>eed with the customer an<span class=\"_ _0\"></span>d reco<span class=\"_ _0\"></span>gnised at the point in time when the r<span class=\"_ _3\"></span>elated service obliga<span class=\"_ _0\"></span>tions have been achie<span class=\"_ _0\"></span>ved. P<span class=\"_ _0\"></span>erformance in<span class=\"_ _0\"></span>centive f<span class=\"_ _0\"></span>ees ar<span class=\"_ _0\"></span>e based on the r<span class=\"_ _0\"></span>eturns achieved o<span class=\"_ _0\"></span>ver a pr<span class=\"_ _0\"></span>edetermined thr<span class=\"_ _0\"></span>eshold as defined in the f<span class=\"_ _0\"></span>unds\u2019 Pro<span class=\"_ _0\"></span>spectus or off<span class=\"_ _3\"></span>ering documents and ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised only<span class=\"_ gs8\"> </span>at the point in time wh<span class=\"_ _0\"></span>en management hav<span class=\"_ _0\"></span>e certainty as to the r<span class=\"_ _3\"></span>eceipt of such r<span class=\"_ _0\"></span>evenu<span class=\"_ _0\"></span>e, such that it is highly pr<span class=\"_ _3\"></span>obable that a significant r<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span>sal in the amount of r<span class=\"_ _3\"></span>evenue r<span class=\"_ _0\"></span>ecognised will not oc<span class=\"_ _0\"></span>cur and when the f<span class=\"_ _0\"></span>ees can be measur<span class=\"_ _0\"></span>ed r<span class=\"_ _0\"></span>eliably.<span class=\"_ _2d2\"> </span>Other incom<span class=\"_ _0\"></span>e is based on the contr<span class=\"_ _0\"></span>act agr<span class=\"_ _0\"></span>eed bef<span class=\"_ _0\"></span>ore service<span class=\"_ _0\"></span>s are pr<span class=\"_ _0\"></span>ovided and is r<span class=\"_ _0\"></span>ecognised in line with the deliv<span class=\"_ _0\"></span>ery of the services pr<span class=\"_ _0\"></span>ovided.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup does no<span class=\"_ _0\"></span>t provide e<span class=\"_ _0\"></span>xtended paymen<span class=\"_ _0\"></span>t terms on its services and ther<span class=\"_ _3\"></span>efor<span class=\"_ _0\"></span>e no significant financing c<span class=\"_ _0\"></span>omponents ar<span class=\"_ _0\"></span>e identified by the Gr<span class=\"_ _0\"></span>oup.<span class=\"_ _2d2\"> </span>The NA<span class=\"_ _3\"></span>V<span class=\"_ _3\"></span>s which are u<span class=\"_ _0\"></span>sed to calculat<span class=\"_ _0\"></span>e management f<span class=\"_ _0\"></span>ees ar<span class=\"_ _0\"></span>e subject to the Gr<span class=\"_ _0\"></span>oup\u2019s fund V<span class=\"_ _3\"></span>aluations P<span class=\"_ _0\"></span>olicy which sets out ac<span class=\"_ _0\"></span>ceptable methodologies tha<span class=\"_ _0\"></span>t may be applied in valuing a fund\u2019s inv<span class=\"_ _0\"></span>estments. Each quart<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>, each Inves<span class=\"_ _0\"></span>tment Manager or V<span class=\"_ _3\"></span>aluations team v<span class=\"_ _0\"></span>alues their inv<span class=\"_ _0\"></span>estments in accor<span class=\"_ _3\"></span>dance with the guidelines o<span class=\"_ _0\"></span>f this policy<span class=\"_ _0\"></span>, typically the International Privat<span class=\"_ _0\"></span>e Equity and V<span class=\"_ _3\"></span>entur<span class=\"_ _0\"></span>e Capital (\u201cIPEV\u201d) V<span class=\"_ _0\"></span>aluation Guideline<span class=\"_ _0\"></span>s (December 2022) developed by the British V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>e Capital Association and o<span class=\"_ _0\"></span>ther organisa<span class=\"_ _0\"></span>tions. These valuations ar<span class=\"_ _3\"></span>e then appr<span class=\"_ _0\"></span>oved by th<span class=\"_ _0\"></span>e Group\u2019s v<span class=\"_ _0\"></span>aluation committ<span class=\"_ _0\"></span>ee and wher<span class=\"_ _0\"></span>e relevan<span class=\"_ _0\"></span>t are also appr<span class=\"_ _3\"></span>oved by th<span class=\"_ _0\"></span>e independent Boar<span class=\"_ _3\"></span>ds of each fun<span class=\"_ _0\"></span>d.<span class=\"_ _2d2\"> </span><table class=\"s wcc h1cc\" id=\"_354e1ec6-2da0-4caf-b377-baae207138b0\"><tr><td></td><td class=\"t m1 x27c h26 y29b8 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y29b9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y29ba ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y29bb ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y29bc ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y29bd ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y288c wcd h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Managemen<span class=\"_ _0\"></span>t fees<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x422 y288a w39 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">122,697<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x423 y288c wce h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">115,580<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29be wcf h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Secr<span class=\"_ _0\"></span>etarial f<span class=\"_ _0\"></span>ees<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x424 y29bf w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,694<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y29be w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,152<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a5 wd0 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Dir<span class=\"_ _0\"></span>ectors\u2019 an<span class=\"_ _0\"></span>d monitoring f<span class=\"_ _0\"></span>ees<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x426 y29a6 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">8,002<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x427 y29a5 w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,640<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a8 wd1 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">Recurring r<span class=\"_ _0\"></span>evenue<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x428 y29a8 wce h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">133,393<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x429 y29a7 wce h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">122,372<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2988 wd2 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Marke<span class=\"_ _0\"></span>ting fee<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42a y2988 w62 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">13,807<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x427 y29b3 w60 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">9,931<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 wd3 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Arran<span class=\"_ _0\"></span>gement f<span class=\"_ _0\"></span>ees<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42b y29b4 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,624<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42c y29b5 w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,139<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298b wd4 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">P<span class=\"_ _0\"></span>erformance in<span class=\"_ _0\"></span>centive f<span class=\"_ _0\"></span>ees<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42d y298a w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,165<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42e y298b w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,879<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b6 wd5 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other incom<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42f y29b7 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x430 y29b6 wd6 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x431 y2897 wce h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">153,989<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x432 y2898 wce h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">141,326<span class=\"_ _2d2\"> </span></div></td></tr></table>Dir<span class=\"_ _0\"></span>ectors\u2019 an<span class=\"_ _0\"></span>d monitoring f<span class=\"_ _0\"></span>ees include additional cat<span class=\"_ _0\"></span>ch-up fees ne<span class=\"_ _0\"></span>gotiate<span class=\"_ _0\"></span>d in the year of \u00a33.5<span class=\"_ gs8\"> </span>million and managemen<span class=\"_ _0\"></span>t fees inclu<span class=\"_ _0\"></span>de an additional fee o<span class=\"_ _0\"></span>f \u00a31.5 million for ex<span class=\"_ _0\"></span>ceptional services pr<span class=\"_ _0\"></span>ovided durin<span class=\"_ _0\"></span>g the year<span class=\"_ _3\"></span>. A<span class=\"_ _0\"></span>lthough these am<span class=\"_ _0\"></span>ounts fall within the definition o<span class=\"_ _0\"></span>f rec<span class=\"_ _0\"></span>urring r<span class=\"_ _0\"></span>evenue, the amo<span class=\"_ _0\"></span>unt expected t<span class=\"_ _0\"></span>o be generat<span class=\"_ _0\"></span>ed in futur<span class=\"_ _0\"></span>e years is smaller<span class=\"_ _a\"></span>.<span class=\"_ _2d2\"> </span>The timing o<span class=\"_ _0\"></span>f rev<span class=\"_ _0\"></span>enue is as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2d2\"> </span><table class=\"s wd7 h1cd\" id=\"_2d644fa4-1803-44db-884f-4299dc10b0f1\"><tr><td></td><td class=\"t m1 x27c h26 y29c0 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y29c1 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y29c2 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y29c3 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y29c4 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y29c5 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 ha y29c6 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>iming of trans<span class=\"_ _0\"></span>fer o<span class=\"_ _0\"></span>f goods and services:<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y298b wd8 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">P<span class=\"_ _0\"></span>oint in time<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x433 y298a w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">20,596<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2dd y298b w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">18,954<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b6 wd9 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Over time<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x428 y29b7 wce h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">133,393<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x429 y29b6 wce h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">122,372<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x431 y2897 wce h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">153,989<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x432 y2898 wce h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">141,326<span class=\"_ _2d2\"> </span></div></td></tr></table>Contr<span class=\"_ _0\"></span>act balances ar<span class=\"_ _3\"></span>e as follows:<span class=\"_ _2d2\"> </span><table class=\"s wda h1ce\" id=\"_469a50c3-d8b3-4ae6-bca9-893a2a51eae8\"><tr><td></td><td class=\"t m1 x2af h26 y29c7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y29c8 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y29c9 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y29ca ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x434 h26 y29cb ff3 fs1 fc0 sc0 ls0 ws0\">Contract </td><td class=\"t m1 x435 h2 y29cc ff2 fs1 fc2 sc0 ls0 ws0\">Contr<span class=\"_ _0\"></span>act </td></tr><tr><td></td><td class=\"t m1 x434 h26 y29cd ff3 fs1 fc0 sc0 ls0 ws0\">liabilities </td><td class=\"t m1 x435 h2 y29ce ff2 fs1 fc2 sc0 ls0 ws0\">liabilities </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y29cf ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y29d0 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y29d1 wdb h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x436 y29d2 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(7,361)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2b8 y29d2 w3d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(5,790)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y29d3 wdc h1c6\"><div class=\"t m1 x24f ha y2946 ff2 fs7 fc2 sc0 ls0 ws0\">Amounts in<span class=\"_ _0\"></span>cluded in contrac<span class=\"_ _0\"></span>t liabilities that wer<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised as<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">r<span class=\"_ _0\"></span>evenue durin<span class=\"_ _0\"></span>g the period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x424 y29d4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">7,361<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y29d3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,790<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y29d6 wdd h1cf\"><div class=\"t m1 x24f ha y29d5 ff2 fs7 fc2 sc0 ls0 ws0\">Cash r<span class=\"_ _0\"></span>eceived in ad<span class=\"_ _0\"></span>vance of perf<span class=\"_ _0\"></span>ormance and no<span class=\"_ _0\"></span>t reco<span class=\"_ _0\"></span>gnised as<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">r<span class=\"_ _0\"></span>evenue durin<span class=\"_ _0\"></span>g the period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x437 y29b7 w6c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(11,493)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x438 y29b7 w3d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(7,361)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wde h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x439 y2897 w6c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(11,493)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x43a y2897 w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(7,361)<span class=\"_ _2d2\"> </span></div></td></tr></table>The timing o<span class=\"_ _0\"></span>f rev<span class=\"_ _0\"></span>enue r<span class=\"_ _0\"></span>ecognition, billings and cash c<span class=\"_ _0\"></span>ollections res<span class=\"_ _0\"></span>ults in either trade r<span class=\"_ _0\"></span>eceivables, accru<span class=\"_ _0\"></span>ed income (included in tra<span class=\"_ _0\"></span>de receiv<span class=\"_ _0\"></span>ables) or def<span class=\"_ _0\"></span>erred in<span class=\"_ _0\"></span>come in the statem<span class=\"_ _0\"></span>ent of financial po<span class=\"_ _0\"></span>sition. For r<span class=\"_ _0\"></span>ecurring f<span class=\"_ _0\"></span>ees, amounts ar<span class=\"_ _0\"></span>e billed either in advanc<span class=\"_ _0\"></span>e or in arrear<span class=\"_ _0\"></span>s pursu<span class=\"_ _0\"></span>ant to a management or a<span class=\"_ _0\"></span>dvisory agr<span class=\"_ _0\"></span>eement. The contr<span class=\"_ _0\"></span>act liabilities abov<span class=\"_ _0\"></span>e re<span class=\"_ _0\"></span>flect the def<span class=\"_ _0\"></span>erre<span class=\"_ _0\"></span>d income in trade and o<span class=\"_ _0\"></span>ther payables.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "4. Re<span class=\"_ _0\"></span>venue<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>The principal componen<span class=\"_ _0\"></span>ts of r<span class=\"_ _0\"></span>evenue which f<span class=\"_ _0\"></span>all within the scope of IFRS 15 c<span class=\"_ _0\"></span>omprise managemen<span class=\"_ _0\"></span>t fees, secr<span class=\"_ _3\"></span>etarial fe<span class=\"_ _0\"></span>es, direct<span class=\"_ _0\"></span>ors\u2019 and monitorin<span class=\"_ _0\"></span>g fees, mark<span class=\"_ _0\"></span>eting f<span class=\"_ _0\"></span>ees, arrang<span class=\"_ _0\"></span>ement f<span class=\"_ _0\"></span>ees and performanc<span class=\"_ _0\"></span>e incentive f<span class=\"_ _0\"></span>ees, which ar<span class=\"_ _0\"></span>e contrac<span class=\"_ _0\"></span>tual arrang<span class=\"_ _0\"></span>ements that the Gr<span class=\"_ _0\"></span>oup operat<span class=\"_ _0\"></span>es as<span class=\"_ gs8\"> </span>principal.<span class=\"_ _2d2\"> </span>Managemen<span class=\"_ _0\"></span>t fees and mo<span class=\"_ _0\"></span>st secr<span class=\"_ _0\"></span>etarial fee<span class=\"_ _0\"></span>s are gen<span class=\"_ _0\"></span>erally based on a per<span class=\"_ _0\"></span>centage o<span class=\"_ _0\"></span>f fund Net Asset V<span class=\"_ _3\"></span>alue (\u201cNA<span class=\"_ _3\"></span>V\u201d) or commit<span class=\"_ _0\"></span>ted capital as define<span class=\"_ _0\"></span>d in the funds\u2019 Pr<span class=\"_ _0\"></span>ospectus and/or o<span class=\"_ _0\"></span>fferin<span class=\"_ _0\"></span>g documents, with som<span class=\"_ _0\"></span>e secre<span class=\"_ _0\"></span>tarial fees bein<span class=\"_ _0\"></span>g based on an agr<span class=\"_ _0\"></span>eed fixed r<span class=\"_ _0\"></span>ate. Dir<span class=\"_ _0\"></span>ector<span class=\"_ _0\"></span>s\u2019 and monitoring f<span class=\"_ _3\"></span>ees are gen<span class=\"_ _0\"></span>erally based on a specified fix<span class=\"_ _0\"></span>ed fe<span class=\"_ _0\"></span>e agreed with the c<span class=\"_ _0\"></span>ustomer<span class=\"_ _a\"></span>.<span class=\"_ _2d2\"> </span>Managemen<span class=\"_ _0\"></span>t, secre<span class=\"_ _0\"></span>tarial and direct<span class=\"_ _0\"></span>ors\u2019 and monitorin<span class=\"_ _0\"></span>g fees ar<span class=\"_ _3\"></span>e recognis<span class=\"_ _0\"></span>ed over time to the ext<span class=\"_ _0\"></span>ent that it is pr<span class=\"_ _0\"></span>obable that ther<span class=\"_ _0\"></span>e will be economic bene<span class=\"_ _0\"></span>fit and income can be r<span class=\"_ _0\"></span>eliably measur<span class=\"_ _0\"></span>ed. This<span class=\"_ gs8\"> </span>re<span class=\"_ _0\"></span>venue is r<span class=\"_ _0\"></span>ecognised ov<span class=\"_ _0\"></span>er time on the basis that the cu<span class=\"_ _0\"></span>stomer simultane<span class=\"_ _0\"></span>ously rec<span class=\"_ _0\"></span>eives<span class=\"_ gs8\"> </span>and consume<span class=\"_ _0\"></span>s the economic benefits o<span class=\"_ _0\"></span>f the pro<span class=\"_ _0\"></span>vided asset as the Gr<span class=\"_ _0\"></span>oup perf<span class=\"_ _0\"></span>orms<span class=\"_ gs8\"> </span>its obligations.<span class=\"_ _2d2\"> </span>Marke<span class=\"_ _0\"></span>ting fee<span class=\"_ _0\"></span>s are based on a r<span class=\"_ _0\"></span>ate agr<span class=\"_ _3\"></span>eed with the customer and r<span class=\"_ _3\"></span>ecognised at the point in time when the r<span class=\"_ _0\"></span>elated fun<span class=\"_ _0\"></span>ds have been allo<span class=\"_ _0\"></span>tted or mana<span class=\"_ _0\"></span>gement hav<span class=\"_ _0\"></span>e certainty as to the r<span class=\"_ _0\"></span>eceipt of such r<span class=\"_ _3\"></span>evenue, such th<span class=\"_ _0\"></span>at it is highly probable th<span class=\"_ _0\"></span>at a significant r<span class=\"_ _0\"></span>eversal in th<span class=\"_ _0\"></span>e amount o<span class=\"_ _0\"></span>f rev<span class=\"_ _0\"></span>enue r<span class=\"_ _0\"></span>ecognised will not oc<span class=\"_ _0\"></span>cur and when the f<span class=\"_ _0\"></span>ees can be measur<span class=\"_ _0\"></span>ed r<span class=\"_ _0\"></span>eliably. Arran<span class=\"_ _0\"></span>gement f<span class=\"_ _0\"></span>ees are b<span class=\"_ _0\"></span>ased on a set ra<span class=\"_ _0\"></span>te agr<span class=\"_ _0\"></span>eed with the customer an<span class=\"_ _0\"></span>d reco<span class=\"_ _0\"></span>gnised at the point in time when the r<span class=\"_ _3\"></span>elated service obliga<span class=\"_ _0\"></span>tions have been achie<span class=\"_ _0\"></span>ved. P<span class=\"_ _0\"></span>erformance in<span class=\"_ _0\"></span>centive f<span class=\"_ _0\"></span>ees ar<span class=\"_ _0\"></span>e based on the r<span class=\"_ _0\"></span>eturns achieved o<span class=\"_ _0\"></span>ver a pr<span class=\"_ _0\"></span>edetermined thr<span class=\"_ _0\"></span>eshold as defined in the f<span class=\"_ _0\"></span>unds\u2019 Pro<span class=\"_ _0\"></span>spectus or off<span class=\"_ _3\"></span>ering documents and ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised only<span class=\"_ gs8\"> </span>at the point in time wh<span class=\"_ _0\"></span>en management hav<span class=\"_ _0\"></span>e certainty as to the r<span class=\"_ _3\"></span>eceipt of such r<span class=\"_ _0\"></span>evenu<span class=\"_ _0\"></span>e, such that it is highly pr<span class=\"_ _3\"></span>obable that a significant r<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span>sal in the amount of r<span class=\"_ _3\"></span>evenue r<span class=\"_ _0\"></span>ecognised will not oc<span class=\"_ _0\"></span>cur and when the f<span class=\"_ _0\"></span>ees can be measur<span class=\"_ _0\"></span>ed r<span class=\"_ _0\"></span>eliably.<span class=\"_ _2d2\"> </span>Other incom<span class=\"_ _0\"></span>e is based on the contr<span class=\"_ _0\"></span>act agr<span class=\"_ _0\"></span>eed bef<span class=\"_ _0\"></span>ore service<span class=\"_ _0\"></span>s are pr<span class=\"_ _0\"></span>ovided and is r<span class=\"_ _0\"></span>ecognised in line with the deliv<span class=\"_ _0\"></span>ery of the services pr<span class=\"_ _0\"></span>ovided.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup does no<span class=\"_ _0\"></span>t provide e<span class=\"_ _0\"></span>xtended paymen<span class=\"_ _0\"></span>t terms on its services and ther<span class=\"_ _3\"></span>efor<span class=\"_ _0\"></span>e no significant financing c<span class=\"_ _0\"></span>omponents ar<span class=\"_ _0\"></span>e identified by the Gr<span class=\"_ _0\"></span>oup.<span class=\"_ _2d2\"> </span>The NA<span class=\"_ _3\"></span>V<span class=\"_ _3\"></span>s which are u<span class=\"_ _0\"></span>sed to calculat<span class=\"_ _0\"></span>e management f<span class=\"_ _0\"></span>ees ar<span class=\"_ _0\"></span>e subject to the Gr<span class=\"_ _0\"></span>oup\u2019s fund V<span class=\"_ _3\"></span>aluations P<span class=\"_ _0\"></span>olicy which sets out ac<span class=\"_ _0\"></span>ceptable methodologies tha<span class=\"_ _0\"></span>t may be applied in valuing a fund\u2019s inv<span class=\"_ _0\"></span>estments. Each quart<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>, each Inves<span class=\"_ _0\"></span>tment Manager or V<span class=\"_ _3\"></span>aluations team v<span class=\"_ _0\"></span>alues their inv<span class=\"_ _0\"></span>estments in accor<span class=\"_ _3\"></span>dance with the guidelines o<span class=\"_ _0\"></span>f this policy<span class=\"_ _0\"></span>, typically the International Privat<span class=\"_ _0\"></span>e Equity and V<span class=\"_ _3\"></span>entur<span class=\"_ _0\"></span>e Capital (\u201cIPEV\u201d) V<span class=\"_ _0\"></span>aluation Guideline<span class=\"_ _0\"></span>s (December 2022) developed by the British V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>e Capital Association and o<span class=\"_ _0\"></span>ther organisa<span class=\"_ _0\"></span>tions. These valuations ar<span class=\"_ _3\"></span>e then appr<span class=\"_ _0\"></span>oved by th<span class=\"_ _0\"></span>e Group\u2019s v<span class=\"_ _0\"></span>aluation committ<span class=\"_ _0\"></span>ee and wher<span class=\"_ _0\"></span>e relevan<span class=\"_ _0\"></span>t are also appr<span class=\"_ _3\"></span>oved by th<span class=\"_ _0\"></span>e independent Boar<span class=\"_ _3\"></span>ds of each fun<span class=\"_ _0\"></span>d.<span class=\"_ _2d2\"> </span><div class=\"gsd3\"><table class=\"s wcc h1cc\" id=\"_354e1ec6-2da0-4caf-b377-baae207138b0\"><tr><td></td><td class=\"t m1 x27c h26 y29b8 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y29b9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y29ba ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y29bb ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y29bc ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y29bd ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y288c wcd h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Managemen<span class=\"_ _0\"></span>t fees<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x422 y288a w39 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">122,697<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x423 y288c wce h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">115,580<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29be wcf h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Secr<span class=\"_ _0\"></span>etarial f<span class=\"_ _0\"></span>ees<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x424 y29bf w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,694<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y29be w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,152<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a5 wd0 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Dir<span class=\"_ _0\"></span>ectors\u2019 an<span class=\"_ _0\"></span>d monitoring f<span class=\"_ _0\"></span>ees<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x426 y29a6 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">8,002<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x427 y29a5 w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,640<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a8 wd1 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">Recurring r<span class=\"_ _0\"></span>evenue<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x428 y29a8 wce h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">133,393<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x429 y29a7 wce h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">122,372<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2988 wd2 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Marke<span class=\"_ _0\"></span>ting fee<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42a y2988 w62 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">13,807<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x427 y29b3 w60 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">9,931<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 wd3 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Arran<span class=\"_ _0\"></span>gement f<span class=\"_ _0\"></span>ees<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42b y29b4 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,624<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42c y29b5 w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,139<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298b wd4 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">P<span class=\"_ _0\"></span>erformance in<span class=\"_ _0\"></span>centive f<span class=\"_ _0\"></span>ees<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42d y298a w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,165<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42e y298b w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,879<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b6 wd5 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other incom<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42f y29b7 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x430 y29b6 wd6 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x431 y2897 wce h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">153,989<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x432 y2898 wce h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">141,326<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gsd4\">Dir<span class=\"_ _0\"></span>ectors\u2019 an<span class=\"_ _0\"></span>d monitoring f<span class=\"_ _0\"></span>ees include additional cat<span class=\"_ _0\"></span>ch-up fees ne<span class=\"_ _0\"></span>gotiate<span class=\"_ _0\"></span>d in the year of </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsd5\">\u00a33.5<span class=\"_ gs8\"> </span>million and managemen<span class=\"_ _0\"></span>t fees inclu<span class=\"_ _0\"></span>de an additional fee o<span class=\"_ _0\"></span>f \u00a31.5 million for ex<span class=\"_ _0\"></span>ceptional </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsd6\">services pr<span class=\"_ _0\"></span>ovided durin<span class=\"_ _0\"></span>g the year<span class=\"_ _3\"></span>. A<span class=\"_ _0\"></span>lthough these am<span class=\"_ _0\"></span>ounts fall within the definition o<span class=\"_ _0\"></span>f rec<span class=\"_ _0\"></span>urring </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsd7\">r<span class=\"_ _0\"></span>evenue, the amo<span class=\"_ _0\"></span>unt expected t<span class=\"_ _0\"></span>o be generat<span class=\"_ _0\"></span>ed in futur<span class=\"_ _0\"></span>e years is smaller<span class=\"_ _a\"></span>.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gsd8\">The timing o<span class=\"_ _0\"></span>f rev<span class=\"_ _0\"></span>enue is as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2d2\"> </span></div><div class=\"gsd9\"><table class=\"s wd7 h1cd\" id=\"_2d644fa4-1803-44db-884f-4299dc10b0f1\"><tr><td></td><td class=\"t m1 x27c h26 y29c0 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y29c1 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y29c2 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y29c3 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y29c4 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y29c5 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 ha y29c6 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>iming of trans<span class=\"_ _0\"></span>fer o<span class=\"_ _0\"></span>f goods and services:<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y298b wd8 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">P<span class=\"_ _0\"></span>oint in time<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x433 y298a w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">20,596<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2dd y298b w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">18,954<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b6 wd9 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Over time<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x428 y29b7 wce h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">133,393<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x429 y29b6 wce h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">122,372<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x431 y2897 wce h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">153,989<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x432 y2898 wce h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">141,326<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gsda\">Contr<span class=\"_ _0\"></span>act balances ar<span class=\"_ _3\"></span>e as follows:<span class=\"_ _2d2\"> </span></div><div class=\"gsdb\"><table class=\"s wda h1ce\" id=\"_469a50c3-d8b3-4ae6-bca9-893a2a51eae8\"><tr><td></td><td class=\"t m1 x2af h26 y29c7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y29c8 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y29c9 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y29ca ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x434 h26 y29cb ff3 fs1 fc0 sc0 ls0 ws0\">Contract </td><td class=\"t m1 x435 h2 y29cc ff2 fs1 fc2 sc0 ls0 ws0\">Contr<span class=\"_ _0\"></span>act </td></tr><tr><td></td><td class=\"t m1 x434 h26 y29cd ff3 fs1 fc0 sc0 ls0 ws0\">liabilities </td><td class=\"t m1 x435 h2 y29ce ff2 fs1 fc2 sc0 ls0 ws0\">liabilities </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y29cf ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y29d0 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y29d1 wdb h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x436 y29d2 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(7,361)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2b8 y29d2 w3d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(5,790)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y29d3 wdc h1c6\"><div class=\"t m1 x24f ha y2946 ff2 fs7 fc2 sc0 ls0 ws0\">Amounts in<span class=\"_ _0\"></span>cluded in contrac<span class=\"_ _0\"></span>t liabilities that wer<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised as<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">r<span class=\"_ _0\"></span>evenue durin<span class=\"_ _0\"></span>g the period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x424 y29d4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">7,361<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y29d3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,790<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y29d6 wdd h1cf\"><div class=\"t m1 x24f ha y29d5 ff2 fs7 fc2 sc0 ls0 ws0\">Cash r<span class=\"_ _0\"></span>eceived in ad<span class=\"_ _0\"></span>vance of perf<span class=\"_ _0\"></span>ormance and no<span class=\"_ _0\"></span>t reco<span class=\"_ _0\"></span>gnised as<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">r<span class=\"_ _0\"></span>evenue durin<span class=\"_ _0\"></span>g the period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x437 y29b7 w6c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(11,493)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x438 y29b7 w3d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(7,361)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wde h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x439 y2897 w6c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(11,493)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x43a y2897 w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(7,361)<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gsdc\">The timing o<span class=\"_ _0\"></span>f rev<span class=\"_ _0\"></span>enue r<span class=\"_ _0\"></span>ecognition, billings and cash c<span class=\"_ _0\"></span>ollections res<span class=\"_ _0\"></span>ults in either trade </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsdd\">r<span class=\"_ _0\"></span>eceivables, accru<span class=\"_ _0\"></span>ed income (included in tra<span class=\"_ _0\"></span>de receiv<span class=\"_ _0\"></span>ables) or def<span class=\"_ _0\"></span>erred in<span class=\"_ _0\"></span>come in the statem<span class=\"_ _0\"></span>ent </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsde\">of financial po<span class=\"_ _0\"></span>sition. For r<span class=\"_ _0\"></span>ecurring f<span class=\"_ _0\"></span>ees, amounts ar<span class=\"_ _0\"></span>e billed either in advanc<span class=\"_ _0\"></span>e or in arrear<span class=\"_ _0\"></span>s </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gsdf\">pursu<span class=\"_ _0\"></span>ant to a management or a<span class=\"_ _0\"></span>dvisory agr<span class=\"_ _0\"></span>eement. The contr<span class=\"_ _0\"></span>act liabilities abov<span class=\"_ _0\"></span>e re<span class=\"_ _0\"></span>flect the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gse0\">def<span class=\"_ _0\"></span>erre<span class=\"_ _0\"></span>d income in trade and o<span class=\"_ _0\"></span>ther payables.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>The principal componen<span class=\"_ _0\"></span>ts of r<span class=\"_ _0\"></span>evenue which f<span class=\"_ _0\"></span>all within the scope of IFRS 15 c<span class=\"_ _0\"></span>omprise managemen<span class=\"_ _0\"></span>t fees, secr<span class=\"_ _3\"></span>etarial fe<span class=\"_ _0\"></span>es, direct<span class=\"_ _0\"></span>ors\u2019 and monitorin<span class=\"_ _0\"></span>g fees, mark<span class=\"_ _0\"></span>eting f<span class=\"_ _0\"></span>ees, arrang<span class=\"_ _0\"></span>ement f<span class=\"_ _0\"></span>ees and performanc<span class=\"_ _0\"></span>e incentive f<span class=\"_ _0\"></span>ees, which ar<span class=\"_ _0\"></span>e contrac<span class=\"_ _0\"></span>tual arrang<span class=\"_ _0\"></span>ements that the Gr<span class=\"_ _0\"></span>oup operat<span class=\"_ _0\"></span>es as<span class=\"_ gs8\"> </span>principal.<span class=\"_ _2d2\"> </span>Managemen<span class=\"_ _0\"></span>t fees and mo<span class=\"_ _0\"></span>st secr<span class=\"_ _0\"></span>etarial fee<span class=\"_ _0\"></span>s are gen<span class=\"_ _0\"></span>erally based on a per<span class=\"_ _0\"></span>centage o<span class=\"_ _0\"></span>f fund Net Asset V<span class=\"_ _3\"></span>alue (\u201cNA<span class=\"_ _3\"></span>V\u201d) or commit<span class=\"_ _0\"></span>ted capital as define<span class=\"_ _0\"></span>d in the funds\u2019 Pr<span class=\"_ _0\"></span>ospectus and/or o<span class=\"_ _0\"></span>fferin<span class=\"_ _0\"></span>g documents, with som<span class=\"_ _0\"></span>e secre<span class=\"_ _0\"></span>tarial fees bein<span class=\"_ _0\"></span>g based on an agr<span class=\"_ _0\"></span>eed fixed r<span class=\"_ _0\"></span>ate. Dir<span class=\"_ _0\"></span>ector<span class=\"_ _0\"></span>s\u2019 and monitoring f<span class=\"_ _3\"></span>ees are gen<span class=\"_ _0\"></span>erally based on a specified fix<span class=\"_ _0\"></span>ed fe<span class=\"_ _0\"></span>e agreed with the c<span class=\"_ _0\"></span>ustomer<span class=\"_ _a\"></span>.<span class=\"_ _2d2\"> </span>Managemen<span class=\"_ _0\"></span>t, secre<span class=\"_ _0\"></span>tarial and direct<span class=\"_ _0\"></span>ors\u2019 and monitorin<span class=\"_ _0\"></span>g fees ar<span class=\"_ _3\"></span>e recognis<span class=\"_ _0\"></span>ed over time to the ext<span class=\"_ _0\"></span>ent that it is pr<span class=\"_ _0\"></span>obable that ther<span class=\"_ _0\"></span>e will be economic bene<span class=\"_ _0\"></span>fit and income can be r<span class=\"_ _0\"></span>eliably measur<span class=\"_ _0\"></span>ed. This<span class=\"_ gs8\"> </span>re<span class=\"_ _0\"></span>venue is r<span class=\"_ _0\"></span>ecognised ov<span class=\"_ _0\"></span>er time on the basis that the cu<span class=\"_ _0\"></span>stomer simultane<span class=\"_ _0\"></span>ously rec<span class=\"_ _0\"></span>eives<span class=\"_ gs8\"> </span>and consume<span class=\"_ _0\"></span>s the economic benefits o<span class=\"_ _0\"></span>f the pro<span class=\"_ _0\"></span>vided asset as the Gr<span class=\"_ _0\"></span>oup perf<span class=\"_ _0\"></span>orms<span class=\"_ gs8\"> </span>its obligations.<span class=\"_ _2d2\"> </span>Marke<span class=\"_ _0\"></span>ting fee<span class=\"_ _0\"></span>s are based on a r<span class=\"_ _0\"></span>ate agr<span class=\"_ _3\"></span>eed with the customer and r<span class=\"_ _3\"></span>ecognised at the point in time when the r<span class=\"_ _0\"></span>elated fun<span class=\"_ _0\"></span>ds have been allo<span class=\"_ _0\"></span>tted or mana<span class=\"_ _0\"></span>gement hav<span class=\"_ _0\"></span>e certainty as to the r<span class=\"_ _0\"></span>eceipt of such r<span class=\"_ _3\"></span>evenue, such th<span class=\"_ _0\"></span>at it is highly probable th<span class=\"_ _0\"></span>at a significant r<span class=\"_ _0\"></span>eversal in th<span class=\"_ _0\"></span>e amount o<span class=\"_ _0\"></span>f rev<span class=\"_ _0\"></span>enue r<span class=\"_ _0\"></span>ecognised will not oc<span class=\"_ _0\"></span>cur and when the f<span class=\"_ _0\"></span>ees can be measur<span class=\"_ _0\"></span>ed r<span class=\"_ _0\"></span>eliably. Arran<span class=\"_ _0\"></span>gement f<span class=\"_ _0\"></span>ees are b<span class=\"_ _0\"></span>ased on a set ra<span class=\"_ _0\"></span>te agr<span class=\"_ _0\"></span>eed with the customer an<span class=\"_ _0\"></span>d reco<span class=\"_ _0\"></span>gnised at the point in time when the r<span class=\"_ _3\"></span>elated service obliga<span class=\"_ _0\"></span>tions have been achie<span class=\"_ _0\"></span>ved. P<span class=\"_ _0\"></span>erformance in<span class=\"_ _0\"></span>centive f<span class=\"_ _0\"></span>ees ar<span class=\"_ _0\"></span>e based on the r<span class=\"_ _0\"></span>eturns achieved o<span class=\"_ _0\"></span>ver a pr<span class=\"_ _0\"></span>edetermined thr<span class=\"_ _0\"></span>eshold as defined in the f<span class=\"_ _0\"></span>unds\u2019 Pro<span class=\"_ _0\"></span>spectus or off<span class=\"_ _3\"></span>ering documents and ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised only<span class=\"_ gs8\"> </span>at the point in time wh<span class=\"_ _0\"></span>en management hav<span class=\"_ _0\"></span>e certainty as to the r<span class=\"_ _3\"></span>eceipt of such r<span class=\"_ _0\"></span>evenu<span class=\"_ _0\"></span>e, such that it is highly pr<span class=\"_ _3\"></span>obable that a significant r<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span>sal in the amount of r<span class=\"_ _3\"></span>evenue r<span class=\"_ _0\"></span>ecognised will not oc<span class=\"_ _0\"></span>cur and when the f<span class=\"_ _0\"></span>ees can be measur<span class=\"_ _0\"></span>ed r<span class=\"_ _0\"></span>eliably.<span class=\"_ _2d2\"> </span>Other incom<span class=\"_ _0\"></span>e is based on the contr<span class=\"_ _0\"></span>act agr<span class=\"_ _0\"></span>eed bef<span class=\"_ _0\"></span>ore service<span class=\"_ _0\"></span>s are pr<span class=\"_ _0\"></span>ovided and is r<span class=\"_ _0\"></span>ecognised in line with the deliv<span class=\"_ _0\"></span>ery of the services pr<span class=\"_ _0\"></span>ovided.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup does no<span class=\"_ _0\"></span>t provide e<span class=\"_ _0\"></span>xtended paymen<span class=\"_ _0\"></span>t terms on its services and ther<span class=\"_ _3\"></span>efor<span class=\"_ _0\"></span>e no significant financing c<span class=\"_ _0\"></span>omponents ar<span class=\"_ _0\"></span>e identified by the Gr<span class=\"_ _0\"></span>oup.<span class=\"_ _2d2\"> </span>The NA<span class=\"_ _3\"></span>V<span class=\"_ _3\"></span>s which are u<span class=\"_ _0\"></span>sed to calculat<span class=\"_ _0\"></span>e management f<span class=\"_ _0\"></span>ees ar<span class=\"_ _0\"></span>e subject to the Gr<span class=\"_ _0\"></span>oup\u2019s fund V<span class=\"_ _3\"></span>aluations P<span class=\"_ _0\"></span>olicy which sets out ac<span class=\"_ _0\"></span>ceptable methodologies tha<span class=\"_ _0\"></span>t may be applied in valuing a fund\u2019s inv<span class=\"_ _0\"></span>estments. Each quart<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>, each Inves<span class=\"_ _0\"></span>tment Manager or V<span class=\"_ _3\"></span>aluations team v<span class=\"_ _0\"></span>alues their inv<span class=\"_ _0\"></span>estments in accor<span class=\"_ _3\"></span>dance with the guidelines o<span class=\"_ _0\"></span>f this policy<span class=\"_ _0\"></span>, typically the International Privat<span class=\"_ _0\"></span>e Equity and V<span class=\"_ _3\"></span>entur<span class=\"_ _0\"></span>e Capital (\u201cIPEV\u201d) V<span class=\"_ _0\"></span>aluation Guideline<span class=\"_ _0\"></span>s (December 2022) developed by the British V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>e Capital Association and o<span class=\"_ _0\"></span>ther organisa<span class=\"_ _0\"></span>tions. These valuations ar<span class=\"_ _3\"></span>e then appr<span class=\"_ _0\"></span>oved by th<span class=\"_ _0\"></span>e Group\u2019s v<span class=\"_ _0\"></span>aluation committ<span class=\"_ _0\"></span>ee and wher<span class=\"_ _0\"></span>e relevan<span class=\"_ _0\"></span>t are also appr<span class=\"_ _3\"></span>oved by th<span class=\"_ _0\"></span>e independent Boar<span class=\"_ _3\"></span>ds of each fun<span class=\"_ _0\"></span>d.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "5. Business segments<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Segment in<span class=\"_ _0\"></span>formation is pr<span class=\"_ _3\"></span>ovided based on the opera<span class=\"_ _0\"></span>ting segments which ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>eviewed by the Ex<span class=\"_ _0\"></span>ecutiv<span class=\"_ _0\"></span>e Committee (\u201cEx<span class=\"_ _0\"></span>co\u201d), which is consider<span class=\"_ _0\"></span>ed to be the chief oper<span class=\"_ _0\"></span>ating decision mak<span class=\"_ _0\"></span>er<span class=\"_ _3\"></span>. These oper<span class=\"_ _0\"></span>ating segmen<span class=\"_ _0\"></span>ts, which comprise Infrastr<span class=\"_ _0\"></span>uctur<span class=\"_ _0\"></span>e, Private Equity and F<span class=\"_ _3\"></span>oresigh<span class=\"_ _0\"></span>t Capital Management (\u201cF<span class=\"_ _0\"></span>CM\u201d) are aggr<span class=\"_ _3\"></span>egated if the<span class=\"_ _0\"></span>y meet certain criteria. Segm<span class=\"_ _0\"></span>ent res<span class=\"_ _0\"></span>ults include items dir<span class=\"_ _0\"></span>ectly attribu<span class=\"_ _0\"></span>table to a segment as w<span class=\"_ _0\"></span>ell as those that can be alloca<span class=\"_ _0\"></span>ted on a re<span class=\"_ _0\"></span>asonable basis. No disclosur<span class=\"_ _0\"></span>e is made f<span class=\"_ _0\"></span>or net assets/liabilitie<span class=\"_ _0\"></span>s as these are n<span class=\"_ _0\"></span>ot r<span class=\"_ _0\"></span>eported by segmen<span class=\"_ _0\"></span>t to Exco.<span class=\"_ _2d2\"> </span>Managemen<span class=\"_ _0\"></span>t monitors the perf<span class=\"_ _0\"></span>ormance and str<span class=\"_ _0\"></span>ategic priorities o<span class=\"_ _0\"></span>f the business fr<span class=\"_ _0\"></span>om a business unit (\u201cBU\u201d) per<span class=\"_ _0\"></span>spective, and in this r<span class=\"_ _0\"></span>egar<span class=\"_ _0\"></span>d has identified the f<span class=\"_ _3\"></span>ollowing thre<span class=\"_ _0\"></span>e key \u201cr<span class=\"_ _0\"></span>eportable segments\u201d: Infras<span class=\"_ _0\"></span>tructur<span class=\"_ _0\"></span>e, Private E<span class=\"_ _0\"></span>quity and FCM.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup\u2019s Senior Managemen<span class=\"_ _0\"></span>t assesses the perf<span class=\"_ _0\"></span>ormance of the oper<span class=\"_ _0\"></span>ating segmen<span class=\"_ _0\"></span>ts based on cor<span class=\"_ _0\"></span>e EBITDA pr<span class=\"_ _0\"></span>e-SBP. See appen<span class=\"_ _0\"></span>dices to the financial stat<span class=\"_ _0\"></span>ements f<span class=\"_ _0\"></span>or further explanation.<span class=\"_ _2d2\"> </span><table class=\"s wdf h1d0\" id=\"_2e04574a-2bcb-427d-add8-11a9ddc26753\"><tr><td></td><td></td><td class=\"c n x43b y29d8 we0 h1d1\"><div class=\"t m2 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x43c y29da we1 h1bc\"><div class=\"t m2 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m2 x43d h26 y29db ff3 fs1 fc0 sc0 ls0 ws0\">Infrastructur<span class=\"_ _0\"></span>e </td><td class=\"t m2 x43e h26 y29db ff3 fs1 fc0 sc0 ls0 ws0\">Private Equity </td><td class=\"t m2 x43f h26 y29db ff3 fs1 fc0 sc0 ls0 ws0\">FCM </td><td class=\"t m2 x440 h26 y29db ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m2 x441 h2 y29db ff2 fs1 fc2 sc0 ls0 ws0\">Infras<span class=\"_ _0\"></span>tructure </td><td class=\"t m2 x442 h2 y29db ff2 fs1 fc2 sc0 ls0 ws0\">Private E<span class=\"_ _0\"></span>quity </td><td class=\"t m2 x443 h2 y29db ff2 fs1 fc2 sc0 ls0 ws0\">FCM </td><td class=\"t m2 x24d h2 y29db ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m2 x444 h26 y29dc ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x445 h26 y29dc ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x43f h26 y29dc ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x440 h26 y29dc ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x2fd h2 y29dc ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x2fe h2 y29dc ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x24c h2 y29dc ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x24d h2 y29dc ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y299d w37 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">Re<span class=\"_ _0\"></span>venue<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x446 y299d w62 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">95,890<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x447 y299d w47 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">50,523<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x448 y299d w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">7,576<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x449 y299d w39 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">153,989<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x44a y29dd w48 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">84,174<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x44b y29dd w47 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">47,350<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x44c y29dd we2 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">9,802<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x44d y29dd w39 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">141,326<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2979 w3b h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Cost o<span class=\"_ _0\"></span>f sales<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x44e y2978 w71 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(4,994)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x44f y2978 w71 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1,232)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x450 y2978 w3c h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1,564)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x451 y2978 w3c h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(7,790)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x452 y2978 w3d h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(4,389)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x453 y2978 w4f h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(981)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x454 y2978 w3d h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,934)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x455 y2978 w3d h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(7,304)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29de w3e h1bc\"><div class=\"t m2 x24f ha y2874 ff1 fs7 fc0 sc0 ls0 ws0\">Gross pr<span class=\"_ _0\"></span>ofit<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x456 y299f w62 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">90,896<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x457 y299f w62 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">49,291<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x458 y299f we2 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">6,012<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x459 y299f w39 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">146,199<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x45a y29de w47 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">79,785<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x45b y29de w48 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">46,369<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x45c y29de w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">7,868<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x45d y29de w3a h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">134,022<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29df w3f h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Administr<span class=\"_ _0\"></span>ative expenses<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x45e y297c w6c h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(69,835)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x45f y297c w6c h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(29,889)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x460 y297c w7f h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(6,474)</div></td><td class=\"c n x461 y297c w41 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(106,198)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x462 y297c w6d h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(64,125)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x463 y297c w6d h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(29,601)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x464 y297c w3d h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(7,213)</div></td><td class=\"c n x465 y297c we3 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(100,939)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e0 w43 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other oper<span class=\"_ _0\"></span>ating income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x466 y29a1 w69 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">118<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x467 y29a1 wd6 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x468 y29a1 w40 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x469 y29a1 w44 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">123<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x319 y29e0 w45 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x46a y29e0 w45 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x46b y29e0 w8a h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x46c y29e0 w45 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e1 w46 h1bf\"><div class=\"t m2 x24f ha y2874 ff1 fs7 fc0 sc0 ls0 ws0\">Operating pr<span class=\"_ _0\"></span>ofit<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x456 y29e2 w62 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">21,179<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x457 y29e2 w62 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">19,406<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x46d y29e2 w6f h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(461)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x46e y29e2 w47 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">40,124<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x46f y29e1 w47 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">15,660<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x470 y29e1 w48 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">16,768<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x471 y29e1 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">655<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x472 y29e1 w48 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">33,083<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a3 we4 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Non-operatin<span class=\"_ _0\"></span>g items<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x473 y29a4 w69 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">395<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x474 y29a4 w44 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">161<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x475 y29a4 w4a h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">24<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x476 y29a4 w44 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">580<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x477 y29a3 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">733<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x478 y29a3 w52 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">471<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x479 y29a3 w4a h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">25<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x47a y29a3 w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,229<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a5 w54 h1bf\"><div class=\"t m2 x24f ha y2874 ff1 fs7 fc0 sc0 ls0 ws0\">Pro<span class=\"_ _0\"></span>fit on ordinary activities bef<span class=\"_ _0\"></span>ore taxation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x47b y29a6 w62 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">21,574<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x47c y29a6 w62 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">19,567<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x47d y29a6 w6f h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(437)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x47e y29a6 w48 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">40,704<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x47f y29a5 w48 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">16,393<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x480 y29a5 w47 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">17,239<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x481 y29a5 w52 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">680<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x482 y29a5 w47 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">34,312<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e3 we5 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Non-cor<span class=\"_ _0\"></span>e administra<span class=\"_ _0\"></span>tive expenses<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x483 y29e4 w62 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">18,239<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x484 y29e4 w4d h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,779<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x485 y29e4 w52 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">922<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x486 y29e4 w47 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">21,940<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x487 y29e3 w47 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">19,363<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x488 y29e3 w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,558<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x489 y29e3 w52 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">929<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48a y29e3 w47 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">25,850<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e5 w49 h1be\"><div class=\"t m2 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">Gain on busine<span class=\"_ _0\"></span>ss combination<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48b y29e6 w4b h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48c y29e6 w95 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48d y29e6 w4b h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48e y29e6 w7c h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48f y29e6 w9e h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(16)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x490 y29e5 w45 h1be\"><div class=\"t m2 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x491 y29e5 w8a h1be\"><div class=\"t m2 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x492 y29e6 w9e h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(16)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2989 we6 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>air value losses on c<span class=\"_ _0\"></span>ontingent consider<span class=\"_ _0\"></span>ation (incl. finance expense<span class=\"_ _0\"></span>)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x493 y2989 w95 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x494 y2989 we7 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(45)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x495 y2989 w4b h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x496 y2989 w9f h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(45)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x497 y29e7 w45 h1be\"><div class=\"t m2 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x498 y2989 w4f h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(190)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x499 y29e7 w45 h1be\"><div class=\"t m2 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x49a y2989 w4f h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(190)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e8 we8 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Financ<span class=\"_ _0\"></span>e income and expense (ex<span class=\"_ _0\"></span>cluding fair valu<span class=\"_ _0\"></span>e gain on derivative<span class=\"_ _0\"></span>)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x49b y29e8 w6f h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(344)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x49c y29e8 we7 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(11)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x49d y29e8 wbe h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(24)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x49e y29e8 w6f h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(379)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x49f y29e8 w4f h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(300)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4a0 y29e9 w4a h1be\"><div class=\"t m2 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">14<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4a1 y29e8 w9e h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(25)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4a2 y29e8 w4f h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(311)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29ea we9 h1be\"><div class=\"t m2 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change on acquisitions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48b y29eb w4b h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48c y29eb w95 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48d y29eb w4b h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48e y29eb w7c h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4a3 y29eb w4f h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(348)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4a4 y29ea w45 h1be\"><div class=\"t m2 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3b4 y29ea w45 h1be\"><div class=\"t m2 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4a5 y29eb w4f h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(348)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wea h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">Core EBITD<span class=\"_ _3\"></span>A pre-SBP<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4a6 y2897 w62 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">39,469<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4a7 y2897 w47 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">22,290<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4a8 y2897 w44 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">461<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4a9 y2897 w47 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">62,220<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4aa y2898 w47 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">35,092<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ab y2898 w48 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">22,621<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ac y2898 w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,584<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ad y2898 w47 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">59,297<span class=\"_ _2d2\"> </span></div></td></tr></table><div class=\"t m2 h13 ff6 fs9 fc5 sc0 ls0 ws0 gsea\">5. Business segments<span class=\"_ _2d2\"> </span></div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gseb\">The Gr<span class=\"_ _0\"></span>oup has r<span class=\"_ _0\"></span>ecognised an impairmen<span class=\"_ _0\"></span>t charge and a r<span class=\"_ _3\"></span>eversal o<span class=\"_ _0\"></span>f impairment in r<span class=\"_ _0\"></span>espect of </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gsec\">intangible asse<span class=\"_ _0\"></span>ts (customer c<span class=\"_ _0\"></span>ontracts<span class=\"_ _0\"></span>) \u2013 see note 14. Th<span class=\"_ _0\"></span>e net impairment char<span class=\"_ _0\"></span>ge of \u00a36,345,000 </div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gsed\">is r<span class=\"_ _0\"></span>ecorde<span class=\"_ _0\"></span>d within administrativ<span class=\"_ _0\"></span>e expenses in the Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _0\"></span>e operating s<span class=\"_ _0\"></span>egment f<span class=\"_ _0\"></span>or the year </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gsee\">ended 31 Mar<span class=\"_ _0\"></span>ch 2025. The Gr<span class=\"_ _0\"></span>oup re<span class=\"_ _0\"></span>cognised an impairment in r<span class=\"_ _0\"></span>espect of in<span class=\"_ _0\"></span>tangible assets </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gsef\">(cust<span class=\"_ _0\"></span>omer contrac<span class=\"_ _0\"></span>ts) in<span class=\"_ gs8\"> </span>the Private E<span class=\"_ _0\"></span>quity operating se<span class=\"_ _0\"></span>gment for th<span class=\"_ _0\"></span>e year ended 31 Mar<span class=\"_ _0\"></span>ch 2024 </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gsf0\">of \u00a32,895,000.<span class=\"_ _2d2\"> </span></div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gsf1\">The Gr<span class=\"_ _0\"></span>oup opera<span class=\"_ _0\"></span>tes in diff<span class=\"_ _0\"></span>erent g<span class=\"_ _0\"></span>eographic r<span class=\"_ _0\"></span>egions. Rev<span class=\"_ _0\"></span>enue by r<span class=\"_ _0\"></span>egion is summarised below:<span class=\"_ _2d2\"> </span></div><div class=\"gsf2\"><table class=\"s web h1d2\" id=\"_936fbb05-66f9-4710-a250-3dd9c434eff4\"><tr><td></td><td class=\"t m2 x27c h26 y29ec ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m2 x27d h2 y29ed ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m2 x27e h26 y29ee ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m2 x27f h2 y29ef ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m2 x27e h26 y29f0 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x27f h2 y29f1 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y29a3 wec h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">United K<span class=\"_ _0\"></span>ingdom<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ae y29a4 w39 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">123,812<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4af y29a3 wce h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">112,776<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a5 wed h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Austr<span class=\"_ _0\"></span>alia<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x433 y29a6 w62 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">18,269<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2dd y29a5 w62 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">18,442<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e3 wee h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Lux<span class=\"_ _0\"></span>embourg<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x424 y29e4 w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">8,466<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y29e3 w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">6,303<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a9 wef h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Italy<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b0 y2891 w69 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">750<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b1 y29a9 w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,128<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 wf0 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Spain<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b2 y29b4 w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,034<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b3 y29b5 w69 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">746<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29f2 wf1 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Ir<span class=\"_ _0\"></span>eland<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x424 y29f3 w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,273<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y29f2 w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,931<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 wf2 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls29 ws53\">Gr<span class=\"_ _0\"></span>eece<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b4 y2895 w69 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">385<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b5 y2896 w89 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x431 y2897 wce h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">153,989<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x432 y2898 wce h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">141,326<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gsf3\">In accor<span class=\"_ _3\"></span>dance with IFRS 8 para<span class=\"_ _0\"></span>graph 34, the Gr<span class=\"_ _0\"></span>oup has a single cu<span class=\"_ _0\"></span>stomer with r<span class=\"_ _0\"></span>evenues which </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gsf4\">amount t<span class=\"_ _0\"></span>o 10% or more o<span class=\"_ _0\"></span>f Gro<span class=\"_ _0\"></span>up rev<span class=\"_ _0\"></span>enue. T<span class=\"_ _3\"></span>otal r<span class=\"_ _3\"></span>evenues fr<span class=\"_ _0\"></span>om this cust<span class=\"_ _0\"></span>omer in 2025 were </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gsf5\">\u00a356,925,000 (2024: \u00a343,515,000), of which \u00a343,122,000 (2024: \u00a333,346,000) was a<span class=\"_ _0\"></span>ttributable </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gsf6\">to Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _3\"></span>e, \u00a311,567,000 (2024: \u00a37,822,000) to Private Equity an<span class=\"_ _0\"></span>d \u00a32,236,000 (2024: </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gsf7\">\u00a32,347,000) to FCM.<span class=\"_ _2d2\"> </span></div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gsf8\">In accor<span class=\"_ _3\"></span>dance with IFRS 8 para<span class=\"_ _0\"></span>graph 33(b), non-curr<span class=\"_ _3\"></span>ent assets (ex<span class=\"_ _0\"></span>cluding derivative ass<span class=\"_ _0\"></span>ets, </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gsf9\">def<span class=\"_ _0\"></span>erre<span class=\"_ _0\"></span>d tax assets, contr<span class=\"_ _0\"></span>act costs and tr<span class=\"_ _0\"></span>ade and other r<span class=\"_ _3\"></span>eceivables) by r<span class=\"_ _3\"></span>egion are summaris<span class=\"_ _0\"></span>ed </div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gsfa\">below:<span class=\"_ _2d2\"> </span></div><div class=\"gsfb\"><table class=\"s wf3 h1d3\" id=\"_a8382fbd-ddff-4cce-8269-50e4f9612938\"><tr><td></td><td class=\"t m2 x2af h26 y29f4 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m2 x2b0 h2 y29f5 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m2 x2b1 h26 y29f6 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m2 x2b2 h2 y29f7 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m2 x2b1 h26 y29f8 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x2b2 h2 y29f9 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y29a5 wec h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">United K<span class=\"_ _0\"></span>ingdom<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2c3 y29a6 w47 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">46,124<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2c4 y29a5 w48 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">33,246<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e3 wed h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Austr<span class=\"_ _0\"></span>alia<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2dc y29e4 w48 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">27,080<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2dd y29e3 w47 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">36,664<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a9 wf4 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Lux<span class=\"_ _0\"></span>embourg<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x424 y2891 w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,257<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y29a9 w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,571<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 wef h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Italy<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b6 y29b4 w44 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">297<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b3 y29b5 w52 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">685<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29f2 wf0 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Spain<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b6 y29f3 w44 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">363<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b3 y29f2 w52 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">453<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 wf1 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Ir<span class=\"_ _0\"></span>eland<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b4 y2895 w44 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">520<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b7 y2896 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">569<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4b8 y2897 w47 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">77,641<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b9 y2898 w47 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">74,188<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gsfc\">The stat<span class=\"_ _0\"></span>ement of financial po<span class=\"_ _0\"></span>sition is reported t<span class=\"_ _0\"></span>o Exco on a sing<span class=\"_ _0\"></span>le segment basis. No further </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gsfd\">segmental in<span class=\"_ _0\"></span>formation is pr<span class=\"_ _3\"></span>ovided as this would no<span class=\"_ _0\"></span>t aid strate<span class=\"_ _0\"></span>gic and financial management </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gsfe\">decisions.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>Segment in<span class=\"_ _0\"></span>formation is pr<span class=\"_ _3\"></span>ovided based on the opera<span class=\"_ _0\"></span>ting segments which ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>eviewed by the Ex<span class=\"_ _0\"></span>ecutiv<span class=\"_ _0\"></span>e Committee (\u201cEx<span class=\"_ _0\"></span>co\u201d), which is consider<span class=\"_ _0\"></span>ed to be the chief oper<span class=\"_ _0\"></span>ating decision mak<span class=\"_ _0\"></span>er<span class=\"_ _3\"></span>. These oper<span class=\"_ _0\"></span>ating segmen<span class=\"_ _0\"></span>ts, which comprise Infrastr<span class=\"_ _0\"></span>uctur<span class=\"_ _0\"></span>e, Private Equity and F<span class=\"_ _3\"></span>oresigh<span class=\"_ _0\"></span>t Capital Management (\u201cF<span class=\"_ _0\"></span>CM\u201d) are aggr<span class=\"_ _3\"></span>egated if the<span class=\"_ _0\"></span>y meet certain criteria. Segm<span class=\"_ _0\"></span>ent res<span class=\"_ _0\"></span>ults include items dir<span class=\"_ _0\"></span>ectly attribu<span class=\"_ _0\"></span>table to a segment as w<span class=\"_ _0\"></span>ell as those that can be alloca<span class=\"_ _0\"></span>ted on a re<span class=\"_ _0\"></span>asonable basis. No disclosur<span class=\"_ _0\"></span>e is made f<span class=\"_ _0\"></span>or net assets/liabilitie<span class=\"_ _0\"></span>s as these are n<span class=\"_ _0\"></span>ot r<span class=\"_ _0\"></span>eported by segmen<span class=\"_ _0\"></span>t to Exco.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "The Gr<span class=\"_ _0\"></span>oup opera<span class=\"_ _0\"></span>tes in diff<span class=\"_ _0\"></span>erent g<span class=\"_ _0\"></span>eographic r<span class=\"_ _0\"></span>egions. Rev<span class=\"_ _0\"></span>enue by r<span class=\"_ _0\"></span>egion is summarised below:<span class=\"_ _2d2\"> </span><table class=\"s web h1d2\" id=\"_936fbb05-66f9-4710-a250-3dd9c434eff4\"><tr><td></td><td class=\"t m2 x27c h26 y29ec ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m2 x27d h2 y29ed ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m2 x27e h26 y29ee ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m2 x27f h2 y29ef ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m2 x27e h26 y29f0 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x27f h2 y29f1 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y29a3 wec h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">United K<span class=\"_ _0\"></span>ingdom<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ae y29a4 w39 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">123,812<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4af y29a3 wce h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">112,776<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a5 wed h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Austr<span class=\"_ _0\"></span>alia<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x433 y29a6 w62 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">18,269<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2dd y29a5 w62 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">18,442<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e3 wee h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Lux<span class=\"_ _0\"></span>embourg<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x424 y29e4 w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">8,466<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y29e3 w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">6,303<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a9 wef h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Italy<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b0 y2891 w69 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">750<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b1 y29a9 w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,128<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 wf0 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Spain<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b2 y29b4 w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,034<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b3 y29b5 w69 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">746<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29f2 wf1 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Ir<span class=\"_ _0\"></span>eland<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x424 y29f3 w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,273<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y29f2 w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,931<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 wf2 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls29 ws53\">Gr<span class=\"_ _0\"></span>eece<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b4 y2895 w69 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">385<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b5 y2896 w89 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x431 y2897 wce h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">153,989<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x432 y2898 wce h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">141,326<span class=\"_ _2d2\"> </span></div></td></tr></table>In accor<span class=\"_ _3\"></span>dance with IFRS 8 para<span class=\"_ _0\"></span>graph 34, the Gr<span class=\"_ _0\"></span>oup has a single cu<span class=\"_ _0\"></span>stomer with r<span class=\"_ _0\"></span>evenues which amount t<span class=\"_ _0\"></span>o 10% or more o<span class=\"_ _0\"></span>f Gro<span class=\"_ _0\"></span>up rev<span class=\"_ _0\"></span>enue. T<span class=\"_ _3\"></span>otal r<span class=\"_ _3\"></span>evenues fr<span class=\"_ _0\"></span>om this cust<span class=\"_ _0\"></span>omer in 2025 were \u00a356,925,000 (2024: \u00a343,515,000), of which \u00a343,122,000 (2024: \u00a333,346,000) was a<span class=\"_ _0\"></span>ttributable to Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _3\"></span>e, \u00a311,567,000 (2024: \u00a37,822,000) to Private Equity an<span class=\"_ _0\"></span>d \u00a32,236,000 (2024: \u00a32,347,000) to FCM.<span class=\"_ _2d2\"> </span>In accor<span class=\"_ _3\"></span>dance with IFRS 8 para<span class=\"_ _0\"></span>graph 33(b), non-curr<span class=\"_ _3\"></span>ent assets (ex<span class=\"_ _0\"></span>cluding derivative ass<span class=\"_ _0\"></span>ets, def<span class=\"_ _0\"></span>erre<span class=\"_ _0\"></span>d tax assets, contr<span class=\"_ _0\"></span>act costs and tr<span class=\"_ _0\"></span>ade and other r<span class=\"_ _3\"></span>eceivables) by r<span class=\"_ _3\"></span>egion are summaris<span class=\"_ _0\"></span>ed below:<span class=\"_ _2d2\"> </span><table class=\"s wf3 h1d3\" id=\"_a8382fbd-ddff-4cce-8269-50e4f9612938\"><tr><td></td><td class=\"t m2 x2af h26 y29f4 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m2 x2b0 h2 y29f5 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m2 x2b1 h26 y29f6 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m2 x2b2 h2 y29f7 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m2 x2b1 h26 y29f8 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x2b2 h2 y29f9 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y29a5 wec h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">United K<span class=\"_ _0\"></span>ingdom<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2c3 y29a6 w47 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">46,124<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2c4 y29a5 w48 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">33,246<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e3 wed h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Austr<span class=\"_ _0\"></span>alia<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2dc y29e4 w48 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">27,080<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2dd y29e3 w47 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">36,664<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a9 wf4 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Lux<span class=\"_ _0\"></span>embourg<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x424 y2891 w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,257<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y29a9 w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,571<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 wef h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Italy<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b6 y29b4 w44 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">297<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b3 y29b5 w52 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">685<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29f2 wf0 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Spain<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b6 y29f3 w44 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">363<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b3 y29f2 w52 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">453<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 wf1 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Ir<span class=\"_ _0\"></span>eland<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b4 y2895 w44 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">520<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b7 y2896 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">569<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4b8 y2897 w47 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">77,641<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b9 y2898 w47 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">74,188<span class=\"_ _2d2\"> </span></div></td></tr></table>The stat<span class=\"_ _0\"></span>ement of financial po<span class=\"_ _0\"></span>sition is reported t<span class=\"_ _0\"></span>o Exco on a sing<span class=\"_ _0\"></span>le segment basis. No further segmental in<span class=\"_ _0\"></span>formation is pr<span class=\"_ _3\"></span>ovided as this would no<span class=\"_ _0\"></span>t aid strate<span class=\"_ _0\"></span>gic and financial management decisions.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "<div class=\"t m2 h13 ff6 fs9 fc2 sc0 ls0 ws0 gs100\">6. Administrativ<span class=\"_ _0\"></span>e expenses<span class=\"_ _2d2\"> </span></div><div class=\"gsd3\"><table class=\"s wf5 h1d4\" id=\"_2df9aaaa-6030-4695-9be3-e535e331a1e7\"><tr><td></td><td class=\"t m2 x27c h26 y29fa ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m2 x27d h2 y29fb ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m2 x27e h26 y29fc ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m2 x27f h2 y29fd ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m2 x27e h26 y29fe ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x27f h2 y29ff ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2a00 wf6 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">S<span class=\"_ _0\"></span>taff costs (see no<span class=\"_ _0\"></span>te 7)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ba y2a00 w62 h1b8\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">66,440<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4bb y2a01 w47 h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">59,407<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a02 wf7 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">S<span class=\"_ _0\"></span>taff costs \u2013 acquisitions (s<span class=\"_ _0\"></span>ee note 7)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4bc y2a02 w4d h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">4,888<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4bd y2a03 w62 h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">11,947<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m2 x272 ha y2a04 ff2 fs7 fc2 sc0 ls0 ws0\">Amortisation in r<span class=\"_ _3\"></span>elation to intangible asse<span class=\"_ _0\"></span>ts  </td><td></td><td></td></tr><tr><td class=\"c n x250 y2a05 wf8 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(cust<span class=\"_ _0\"></span>omer contrac<span class=\"_ _0\"></span>ts) (see not<span class=\"_ _0\"></span>e 14)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4be y2a05 w4d h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,930<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4bf y2a06 w4d h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">3,211<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m2 x272 ha y2a07 ff2 fs7 fc2 sc0 ls0 ws0\">Depr<span class=\"_ _0\"></span>eciation and amortisation (ex<span class=\"_ _0\"></span>cluding amortisation  </td><td></td><td></td></tr><tr><td class=\"t m2 x272 hb y2a08 ff7 fs7 fc2 sc0 ls0 ws0\">in r<span class=\"_ _0\"></span>elation to intangible asse<span class=\"_ _0\"></span>ts (customer c<span class=\"_ _0\"></span>ontracts<span class=\"_ _0\"></span>)) <span class=\"ff2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2a09 wf9 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(see no<span class=\"_ _0\"></span>tes 13, 14 and 22)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c0 y2a09 w4d h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">3,191<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c1 y2a0a w4d h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">3,227<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m2 x272 hb y2a0b ff7 fs7 fc2 sc0 ls0 ws0\">Impairment o<span class=\"_ _0\"></span>f intangible assets (cu<span class=\"_ _0\"></span>stomer contr<span class=\"_ _0\"></span>acts) <span class=\"ff2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2a0c wfa h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(see no<span class=\"_ _0\"></span>te 14)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x424 y2a0c w4d h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">9,275<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y2a0d w4d h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">2,895<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m2 x272 hb y2a0e ff7 fs7 fc2 sc0 ls0 ws0\">Re<span class=\"_ _0\"></span>versal of impairm<span class=\"_ _0\"></span>ent of intangible asse<span class=\"_ _0\"></span>ts (customer c<span class=\"_ _0\"></span>ontracts<span class=\"_ _0\"></span>) </td><td></td><td></td></tr><tr><td class=\"c n x250 y2a0f wfa h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(see no<span class=\"_ _0\"></span>te 14)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x436 y2a0f w3c h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(2,930)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c2 y2a10 w89 h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y29f2 wfb h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Leg<span class=\"_ _0\"></span>al and pro<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ssional</div><div class=\"t m2 x4c3 h27 y2a11 ff2 fsf fc2 sc0 ls0 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c4 y29f3 w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">7,199<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c5 y29f2 w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,908<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2896 wfc h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other administr<span class=\"_ _0\"></span>ation costs</div><div class=\"t m2 x4c6 h27 y2996 ff2 fsf fc2 sc0 ls0 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x293 y2895 w62 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">15,205<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x294 y2896 w62 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">14,344<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x431 y2897 wce h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">106,198<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x432 y2898 wce h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">100,939<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m2 h16 ff7 fsa fc2 sc0 ls0 ws0 gs101\">1. <span class=\"_ _e\"> </span>Legal an<span class=\"_ _0\"></span>d prof<span class=\"_ _0\"></span>essional costs include acquisition-r<span class=\"_ _0\"></span>elated costs an<span class=\"_ _0\"></span>d Group r<span class=\"_ _0\"></span>estructuring cos<span class=\"_ _0\"></span>ts.<span class=\"_ _2d2\"> </span></div><div class=\"t m2 h16 ff7 fsa fc2 sc0 ls0 ws0 gs102\">2. <span class=\"_ _e\"> </span>Other administr<span class=\"_ _0\"></span>ation costs mainly rela<span class=\"_ _0\"></span>te to irreco<span class=\"_ _0\"></span>verable V<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>T, c<span class=\"_ _0\"></span>omputer maintenance, con<span class=\"_ _0\"></span>ferenc<span class=\"_ _0\"></span>es, bank charges and sun<span class=\"_ _0\"></span>dries.<span class=\"_ _2d2\"> </span></div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs103\">Specific administr<span class=\"_ _0\"></span>ative expense<span class=\"_ _0\"></span>s are as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2d2\"> </span></div><div class=\"gs104\"><table class=\"s wfd h1d5\" id=\"_528d7121-6dce-4d16-8875-ff407d4fdae2\"><tr><td></td><td class=\"t m2 x27c h26 y2a12 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m2 x27d h2 y2a13 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m2 x27e h26 y2a14 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m2 x27f h2 y2a15 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m2 x27e h26 y2a16 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x27f h2 y2a17 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2a18 wfe h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Auditor\u2019s r<span class=\"_ _3\"></span>emuneration<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b0 y2a19 w69 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">704<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b3 y2a18 w69 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">641<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2893 wff h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Net f<span class=\"_ _0\"></span>oreign e<span class=\"_ _0\"></span>xchange lo<span class=\"_ _0\"></span>sses<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c7 y2892 w69 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">131<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c8 y2893 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">124<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a1a w100 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Lo<span class=\"_ _0\"></span>w-value and short-term le<span class=\"_ _0\"></span>ase expenses<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c9 y2a1b w4a h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">41<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ca y2a1a w4a h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">49<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2895 w101 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Bad deb<span class=\"_ _0\"></span>t write-off<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4cb y2895 w69 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">419<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4cc y2896 w89 h1be\"><div class=\"t m2 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 w102 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Loss on dispo<span class=\"_ _0\"></span>sal of fixe<span class=\"_ _0\"></span>d assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4cd y2897 w95 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ce y2898 wd6 h1be\"><div class=\"t m2 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">5<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gs105\">Auditor\u2019s r<span class=\"_ _3\"></span>emuneration is furth<span class=\"_ _0\"></span>er disclosed as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2d2\"> </span></div><div class=\"gs106\"><table class=\"s wf3 h1d6\" id=\"_f223040b-711c-40c5-82cd-ad53656e11aa\"><tr><td></td><td class=\"t m2 x2af h26 y2a1c ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m2 x2b0 h2 y2a1d ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m2 x2b1 h26 y2a1e ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m2 x2b2 h2 y2a1f ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m2 x2b1 h26 y2a20 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x2b2 h2 y2a21 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m2 x2b4 h9 y2a22 ff3 fs7 fc0 sc0 ls0 ws0\">Audit services<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y288c w103 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">S<span class=\"_ _0\"></span>tatutory au<span class=\"_ _0\"></span>dit \u2013 Company<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4cf y288a w52 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">128<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d0 y288c w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">114<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x4d1 y29a3 w104 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2013 Subsidiaries<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d2 y29a4 w44 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">452<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d3 y29a3 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">397<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a6 w105 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal audit services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d4 y29a6 w44 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">580<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d5 y29a5 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">511<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m2 x2b4 h9 y2a23 ff3 fs7 fc0 sc0 ls0 ws0\">Non-audit services<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2a24 w106 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Reg<span class=\"_ _0\"></span>ulatory assuran<span class=\"_ _0\"></span>ce services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d6 y2a25 w51 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">34<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ca y2a24 w4a h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">22<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w107 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other assur<span class=\"_ _0\"></span>ance services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d7 y29b4 w51 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">90<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d8 y29b5 w4a h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">85<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298b w108 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other service<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d9 y298a w4b h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4da y298b w4a h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">23<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b7 w109 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal non-audit services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4db y29b7 w52 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">124<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4dc y29b6 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">130<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 w10a h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal audit and non-audit services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b4 y2897 w44 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">704<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b7 y2898 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">641<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gs107\">Non-audit service<span class=\"_ _0\"></span>s included the f<span class=\"_ _0\"></span>ollowing:</div><div class=\"t m2 hb ff2 fs7 fc3 sc0 ls0 ws0 gs108\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Regulatory ass<span class=\"_ _0\"></span>urance service<span class=\"_ _0\"></span>s: These services ar<span class=\"_ _0\"></span>e f<span class=\"_ _0\"></span>or CASS assuran<span class=\"_ _0\"></span>ce audits f<span class=\"_ _0\"></span>or For<span class=\"_ _0\"></span>esight </span></span></div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gs109\">Gr<span class=\"_ _0\"></span>oup LLP and PiP Manag<span class=\"_ _0\"></span>er Limited</div><div class=\"t m2 hb ff2 fs7 fc3 sc0 ls0 ws0 gs10a\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Other assurance s<span class=\"_ _0\"></span>ervices: These service<span class=\"_ _0\"></span>s are f<span class=\"_ _0\"></span>or the ISAE 3402 assur<span class=\"_ _0\"></span>ance report on th<span class=\"_ _0\"></span>e </span></span></div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gs10b\">internal c<span class=\"_ _0\"></span>ontrols o<span class=\"_ _0\"></span>f For<span class=\"_ _3\"></span>esight Gr<span class=\"_ _0\"></span>oup LLP</div><div class=\"t m2 hb ff2 fs7 fc3 sc0 ls0 ws0 gs10c\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Other services: These s<span class=\"_ _0\"></span>ervices are f<span class=\"_ _3\"></span>or agreed upon pr<span class=\"_ _3\"></span>ocedur<span class=\"_ _0\"></span>es of the Half<span class=\"_ _0\"></span>-year Report an<span class=\"_ _0\"></span>d </span></span></div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs10d\">assistance in r<span class=\"_ _3\"></span>esponding to the let<span class=\"_ _0\"></span>ter fr<span class=\"_ _0\"></span>om the FRC during the y<span class=\"_ _0\"></span>ear ended 31 Mar<span class=\"_ _0\"></span>ch 2024. </div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gs10e\">No services ha<span class=\"_ _0\"></span>ve been pr<span class=\"_ _0\"></span>ovided during the y<span class=\"_ _0\"></span>ear ended 31 Mar<span class=\"_ _0\"></span>ch 2025</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "6. Administrativ<span class=\"_ _0\"></span>e expenses<span class=\"_ _2d2\"> </span><table class=\"s wf5 h1d4\" id=\"_2df9aaaa-6030-4695-9be3-e535e331a1e7\"><tr><td></td><td class=\"t m2 x27c h26 y29fa ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m2 x27d h2 y29fb ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m2 x27e h26 y29fc ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m2 x27f h2 y29fd ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m2 x27e h26 y29fe ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x27f h2 y29ff ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2a00 wf6 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">S<span class=\"_ _0\"></span>taff costs (see no<span class=\"_ _0\"></span>te 7)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ba y2a00 w62 h1b8\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">66,440<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4bb y2a01 w47 h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">59,407<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a02 wf7 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">S<span class=\"_ _0\"></span>taff costs \u2013 acquisitions (s<span class=\"_ _0\"></span>ee note 7)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4bc y2a02 w4d h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">4,888<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4bd y2a03 w62 h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">11,947<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m2 x272 ha y2a04 ff2 fs7 fc2 sc0 ls0 ws0\">Amortisation in r<span class=\"_ _3\"></span>elation to intangible asse<span class=\"_ _0\"></span>ts  </td><td></td><td></td></tr><tr><td class=\"c n x250 y2a05 wf8 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(cust<span class=\"_ _0\"></span>omer contrac<span class=\"_ _0\"></span>ts) (see not<span class=\"_ _0\"></span>e 14)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4be y2a05 w4d h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,930<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4bf y2a06 w4d h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">3,211<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m2 x272 ha y2a07 ff2 fs7 fc2 sc0 ls0 ws0\">Depr<span class=\"_ _0\"></span>eciation and amortisation (ex<span class=\"_ _0\"></span>cluding amortisation  </td><td></td><td></td></tr><tr><td class=\"t m2 x272 hb y2a08 ff7 fs7 fc2 sc0 ls0 ws0\">in r<span class=\"_ _0\"></span>elation to intangible asse<span class=\"_ _0\"></span>ts (customer c<span class=\"_ _0\"></span>ontracts<span class=\"_ _0\"></span>)) <span class=\"ff2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2a09 wf9 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(see no<span class=\"_ _0\"></span>tes 13, 14 and 22)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c0 y2a09 w4d h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">3,191<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c1 y2a0a w4d h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">3,227<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m2 x272 hb y2a0b ff7 fs7 fc2 sc0 ls0 ws0\">Impairment o<span class=\"_ _0\"></span>f intangible assets (cu<span class=\"_ _0\"></span>stomer contr<span class=\"_ _0\"></span>acts) <span class=\"ff2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2a0c wfa h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(see no<span class=\"_ _0\"></span>te 14)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x424 y2a0c w4d h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">9,275<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y2a0d w4d h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">2,895<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m2 x272 hb y2a0e ff7 fs7 fc2 sc0 ls0 ws0\">Re<span class=\"_ _0\"></span>versal of impairm<span class=\"_ _0\"></span>ent of intangible asse<span class=\"_ _0\"></span>ts (customer c<span class=\"_ _0\"></span>ontracts<span class=\"_ _0\"></span>) </td><td></td><td></td></tr><tr><td class=\"c n x250 y2a0f wfa h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(see no<span class=\"_ _0\"></span>te 14)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x436 y2a0f w3c h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(2,930)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c2 y2a10 w89 h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y29f2 wfb h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Leg<span class=\"_ _0\"></span>al and pro<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ssional</div><div class=\"t m2 x4c3 h27 y2a11 ff2 fsf fc2 sc0 ls0 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c4 y29f3 w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">7,199<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c5 y29f2 w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,908<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2896 wfc h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other administr<span class=\"_ _0\"></span>ation costs</div><div class=\"t m2 x4c6 h27 y2996 ff2 fsf fc2 sc0 ls0 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x293 y2895 w62 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">15,205<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x294 y2896 w62 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">14,344<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x431 y2897 wce h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">106,198<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x432 y2898 wce h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">100,939<span class=\"_ _2d2\"> </span></div></td></tr></table>1. <span class=\"_ _e\"> </span>Legal an<span class=\"_ _0\"></span>d prof<span class=\"_ _0\"></span>essional costs include acquisition-r<span class=\"_ _0\"></span>elated costs an<span class=\"_ _0\"></span>d Group r<span class=\"_ _0\"></span>estructuring cos<span class=\"_ _0\"></span>ts.<span class=\"_ _2d2\"> </span>2. <span class=\"_ _e\"> </span>Other administr<span class=\"_ _0\"></span>ation costs mainly rela<span class=\"_ _0\"></span>te to irreco<span class=\"_ _0\"></span>verable V<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>T, c<span class=\"_ _0\"></span>omputer maintenance, con<span class=\"_ _0\"></span>ferenc<span class=\"_ _0\"></span>es, bank charges and sun<span class=\"_ _0\"></span>dries.<span class=\"_ _2d2\"> </span>Specific administr<span class=\"_ _0\"></span>ative expense<span class=\"_ _0\"></span>s are as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2d2\"> </span><table class=\"s wfd h1d5\" id=\"_528d7121-6dce-4d16-8875-ff407d4fdae2\"><tr><td></td><td class=\"t m2 x27c h26 y2a12 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m2 x27d h2 y2a13 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m2 x27e h26 y2a14 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m2 x27f h2 y2a15 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m2 x27e h26 y2a16 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x27f h2 y2a17 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2a18 wfe h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Auditor\u2019s r<span class=\"_ _3\"></span>emuneration<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b0 y2a19 w69 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">704<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b3 y2a18 w69 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">641<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2893 wff h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Net f<span class=\"_ _0\"></span>oreign e<span class=\"_ _0\"></span>xchange lo<span class=\"_ _0\"></span>sses<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c7 y2892 w69 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">131<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c8 y2893 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">124<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a1a w100 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Lo<span class=\"_ _0\"></span>w-value and short-term le<span class=\"_ _0\"></span>ase expenses<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c9 y2a1b w4a h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">41<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ca y2a1a w4a h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">49<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2895 w101 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Bad deb<span class=\"_ _0\"></span>t write-off<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4cb y2895 w69 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">419<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4cc y2896 w89 h1be\"><div class=\"t m2 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 w102 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Loss on dispo<span class=\"_ _0\"></span>sal of fixe<span class=\"_ _0\"></span>d assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4cd y2897 w95 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ce y2898 wd6 h1be\"><div class=\"t m2 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">5<span class=\"_ _2d2\"> </span></div></td></tr></table>Auditor\u2019s r<span class=\"_ _3\"></span>emuneration is furth<span class=\"_ _0\"></span>er disclosed as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2d2\"> </span><table class=\"s wf3 h1d6\" id=\"_f223040b-711c-40c5-82cd-ad53656e11aa\"><tr><td></td><td class=\"t m2 x2af h26 y2a1c ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m2 x2b0 h2 y2a1d ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m2 x2b1 h26 y2a1e ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m2 x2b2 h2 y2a1f ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m2 x2b1 h26 y2a20 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x2b2 h2 y2a21 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m2 x2b4 h9 y2a22 ff3 fs7 fc0 sc0 ls0 ws0\">Audit services<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y288c w103 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">S<span class=\"_ _0\"></span>tatutory au<span class=\"_ _0\"></span>dit \u2013 Company<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4cf y288a w52 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">128<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d0 y288c w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">114<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x4d1 y29a3 w104 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2013 Subsidiaries<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d2 y29a4 w44 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">452<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d3 y29a3 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">397<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a6 w105 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal audit services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d4 y29a6 w44 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">580<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d5 y29a5 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">511<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m2 x2b4 h9 y2a23 ff3 fs7 fc0 sc0 ls0 ws0\">Non-audit services<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2a24 w106 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Reg<span class=\"_ _0\"></span>ulatory assuran<span class=\"_ _0\"></span>ce services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d6 y2a25 w51 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">34<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ca y2a24 w4a h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">22<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w107 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other assur<span class=\"_ _0\"></span>ance services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d7 y29b4 w51 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">90<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d8 y29b5 w4a h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">85<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298b w108 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other service<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d9 y298a w4b h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4da y298b w4a h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">23<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b7 w109 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal non-audit services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4db y29b7 w52 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">124<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4dc y29b6 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">130<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 w10a h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal audit and non-audit services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b4 y2897 w44 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">704<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b7 y2898 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">641<span class=\"_ _2d2\"> </span></div></td></tr></table>Non-audit service<span class=\"_ _0\"></span>s included the f<span class=\"_ _0\"></span>ollowing: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Regulatory ass<span class=\"_ _0\"></span>urance service<span class=\"_ _0\"></span>s: These services ar<span class=\"_ _0\"></span>e f<span class=\"_ _0\"></span>or CASS assuran<span class=\"_ _0\"></span>ce audits f<span class=\"_ _0\"></span>or For<span class=\"_ _0\"></span>esight </span></span>Gr<span class=\"_ _0\"></span>oup LLP and PiP Manag<span class=\"_ _0\"></span>er Limited <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Other assurance s<span class=\"_ _0\"></span>ervices: These service<span class=\"_ _0\"></span>s are f<span class=\"_ _0\"></span>or the ISAE 3402 assur<span class=\"_ _0\"></span>ance report on th<span class=\"_ _0\"></span>e </span></span>internal c<span class=\"_ _0\"></span>ontrols o<span class=\"_ _0\"></span>f For<span class=\"_ _3\"></span>esight Gr<span class=\"_ _0\"></span>oup LLP <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Other services: These s<span class=\"_ _0\"></span>ervices are f<span class=\"_ _3\"></span>or agreed upon pr<span class=\"_ _3\"></span>ocedur<span class=\"_ _0\"></span>es of the Half<span class=\"_ _0\"></span>-year Report an<span class=\"_ _0\"></span>d </span></span>assistance in r<span class=\"_ _3\"></span>esponding to the let<span class=\"_ _0\"></span>ter fr<span class=\"_ _0\"></span>om the FRC during the y<span class=\"_ _0\"></span>ear ended 31 Mar<span class=\"_ _0\"></span>ch 2024. No services ha<span class=\"_ _0\"></span>ve been pr<span class=\"_ _0\"></span>ovided during the y<span class=\"_ _0\"></span>ear ended 31 Mar<span class=\"_ _0\"></span>ch 2025",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "Auditor\u2019s r<span class=\"_ _3\"></span>emuneration is furth<span class=\"_ _0\"></span>er disclosed as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2d2\"> </span><table class=\"s wf3 h1d6\" id=\"_f223040b-711c-40c5-82cd-ad53656e11aa\"><tr><td></td><td class=\"t m2 x2af h26 y2a1c ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m2 x2b0 h2 y2a1d ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m2 x2b1 h26 y2a1e ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m2 x2b2 h2 y2a1f ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m2 x2b1 h26 y2a20 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x2b2 h2 y2a21 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m2 x2b4 h9 y2a22 ff3 fs7 fc0 sc0 ls0 ws0\">Audit services<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y288c w103 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">S<span class=\"_ _0\"></span>tatutory au<span class=\"_ _0\"></span>dit \u2013 Company<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4cf y288a w52 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">128<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d0 y288c w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">114<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x4d1 y29a3 w104 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2013 Subsidiaries<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d2 y29a4 w44 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">452<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d3 y29a3 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">397<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a6 w105 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal audit services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d4 y29a6 w44 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">580<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d5 y29a5 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">511<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m2 x2b4 h9 y2a23 ff3 fs7 fc0 sc0 ls0 ws0\">Non-audit services<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2a24 w106 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Reg<span class=\"_ _0\"></span>ulatory assuran<span class=\"_ _0\"></span>ce services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d6 y2a25 w51 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">34<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ca y2a24 w4a h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">22<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w107 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other assur<span class=\"_ _0\"></span>ance services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d7 y29b4 w51 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">90<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d8 y29b5 w4a h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">85<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298b w108 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other service<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d9 y298a w4b h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4da y298b w4a h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">23<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b7 w109 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal non-audit services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4db y29b7 w52 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">124<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4dc y29b6 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">130<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 w10a h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal audit and non-audit services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b4 y2897 w44 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">704<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b7 y2898 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">641<span class=\"_ _2d2\"> </span></div></td></tr></table>Non-audit service<span class=\"_ _0\"></span>s included the f<span class=\"_ _0\"></span>ollowing: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Regulatory ass<span class=\"_ _0\"></span>urance service<span class=\"_ _0\"></span>s: These services ar<span class=\"_ _0\"></span>e f<span class=\"_ _0\"></span>or CASS assuran<span class=\"_ _0\"></span>ce audits f<span class=\"_ _0\"></span>or For<span class=\"_ _0\"></span>esight </span></span>Gr<span class=\"_ _0\"></span>oup LLP and PiP Manag<span class=\"_ _0\"></span>er Limited <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Other assurance s<span class=\"_ _0\"></span>ervices: These service<span class=\"_ _0\"></span>s are f<span class=\"_ _0\"></span>or the ISAE 3402 assur<span class=\"_ _0\"></span>ance report on th<span class=\"_ _0\"></span>e </span></span>internal c<span class=\"_ _0\"></span>ontrols o<span class=\"_ _0\"></span>f For<span class=\"_ _3\"></span>esight Gr<span class=\"_ _0\"></span>oup LLP <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Other services: These s<span class=\"_ _0\"></span>ervices are f<span class=\"_ _3\"></span>or agreed upon pr<span class=\"_ _3\"></span>ocedur<span class=\"_ _0\"></span>es of the Half<span class=\"_ _0\"></span>-year Report an<span class=\"_ _0\"></span>d </span></span>assistance in r<span class=\"_ _3\"></span>esponding to the let<span class=\"_ _0\"></span>ter fr<span class=\"_ _0\"></span>om the FRC during the y<span class=\"_ _0\"></span>ear ended 31 Mar<span class=\"_ _0\"></span>ch 2024. No services ha<span class=\"_ _0\"></span>ve been pr<span class=\"_ _0\"></span>ovided during the y<span class=\"_ _0\"></span>ear ended 31 Mar<span class=\"_ _0\"></span>ch 2025",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "<div class=\"t m2 h13 ff10 fs9 fc2 sc0 ls0 ws0 gs110\">7. S<span class=\"_ _0\"></span>taff costs and Director<span class=\"_ _0\"></span>s\u2019 remuneration<span class=\"_ _2d2\"> </span></div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gs111\">The av<span class=\"_ _0\"></span>erage number o<span class=\"_ _0\"></span>f employees w<span class=\"_ _0\"></span>as:<span class=\"_ _2d2\"> </span></div><div class=\"gs112\"><table class=\"s w10b h1d7\" id=\"_e0408f81-f550-4958-b0dd-74f2b3ce853d\"><tr><td></td><td class=\"t m2 x24a h26 y2a26 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m2 x24b h2 y2a27 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m2 x24c h26 y2a28 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m2 x24d h2 y2a29 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m2 x4dd h26 y2a2a ff3 fs1 fc0 sc0 ls0 ws0\">Number<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x4de h2 y2a2b ff2 fs1 fc2 sc0 ls0 ws0\">Number<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2a2c w10c h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inve<span class=\"_ _0\"></span>stment management<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x420 y2a2d w52 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">220<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4df y2a2c w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">207<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e8 w10d h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Sales and Mark<span class=\"_ _0\"></span>eting<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e0 y29e8 w51 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">56<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e1 y2a2e w4a h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">54<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w10e h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Administr<span class=\"_ _0\"></span>ation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e2 y2895 w44 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">135<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e3 y2896 w52 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">121<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4e4 y2897 w44 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">411<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e5 y2898 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">382<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gs113\">Their aggr<span class=\"_ _0\"></span>egat<span class=\"_ _0\"></span>e remun<span class=\"_ _0\"></span>eration comprised:<span class=\"_ _2d2\"> </span></div><div class=\"gs114\"><table class=\"s w10f h1d8\" id=\"_8ad9410d-4efc-4fcb-a67f-f5275e6c7990\"><tr><td></td><td></td><td class=\"c n x4e6 y2a2f we0 h1d1\"><div class=\"t m2 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td class=\"c n x4e7 y2a30 w110 h1bc\"><div class=\"t m2 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m2 x4e8 h18c y2a31 ff1 fs1 fc0 sc0 ls0 ws0\">Staff costs \u2013 </td><td></td><td></td><td class=\"t m2 x4e9 h2f y2a32 ff7 fs1 fc2 sc0 ls0 ws0\">St<span class=\"_ _0\"></span>aff costs \u2013 </td><td></td></tr><tr><td></td><td class=\"t m2 x4ea h18c y2a33 ff1 fs1 fc0 sc0 ls0 ws0\">Staff costs </td><td class=\"t m2 x4e8 h26 y2a34 ff3 fs1 fc0 sc0 ls0 ws0\">acquisitions </td><td class=\"t m2 x4eb h26 y2a34 ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m2 x4ec h2f y2a34 ff7 fs1 fc2 sc0 ls0 ws0\">St<span class=\"_ _0\"></span>aff costs </td><td class=\"t m2 x4e9 h2 y2a35 ff2 fs1 fc2 sc0 ls0 ws0\">acquisitions </td><td class=\"t m2 x24d h2 y2a35 ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m2 x43f h26 y2a36 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x440 h26 y2a37 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x4eb h26 y2a37 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x2fe h2 y2a37 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x24c h2 y2a38 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x24d h2 y2a38 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2982 w111 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">W<span class=\"_ _0\"></span>ages and salaries<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ed y2982 w47 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">52,450<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ee y2982 w4b h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ef y2982 w47 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">52,450<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f0 y2a39 w47 h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">45,649<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f1 y2a39 w45 h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f2 y2a39 w48 h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">45,649<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a3a w112 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Social security co<span class=\"_ _0\"></span>sts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f3 y2a3b w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,566<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f4 y2a3b w4b h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f5 y2a3b w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,566<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f6 y2a3a we2 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,876<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f7 y2a3a w45 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f8 y2a3a w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,876<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e3 w113 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">P<span class=\"_ _0\"></span>ension costs<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f9 y29e4 w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,328<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4fa y29e4 w4b h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4fb y29e4 we2 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,328<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4fc y29e3 w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,950<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4fd y29e3 w8a h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4fe y29e3 w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,950<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a9 w114 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Red<span class=\"_ _0\"></span>undancy payment<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ff y2891 w44 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">888<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x500 y2891 w7c h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x501 y2891 w44 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">888<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x502 y29a9 w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,615<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x503 y29a9 w45 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x504 y29a9 w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,615<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2a0f w115 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Other sta<span class=\"_ _0\"></span>ff costs</div><div class=\"t m2 x505 h27 y2a3c ff2 fsf fc2 sc0 ls0 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x506 y2a2d w4d h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,914<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x507 y2a2d w4d h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,456<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x508 y2a2d w4d h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,370<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x509 y2a2c w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,107<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50a y2a2c w52 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">427<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50b y2a2c w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,534<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x50c y29f3 w47 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">64,146<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50d y29f3 we2 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,456<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50e y29f3 w47 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">65,602<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50f y29f2 w47 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">57,197<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x510 y29f2 w52 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">427<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x511 y29f2 w47 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">57,624<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29eb w116 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Shar<span class=\"_ _0\"></span>e-based paymen<span class=\"_ _0\"></span>ts (see note 8)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x512 y29eb we2 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,294<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x513 y29eb we2 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">3,432<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x514 y29eb we2 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">5,726<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x515 y29ea w4d h1be\"><div class=\"t m2 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">2,210<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y29ea w47 h1be\"><div class=\"t m2 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">11,520<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x517 y29ea w47 h1be\"><div class=\"t m2 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">13,730<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x50c y2897 w47 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">66,440<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50d y2897 we2 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,888<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50e y2897 w47 h1ba\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">71,328<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50f y2898 w47 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">59,407<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x518 y2898 w48 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">11,947<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x511 y2898 w47 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">71,354<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m2 h16 ff7 fsa fc2 sc0 ls0 ws0 gs115\">1. <span class=\"_ _e\"> </span>Other staff co<span class=\"_ _0\"></span>sts mainly relate t<span class=\"_ _0\"></span>o healthcar<span class=\"_ _0\"></span>e insurance, long service lea<span class=\"_ _0\"></span>ve, recruitmen<span class=\"_ _0\"></span>t, sub-contractor<span class=\"_ _0\"></span>s and staff advances e<span class=\"_ _0\"></span>xpensed.<span class=\"_ _2d2\"> </span></div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs116\">Details r<span class=\"_ _3\"></span>egardin<span class=\"_ _0\"></span>g the total r<span class=\"_ _0\"></span>emuner<span class=\"_ _0\"></span>ation paid to Dir<span class=\"_ _0\"></span>ectors is dis<span class=\"_ _0\"></span>closed in the Remun<span class=\"_ _0\"></span>eration Commit<span class=\"_ _0\"></span>tee r<span class=\"_ _0\"></span>eport (see pages 147 and 148).<span class=\"_ _2d2\"> </span></div><div class=\"t m2 h13 ff10 fs9 fc0 sc0 ls0 ws0 gs118\">S<span class=\"_ _0\"></span>taff costs \u2013 acquisitions<span class=\"_ _2d2\"> </span></div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs119\">The table below sh<span class=\"_ _0\"></span>ows the diff<span class=\"_ _0\"></span>erent c<span class=\"_ _0\"></span>omponents of sta<span class=\"_ _0\"></span>ff costs \u2013 acquisitions r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o the deferr<span class=\"_ _3\"></span>ed payments fr<span class=\"_ _0\"></span>om the acquisition of WHE<span class=\"_ _0\"></span>B during the year ended 31 Mar<span class=\"_ _3\"></span>ch 2025 (see note 31) and </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs11a\">the acquisition o<span class=\"_ _0\"></span>f Infrastru<span class=\"_ _0\"></span>cture C<span class=\"_ _0\"></span>apital during the year ende<span class=\"_ _0\"></span>d 31 March 2023. </div><div class=\"gs11b\"><table class=\"s w117 h1d9\" id=\"_3f0c8822-1fc9-480a-8492-5c2679e4f4f8\"><tr><td></td><td></td><td class=\"c n x4e6 y2a3d we0 h1d1\"><div class=\"t m2 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td class=\"c n x4e7 y2a3e w110 h1bc\"><div class=\"t m2 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m2 x2e8 h26 y2a3f ff3 fs1 fc0 sc0 ls0 ws0\">Cash-settled </td><td class=\"t m2 x519 h26 y2a3f ff3 fs1 fc0 sc0 ls0 ws0\">Share-settled </td><td class=\"t m2 x4eb h26 y2a3f ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m2 x51a h2 y2a3f ff2 fs1 fc2 sc0 ls0 ws0\">Cash-set<span class=\"_ _0\"></span>tled </td><td class=\"t m2 x51b h2 y2a3f ff2 fs1 fc2 sc0 ls0 ws0\">Shar<span class=\"_ _0\"></span>e-settled </td><td class=\"t m2 x24d h2 y2a3f ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m2 x43f h26 y2a40 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x440 h26 y2a40 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x4eb h26 y2a40 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x2fe h2 y2a40 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x24c h2 y2a40 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x24d h2 y2a40 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m2 x272 h9 y2a41 ff3 fs7 fc0 sc0 ls0 ws0\">WHEB<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y29be w118 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Earn-out consider<span class=\"_ _0\"></span>ation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51c y29bf w51 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">48<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f4 y29bf w4b h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51d y29bf w4a h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">48<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51e y29be w8a h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51f y29be w45 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x520 y29be w8a h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m2 x272 h9 y2a42 ff3 fs7 fc0 sc0 ls0 ws0\">Infrastructur<span class=\"_ _0\"></span>e Capital<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y29a7 w119 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Initial shar<span class=\"_ _0\"></span>e consideration<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x521 y29a8 w4b h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x522 y29a8 w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,220<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x523 y29a8 w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,220<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x524 y29a7 w45 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3f5 y29a7 w47 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">11,066<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3f6 y29a7 w48 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">11,066<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a24 w118 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Earn-out consider<span class=\"_ _0\"></span>ation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f3 y2a25 w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,785<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x525 y2a25 w6f h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(588)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x526 y2a25 w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,197<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x527 y2a24 w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,093<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x528 y2a24 w52 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">564<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x529 y2a24 w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,657<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a43 w11a h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Re<span class=\"_ _0\"></span>venue earn-out c<span class=\"_ _0\"></span>onsideration<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x52a y2989 w4b h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x52b y2989 w4b h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x52c y2989 w7c h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x52d y2989 w4f h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(306)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x52e y2a43 w45 h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x52f y2989 w4f h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(306)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a44 w11b h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">P<span class=\"_ _0\"></span>erformance c<span class=\"_ _0\"></span>onsideration<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x530 y2a45 w6f h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(377)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x531 y2a45 w77 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(200)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x532 y2a45 w6f h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(577)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x533 y2a45 w4f h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(360)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x534 y2a45 w4f h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(110)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x535 y2a45 w4f h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(470)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298d w11c h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Consider<span class=\"_ _0\"></span>ation subject to expec<span class=\"_ _0\"></span>ted payou<span class=\"_ _0\"></span>t percen<span class=\"_ _0\"></span>tage<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x536 y298d w4d h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,408<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x537 y298d w77 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(788)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x538 y298d w44 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">620<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x539 y2a46 w44 h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">427<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53a y2a46 w44 h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">454<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53b y2a46 w52 h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">881<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x506 y2897 w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,456<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x507 y2897 w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,432<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x508 y2897 w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,888<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53c y2898 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">427<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53d y2898 w47 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">11,520<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53e y2898 w48 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">11,947<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs11c\">See no<span class=\"_ _0\"></span>te 8 and not<span class=\"_ _0\"></span>e 23 for further de<span class=\"_ _0\"></span>tails on the shar<span class=\"_ _0\"></span>e-settled and cash-s<span class=\"_ _0\"></span>ettled consider<span class=\"_ _0\"></span>ations r<span class=\"_ _0\"></span>espectively. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "<div class=\"t m2 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs11e\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gs11f\">The Gr<span class=\"_ _0\"></span>oup enga<span class=\"_ _0\"></span>ges in equity-set<span class=\"_ _0\"></span>tled and cash-set<span class=\"_ _0\"></span>tled share-bas<span class=\"_ _0\"></span>ed payment trans<span class=\"_ _0\"></span>actions in </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs120\">r<span class=\"_ _0\"></span>espect of service<span class=\"_ _0\"></span>s receiv<span class=\"_ _0\"></span>ed from its emplo<span class=\"_ _0\"></span>yees.<span class=\"_ _2d2\"> </span></div><div class=\"t m2 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs121\">Equity-se<span class=\"_ _0\"></span>ttled </div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gs122\">Equity-se<span class=\"_ _0\"></span>ttled shar<span class=\"_ _0\"></span>e-based payment<span class=\"_ _0\"></span>s arise in respec<span class=\"_ _0\"></span>t of services r<span class=\"_ _0\"></span>eceivable fr<span class=\"_ _0\"></span>om certain </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs123\">employe<span class=\"_ _0\"></span>es by grantin<span class=\"_ _0\"></span>g the right to either shar<span class=\"_ _3\"></span>es or options over shar<span class=\"_ _0\"></span>es, subject to c<span class=\"_ _0\"></span>ertain </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs124\">vestin<span class=\"_ _0\"></span>g conditions and ex<span class=\"_ _0\"></span>ercise price<span class=\"_ _0\"></span>s. </div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gs125\">The fair valu<span class=\"_ _0\"></span>e of the awar<span class=\"_ _3\"></span>ds grante<span class=\"_ _0\"></span>d in the form o<span class=\"_ _0\"></span>f shares or sh<span class=\"_ _0\"></span>are options is r<span class=\"_ _0\"></span>ecognised </div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gs126\">as an expense o<span class=\"_ _0\"></span>ver the appr<span class=\"_ _0\"></span>opriate perf<span class=\"_ _0\"></span>ormance and vesting period with a c<span class=\"_ _0\"></span>orrespondin<span class=\"_ _0\"></span>g </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs127\">cr<span class=\"_ _0\"></span>edit to equity. When appr<span class=\"_ _3\"></span>opriate (i.e. P<span class=\"_ _0\"></span>erformance S<span class=\"_ _0\"></span>hare Plan<span class=\"_ _0\"></span>), the fair value o<span class=\"_ _0\"></span>f the awar<span class=\"_ _0\"></span>ds </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs128\">is calculat<span class=\"_ _0\"></span>ed using an option pricing model, the principal input<span class=\"_ _0\"></span>s being the market v<span class=\"_ _0\"></span>alue </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs129\">on the dat<span class=\"_ _0\"></span>e of awar<span class=\"_ _3\"></span>d and an adjustment f<span class=\"_ _0\"></span>or expected an<span class=\"_ _0\"></span>d actual level<span class=\"_ _0\"></span>s of vestin<span class=\"_ _0\"></span>g which </div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gs12a\">includes es<span class=\"_ _0\"></span>timating the number of eligible emplo<span class=\"_ _0\"></span>yees leavin<span class=\"_ _0\"></span>g the Gro<span class=\"_ _0\"></span>up and the number </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs12b\">of<span class=\"_ gs8\"> </span>emplo<span class=\"_ _0\"></span>yees satisfying th<span class=\"_ _0\"></span>e relevan<span class=\"_ _0\"></span>t performance c<span class=\"_ _0\"></span>onditions. Shar<span class=\"_ _0\"></span>es and options vest on </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs12c\">the<span class=\"_ gs8\"> </span>occurr<span class=\"_ _0\"></span>ence o<span class=\"_ _0\"></span>f a specified event under the r<span class=\"_ _0\"></span>ules of the r<span class=\"_ _0\"></span>elevant plan.<span class=\"_ _2d2\"> </span></div><div class=\"t m2 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs12d\">Cash-se<span class=\"_ _0\"></span>ttled<span class=\"_ _2d2\"> </span></div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gs12e\">F<span class=\"_ _0\"></span>or cash-settled sh<span class=\"_ _0\"></span>are-based pa<span class=\"_ _0\"></span>yments, a liability is r<span class=\"_ _0\"></span>ecognised f<span class=\"_ _0\"></span>or the services r<span class=\"_ _0\"></span>eceived </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs12f\">to<span class=\"_ gs8\"> </span>the period end d<span class=\"_ _0\"></span>ate, measur<span class=\"_ _0\"></span>ed at the fair v<span class=\"_ _0\"></span>alue of the liability. A<span class=\"_ _3\"></span>t each subsequen<span class=\"_ _0\"></span>t period </div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls29 ws0 gs130\">end and at the d<span class=\"_ _0\"></span>ate on which the liability is set<span class=\"_ _0\"></span>tled, the fair value o<span class=\"_ _0\"></span>f the liability is reme<span class=\"_ _0\"></span>asured </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs131\">with any chang<span class=\"_ _0\"></span>es in fair value r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _0\"></span>e income.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "Estimation uncertainty | <span class=\"ff2\">Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _0\"></span>e Capital \u2013 post<span class=\"_ _0\"></span>-combination services<span class=\"_ _2d2\"> </span></span>The basis o<span class=\"_ _0\"></span>f the expected pa<span class=\"_ _0\"></span>yout assessmen<span class=\"_ _0\"></span>ts was internal f<span class=\"_ _0\"></span>orec<span class=\"_ _0\"></span>asts of the r<span class=\"_ _0\"></span>elevant managemen<span class=\"_ _0\"></span>t fee r<span class=\"_ _0\"></span>evenue. T<span class=\"_ _0\"></span>he maximum awar<span class=\"_ _3\"></span>d at the end of the r<span class=\"_ _0\"></span>eporting period would r<span class=\"_ _0\"></span>esult in <span class=\"_ _0\"></span>an additional char<span class=\"_ _0\"></span>ge of <span class=\"_ _0\"></span>the earn-out <span class=\"_ _0\"></span>of \u00a31,827,000 (2024: <span class=\"_ _0\"></span>\u00a3773,000) and perf<span class=\"_ _0\"></span>ormance earn-out o<span class=\"_ _0\"></span>f \u00a32,298,000 (2024: \u00a31,690,000) and the minimum would r<span class=\"_ _0\"></span>esult in a r<span class=\"_ _3\"></span>eversal o<span class=\"_ _0\"></span>f the earn-out o<span class=\"_ _0\"></span>f \u00a3nil (2024: \u00a3899,000) and perf<span class=\"_ _0\"></span>ormance earn-out of \u00a3nil (2024: \u00a3255,000)<div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs141\">UK Shar<span class=\"_ _0\"></span>e Incentive Plan<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs142\">Under the F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>esight Shar<span class=\"_ _0\"></span>e Incentiv<span class=\"_ _0\"></span>e Plan (\u201cSIP\u201d), for e<span class=\"_ _0\"></span>ach one partnership shar<span class=\"_ _0\"></span>e that a UK </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs143\">employe<span class=\"_ _0\"></span>e buys, For<span class=\"_ _3\"></span>esight off<span class=\"_ _3\"></span>ers two fr<span class=\"_ _0\"></span>ee matching shar<span class=\"_ _0\"></span>es. In each tax y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, employees c<span class=\"_ _0\"></span>an </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs144\">buy up to \u00a31,800 or 10% o<span class=\"_ _0\"></span>f salary (whichever is lo<span class=\"_ _0\"></span>wer) of P<span class=\"_ _0\"></span>artnership Shar<span class=\"_ _3\"></span>es from their pr<span class=\"_ _3\"></span>e-tax </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs145\">salary. If an emplo<span class=\"_ _0\"></span>yee leave<span class=\"_ _0\"></span>s the Gro<span class=\"_ _0\"></span>up, any matching shar<span class=\"_ _3\"></span>es held for less th<span class=\"_ _0\"></span>an three y<span class=\"_ _0\"></span>ears will </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs146\">be withdra<span class=\"_ _0\"></span>wn, i.e. the vesting period o<span class=\"_ _0\"></span>f the matching shar<span class=\"_ _3\"></span>es is three y<span class=\"_ _0\"></span>ears with the perf<span class=\"_ _0\"></span>ormance </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs147\">condition o<span class=\"_ _0\"></span>f continuous servic<span class=\"_ _0\"></span>e. The SIP share<span class=\"_ _0\"></span>s are held in tru<span class=\"_ _0\"></span>st by the SIP T<span class=\"_ _3\"></span>rus<span class=\"_ _0\"></span>tee. V<span class=\"_ _3\"></span>oting rights </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs148\">ar<span class=\"_ _0\"></span>e exer<span class=\"_ _0\"></span>cised by the SIP T<span class=\"_ _a\"></span>rustee on r<span class=\"_ _0\"></span>eceipt of participan<span class=\"_ _0\"></span>ts\u2019 instructions.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs149\">As the SIP options hav<span class=\"_ _0\"></span>e a zer<span class=\"_ _0\"></span>o strike price and th<span class=\"_ _0\"></span>e participant is entitled to dividends (with th<span class=\"_ _0\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs14a\">dividend cash r<span class=\"_ _0\"></span>eceived int<span class=\"_ _0\"></span>o the trust used t<span class=\"_ _0\"></span>o purchas<span class=\"_ _0\"></span>e additional shares<span class=\"_ _0\"></span>) during the ves<span class=\"_ _0\"></span>ting </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs14b\">period, the fair value o<span class=\"_ _0\"></span>f the awar<span class=\"_ _3\"></span>d is indistinguishable fr<span class=\"_ _0\"></span>om the shar<span class=\"_ _0\"></span>e price. There<span class=\"_ _0\"></span>for<span class=\"_ _3\"></span>e, the share </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs14c\">price on the aw<span class=\"_ _0\"></span>ard da<span class=\"_ _0\"></span>te is used when calcula<span class=\"_ _0\"></span>ting the shar<span class=\"_ _0\"></span>e-based payment expens<span class=\"_ _0\"></span>e.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs14d\">The mov<span class=\"_ _0\"></span>ement in matchin<span class=\"_ _0\"></span>g shares under this s<span class=\"_ _0\"></span>cheme during the ye<span class=\"_ _0\"></span>ar was as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _2d2\"> </span></div><div class=\"gs14e\"><table class=\"s w134 h1de\" id=\"_097ca418-7b59-4cb5-9370-1b5810f2ea2f\"><tr><td></td><td class=\"t m1 x2af h26 y2a8e ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2a8f ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2a90 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2a91 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x54e h26 y2a92 ff3 fs1 fc0 sc0 ls0 ws0\">Number of </td><td class=\"t m1 x582 h2 y2a93 ff2 fs1 fc2 sc0 ls0 ws0\">Number of </td></tr><tr><td></td><td class=\"t m1 x583 h26 y2a94 ff3 fs1 fc0 sc0 ls0 ws0\">shares<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x584 h2 y2a95 ff2 fs1 fc2 sc0 ls0 ws0\">shar<span class=\"_ _0\"></span>es </td></tr><tr><td class=\"c n x250 y29f2 w124 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t the beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x585 y29f3 w39 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">291,092<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x586 y29f2 w3a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">218,494<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w135 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Movem<span class=\"_ _0\"></span>ent<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x587 y2895 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">94,803<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x588 y2896 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">72,598<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 w136 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>wards outstanding at end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x589 y2897 w3a h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">385,895<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x58a y2898 w39 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">291,092<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs150\">Shar<span class=\"_ _0\"></span>e options outstandin<span class=\"_ _0\"></span>g at the end of the y<span class=\"_ _0\"></span>ear have the f<span class=\"_ _3\"></span>ollowing expiry dat<span class=\"_ _0\"></span>es and </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs151\">ex<span class=\"_ _0\"></span>ercise<span class=\"_ gs8\"> </span>price<span class=\"_ _0\"></span>s:<span class=\"_ _2d2\"> </span></div><div class=\"gs152\"><table class=\"s w12b h1dd\" id=\"_4606a24a-9f0e-45cf-8a2b-802133530595\"><tr><td></td><td></td><td></td><td class=\"t m1 x27c h26 y2a79 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y2a7a ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td></td><td></td><td class=\"t m1 x27e h26 y2a7b ff3 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y2a7c ff2 fs1 fc2 sc0 ls0 ws0\">2024<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m1 x56b h2 y2a7d ff2 fs1 fc2 sc0 ls0 ws0\">Exer<span class=\"_ _0\"></span>cise </td><td class=\"t m1 x56c h26 y2a7e ff3 fs1 fc0 sc0 ls0 ws0\"> Number of<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x56d h2 y2a7f ff2 fs1 fc2 sc0 ls0 ws0\">Number of<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td class=\"t m1 x56e h2 y2a80 ff2 fs1 fc2 sc0 ls0 ws0\">Expiry date </td><td class=\"t m1 x56f h2 y2a80 ff2 fs1 fc2 sc0 ls0 ws0\">price<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x570 h26 y2a81 ff3 fs1 fc0 sc0 ls0 ws0\">share options<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x571 h2 y2a82 ff2 fs1 fc2 sc0 ls0 ws0\">shar<span class=\"_ _0\"></span>e options </td></tr><tr><td class=\"c n x250 y2a83 w12c h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">4 September 2021 (FY22 Gr<span class=\"_ _0\"></span>ant)</div></td><td class=\"c n x572 y2a84 w12d h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">3 September 2031<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x573 y2a84 w89 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x574 y2a83 w62 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">53,500</div></td><td class=\"c n x575 y2a84 w125 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1,039,330<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a85 w12e h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">9 Augu<span class=\"_ _0\"></span>st 2022 (FY23 Grant<span class=\"_ _0\"></span>)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x576 y2a86 w12f h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">8 Aug<span class=\"_ _0\"></span>ust 2032<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x577 y2a86 w89 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014</div></td><td class=\"c n x578 y2a85 w125 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,274,200</div></td><td class=\"c n x579 y2a86 w125 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1,289,200<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29d2 w130 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">10 Augu<span class=\"_ _0\"></span>st 2023 (FY24 Grant<span class=\"_ _0\"></span>)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x57a y29d1 w131 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">9 August 2033<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x57b y29d1 w89 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014</div></td><td class=\"c n x566 y29d2 w125 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,102,410</div></td><td class=\"c n x57c y29d1 w125 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1,151,061<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a87 w12e h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">2 Augu<span class=\"_ _0\"></span>st 2024 (FY25 Grant<span class=\"_ _0\"></span>)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x576 y2a88 w12f h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1 Aug<span class=\"_ _0\"></span>ust 2034<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x577 y2a88 w89 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014</div></td><td class=\"c n x578 y2a87 w125 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,192,500<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x57d y2a88 w89 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c n x57e y2a89 w125 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,622,610</div></td><td class=\"c n x57f y2a8a w125 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,479,591<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 hb y2a8b ff7 fs7 fc2 sc0 ls0 ws0\">W<span class=\"_ _0\"></span>eighte<span class=\"_ _0\"></span>d averag<span class=\"_ _0\"></span>e remaining </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x272 ha y2a8c ff2 fs7 fc2 sc0 ls0 ws0\">contr<span class=\"_ _0\"></span>actual lif<span class=\"_ _0\"></span>e of options </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2a8d w132 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">outstan<span class=\"_ _0\"></span>ding at end of period<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td class=\"c n x580 y2897 w7a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">8.28 years<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x581 y2897 w133 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">8.39 year<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs153\">F<span class=\"_ _0\"></span>air value o<span class=\"_ _0\"></span>f options granted<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs154\">The assumptions us<span class=\"_ _0\"></span>ed in the Monte-Car<span class=\"_ _0\"></span>lo simulation f<span class=\"_ _0\"></span>or the FY25 Grant wer<span class=\"_ _3\"></span>e as follow<span class=\"_ _0\"></span>s:</div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs155\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Starting shar<span class=\"_ _0\"></span>e price of 504.00 pen<span class=\"_ _0\"></span>ce (FY24 Grant: 452.60 penc<span class=\"_ _0\"></span>e) (the shar<span class=\"_ _0\"></span>e price of the </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs156\">Company on the d<span class=\"_ _0\"></span>ate of the gr<span class=\"_ _0\"></span>ant)</div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs157\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Annual volatility o<span class=\"_ _0\"></span>f 40% (FY24 Grant: 40%) (based on v<span class=\"_ _0\"></span>olatility of shar<span class=\"_ _0\"></span>e price fr<span class=\"_ _0\"></span>om IPO to </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs158\">grant d<span class=\"_ _0\"></span>ate)</div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs159\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>V<span class=\"_ _0\"></span>esting period of thr<span class=\"_ _3\"></span>ee years (FY24 Gr<span class=\"_ _0\"></span>ant: thr<span class=\"_ _0\"></span>ee years<span class=\"_ _0\"></span>)</span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs15a\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Holding period of two ye<span class=\"_ _0\"></span>ars (FY24 Gran<span class=\"_ _0\"></span>t: two years<span class=\"_ _0\"></span>) with associated 20% (FY24 Gr<span class=\"_ _0\"></span>ant: 20%) </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs15b\">deduction f<span class=\"_ _3\"></span>or lack of marke<span class=\"_ _0\"></span>tability (based on empirical studies<span class=\"_ _0\"></span>)</div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs15c\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Exer<span class=\"_ _0\"></span>cise price of 0 pence (FY24 G<span class=\"_ _0\"></span>rant: 0 pence<span class=\"_ _0\"></span>)</span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs15d\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Risk-fr<span class=\"_ _0\"></span>ee rate o<span class=\"_ _0\"></span>f 4% (FY24 Grant: 4%) per annum which h<span class=\"_ _0\"></span>as been used as a discount f<span class=\"_ _0\"></span>actor </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs15e\">(based on go<span class=\"_ _0\"></span>vernment bond yields<span class=\"_ _0\"></span>)</div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs15f\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Annual dividend of 22.2 pence (FY24 G<span class=\"_ _0\"></span>rant: 20.1 pence<span class=\"_ _0\"></span>) per annum<span class=\"_ _2d2\"> </span></span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs160\">The simulation b<span class=\"_ _0\"></span>ased on these assumptions r<span class=\"_ _0\"></span>esulte<span class=\"_ _0\"></span>d in a fair value of 225.47 penc<span class=\"_ _0\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs161\">(FY24<span class=\"_ gs8\"> </span>Gran<span class=\"_ _0\"></span>t: 161.8 pence) per option.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs163\">The expiry da<span class=\"_ _0\"></span>tes of shar<span class=\"_ _3\"></span>es issued under this arrang<span class=\"_ _0\"></span>ement ar<span class=\"_ _0\"></span>e as follow<span class=\"_ _0\"></span>s:<span class=\"_ _2d2\"> </span></div><div class=\"gs164\"><table class=\"s wf3 h1e0\" id=\"_39e698ee-3171-428d-800c-541d25e8c29e\"><tr><td></td><td></td><td></td><td class=\"t m1 x2af h26 y2a9e ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2a9f ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td></td><td class=\"t m1 x591 h2 y2aa0 ff2 fs1 fc2 sc0 ls0 ws0\">Exer<span class=\"_ _0\"></span>cise </td><td class=\"t m1 x2b1 h26 y2aa1 ff3 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2aa2 ff2 fs1 fc2 sc0 ls0 ws0\">2024<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2aa3 w13a h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls62 ws9e\">Grant date<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x592 y2aa3 w13b h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">Expiry date<span class=\"_ _2d2\"> </span></div></td><td class=\"c x594 y2aa3 w13c h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">price</div><div class=\"t m1 x593 h33 y2aa4 ff2 fs12 fc2 sc0 ls0 ws0\">1</div></td><td class=\"t m1 x595 h26 y2aa5 ff3 fs1 fc0 sc0 ls0 ws0\">Share options </td><td class=\"t m1 x596 h2 y2aa6 ff2 fs1 fc2 sc0 ls0 ws0\">Shar<span class=\"_ _0\"></span>e options </td></tr><tr><td class=\"c n x250 y2aa7 w12d h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">8 September 2022<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x597 y2aa7 w13d h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">30 September 2023<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x598 y2aa7 w8a h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x599 y2a85 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59a y2aa7 w8a h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2aa8 w12d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">8 September 2022<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x597 y2aa8 w13d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">30 September 2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x598 y2aa8 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x599 y29d2 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014</div></td><td class=\"c n x59b y2aa8 w125 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,088,924<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a73 w12d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">8 September 2022<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x597 y2a73 w13d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">30 September 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x598 y2a73 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014</div></td><td class=\"c n x59c y2a74 w125 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,088,924</div></td><td class=\"c n x59d y2a73 w125 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,088,924<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c n x59e y2aa9 w125 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,088,924</div></td><td class=\"c n x59f y2aaa w125 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,177,848<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 hb y2aab ff7 fs7 fc2 sc0 ls0 ws0\">W<span class=\"_ _0\"></span>eighte<span class=\"_ _0\"></span>d averag<span class=\"_ _0\"></span>e remaining </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x2b4 ha y2aac ff2 fs7 fc2 sc0 ls0 ws0\">contr<span class=\"_ _0\"></span>actual lif<span class=\"_ _0\"></span>e of options </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2898 w132 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">outstan<span class=\"_ _0\"></span>ding at end of period<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td class=\"c n x5a0 y2897 w13e h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">0.5 years<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a1 y2898 w13f h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1 year<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 h16 ff7 fsa fc2 sc0 ls0 ws0 gs165\">1. <span class=\"_ _e\"> </span>Exer<span class=\"_ _0\"></span>cise price not applicable as shar<span class=\"_ _0\"></span>es have alr<span class=\"_ _0\"></span>eady been issued.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs171\">Over<span class=\"_ _0\"></span>seas Phantom Share Plan<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs172\">The Over<span class=\"_ _0\"></span>seas Phant<span class=\"_ _0\"></span>om Shar<span class=\"_ _0\"></span>e Plan (the \u201cPhantom P<span class=\"_ _0\"></span>lan\u201d) is similar to the UK Shar<span class=\"_ _0\"></span>e Incentive </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs173\">Plan f<span class=\"_ _0\"></span>or non-UK employee<span class=\"_ _0\"></span>s. Certain non-UK employees ma<span class=\"_ _0\"></span>y participate ex<span class=\"_ _0\"></span>cept those who </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs174\">participate in the P<span class=\"_ _3\"></span>erformance Sh<span class=\"_ _0\"></span>are Plan. Th<span class=\"_ _0\"></span>e Phantom Plan is a cash-bon<span class=\"_ _0\"></span>us scheme wher<span class=\"_ _0\"></span>eby </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs175\">each non-UK emplo<span class=\"_ _0\"></span>yee is grant<span class=\"_ _0\"></span>ed a number of no<span class=\"_ _0\"></span>tional share options r<span class=\"_ _3\"></span>eplicating the terms o<span class=\"_ _0\"></span>f </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs176\">the UK SIP. </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs177\">The mov<span class=\"_ _0\"></span>ement in notional ma<span class=\"_ _0\"></span>tching shar<span class=\"_ _0\"></span>es awar<span class=\"_ _0\"></span>ded under this scheme durin<span class=\"_ _0\"></span>g the year was </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs178\">as<span class=\"_ gs8\"> </span>f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2d2\"> </span></div><div class=\"gs179\"><table class=\"s w137 h1df\" id=\"_ccf1b557-164b-440a-8009-6c649c06d8ad\"><tr><td></td><td class=\"t m1 x27c h26 y2a96 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y2a97 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2a98 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y2a99 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2e5 h26 y2a9a ff3 fs1 fc0 sc0 ls0 ws0\">Number of </td><td class=\"t m1 x56d h2 y2a9b ff2 fs1 fc2 sc0 ls0 ws0\">Number of </td></tr><tr><td></td><td class=\"t m1 x58b h26 y2a9c ff3 fs1 fc0 sc0 ls0 ws0\">shares </td><td class=\"t m1 x58c h2 y2a9d ff2 fs1 fc2 sc0 ls0 ws0\">shar<span class=\"_ _0\"></span>es </td></tr><tr><td class=\"c n x250 y2a24 w124 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t the beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2ac y2a25 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">25,962<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2ad y2a24 w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">36,368<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w126 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls28 ws52\">Granted<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x29d y29b4 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">14,652<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c1 y29b5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">7,266<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a44 w138 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls63 ws9f\">Ve<span class=\"_ _2\"></span>s<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>d<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x58d y2a45 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(9,854)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x58e y2a45 w72 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(8,046)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a46 w139 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Extinguished<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x58f y298d w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(778)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x590 y298d w72 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(9,626)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 w136 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>wards outstanding at end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2ac y2897 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">29,982<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2ad y2898 w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">25,962<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs17a\">Infrastructur<span class=\"_ _0\"></span>e Capital \u2013 post-combination services </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs17b\">Pa<span class=\"_ _0\"></span>yments of the initial shar<span class=\"_ _3\"></span>e consideration arising fr<span class=\"_ _0\"></span>om the acquisition o<span class=\"_ _0\"></span>f Infrastruc<span class=\"_ _0\"></span>ture C<span class=\"_ _0\"></span>apital </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs17c\">r<span class=\"_ _0\"></span>equire the s<span class=\"_ _0\"></span>ellers to r<span class=\"_ _0\"></span>emain either employed or c<span class=\"_ _0\"></span>ontracte<span class=\"_ _0\"></span>d to the Gr<span class=\"_ _0\"></span>oup during the next thr<span class=\"_ _3\"></span>ee </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs17d\">year<span class=\"_ _0\"></span>s, with 100% of a seller\u2019s shar<span class=\"_ _0\"></span>es being f<span class=\"_ _0\"></span>orfeit<span class=\"_ _0\"></span>ed if this occurs prior t<span class=\"_ _0\"></span>o 30 September 2023, </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs17e\">66.66% fr<span class=\"_ _0\"></span>om 30 September 2023 to 29 Septemb<span class=\"_ _0\"></span>er 2024 and 33.33% from 30 Sept<span class=\"_ _0\"></span>ember </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs17f\">2024 to 29 Septemb<span class=\"_ _0\"></span>er 2025. The movemen<span class=\"_ _0\"></span>t in the initial share c<span class=\"_ _0\"></span>onsideration during the y<span class=\"_ _0\"></span>ear </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs180\">is a r<span class=\"_ _0\"></span>esult of 33.33% o<span class=\"_ _0\"></span>f the shar<span class=\"_ _0\"></span>es which are no lon<span class=\"_ _0\"></span>ger subject to f<span class=\"_ _0\"></span>orf<span class=\"_ _0\"></span>eiture. Th<span class=\"_ _0\"></span>e initial share </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs181\">considera<span class=\"_ _0\"></span>tion is account<span class=\"_ _0\"></span>ed for as r<span class=\"_ _0\"></span>emunera<span class=\"_ _0\"></span>tion for post<span class=\"_ _0\"></span>-combination services. </div>31 March 2025 \u00a3000<span class=\"_ _2d2\"> </span><table class=\"s wcc h1da\" id=\"_233b163d-080c-4202-b151-c394f4c68bf3\"><tr><td></td><td></td><td class=\"t m1 x27d h2 y2a47 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td></td><td class=\"t m1 x27f h2 y2a48 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td></td><td class=\"t m1 x27f h2 y2a49 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h35 y2a4a ff1 fs7 fc0 sc0 ls0 ws0\">Included in staff costs (note 7)<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2a4b w11d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">P<span class=\"_ _0\"></span>erformance S<span class=\"_ _0\"></span>hare Plan (equity-s<span class=\"_ _0\"></span>ettled)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x426 y2a4b w60 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,918<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x427 y2a4c w60 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1,818<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a4d w11e h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">UK Shar<span class=\"_ _0\"></span>e Incentiv<span class=\"_ _0\"></span>e Plan (equity-settled<span class=\"_ _0\"></span>)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c7 y2a4d w69 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">351<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c8 y2a4e w44 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">337<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a4f w11f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Over<span class=\"_ _0\"></span>seas Phant<span class=\"_ _0\"></span>om Share P<span class=\"_ _0\"></span>lan (cash-settled<span class=\"_ _0\"></span>)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53f y2a4f w4a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">25<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x540 y2a50 w67 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">55<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4c4 y2a51 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,294<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c5 y2a52 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,210<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h35 y2a53 ff1 fs7 fc0 sc0 ls0 ws0\">Included in staff costs \u2013 acquisitions (note 7)<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"t m1 x272 ha y2a54 ff2 fs7 fc2 sc0 ls0 ws0\">Infras<span class=\"_ _0\"></span>tructur<span class=\"_ _0\"></span>e Capital \u2013 post-combina<span class=\"_ _0\"></span>tion services  </td><td></td><td></td></tr><tr><td class=\"c n x250 y29eb w120 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(equity-set<span class=\"_ _0\"></span>tled)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x541 y29eb w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">3,432<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x542 y29ea w62 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">11,520<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4c4 y2897 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,726<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x543 y2898 w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">13,730<span class=\"_ _2d2\"> </span></div></td></tr></table>The classification o<span class=\"_ _0\"></span>f share-b<span class=\"_ _0\"></span>ased payments abo<span class=\"_ _0\"></span>ve is as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _2d2\"> </span><table class=\"s wd7 h1db\" id=\"_e515e45e-c001-4e84-afd0-2efbcb057953\"><tr><td></td><td class=\"t m1 x27c h26 y2a55 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y2a56 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2a57 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y2a58 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2a59 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y2a5a ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y298b w121 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Equity-se<span class=\"_ _0\"></span>ttled<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x424 y298a w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,701<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2dd y298b w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">13,675<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b6 w122 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Cash-set<span class=\"_ _0\"></span>tled<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x544 y29b7 w67 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">25<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x545 y29b6 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">55<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4c4 y2897 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,726<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x543 y2898 w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">13,730<span class=\"_ _2d2\"> </span></div></td></tr></table>P<span class=\"_ _0\"></span>erformance Shar<span class=\"_ _0\"></span>e Plan<span class=\"_ _2d2\"> </span>The R<span class=\"_ _0\"></span>emuneration Commit<span class=\"_ _0\"></span>tee appr<span class=\"_ _0\"></span>oved the implem<span class=\"_ _0\"></span>entation of the P<span class=\"_ _0\"></span>erf<span class=\"_ _0\"></span>ormance Shar<span class=\"_ _0\"></span>e Plan (\u201cPSP\u201d) f<span class=\"_ _0\"></span>ollowing the IP<span class=\"_ _0\"></span>O. Options ar<span class=\"_ _0\"></span>e granted under th<span class=\"_ _0\"></span>e plan for no consider<span class=\"_ _0\"></span>ation, carry no dividend or vo<span class=\"_ _0\"></span>ting rights and ar<span class=\"_ _0\"></span>e linked t<span class=\"_ _0\"></span>o an absolute t<span class=\"_ _0\"></span>otal shar<span class=\"_ _0\"></span>eholder re<span class=\"_ _0\"></span>turn (\u201cTSR\u201d) o<span class=\"_ _0\"></span>f 6% compound gr<span class=\"_ _0\"></span>owth per annum o<span class=\"_ _0\"></span>ver a thre<span class=\"_ _0\"></span>e year period. The absolu<span class=\"_ _0\"></span>te TSR condition v<span class=\"_ _0\"></span>ests over a rang<span class=\"_ _0\"></span>e from 0% t<span class=\"_ _0\"></span>o 6% compounded over a thr<span class=\"_ _3\"></span>ee year period. The ex<span class=\"_ _0\"></span>ercis<span class=\"_ _0\"></span>e price is \u00a3nil. The Gr<span class=\"_ _0\"></span>oup is allowed to iss<span class=\"_ _0\"></span>ue new shar<span class=\"_ _0\"></span>es to satisfy the shar<span class=\"_ _3\"></span>e schemes which mu<span class=\"_ _0\"></span>st not ex<span class=\"_ _0\"></span>ceed 10% of th<span class=\"_ _0\"></span>e issued shar<span class=\"_ _0\"></span>e capital in any r<span class=\"_ _0\"></span>olling ten year period. The Gr<span class=\"_ _0\"></span>oup\u2019s position ag<span class=\"_ _0\"></span>ainst the dilution limits at 31 Mar<span class=\"_ _0\"></span>ch 2025 since Admission was 4%  (2024: 3%).<span class=\"_ _2d2\"> </span>Details o<span class=\"_ _0\"></span>f movemen<span class=\"_ _0\"></span>ts in the number of shar<span class=\"_ _0\"></span>es ar<span class=\"_ _0\"></span>e as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _2d2\"> </span><table class=\"s w123 h1dc\" id=\"_d15b336a-8940-45c9-b508-f8f7106646f5\"><tr><td></td><td class=\"c n x546 y2a5b we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td class=\"c n x547 y2a5c we1 h1bc\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m1 x548 h26 y2a5d ff3 fs1 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>verage </td><td></td><td class=\"t m1 x549 h2 y2a5e ff2 fs1 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>verag<span class=\"_ _0\"></span>e </td></tr><tr><td></td><td></td><td class=\"t m1 x54a h26 y2a5f ff3 fs1 fc0 sc0 ls0 ws0\">ex<span class=\"_ _0\"></span>ercise </td><td></td><td class=\"t m1 x54b h2 y2a60 ff2 fs1 fc2 sc0 ls0 ws0\">exer<span class=\"_ _3\"></span>cise </td></tr><tr><td></td><td class=\"t m1 x54c h26 y2a61 ff3 fs1 fc0 sc0 ls0 ws0\">Number of </td><td class=\"t m1 x54d h26 y2a62 ff3 fs1 fc0 sc0 ls0 ws0\">price per </td><td class=\"t m1 x54e h2 y2a63 ff2 fs1 fc2 sc0 ls0 ws0\">Number of </td><td class=\"t m1 x2b0 h2 y2a64 ff2 fs1 fc2 sc0 ls0 ws0\">price per </td></tr><tr><td></td><td class=\"t m1 x54f h26 y2a65 ff3 fs1 fc0 sc0 ls0 ws0\">share </td><td class=\"t m1 x550 h26 y2a66 ff3 fs1 fc0 sc0 ls0 ws0\">share option </td><td class=\"t m1 x551 h2 y2a67 ff2 fs1 fc2 sc0 ls0 ws0\">shar<span class=\"_ _0\"></span>e </td><td class=\"t m1 x552 h2 y2a68 ff2 fs1 fc2 sc0 ls0 ws0\">shar<span class=\"_ _0\"></span>e option </td></tr><tr><td></td><td class=\"t m1 x553 h26 y2a69 ff3 fs1 fc0 sc0 ls0 ws0\">options<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x554 h26 y2a6a ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x555 h2 y2a6b ff2 fs1 fc2 sc0 ls0 ws0\">options </td><td class=\"t m1 x556 h2 y2a6c ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2a6d w124 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t the beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x557 y2a6e w125 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,479,591<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x558 y2a6e w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x559 y2a6d w125 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,359,530<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x55a y2a6d w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a6f w126 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls28 ws52\">Granted<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x55b y2a70 w125 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,217,500<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x55c y2a70 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x55d y2a6f w125 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,162,311<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x55e y2a6f w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a71 w127 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Exer<span class=\"_ _3\"></span>cised<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x55f y2a72 w41 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(968,330)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x560 y2a72 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x561 y2a71 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c2 y2a71 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a73 w128 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">Extinguished<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x55f y2a74 w41 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(106,151)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x560 y2a74 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x562 y2a74 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(42,250)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x563 y2a73 w8a h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2a75 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>wards outstanding at end </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2a76 w129 h1bf\"><div class=\"t m1 x24f ha y2874 ff1 fs7 fc0 sc0 ls0 ws0\">of<span class=\"_ gs8\"> </span>period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x564 y2a77 w125 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,622,610<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x565 y2a77 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x566 y2a76 w125 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,479,591<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x567 y2a76 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 ha y2a78 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>ds vested an<span class=\"_ _0\"></span>d exer<span class=\"_ _0\"></span>cisable </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2897 w12a h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">at<span class=\"_ gs8\"> </span>end o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x568 y2897 w48 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">53,500<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x569 y2897 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x56a y2898 w45 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x55e y2898 w8a h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr></table>No options expir<span class=\"_ _0\"></span>ed during the periods c<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>ed by the abov<span class=\"_ _0\"></span>e table",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "<div class=\"t m1 h13 ff6 fs9 fc2 sc0 ls0 ws0 gs167\">9. Other operating income<span class=\"_ _2d2\"> </span></div><div class=\"gs168\"><table class=\"s wf3 h1e2\" id=\"_fbc5ba23-7bdd-4434-b0bc-c751661d319c\"><tr><td></td><td class=\"t m1 x2af h26 y2aad ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2aae ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2aaf ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2ab0 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2ab1 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2ab2 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y298b w140 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">UKSA gr<span class=\"_ _0\"></span>ant income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a2 y298a w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">110<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c2 y298b w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w141 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a3 y2895 w51 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">13<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a4 y2896 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x5a5 y2897 w44 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">123<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a6 y2898 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs169\">UKSA gr<span class=\"_ _0\"></span>ant income<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs16a\">During the y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, For<span class=\"_ _0\"></span>esight r<span class=\"_ _0\"></span>eceived gr<span class=\"_ _0\"></span>ant income o<span class=\"_ _0\"></span>f \u00a30.1 million from the UK Spa<span class=\"_ _0\"></span>ce </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs16b\">Agency<span class=\"_ _0\"></span>. In<span class=\"_ gs8\"> </span>collaboration with en<span class=\"_ _0\"></span>vironmen<span class=\"_ _0\"></span>tal geospatial consul<span class=\"_ _0\"></span>tant Fr<span class=\"_ _3\"></span>ontierra, the F<span class=\"_ _0\"></span>ore<span class=\"_ _0\"></span>sight </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs16c\">Infras<span class=\"_ _0\"></span>tructur<span class=\"_ _0\"></span>e sustainability te<span class=\"_ _0\"></span>am developed a plat<span class=\"_ _0\"></span>form tha<span class=\"_ _0\"></span>t levera<span class=\"_ _0\"></span>ges geospatial analysis an<span class=\"_ _0\"></span>d </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs16d\">F<span class=\"_ _0\"></span>oresigh<span class=\"_ _0\"></span>t\u2019s own spatial datase<span class=\"_ _0\"></span>t to pr<span class=\"_ _0\"></span>ovide detailed, location-bas<span class=\"_ _0\"></span>ed insights, enabling pr<span class=\"_ _0\"></span>oactive </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs16e\">risk managemen<span class=\"_ _0\"></span>t and enhanced r<span class=\"_ _0\"></span>eporting capabilities specifically pertaining to clima<span class=\"_ _0\"></span>te </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs16f\">and<span class=\"_ gs8\"> </span>natur<span class=\"_ _3\"></span>e.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "9. Other operating income<span class=\"_ _2d2\"> </span><table class=\"s wf3 h1e2\" id=\"_fbc5ba23-7bdd-4434-b0bc-c751661d319c\"><tr><td></td><td class=\"t m1 x2af h26 y2aad ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2aae ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2aaf ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2ab0 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2ab1 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2ab2 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y298b w140 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">UKSA gr<span class=\"_ _0\"></span>ant income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a2 y298a w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">110<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c2 y298b w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w141 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a3 y2895 w51 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">13<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a4 y2896 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x5a5 y2897 w44 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">123<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a6 y2898 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr></table>UKSA gr<span class=\"_ _0\"></span>ant income<span class=\"_ _2d2\"> </span>During the y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, For<span class=\"_ _0\"></span>esight r<span class=\"_ _0\"></span>eceived gr<span class=\"_ _0\"></span>ant income o<span class=\"_ _0\"></span>f \u00a30.1 million from the UK Spa<span class=\"_ _0\"></span>ce Agency<span class=\"_ _0\"></span>. In<span class=\"_ gs8\"> </span>collaboration with en<span class=\"_ _0\"></span>vironmen<span class=\"_ _0\"></span>tal geospatial consul<span class=\"_ _0\"></span>tant Fr<span class=\"_ _3\"></span>ontierra, the F<span class=\"_ _0\"></span>ore<span class=\"_ _0\"></span>sight Infras<span class=\"_ _0\"></span>tructur<span class=\"_ _0\"></span>e sustainability te<span class=\"_ _0\"></span>am developed a plat<span class=\"_ _0\"></span>form tha<span class=\"_ _0\"></span>t levera<span class=\"_ _0\"></span>ges geospatial analysis an<span class=\"_ _0\"></span>d F<span class=\"_ _0\"></span>oresigh<span class=\"_ _0\"></span>t\u2019s own spatial datase<span class=\"_ _0\"></span>t to pr<span class=\"_ _0\"></span>ovide detailed, location-bas<span class=\"_ _0\"></span>ed insights, enabling pr<span class=\"_ _0\"></span>oactive risk managemen<span class=\"_ _0\"></span>t and enhanced r<span class=\"_ _0\"></span>eporting capabilities specifically pertaining to clima<span class=\"_ _0\"></span>te and<span class=\"_ gs8\"> </span>natur<span class=\"_ _3\"></span>e.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "11. T<span class=\"_ _3\"></span>axation<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Curr<span class=\"_ _0\"></span>ent tax<span class=\"_ _2d2\"> </span>The tax curr<span class=\"_ _3\"></span>ently payable is based on ta<span class=\"_ _0\"></span>xable pro<span class=\"_ _0\"></span>fit for the period. T<span class=\"_ _a\"></span>axable pr<span class=\"_ _0\"></span>ofit diff<span class=\"_ _0\"></span>ers fr<span class=\"_ _0\"></span>om pro<span class=\"_ _0\"></span>fit as reporte<span class=\"_ _0\"></span>d in the statement o<span class=\"_ _0\"></span>f compr<span class=\"_ _0\"></span>ehensive income beca<span class=\"_ _0\"></span>use it exclu<span class=\"_ _0\"></span>des items o<span class=\"_ _0\"></span>f income or expense that ar<span class=\"_ _3\"></span>e taxable or deductible in o<span class=\"_ _0\"></span>ther years an<span class=\"_ _0\"></span>d it further ex<span class=\"_ _0\"></span>cludes items that ar<span class=\"_ _0\"></span>e never ta<span class=\"_ _0\"></span>xable or deductible. The G<span class=\"_ _0\"></span>roup\u2019s liability f<span class=\"_ _0\"></span>or curr<span class=\"_ _0\"></span>ent tax is calcula<span class=\"_ _0\"></span>ted using tax r<span class=\"_ _0\"></span>ates that ha<span class=\"_ _0\"></span>ve been enacte<span class=\"_ _0\"></span>d or substantively enac<span class=\"_ _0\"></span>ted by the<span class=\"_ gs8\"> </span>r<span class=\"_ _0\"></span>eporting date.<span class=\"_ _2d2\"> </span>Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax<span class=\"_ _2d2\"> </span>Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax is rec<span class=\"_ _0\"></span>ognised on differ<span class=\"_ _3\"></span>ences between th<span class=\"_ _0\"></span>e carrying amount of ass<span class=\"_ _0\"></span>ets and liabilities in the financial sta<span class=\"_ _0\"></span>tements and the corr<span class=\"_ _3\"></span>esponding tax bases u<span class=\"_ _0\"></span>sed in the computation o<span class=\"_ _0\"></span>f taxable pr<span class=\"_ _0\"></span>ofit and is acc<span class=\"_ _0\"></span>ounted f<span class=\"_ _0\"></span>or using the stat<span class=\"_ _0\"></span>ement of financial position liability method. D<span class=\"_ _0\"></span>eferr<span class=\"_ _3\"></span>ed tax is calculated u<span class=\"_ _0\"></span>sing tax rat<span class=\"_ _0\"></span>es that hav<span class=\"_ _0\"></span>e been enacted or s<span class=\"_ _0\"></span>ubstantively enac<span class=\"_ _0\"></span>ted by the r<span class=\"_ _0\"></span>eporting date. De<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed tax is char<span class=\"_ _0\"></span>ged or cr<span class=\"_ _0\"></span>edited to the inc<span class=\"_ _0\"></span>ome statement, e<span class=\"_ _0\"></span>xcept when it r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o items char<span class=\"_ _0\"></span>ged or credit<span class=\"_ _0\"></span>ed to<span class=\"_ gs8\"> </span>o<span class=\"_ _0\"></span>ther compreh<span class=\"_ _0\"></span>ensive income or dir<span class=\"_ _0\"></span>ectly to equity<span class=\"_ _0\"></span>, in which case the def<span class=\"_ _3\"></span>erred tax is also deal<span class=\"_ _0\"></span>t with in the statemen<span class=\"_ _0\"></span>t of other compr<span class=\"_ _3\"></span>ehensive income or dir<span class=\"_ _0\"></span>ectly in equity. See<span class=\"_ gs8\"> </span>no<span class=\"_ _0\"></span>te 25.<span class=\"_ _2d2\"> </span><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs199\">The diff<span class=\"_ _0\"></span>eren<span class=\"_ _0\"></span>ce between the act<span class=\"_ _0\"></span>ual tax char<span class=\"_ _0\"></span>ge for the y<span class=\"_ _0\"></span>ear and the standar<span class=\"_ _3\"></span>d rate o<span class=\"_ _0\"></span>f corporation </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs19a\">tax applied to pr<span class=\"_ _3\"></span>ofits f<span class=\"_ _0\"></span>or the year ar<span class=\"_ _0\"></span>e as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _2d2\"> </span></div><div class=\"gs19b\"><table class=\"s w155 h1e5\" id=\"_93542a5b-986a-4b4e-a55e-b876c0ec70a1\"><tr><td></td><td class=\"t m1 x2af h26 y2ad0 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2ad1 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2ad2 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2ad3 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2ad4 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2ad5 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2ad6 w156 h1bc\"><div class=\"t m1 x24f ha y2874 ff1 fs7 fc0 sc0 ls0 ws0\">Pro<span class=\"_ _0\"></span>fit for the year<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5bf y2ad7 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">33,245<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c0 y2ad6 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">26,434<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2976 w157 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Add back to<span class=\"_ _0\"></span>tal tax<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x424 y2976 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">7,459<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y2977 w4d h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">7,878<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ad8 w158 h1bc\"><div class=\"t m1 x24f ha y2874 ff1 fs7 fc0 sc0 ls0 ws0\">Pro<span class=\"_ _0\"></span>fit befor<span class=\"_ _0\"></span>e all tax<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c1 y2883 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">40,704<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c2 y2ad8 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">34,312<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ad9 w159 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Pr<span class=\"_ _0\"></span>ofit bef<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>e tax at 25% (2024: 25%)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c3 y2ad9 w47 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">10,176<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c4 y2ada w4d h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">8,578<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y297c w15a h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Pr<span class=\"_ _0\"></span>ofits not ass<span class=\"_ _0\"></span>essable to corpora<span class=\"_ _0\"></span>tion tax<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c5 y297c w77 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(530)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c6 y297c w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(622)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y297e w15b h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Pr<span class=\"_ _0\"></span>ofit shar<span class=\"_ _0\"></span>e allocation fr<span class=\"_ _0\"></span>om partnership funds<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c7 y297e w44 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">825<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c8 y2adb w52 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">538<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2adc w15c h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Unr<span class=\"_ _0\"></span>ecognised de<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed tax<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c9 y2add w4a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">37<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ca y2add w15d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(48)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2982 w15e h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Adjustmen<span class=\"_ _0\"></span>ts to pre<span class=\"_ _0\"></span>vious periods<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5cb y2982 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1,204)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5cc y2a39 w4a h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">92<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2984 w15f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Diff<span class=\"_ _0\"></span>erenc<span class=\"_ _0\"></span>es on over<span class=\"_ _0\"></span>seas tax ra<span class=\"_ _0\"></span>te<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5cd y2984 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(5,178)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ce y2984 w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(5,150)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e3 w160 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Expenses no<span class=\"_ _0\"></span>t deductible f<span class=\"_ _0\"></span>or tax purposes<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5cf y29e4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,779<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d0 y29e3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,062<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e6 w161 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Other \u2015 shar<span class=\"_ _0\"></span>e-based paym<span class=\"_ _0\"></span>ents<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d1 y29e6 w52 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">344<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d2 y2ade w44 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">311<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2989 w162 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">S<span class=\"_ _0\"></span>taff costs \u2015 acquisitions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d3 y2989 we2 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,210<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d4 y29e7 we2 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">2,952<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e8 w163 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Thin Cap adjus<span class=\"_ _0\"></span>tment<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d5 y29e8 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d6 y29e9 w44 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">169<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29ea w49 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">Gain on busine<span class=\"_ _0\"></span>ss combination<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x561 y29eb w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d7 y29eb wb2 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(4)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 w164 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal tax char<span class=\"_ _0\"></span>ge<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d8 y2897 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">7,459<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d9 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">7,878<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs19c\">The Compan<span class=\"_ _0\"></span>y is residen<span class=\"_ _0\"></span>t for taxa<span class=\"_ _0\"></span>tion purposes in Guernse<span class=\"_ _0\"></span>y and its income is subject t<span class=\"_ _0\"></span>o </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs19d\">corpora<span class=\"_ _0\"></span>tion tax in Guernsey<span class=\"_ _3\"></span>, presen<span class=\"_ _0\"></span>tly at a rate o<span class=\"_ _0\"></span>f 0% per annum. The tax r<span class=\"_ _0\"></span>econciliation f<span class=\"_ _3\"></span>or </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs19e\">the Gr<span class=\"_ _0\"></span>oup has been pr<span class=\"_ _0\"></span>epared u<span class=\"_ _0\"></span>sing the curr<span class=\"_ _0\"></span>ent UK corporation ta<span class=\"_ _0\"></span>x rate o<span class=\"_ _0\"></span>f 25% (2024: 25%), </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs19f\">as<span class=\"_ gs8\"> </span>a<span class=\"_ gs8\"> </span>majority of the G<span class=\"_ _0\"></span>roup\u2019s tr<span class=\"_ _0\"></span>ading activities ar<span class=\"_ _0\"></span>e carried out in the UK.<span class=\"_ _2d2\"> </span></div><div class=\"gs1a1\"><table class=\"s w14c h1d6\" id=\"_c40cecc8-be85-46ee-853f-cc42d8b3a3ad\"><tr><td></td><td class=\"t m1 x27c h26 y2ac8 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y2ac9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2aca ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y2acb ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2acc ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y2acd ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2ace ff3 fs7 fc0 sc0 ls0 ws0\">Current tax<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y288c w14d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">UK corpora<span class=\"_ _0\"></span>tion tax<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b3 y288a w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">8,939<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b4 y288c w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">6,473<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a3 w14e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>oreign tax<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c0 y29a4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,348<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c1 y29a3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,240<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2984 w14f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Adjustmen<span class=\"_ _0\"></span>ts in respec<span class=\"_ _0\"></span>t of prior periods (UK corpor<span class=\"_ _0\"></span>ation tax)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b5 y2984 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1,368)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b6 y2984 w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(105)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2985 w150 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Adjustmen<span class=\"_ _0\"></span>ts in respec<span class=\"_ _0\"></span>t of prior periods (f<span class=\"_ _0\"></span>oreign tax<span class=\"_ _0\"></span>)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b7 y2985 w69 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">164<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b8 y2985 w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(193)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2891 w151 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal curr<span class=\"_ _0\"></span>ent tax charge<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2ac y2891 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">10,083<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42c y29a9 w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">8,415<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h9 y2acf ff3 fs7 fc0 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>erred tax<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2a45 w152 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Origination and r<span class=\"_ _3\"></span>eversal o<span class=\"_ _0\"></span>f temporary diff<span class=\"_ _0\"></span>eren<span class=\"_ _0\"></span>ces<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b9 y2a45 w71 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(2,624)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ba y2a45 w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(537)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29eb w153 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal def<span class=\"_ _0\"></span>erred tax<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5bb y29eb w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(2,624)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5bc y29eb w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(537)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2898 w154 h1bc\"><div class=\"t m1 x24f ha y2874 ff1 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ax on pr<span class=\"_ _0\"></span>ofit on ordinary activities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5bd y2897 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">7,459<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5be y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">7,878<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs3da\">The mov<span class=\"_ _0\"></span>ement on the def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax account is as sh<span class=\"_ _0\"></span>own below:<span class=\"_ _2d2\"> </span></div><div class=\"gs164\"><table class=\"s w5d h202\" id=\"_822bd33c-0ee3-4fad-85b8-d3c909c1a677\"><tr><td></td><td class=\"t m1 x2af h26 y2c1e ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2c1f ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2c20 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2c21 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2c22 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2c23 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2c24 wdb h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x820 y29a1 w98 h1b8\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(11,710)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x821 y29a1 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(11,085)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2c25 ff3 fs7 fc0 sc0 ls0 ws0\">Recognised in stat<span class=\"_ _0\"></span>ement of comprehensive income<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y288d w1f9 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ax e<span class=\"_ _0\"></span>xpense<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x822 y288e w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,624<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x823 y288d w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">537<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2c26 w17b h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change mo<span class=\"_ _0\"></span>vement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x824 y2c27 w52 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">302<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d6 y2c26 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">319<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x424 y2c28 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,926<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x299 y2c29 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">856<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2c2a ff3 fs7 fc0 sc0 ls0 ws0\">Recognised in equity<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2893 w82 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Shar<span class=\"_ _0\"></span>e-based paymen<span class=\"_ _0\"></span>t reserv<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x825 y2892 w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x826 y2893 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">125<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2c2b ff3 fs7 fc0 sc0 ls0 ws0\">Arising on business combination<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y29b7 w1fa h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Intangible asse<span class=\"_ _0\"></span>t (see note 31)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x827 y29b7 w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(303)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x828 y29b7 w3d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,606)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wde h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x829 y2897 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(9,027)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x82a y2897 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(11,710)<span class=\"_ _2d2\"> </span></div></td></tr></table></div>25. Def<span class=\"_ _0\"></span>erred tax assets and liabilities<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax is rec<span class=\"_ _0\"></span>ognised based on diff<span class=\"_ _0\"></span>eren<span class=\"_ _0\"></span>ces between the carryin<span class=\"_ _0\"></span>g value of assets and liabilities f<span class=\"_ _0\"></span>or accountin<span class=\"_ _0\"></span>g purposes and their tax value<span class=\"_ _0\"></span>s (see note 11). De<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed tax liabilities ar<span class=\"_ _0\"></span>e generally r<span class=\"_ _0\"></span>ecognised f<span class=\"_ _3\"></span>or all taxable temporary diff<span class=\"_ _3\"></span>erence<span class=\"_ _0\"></span>s and deferr<span class=\"_ _3\"></span>ed tax asset<span class=\"_ _0\"></span>s are only r<span class=\"_ _0\"></span>ecognised t<span class=\"_ _0\"></span>o the extent that th<span class=\"_ _0\"></span>e Group c<span class=\"_ _0\"></span>onsiders them to be r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able, which is determined b<span class=\"_ _0\"></span>y ref<span class=\"_ _3\"></span>erence t<span class=\"_ _0\"></span>o estimates tha<span class=\"_ _0\"></span>t futur<span class=\"_ _0\"></span>e taxable pr<span class=\"_ _0\"></span>ofits will<span class=\"_ gs8\"> </span>be available ag<span class=\"_ _0\"></span>ainst which deductible tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _3\"></span>ences can be utilised. The carrying amo<span class=\"_ _0\"></span>unt of def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets is r<span class=\"_ _0\"></span>eviewed at e<span class=\"_ _0\"></span>ach statemen<span class=\"_ _0\"></span>t of financial position dat<span class=\"_ _0\"></span>e and red<span class=\"_ _0\"></span>uced to the ext<span class=\"_ _0\"></span>ent that it is no longer pr<span class=\"_ _3\"></span>obable that sufficient taxable pr<span class=\"_ _0\"></span>ofits will be a<span class=\"_ _0\"></span>vailable to allow all or part of th<span class=\"_ _0\"></span>e asset to be r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>ered. Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets and liabilities ar<span class=\"_ _0\"></span>e off<span class=\"_ _0\"></span>set when ther<span class=\"_ _0\"></span>e is a legally enf<span class=\"_ _0\"></span>orc<span class=\"_ _0\"></span>eable right to set o<span class=\"_ _0\"></span>ff curren<span class=\"_ _0\"></span>t tax assets agains<span class=\"_ _0\"></span>t curren<span class=\"_ _0\"></span>t tax liabilities and when they r<span class=\"_ _0\"></span>elate to in<span class=\"_ _0\"></span>come tax<span class=\"_ _0\"></span>es levied by the same ta<span class=\"_ _0\"></span>xation authority and the G<span class=\"_ _0\"></span>roup in<span class=\"_ _0\"></span>tends to se<span class=\"_ _0\"></span>ttle its curr<span class=\"_ _0\"></span>ent tax<span class=\"_ gs8\"> </span>asset<span class=\"_ _0\"></span>s and liabilities on a net basis.<span class=\"_ _2d2\"> </span>Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets and liabilities ar<span class=\"_ _0\"></span>e measur<span class=\"_ _0\"></span>ed at the tax r<span class=\"_ _0\"></span>ates tha<span class=\"_ _0\"></span>t are expec<span class=\"_ _0\"></span>ted to apply to the period when the ass<span class=\"_ _0\"></span>et is re<span class=\"_ _0\"></span>alised or the liability is set<span class=\"_ _0\"></span>tled, based on tax ra<span class=\"_ _0\"></span>tes (and tax legisla<span class=\"_ _0\"></span>tion) that hav<span class=\"_ _0\"></span>e been enacted or subs<span class=\"_ _0\"></span>tantively enacte<span class=\"_ _0\"></span>d at the statemen<span class=\"_ _0\"></span>t of financial position dat<span class=\"_ _0\"></span>e.<span class=\"_ _2d2\"> </span><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs3ef\">The mov<span class=\"_ _0\"></span>ements in def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets and liabilities durin<span class=\"_ _0\"></span>g the period are sho<span class=\"_ _0\"></span>wn below:<span class=\"_ _2d2\"> </span></div><div class=\"gs3f0\"><table class=\"s w1fb h203\" id=\"_2a92f9f3-df61-4fb0-959a-e42d08716a06\"><tr><td></td><td></td><td></td><td class=\"c n x82b y2c2c we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x82c y2c2d we1 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x82d h26 y2c2e ff3 fs1 fc0 sc0 ls0 ws0\">Credit<span class=\"_ _0\"></span>ed to </td><td class=\"t m1 x82e h26 y2c2f ff3 fs1 fc0 sc0 ls0 ws0\">Credit<span class=\"_ _0\"></span>ed to </td><td></td><td></td><td></td><td class=\"t m1 x82f h2 y2c30 ff2 fs1 fc2 sc0 ls0 ws0\">Cr<span class=\"_ _0\"></span>edited to </td><td class=\"t m1 x830 h2 y2c31 ff2 fs1 fc2 sc0 ls0 ws0\">Cr<span class=\"_ _0\"></span>edited to </td></tr><tr><td></td><td class=\"t m1 x6fe h26 y2c32 ff3 fs1 fc0 sc0 ls0 ws0\">Asset </td><td class=\"t m1 x831 h26 y2c32 ff3 fs1 fc0 sc0 ls0 ws0\">Liability </td><td class=\"t m1 x56d h26 y2c32 ff3 fs1 fc0 sc0 ls0 ws0\">Net </td><td class=\"t m1 x832 h18c y2c33 ff1 fs1 fc0 sc0 ls0 ws0\">pro<span class=\"_ _0\"></span>fit or loss </td><td class=\"t m1 x833 h26 y2c34 ff3 fs1 fc0 sc0 ls0 ws0\">equity </td><td class=\"t m1 x2fc h2 y2c34 ff2 fs1 fc2 sc0 ls0 ws0\">Asset </td><td class=\"t m1 x2f3 h2 y2c34 ff2 fs1 fc2 sc0 ls0 ws0\">Liability </td><td class=\"t m1 x834 h2 y2c34 ff2 fs1 fc2 sc0 ls0 ws0\">Net </td><td class=\"t m1 x835 h2f y2c35 ff7 fs1 fc2 sc0 ls0 ws0\">pr<span class=\"_ _0\"></span>ofit or loss </td><td class=\"t m1 x2f5 h2 y2c36 ff2 fs1 fc2 sc0 ls0 ws0\">equity </td></tr><tr><td></td><td class=\"t m1 x75a h26 y2c37 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x641 h26 y2c37 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x444 h26 y2c37 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x445 h26 y2c38 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x43f h26 y2c39 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fc h2 y2c39 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fd h2 y2c39 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fe h2 y2c39 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24c h2 y2c3a ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2c3b ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y298a w1fc h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Other tempor<span class=\"_ _0\"></span>ary and deductible diff<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ences<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x836 y298a w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,615<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x837 y298a w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1,200)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x838 y298a w44 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">415<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x839 y298a we7 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(62)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83a y298a w4a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83b y2c3c we2 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1,563<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83c y298a w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,172)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83d y2c3c w44 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">391<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83e y298a w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,021)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83f y2c3c w44 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">125<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29d6 w1fd h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Business c<span class=\"_ _0\"></span>ombinations \u2013 intangible asset<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x840 y29b7 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x841 y29b7 w71 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(9,442)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x842 y29b7 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(9,442)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x686 y29b7 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,686<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x687 y29b7 w7c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x843 y29d6 w8a h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x844 y29b7 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(12,101)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x845 y29b7 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(12,101)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x846 y29d6 we2 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1,558<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x847 y29d6 w45 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x848 y2897 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,615<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x849 y2897 w1fe h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(10,642)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84a y2897 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(9,027)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84b y2897 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,624<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84c y2897 w4a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84d y2a8d w4d h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1,563<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84e y2897 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(13,273)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84f y2897 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(11,710)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x850 y2a8d w52 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">537<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x851 y2a8d w44 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">125<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 hb ff7 fs7 fc2 sc0 ls0 ws0 gs3f1\">A cr<span class=\"_ _0\"></span>edit to the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _0\"></span>ome of \u00a32.8 million has been r<span class=\"_ _0\"></span>ecognised thr<span class=\"_ _0\"></span>ough the r<span class=\"_ _0\"></span>elease of ass<span class=\"_ _0\"></span>ociated def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax liabilities on the acquir<span class=\"_ _0\"></span>ed intangible asset<span class=\"_ _0\"></span>s (customer </div><div class=\"t m1 hb ff7 fs7 fc2 sc0 ls0 ws0 gs3f2\">contr<span class=\"_ _0\"></span>acts) that ha<span class=\"_ _0\"></span>ve been impair<span class=\"_ _0\"></span>ed during H1 FY25. As a r<span class=\"_ _0\"></span>esult o<span class=\"_ _0\"></span>f the rev<span class=\"_ _0\"></span>ersal of impairmen<span class=\"_ _0\"></span>t of intangible asse<span class=\"_ _0\"></span>ts (customer c<span class=\"_ _0\"></span>ontracts<span class=\"_ _0\"></span>), a debit of \u00a30.9 million has been r<span class=\"_ _0\"></span>ecognised thr<span class=\"_ _0\"></span>ough the r<span class=\"_ _0\"></span>evers<span class=\"_ _0\"></span>al </div><div class=\"t m1 hb ff7 fs7 fc2 sc0 ls0 ws0 gs3f3\">of r<span class=\"_ _0\"></span>eleased associa<span class=\"_ _0\"></span>ted def<span class=\"_ _0\"></span>erred ta<span class=\"_ _0\"></span>x liabilities in the statemen<span class=\"_ _0\"></span>t of<span class=\"_ gs8\"> </span>compr<span class=\"_ _0\"></span>ehensive income durin<span class=\"_ _0\"></span>g H2 FY25. See note 14 f<span class=\"_ _3\"></span>or further explanation of impairmen<span class=\"_ _0\"></span>t and re<span class=\"_ _0\"></span>versal of impairm<span class=\"_ _0\"></span>ent of intangible </div><div class=\"t m1 hb ff7 fs7 fc2 sc0 ls0 ws0 gs3f4\">assets (cu<span class=\"_ _0\"></span>stomer contr<span class=\"_ _0\"></span>acts).</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-543": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>Curr<span class=\"_ _0\"></span>ent tax<span class=\"_ _2d2\"> </span>The tax curr<span class=\"_ _3\"></span>ently payable is based on ta<span class=\"_ _0\"></span>xable pro<span class=\"_ _0\"></span>fit for the period. T<span class=\"_ _a\"></span>axable pr<span class=\"_ _0\"></span>ofit diff<span class=\"_ _0\"></span>ers fr<span class=\"_ _0\"></span>om pro<span class=\"_ _0\"></span>fit as reporte<span class=\"_ _0\"></span>d in the statement o<span class=\"_ _0\"></span>f compr<span class=\"_ _0\"></span>ehensive income beca<span class=\"_ _0\"></span>use it exclu<span class=\"_ _0\"></span>des items o<span class=\"_ _0\"></span>f income or expense that ar<span class=\"_ _3\"></span>e taxable or deductible in o<span class=\"_ _0\"></span>ther years an<span class=\"_ _0\"></span>d it further ex<span class=\"_ _0\"></span>cludes items that ar<span class=\"_ _0\"></span>e never ta<span class=\"_ _0\"></span>xable or deductible. The G<span class=\"_ _0\"></span>roup\u2019s liability f<span class=\"_ _0\"></span>or curr<span class=\"_ _0\"></span>ent tax is calcula<span class=\"_ _0\"></span>ted using tax r<span class=\"_ _0\"></span>ates that ha<span class=\"_ _0\"></span>ve been enacte<span class=\"_ _0\"></span>d or substantively enac<span class=\"_ _0\"></span>ted by the<span class=\"_ gs8\"> </span>r<span class=\"_ _0\"></span>eporting date.<span class=\"_ _2d2\"> </span>Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax<span class=\"_ _2d2\"> </span>Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax is rec<span class=\"_ _0\"></span>ognised on differ<span class=\"_ _3\"></span>ences between th<span class=\"_ _0\"></span>e carrying amount of ass<span class=\"_ _0\"></span>ets and liabilities in the financial sta<span class=\"_ _0\"></span>tements and the corr<span class=\"_ _3\"></span>esponding tax bases u<span class=\"_ _0\"></span>sed in the computation o<span class=\"_ _0\"></span>f taxable pr<span class=\"_ _0\"></span>ofit and is acc<span class=\"_ _0\"></span>ounted f<span class=\"_ _0\"></span>or using the stat<span class=\"_ _0\"></span>ement of financial position liability method. D<span class=\"_ _0\"></span>eferr<span class=\"_ _3\"></span>ed tax is calculated u<span class=\"_ _0\"></span>sing tax rat<span class=\"_ _0\"></span>es that hav<span class=\"_ _0\"></span>e been enacted or s<span class=\"_ _0\"></span>ubstantively enac<span class=\"_ _0\"></span>ted by the r<span class=\"_ _0\"></span>eporting date. De<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed tax is char<span class=\"_ _0\"></span>ged or cr<span class=\"_ _0\"></span>edited to the inc<span class=\"_ _0\"></span>ome statement, e<span class=\"_ _0\"></span>xcept when it r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o items char<span class=\"_ _0\"></span>ged or credit<span class=\"_ _0\"></span>ed to<span class=\"_ gs8\"> </span>o<span class=\"_ _0\"></span>ther compreh<span class=\"_ _0\"></span>ensive income or dir<span class=\"_ _0\"></span>ectly to equity<span class=\"_ _0\"></span>, in which case the def<span class=\"_ _3\"></span>erred tax is also deal<span class=\"_ _0\"></span>t with in the statemen<span class=\"_ _0\"></span>t of other compr<span class=\"_ _3\"></span>ehensive income or dir<span class=\"_ _0\"></span>ectly in equity. See<span class=\"_ gs8\"> </span>no<span class=\"_ _0\"></span>te 25.<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax is rec<span class=\"_ _0\"></span>ognised based on diff<span class=\"_ _0\"></span>eren<span class=\"_ _0\"></span>ces between the carryin<span class=\"_ _0\"></span>g value of assets and liabilities f<span class=\"_ _0\"></span>or accountin<span class=\"_ _0\"></span>g purposes and their tax value<span class=\"_ _0\"></span>s (see note 11). De<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed tax liabilities ar<span class=\"_ _0\"></span>e generally r<span class=\"_ _0\"></span>ecognised f<span class=\"_ _3\"></span>or all taxable temporary diff<span class=\"_ _3\"></span>erence<span class=\"_ _0\"></span>s and deferr<span class=\"_ _3\"></span>ed tax asset<span class=\"_ _0\"></span>s are only r<span class=\"_ _0\"></span>ecognised t<span class=\"_ _0\"></span>o the extent that th<span class=\"_ _0\"></span>e Group c<span class=\"_ _0\"></span>onsiders them to be r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able, which is determined b<span class=\"_ _0\"></span>y ref<span class=\"_ _3\"></span>erence t<span class=\"_ _0\"></span>o estimates tha<span class=\"_ _0\"></span>t futur<span class=\"_ _0\"></span>e taxable pr<span class=\"_ _0\"></span>ofits will<span class=\"_ gs8\"> </span>be available ag<span class=\"_ _0\"></span>ainst which deductible tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _3\"></span>ences can be utilised. The carrying amo<span class=\"_ _0\"></span>unt of def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets is r<span class=\"_ _0\"></span>eviewed at e<span class=\"_ _0\"></span>ach statemen<span class=\"_ _0\"></span>t of financial position dat<span class=\"_ _0\"></span>e and red<span class=\"_ _0\"></span>uced to the ext<span class=\"_ _0\"></span>ent that it is no longer pr<span class=\"_ _3\"></span>obable that sufficient taxable pr<span class=\"_ _0\"></span>ofits will be a<span class=\"_ _0\"></span>vailable to allow all or part of th<span class=\"_ _0\"></span>e asset to be r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>ered. Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets and liabilities ar<span class=\"_ _0\"></span>e off<span class=\"_ _0\"></span>set when ther<span class=\"_ _0\"></span>e is a legally enf<span class=\"_ _0\"></span>orc<span class=\"_ _0\"></span>eable right to set o<span class=\"_ _0\"></span>ff curren<span class=\"_ _0\"></span>t tax assets agains<span class=\"_ _0\"></span>t curren<span class=\"_ _0\"></span>t tax liabilities and when they r<span class=\"_ _0\"></span>elate to in<span class=\"_ _0\"></span>come tax<span class=\"_ _0\"></span>es levied by the same ta<span class=\"_ _0\"></span>xation authority and the G<span class=\"_ _0\"></span>roup in<span class=\"_ _0\"></span>tends to se<span class=\"_ _0\"></span>ttle its curr<span class=\"_ _0\"></span>ent tax<span class=\"_ gs8\"> </span>asset<span class=\"_ _0\"></span>s and liabilities on a net basis.<span class=\"_ _2d2\"> </span>Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets and liabilities ar<span class=\"_ _0\"></span>e measur<span class=\"_ _0\"></span>ed at the tax r<span class=\"_ _0\"></span>ates tha<span class=\"_ _0\"></span>t are expec<span class=\"_ _0\"></span>ted to apply to the period when the ass<span class=\"_ _0\"></span>et is re<span class=\"_ _0\"></span>alised or the liability is set<span class=\"_ _0\"></span>tled, based on tax ra<span class=\"_ _0\"></span>tes (and tax legisla<span class=\"_ _0\"></span>tion) that hav<span class=\"_ _0\"></span>e been enacted or subs<span class=\"_ _0\"></span>tantively enacte<span class=\"_ _0\"></span>d at the statemen<span class=\"_ _0\"></span>t of financial position dat<span class=\"_ _0\"></span>e.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax<span class=\"_ _2d2\"> </span>Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax is rec<span class=\"_ _0\"></span>ognised on differ<span class=\"_ _3\"></span>ences between th<span class=\"_ _0\"></span>e carrying amount of ass<span class=\"_ _0\"></span>ets and liabilities in the financial sta<span class=\"_ _0\"></span>tements and the corr<span class=\"_ _3\"></span>esponding tax bases u<span class=\"_ _0\"></span>sed in the computation o<span class=\"_ _0\"></span>f taxable pr<span class=\"_ _0\"></span>ofit and is acc<span class=\"_ _0\"></span>ounted f<span class=\"_ _0\"></span>or using the stat<span class=\"_ _0\"></span>ement of financial position liability method. D<span class=\"_ _0\"></span>eferr<span class=\"_ _3\"></span>ed tax is calculated u<span class=\"_ _0\"></span>sing tax rat<span class=\"_ _0\"></span>es that hav<span class=\"_ _0\"></span>e been enacted or s<span class=\"_ _0\"></span>ubstantively enac<span class=\"_ _0\"></span>ted by the r<span class=\"_ _0\"></span>eporting date. De<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed tax is char<span class=\"_ _0\"></span>ged or cr<span class=\"_ _0\"></span>edited to the inc<span class=\"_ _0\"></span>ome statement, e<span class=\"_ _0\"></span>xcept when it r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o items char<span class=\"_ _0\"></span>ged or credit<span class=\"_ _0\"></span>ed to<span class=\"_ gs8\"> </span>o<span class=\"_ _0\"></span>ther compreh<span class=\"_ _0\"></span>ensive income or dir<span class=\"_ _0\"></span>ectly to equity<span class=\"_ _0\"></span>, in which case the def<span class=\"_ _3\"></span>erred tax is also deal<span class=\"_ _0\"></span>t with in the statemen<span class=\"_ _0\"></span>t of other compr<span class=\"_ _3\"></span>ehensive income or dir<span class=\"_ _0\"></span>ectly in equity. See<span class=\"_ gs8\"> </span>no<span class=\"_ _0\"></span>te 25.<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax is rec<span class=\"_ _0\"></span>ognised based on diff<span class=\"_ _0\"></span>eren<span class=\"_ _0\"></span>ces between the carryin<span class=\"_ _0\"></span>g value of assets and liabilities f<span class=\"_ _0\"></span>or accountin<span class=\"_ _0\"></span>g purposes and their tax value<span class=\"_ _0\"></span>s (see note 11). De<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed tax liabilities ar<span class=\"_ _0\"></span>e generally r<span class=\"_ _0\"></span>ecognised f<span class=\"_ _3\"></span>or all taxable temporary diff<span class=\"_ _3\"></span>erence<span class=\"_ _0\"></span>s and deferr<span class=\"_ _3\"></span>ed tax asset<span class=\"_ _0\"></span>s are only r<span class=\"_ _0\"></span>ecognised t<span class=\"_ _0\"></span>o the extent that th<span class=\"_ _0\"></span>e Group c<span class=\"_ _0\"></span>onsiders them to be r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able, which is determined b<span class=\"_ _0\"></span>y ref<span class=\"_ _3\"></span>erence t<span class=\"_ _0\"></span>o estimates tha<span class=\"_ _0\"></span>t futur<span class=\"_ _0\"></span>e taxable pr<span class=\"_ _0\"></span>ofits will<span class=\"_ gs8\"> </span>be available ag<span class=\"_ _0\"></span>ainst which deductible tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _3\"></span>ences can be utilised. The carrying amo<span class=\"_ _0\"></span>unt of def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets is r<span class=\"_ _0\"></span>eviewed at e<span class=\"_ _0\"></span>ach statemen<span class=\"_ _0\"></span>t of financial position dat<span class=\"_ _0\"></span>e and red<span class=\"_ _0\"></span>uced to the ext<span class=\"_ _0\"></span>ent that it is no longer pr<span class=\"_ _3\"></span>obable that sufficient taxable pr<span class=\"_ _0\"></span>ofits will be a<span class=\"_ _0\"></span>vailable to allow all or part of th<span class=\"_ _0\"></span>e asset to be r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>ered. Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets and liabilities ar<span class=\"_ _0\"></span>e off<span class=\"_ _0\"></span>set when ther<span class=\"_ _0\"></span>e is a legally enf<span class=\"_ _0\"></span>orc<span class=\"_ _0\"></span>eable right to set o<span class=\"_ _0\"></span>ff curren<span class=\"_ _0\"></span>t tax assets agains<span class=\"_ _0\"></span>t curren<span class=\"_ _0\"></span>t tax liabilities and when they r<span class=\"_ _0\"></span>elate to in<span class=\"_ _0\"></span>come tax<span class=\"_ _0\"></span>es levied by the same ta<span class=\"_ _0\"></span>xation authority and the G<span class=\"_ _0\"></span>roup in<span class=\"_ _0\"></span>tends to se<span class=\"_ _0\"></span>ttle its curr<span class=\"_ _0\"></span>ent tax<span class=\"_ gs8\"> </span>asset<span class=\"_ _0\"></span>s and liabilities on a net basis.<span class=\"_ _2d2\"> </span>Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets and liabilities ar<span class=\"_ _0\"></span>e measur<span class=\"_ _0\"></span>ed at the tax r<span class=\"_ _0\"></span>ates tha<span class=\"_ _0\"></span>t are expec<span class=\"_ _0\"></span>ted to apply to the period when the ass<span class=\"_ _0\"></span>et is re<span class=\"_ _0\"></span>alised or the liability is set<span class=\"_ _0\"></span>tled, based on tax ra<span class=\"_ _0\"></span>tes (and tax legisla<span class=\"_ _0\"></span>tion) that hav<span class=\"_ _0\"></span>e been enacted or subs<span class=\"_ _0\"></span>tantively enacte<span class=\"_ _0\"></span>d at the statemen<span class=\"_ _0\"></span>t of financial position dat<span class=\"_ _0\"></span>e.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "<div class=\"t m1 h13 ff6 fs9 fc2 sc0 ls0 ws0 gs196\">10. Finance income and expenses<span class=\"_ _2d2\"> </span></div><div class=\"gs197\"><table class=\"s w142 h1e3\" id=\"_68848343-2cd6-4e8c-bfab-882b413383c9\"><tr><td></td><td class=\"t m1 x27c h26 y2ab3 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y2ab4 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2ab5 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y2ab6 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2ab7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y2ab8 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2ab9 ff3 fs7 fc0 sc0 ls0 ws0\">Finance income<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2aba w143 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Bank inter<span class=\"_ _3\"></span>est rec<span class=\"_ _0\"></span>eivable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42b y2aba w60 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,567<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a7 y2abb w69 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">875<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2abc w144 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Gain on derivativ<span class=\"_ _0\"></span>es<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53f y2abd w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">81<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a8 y2abc w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">434<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2abe w145 h1bc\"><div class=\"t m1 x24f ha y2874 ff1 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal finance income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a9 y2abf w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,648<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5aa y2abe w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,309<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h9 y2ac0 ff3 fs7 fc0 sc0 ls0 ws0\">Finance expenses<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2ac1 w146 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other int<span class=\"_ _0\"></span>erest pa<span class=\"_ _0\"></span>yable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ab y2ac2 w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">69<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ac y2ac1 w67 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">10<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a4f w147 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Loan in<span class=\"_ _0\"></span>tere<span class=\"_ _0\"></span>st (accrued)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ab y2a4f w4a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">29<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ac y2a50 w67 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">53<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a52 w148 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est on lease liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ad y2a51 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,050<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ae y2a52 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">463<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac3 w149 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est on dilapidation pr<span class=\"_ _0\"></span>ovisions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5af y2ac4 w67 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">40<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b0 y2ac3 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">38<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac5 w14a h1bc\"><div class=\"t m1 x24f ha y2874 ff1 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal finance e<span class=\"_ _0\"></span>xpense<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b1 y2ac6 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,188<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b2 y2ac5 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">564<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2897 w14b h1e4\"><div class=\"t m1 x24f h35 y2ac7 ff1 fs7 fc0 sc0 ls0 ws0\">Net finance income r<span class=\"_ _0\"></span>ecognised in the statement of<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">comprehensiv<span class=\"_ _0\"></span>e income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x298 y2897 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">460<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x299 y2898 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">745</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-542": {
   "value": "10. Finance income and expenses<span class=\"_ _2d2\"> </span><table class=\"s w142 h1e3\" id=\"_68848343-2cd6-4e8c-bfab-882b413383c9\"><tr><td></td><td class=\"t m1 x27c h26 y2ab3 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y2ab4 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2ab5 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y2ab6 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2ab7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y2ab8 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2ab9 ff3 fs7 fc0 sc0 ls0 ws0\">Finance income<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2aba w143 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Bank inter<span class=\"_ _3\"></span>est rec<span class=\"_ _0\"></span>eivable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42b y2aba w60 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,567<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a7 y2abb w69 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">875<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2abc w144 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Gain on derivativ<span class=\"_ _0\"></span>es<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53f y2abd w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">81<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a8 y2abc w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">434<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2abe w145 h1bc\"><div class=\"t m1 x24f ha y2874 ff1 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal finance income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a9 y2abf w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,648<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5aa y2abe w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,309<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h9 y2ac0 ff3 fs7 fc0 sc0 ls0 ws0\">Finance expenses<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2ac1 w146 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other int<span class=\"_ _0\"></span>erest pa<span class=\"_ _0\"></span>yable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ab y2ac2 w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">69<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ac y2ac1 w67 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">10<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a4f w147 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Loan in<span class=\"_ _0\"></span>tere<span class=\"_ _0\"></span>st (accrued)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ab y2a4f w4a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">29<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ac y2a50 w67 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">53<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a52 w148 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est on lease liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ad y2a51 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,050<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ae y2a52 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">463<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac3 w149 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est on dilapidation pr<span class=\"_ _0\"></span>ovisions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5af y2ac4 w67 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">40<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b0 y2ac3 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">38<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac5 w14a h1bc\"><div class=\"t m1 x24f ha y2874 ff1 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal finance e<span class=\"_ _0\"></span>xpense<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b1 y2ac6 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,188<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b2 y2ac5 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">564<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2897 w14b h1e4\"><div class=\"t m1 x24f h35 y2ac7 ff1 fs7 fc0 sc0 ls0 ws0\">Net finance income r<span class=\"_ _0\"></span>ecognised in the statement of<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">comprehensiv<span class=\"_ _0\"></span>e income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x298 y2897 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">460<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x299 y2898 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">745</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-540": {
   "value": "10. Finance income and expenses<span class=\"_ _2d2\"> </span><table class=\"s w142 h1e3\" id=\"_68848343-2cd6-4e8c-bfab-882b413383c9\"><tr><td></td><td class=\"t m1 x27c h26 y2ab3 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y2ab4 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2ab5 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y2ab6 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2ab7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y2ab8 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2ab9 ff3 fs7 fc0 sc0 ls0 ws0\">Finance income<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2aba w143 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Bank inter<span class=\"_ _3\"></span>est rec<span class=\"_ _0\"></span>eivable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42b y2aba w60 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,567<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a7 y2abb w69 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">875<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2abc w144 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Gain on derivativ<span class=\"_ _0\"></span>es<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53f y2abd w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">81<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a8 y2abc w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">434<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2abe w145 h1bc\"><div class=\"t m1 x24f ha y2874 ff1 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal finance income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a9 y2abf w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,648<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5aa y2abe w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,309<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h9 y2ac0 ff3 fs7 fc0 sc0 ls0 ws0\">Finance expenses<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2ac1 w146 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other int<span class=\"_ _0\"></span>erest pa<span class=\"_ _0\"></span>yable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ab y2ac2 w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">69<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ac y2ac1 w67 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">10<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a4f w147 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Loan in<span class=\"_ _0\"></span>tere<span class=\"_ _0\"></span>st (accrued)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ab y2a4f w4a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">29<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ac y2a50 w67 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">53<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a52 w148 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est on lease liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ad y2a51 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,050<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ae y2a52 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">463<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac3 w149 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est on dilapidation pr<span class=\"_ _0\"></span>ovisions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5af y2ac4 w67 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">40<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b0 y2ac3 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">38<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac5 w14a h1bc\"><div class=\"t m1 x24f ha y2874 ff1 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal finance e<span class=\"_ _0\"></span>xpense<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b1 y2ac6 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,188<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b2 y2ac5 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">564<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2897 w14b h1e4\"><div class=\"t m1 x24f h35 y2ac7 ff1 fs7 fc0 sc0 ls0 ws0\">Net finance income r<span class=\"_ _0\"></span>ecognised in the statement of<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">comprehensiv<span class=\"_ _0\"></span>e income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x298 y2897 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">460<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x299 y2898 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">745</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-537": {
   "value": "10. Finance income and expenses<span class=\"_ _2d2\"> </span><table class=\"s w142 h1e3\" id=\"_68848343-2cd6-4e8c-bfab-882b413383c9\"><tr><td></td><td class=\"t m1 x27c h26 y2ab3 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y2ab4 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2ab5 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y2ab6 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2ab7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y2ab8 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2ab9 ff3 fs7 fc0 sc0 ls0 ws0\">Finance income<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2aba w143 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Bank inter<span class=\"_ _3\"></span>est rec<span class=\"_ _0\"></span>eivable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42b y2aba w60 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,567<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a7 y2abb w69 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">875<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2abc w144 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Gain on derivativ<span class=\"_ _0\"></span>es<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53f y2abd w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">81<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a8 y2abc w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">434<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2abe w145 h1bc\"><div class=\"t m1 x24f ha y2874 ff1 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal finance income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a9 y2abf w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,648<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5aa y2abe w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,309<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h9 y2ac0 ff3 fs7 fc0 sc0 ls0 ws0\">Finance expenses<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2ac1 w146 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other int<span class=\"_ _0\"></span>erest pa<span class=\"_ _0\"></span>yable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ab y2ac2 w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">69<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ac y2ac1 w67 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">10<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a4f w147 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Loan in<span class=\"_ _0\"></span>tere<span class=\"_ _0\"></span>st (accrued)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ab y2a4f w4a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">29<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ac y2a50 w67 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">53<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a52 w148 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est on lease liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ad y2a51 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,050<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ae y2a52 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">463<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac3 w149 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est on dilapidation pr<span class=\"_ _0\"></span>ovisions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5af y2ac4 w67 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">40<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b0 y2ac3 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">38<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac5 w14a h1bc\"><div class=\"t m1 x24f ha y2874 ff1 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal finance e<span class=\"_ _0\"></span>xpense<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b1 y2ac6 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,188<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b2 y2ac5 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">564<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2897 w14b h1e4\"><div class=\"t m1 x24f h35 y2ac7 ff1 fs7 fc0 sc0 ls0 ws0\">Net finance income r<span class=\"_ _0\"></span>ecognised in the statement of<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">comprehensiv<span class=\"_ _0\"></span>e income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x298 y2897 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">460<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x299 y2898 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">745</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "10. Finance income and expenses<span class=\"_ _2d2\"> </span><table class=\"s w142 h1e3\" id=\"_68848343-2cd6-4e8c-bfab-882b413383c9\"><tr><td></td><td class=\"t m1 x27c h26 y2ab3 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y2ab4 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2ab5 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y2ab6 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2ab7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y2ab8 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2ab9 ff3 fs7 fc0 sc0 ls0 ws0\">Finance income<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2aba w143 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Bank inter<span class=\"_ _3\"></span>est rec<span class=\"_ _0\"></span>eivable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42b y2aba w60 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,567<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a7 y2abb w69 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">875<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2abc w144 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Gain on derivativ<span class=\"_ _0\"></span>es<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53f y2abd w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">81<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a8 y2abc w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">434<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2abe w145 h1bc\"><div class=\"t m1 x24f ha y2874 ff1 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal finance income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a9 y2abf w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,648<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5aa y2abe w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,309<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h9 y2ac0 ff3 fs7 fc0 sc0 ls0 ws0\">Finance expenses<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2ac1 w146 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other int<span class=\"_ _0\"></span>erest pa<span class=\"_ _0\"></span>yable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ab y2ac2 w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">69<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ac y2ac1 w67 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">10<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a4f w147 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Loan in<span class=\"_ _0\"></span>tere<span class=\"_ _0\"></span>st (accrued)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ab y2a4f w4a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">29<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ac y2a50 w67 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">53<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a52 w148 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est on lease liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ad y2a51 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,050<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ae y2a52 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">463<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac3 w149 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est on dilapidation pr<span class=\"_ _0\"></span>ovisions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5af y2ac4 w67 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">40<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b0 y2ac3 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">38<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac5 w14a h1bc\"><div class=\"t m1 x24f ha y2874 ff1 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal finance e<span class=\"_ _0\"></span>xpense<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b1 y2ac6 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,188<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b2 y2ac5 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">564<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2897 w14b h1e4\"><div class=\"t m1 x24f h35 y2ac7 ff1 fs7 fc0 sc0 ls0 ws0\">Net finance income r<span class=\"_ _0\"></span>ecognised in the statement of<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">comprehensiv<span class=\"_ _0\"></span>e income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x298 y2897 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">460<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x299 y2898 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">745</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "Finance income<span class=\"_ _2d2\"> </span>Bank inter<span class=\"_ _3\"></span>est rec<span class=\"_ _0\"></span>eivable<span class=\"_ _2d2\"> </span>1,567<span class=\"_ _2d2\"> </span>875<span class=\"_ _2d2\"> </span>Gain on derivativ<span class=\"_ _0\"></span>es<span class=\"_ _2d2\"> </span>81<span class=\"_ _2d2\"> </span>434<span class=\"_ _2d2\"> </span>T<span class=\"_ _3\"></span>otal finance income<span class=\"_ _2d2\"> </span>1,648<span class=\"_ _2d2\"> </span>1,309<span class=\"_ _2d2\"> </span>Finance expenses<span class=\"_ _2d2\"> </span>Other int<span class=\"_ _0\"></span>erest pa<span class=\"_ _0\"></span>yable<span class=\"_ _2d2\"> </span>69<span class=\"_ _2d2\"> </span>10<span class=\"_ _2d2\"> </span>Loan in<span class=\"_ _0\"></span>tere<span class=\"_ _0\"></span>st (accrued)<span class=\"_ _2d2\"> </span>29<span class=\"_ _2d2\"> </span>53<span class=\"_ _2d2\"> </span>Inter<span class=\"_ _3\"></span>est on lease liabilities<span class=\"_ _2d2\"> </span>1,050<span class=\"_ _2d2\"> </span>463<span class=\"_ _2d2\"> </span>Inter<span class=\"_ _3\"></span>est on dilapidation pr<span class=\"_ _0\"></span>ovisions<span class=\"_ _2d2\"> </span>40<span class=\"_ _2d2\"> </span>38<span class=\"_ _2d2\"> </span>T<span class=\"_ _3\"></span>otal finance e<span class=\"_ _0\"></span>xpense<span class=\"_ _2d2\"> </span>1,188<span class=\"_ _2d2\"> </span>564<span class=\"_ _2d2\"> </span>Net finance income r<span class=\"_ _0\"></span>ecognised in the statement of<span class=\"_ _2d2\"> </span>comprehensiv<span class=\"_ _0\"></span>e income<span class=\"_ _2d2\"> </span>460<span class=\"_ _2d2\"> </span>745",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "12. Earnings per shar<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Basic earning<span class=\"_ _0\"></span>s per share is calc<span class=\"_ _0\"></span>ulated by dividing the pr<span class=\"_ _3\"></span>ofit attrib<span class=\"_ _0\"></span>utable to the owner<span class=\"_ _0\"></span>s of the Par<span class=\"_ _3\"></span>ent Company by the w<span class=\"_ _0\"></span>eighted a<span class=\"_ _0\"></span>verage n<span class=\"_ _0\"></span>umber of shar<span class=\"_ _0\"></span>es in issue during the period less the weigh<span class=\"_ _0\"></span>ted aver<span class=\"_ _0\"></span>age number o<span class=\"_ _0\"></span>f own shar<span class=\"_ _0\"></span>es and tre<span class=\"_ _0\"></span>asury share<span class=\"_ _0\"></span>s held (see not<span class=\"_ _0\"></span>e 27 \u201cOwn shar<span class=\"_ _0\"></span>e re<span class=\"_ _0\"></span>serve\u201d and \u201cT<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>easury shar<span class=\"_ _0\"></span>e re<span class=\"_ _0\"></span>serve\u201d). Dilute<span class=\"_ _0\"></span>d earnings per shar<span class=\"_ _0\"></span>e is calculated b<span class=\"_ _0\"></span>y dividing the pr<span class=\"_ _0\"></span>ofit attrib<span class=\"_ _0\"></span>utable to the owner<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span> of the P<span class=\"_ _0\"></span>aren<span class=\"_ _0\"></span>t Company by the w<span class=\"_ _0\"></span>eighted av<span class=\"_ _0\"></span>erage number o<span class=\"_ _0\"></span>f shar<span class=\"_ _0\"></span>es for the purpo<span class=\"_ _0\"></span>ses of the basic earning<span class=\"_ _0\"></span>s per share plu<span class=\"_ _0\"></span>s the weighted a<span class=\"_ _0\"></span>verag<span class=\"_ _0\"></span>e number of shar<span class=\"_ _0\"></span>es that would b<span class=\"_ _0\"></span>e issued on the con<span class=\"_ _0\"></span>version o<span class=\"_ _0\"></span>f dilutive pot<span class=\"_ _0\"></span>ential Or<span class=\"_ _0\"></span>dinary Share<span class=\"_ _0\"></span>s into Or<span class=\"_ _0\"></span>dinary Shar<span class=\"_ _0\"></span>es (see not<span class=\"_ _0\"></span>e 8 for P<span class=\"_ _0\"></span>erforman<span class=\"_ _0\"></span>ce Shar<span class=\"_ _0\"></span>e Plan).<span class=\"_ _2d2\"> </span><table class=\"s w165 h1e6\" id=\"_c412ee51-c73e-4775-8a5c-31ea78368778\"><tr><td></td><td></td><td class=\"t m1 x2b0 h2 y2adf ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2af h26 y2ae0 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b2 h2 y2ae1 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2ae2 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"c x5db y2ae4 w166 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">as r<span class=\"_ _0\"></span>estated</div><div class=\"t m1 x5da h33 y2ae3 ff2 fs12 fc2 sc0 ls0 ws0\">1<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x5dc y2ae5 w167 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5dd y2ae6 w168 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2ae7 ff3 fs7 fc0 sc0 ls0 ws0\">Earnings<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"t m1 x2b4 hb y2ae8 ff7 fs7 fc2 sc0 ls0 ws0\">Pr<span class=\"_ _0\"></span>ofit f<span class=\"_ _0\"></span>or the period for purpo<span class=\"_ _0\"></span>se of basic and dilut<span class=\"_ _0\"></span>ed earnings </td><td></td><td></td></tr><tr><td class=\"c n x250 y2ae9 w169 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">per shar<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5de y2aea w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">33,245<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5df y2ae9 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">26,434<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac6 w16a h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Adjustmen<span class=\"_ _0\"></span>ts (see note A3 in th<span class=\"_ _0\"></span>e appendices)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e0 y2ac6 w47 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">13,724<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e1 y2aeb w48 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">18,296<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2897 w16b h1e7\"><div class=\"t m1 x24f hb y2aec ff7 fs7 fc2 sc0 ls0 ws0\">Adjust<span class=\"_ _0\"></span>ed pro<span class=\"_ _0\"></span>fit for the period f<span class=\"_ _0\"></span>or purpose o<span class=\"_ _0\"></span>f adjusted and<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">adjust<span class=\"_ _0\"></span>ed diluted earning<span class=\"_ _0\"></span>s per share<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e2 y2897 w48 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">46,969<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e3 y2a8d w47 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">44,730<span class=\"_ _2d2\"> </span></div></td></tr></table><table class=\"s w75 h1e8\" id=\"_0b224bac-49b4-4b37-bcd4-b9d515c1ed79\"><tr><td></td><td class=\"t m1 x2af h26 y2aed ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2aee ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2aef ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2af0 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x5e4 h26 y2af1 ff3 fs1 fc0 sc0 ls0 ws0\">\u2018000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x5e5 h2f y2af2 ff7 fs1 fc2 sc0 ls0 ws0\">\u2018000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x2b4 h9 y2af3 ff3 fs7 fc0 sc0 ls0 ws0\">Number of shar<span class=\"_ _0\"></span>es<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2af4 w16c h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">W<span class=\"_ _0\"></span>eighte<span class=\"_ _0\"></span>d averag<span class=\"_ _0\"></span>e number of shar<span class=\"_ _0\"></span>es in issue during th<span class=\"_ _0\"></span>e period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e6 y2af4 w3a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">116,318<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e7 y2af5 w39 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">116,271<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2af6 w16d h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Less tim<span class=\"_ _0\"></span>e-apportioned own shar<span class=\"_ _0\"></span>es held<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e8 y2af7 w77 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(327)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e9 y2af7 w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(239)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2af8 w16e h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Less tim<span class=\"_ _0\"></span>e-apportioned tre<span class=\"_ _0\"></span>asury shares h<span class=\"_ _0\"></span>eld<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ea y2af9 w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(873)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5eb y2af9 w9e h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(54)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2a52 w16f h1e9\"><div class=\"t m1 x24f hb y2946 ff7 fs7 fc2 sc0 ls0 ws0\">W<span class=\"_ _0\"></span>eighte<span class=\"_ _0\"></span>d averag<span class=\"_ _0\"></span>e number of Or<span class=\"_ _0\"></span>dinary Shar<span class=\"_ _0\"></span>es f<span class=\"_ _0\"></span>or the purpose of<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">basic earning<span class=\"_ _0\"></span>s per share<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ec y2a51 w3a h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">115,118<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ed y2a52 w39 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">115,978<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 hb y2afa ff7 fs7 fc2 sc0 ls0 ws0\">Add back weigh<span class=\"_ _0\"></span>ted av<span class=\"_ _0\"></span>erage number o<span class=\"_ _0\"></span>f dilutive pot<span class=\"_ _0\"></span>ential shar<span class=\"_ _0\"></span>es<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x5ee y2afb w170 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">P<span class=\"_ _0\"></span>erformance S<span class=\"_ _0\"></span>hare Plan<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ef y2afc w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,621<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f0 y2afb w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,091<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2898 w16f h1e9\"><div class=\"t m1 x24f hb y2946 ff7 fs7 fc2 sc0 ls0 ws0\">W<span class=\"_ _0\"></span>eighte<span class=\"_ _0\"></span>d averag<span class=\"_ _0\"></span>e number of Or<span class=\"_ _0\"></span>dinary Shar<span class=\"_ _0\"></span>es f<span class=\"_ _0\"></span>or the purpose of<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">diluted e<span class=\"_ _0\"></span>arnings per shar<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f1 y2897 w39 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">118,739<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f2 y2898 w39 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">119,069<span class=\"_ _2d2\"> </span></div></td></tr></table>W<span class=\"_ _0\"></span>eighte<span class=\"_ _0\"></span>d averag<span class=\"_ _0\"></span>e number of Or<span class=\"_ _0\"></span>dinary Shar<span class=\"_ _0\"></span>es f<span class=\"_ _0\"></span>or the purpose of dilut<span class=\"_ _0\"></span>ed earnings per shar<span class=\"_ _0\"></span>e does not include th<span class=\"_ _0\"></span>e impact of contin<span class=\"_ _0\"></span>gent shar<span class=\"_ _0\"></span>es to be issued f<span class=\"_ _0\"></span>or both the e<span class=\"_ _0\"></span>arn-out considera<span class=\"_ _0\"></span>tion and performanc<span class=\"_ _0\"></span>e consideration arising fr<span class=\"_ _3\"></span>om the Infrastruc<span class=\"_ _0\"></span>ture C<span class=\"_ _0\"></span>apital acquisition as the amount o<span class=\"_ _0\"></span>f share<span class=\"_ _0\"></span>s potentially t<span class=\"_ _0\"></span>o be issued is not curr<span class=\"_ _3\"></span>ently known<span class=\"_ _2d2\"> </span><div class=\"t m1 h13 ff6 fs9 fc5 sc0 ls0 ws0 gs1bb\">12. Earnings per shar<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span></div><div class=\"gs197\"><table class=\"s w171 h1ea\" id=\"_c91dbe25-e4f5-4ac1-8819-416fe2d94141\"><tr><td></td><td></td><td class=\"t m1 x27d h2 y2afd ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27c h26 y2afe ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27f h2 y2aff ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2b00 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"c x5f4 y2b01 w172 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">as r<span class=\"_ _0\"></span>estated</div><div class=\"t m1 x5f3 h33 y2ae3 ff2 fs12 fc2 sc0 ls0 ws0\">1<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"t m1 x5f5 h26 y2b02 ff3 fs1 fc0 sc0 ls0 ws0\">pence<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x5f6 h2 y2b03 ff2 fs1 fc2 sc0 ls0 ws0\">pence<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2b04 ff3 fs7 fc0 sc0 ls0 ws0\">Earnings per shar<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2b05 w173 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Basic<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f7 y2b06 w5b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">28.9<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f8 y2b06 w5b h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">22.8<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b07 w174 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls55 ws89\">Dil<span class=\"_ _2\"></span>uted<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f9 y2b08 w5b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">28.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5fa y2b08 w5b h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">22.2<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b09 w175 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Adjust<span class=\"_ _0\"></span>ed basic<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5fb y2b09 w176 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">40.8<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5fc y2b09 w176 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">38.6<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b0a w177 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Adjust<span class=\"_ _0\"></span>ed diluted<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5fd y2b0a w176 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">39.6<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5fe y2b0a w5b h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">37.6<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h16 y2b0b ff7 fsa fc2 sc0 ls0 ws0\">1. <span class=\"_ _e\"> </span>The Gr<span class=\"_ _0\"></span>oup is no longer pre<span class=\"_ _0\"></span>senting befor<span class=\"_ _0\"></span>e non-underlying it<span class=\"_ _0\"></span>ems as the Group took the opport<span class=\"_ _0\"></span>unity to simplify its financial reporting </td><td></td><td></td></tr></table></div><div class=\"t m1 he ff2 fsa fc2 sc0 ls0 ws0 gs1bc\">to cr<span class=\"_ _0\"></span>eate a performanc<span class=\"_ _0\"></span>e measure tha<span class=\"_ _0\"></span>t excludes the impact o<span class=\"_ _0\"></span>f business combinations and r<span class=\"_ _0\"></span>estructuring activities and pr<span class=\"_ _0\"></span>ovide an </div><div class=\"t m1 h16 ff7 fsa fc2 sc0 ls0 ws0 gs1bd\">adjusted e<span class=\"_ _0\"></span>arnings per share meas<span class=\"_ _0\"></span>ure that accur<span class=\"_ _0\"></span>ately re<span class=\"_ _0\"></span>flects the performanc<span class=\"_ _0\"></span>e of the business and can be compar<span class=\"_ _0\"></span>able against </div><div class=\"t m1 h16 ff7 fsa fc2 sc0 ls0 ws0 gs1be\">futur<span class=\"_ _0\"></span>e periods. Consequently<span class=\"_ _0\"></span>, adjusted basic and adju<span class=\"_ _0\"></span>sted diluted earnings per sh<span class=\"_ _0\"></span>are have been r<span class=\"_ _0\"></span>estated a<span class=\"_ _0\"></span>t 31 March 2024. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1bf\">Adjust<span class=\"_ _0\"></span>ed earnings per shar<span class=\"_ _0\"></span>e is calculate<span class=\"_ _0\"></span>d in the same way as earning<span class=\"_ _0\"></span>s per share, bu<span class=\"_ _0\"></span>t by </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs1c0\">r<span class=\"_ _0\"></span>efer<span class=\"_ _3\"></span>ence to adjust<span class=\"_ _0\"></span>ed pro<span class=\"_ _0\"></span>fit attribu<span class=\"_ _0\"></span>table to Shar<span class=\"_ _0\"></span>eholders. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>Basic earning<span class=\"_ _0\"></span>s per share is calc<span class=\"_ _0\"></span>ulated by dividing the pr<span class=\"_ _3\"></span>ofit attrib<span class=\"_ _0\"></span>utable to the owner<span class=\"_ _0\"></span>s of the Par<span class=\"_ _3\"></span>ent Company by the w<span class=\"_ _0\"></span>eighted a<span class=\"_ _0\"></span>verage n<span class=\"_ _0\"></span>umber of shar<span class=\"_ _0\"></span>es in issue during the period less the weigh<span class=\"_ _0\"></span>ted aver<span class=\"_ _0\"></span>age number o<span class=\"_ _0\"></span>f own shar<span class=\"_ _0\"></span>es and tre<span class=\"_ _0\"></span>asury share<span class=\"_ _0\"></span>s held (see not<span class=\"_ _0\"></span>e 27 \u201cOwn shar<span class=\"_ _0\"></span>e re<span class=\"_ _0\"></span>serve\u201d and \u201cT<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>easury shar<span class=\"_ _0\"></span>e re<span class=\"_ _0\"></span>serve\u201d). Dilute<span class=\"_ _0\"></span>d earnings per shar<span class=\"_ _0\"></span>e is calculated b<span class=\"_ _0\"></span>y dividing the pr<span class=\"_ _0\"></span>ofit attrib<span class=\"_ _0\"></span>utable to the owner<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span> of the P<span class=\"_ _0\"></span>aren<span class=\"_ _0\"></span>t Company by the w<span class=\"_ _0\"></span>eighted av<span class=\"_ _0\"></span>erage number o<span class=\"_ _0\"></span>f shar<span class=\"_ _0\"></span>es for the purpo<span class=\"_ _0\"></span>ses of the basic earning<span class=\"_ _0\"></span>s per share plu<span class=\"_ _0\"></span>s the weighted a<span class=\"_ _0\"></span>verag<span class=\"_ _0\"></span>e number of shar<span class=\"_ _0\"></span>es that would b<span class=\"_ _0\"></span>e issued on the con<span class=\"_ _0\"></span>version o<span class=\"_ _0\"></span>f dilutive pot<span class=\"_ _0\"></span>ential Or<span class=\"_ _0\"></span>dinary Share<span class=\"_ _0\"></span>s into Or<span class=\"_ _0\"></span>dinary Shar<span class=\"_ _0\"></span>es (see not<span class=\"_ _0\"></span>e 8 for P<span class=\"_ _0\"></span>erforman<span class=\"_ _0\"></span>ce Shar<span class=\"_ _0\"></span>e Plan).<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "13. Pr<span class=\"_ _0\"></span>operty, plant and equipment<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Pr<span class=\"_ _0\"></span>operty, plan<span class=\"_ _0\"></span>t and equipment ar<span class=\"_ _0\"></span>e stated at c<span class=\"_ _0\"></span>ost less accumula<span class=\"_ _0\"></span>ted depre<span class=\"_ _0\"></span>ciation and any r<span class=\"_ _0\"></span>ecognised impairmen<span class=\"_ _0\"></span>t loss. Deprecia<span class=\"_ _0\"></span>tion is pro<span class=\"_ _0\"></span>vided on all property<span class=\"_ _0\"></span>, plant and equipment at r<span class=\"_ _0\"></span>ates calc<span class=\"_ _0\"></span>ulated to write o<span class=\"_ _0\"></span>ff the cost less e<span class=\"_ _0\"></span>stimated r<span class=\"_ _0\"></span>esidual value o<span class=\"_ _0\"></span>f each asset ev<span class=\"_ _0\"></span>enly using a straigh<span class=\"_ _0\"></span>t-line method o<span class=\"_ _0\"></span>ver its estimat<span class=\"_ _0\"></span>ed useful lif<span class=\"_ _0\"></span>e (charg<span class=\"_ _0\"></span>ed throu<span class=\"_ _0\"></span>gh administr<span class=\"_ _0\"></span>ative expenses<span class=\"_ _0\"></span>) as follow<span class=\"_ _0\"></span>s: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Fixtur<span class=\"_ _0\"></span>es and fitting<span class=\"_ _0\"></span>s over two t<span class=\"_ _0\"></span>o ten year<span class=\"_ _0\"></span>s</span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Short leasehold pr<span class=\"_ _0\"></span>operty over the t<span class=\"_ _0\"></span>erm of the lease<span class=\"_ _2d2\"> </span></span></span>The carrying valu<span class=\"_ _0\"></span>es of items o<span class=\"_ _0\"></span>f property<span class=\"_ _3\"></span>, plant and equipment ar<span class=\"_ _0\"></span>e revie<span class=\"_ _0\"></span>wed for impairment when ev<span class=\"_ _0\"></span>ents or changes in cir<span class=\"_ _3\"></span>cumstances indicat<span class=\"_ _0\"></span>e that the carrying valu<span class=\"_ _0\"></span>e may no<span class=\"_ _0\"></span>t be rec<span class=\"_ _0\"></span>overable.<span class=\"_ _2d2\"> </span>The gain or lo<span class=\"_ _0\"></span>ss arising on the disposal or r<span class=\"_ _0\"></span>etirem<span class=\"_ _0\"></span>ent of an asset is de<span class=\"_ _0\"></span>termined as the diff<span class=\"_ _0\"></span>erence b<span class=\"_ _0\"></span>etween the sales pr<span class=\"_ _0\"></span>oceeds and the c<span class=\"_ _0\"></span>arrying amount of the ass<span class=\"_ _0\"></span>et and is r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of compr<span class=\"_ _3\"></span>ehensive income.<span class=\"_ _2d2\"> </span><div class=\"t m1 h13 ff6 fs9 fc5 sc0 ls0 ws0 gs1c2\">13. Pr<span class=\"_ _0\"></span>operty, plant and equipment<span class=\"_ _2d2\"> </span></div><div class=\"gs1c3\"><table class=\"s w178 h1eb\" id=\"_ce1f5bf2-da7b-4fb2-84cd-030e775a19fa\"><tr><td></td><td></td><td class=\"c n x4e6 y2b0c we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td class=\"c n x4e7 y2b0d w110 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m1 x5ff h18c y2b0e ff1 fs1 fc0 sc0 ls0 ws0\">Fixtures, fitting<span class=\"_ _0\"></span>s </td><td class=\"t m1 x600 h26 y2b0f ff3 fs1 fc0 sc0 ls0 ws0\">Short leasehold </td><td></td><td class=\"t m1 x601 h2f y2b10 ff7 fs1 fc2 sc0 ls0 ws0\">Fixtur<span class=\"_ _0\"></span>es, fitting<span class=\"_ _0\"></span>s </td><td class=\"t m1 x602 h2 y2b11 ff2 fs1 fc2 sc0 ls0 ws0\">Short leasehold </td><td></td></tr><tr><td></td><td class=\"t m1 x603 h26 y2b12 ff3 fs1 fc0 sc0 ls0 ws0\">and equipment </td><td class=\"t m1 x604 h26 y2b13 ff3 fs1 fc0 sc0 ls0 ws0\">property </td><td class=\"t m1 x4eb h26 y2b13 ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x605 h2 y2b14 ff2 fs1 fc2 sc0 ls0 ws0\">and equipment </td><td class=\"t m1 x606 h2 y2b15 ff2 fs1 fc2 sc0 ls0 ws0\">pr<span class=\"_ _0\"></span>operty </td><td class=\"t m1 x24d h2 y2b15 ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m1 x43f h26 y2b16 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x440 h26 y2b17 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x4eb h26 y2b17 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fe h2 y2b18 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24c h2 y2b19 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2b19 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2b1a ff3 fs7 fc0 sc0 ls0 ws0\">Cost<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y29de w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x607 y299f w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,253<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x608 y299f w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">6,122<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x609 y299f w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">7,375<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60a y29de w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">917<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60b y29de w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,690<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60c y29de w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">6,607<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b1b w17a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60d y2886 w52 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">405<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60e y2886 w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">624<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60f y2886 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,029<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x610 y2b1b w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">352<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x611 y2b1b w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">438<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x612 y2b1b w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">790<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b1c w17b h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change mo<span class=\"_ _0\"></span>vement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x613 y2b1d w9f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(20)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x614 y2b1d w17c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(5)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x615 y2b1d wbe h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(25)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x616 y2b1d wb2 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(9)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x617 y2b1d w17d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(6)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x618 y2b1d w15d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(15)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2adc w17e h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Disposals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x619 y2add w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(629)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61a y2add w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61b y2add w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(629)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61c y2add w17d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(7)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61d y2adc w45 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61e y2add w17d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(7)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a4 wde h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f3 y29a4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,009<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61f y29a4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">6,741<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x620 y29a4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">7,750<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x621 y29a3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,253<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x622 y29a3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">6,122<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x623 y29a3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">7,375<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h9 y2b1e ff3 fs7 fc0 sc0 ls0 ws0\">Depreciation<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y29e3 w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x624 y29e4 w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">727<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x608 y29e4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,318<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x609 y29e4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,045<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60a y29e3 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">381<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60b y29e3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,704<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60c y29e3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,085<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a9 w17f h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Depr<span class=\"_ _0\"></span>eciation char<span class=\"_ _0\"></span>ge for the y<span class=\"_ _0\"></span>ear<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x625 y2891 w52 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">385<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x476 y2891 w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">613<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x626 y2891 w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">998<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x627 y29a9 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">357<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x628 y29a9 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">619<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x629 y29a9 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">976<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a43 w17e h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Disposals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x619 y2989 w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(629)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61a y2989 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61b y2989 w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(629)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61c y2989 w17d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(2)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61d y2a43 w45 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61e y2989 w17d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(2)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a2e w17b h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change mo<span class=\"_ _0\"></span>vement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x62a y29e8 w17c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(9)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x614 y29e8 w17c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(5)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x615 y29e8 wbe h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(14)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x616 y29e8 wb2 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(9)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x617 y29e8 w17d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(5)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x618 y29e8 w15d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(14)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2895 wde h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x62b y2895 w44 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">474<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x62c y2895 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,926<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x62d y2895 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,400<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x62e y2896 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">727<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x62f y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,318<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x630 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,045<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 w180 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">Net book value at end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60d y2897 w52 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">535<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x631 y2897 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,815<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x632 y2897 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,350<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x633 y2898 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">526<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x634 y2898 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,804<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x635 y2898 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,330</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>Pr<span class=\"_ _0\"></span>operty, plan<span class=\"_ _0\"></span>t and equipment ar<span class=\"_ _0\"></span>e stated at c<span class=\"_ _0\"></span>ost less accumula<span class=\"_ _0\"></span>ted depre<span class=\"_ _0\"></span>ciation and any r<span class=\"_ _0\"></span>ecognised impairmen<span class=\"_ _0\"></span>t loss. Deprecia<span class=\"_ _0\"></span>tion is pro<span class=\"_ _0\"></span>vided on all property<span class=\"_ _0\"></span>, plant and equipment at r<span class=\"_ _0\"></span>ates calc<span class=\"_ _0\"></span>ulated to write o<span class=\"_ _0\"></span>ff the cost less e<span class=\"_ _0\"></span>stimated r<span class=\"_ _0\"></span>esidual value o<span class=\"_ _0\"></span>f each asset ev<span class=\"_ _0\"></span>enly using a straigh<span class=\"_ _0\"></span>t-line method o<span class=\"_ _0\"></span>ver its estimat<span class=\"_ _0\"></span>ed useful lif<span class=\"_ _0\"></span>e (charg<span class=\"_ _0\"></span>ed throu<span class=\"_ _0\"></span>gh administr<span class=\"_ _0\"></span>ative expenses<span class=\"_ _0\"></span>) as follow<span class=\"_ _0\"></span>s: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Fixtur<span class=\"_ _0\"></span>es and fitting<span class=\"_ _0\"></span>s over two t<span class=\"_ _0\"></span>o ten year<span class=\"_ _0\"></span>s</span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Short leasehold pr<span class=\"_ _0\"></span>operty over the t<span class=\"_ _0\"></span>erm of the lease<span class=\"_ _2d2\"> </span></span></span>The carrying valu<span class=\"_ _0\"></span>es of items o<span class=\"_ _0\"></span>f property<span class=\"_ _3\"></span>, plant and equipment ar<span class=\"_ _0\"></span>e revie<span class=\"_ _0\"></span>wed for impairment when ev<span class=\"_ _0\"></span>ents or changes in cir<span class=\"_ _3\"></span>cumstances indicat<span class=\"_ _0\"></span>e that the carrying valu<span class=\"_ _0\"></span>e may no<span class=\"_ _0\"></span>t be rec<span class=\"_ _0\"></span>overable.<span class=\"_ _2d2\"> </span>The gain or lo<span class=\"_ _0\"></span>ss arising on the disposal or r<span class=\"_ _0\"></span>etirem<span class=\"_ _0\"></span>ent of an asset is de<span class=\"_ _0\"></span>termined as the diff<span class=\"_ _0\"></span>erence b<span class=\"_ _0\"></span>etween the sales pr<span class=\"_ _0\"></span>oceeds and the c<span class=\"_ _0\"></span>arrying amount of the ass<span class=\"_ _0\"></span>et and is r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of compr<span class=\"_ _3\"></span>ehensive income.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "Pr<span class=\"_ _0\"></span>operty, plan<span class=\"_ _0\"></span>t and equipment ar<span class=\"_ _0\"></span>e stated at c<span class=\"_ _0\"></span>ost less accumula<span class=\"_ _0\"></span>ted depre<span class=\"_ _0\"></span>ciation and any r<span class=\"_ _0\"></span>ecognised impairmen<span class=\"_ _0\"></span>t loss. Deprecia<span class=\"_ _0\"></span>tion is pro<span class=\"_ _0\"></span>vided on all property<span class=\"_ _0\"></span>, plant and equipment at r<span class=\"_ _0\"></span>ates calc<span class=\"_ _0\"></span>ulated to write o<span class=\"_ _0\"></span>ff the cost less e<span class=\"_ _0\"></span>stimated r<span class=\"_ _0\"></span>esidual value o<span class=\"_ _0\"></span>f each asset ev<span class=\"_ _0\"></span>enly using a straigh<span class=\"_ _0\"></span>t-line method o<span class=\"_ _0\"></span>ver its estimat<span class=\"_ _0\"></span>ed useful lif<span class=\"_ _0\"></span>e (charg<span class=\"_ _0\"></span>ed throu<span class=\"_ _0\"></span>gh administr<span class=\"_ _0\"></span>ative expenses<span class=\"_ _0\"></span>) as follow<span class=\"_ _0\"></span>s: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Fixtur<span class=\"_ _0\"></span>es and fitting<span class=\"_ _0\"></span>s over two t<span class=\"_ _0\"></span>o ten year<span class=\"_ _0\"></span>s</span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Short leasehold pr<span class=\"_ _0\"></span>operty over the t<span class=\"_ _0\"></span>erm of the lease<span class=\"_ _2d2\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-541": {
   "value": "14. Intangible assets<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Goodwill arises thr<span class=\"_ _3\"></span>ough business combinations an<span class=\"_ _0\"></span>d repr<span class=\"_ _0\"></span>esents the e<span class=\"_ _0\"></span>xcess o<span class=\"_ _0\"></span>f the cost of acquisition ov<span class=\"_ _0\"></span>er the Gr<span class=\"_ _0\"></span>oup\u2019s inter<span class=\"_ _0\"></span>est in the fair value o<span class=\"_ _0\"></span>f the identifiable assets, liabilitie<span class=\"_ _0\"></span>s and conting<span class=\"_ _0\"></span>ent liabilities of a busin<span class=\"_ _0\"></span>ess at the date o<span class=\"_ _0\"></span>f acquisition. Goodwill is r<span class=\"_ _0\"></span>ecognised as an asset and me<span class=\"_ _0\"></span>asured a<span class=\"_ _0\"></span>t cost less acc<span class=\"_ _0\"></span>umulated impairment loss<span class=\"_ _0\"></span>es. It is allocated to gr<span class=\"_ _0\"></span>oups of cash-gener<span class=\"_ _0\"></span>ating units (\u201cCGU<span class=\"_ _0\"></span>s\u201d), which repr<span class=\"_ _0\"></span>esent the lo<span class=\"_ _0\"></span>west level a<span class=\"_ _0\"></span>t which goodwill is monitor<span class=\"_ _0\"></span>ed f<span class=\"_ _0\"></span>or internal managemen<span class=\"_ _0\"></span>t purposes. CGUs ar<span class=\"_ _3\"></span>e identified as the smallest identifiable gr<span class=\"_ _0\"></span>oup of asse<span class=\"_ _0\"></span>ts that genera<span class=\"_ _0\"></span>te cash inflows th<span class=\"_ _0\"></span>at are lar<span class=\"_ _0\"></span>gely independent o<span class=\"_ _0\"></span>f the cash inflow<span class=\"_ _0\"></span>s from o<span class=\"_ _0\"></span>ther assets or gr<span class=\"_ _0\"></span>oups of assets, an<span class=\"_ _0\"></span>d are no lar<span class=\"_ _0\"></span>ger than the Gr<span class=\"_ _0\"></span>oup\u2019s operatin<span class=\"_ _0\"></span>g segments, as set o<span class=\"_ _0\"></span>ut in note 5.<span class=\"_ _2d2\"> </span>Intangible asse<span class=\"_ _0\"></span>ts in respec<span class=\"_ _0\"></span>t of cust<span class=\"_ _0\"></span>omer contrac<span class=\"_ _0\"></span>ts (acquired<span class=\"_ _0\"></span>) re<span class=\"_ _0\"></span>flect the fair value o<span class=\"_ _0\"></span>f the inve<span class=\"_ _0\"></span>stment management c<span class=\"_ _0\"></span>ontracts ob<span class=\"_ _0\"></span>tained, which is equal t<span class=\"_ _0\"></span>o the presen<span class=\"_ _0\"></span>t value of the earnings th<span class=\"_ _0\"></span>ey are e<span class=\"_ _0\"></span>xpected to gener<span class=\"_ _0\"></span>ate. This is on the b<span class=\"_ _0\"></span>asis that it is prob<span class=\"_ _0\"></span>able that futur<span class=\"_ _0\"></span>e economic bene<span class=\"_ _0\"></span>fits attribu<span class=\"_ _0\"></span>table to the inve<span class=\"_ _0\"></span>stment management c<span class=\"_ _0\"></span>ontracts will flo<span class=\"_ _0\"></span>w to the Gr<span class=\"_ _0\"></span>oup and the fair value o<span class=\"_ _0\"></span>f the intangible asse<span class=\"_ _0\"></span>t can be measur<span class=\"_ _0\"></span>ed reliably<span class=\"_ _0\"></span>. These intangible assets ar<span class=\"_ _0\"></span>e subsequ<span class=\"_ _0\"></span>ently carried at the amount initially r<span class=\"_ _3\"></span>ecognised less accum<span class=\"_ _0\"></span>ulated amortisation, which is calcula<span class=\"_ _0\"></span>ted using the str<span class=\"_ _0\"></span>aight-line me<span class=\"_ _0\"></span>thod over their es<span class=\"_ _0\"></span>timated usef<span class=\"_ _0\"></span>ul<span class=\"_ gs8\"> </span>lives. Comput<span class=\"_ _0\"></span>er softw<span class=\"_ _0\"></span>are (int<span class=\"_ _0\"></span>ernally generat<span class=\"_ _0\"></span>ed) r<span class=\"_ _0\"></span>epresen<span class=\"_ _0\"></span>ts softw<span class=\"_ _0\"></span>are licen<span class=\"_ _0\"></span>ces and developmen<span class=\"_ _0\"></span>t costs t<span class=\"_ _0\"></span>o bring sof<span class=\"_ _0\"></span>tware in<span class=\"_ _0\"></span>to use. Cos<span class=\"_ _0\"></span>ts associated with dev<span class=\"_ _0\"></span>eloping or maintaining comput<span class=\"_ _0\"></span>er sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e progr<span class=\"_ _0\"></span>ammes that do no<span class=\"_ _0\"></span>t meet the capitalisation crit<span class=\"_ _0\"></span>eria under IAS<span class=\"_ gs8\"> </span>38 ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>ecognised as an expense as inc<span class=\"_ _0\"></span>urred. Compu<span class=\"_ _0\"></span>ter sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e is carried at cost less accumula<span class=\"_ _0\"></span>ted amortisation.<span class=\"_ _2d2\"> </span>Amortisation is pr<span class=\"_ _3\"></span>ovided, wher<span class=\"_ _0\"></span>e material, at ra<span class=\"_ _0\"></span>tes calculat<span class=\"_ _0\"></span>ed to write off th<span class=\"_ _0\"></span>e cost, less<span class=\"_ gs8\"> </span>estimat<span class=\"_ _0\"></span>ed re<span class=\"_ _0\"></span>sidual value, of e<span class=\"_ _0\"></span>ach asset evenly u<span class=\"_ _0\"></span>sing a straight<span class=\"_ _0\"></span>-line method ov<span class=\"_ _0\"></span>er its<span class=\"_ gs8\"> </span>estimat<span class=\"_ _0\"></span>ed<span class=\"_ gs8\"> </span>useful lif<span class=\"_ _0\"></span>e (char<span class=\"_ _0\"></span>ged throu<span class=\"_ _0\"></span>gh administrativ<span class=\"_ _0\"></span>e expenses) as f<span class=\"_ _0\"></span>ollows: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Customer con<span class=\"_ _0\"></span>tracts ov<span class=\"_ _0\"></span>er the remainin<span class=\"_ _0\"></span>g term of inv<span class=\"_ _0\"></span>estment managemen<span class=\"_ _0\"></span>t contract</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Brands ov<span class=\"_ _0\"></span>er three y<span class=\"_ _0\"></span>ears</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Computer so<span class=\"_ _0\"></span>ftwar<span class=\"_ _0\"></span>e over f<span class=\"_ _0\"></span>our to five y<span class=\"_ _0\"></span>ears<span class=\"_ _2d2\"> </span></span>The carrying valu<span class=\"_ _0\"></span>es of cust<span class=\"_ _0\"></span>omer contra<span class=\"_ _0\"></span>cts (acquir<span class=\"_ _0\"></span>ed), brands (ac<span class=\"_ _0\"></span>quired) an<span class=\"_ _0\"></span>d computer sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e (internally gener<span class=\"_ _0\"></span>ated) ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>eviewed f<span class=\"_ _0\"></span>or impairment when ev<span class=\"_ _0\"></span>ents or changes in cir<span class=\"_ _0\"></span>cumstances indica<span class=\"_ _0\"></span>te that the carrying v<span class=\"_ _0\"></span>alue may not be r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable. If any su<span class=\"_ _0\"></span>ch indication exis<span class=\"_ _0\"></span>ts, the rec<span class=\"_ _0\"></span>overable am<span class=\"_ _0\"></span>ount of the asse<span class=\"_ _0\"></span>t is estimated in or<span class=\"_ _0\"></span>der to det<span class=\"_ _0\"></span>ermine the exten<span class=\"_ _0\"></span>t of the impairment loss (if<span class=\"_ gs8\"> </span>an<span class=\"_ _0\"></span>y). Wher<span class=\"_ _0\"></span>e the asset does no<span class=\"_ _0\"></span>t genera<span class=\"_ _0\"></span>te cash flows that ar<span class=\"_ _0\"></span>e independent fr<span class=\"_ _0\"></span>om other asse<span class=\"_ _0\"></span>ts, the Gr<span class=\"_ _0\"></span>oup estimates the r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount of the cash-gener<span class=\"_ _0\"></span>ating unit (\u201cCGU\u201d) to which th<span class=\"_ _0\"></span>e asset belongs. R<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount is the higher of f<span class=\"_ _0\"></span>air value less costs o<span class=\"_ _0\"></span>f disposal and value in use. If the r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount of an asse<span class=\"_ _0\"></span>t is estimat<span class=\"_ _0\"></span>ed to be less than its carrying amo<span class=\"_ _0\"></span>unt, the carrying amount o<span class=\"_ _0\"></span>f the asset is r<span class=\"_ _0\"></span>educed t<span class=\"_ _0\"></span>o its r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount. An impairment lo<span class=\"_ _0\"></span>ss is<span class=\"_ gs8\"> </span>reco<span class=\"_ _0\"></span>gnised as an expense in the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive income imm<span class=\"_ _0\"></span>ediately.<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>or assets ex<span class=\"_ _0\"></span>cluding goodwill, an assessment is ma<span class=\"_ _0\"></span>de at each r<span class=\"_ _0\"></span>eporting date t<span class=\"_ _0\"></span>o determine whether ther<span class=\"_ _3\"></span>e is an indication that pr<span class=\"_ _0\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairmen<span class=\"_ _0\"></span>t losses no longer exis<span class=\"_ _0\"></span>t or hav<span class=\"_ _0\"></span>e decreas<span class=\"_ _0\"></span>ed. If such indication exists, th<span class=\"_ _0\"></span>e Group e<span class=\"_ _0\"></span>stimates the asse<span class=\"_ _0\"></span>t\u2019s or CGU\u2019s r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount. A pr<span class=\"_ _0\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairment lo<span class=\"_ _0\"></span>ss is rev<span class=\"_ _0\"></span>ersed only if ther<span class=\"_ _0\"></span>e has been a chang<span class=\"_ _0\"></span>e in the assumptions re<span class=\"_ _0\"></span>gardin<span class=\"_ _0\"></span>g the performance o<span class=\"_ _0\"></span>f the assets us<span class=\"_ _0\"></span>ed to determin<span class=\"_ _0\"></span>e the reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t since the last impairment loss w<span class=\"_ _0\"></span>as rec<span class=\"_ _0\"></span>ognised. The r<span class=\"_ _0\"></span>eversal is limit<span class=\"_ _0\"></span>ed so that the carrying amo<span class=\"_ _0\"></span>unt of the asset doe<span class=\"_ _0\"></span>s not ex<span class=\"_ _0\"></span>ceed its r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount, nor e<span class=\"_ _0\"></span>xceed the carryin<span class=\"_ _0\"></span>g amount that would h<span class=\"_ _0\"></span>ave been det<span class=\"_ _0\"></span>ermined, net of amortisation, had n<span class=\"_ _0\"></span>o impairment loss been r<span class=\"_ _0\"></span>ecognised f<span class=\"_ _0\"></span>or the asset in prior ye<span class=\"_ _0\"></span>ars. A r<span class=\"_ _0\"></span>eversal is r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of compr<span class=\"_ _3\"></span>ehensive income immedia<span class=\"_ _0\"></span>tely.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup is r<span class=\"_ _0\"></span>equired t<span class=\"_ _0\"></span>o test, on an annual b<span class=\"_ _0\"></span>asis, whether goodwill has su<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ed any impairment by e<span class=\"_ _0\"></span>stimating the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount of th<span class=\"_ _0\"></span>e CGU or gro<span class=\"_ _0\"></span>up of CGUs the g<span class=\"_ _0\"></span>oodwill is allocate<span class=\"_ _0\"></span>d to. Any impairment is r<span class=\"_ _3\"></span>ecognised immediately in th<span class=\"_ _0\"></span>e statement o<span class=\"_ _0\"></span>f compreh<span class=\"_ _0\"></span>ensive income and is no<span class=\"_ _0\"></span>t subsequen<span class=\"_ _0\"></span>tly rev<span class=\"_ _0\"></span>ersed. On disposal o<span class=\"_ _0\"></span>f a subsidiary<span class=\"_ _0\"></span>, associate or jointly contr<span class=\"_ _0\"></span>olled entity<span class=\"_ _0\"></span>, the at<span class=\"_ _0\"></span>tributable amount o<span class=\"_ _0\"></span>f goodwill is included in the det<span class=\"_ _0\"></span>ermination of the pr<span class=\"_ _0\"></span>ofit or loss on disposal.<span class=\"_ _2d2\"> </span>The gain or lo<span class=\"_ _0\"></span>ss arising on the disposal or r<span class=\"_ _0\"></span>etirem<span class=\"_ _0\"></span>ent of an asset is de<span class=\"_ _0\"></span>termined as the diff<span class=\"_ _0\"></span>erence b<span class=\"_ _0\"></span>etween the sales pr<span class=\"_ _0\"></span>oceeds and the c<span class=\"_ _0\"></span>arrying amount of the ass<span class=\"_ _0\"></span>et and is r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of compr<span class=\"_ _3\"></span>ehensive income.<span class=\"_ _2d2\"> </span>Ke<span class=\"_ _0\"></span>y judgements:<span class=\"_ _2d2\"> </span>Impairment and r<span class=\"_ _3\"></span>eversal o<span class=\"_ _0\"></span>f impairment of in<span class=\"_ _0\"></span>tangible assets<span class=\"_ _2d2\"> </span>Cus<span class=\"_ _0\"></span>tomer contr<span class=\"_ _0\"></span>acts<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>or intangible assets with finite u<span class=\"_ _0\"></span>seful lives, an asse<span class=\"_ _0\"></span>ssment is made at each r<span class=\"_ _3\"></span>eporting date as to whe<span class=\"_ _0\"></span>ther there is an<span class=\"_ _0\"></span>y indication that an asset in u<span class=\"_ _0\"></span>se may be impair<span class=\"_ _0\"></span>ed or that a pr<span class=\"_ _0\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairment char<span class=\"_ _0\"></span>ge may be r<span class=\"_ _3\"></span>eversed. Th<span class=\"_ _0\"></span>ere is significant mana<span class=\"_ _0\"></span>gement judgemen<span class=\"_ _0\"></span>t in determinin<span class=\"_ _0\"></span>g the appropriat<span class=\"_ _0\"></span>e internal and ext<span class=\"_ _0\"></span>ernal factor<span class=\"_ _0\"></span>s to consider<span class=\"_ _3\"></span>. The G<span class=\"_ _0\"></span>roup r<span class=\"_ _0\"></span>eviewed the intan<span class=\"_ _0\"></span>gible assets at 30 September 2024 an<span class=\"_ _0\"></span>d concluded ther<span class=\"_ _0\"></span>e were in<span class=\"_ _0\"></span>dicators of impairmen<span class=\"_ _0\"></span>t for the cu<span class=\"_ _0\"></span>stomer contr<span class=\"_ _0\"></span>acts acquir<span class=\"_ _0\"></span>ed in Infrastr<span class=\"_ _0\"></span>uctur<span class=\"_ _0\"></span>e Capital (2024: indicator<span class=\"_ _0\"></span>s of impairmen<span class=\"_ _0\"></span>t for cus<span class=\"_ _0\"></span>tomer contr<span class=\"_ _0\"></span>acts acquir<span class=\"_ _0\"></span>ed in Downing and Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _3\"></span>e Capital). This assessment w<span class=\"_ _0\"></span>as revie<span class=\"_ _0\"></span>wed at 31 Mar<span class=\"_ _0\"></span>ch 2025 and the Gr<span class=\"_ _0\"></span>oup concluded that the c<span class=\"_ _0\"></span>onditions leading t<span class=\"_ _0\"></span>o the impairment had impr<span class=\"_ _0\"></span>oved and the impairm<span class=\"_ _0\"></span>ent loss r<span class=\"_ _0\"></span>ecognised in H1 FY25 should be partly r<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span>sed. Further e<span class=\"_ _0\"></span>xplanation is pro<span class=\"_ _0\"></span>vided in the note belo<span class=\"_ _0\"></span>w. Identification o<span class=\"_ _0\"></span>f the r<span class=\"_ _0\"></span>elevant cash-gen<span class=\"_ _0\"></span>erating unit (\u201cCG<span class=\"_ _0\"></span>U\u201d) for impairmen<span class=\"_ _0\"></span>t testing<span class=\"_ _2d2\"> </span>Goodwill<span class=\"_ _2d2\"> </span>Significant manag<span class=\"_ _0\"></span>ement judgement is r<span class=\"_ _3\"></span>equired t<span class=\"_ _0\"></span>o determine the appr<span class=\"_ _0\"></span>opriate CGU or gr<span class=\"_ _3\"></span>oup of CG<span class=\"_ _0\"></span>Us that ar<span class=\"_ _0\"></span>e expected t<span class=\"_ _0\"></span>o benefit fr<span class=\"_ _0\"></span>om the syner<span class=\"_ _0\"></span>gies of the acquisition in or<span class=\"_ _0\"></span>der to determin<span class=\"_ _0\"></span>e the reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t and carrying amount o<span class=\"_ _0\"></span>f a CGU. Estimation uncertainty:<span class=\"_ _2d2\"> </span>Rec<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>able amount of in<span class=\"_ _0\"></span>tangible assets<span class=\"_ _2d2\"> </span>Cus<span class=\"_ _0\"></span>tomer contr<span class=\"_ _0\"></span>acts<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup r<span class=\"_ _0\"></span>eviewed the int<span class=\"_ _0\"></span>angible assets at 30 Septemb<span class=\"_ _0\"></span>er 2024 and identified indicator<span class=\"_ _0\"></span>s of impairment in r<span class=\"_ _0\"></span>elation to the cu<span class=\"_ _0\"></span>stomer contr<span class=\"_ _0\"></span>acts acquir<span class=\"_ _0\"></span>ed thr<span class=\"_ _0\"></span>ough Infrastr<span class=\"_ _0\"></span>uctur<span class=\"_ _0\"></span>e Capital. As a r<span class=\"_ _0\"></span>esult, an impairment loss w<span class=\"_ _0\"></span>as rec<span class=\"_ _0\"></span>ognised re<span class=\"_ _0\"></span>flecting the r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount o<span class=\"_ _0\"></span>f the assets at that time. A<span class=\"_ _3\"></span>t 31 March 2025, this ass<span class=\"_ _0\"></span>essment was r<span class=\"_ _0\"></span>evisited. Internal r<span class=\"_ _3\"></span>eporting pro<span class=\"_ _0\"></span>vided evidence that the econ<span class=\"_ _0\"></span>omic performance o<span class=\"_ _0\"></span>f the cust<span class=\"_ _0\"></span>omer contr<span class=\"_ _0\"></span>acts was expect<span class=\"_ _0\"></span>ed to ex<span class=\"_ _0\"></span>ceed pre<span class=\"_ _0\"></span>vious for<span class=\"_ _3\"></span>ecasts. Consequen<span class=\"_ _0\"></span>tly, the Gr<span class=\"_ _3\"></span>oup reass<span class=\"_ _0\"></span>essed the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount of th<span class=\"_ _0\"></span>e assets and determin<span class=\"_ _0\"></span>ed that the conditions leadin<span class=\"_ _0\"></span>g to the impairment had impr<span class=\"_ _3\"></span>oved. In line with IAS 36, the pr<span class=\"_ _3\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairment loss has been r<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span>sed to the exten<span class=\"_ _0\"></span>t that the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount no longer support<span class=\"_ _0\"></span>s the impairment. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount was det<span class=\"_ _0\"></span>ermined using a value in use c<span class=\"_ _0\"></span>alculation based on a discount<span class=\"_ _0\"></span>ed cash flow (\u201cDCF\u201d) model deriv<span class=\"_ _0\"></span>ed from the Gr<span class=\"_ _3\"></span>oup\u2019s five year plan. This model ex<span class=\"_ _0\"></span>cludes the impact o<span class=\"_ _0\"></span>f restr<span class=\"_ _0\"></span>ucturing activities no<span class=\"_ _0\"></span>t yet commit<span class=\"_ _0\"></span>ted to or significan<span class=\"_ _0\"></span>t futur<span class=\"_ _3\"></span>e investment<span class=\"_ _0\"></span>s that will enhance the perf<span class=\"_ _0\"></span>ormance of the c<span class=\"_ _0\"></span>ustomer contr<span class=\"_ _0\"></span>acts. Al<span class=\"_ _0\"></span>though fair value le<span class=\"_ _0\"></span>ss costs of disposal w<span class=\"_ _0\"></span>as considere<span class=\"_ _0\"></span>d, it could not be det<span class=\"_ _0\"></span>ermined reliably<span class=\"_ _0\"></span>. The r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount is sensitive t<span class=\"_ _0\"></span>o key assumptions, inclu<span class=\"_ _0\"></span>ding the discount r<span class=\"_ _0\"></span>ate, expect<span class=\"_ _0\"></span>ed cash flows an<span class=\"_ _0\"></span>d growth r<span class=\"_ _0\"></span>ates us<span class=\"_ _0\"></span>ed for extr<span class=\"_ _0\"></span>apolation purposes. The k<span class=\"_ _0\"></span>ey assumptions use<span class=\"_ _0\"></span>d to determin<span class=\"_ _0\"></span>e the reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t of the cust<span class=\"_ _0\"></span>omer contra<span class=\"_ _0\"></span>cts, including a sensitivity analysis, ar<span class=\"_ _0\"></span>e disclosed and further e<span class=\"_ _0\"></span>xplained in the note belo<span class=\"_ _0\"></span>w.<span class=\"_ _2d2\"> </span>Goodwill<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup is r<span class=\"_ _0\"></span>equired t<span class=\"_ _0\"></span>o test, on an annual b<span class=\"_ _0\"></span>asis, whether goodwill has su<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ed any impairment. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount is determine<span class=\"_ _0\"></span>d based on value in use calcula<span class=\"_ _0\"></span>tions using a DCF model. T<span class=\"_ _0\"></span>he cash flows ar<span class=\"_ _0\"></span>e derived fr<span class=\"_ _0\"></span>om the Gr<span class=\"_ _0\"></span>oup\u2019s five year plan and do no<span class=\"_ _0\"></span>t include r<span class=\"_ _0\"></span>estruct<span class=\"_ _0\"></span>uring activities that the Gr<span class=\"_ _3\"></span>oup is not ye<span class=\"_ _0\"></span>t committed t<span class=\"_ _0\"></span>o or significant futur<span class=\"_ _3\"></span>e inve<span class=\"_ _0\"></span>stments that will enhanc<span class=\"_ _0\"></span>e the performance o<span class=\"_ _0\"></span>f the assets o<span class=\"_ _0\"></span>f the CGU being tes<span class=\"_ _0\"></span>ted. The r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount is sensitiv<span class=\"_ _0\"></span>e to the discount r<span class=\"_ _0\"></span>ate used f<span class=\"_ _3\"></span>or the DCF model as well as the expect<span class=\"_ _0\"></span>ed cash flows and gr<span class=\"_ _0\"></span>owth ra<span class=\"_ _0\"></span>tes used f<span class=\"_ _0\"></span>or extrapola<span class=\"_ _0\"></span>tion purposes. The k<span class=\"_ _0\"></span>ey assumptions used t<span class=\"_ _0\"></span>o determine the r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount f<span class=\"_ _0\"></span>or the diff<span class=\"_ _0\"></span>erent C<span class=\"_ _0\"></span>GUs, including a<span class=\"_ gs8\"> </span>sensitivity analysis, ar<span class=\"_ _0\"></span>e disclosed and furth<span class=\"_ _0\"></span>er explained in the not<span class=\"_ _0\"></span>e below.<span class=\"_ _2d2\"> </span><table class=\"s w181 h1ec\" id=\"_a6777804-459d-43e6-9dfe-c67161ccb7e5\"><tr><td></td><td></td><td></td><td class=\"c n x636 y2b1f we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x637 y2b20 we1 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m1 x638 h26 y2b21 ff3 fs1 fc0 sc0 ls0 ws0\">Computer </td><td></td><td class=\"t m1 x639 h26 y2b22 ff3 fs1 fc0 sc0 ls0 ws0\">Customer </td><td></td><td></td><td class=\"t m1 x63a h2 y2b23 ff2 fs1 fc2 sc0 ls0 ws0\">Computer </td><td class=\"t m1 x63b h2 y2b24 ff2 fs1 fc2 sc0 ls0 ws0\">Cust<span class=\"_ _0\"></span>omer </td><td></td><td></td></tr><tr><td></td><td class=\"t m1 x63c h26 y2b25 ff3 fs1 fc0 sc0 ls0 ws0\">softwar<span class=\"_ _0\"></span>e </td><td class=\"t m1 x63d h26 y2b25 ff3 fs1 fc0 sc0 ls0 ws0\">Brands<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x63e h26 y2b26 ff3 fs1 fc0 sc0 ls0 ws0\">contracts </td><td class=\"t m1 x63f h26 y2b26 ff3 fs1 fc0 sc0 ls0 ws0\">Goodwill </td><td class=\"t m1 x440 h26 y2b26 ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x640 h2 y2b27 ff2 fs1 fc2 sc0 ls0 ws0\">sof<span class=\"_ _0\"></span>tware </td><td class=\"t m1 x2eb h2 y2b28 ff2 fs1 fc2 sc0 ls0 ws0\">contr<span class=\"_ _0\"></span>acts </td><td class=\"t m1 x606 h2 y2b28 ff2 fs1 fc2 sc0 ls0 ws0\">Goodwill </td><td class=\"t m1 x24d h2 y2b28 ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m1 x641 h26 y2b29 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x444 h26 y2b29 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x445 h26 y2b2a ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x43f h26 y2b2a ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x440 h26 y2b2a ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fd h2 y2b2b ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fe h2 y2b2c ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24c h2 y2b2c ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2b2c ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2b2d ff3 fs7 fc0 sc0 ls0 ws0\">Cost<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2ad6 w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x642 y2ad7 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">668<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x643 y2ad7 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x644 y2ad7 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">52,140<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x645 y2ad7 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">17,872<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x646 y2ad7 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">70,680<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x647 y2ad6 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">663<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ab y2ad6 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">47,035<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x648 y2ad6 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">18,426<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x649 y2ad6 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">66,124<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29dd w17a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64a y299d w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">533<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64b y299d w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64c y299d w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,125<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64d y299d w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64e y299d w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,658<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64f y29dd w40 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x650 y29dd w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x651 y29dd w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x652 y29dd w38 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b2e w182 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Business c<span class=\"_ _0\"></span>ombinations (see not<span class=\"_ _0\"></span>e 31)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x653 y2b2e w95 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x654 y2b2e w69 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">161<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x655 y2b2e w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,051<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x656 y2b2e w51 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">91<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x657 y2b2e w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,303<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x370 y2b2f w8a h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x658 y2b2f w4d h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">6,422<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x659 y2b2f w45 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65a y2b2f we2 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">6,422<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29de w17e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Disposals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65b y299f w6f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(466)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65c y299f w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65d y299f w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65e y299f w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65f y299f w6f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(466)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x660 y29de w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x661 y29de w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x662 y29de w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x663 y29de w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29df w17b h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change mo<span class=\"_ _0\"></span>vement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x664 y297c w17c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x665 y297c w95 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x666 y297c w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1,722)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x667 y297c w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(725)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x668 y297c w7f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(2,448)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x669 y29df w45 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66a y297c w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,317)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66b y297c w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(554)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66c y297c w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,871)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b30 wde h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y2b30 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">734<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66e y2b30 w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">161<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66f y2b30 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">52,594<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x670 y2b30 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">17,238<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x671 y2b30 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">70,727<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x672 y2b31 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">668<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x673 y2b31 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">52,140<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x674 y2b31 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">17,872<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x675 y2b31 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">70,680<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h9 y2b32 ff3 fs7 fc0 sc0 ls0 ws0\">Amortisation/impairment<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y29a3 w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x642 y29a4 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">528<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x643 y29a4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x676 y29a4 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">8,788<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x677 y29a4 w7c h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x678 y29a4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">9,316<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x679 y29a3 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">477<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67a y29a3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,736<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67b y29a3 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67c y29a3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,213<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a5 w183 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Char<span class=\"_ _0\"></span>ge f<span class=\"_ _0\"></span>or the year<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x585 y29a6 w67 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">37<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67d y29a6 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67e y29a6 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,930<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67f y29a6 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x680 y29a6 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,967<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x681 y29a5 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">51<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x682 y29a5 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,211<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x38f y29a5 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x683 y29a5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,262<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e3 w184 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Impairment<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x684 y29e4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x685 y29e4 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x686 y29e4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">9,275<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x687 y29e4 w7c h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x688 y29e4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">9,275<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x39f y29e3 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x689 y29e3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,895<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68a y29e3 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68b y29e3 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,895<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a9 w185 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Re<span class=\"_ _0\"></span>versal of impairm<span class=\"_ _0\"></span>ent<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68c y2891 w95 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68d y2891 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68e y2891 w71 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(2,930)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68f y2891 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x690 y2891 w3c h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(2,930)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x691 y29a9 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x692 y29a9 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x693 y29a9 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x694 y29a9 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w17e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Disposals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65b y29b4 w6f h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(466)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65c y29b4 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65d y29b4 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65e y29b4 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65f y29b4 w6f h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(466)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x660 y29b5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x661 y29b5 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x662 y29b5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x663 y29b5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e9 w17b h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change mo<span class=\"_ _0\"></span>vement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x695 y29e8 w40 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x696 y29e8 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x697 y29e8 w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(802)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x698 y29e8 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x699 y29e8 w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(800)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3a9 y29e9 w8a h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69a y29e8 w9e h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(54)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69b y29e9 w45 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69c y29e8 w15d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(54)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2895 wde h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y2895 w69 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">101<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69d y2895 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69e y2895 w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">17,261<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69f y2895 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a0 y2895 w48 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">17,362<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a1 y2896 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">528<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a2 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">8,788<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3ab y2896 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a3 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">9,316<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 w180 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">Net book value at end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64a y2897 w44 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">633<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a4 y2897 w69 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">161<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a5 y2897 w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">35,333<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a6 y2897 w47 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">17,238<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a7 y2897 w48 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">53,365<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a8 y2898 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">140<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a9 y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">43,352<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6aa y2898 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">17,872<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ab y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">61,364<span class=\"_ _2d2\"> </span></div></td></tr></table>In September 2024, the G<span class=\"_ _0\"></span>roup comple<span class=\"_ _0\"></span>ted the acquisition o<span class=\"_ _0\"></span>f the Healthcar<span class=\"_ _0\"></span>e shar<span class=\"_ _0\"></span>e class of Thames V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>es VC<span class=\"_ _0\"></span>T 2 plc. This was account<span class=\"_ _0\"></span>ed for as the a<span class=\"_ _0\"></span>cquisition of a contr<span class=\"_ _0\"></span>act under IAS<span class=\"_ gs8\"> </span>38 as no sub<span class=\"_ _0\"></span>stantive pr<span class=\"_ _0\"></span>ocesses wer<span class=\"_ _3\"></span>e acquired an<span class=\"_ _0\"></span>d theref<span class=\"_ _3\"></span>ore it does no<span class=\"_ _0\"></span>t constitut<span class=\"_ _0\"></span>e a business under IFR<span class=\"_ _0\"></span>S 3 (see not<span class=\"_ _0\"></span>e 31). The Gr<span class=\"_ _0\"></span>oup paid \u00a3869,000 in cash plus ther<span class=\"_ _0\"></span>e is a further conting<span class=\"_ _0\"></span>ent payment with an expec<span class=\"_ _0\"></span>ted fair value o<span class=\"_ _0\"></span>f \u00a3256,000 which will be payable in cash ov<span class=\"_ _0\"></span>er a thr<span class=\"_ _0\"></span>ee year period conditional on achie<span class=\"_ _0\"></span>ving certain AUM tar<span class=\"_ _0\"></span>gets. Th<span class=\"_ _0\"></span>e contingent paym<span class=\"_ _0\"></span>ent is r<span class=\"_ _0\"></span>ecognised as contin<span class=\"_ _0\"></span>gent considera<span class=\"_ _0\"></span>tion within acquisition-rela<span class=\"_ _0\"></span>ted liabilities (see no<span class=\"_ _0\"></span>te 23). In Mar<span class=\"_ _0\"></span>ch 2025, the Gr<span class=\"_ _0\"></span>oup completed the ac<span class=\"_ _0\"></span>quisition of WHEB (see no<span class=\"_ _0\"></span>te 31). The Gr<span class=\"_ _0\"></span>oup determin<span class=\"_ _0\"></span>ed that it has acquir<span class=\"_ _0\"></span>ed a business as the ac<span class=\"_ _0\"></span>quired se<span class=\"_ _0\"></span>t of activities and asse<span class=\"_ _0\"></span>ts include an input and a subs<span class=\"_ _0\"></span>tantive pr<span class=\"_ _0\"></span>ocess that to<span class=\"_ _0\"></span>gether significantly con<span class=\"_ _0\"></span>tribute to the ability t<span class=\"_ _0\"></span>o crea<span class=\"_ _0\"></span>te outputs.<span class=\"_ _2d2\"> </span>Impairment of intangible assets (customer contr<span class=\"_ _0\"></span>acts) The fair valu<span class=\"_ _0\"></span>e of the identifiable asse<span class=\"_ _0\"></span>ts and liabilities on acquisition of Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _3\"></span>e Capital included intan<span class=\"_ _0\"></span>gible assets (cust<span class=\"_ _0\"></span>omer contract<span class=\"_ _0\"></span>s) for the thr<span class=\"_ _3\"></span>ee main Funds mana<span class=\"_ _0\"></span>ged by the acquir<span class=\"_ _0\"></span>ed business, namely D<span class=\"_ _0\"></span>iversified Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _0\"></span>e T<span class=\"_ _3\"></span>rus<span class=\"_ _0\"></span>t (\u201cDIT\u201d), Energy In<span class=\"_ _0\"></span>frastructur<span class=\"_ _3\"></span>e T<span class=\"_ _3\"></span>rus<span class=\"_ _0\"></span>t (\u201cEIT\u201d) and Australian R<span class=\"_ _0\"></span>enewables Inc<span class=\"_ _0\"></span>ome Fund (\u201c<span class=\"_ _0\"></span>ARIF\u201d). These ar<span class=\"_ _0\"></span>e unlisted unit trus<span class=\"_ _0\"></span>ts in Austr<span class=\"_ _0\"></span>alia wher<span class=\"_ _0\"></span>e the unit holders ar<span class=\"_ _0\"></span>e largely super<span class=\"_ _0\"></span>annuation fund<span class=\"_ _0\"></span>s. The unit holders ha<span class=\"_ _0\"></span>ve r<span class=\"_ _0\"></span>edemption windows available t<span class=\"_ _0\"></span>o them acr<span class=\"_ _0\"></span>oss the three F<span class=\"_ _3\"></span>unds at five ye<span class=\"_ _0\"></span>ar intervals which commenced in J<span class=\"_ _0\"></span>uly 2024 for DIT<span class=\"_ _3\"></span>, follo<span class=\"_ _0\"></span>wed by EIT in July 2025 and ARIF in J<span class=\"_ _0\"></span>uly 2028. A<span class=\"_ _0\"></span>fter th<span class=\"_ _0\"></span>e redemption windo<span class=\"_ _0\"></span>w closes, the F<span class=\"_ _0\"></span>und has thre<span class=\"_ _0\"></span>e years to g<span class=\"_ _0\"></span>enerate s<span class=\"_ _0\"></span>ufficient liquidity thr<span class=\"_ _0\"></span>ough r<span class=\"_ _0\"></span>ealisations or secondary sale<span class=\"_ _0\"></span>s of the units.<span class=\"_ _2d2\"> </span>The r<span class=\"_ _0\"></span>edemption window closed f<span class=\"_ _3\"></span>or DIT in September 2024. A level o<span class=\"_ _0\"></span>f redemptions w<span class=\"_ _0\"></span>as modelled int<span class=\"_ _0\"></span>o the customer con<span class=\"_ _0\"></span>tract valua<span class=\"_ _0\"></span>tions as part of the acco<span class=\"_ _0\"></span>unting for th<span class=\"_ _0\"></span>e original acquisition, but a<span class=\"_ _0\"></span>ctual r<span class=\"_ _0\"></span>edemptions have been higher than an<span class=\"_ _0\"></span>ticipated becau<span class=\"_ _0\"></span>se of r<span class=\"_ _0\"></span>ecent consolida<span class=\"_ _0\"></span>tion in the Australian s<span class=\"_ _0\"></span>uperannuation mark<span class=\"_ _0\"></span>et. This has ther<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ore led t<span class=\"_ _0\"></span>o the Gr<span class=\"_ _0\"></span>oup r<span class=\"_ _0\"></span>eassessing the use<span class=\"_ _0\"></span>ful life o<span class=\"_ _0\"></span>f the Fun<span class=\"_ _0\"></span>d. The Gr<span class=\"_ _0\"></span>oup expects to be in a similar position f<span class=\"_ _3\"></span>or EIT when its r<span class=\"_ _0\"></span>edemption window opens in a ye<span class=\"_ _0\"></span>ar\u2019s time and has ther<span class=\"_ _0\"></span>efor<span class=\"_ _3\"></span>e also re<span class=\"_ _0\"></span>assessed the use<span class=\"_ _0\"></span>ful life o<span class=\"_ _0\"></span>f this Fund. Cons<span class=\"_ _0\"></span>equently<span class=\"_ _0\"></span>, the Gr<span class=\"_ _0\"></span>oup conducte<span class=\"_ _0\"></span>d an impairment re<span class=\"_ _0\"></span>view. The<span class=\"_ gs8\"> </span>r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount was es<span class=\"_ _0\"></span>timated based on its v<span class=\"_ _0\"></span>alue in use using a five y<span class=\"_ _0\"></span>ear for<span class=\"_ _3\"></span>ecast extr<span class=\"_ _0\"></span>apolated over th<span class=\"_ _0\"></span>e useful lif<span class=\"_ _0\"></span>e exclu<span class=\"_ _0\"></span>ding performance f<span class=\"_ _3\"></span>ees as these wer<span class=\"_ _0\"></span>e uncertain and discussions with in<span class=\"_ _0\"></span>vestor<span class=\"_ _0\"></span>s had not beg<span class=\"_ _0\"></span>un. The EIT and DIT value in use include<span class=\"_ _0\"></span>s cash flow f<span class=\"_ _0\"></span>orecas<span class=\"_ _0\"></span>ts only for the r<span class=\"_ _0\"></span>emaining use<span class=\"_ _0\"></span>ful lives. The Gr<span class=\"_ _0\"></span>oup r<span class=\"_ _0\"></span>ecognised an impairment lo<span class=\"_ _0\"></span>ss of \u00a39,275,000 in the Half<span class=\"_ _0\"></span>-year Report f<span class=\"_ _3\"></span>or the<span class=\"_ gs8\"> </span>six months ended 30 September 2024. Brands<span class=\"_ _2d2\"> </span>The table below sh<span class=\"_ _0\"></span>ows the net book valu<span class=\"_ _0\"></span>e assigned to each componen<span class=\"_ _0\"></span>t of brand<span class=\"_ _0\"></span>s and the r<span class=\"_ _0\"></span>emaining amortisation period.<span class=\"_ _2d2\"> </span><table class=\"s w186 h1ed\" id=\"_8cf59b79-2d70-42c3-9814-3b0d3ab948f4\"><tr><td></td><td class=\"t m1 x2f8 h2 y2b33 ff2 fs1 fc2 sc0 ls0 ws0\">Remaining </td><td class=\"t m1 x6ac h26 y2b34 ff3 fs1 fc0 sc0 ls0 ws0\">Carrying </td></tr><tr><td></td><td class=\"t m1 x6ad h2 y2b35 ff2 fs1 fc2 sc0 ls0 ws0\">amortisation </td><td class=\"t m1 x6ae h26 y2b36 ff3 fs1 fc0 sc0 ls0 ws0\">value </td></tr><tr><td></td><td class=\"t m1 x58b h2 y2b37 ff2 fs1 fc2 sc0 ls0 ws0\">period<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h26 y2b38 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2b39 w187 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f WHEB (see not<span class=\"_ _0\"></span>e 31)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6af y2b3a w188 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">3 year<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b0 y2b39 w44 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">161<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m1 x6b1 h9 y2b3b ff3 fs7 fc0 sc0 ls0 ws0\">161<span class=\"_ _2d2\"> </span></td></tr></table>Customer contracts The table below sh<span class=\"_ _0\"></span>ows the net book valu<span class=\"_ _0\"></span>e assigned to each componen<span class=\"_ _0\"></span>t of cust<span class=\"_ _0\"></span>omer contrac<span class=\"_ _0\"></span>ts and the r<span class=\"_ _0\"></span>emaining amortisation period.<span class=\"_ _2d2\"> </span><table class=\"s w189 h1ee\" id=\"_1ced4ba8-efeb-4e4a-ace9-d802d781a7e3\"><tr><td></td><td class=\"t m1 x2f8 h2 y2b3c ff2 fs1 fc2 sc0 ls0 ws0\">Remaining </td><td class=\"t m1 x6ac h26 y2b3d ff3 fs1 fc0 sc0 ls0 ws0\">Carrying </td></tr><tr><td></td><td class=\"t m1 x6ad h2 y2b3e ff2 fs1 fc2 sc0 ls0 ws0\">amortisation </td><td class=\"t m1 x6ae h26 y2b3f ff3 fs1 fc0 sc0 ls0 ws0\">value </td></tr><tr><td></td><td class=\"t m1 x58b h2 y2b40 ff2 fs1 fc2 sc0 ls0 ws0\">period<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h26 y2b41 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2b42 w18a h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f Infrastru<span class=\"_ _0\"></span>cture C<span class=\"_ _0\"></span>apital<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b2 y2b43 w18b h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">13.3 ye<span class=\"_ _0\"></span>ars<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b3 y2b43 w62 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">16,193<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b44 w18c h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f Downing\u2019s technolo<span class=\"_ _0\"></span>gy ventur<span class=\"_ _0\"></span>es business<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b4 y2b45 w18d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">12.3 years<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x28f y2b45 w60 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">8,957<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 ha y2b46 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f Healthcar<span class=\"_ _0\"></span>e shar<span class=\"_ _0\"></span>e class of Thames V<span class=\"_ _3\"></span>entur<span class=\"_ _0\"></span>es  </td><td></td><td></td></tr><tr><td class=\"c n x250 y2b47 w18e h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>CT 2 plc (see no<span class=\"_ _0\"></span>te below)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b5 y2b47 w18b h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">12.3 year<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b6 y2b47 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,073<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b48 w18f h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f PiP Manager Limit<span class=\"_ _0\"></span>ed<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b7 y2b49 w133 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">15.4 year<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b8 y2b49 w60 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,213<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b4a w190 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f W<span class=\"_ _0\"></span>ellspring (see not<span class=\"_ _0\"></span>e 31)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b9 y2b4a w133 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">17.9 year<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ba y2b4a w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">5,846<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b4b w187 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f WHEB (see not<span class=\"_ _0\"></span>e 31)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6af y2b4c w188 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">5 year<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6bb y2b4b w60 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,051<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m1 x6bc h9 y2b4d ff3 fs7 fc0 sc0 ls0 ws0\">35,333<span class=\"_ _2d2\"> </span></td></tr></table>The f<span class=\"_ _0\"></span>ollowing k<span class=\"_ _0\"></span>ey assumptions and outputs w<span class=\"_ _0\"></span>ere applied in the v<span class=\"_ _0\"></span>alue in use calculations at 31<span class=\"_ gs8\"> </span>Mar<span class=\"_ _0\"></span>ch 2025:<span class=\"_ _2d2\"> </span><table class=\"s w1a6 h1ef\" id=\"_96f60151-5e61-4e73-9f7f-96b2b7ebe3d4\"><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x596 h26 y2b5b ff3 fs1 fc0 sc0 ls0 ws0\">Infrastructur<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td class=\"c n x6df y2b50 w192 h1d1\"><div class=\"t m1 x24f h26 y2b5c ff3 fs1 fc0 sc0 ls0 ws0\">EIT<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e0 y2b50 w193 h1d1\"><div class=\"t m1 x24f h26 y2b5c ff3 fs1 fc0 sc0 ls0 ws0\">DIT<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e1 y2b50 w1a7 h1d1\"><div class=\"t m1 x24f h26 y2b5c ff3 fs1 fc0 sc0 ls0 ws0\">ARIF<span class=\"_ _2d2\"> </span></div></td><td class=\"t m1 x6e2 h26 y2b5d ff3 fs1 fc0 sc0 ls0 ws0\">Capital<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x250 y2b5e w1a8 h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">P<span class=\"_ _0\"></span>ost-tax discoun<span class=\"_ _0\"></span>t rate</div><div class=\"t m1 x6e3 h27 y2a11 ff2 fsf fc2 sc0 ls0 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e4 y2b5f w197 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.8%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e5 y2b5f w1a9 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.8%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e6 y2b5f w197 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.8%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e7 y2b5f w4b h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b54 w198 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Usef<span class=\"_ _0\"></span>ul life<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e8 y2b55 w1aa h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3.5 y<span class=\"_ _0\"></span>ears<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e9 y2b55 w1ab h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2.5 years<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ea y2b55 w1ac h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">17.5 years<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6eb y2b55 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2b56 w1ad h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>age EBITDA mar<span class=\"_ _0\"></span>gin</div><div class=\"t m1 x6ec h27 y2996 ff2 fsf fc2 sc0 ls0 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ed y2b57 w19d h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ee y2b57 w1ae h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ef y2b57 w197 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">42.7%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f0 y2b57 w4b h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b60 w19e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Long-t<span class=\"_ _0\"></span>erm gro<span class=\"_ _0\"></span>wth rate<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f1 y2b61 w1ae h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d0 y2b61 w19d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d1 y2b61 w19f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d2 y2b61 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac4 w1af h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Rec<span class=\"_ _0\"></span>overable am<span class=\"_ _0\"></span>ount (\u00a3000)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f2 y2ac4 w1a4 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,147<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f3 y2ac4 w1a4 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,520<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f4 y2ac4 w48 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">12,698<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f5 y2ac4 w7c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac6 w1a3 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Carrying value (\u00a3000)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f6 y2ac6 w1a1 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">759<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f7 y2ac6 w1a1 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">978<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f8 y2ac6 w47 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">11,527<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f9 y2ac6 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 ha y2b62 ff2 fs7 fc2 sc0 ls0 ws0\">Impairment o<span class=\"_ _0\"></span>f intangible assets </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2897 w1a5 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(cust<span class=\"_ _0\"></span>omer contrac<span class=\"_ _0\"></span>ts) (\u00a3000)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6fa y2897 w7f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1,388)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6fb y2897 w7f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1,542)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6fc y2897 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6fd y2897 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(2,930)<span class=\"_ _2d2\"> </span></div></td></tr></table>1. <span class=\"_ _e\"> </span>Using a pr<span class=\"_ _0\"></span>e-tax discount ra<span class=\"_ _0\"></span>te of 26.9% on pre-ta<span class=\"_ _0\"></span>x cash flows does not pr<span class=\"_ _0\"></span>oduce a materially diff<span class=\"_ _0\"></span>erent r<span class=\"_ _0\"></span>esult.<span class=\"_ _2d2\"> </span>2. <span class=\"_ _e\"> </span><span class=\"ff2\">The gr<span class=\"_ _0\"></span>owth rate and EBITD<span class=\"_ _0\"></span>A margin assumptions apply only to the period b<span class=\"_ _0\"></span>eyond the formal bu<span class=\"_ _0\"></span>dgeted period, with the value in use </span>calculation based on an e<span class=\"_ _0\"></span>xtrapolation of the budge<span class=\"_ _0\"></span>ted cash flows f<span class=\"_ _0\"></span>or year five.<span class=\"_ _2d2\"> </span>As a r<span class=\"_ _0\"></span>esult o<span class=\"_ _0\"></span>f this analysis, the Gr<span class=\"_ _0\"></span>oup has rec<span class=\"_ _0\"></span>ognised a re<span class=\"_ _0\"></span>versal o<span class=\"_ _0\"></span>f \u00a32,930,000 in the curren<span class=\"_ _0\"></span>t year a<span class=\"_ _0\"></span>gainst the initially r<span class=\"_ _0\"></span>ecognised impairment o<span class=\"_ _0\"></span>f the Infrastr<span class=\"_ _0\"></span>uctur<span class=\"_ _0\"></span>e Capital customer contr<span class=\"_ _0\"></span>acts. The r<span class=\"_ _0\"></span>eversal o<span class=\"_ _0\"></span>f the impairment char<span class=\"_ _0\"></span>ge is r<span class=\"_ _0\"></span>ecorded within a<span class=\"_ _0\"></span>dministrative e<span class=\"_ _0\"></span>xpenses in<span class=\"_ gs8\"> </span>the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _3\"></span>ehensive income. The f<span class=\"_ _0\"></span>ollowing k<span class=\"_ _0\"></span>ey assumptions wer<span class=\"_ _0\"></span>e applied in the value in use calc<span class=\"_ _0\"></span>ulations at 30<span class=\"_ gs8\"> </span>September<span class=\"_ gs8\"> </span>2024: <table class=\"s w191 h1ef\" id=\"_0afef1ba-a4c2-4cda-aa9d-94764362e96e\"><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x63d h26 y2b4e ff3 fs1 fc0 sc0 ls0 ws0\">Infrastructur<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td class=\"c n x6bd y2b50 w192 h1f0\"><div class=\"t m1 x24f h26 y2b4f ff3 fs1 fc0 sc0 ls0 ws0\">EIT<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6be y2b50 w193 h1f0\"><div class=\"t m1 x24f h26 y2b4f ff3 fs1 fc0 sc0 ls0 ws0\">DIT<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6bf y2b50 w194 h1f0\"><div class=\"t m1 x24f h26 y2b4f ff3 fs1 fc0 sc0 ls0 ws0\">ARIF<span class=\"_ _2d2\"> </span></div></td><td class=\"t m1 x6c0 h26 y2b51 ff3 fs1 fc0 sc0 ls0 ws0\">Capital<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x250 y2b52 w195 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">P<span class=\"_ _0\"></span>ost-tax discoun<span class=\"_ _0\"></span>t rate</div><div class=\"t m1 x6c1 h27 y2996 ff2 fsf fc2 sc0 ls0 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c2 y2b53 w196 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.8%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c3 y2b53 w196 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.8%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c4 y2b53 w197 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.8%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c5 y2b53 w4b h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b54 w198 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Usef<span class=\"_ _0\"></span>ul life<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c6 y2b55 w199 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4 years<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c7 y2b55 w19a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3 year<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c8 y2b55 w19b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">18 years<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c9 y2b55 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2b56 w19c h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>age EBITDA mar<span class=\"_ _0\"></span>gin</div><div class=\"t m1 x6ca h27 y2a11 ff2 fsf fc2 sc0 ls0 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6cb y2b57 w19d h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6cc y2b57 w19d h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6cd y2b57 w196 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">49.3%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ce y2b57 w95 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b58 w19e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Long-t<span class=\"_ _0\"></span>erm gro<span class=\"_ _0\"></span>wth rate<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6cf y2b59 w19d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d0 y2b59 w19d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d1 y2b59 w19f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d2 y2b59 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac4 w1a0 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Rec<span class=\"_ _0\"></span>overable am<span class=\"_ _0\"></span>ount (\u00a3000)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d3 y2ac4 w1a1 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">928<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d4 y2ac4 w1a2 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,255<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d5 y2ac4 w62 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">12,964<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d6 y2ac4 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac6 w1a3 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Carrying value (\u00a3000)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d7 y2ac6 w1a4 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">3,659<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d8 y2ac6 w1a4 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">7,799<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d9 y2ac6 w47 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">12,686<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6da y2ac6 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 ha y2b5a ff2 fs7 fc2 sc0 ls0 ws0\">Impairment o<span class=\"_ _0\"></span>f intangible assets </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2897 w1a5 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(cust<span class=\"_ _0\"></span>omer contrac<span class=\"_ _0\"></span>ts) (\u00a3000)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6db y2897 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,731<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6dc y2897 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">6,544<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6dd y2897 w95 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6de y2897 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">9,275<span class=\"_ _2d2\"> </span></div></td></tr></table>1. <span class=\"_ _e\"> </span>Using a pr<span class=\"_ _0\"></span>e-tax discount ra<span class=\"_ _0\"></span>te of 26.9% (Infrastru<span class=\"_ _0\"></span>cture Capital) on pr<span class=\"_ _0\"></span>e-tax cash flows does no<span class=\"_ _0\"></span>t produce a ma<span class=\"_ _0\"></span>terially differ<span class=\"_ _0\"></span>ent resul<span class=\"_ _0\"></span>t.<span class=\"_ _2d2\"> </span>2. <span class=\"_ _e\"> </span><span class=\"ff2\">The gr<span class=\"_ _0\"></span>owth rate and EBITD<span class=\"_ _0\"></span>A margin assumptions apply only to the period b<span class=\"_ _0\"></span>eyond the formal bu<span class=\"_ _0\"></span>dgeted period, with the value in use </span>calculation based on an e<span class=\"_ _0\"></span>xtrapolation of the budge<span class=\"_ _0\"></span>ted cash flows f<span class=\"_ _0\"></span>or year five.<span class=\"_ _2d2\"> </span>In the f<span class=\"_ _0\"></span>ollowing six month period t<span class=\"_ _0\"></span>o 31 March 2025, f<span class=\"_ _0\"></span>ollowing certain significan<span class=\"_ _0\"></span>t changes to the expect<span class=\"_ _0\"></span>ed performanc<span class=\"_ _0\"></span>e of DIT and EIT and finalisation o<span class=\"_ _0\"></span>f the five year plan, the G<span class=\"_ _0\"></span>roup r<span class=\"_ _0\"></span>eassessed its estima<span class=\"_ _0\"></span>tes and r<span class=\"_ _0\"></span>evers<span class=\"_ _0\"></span>ed part of the initially r<span class=\"_ _0\"></span>ecognised impairment.<span class=\"_ _2d2\"> </span>The r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount o<span class=\"_ _0\"></span>f the customer c<span class=\"_ _0\"></span>ontracts has been de<span class=\"_ _0\"></span>termined based on a valu<span class=\"_ _0\"></span>e in use calcula<span class=\"_ _0\"></span>tion using cash flow pr<span class=\"_ _0\"></span>ojections fr<span class=\"_ _0\"></span>om financial budgets appr<span class=\"_ _3\"></span>oved by Senior Managemen<span class=\"_ _0\"></span>t covering a fiv<span class=\"_ _0\"></span>e year period and extr<span class=\"_ _0\"></span>apolated ov<span class=\"_ _0\"></span>er the useful lif<span class=\"_ _0\"></span>e. Ther<span class=\"_ _0\"></span>e is potential f<span class=\"_ _0\"></span>or performance f<span class=\"_ _3\"></span>ees to be r<span class=\"_ _0\"></span>ecognised ov<span class=\"_ _0\"></span>er the remaining u<span class=\"_ _0\"></span>seful lives o<span class=\"_ _0\"></span>f these contr<span class=\"_ _0\"></span>acts which now ha<span class=\"_ _0\"></span>ve mor<span class=\"_ _0\"></span>e certainty and ar<span class=\"_ _0\"></span>e included in the value in us<span class=\"_ _0\"></span>e calculation. The discoun<span class=\"_ _0\"></span>t rate w<span class=\"_ _0\"></span>as derived fr<span class=\"_ _0\"></span>om the Gr<span class=\"_ _0\"></span>oup\u2019s weight<span class=\"_ _0\"></span>ed aver<span class=\"_ _0\"></span>age cost o<span class=\"_ _0\"></span>f capital and takes in<span class=\"_ _0\"></span>to account th<span class=\"_ _0\"></span>e weighted aver<span class=\"_ _0\"></span>age cos<span class=\"_ _0\"></span>t of capital of o<span class=\"_ _0\"></span>ther market participan<span class=\"_ _0\"></span>ts. The aver<span class=\"_ _0\"></span>age r<span class=\"_ _0\"></span>evenue gr<span class=\"_ _0\"></span>owth ra<span class=\"_ _0\"></span>te is a combination o<span class=\"_ _0\"></span>f market gr<span class=\"_ _0\"></span>owth, fundr<span class=\"_ _0\"></span>aising and NA<span class=\"_ _3\"></span>V attrition. T<span class=\"_ _0\"></span>he terminal gro<span class=\"_ _0\"></span>wth rate is b<span class=\"_ _0\"></span>ased on external lon<span class=\"_ _0\"></span>g-term inflation expecta<span class=\"_ _0\"></span>tions.<span class=\"_ _2d2\"> </span>Goodwill is allocat<span class=\"_ _0\"></span>ed between CGU<span class=\"_ _0\"></span>s at 31 March 2025 as f<span class=\"_ _3\"></span>ollows: \u00a310,610,000 fr<span class=\"_ _0\"></span>om the acquisition o<span class=\"_ _0\"></span>f Infrastruc<span class=\"_ _0\"></span>ture Capit<span class=\"_ _0\"></span>al to the Infras<span class=\"_ _0\"></span>tructur<span class=\"_ _0\"></span>e operating se<span class=\"_ _0\"></span>gment CGUs; \u00a36,537,000 fr<span class=\"_ _0\"></span>om the acquisition of Do<span class=\"_ _0\"></span>wning\u2019s technology ven<span class=\"_ _0\"></span>ture<span class=\"_ _0\"></span>s business to the Priva<span class=\"_ _0\"></span>te Equity opera<span class=\"_ _0\"></span>ting segment C<span class=\"_ _0\"></span>GUs; and \u00a391,000 fr<span class=\"_ _0\"></span>om the acquisition o<span class=\"_ _0\"></span>f WHEB to the FCM oper<span class=\"_ _0\"></span>ating segmen<span class=\"_ _0\"></span>t CGUs.<span class=\"_ _2d2\"> </span>An annual impairmen<span class=\"_ _0\"></span>t test f<span class=\"_ _0\"></span>or goodwill is carried out a<span class=\"_ _0\"></span>t the period end date comparing th<span class=\"_ _0\"></span>e carrying value an<span class=\"_ _0\"></span>d reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t of the CGU. Th<span class=\"_ _0\"></span>e reco<span class=\"_ _0\"></span>verable valu<span class=\"_ _0\"></span>e was determined based on a value in u<span class=\"_ _0\"></span>se calculation using a DCF m<span class=\"_ _0\"></span>odel over a period of fiv<span class=\"_ _0\"></span>e years wher<span class=\"_ _3\"></span>e the terminal gr<span class=\"_ _0\"></span>owth r<span class=\"_ _0\"></span>ate is used f<span class=\"_ _0\"></span>or year<span class=\"_ _0\"></span>s beyond that. Th<span class=\"_ _0\"></span>e for<span class=\"_ _0\"></span>ecasted c<span class=\"_ _0\"></span>ash flows have been det<span class=\"_ _0\"></span>ermined using the five y<span class=\"_ _0\"></span>ear plan that was pr<span class=\"_ _0\"></span>ovisionally r<span class=\"_ _0\"></span>eviewed by th<span class=\"_ _0\"></span>e Board on 20<span class=\"_ gs8\"> </span>June<span class=\"_ gs8\"> </span>2025. The plan will be f<span class=\"_ _0\"></span>ully ratified at the upc<span class=\"_ _0\"></span>oming Board m<span class=\"_ _0\"></span>eeting on 1 Augu<span class=\"_ _0\"></span>st 2025. The discoun<span class=\"_ _0\"></span>t rate w<span class=\"_ _0\"></span>as derived fr<span class=\"_ _0\"></span>om the CGUs\u2019 weigh<span class=\"_ _0\"></span>ted aver<span class=\"_ _0\"></span>age cost o<span class=\"_ _0\"></span>f capital and tak<span class=\"_ _0\"></span>es into accoun<span class=\"_ _0\"></span>t the weighte<span class=\"_ _0\"></span>d averag<span class=\"_ _0\"></span>e cost of capit<span class=\"_ _0\"></span>al of other mark<span class=\"_ _0\"></span>et participants.<span class=\"_ _2d2\"> </span>The f<span class=\"_ _0\"></span>ollowing k<span class=\"_ _0\"></span>ey assumptions wer<span class=\"_ _0\"></span>e applied in the value in use calc<span class=\"_ _0\"></span>ulation:<span class=\"_ _2d2\"> </span><table class=\"s w1b8 h1f3\" id=\"_94ebe9b1-ebb2-4ccc-980d-4365d40824ce\"><tr><td></td><td class=\"t m1 x71a h26 y2b80 ff3 fs1 fc0 sc0 ls0 ws0\">Infrastructur<span class=\"_ _0\"></span>e </td><td class=\"t m1 x71b h26 y2b80 ff3 fs1 fc0 sc0 ls0 ws0\">Private Equity </td><td class=\"t m1 x71c h26 y2b80 ff3 fs1 fc0 sc0 ls4b ws7c\">FCM<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td class=\"t m1 x71d h26 y2b81 ff3 fs1 fc0 sc0 ls0 ws0\">CGUs<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x71e h26 y2b81 ff3 fs1 fc0 sc0 ls0 ws0\">CGUs<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x71f h26 y2b81 ff3 fs1 fc0 sc0 ls0 ws0\">CGUs<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x250 y29f2 w1a8 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">P<span class=\"_ _0\"></span>ost-tax discoun<span class=\"_ _0\"></span>t rate</div><div class=\"t m1 x6e3 h27 y2a11 ff2 fsf fc2 sc0 ls0 ws0\">3<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x720 y2b82 w197 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.1%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x721 y2b82 w1a9 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.9%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x722 y2b82 w197 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">15.4%<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w1b9 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erminal gr<span class=\"_ _0\"></span>owth ra<span class=\"_ _0\"></span>te<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x723 y2895 w19f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x724 y2895 w19f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x725 y2895 w19f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2%<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2898 w1ba h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>age EBITDA mar<span class=\"_ _0\"></span>gin<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x726 y2897 w197 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">45.7%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x727 y2897 w197 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">41.4%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x728 y2897 w1bb h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5.6%<span class=\"_ _2d2\"> </span></div></td></tr></table>The gr<span class=\"_ _0\"></span>owth ra<span class=\"_ _0\"></span>te and EBITDA mar<span class=\"_ _0\"></span>gin assumptions applied only to the period b<span class=\"_ _0\"></span>eyond the f<span class=\"_ _0\"></span>ormal budge<span class=\"_ _0\"></span>ted period, with the value in use c<span class=\"_ _0\"></span>alculation based on an extr<span class=\"_ _0\"></span>apolation of the budg<span class=\"_ _0\"></span>eted cash flows fr<span class=\"_ _3\"></span>om year five. As a r<span class=\"_ _0\"></span>esult o<span class=\"_ _0\"></span>f this analysis, there is he<span class=\"_ _0\"></span>adroom o<span class=\"_ _0\"></span>f \u00a3337.6 million (2024: \u00a3452.4 million) in the Infras<span class=\"_ _0\"></span>tructur<span class=\"_ _0\"></span>e CGUs, \u00a3161.8 million (2024: \u00a3146.3 million) in the P<span class=\"_ _0\"></span>rivate Equity CG<span class=\"_ _0\"></span>Us and \u00a32.6<span class=\"_ gs8\"> </span>million in the FCM CG<span class=\"_ _0\"></span>Us and ther<span class=\"_ _0\"></span>efor<span class=\"_ _3\"></span>e no impairment has been r<span class=\"_ _0\"></span>ecognised. A sensitivity analysis was carrie<span class=\"_ _0\"></span>d out and the Gr<span class=\"_ _0\"></span>oup does not c<span class=\"_ _0\"></span>onsider that a re<span class=\"_ _0\"></span>asonably possible change in k<span class=\"_ _0\"></span>ey assumptions wo<span class=\"_ _0\"></span>uld reduc<span class=\"_ _0\"></span>e the rec<span class=\"_ _0\"></span>overable am<span class=\"_ _0\"></span>ount of the CGU<span class=\"_ _0\"></span>s to below their carryin<span class=\"_ _0\"></span>g value.<span class=\"_ _2d2\"> </span>1. <span class=\"_ _e\"> </span><span class=\"ff2\">As no r<span class=\"_ _0\"></span>evenue gro<span class=\"_ _0\"></span>wth assumptions have been applied to EIT and DIT be<span class=\"_ _0\"></span>yond the formal budg<span class=\"_ _0\"></span>eting process, th<span class=\"_ _0\"></span>e 5% change in </span>re<span class=\"_ _0\"></span>venue gro<span class=\"_ _0\"></span>wth has been applied to the for<span class=\"_ _0\"></span>ecasted cash flow<span class=\"_ _0\"></span>s. 2. <span class=\"_ _e\"> </span>The goodwill arising fr<span class=\"_ _0\"></span>om the acquisition of Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _0\"></span>e Capital is subject to f<span class=\"_ _0\"></span>oreign exchan<span class=\"_ _0\"></span>ge movements as it is deemed t<span class=\"_ _0\"></span>o be an Austr<span class=\"_ _0\"></span>alian dollar asset. 3. <span class=\"_ _e\"> </span>Using a pr<span class=\"_ _0\"></span>e-tax discount ra<span class=\"_ _0\"></span>te of 17.4% (Infrastru<span class=\"_ _0\"></span>cture), 18.3% (Priva<span class=\"_ _0\"></span>te Equity) and 21.5% (FCM) on pr<span class=\"_ _0\"></span>e-tax cash flows does no<span class=\"_ _0\"></span>t prod<span class=\"_ _0\"></span>uce a materially differ<span class=\"_ _0\"></span>ent re<span class=\"_ _0\"></span>sult.<span class=\"_ _2d2\"> </span>A sensitivity analysis was carrie<span class=\"_ _0\"></span>d out on the cust<span class=\"_ _0\"></span>omer contracts impairm<span class=\"_ _0\"></span>ent models at 31<span class=\"_ gs8\"> </span>Mar<span class=\"_ _0\"></span>ch 2025 to assess the impact o<span class=\"_ _0\"></span>f re<span class=\"_ _0\"></span>asonable plausible scenarios on bo<span class=\"_ _0\"></span>th the discount rat<span class=\"_ _0\"></span>e and re<span class=\"_ _0\"></span>venue gr<span class=\"_ _0\"></span>owth ra<span class=\"_ _0\"></span>tes on the Gr<span class=\"_ _0\"></span>oup\u2019s estimation by th<span class=\"_ _0\"></span>e stated per<span class=\"_ _0\"></span>centage<span class=\"_ _0\"></span>s:<span class=\"_ _2d2\"> </span><table class=\"s w1b0 h1f1\" id=\"_e0678507-ff9d-465e-8d5d-a09c076d48d4\"><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x6fe h26 y2b63 ff3 fs1 fc0 sc0 ls0 ws0\">Impact on statement of compr<span class=\"_ _0\"></span>ehensive income<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x63d h26 y2b64 ff3 fs1 fc0 sc0 ls0 ws0\">Infrastructur<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td class=\"t m1 x6ff h26 y2b65 ff3 fs1 fc0 sc0 ls0 ws0\">EIT<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x570 h26 y2b65 ff3 fs1 fc0 sc0 ls0 ws0\">DIT<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x700 h26 y2b65 ff3 fs1 fc0 sc0 ls0 ws0\">ARIF<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x6c0 h26 y2b66 ff3 fs1 fc0 sc0 ls0 ws0\">Capital<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td class=\"t m1 x701 h26 y2b67 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x702 h26 y2b67 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x43d h26 y2b67 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h26 y2b68 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 ha y2b69 ff2 fs7 fc2 sc0 ls0 ws0\">Impact o<span class=\"_ _0\"></span>f a change in discount r<span class=\"_ _0\"></span>ate assumptions </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x272 ha y2b6a ff2 fs7 fc2 sc0 ls0 ws0\">on the impairment loss r<span class=\"_ _3\"></span>ecognised:<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2b6b w1b1 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">+ 2%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x703 y2b6c we7 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(75)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x704 y2b6c we7 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(64)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x705 y2b6c w1b2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(325)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x706 y2b6c w6f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(464)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b6d w1b3 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">- 2%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x707 y2b6e w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">80<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x708 y2b6e w67 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">68<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x709 y2b6e w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70a y2b6e w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">148<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 ha y2b6f ff2 fs7 fc2 sc0 ls0 ws0\">Impact o<span class=\"_ _0\"></span>f a change in r<span class=\"_ _0\"></span>evenue gr<span class=\"_ _0\"></span>owth assumptions </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x250 y2b70 w1b4 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">on the impairment loss r<span class=\"_ _3\"></span>ecognised</div><div class=\"t m1 x70b h27 y2996 ff2 fsf fc2 sc0 ls0 ws0\">1<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x70c ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">:<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2b71 w1b1 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">+ 5%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70d y2b72 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">203<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70e y2b72 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">217<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70f y2b72 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x710 y2b72 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">420<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b73 w1b3 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">- 5%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x711 y2b74 w6f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(203)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x712 y2b74 w6f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(217)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x713 y2b74 w1b2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(558)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x714 y2b74 w6f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(978)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 hb y2b75 ff7 fs7 fc3 sc0 ls0 ws0\">No indicat<span class=\"_ _0\"></span>ors of impairment h<span class=\"_ _0\"></span>ave been identified f<span class=\"_ _0\"></span>or the r<span class=\"_ _0\"></span>emaining custom<span class=\"_ _0\"></span>er contracts a<span class=\"_ _0\"></span>cquired </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x272 hb y2b76 ff7 fs7 fc3 sc0 ls0 ws0\">at 31 Mar<span class=\"_ _0\"></span>ch 2025.<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td></tr></table>Goodwill<span class=\"_ _2d2\"> </span>The table below sh<span class=\"_ _0\"></span>ows the carrying amoun<span class=\"_ _0\"></span>t of goodwill.<span class=\"_ _2d2\"> </span><table class=\"s w1b5 h1f2\" id=\"_bb3fe18d-a0a1-44a3-8fd0-eb9abbe697a3\"><tr><td></td><td class=\"t m1 x715 h26 y2b77 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td></tr><tr><td></td><td class=\"t m1 x716 h26 y2b78 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td></tr><tr><td></td><td class=\"t m1 x716 h26 y2b79 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x250 y2b7a w1b6 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f Infrastru<span class=\"_ _0\"></span>cture C<span class=\"_ _0\"></span>apital</div><div class=\"t m1 x717 h27 y2a11 ff2 fsf fc2 sc0 ls0 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"t m1 x56d h9 y2b7b ff3 fs7 fc0 sc0 ls0 ws0\">10,610<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2b7c w18c h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f Downing\u2019s technolo<span class=\"_ _0\"></span>gy ventur<span class=\"_ _0\"></span>es business<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x718 y2b7d w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">6,537<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b7e w1b7 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f WHEB<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x719 y2b7e w4a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">91<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"t m1 x56d h9 y2b7f ff3 fs7 fc0 sc0 ls0 ws0\">17,238<span class=\"_ _2d2\"> </span></td></tr></table>Computer softwar<span class=\"_ _0\"></span>e The r<span class=\"_ _0\"></span>emaining element o<span class=\"_ _0\"></span>f intangible assets r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o capitalised sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e costs, which ar<span class=\"_ _0\"></span>e amortised ov<span class=\"_ _0\"></span>er four t<span class=\"_ _0\"></span>o five year<span class=\"_ _0\"></span>s. The amortisation char<span class=\"_ _0\"></span>ges abov<span class=\"_ _0\"></span>e are r<span class=\"_ _0\"></span>ecognised within administr<span class=\"_ _0\"></span>ative expenses in the s<span class=\"_ _0\"></span>tatement o<span class=\"_ _0\"></span>f comprehensiv<span class=\"_ _0\"></span>e income.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "14. Intangible assets<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Goodwill arises thr<span class=\"_ _3\"></span>ough business combinations an<span class=\"_ _0\"></span>d repr<span class=\"_ _0\"></span>esents the e<span class=\"_ _0\"></span>xcess o<span class=\"_ _0\"></span>f the cost of acquisition ov<span class=\"_ _0\"></span>er the Gr<span class=\"_ _0\"></span>oup\u2019s inter<span class=\"_ _0\"></span>est in the fair value o<span class=\"_ _0\"></span>f the identifiable assets, liabilitie<span class=\"_ _0\"></span>s and conting<span class=\"_ _0\"></span>ent liabilities of a busin<span class=\"_ _0\"></span>ess at the date o<span class=\"_ _0\"></span>f acquisition. Goodwill is r<span class=\"_ _0\"></span>ecognised as an asset and me<span class=\"_ _0\"></span>asured a<span class=\"_ _0\"></span>t cost less acc<span class=\"_ _0\"></span>umulated impairment loss<span class=\"_ _0\"></span>es. It is allocated to gr<span class=\"_ _0\"></span>oups of cash-gener<span class=\"_ _0\"></span>ating units (\u201cCGU<span class=\"_ _0\"></span>s\u201d), which repr<span class=\"_ _0\"></span>esent the lo<span class=\"_ _0\"></span>west level a<span class=\"_ _0\"></span>t which goodwill is monitor<span class=\"_ _0\"></span>ed f<span class=\"_ _0\"></span>or internal managemen<span class=\"_ _0\"></span>t purposes. CGUs ar<span class=\"_ _3\"></span>e identified as the smallest identifiable gr<span class=\"_ _0\"></span>oup of asse<span class=\"_ _0\"></span>ts that genera<span class=\"_ _0\"></span>te cash inflows th<span class=\"_ _0\"></span>at are lar<span class=\"_ _0\"></span>gely independent o<span class=\"_ _0\"></span>f the cash inflow<span class=\"_ _0\"></span>s from o<span class=\"_ _0\"></span>ther assets or gr<span class=\"_ _0\"></span>oups of assets, an<span class=\"_ _0\"></span>d are no lar<span class=\"_ _0\"></span>ger than the Gr<span class=\"_ _0\"></span>oup\u2019s operatin<span class=\"_ _0\"></span>g segments, as set o<span class=\"_ _0\"></span>ut in note 5.<span class=\"_ _2d2\"> </span>Intangible asse<span class=\"_ _0\"></span>ts in respec<span class=\"_ _0\"></span>t of cust<span class=\"_ _0\"></span>omer contrac<span class=\"_ _0\"></span>ts (acquired<span class=\"_ _0\"></span>) re<span class=\"_ _0\"></span>flect the fair value o<span class=\"_ _0\"></span>f the inve<span class=\"_ _0\"></span>stment management c<span class=\"_ _0\"></span>ontracts ob<span class=\"_ _0\"></span>tained, which is equal t<span class=\"_ _0\"></span>o the presen<span class=\"_ _0\"></span>t value of the earnings th<span class=\"_ _0\"></span>ey are e<span class=\"_ _0\"></span>xpected to gener<span class=\"_ _0\"></span>ate. This is on the b<span class=\"_ _0\"></span>asis that it is prob<span class=\"_ _0\"></span>able that futur<span class=\"_ _0\"></span>e economic bene<span class=\"_ _0\"></span>fits attribu<span class=\"_ _0\"></span>table to the inve<span class=\"_ _0\"></span>stment management c<span class=\"_ _0\"></span>ontracts will flo<span class=\"_ _0\"></span>w to the Gr<span class=\"_ _0\"></span>oup and the fair value o<span class=\"_ _0\"></span>f the intangible asse<span class=\"_ _0\"></span>t can be measur<span class=\"_ _0\"></span>ed reliably<span class=\"_ _0\"></span>. These intangible assets ar<span class=\"_ _0\"></span>e subsequ<span class=\"_ _0\"></span>ently carried at the amount initially r<span class=\"_ _3\"></span>ecognised less accum<span class=\"_ _0\"></span>ulated amortisation, which is calcula<span class=\"_ _0\"></span>ted using the str<span class=\"_ _0\"></span>aight-line me<span class=\"_ _0\"></span>thod over their es<span class=\"_ _0\"></span>timated usef<span class=\"_ _0\"></span>ul<span class=\"_ gs8\"> </span>lives. Comput<span class=\"_ _0\"></span>er softw<span class=\"_ _0\"></span>are (int<span class=\"_ _0\"></span>ernally generat<span class=\"_ _0\"></span>ed) r<span class=\"_ _0\"></span>epresen<span class=\"_ _0\"></span>ts softw<span class=\"_ _0\"></span>are licen<span class=\"_ _0\"></span>ces and developmen<span class=\"_ _0\"></span>t costs t<span class=\"_ _0\"></span>o bring sof<span class=\"_ _0\"></span>tware in<span class=\"_ _0\"></span>to use. Cos<span class=\"_ _0\"></span>ts associated with dev<span class=\"_ _0\"></span>eloping or maintaining comput<span class=\"_ _0\"></span>er sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e progr<span class=\"_ _0\"></span>ammes that do no<span class=\"_ _0\"></span>t meet the capitalisation crit<span class=\"_ _0\"></span>eria under IAS<span class=\"_ gs8\"> </span>38 ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>ecognised as an expense as inc<span class=\"_ _0\"></span>urred. Compu<span class=\"_ _0\"></span>ter sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e is carried at cost less accumula<span class=\"_ _0\"></span>ted amortisation.<span class=\"_ _2d2\"> </span>Amortisation is pr<span class=\"_ _3\"></span>ovided, wher<span class=\"_ _0\"></span>e material, at ra<span class=\"_ _0\"></span>tes calculat<span class=\"_ _0\"></span>ed to write off th<span class=\"_ _0\"></span>e cost, less<span class=\"_ gs8\"> </span>estimat<span class=\"_ _0\"></span>ed re<span class=\"_ _0\"></span>sidual value, of e<span class=\"_ _0\"></span>ach asset evenly u<span class=\"_ _0\"></span>sing a straight<span class=\"_ _0\"></span>-line method ov<span class=\"_ _0\"></span>er its<span class=\"_ gs8\"> </span>estimat<span class=\"_ _0\"></span>ed<span class=\"_ gs8\"> </span>useful lif<span class=\"_ _0\"></span>e (char<span class=\"_ _0\"></span>ged throu<span class=\"_ _0\"></span>gh administrativ<span class=\"_ _0\"></span>e expenses) as f<span class=\"_ _0\"></span>ollows: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Customer con<span class=\"_ _0\"></span>tracts ov<span class=\"_ _0\"></span>er the remainin<span class=\"_ _0\"></span>g term of inv<span class=\"_ _0\"></span>estment managemen<span class=\"_ _0\"></span>t contract</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Brands ov<span class=\"_ _0\"></span>er three y<span class=\"_ _0\"></span>ears</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Computer so<span class=\"_ _0\"></span>ftwar<span class=\"_ _0\"></span>e over f<span class=\"_ _0\"></span>our to five y<span class=\"_ _0\"></span>ears<span class=\"_ _2d2\"> </span></span>The carrying valu<span class=\"_ _0\"></span>es of cust<span class=\"_ _0\"></span>omer contra<span class=\"_ _0\"></span>cts (acquir<span class=\"_ _0\"></span>ed), brands (ac<span class=\"_ _0\"></span>quired) an<span class=\"_ _0\"></span>d computer sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e (internally gener<span class=\"_ _0\"></span>ated) ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>eviewed f<span class=\"_ _0\"></span>or impairment when ev<span class=\"_ _0\"></span>ents or changes in cir<span class=\"_ _0\"></span>cumstances indica<span class=\"_ _0\"></span>te that the carrying v<span class=\"_ _0\"></span>alue may not be r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable. If any su<span class=\"_ _0\"></span>ch indication exis<span class=\"_ _0\"></span>ts, the rec<span class=\"_ _0\"></span>overable am<span class=\"_ _0\"></span>ount of the asse<span class=\"_ _0\"></span>t is estimated in or<span class=\"_ _0\"></span>der to det<span class=\"_ _0\"></span>ermine the exten<span class=\"_ _0\"></span>t of the impairment loss (if<span class=\"_ gs8\"> </span>an<span class=\"_ _0\"></span>y). Wher<span class=\"_ _0\"></span>e the asset does no<span class=\"_ _0\"></span>t genera<span class=\"_ _0\"></span>te cash flows that ar<span class=\"_ _0\"></span>e independent fr<span class=\"_ _0\"></span>om other asse<span class=\"_ _0\"></span>ts, the Gr<span class=\"_ _0\"></span>oup estimates the r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount of the cash-gener<span class=\"_ _0\"></span>ating unit (\u201cCGU\u201d) to which th<span class=\"_ _0\"></span>e asset belongs. R<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount is the higher of f<span class=\"_ _0\"></span>air value less costs o<span class=\"_ _0\"></span>f disposal and value in use. If the r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount of an asse<span class=\"_ _0\"></span>t is estimat<span class=\"_ _0\"></span>ed to be less than its carrying amo<span class=\"_ _0\"></span>unt, the carrying amount o<span class=\"_ _0\"></span>f the asset is r<span class=\"_ _0\"></span>educed t<span class=\"_ _0\"></span>o its r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount. An impairment lo<span class=\"_ _0\"></span>ss is<span class=\"_ gs8\"> </span>reco<span class=\"_ _0\"></span>gnised as an expense in the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive income imm<span class=\"_ _0\"></span>ediately.<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>or assets ex<span class=\"_ _0\"></span>cluding goodwill, an assessment is ma<span class=\"_ _0\"></span>de at each r<span class=\"_ _0\"></span>eporting date t<span class=\"_ _0\"></span>o determine whether ther<span class=\"_ _3\"></span>e is an indication that pr<span class=\"_ _0\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairmen<span class=\"_ _0\"></span>t losses no longer exis<span class=\"_ _0\"></span>t or hav<span class=\"_ _0\"></span>e decreas<span class=\"_ _0\"></span>ed. If such indication exists, th<span class=\"_ _0\"></span>e Group e<span class=\"_ _0\"></span>stimates the asse<span class=\"_ _0\"></span>t\u2019s or CGU\u2019s r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount. A pr<span class=\"_ _0\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairment lo<span class=\"_ _0\"></span>ss is rev<span class=\"_ _0\"></span>ersed only if ther<span class=\"_ _0\"></span>e has been a chang<span class=\"_ _0\"></span>e in the assumptions re<span class=\"_ _0\"></span>gardin<span class=\"_ _0\"></span>g the performance o<span class=\"_ _0\"></span>f the assets us<span class=\"_ _0\"></span>ed to determin<span class=\"_ _0\"></span>e the reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t since the last impairment loss w<span class=\"_ _0\"></span>as rec<span class=\"_ _0\"></span>ognised. The r<span class=\"_ _0\"></span>eversal is limit<span class=\"_ _0\"></span>ed so that the carrying amo<span class=\"_ _0\"></span>unt of the asset doe<span class=\"_ _0\"></span>s not ex<span class=\"_ _0\"></span>ceed its r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount, nor e<span class=\"_ _0\"></span>xceed the carryin<span class=\"_ _0\"></span>g amount that would h<span class=\"_ _0\"></span>ave been det<span class=\"_ _0\"></span>ermined, net of amortisation, had n<span class=\"_ _0\"></span>o impairment loss been r<span class=\"_ _0\"></span>ecognised f<span class=\"_ _0\"></span>or the asset in prior ye<span class=\"_ _0\"></span>ars. A r<span class=\"_ _0\"></span>eversal is r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of compr<span class=\"_ _3\"></span>ehensive income immedia<span class=\"_ _0\"></span>tely.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup is r<span class=\"_ _0\"></span>equired t<span class=\"_ _0\"></span>o test, on an annual b<span class=\"_ _0\"></span>asis, whether goodwill has su<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ed any impairment by e<span class=\"_ _0\"></span>stimating the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount of th<span class=\"_ _0\"></span>e CGU or gro<span class=\"_ _0\"></span>up of CGUs the g<span class=\"_ _0\"></span>oodwill is allocate<span class=\"_ _0\"></span>d to. Any impairment is r<span class=\"_ _3\"></span>ecognised immediately in th<span class=\"_ _0\"></span>e statement o<span class=\"_ _0\"></span>f compreh<span class=\"_ _0\"></span>ensive income and is no<span class=\"_ _0\"></span>t subsequen<span class=\"_ _0\"></span>tly rev<span class=\"_ _0\"></span>ersed. On disposal o<span class=\"_ _0\"></span>f a subsidiary<span class=\"_ _0\"></span>, associate or jointly contr<span class=\"_ _0\"></span>olled entity<span class=\"_ _0\"></span>, the at<span class=\"_ _0\"></span>tributable amount o<span class=\"_ _0\"></span>f goodwill is included in the det<span class=\"_ _0\"></span>ermination of the pr<span class=\"_ _0\"></span>ofit or loss on disposal.<span class=\"_ _2d2\"> </span>The gain or lo<span class=\"_ _0\"></span>ss arising on the disposal or r<span class=\"_ _0\"></span>etirem<span class=\"_ _0\"></span>ent of an asset is de<span class=\"_ _0\"></span>termined as the diff<span class=\"_ _0\"></span>erence b<span class=\"_ _0\"></span>etween the sales pr<span class=\"_ _0\"></span>oceeds and the c<span class=\"_ _0\"></span>arrying amount of the ass<span class=\"_ _0\"></span>et and is r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of compr<span class=\"_ _3\"></span>ehensive income.<span class=\"_ _2d2\"> </span>Ke<span class=\"_ _0\"></span>y judgements:<span class=\"_ _2d2\"> </span>Impairment and r<span class=\"_ _3\"></span>eversal o<span class=\"_ _0\"></span>f impairment of in<span class=\"_ _0\"></span>tangible assets<span class=\"_ _2d2\"> </span>Cus<span class=\"_ _0\"></span>tomer contr<span class=\"_ _0\"></span>acts<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>or intangible assets with finite u<span class=\"_ _0\"></span>seful lives, an asse<span class=\"_ _0\"></span>ssment is made at each r<span class=\"_ _3\"></span>eporting date as to whe<span class=\"_ _0\"></span>ther there is an<span class=\"_ _0\"></span>y indication that an asset in u<span class=\"_ _0\"></span>se may be impair<span class=\"_ _0\"></span>ed or that a pr<span class=\"_ _0\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairment char<span class=\"_ _0\"></span>ge may be r<span class=\"_ _3\"></span>eversed. Th<span class=\"_ _0\"></span>ere is significant mana<span class=\"_ _0\"></span>gement judgemen<span class=\"_ _0\"></span>t in determinin<span class=\"_ _0\"></span>g the appropriat<span class=\"_ _0\"></span>e internal and ext<span class=\"_ _0\"></span>ernal factor<span class=\"_ _0\"></span>s to consider<span class=\"_ _3\"></span>. The G<span class=\"_ _0\"></span>roup r<span class=\"_ _0\"></span>eviewed the intan<span class=\"_ _0\"></span>gible assets at 30 September 2024 an<span class=\"_ _0\"></span>d concluded ther<span class=\"_ _0\"></span>e were in<span class=\"_ _0\"></span>dicators of impairmen<span class=\"_ _0\"></span>t for the cu<span class=\"_ _0\"></span>stomer contr<span class=\"_ _0\"></span>acts acquir<span class=\"_ _0\"></span>ed in Infrastr<span class=\"_ _0\"></span>uctur<span class=\"_ _0\"></span>e Capital (2024: indicator<span class=\"_ _0\"></span>s of impairmen<span class=\"_ _0\"></span>t for cus<span class=\"_ _0\"></span>tomer contr<span class=\"_ _0\"></span>acts acquir<span class=\"_ _0\"></span>ed in Downing and Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _3\"></span>e Capital). This assessment w<span class=\"_ _0\"></span>as revie<span class=\"_ _0\"></span>wed at 31 Mar<span class=\"_ _0\"></span>ch 2025 and the Gr<span class=\"_ _0\"></span>oup concluded that the c<span class=\"_ _0\"></span>onditions leading t<span class=\"_ _0\"></span>o the impairment had impr<span class=\"_ _0\"></span>oved and the impairm<span class=\"_ _0\"></span>ent loss r<span class=\"_ _0\"></span>ecognised in H1 FY25 should be partly r<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span>sed. Further e<span class=\"_ _0\"></span>xplanation is pro<span class=\"_ _0\"></span>vided in the note belo<span class=\"_ _0\"></span>w. Identification o<span class=\"_ _0\"></span>f the r<span class=\"_ _0\"></span>elevant cash-gen<span class=\"_ _0\"></span>erating unit (\u201cCG<span class=\"_ _0\"></span>U\u201d) for impairmen<span class=\"_ _0\"></span>t testing<span class=\"_ _2d2\"> </span>Goodwill<span class=\"_ _2d2\"> </span>Significant manag<span class=\"_ _0\"></span>ement judgement is r<span class=\"_ _3\"></span>equired t<span class=\"_ _0\"></span>o determine the appr<span class=\"_ _0\"></span>opriate CGU or gr<span class=\"_ _3\"></span>oup of CG<span class=\"_ _0\"></span>Us that ar<span class=\"_ _0\"></span>e expected t<span class=\"_ _0\"></span>o benefit fr<span class=\"_ _0\"></span>om the syner<span class=\"_ _0\"></span>gies of the acquisition in or<span class=\"_ _0\"></span>der to determin<span class=\"_ _0\"></span>e the reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t and carrying amount o<span class=\"_ _0\"></span>f a CGU. Estimation uncertainty:<span class=\"_ _2d2\"> </span>Rec<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>able amount of in<span class=\"_ _0\"></span>tangible assets<span class=\"_ _2d2\"> </span>Cus<span class=\"_ _0\"></span>tomer contr<span class=\"_ _0\"></span>acts<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup r<span class=\"_ _0\"></span>eviewed the int<span class=\"_ _0\"></span>angible assets at 30 Septemb<span class=\"_ _0\"></span>er 2024 and identified indicator<span class=\"_ _0\"></span>s of impairment in r<span class=\"_ _0\"></span>elation to the cu<span class=\"_ _0\"></span>stomer contr<span class=\"_ _0\"></span>acts acquir<span class=\"_ _0\"></span>ed thr<span class=\"_ _0\"></span>ough Infrastr<span class=\"_ _0\"></span>uctur<span class=\"_ _0\"></span>e Capital. As a r<span class=\"_ _0\"></span>esult, an impairment loss w<span class=\"_ _0\"></span>as rec<span class=\"_ _0\"></span>ognised re<span class=\"_ _0\"></span>flecting the r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount o<span class=\"_ _0\"></span>f the assets at that time. A<span class=\"_ _3\"></span>t 31 March 2025, this ass<span class=\"_ _0\"></span>essment was r<span class=\"_ _0\"></span>evisited. Internal r<span class=\"_ _3\"></span>eporting pro<span class=\"_ _0\"></span>vided evidence that the econ<span class=\"_ _0\"></span>omic performance o<span class=\"_ _0\"></span>f the cust<span class=\"_ _0\"></span>omer contr<span class=\"_ _0\"></span>acts was expect<span class=\"_ _0\"></span>ed to ex<span class=\"_ _0\"></span>ceed pre<span class=\"_ _0\"></span>vious for<span class=\"_ _3\"></span>ecasts. Consequen<span class=\"_ _0\"></span>tly, the Gr<span class=\"_ _3\"></span>oup reass<span class=\"_ _0\"></span>essed the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount of th<span class=\"_ _0\"></span>e assets and determin<span class=\"_ _0\"></span>ed that the conditions leadin<span class=\"_ _0\"></span>g to the impairment had impr<span class=\"_ _3\"></span>oved. In line with IAS 36, the pr<span class=\"_ _3\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairment loss has been r<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span>sed to the exten<span class=\"_ _0\"></span>t that the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount no longer support<span class=\"_ _0\"></span>s the impairment. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount was det<span class=\"_ _0\"></span>ermined using a value in use c<span class=\"_ _0\"></span>alculation based on a discount<span class=\"_ _0\"></span>ed cash flow (\u201cDCF\u201d) model deriv<span class=\"_ _0\"></span>ed from the Gr<span class=\"_ _3\"></span>oup\u2019s five year plan. This model ex<span class=\"_ _0\"></span>cludes the impact o<span class=\"_ _0\"></span>f restr<span class=\"_ _0\"></span>ucturing activities no<span class=\"_ _0\"></span>t yet commit<span class=\"_ _0\"></span>ted to or significan<span class=\"_ _0\"></span>t futur<span class=\"_ _3\"></span>e investment<span class=\"_ _0\"></span>s that will enhance the perf<span class=\"_ _0\"></span>ormance of the c<span class=\"_ _0\"></span>ustomer contr<span class=\"_ _0\"></span>acts. Al<span class=\"_ _0\"></span>though fair value le<span class=\"_ _0\"></span>ss costs of disposal w<span class=\"_ _0\"></span>as considere<span class=\"_ _0\"></span>d, it could not be det<span class=\"_ _0\"></span>ermined reliably<span class=\"_ _0\"></span>. The r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount is sensitive t<span class=\"_ _0\"></span>o key assumptions, inclu<span class=\"_ _0\"></span>ding the discount r<span class=\"_ _0\"></span>ate, expect<span class=\"_ _0\"></span>ed cash flows an<span class=\"_ _0\"></span>d growth r<span class=\"_ _0\"></span>ates us<span class=\"_ _0\"></span>ed for extr<span class=\"_ _0\"></span>apolation purposes. The k<span class=\"_ _0\"></span>ey assumptions use<span class=\"_ _0\"></span>d to determin<span class=\"_ _0\"></span>e the reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t of the cust<span class=\"_ _0\"></span>omer contra<span class=\"_ _0\"></span>cts, including a sensitivity analysis, ar<span class=\"_ _0\"></span>e disclosed and further e<span class=\"_ _0\"></span>xplained in the note belo<span class=\"_ _0\"></span>w.<span class=\"_ _2d2\"> </span>Goodwill<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup is r<span class=\"_ _0\"></span>equired t<span class=\"_ _0\"></span>o test, on an annual b<span class=\"_ _0\"></span>asis, whether goodwill has su<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ed any impairment. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount is determine<span class=\"_ _0\"></span>d based on value in use calcula<span class=\"_ _0\"></span>tions using a DCF model. T<span class=\"_ _0\"></span>he cash flows ar<span class=\"_ _0\"></span>e derived fr<span class=\"_ _0\"></span>om the Gr<span class=\"_ _0\"></span>oup\u2019s five year plan and do no<span class=\"_ _0\"></span>t include r<span class=\"_ _0\"></span>estruct<span class=\"_ _0\"></span>uring activities that the Gr<span class=\"_ _3\"></span>oup is not ye<span class=\"_ _0\"></span>t committed t<span class=\"_ _0\"></span>o or significant futur<span class=\"_ _3\"></span>e inve<span class=\"_ _0\"></span>stments that will enhanc<span class=\"_ _0\"></span>e the performance o<span class=\"_ _0\"></span>f the assets o<span class=\"_ _0\"></span>f the CGU being tes<span class=\"_ _0\"></span>ted. The r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount is sensitiv<span class=\"_ _0\"></span>e to the discount r<span class=\"_ _0\"></span>ate used f<span class=\"_ _3\"></span>or the DCF model as well as the expect<span class=\"_ _0\"></span>ed cash flows and gr<span class=\"_ _0\"></span>owth ra<span class=\"_ _0\"></span>tes used f<span class=\"_ _0\"></span>or extrapola<span class=\"_ _0\"></span>tion purposes. The k<span class=\"_ _0\"></span>ey assumptions used t<span class=\"_ _0\"></span>o determine the r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount f<span class=\"_ _0\"></span>or the diff<span class=\"_ _0\"></span>erent C<span class=\"_ _0\"></span>GUs, including a<span class=\"_ gs8\"> </span>sensitivity analysis, ar<span class=\"_ _0\"></span>e disclosed and furth<span class=\"_ _0\"></span>er explained in the not<span class=\"_ _0\"></span>e below.<span class=\"_ _2d2\"> </span><table class=\"s w181 h1ec\" id=\"_a6777804-459d-43e6-9dfe-c67161ccb7e5\"><tr><td></td><td></td><td></td><td class=\"c n x636 y2b1f we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x637 y2b20 we1 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m1 x638 h26 y2b21 ff3 fs1 fc0 sc0 ls0 ws0\">Computer </td><td></td><td class=\"t m1 x639 h26 y2b22 ff3 fs1 fc0 sc0 ls0 ws0\">Customer </td><td></td><td></td><td class=\"t m1 x63a h2 y2b23 ff2 fs1 fc2 sc0 ls0 ws0\">Computer </td><td class=\"t m1 x63b h2 y2b24 ff2 fs1 fc2 sc0 ls0 ws0\">Cust<span class=\"_ _0\"></span>omer </td><td></td><td></td></tr><tr><td></td><td class=\"t m1 x63c h26 y2b25 ff3 fs1 fc0 sc0 ls0 ws0\">softwar<span class=\"_ _0\"></span>e </td><td class=\"t m1 x63d h26 y2b25 ff3 fs1 fc0 sc0 ls0 ws0\">Brands<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x63e h26 y2b26 ff3 fs1 fc0 sc0 ls0 ws0\">contracts </td><td class=\"t m1 x63f h26 y2b26 ff3 fs1 fc0 sc0 ls0 ws0\">Goodwill </td><td class=\"t m1 x440 h26 y2b26 ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x640 h2 y2b27 ff2 fs1 fc2 sc0 ls0 ws0\">sof<span class=\"_ _0\"></span>tware </td><td class=\"t m1 x2eb h2 y2b28 ff2 fs1 fc2 sc0 ls0 ws0\">contr<span class=\"_ _0\"></span>acts </td><td class=\"t m1 x606 h2 y2b28 ff2 fs1 fc2 sc0 ls0 ws0\">Goodwill </td><td class=\"t m1 x24d h2 y2b28 ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m1 x641 h26 y2b29 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x444 h26 y2b29 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x445 h26 y2b2a ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x43f h26 y2b2a ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x440 h26 y2b2a ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fd h2 y2b2b ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fe h2 y2b2c ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24c h2 y2b2c ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2b2c ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2b2d ff3 fs7 fc0 sc0 ls0 ws0\">Cost<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2ad6 w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x642 y2ad7 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">668<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x643 y2ad7 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x644 y2ad7 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">52,140<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x645 y2ad7 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">17,872<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x646 y2ad7 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">70,680<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x647 y2ad6 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">663<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ab y2ad6 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">47,035<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x648 y2ad6 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">18,426<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x649 y2ad6 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">66,124<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29dd w17a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64a y299d w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">533<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64b y299d w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64c y299d w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,125<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64d y299d w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64e y299d w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,658<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64f y29dd w40 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x650 y29dd w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x651 y29dd w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x652 y29dd w38 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b2e w182 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Business c<span class=\"_ _0\"></span>ombinations (see not<span class=\"_ _0\"></span>e 31)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x653 y2b2e w95 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x654 y2b2e w69 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">161<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x655 y2b2e w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,051<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x656 y2b2e w51 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">91<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x657 y2b2e w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,303<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x370 y2b2f w8a h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x658 y2b2f w4d h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">6,422<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x659 y2b2f w45 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65a y2b2f we2 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">6,422<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29de w17e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Disposals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65b y299f w6f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(466)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65c y299f w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65d y299f w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65e y299f w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65f y299f w6f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(466)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x660 y29de w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x661 y29de w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x662 y29de w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x663 y29de w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29df w17b h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change mo<span class=\"_ _0\"></span>vement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x664 y297c w17c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x665 y297c w95 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x666 y297c w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1,722)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x667 y297c w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(725)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x668 y297c w7f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(2,448)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x669 y29df w45 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66a y297c w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,317)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66b y297c w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(554)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66c y297c w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,871)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b30 wde h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y2b30 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">734<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66e y2b30 w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">161<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66f y2b30 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">52,594<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x670 y2b30 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">17,238<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x671 y2b30 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">70,727<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x672 y2b31 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">668<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x673 y2b31 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">52,140<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x674 y2b31 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">17,872<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x675 y2b31 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">70,680<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h9 y2b32 ff3 fs7 fc0 sc0 ls0 ws0\">Amortisation/impairment<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y29a3 w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x642 y29a4 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">528<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x643 y29a4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x676 y29a4 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">8,788<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x677 y29a4 w7c h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x678 y29a4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">9,316<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x679 y29a3 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">477<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67a y29a3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,736<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67b y29a3 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67c y29a3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,213<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a5 w183 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Char<span class=\"_ _0\"></span>ge f<span class=\"_ _0\"></span>or the year<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x585 y29a6 w67 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">37<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67d y29a6 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67e y29a6 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,930<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67f y29a6 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x680 y29a6 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,967<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x681 y29a5 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">51<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x682 y29a5 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,211<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x38f y29a5 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x683 y29a5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,262<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e3 w184 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Impairment<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x684 y29e4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x685 y29e4 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x686 y29e4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">9,275<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x687 y29e4 w7c h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x688 y29e4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">9,275<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x39f y29e3 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x689 y29e3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,895<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68a y29e3 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68b y29e3 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,895<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a9 w185 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Re<span class=\"_ _0\"></span>versal of impairm<span class=\"_ _0\"></span>ent<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68c y2891 w95 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68d y2891 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68e y2891 w71 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(2,930)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68f y2891 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x690 y2891 w3c h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(2,930)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x691 y29a9 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x692 y29a9 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x693 y29a9 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x694 y29a9 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w17e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Disposals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65b y29b4 w6f h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(466)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65c y29b4 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65d y29b4 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65e y29b4 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65f y29b4 w6f h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(466)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x660 y29b5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x661 y29b5 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x662 y29b5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x663 y29b5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e9 w17b h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change mo<span class=\"_ _0\"></span>vement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x695 y29e8 w40 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x696 y29e8 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x697 y29e8 w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(802)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x698 y29e8 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x699 y29e8 w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(800)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3a9 y29e9 w8a h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69a y29e8 w9e h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(54)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69b y29e9 w45 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69c y29e8 w15d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(54)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2895 wde h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y2895 w69 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">101<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69d y2895 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69e y2895 w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">17,261<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69f y2895 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a0 y2895 w48 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">17,362<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a1 y2896 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">528<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a2 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">8,788<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3ab y2896 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a3 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">9,316<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 w180 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">Net book value at end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64a y2897 w44 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">633<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a4 y2897 w69 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">161<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a5 y2897 w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">35,333<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a6 y2897 w47 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">17,238<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a7 y2897 w48 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">53,365<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a8 y2898 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">140<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a9 y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">43,352<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6aa y2898 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">17,872<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ab y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">61,364<span class=\"_ _2d2\"> </span></div></td></tr></table>In September 2024, the G<span class=\"_ _0\"></span>roup comple<span class=\"_ _0\"></span>ted the acquisition o<span class=\"_ _0\"></span>f the Healthcar<span class=\"_ _0\"></span>e shar<span class=\"_ _0\"></span>e class of Thames V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>es VC<span class=\"_ _0\"></span>T 2 plc. This was account<span class=\"_ _0\"></span>ed for as the a<span class=\"_ _0\"></span>cquisition of a contr<span class=\"_ _0\"></span>act under IAS<span class=\"_ gs8\"> </span>38 as no sub<span class=\"_ _0\"></span>stantive pr<span class=\"_ _0\"></span>ocesses wer<span class=\"_ _3\"></span>e acquired an<span class=\"_ _0\"></span>d theref<span class=\"_ _3\"></span>ore it does no<span class=\"_ _0\"></span>t constitut<span class=\"_ _0\"></span>e a business under IFR<span class=\"_ _0\"></span>S 3 (see not<span class=\"_ _0\"></span>e 31). The Gr<span class=\"_ _0\"></span>oup paid \u00a3869,000 in cash plus ther<span class=\"_ _0\"></span>e is a further conting<span class=\"_ _0\"></span>ent payment with an expec<span class=\"_ _0\"></span>ted fair value o<span class=\"_ _0\"></span>f \u00a3256,000 which will be payable in cash ov<span class=\"_ _0\"></span>er a thr<span class=\"_ _0\"></span>ee year period conditional on achie<span class=\"_ _0\"></span>ving certain AUM tar<span class=\"_ _0\"></span>gets. Th<span class=\"_ _0\"></span>e contingent paym<span class=\"_ _0\"></span>ent is r<span class=\"_ _0\"></span>ecognised as contin<span class=\"_ _0\"></span>gent considera<span class=\"_ _0\"></span>tion within acquisition-rela<span class=\"_ _0\"></span>ted liabilities (see no<span class=\"_ _0\"></span>te 23). In Mar<span class=\"_ _0\"></span>ch 2025, the Gr<span class=\"_ _0\"></span>oup completed the ac<span class=\"_ _0\"></span>quisition of WHEB (see no<span class=\"_ _0\"></span>te 31). The Gr<span class=\"_ _0\"></span>oup determin<span class=\"_ _0\"></span>ed that it has acquir<span class=\"_ _0\"></span>ed a business as the ac<span class=\"_ _0\"></span>quired se<span class=\"_ _0\"></span>t of activities and asse<span class=\"_ _0\"></span>ts include an input and a subs<span class=\"_ _0\"></span>tantive pr<span class=\"_ _0\"></span>ocess that to<span class=\"_ _0\"></span>gether significantly con<span class=\"_ _0\"></span>tribute to the ability t<span class=\"_ _0\"></span>o crea<span class=\"_ _0\"></span>te outputs.<span class=\"_ _2d2\"> </span>Impairment of intangible assets (customer contr<span class=\"_ _0\"></span>acts) The fair valu<span class=\"_ _0\"></span>e of the identifiable asse<span class=\"_ _0\"></span>ts and liabilities on acquisition of Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _3\"></span>e Capital included intan<span class=\"_ _0\"></span>gible assets (cust<span class=\"_ _0\"></span>omer contract<span class=\"_ _0\"></span>s) for the thr<span class=\"_ _3\"></span>ee main Funds mana<span class=\"_ _0\"></span>ged by the acquir<span class=\"_ _0\"></span>ed business, namely D<span class=\"_ _0\"></span>iversified Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _0\"></span>e T<span class=\"_ _3\"></span>rus<span class=\"_ _0\"></span>t (\u201cDIT\u201d), Energy In<span class=\"_ _0\"></span>frastructur<span class=\"_ _3\"></span>e T<span class=\"_ _3\"></span>rus<span class=\"_ _0\"></span>t (\u201cEIT\u201d) and Australian R<span class=\"_ _0\"></span>enewables Inc<span class=\"_ _0\"></span>ome Fund (\u201c<span class=\"_ _0\"></span>ARIF\u201d). These ar<span class=\"_ _0\"></span>e unlisted unit trus<span class=\"_ _0\"></span>ts in Austr<span class=\"_ _0\"></span>alia wher<span class=\"_ _0\"></span>e the unit holders ar<span class=\"_ _0\"></span>e largely super<span class=\"_ _0\"></span>annuation fund<span class=\"_ _0\"></span>s. The unit holders ha<span class=\"_ _0\"></span>ve r<span class=\"_ _0\"></span>edemption windows available t<span class=\"_ _0\"></span>o them acr<span class=\"_ _0\"></span>oss the three F<span class=\"_ _3\"></span>unds at five ye<span class=\"_ _0\"></span>ar intervals which commenced in J<span class=\"_ _0\"></span>uly 2024 for DIT<span class=\"_ _3\"></span>, follo<span class=\"_ _0\"></span>wed by EIT in July 2025 and ARIF in J<span class=\"_ _0\"></span>uly 2028. A<span class=\"_ _0\"></span>fter th<span class=\"_ _0\"></span>e redemption windo<span class=\"_ _0\"></span>w closes, the F<span class=\"_ _0\"></span>und has thre<span class=\"_ _0\"></span>e years to g<span class=\"_ _0\"></span>enerate s<span class=\"_ _0\"></span>ufficient liquidity thr<span class=\"_ _0\"></span>ough r<span class=\"_ _0\"></span>ealisations or secondary sale<span class=\"_ _0\"></span>s of the units.<span class=\"_ _2d2\"> </span>The r<span class=\"_ _0\"></span>edemption window closed f<span class=\"_ _3\"></span>or DIT in September 2024. A level o<span class=\"_ _0\"></span>f redemptions w<span class=\"_ _0\"></span>as modelled int<span class=\"_ _0\"></span>o the customer con<span class=\"_ _0\"></span>tract valua<span class=\"_ _0\"></span>tions as part of the acco<span class=\"_ _0\"></span>unting for th<span class=\"_ _0\"></span>e original acquisition, but a<span class=\"_ _0\"></span>ctual r<span class=\"_ _0\"></span>edemptions have been higher than an<span class=\"_ _0\"></span>ticipated becau<span class=\"_ _0\"></span>se of r<span class=\"_ _0\"></span>ecent consolida<span class=\"_ _0\"></span>tion in the Australian s<span class=\"_ _0\"></span>uperannuation mark<span class=\"_ _0\"></span>et. This has ther<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ore led t<span class=\"_ _0\"></span>o the Gr<span class=\"_ _0\"></span>oup r<span class=\"_ _0\"></span>eassessing the use<span class=\"_ _0\"></span>ful life o<span class=\"_ _0\"></span>f the Fun<span class=\"_ _0\"></span>d. The Gr<span class=\"_ _0\"></span>oup expects to be in a similar position f<span class=\"_ _3\"></span>or EIT when its r<span class=\"_ _0\"></span>edemption window opens in a ye<span class=\"_ _0\"></span>ar\u2019s time and has ther<span class=\"_ _0\"></span>efor<span class=\"_ _3\"></span>e also re<span class=\"_ _0\"></span>assessed the use<span class=\"_ _0\"></span>ful life o<span class=\"_ _0\"></span>f this Fund. Cons<span class=\"_ _0\"></span>equently<span class=\"_ _0\"></span>, the Gr<span class=\"_ _0\"></span>oup conducte<span class=\"_ _0\"></span>d an impairment re<span class=\"_ _0\"></span>view. The<span class=\"_ gs8\"> </span>r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount was es<span class=\"_ _0\"></span>timated based on its v<span class=\"_ _0\"></span>alue in use using a five y<span class=\"_ _0\"></span>ear for<span class=\"_ _3\"></span>ecast extr<span class=\"_ _0\"></span>apolated over th<span class=\"_ _0\"></span>e useful lif<span class=\"_ _0\"></span>e exclu<span class=\"_ _0\"></span>ding performance f<span class=\"_ _3\"></span>ees as these wer<span class=\"_ _0\"></span>e uncertain and discussions with in<span class=\"_ _0\"></span>vestor<span class=\"_ _0\"></span>s had not beg<span class=\"_ _0\"></span>un. The EIT and DIT value in use include<span class=\"_ _0\"></span>s cash flow f<span class=\"_ _0\"></span>orecas<span class=\"_ _0\"></span>ts only for the r<span class=\"_ _0\"></span>emaining use<span class=\"_ _0\"></span>ful lives. The Gr<span class=\"_ _0\"></span>oup r<span class=\"_ _0\"></span>ecognised an impairment lo<span class=\"_ _0\"></span>ss of \u00a39,275,000 in the Half<span class=\"_ _0\"></span>-year Report f<span class=\"_ _3\"></span>or the<span class=\"_ gs8\"> </span>six months ended 30 September 2024. <div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs256\">Brands<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs257\">The table below sh<span class=\"_ _0\"></span>ows the net book valu<span class=\"_ _0\"></span>e assigned to each componen<span class=\"_ _0\"></span>t of brand<span class=\"_ _0\"></span>s and the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs258\">r<span class=\"_ _0\"></span>emaining amortisation period.<span class=\"_ _2d2\"> </span></div><div class=\"gs259\"><table class=\"s w186 h1ed\" id=\"_8cf59b79-2d70-42c3-9814-3b0d3ab948f4\"><tr><td></td><td class=\"t m1 x2f8 h2 y2b33 ff2 fs1 fc2 sc0 ls0 ws0\">Remaining </td><td class=\"t m1 x6ac h26 y2b34 ff3 fs1 fc0 sc0 ls0 ws0\">Carrying </td></tr><tr><td></td><td class=\"t m1 x6ad h2 y2b35 ff2 fs1 fc2 sc0 ls0 ws0\">amortisation </td><td class=\"t m1 x6ae h26 y2b36 ff3 fs1 fc0 sc0 ls0 ws0\">value </td></tr><tr><td></td><td class=\"t m1 x58b h2 y2b37 ff2 fs1 fc2 sc0 ls0 ws0\">period<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h26 y2b38 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2b39 w187 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f WHEB (see not<span class=\"_ _0\"></span>e 31)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6af y2b3a w188 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">3 year<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b0 y2b39 w44 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">161<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m1 x6b1 h9 y2b3b ff3 fs7 fc0 sc0 ls0 ws0\">161<span class=\"_ _2d2\"> </span></td></tr></table></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs25a\">Customer contracts </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs25b\">The table below sh<span class=\"_ _0\"></span>ows the net book valu<span class=\"_ _0\"></span>e assigned to each componen<span class=\"_ _0\"></span>t of cust<span class=\"_ _0\"></span>omer contrac<span class=\"_ _0\"></span>ts </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs25c\">and the r<span class=\"_ _0\"></span>emaining amortisation period.<span class=\"_ _2d2\"> </span></div><div class=\"gs25d\"><table class=\"s w189 h1ee\" id=\"_1ced4ba8-efeb-4e4a-ace9-d802d781a7e3\"><tr><td></td><td class=\"t m1 x2f8 h2 y2b3c ff2 fs1 fc2 sc0 ls0 ws0\">Remaining </td><td class=\"t m1 x6ac h26 y2b3d ff3 fs1 fc0 sc0 ls0 ws0\">Carrying </td></tr><tr><td></td><td class=\"t m1 x6ad h2 y2b3e ff2 fs1 fc2 sc0 ls0 ws0\">amortisation </td><td class=\"t m1 x6ae h26 y2b3f ff3 fs1 fc0 sc0 ls0 ws0\">value </td></tr><tr><td></td><td class=\"t m1 x58b h2 y2b40 ff2 fs1 fc2 sc0 ls0 ws0\">period<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h26 y2b41 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2b42 w18a h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f Infrastru<span class=\"_ _0\"></span>cture C<span class=\"_ _0\"></span>apital<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b2 y2b43 w18b h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">13.3 ye<span class=\"_ _0\"></span>ars<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b3 y2b43 w62 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">16,193<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b44 w18c h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f Downing\u2019s technolo<span class=\"_ _0\"></span>gy ventur<span class=\"_ _0\"></span>es business<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b4 y2b45 w18d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">12.3 years<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x28f y2b45 w60 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">8,957<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 ha y2b46 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f Healthcar<span class=\"_ _0\"></span>e shar<span class=\"_ _0\"></span>e class of Thames V<span class=\"_ _3\"></span>entur<span class=\"_ _0\"></span>es  </td><td></td><td></td></tr><tr><td class=\"c n x250 y2b47 w18e h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>CT 2 plc (see no<span class=\"_ _0\"></span>te below)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b5 y2b47 w18b h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">12.3 year<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b6 y2b47 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,073<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b48 w18f h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f PiP Manager Limit<span class=\"_ _0\"></span>ed<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b7 y2b49 w133 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">15.4 year<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b8 y2b49 w60 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,213<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b4a w190 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f W<span class=\"_ _0\"></span>ellspring (see not<span class=\"_ _0\"></span>e 31)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b9 y2b4a w133 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">17.9 year<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ba y2b4a w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">5,846<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b4b w187 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f WHEB (see not<span class=\"_ _0\"></span>e 31)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6af y2b4c w188 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">5 year<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6bb y2b4b w60 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,051<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m1 x6bc h9 y2b4d ff3 fs7 fc0 sc0 ls0 ws0\">35,333<span class=\"_ _2d2\"> </span></td></tr></table></div>The f<span class=\"_ _0\"></span>ollowing k<span class=\"_ _0\"></span>ey assumptions and outputs w<span class=\"_ _0\"></span>ere applied in the v<span class=\"_ _0\"></span>alue in use calculations at 31<span class=\"_ gs8\"> </span>Mar<span class=\"_ _0\"></span>ch 2025:<span class=\"_ _2d2\"> </span><table class=\"s w1a6 h1ef\" id=\"_96f60151-5e61-4e73-9f7f-96b2b7ebe3d4\"><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x596 h26 y2b5b ff3 fs1 fc0 sc0 ls0 ws0\">Infrastructur<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td class=\"c n x6df y2b50 w192 h1d1\"><div class=\"t m1 x24f h26 y2b5c ff3 fs1 fc0 sc0 ls0 ws0\">EIT<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e0 y2b50 w193 h1d1\"><div class=\"t m1 x24f h26 y2b5c ff3 fs1 fc0 sc0 ls0 ws0\">DIT<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e1 y2b50 w1a7 h1d1\"><div class=\"t m1 x24f h26 y2b5c ff3 fs1 fc0 sc0 ls0 ws0\">ARIF<span class=\"_ _2d2\"> </span></div></td><td class=\"t m1 x6e2 h26 y2b5d ff3 fs1 fc0 sc0 ls0 ws0\">Capital<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x250 y2b5e w1a8 h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">P<span class=\"_ _0\"></span>ost-tax discoun<span class=\"_ _0\"></span>t rate</div><div class=\"t m1 x6e3 h27 y2a11 ff2 fsf fc2 sc0 ls0 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e4 y2b5f w197 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.8%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e5 y2b5f w1a9 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.8%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e6 y2b5f w197 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.8%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e7 y2b5f w4b h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b54 w198 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Usef<span class=\"_ _0\"></span>ul life<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e8 y2b55 w1aa h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3.5 y<span class=\"_ _0\"></span>ears<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e9 y2b55 w1ab h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2.5 years<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ea y2b55 w1ac h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">17.5 years<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6eb y2b55 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2b56 w1ad h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>age EBITDA mar<span class=\"_ _0\"></span>gin</div><div class=\"t m1 x6ec h27 y2996 ff2 fsf fc2 sc0 ls0 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ed y2b57 w19d h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ee y2b57 w1ae h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ef y2b57 w197 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">42.7%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f0 y2b57 w4b h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b60 w19e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Long-t<span class=\"_ _0\"></span>erm gro<span class=\"_ _0\"></span>wth rate<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f1 y2b61 w1ae h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d0 y2b61 w19d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d1 y2b61 w19f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d2 y2b61 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac4 w1af h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Rec<span class=\"_ _0\"></span>overable am<span class=\"_ _0\"></span>ount (\u00a3000)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f2 y2ac4 w1a4 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,147<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f3 y2ac4 w1a4 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,520<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f4 y2ac4 w48 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">12,698<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f5 y2ac4 w7c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac6 w1a3 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Carrying value (\u00a3000)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f6 y2ac6 w1a1 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">759<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f7 y2ac6 w1a1 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">978<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f8 y2ac6 w47 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">11,527<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f9 y2ac6 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 ha y2b62 ff2 fs7 fc2 sc0 ls0 ws0\">Impairment o<span class=\"_ _0\"></span>f intangible assets </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2897 w1a5 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(cust<span class=\"_ _0\"></span>omer contrac<span class=\"_ _0\"></span>ts) (\u00a3000)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6fa y2897 w7f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1,388)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6fb y2897 w7f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1,542)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6fc y2897 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6fd y2897 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(2,930)<span class=\"_ _2d2\"> </span></div></td></tr></table>1. <span class=\"_ _e\"> </span>Using a pr<span class=\"_ _0\"></span>e-tax discount ra<span class=\"_ _0\"></span>te of 26.9% on pre-ta<span class=\"_ _0\"></span>x cash flows does not pr<span class=\"_ _0\"></span>oduce a materially diff<span class=\"_ _0\"></span>erent r<span class=\"_ _0\"></span>esult.<span class=\"_ _2d2\"> </span>2. <span class=\"_ _e\"> </span><span class=\"ff2\">The gr<span class=\"_ _0\"></span>owth rate and EBITD<span class=\"_ _0\"></span>A margin assumptions apply only to the period b<span class=\"_ _0\"></span>eyond the formal bu<span class=\"_ _0\"></span>dgeted period, with the value in use </span>calculation based on an e<span class=\"_ _0\"></span>xtrapolation of the budge<span class=\"_ _0\"></span>ted cash flows f<span class=\"_ _0\"></span>or year five.<span class=\"_ _2d2\"> </span>As a r<span class=\"_ _0\"></span>esult o<span class=\"_ _0\"></span>f this analysis, the Gr<span class=\"_ _0\"></span>oup has rec<span class=\"_ _0\"></span>ognised a re<span class=\"_ _0\"></span>versal o<span class=\"_ _0\"></span>f \u00a32,930,000 in the curren<span class=\"_ _0\"></span>t year a<span class=\"_ _0\"></span>gainst the initially r<span class=\"_ _0\"></span>ecognised impairment o<span class=\"_ _0\"></span>f the Infrastr<span class=\"_ _0\"></span>uctur<span class=\"_ _0\"></span>e Capital customer contr<span class=\"_ _0\"></span>acts. The r<span class=\"_ _0\"></span>eversal o<span class=\"_ _0\"></span>f the impairment char<span class=\"_ _0\"></span>ge is r<span class=\"_ _0\"></span>ecorded within a<span class=\"_ _0\"></span>dministrative e<span class=\"_ _0\"></span>xpenses in<span class=\"_ gs8\"> </span>the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _3\"></span>ehensive income. <div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs26a\">The f<span class=\"_ _0\"></span>ollowing k<span class=\"_ _0\"></span>ey assumptions wer<span class=\"_ _0\"></span>e applied in the value in use calc<span class=\"_ _0\"></span>ulations at </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs26b\">30<span class=\"_ gs8\"> </span>September<span class=\"_ gs8\"> </span>2024: </div><div class=\"gs261\"><table class=\"s w191 h1ef\" id=\"_0afef1ba-a4c2-4cda-aa9d-94764362e96e\"><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x63d h26 y2b4e ff3 fs1 fc0 sc0 ls0 ws0\">Infrastructur<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td class=\"c n x6bd y2b50 w192 h1f0\"><div class=\"t m1 x24f h26 y2b4f ff3 fs1 fc0 sc0 ls0 ws0\">EIT<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6be y2b50 w193 h1f0\"><div class=\"t m1 x24f h26 y2b4f ff3 fs1 fc0 sc0 ls0 ws0\">DIT<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6bf y2b50 w194 h1f0\"><div class=\"t m1 x24f h26 y2b4f ff3 fs1 fc0 sc0 ls0 ws0\">ARIF<span class=\"_ _2d2\"> </span></div></td><td class=\"t m1 x6c0 h26 y2b51 ff3 fs1 fc0 sc0 ls0 ws0\">Capital<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x250 y2b52 w195 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">P<span class=\"_ _0\"></span>ost-tax discoun<span class=\"_ _0\"></span>t rate</div><div class=\"t m1 x6c1 h27 y2996 ff2 fsf fc2 sc0 ls0 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c2 y2b53 w196 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.8%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c3 y2b53 w196 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.8%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c4 y2b53 w197 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.8%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c5 y2b53 w4b h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b54 w198 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Usef<span class=\"_ _0\"></span>ul life<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c6 y2b55 w199 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4 years<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c7 y2b55 w19a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3 year<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c8 y2b55 w19b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">18 years<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c9 y2b55 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2b56 w19c h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>age EBITDA mar<span class=\"_ _0\"></span>gin</div><div class=\"t m1 x6ca h27 y2a11 ff2 fsf fc2 sc0 ls0 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6cb y2b57 w19d h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6cc y2b57 w19d h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6cd y2b57 w196 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">49.3%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ce y2b57 w95 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b58 w19e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Long-t<span class=\"_ _0\"></span>erm gro<span class=\"_ _0\"></span>wth rate<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6cf y2b59 w19d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d0 y2b59 w19d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d1 y2b59 w19f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d2 y2b59 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac4 w1a0 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Rec<span class=\"_ _0\"></span>overable am<span class=\"_ _0\"></span>ount (\u00a3000)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d3 y2ac4 w1a1 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">928<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d4 y2ac4 w1a2 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,255<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d5 y2ac4 w62 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">12,964<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d6 y2ac4 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac6 w1a3 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Carrying value (\u00a3000)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d7 y2ac6 w1a4 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">3,659<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d8 y2ac6 w1a4 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">7,799<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d9 y2ac6 w47 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">12,686<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6da y2ac6 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 ha y2b5a ff2 fs7 fc2 sc0 ls0 ws0\">Impairment o<span class=\"_ _0\"></span>f intangible assets </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2897 w1a5 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(cust<span class=\"_ _0\"></span>omer contrac<span class=\"_ _0\"></span>ts) (\u00a3000)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6db y2897 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,731<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6dc y2897 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">6,544<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6dd y2897 w95 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6de y2897 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">9,275<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 h16 ff7 fsa fc2 sc0 ls0 ws0 gs26c\">1. <span class=\"_ _e\"> </span>Using a pr<span class=\"_ _0\"></span>e-tax discount ra<span class=\"_ _0\"></span>te of 26.9% (Infrastru<span class=\"_ _0\"></span>cture Capital) on pr<span class=\"_ _0\"></span>e-tax cash flows does no<span class=\"_ _0\"></span>t produce a ma<span class=\"_ _0\"></span>terially differ<span class=\"_ _0\"></span>ent resul<span class=\"_ _0\"></span>t.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h16 ff7 fsa fc2 sc0 ls0 ws0 gs26d\">2. <span class=\"_ _e\"> </span><span class=\"ff2\">The gr<span class=\"_ _0\"></span>owth rate and EBITD<span class=\"_ _0\"></span>A margin assumptions apply only to the period b<span class=\"_ _0\"></span>eyond the formal bu<span class=\"_ _0\"></span>dgeted period, with the value in use </span></div><div class=\"t m1 h16 ff7 fsa fc2 sc0 ls0 ws0 gs26e\">calculation based on an e<span class=\"_ _0\"></span>xtrapolation of the budge<span class=\"_ _0\"></span>ted cash flows f<span class=\"_ _0\"></span>or year five.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs26f\">In the f<span class=\"_ _0\"></span>ollowing six month period t<span class=\"_ _0\"></span>o 31 March 2025, f<span class=\"_ _0\"></span>ollowing certain significan<span class=\"_ _0\"></span>t changes to </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs270\">the expect<span class=\"_ _0\"></span>ed performanc<span class=\"_ _0\"></span>e of DIT and EIT and finalisation o<span class=\"_ _0\"></span>f the five year plan, the G<span class=\"_ _0\"></span>roup </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs271\">r<span class=\"_ _0\"></span>eassessed its estima<span class=\"_ _0\"></span>tes and r<span class=\"_ _0\"></span>evers<span class=\"_ _0\"></span>ed part of the initially r<span class=\"_ _0\"></span>ecognised impairment.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs272\">The r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount o<span class=\"_ _0\"></span>f the customer c<span class=\"_ _0\"></span>ontracts has been de<span class=\"_ _0\"></span>termined based on a valu<span class=\"_ _0\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs273\">in use calcula<span class=\"_ _0\"></span>tion using cash flow pr<span class=\"_ _0\"></span>ojections fr<span class=\"_ _0\"></span>om financial budgets appr<span class=\"_ _3\"></span>oved by Senior </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs274\">Managemen<span class=\"_ _0\"></span>t covering a fiv<span class=\"_ _0\"></span>e year period and extr<span class=\"_ _0\"></span>apolated ov<span class=\"_ _0\"></span>er the useful lif<span class=\"_ _0\"></span>e. Ther<span class=\"_ _0\"></span>e is potential </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs275\">f<span class=\"_ _0\"></span>or performance f<span class=\"_ _3\"></span>ees to be r<span class=\"_ _0\"></span>ecognised ov<span class=\"_ _0\"></span>er the remaining u<span class=\"_ _0\"></span>seful lives o<span class=\"_ _0\"></span>f these contr<span class=\"_ _0\"></span>acts which </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs276\">now ha<span class=\"_ _0\"></span>ve mor<span class=\"_ _0\"></span>e certainty and ar<span class=\"_ _0\"></span>e included in the value in us<span class=\"_ _0\"></span>e calculation. The discoun<span class=\"_ _0\"></span>t rate w<span class=\"_ _0\"></span>as </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs277\">derived fr<span class=\"_ _0\"></span>om the Gr<span class=\"_ _0\"></span>oup\u2019s weight<span class=\"_ _0\"></span>ed aver<span class=\"_ _0\"></span>age cost o<span class=\"_ _0\"></span>f capital and takes in<span class=\"_ _0\"></span>to account th<span class=\"_ _0\"></span>e weighted </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs278\">aver<span class=\"_ _0\"></span>age cos<span class=\"_ _0\"></span>t of capital of o<span class=\"_ _0\"></span>ther market participan<span class=\"_ _0\"></span>ts. The aver<span class=\"_ _0\"></span>age r<span class=\"_ _0\"></span>evenue gr<span class=\"_ _0\"></span>owth ra<span class=\"_ _0\"></span>te is a </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs279\">combination o<span class=\"_ _0\"></span>f market gr<span class=\"_ _0\"></span>owth, fundr<span class=\"_ _0\"></span>aising and NA<span class=\"_ _3\"></span>V attrition. T<span class=\"_ _0\"></span>he terminal gro<span class=\"_ _0\"></span>wth rate is b<span class=\"_ _0\"></span>ased </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs27a\">on external lon<span class=\"_ _0\"></span>g-term inflation expecta<span class=\"_ _0\"></span>tions.<span class=\"_ _2d2\"> </span></div>Goodwill is allocat<span class=\"_ _0\"></span>ed between CGU<span class=\"_ _0\"></span>s at 31 March 2025 as f<span class=\"_ _3\"></span>ollows: \u00a310,610,000 fr<span class=\"_ _0\"></span>om the acquisition o<span class=\"_ _0\"></span>f Infrastruc<span class=\"_ _0\"></span>ture Capit<span class=\"_ _0\"></span>al to the Infras<span class=\"_ _0\"></span>tructur<span class=\"_ _0\"></span>e operating se<span class=\"_ _0\"></span>gment CGUs; \u00a36,537,000 fr<span class=\"_ _0\"></span>om the acquisition of Do<span class=\"_ _0\"></span>wning\u2019s technology ven<span class=\"_ _0\"></span>ture<span class=\"_ _0\"></span>s business to the Priva<span class=\"_ _0\"></span>te Equity opera<span class=\"_ _0\"></span>ting segment C<span class=\"_ _0\"></span>GUs; and \u00a391,000 fr<span class=\"_ _0\"></span>om the acquisition o<span class=\"_ _0\"></span>f WHEB to the FCM oper<span class=\"_ _0\"></span>ating segmen<span class=\"_ _0\"></span>t CGUs.<span class=\"_ _2d2\"> </span>An annual impairmen<span class=\"_ _0\"></span>t test f<span class=\"_ _0\"></span>or goodwill is carried out a<span class=\"_ _0\"></span>t the period end date comparing th<span class=\"_ _0\"></span>e carrying value an<span class=\"_ _0\"></span>d reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t of the CGU. Th<span class=\"_ _0\"></span>e reco<span class=\"_ _0\"></span>verable valu<span class=\"_ _0\"></span>e was determined based on a value in u<span class=\"_ _0\"></span>se calculation using a DCF m<span class=\"_ _0\"></span>odel over a period of fiv<span class=\"_ _0\"></span>e years wher<span class=\"_ _3\"></span>e the terminal gr<span class=\"_ _0\"></span>owth r<span class=\"_ _0\"></span>ate is used f<span class=\"_ _0\"></span>or year<span class=\"_ _0\"></span>s beyond that. Th<span class=\"_ _0\"></span>e for<span class=\"_ _0\"></span>ecasted c<span class=\"_ _0\"></span>ash flows have been det<span class=\"_ _0\"></span>ermined using the five y<span class=\"_ _0\"></span>ear plan that was pr<span class=\"_ _0\"></span>ovisionally r<span class=\"_ _0\"></span>eviewed by th<span class=\"_ _0\"></span>e Board on 20<span class=\"_ gs8\"> </span>June<span class=\"_ gs8\"> </span>2025. The plan will be f<span class=\"_ _0\"></span>ully ratified at the upc<span class=\"_ _0\"></span>oming Board m<span class=\"_ _0\"></span>eeting on 1 Augu<span class=\"_ _0\"></span>st 2025. The discoun<span class=\"_ _0\"></span>t rate w<span class=\"_ _0\"></span>as derived fr<span class=\"_ _0\"></span>om the CGUs\u2019 weigh<span class=\"_ _0\"></span>ted aver<span class=\"_ _0\"></span>age cost o<span class=\"_ _0\"></span>f capital and tak<span class=\"_ _0\"></span>es into accoun<span class=\"_ _0\"></span>t the weighte<span class=\"_ _0\"></span>d averag<span class=\"_ _0\"></span>e cost of capit<span class=\"_ _0\"></span>al of other mark<span class=\"_ _0\"></span>et participants.<span class=\"_ _2d2\"> </span>The f<span class=\"_ _0\"></span>ollowing k<span class=\"_ _0\"></span>ey assumptions wer<span class=\"_ _0\"></span>e applied in the value in use calc<span class=\"_ _0\"></span>ulation:<span class=\"_ _2d2\"> </span><table class=\"s w1b8 h1f3\" id=\"_94ebe9b1-ebb2-4ccc-980d-4365d40824ce\"><tr><td></td><td class=\"t m1 x71a h26 y2b80 ff3 fs1 fc0 sc0 ls0 ws0\">Infrastructur<span class=\"_ _0\"></span>e </td><td class=\"t m1 x71b h26 y2b80 ff3 fs1 fc0 sc0 ls0 ws0\">Private Equity </td><td class=\"t m1 x71c h26 y2b80 ff3 fs1 fc0 sc0 ls4b ws7c\">FCM<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td class=\"t m1 x71d h26 y2b81 ff3 fs1 fc0 sc0 ls0 ws0\">CGUs<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x71e h26 y2b81 ff3 fs1 fc0 sc0 ls0 ws0\">CGUs<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x71f h26 y2b81 ff3 fs1 fc0 sc0 ls0 ws0\">CGUs<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x250 y29f2 w1a8 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">P<span class=\"_ _0\"></span>ost-tax discoun<span class=\"_ _0\"></span>t rate</div><div class=\"t m1 x6e3 h27 y2a11 ff2 fsf fc2 sc0 ls0 ws0\">3<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x720 y2b82 w197 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.1%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x721 y2b82 w1a9 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.9%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x722 y2b82 w197 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">15.4%<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w1b9 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erminal gr<span class=\"_ _0\"></span>owth ra<span class=\"_ _0\"></span>te<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x723 y2895 w19f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x724 y2895 w19f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x725 y2895 w19f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2%<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2898 w1ba h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>age EBITDA mar<span class=\"_ _0\"></span>gin<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x726 y2897 w197 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">45.7%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x727 y2897 w197 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">41.4%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x728 y2897 w1bb h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5.6%<span class=\"_ _2d2\"> </span></div></td></tr></table>The gr<span class=\"_ _0\"></span>owth ra<span class=\"_ _0\"></span>te and EBITDA mar<span class=\"_ _0\"></span>gin assumptions applied only to the period b<span class=\"_ _0\"></span>eyond the f<span class=\"_ _0\"></span>ormal budge<span class=\"_ _0\"></span>ted period, with the value in use c<span class=\"_ _0\"></span>alculation based on an extr<span class=\"_ _0\"></span>apolation of the budg<span class=\"_ _0\"></span>eted cash flows fr<span class=\"_ _3\"></span>om year five. As a r<span class=\"_ _0\"></span>esult o<span class=\"_ _0\"></span>f this analysis, there is he<span class=\"_ _0\"></span>adroom o<span class=\"_ _0\"></span>f \u00a3337.6 million (2024: \u00a3452.4 million) in the Infras<span class=\"_ _0\"></span>tructur<span class=\"_ _0\"></span>e CGUs, \u00a3161.8 million (2024: \u00a3146.3 million) in the P<span class=\"_ _0\"></span>rivate Equity CG<span class=\"_ _0\"></span>Us and \u00a32.6<span class=\"_ gs8\"> </span>million in the FCM CG<span class=\"_ _0\"></span>Us and ther<span class=\"_ _0\"></span>efor<span class=\"_ _3\"></span>e no impairment has been r<span class=\"_ _0\"></span>ecognised. A sensitivity analysis was carrie<span class=\"_ _0\"></span>d out and the Gr<span class=\"_ _0\"></span>oup does not c<span class=\"_ _0\"></span>onsider that a re<span class=\"_ _0\"></span>asonably possible change in k<span class=\"_ _0\"></span>ey assumptions wo<span class=\"_ _0\"></span>uld reduc<span class=\"_ _0\"></span>e the rec<span class=\"_ _0\"></span>overable am<span class=\"_ _0\"></span>ount of the CGU<span class=\"_ _0\"></span>s to below their carryin<span class=\"_ _0\"></span>g value.<span class=\"_ _2d2\"> </span>1. <span class=\"_ _e\"> </span><span class=\"ff2\">As no r<span class=\"_ _0\"></span>evenue gro<span class=\"_ _0\"></span>wth assumptions have been applied to EIT and DIT be<span class=\"_ _0\"></span>yond the formal budg<span class=\"_ _0\"></span>eting process, th<span class=\"_ _0\"></span>e 5% change in </span>re<span class=\"_ _0\"></span>venue gro<span class=\"_ _0\"></span>wth has been applied to the for<span class=\"_ _0\"></span>ecasted cash flow<span class=\"_ _0\"></span>s. 2. <span class=\"_ _e\"> </span>The goodwill arising fr<span class=\"_ _0\"></span>om the acquisition of Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _0\"></span>e Capital is subject to f<span class=\"_ _0\"></span>oreign exchan<span class=\"_ _0\"></span>ge movements as it is deemed t<span class=\"_ _0\"></span>o be an Austr<span class=\"_ _0\"></span>alian dollar asset. 3. <span class=\"_ _e\"> </span>Using a pr<span class=\"_ _0\"></span>e-tax discount ra<span class=\"_ _0\"></span>te of 17.4% (Infrastru<span class=\"_ _0\"></span>cture), 18.3% (Priva<span class=\"_ _0\"></span>te Equity) and 21.5% (FCM) on pr<span class=\"_ _0\"></span>e-tax cash flows does no<span class=\"_ _0\"></span>t prod<span class=\"_ _0\"></span>uce a materially differ<span class=\"_ _0\"></span>ent re<span class=\"_ _0\"></span>sult.<span class=\"_ _2d2\"> </span>A sensitivity analysis was carrie<span class=\"_ _0\"></span>d out on the cust<span class=\"_ _0\"></span>omer contracts impairm<span class=\"_ _0\"></span>ent models at 31<span class=\"_ gs8\"> </span>Mar<span class=\"_ _0\"></span>ch 2025 to assess the impact o<span class=\"_ _0\"></span>f re<span class=\"_ _0\"></span>asonable plausible scenarios on bo<span class=\"_ _0\"></span>th the discount rat<span class=\"_ _0\"></span>e and re<span class=\"_ _0\"></span>venue gr<span class=\"_ _0\"></span>owth ra<span class=\"_ _0\"></span>tes on the Gr<span class=\"_ _0\"></span>oup\u2019s estimation by th<span class=\"_ _0\"></span>e stated per<span class=\"_ _0\"></span>centage<span class=\"_ _0\"></span>s:<span class=\"_ _2d2\"> </span><table class=\"s w1b0 h1f1\" id=\"_e0678507-ff9d-465e-8d5d-a09c076d48d4\"><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x6fe h26 y2b63 ff3 fs1 fc0 sc0 ls0 ws0\">Impact on statement of compr<span class=\"_ _0\"></span>ehensive income<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x63d h26 y2b64 ff3 fs1 fc0 sc0 ls0 ws0\">Infrastructur<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td class=\"t m1 x6ff h26 y2b65 ff3 fs1 fc0 sc0 ls0 ws0\">EIT<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x570 h26 y2b65 ff3 fs1 fc0 sc0 ls0 ws0\">DIT<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x700 h26 y2b65 ff3 fs1 fc0 sc0 ls0 ws0\">ARIF<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x6c0 h26 y2b66 ff3 fs1 fc0 sc0 ls0 ws0\">Capital<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td class=\"t m1 x701 h26 y2b67 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x702 h26 y2b67 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x43d h26 y2b67 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h26 y2b68 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 ha y2b69 ff2 fs7 fc2 sc0 ls0 ws0\">Impact o<span class=\"_ _0\"></span>f a change in discount r<span class=\"_ _0\"></span>ate assumptions </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x272 ha y2b6a ff2 fs7 fc2 sc0 ls0 ws0\">on the impairment loss r<span class=\"_ _3\"></span>ecognised:<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2b6b w1b1 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">+ 2%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x703 y2b6c we7 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(75)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x704 y2b6c we7 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(64)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x705 y2b6c w1b2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(325)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x706 y2b6c w6f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(464)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b6d w1b3 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">- 2%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x707 y2b6e w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">80<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x708 y2b6e w67 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">68<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x709 y2b6e w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70a y2b6e w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">148<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 ha y2b6f ff2 fs7 fc2 sc0 ls0 ws0\">Impact o<span class=\"_ _0\"></span>f a change in r<span class=\"_ _0\"></span>evenue gr<span class=\"_ _0\"></span>owth assumptions </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x250 y2b70 w1b4 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">on the impairment loss r<span class=\"_ _3\"></span>ecognised</div><div class=\"t m1 x70b h27 y2996 ff2 fsf fc2 sc0 ls0 ws0\">1<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x70c ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">:<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2b71 w1b1 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">+ 5%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70d y2b72 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">203<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70e y2b72 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">217<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70f y2b72 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x710 y2b72 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">420<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b73 w1b3 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">- 5%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x711 y2b74 w6f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(203)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x712 y2b74 w6f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(217)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x713 y2b74 w1b2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(558)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x714 y2b74 w6f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(978)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 hb y2b75 ff7 fs7 fc3 sc0 ls0 ws0\">No indicat<span class=\"_ _0\"></span>ors of impairment h<span class=\"_ _0\"></span>ave been identified f<span class=\"_ _0\"></span>or the r<span class=\"_ _0\"></span>emaining custom<span class=\"_ _0\"></span>er contracts a<span class=\"_ _0\"></span>cquired </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x272 hb y2b76 ff7 fs7 fc3 sc0 ls0 ws0\">at 31 Mar<span class=\"_ _0\"></span>ch 2025.<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td></tr></table>Goodwill<span class=\"_ _2d2\"> </span>The table below sh<span class=\"_ _0\"></span>ows the carrying amoun<span class=\"_ _0\"></span>t of goodwill.<span class=\"_ _2d2\"> </span><table class=\"s w1b5 h1f2\" id=\"_bb3fe18d-a0a1-44a3-8fd0-eb9abbe697a3\"><tr><td></td><td class=\"t m1 x715 h26 y2b77 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td></tr><tr><td></td><td class=\"t m1 x716 h26 y2b78 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td></tr><tr><td></td><td class=\"t m1 x716 h26 y2b79 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x250 y2b7a w1b6 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f Infrastru<span class=\"_ _0\"></span>cture C<span class=\"_ _0\"></span>apital</div><div class=\"t m1 x717 h27 y2a11 ff2 fsf fc2 sc0 ls0 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"t m1 x56d h9 y2b7b ff3 fs7 fc0 sc0 ls0 ws0\">10,610<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2b7c w18c h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f Downing\u2019s technolo<span class=\"_ _0\"></span>gy ventur<span class=\"_ _0\"></span>es business<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x718 y2b7d w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">6,537<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b7e w1b7 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f WHEB<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x719 y2b7e w4a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">91<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"t m1 x56d h9 y2b7f ff3 fs7 fc0 sc0 ls0 ws0\">17,238<span class=\"_ _2d2\"> </span></td></tr></table>Computer softwar<span class=\"_ _0\"></span>e The r<span class=\"_ _0\"></span>emaining element o<span class=\"_ _0\"></span>f intangible assets r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o capitalised sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e costs, which ar<span class=\"_ _0\"></span>e amortised ov<span class=\"_ _0\"></span>er four t<span class=\"_ _0\"></span>o five year<span class=\"_ _0\"></span>s. The amortisation char<span class=\"_ _0\"></span>ges abov<span class=\"_ _0\"></span>e are r<span class=\"_ _0\"></span>ecognised within administr<span class=\"_ _0\"></span>ative expenses in the s<span class=\"_ _0\"></span>tatement o<span class=\"_ _0\"></span>f comprehensiv<span class=\"_ _0\"></span>e income.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "14. Intangible assets<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Goodwill arises thr<span class=\"_ _3\"></span>ough business combinations an<span class=\"_ _0\"></span>d repr<span class=\"_ _0\"></span>esents the e<span class=\"_ _0\"></span>xcess o<span class=\"_ _0\"></span>f the cost of acquisition ov<span class=\"_ _0\"></span>er the Gr<span class=\"_ _0\"></span>oup\u2019s inter<span class=\"_ _0\"></span>est in the fair value o<span class=\"_ _0\"></span>f the identifiable assets, liabilitie<span class=\"_ _0\"></span>s and conting<span class=\"_ _0\"></span>ent liabilities of a busin<span class=\"_ _0\"></span>ess at the date o<span class=\"_ _0\"></span>f acquisition. Goodwill is r<span class=\"_ _0\"></span>ecognised as an asset and me<span class=\"_ _0\"></span>asured a<span class=\"_ _0\"></span>t cost less acc<span class=\"_ _0\"></span>umulated impairment loss<span class=\"_ _0\"></span>es. It is allocated to gr<span class=\"_ _0\"></span>oups of cash-gener<span class=\"_ _0\"></span>ating units (\u201cCGU<span class=\"_ _0\"></span>s\u201d), which repr<span class=\"_ _0\"></span>esent the lo<span class=\"_ _0\"></span>west level a<span class=\"_ _0\"></span>t which goodwill is monitor<span class=\"_ _0\"></span>ed f<span class=\"_ _0\"></span>or internal managemen<span class=\"_ _0\"></span>t purposes. CGUs ar<span class=\"_ _3\"></span>e identified as the smallest identifiable gr<span class=\"_ _0\"></span>oup of asse<span class=\"_ _0\"></span>ts that genera<span class=\"_ _0\"></span>te cash inflows th<span class=\"_ _0\"></span>at are lar<span class=\"_ _0\"></span>gely independent o<span class=\"_ _0\"></span>f the cash inflow<span class=\"_ _0\"></span>s from o<span class=\"_ _0\"></span>ther assets or gr<span class=\"_ _0\"></span>oups of assets, an<span class=\"_ _0\"></span>d are no lar<span class=\"_ _0\"></span>ger than the Gr<span class=\"_ _0\"></span>oup\u2019s operatin<span class=\"_ _0\"></span>g segments, as set o<span class=\"_ _0\"></span>ut in note 5.<span class=\"_ _2d2\"> </span>Intangible asse<span class=\"_ _0\"></span>ts in respec<span class=\"_ _0\"></span>t of cust<span class=\"_ _0\"></span>omer contrac<span class=\"_ _0\"></span>ts (acquired<span class=\"_ _0\"></span>) re<span class=\"_ _0\"></span>flect the fair value o<span class=\"_ _0\"></span>f the inve<span class=\"_ _0\"></span>stment management c<span class=\"_ _0\"></span>ontracts ob<span class=\"_ _0\"></span>tained, which is equal t<span class=\"_ _0\"></span>o the presen<span class=\"_ _0\"></span>t value of the earnings th<span class=\"_ _0\"></span>ey are e<span class=\"_ _0\"></span>xpected to gener<span class=\"_ _0\"></span>ate. This is on the b<span class=\"_ _0\"></span>asis that it is prob<span class=\"_ _0\"></span>able that futur<span class=\"_ _0\"></span>e economic bene<span class=\"_ _0\"></span>fits attribu<span class=\"_ _0\"></span>table to the inve<span class=\"_ _0\"></span>stment management c<span class=\"_ _0\"></span>ontracts will flo<span class=\"_ _0\"></span>w to the Gr<span class=\"_ _0\"></span>oup and the fair value o<span class=\"_ _0\"></span>f the intangible asse<span class=\"_ _0\"></span>t can be measur<span class=\"_ _0\"></span>ed reliably<span class=\"_ _0\"></span>. These intangible assets ar<span class=\"_ _0\"></span>e subsequ<span class=\"_ _0\"></span>ently carried at the amount initially r<span class=\"_ _3\"></span>ecognised less accum<span class=\"_ _0\"></span>ulated amortisation, which is calcula<span class=\"_ _0\"></span>ted using the str<span class=\"_ _0\"></span>aight-line me<span class=\"_ _0\"></span>thod over their es<span class=\"_ _0\"></span>timated usef<span class=\"_ _0\"></span>ul<span class=\"_ gs8\"> </span>lives. Comput<span class=\"_ _0\"></span>er softw<span class=\"_ _0\"></span>are (int<span class=\"_ _0\"></span>ernally generat<span class=\"_ _0\"></span>ed) r<span class=\"_ _0\"></span>epresen<span class=\"_ _0\"></span>ts softw<span class=\"_ _0\"></span>are licen<span class=\"_ _0\"></span>ces and developmen<span class=\"_ _0\"></span>t costs t<span class=\"_ _0\"></span>o bring sof<span class=\"_ _0\"></span>tware in<span class=\"_ _0\"></span>to use. Cos<span class=\"_ _0\"></span>ts associated with dev<span class=\"_ _0\"></span>eloping or maintaining comput<span class=\"_ _0\"></span>er sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e progr<span class=\"_ _0\"></span>ammes that do no<span class=\"_ _0\"></span>t meet the capitalisation crit<span class=\"_ _0\"></span>eria under IAS<span class=\"_ gs8\"> </span>38 ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>ecognised as an expense as inc<span class=\"_ _0\"></span>urred. Compu<span class=\"_ _0\"></span>ter sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e is carried at cost less accumula<span class=\"_ _0\"></span>ted amortisation.<span class=\"_ _2d2\"> </span>Amortisation is pr<span class=\"_ _3\"></span>ovided, wher<span class=\"_ _0\"></span>e material, at ra<span class=\"_ _0\"></span>tes calculat<span class=\"_ _0\"></span>ed to write off th<span class=\"_ _0\"></span>e cost, less<span class=\"_ gs8\"> </span>estimat<span class=\"_ _0\"></span>ed re<span class=\"_ _0\"></span>sidual value, of e<span class=\"_ _0\"></span>ach asset evenly u<span class=\"_ _0\"></span>sing a straight<span class=\"_ _0\"></span>-line method ov<span class=\"_ _0\"></span>er its<span class=\"_ gs8\"> </span>estimat<span class=\"_ _0\"></span>ed<span class=\"_ gs8\"> </span>useful lif<span class=\"_ _0\"></span>e (char<span class=\"_ _0\"></span>ged throu<span class=\"_ _0\"></span>gh administrativ<span class=\"_ _0\"></span>e expenses) as f<span class=\"_ _0\"></span>ollows: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Customer con<span class=\"_ _0\"></span>tracts ov<span class=\"_ _0\"></span>er the remainin<span class=\"_ _0\"></span>g term of inv<span class=\"_ _0\"></span>estment managemen<span class=\"_ _0\"></span>t contract</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Brands ov<span class=\"_ _0\"></span>er three y<span class=\"_ _0\"></span>ears</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Computer so<span class=\"_ _0\"></span>ftwar<span class=\"_ _0\"></span>e over f<span class=\"_ _0\"></span>our to five y<span class=\"_ _0\"></span>ears<span class=\"_ _2d2\"> </span></span>The carrying valu<span class=\"_ _0\"></span>es of cust<span class=\"_ _0\"></span>omer contra<span class=\"_ _0\"></span>cts (acquir<span class=\"_ _0\"></span>ed), brands (ac<span class=\"_ _0\"></span>quired) an<span class=\"_ _0\"></span>d computer sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e (internally gener<span class=\"_ _0\"></span>ated) ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>eviewed f<span class=\"_ _0\"></span>or impairment when ev<span class=\"_ _0\"></span>ents or changes in cir<span class=\"_ _0\"></span>cumstances indica<span class=\"_ _0\"></span>te that the carrying v<span class=\"_ _0\"></span>alue may not be r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable. If any su<span class=\"_ _0\"></span>ch indication exis<span class=\"_ _0\"></span>ts, the rec<span class=\"_ _0\"></span>overable am<span class=\"_ _0\"></span>ount of the asse<span class=\"_ _0\"></span>t is estimated in or<span class=\"_ _0\"></span>der to det<span class=\"_ _0\"></span>ermine the exten<span class=\"_ _0\"></span>t of the impairment loss (if<span class=\"_ gs8\"> </span>an<span class=\"_ _0\"></span>y). Wher<span class=\"_ _0\"></span>e the asset does no<span class=\"_ _0\"></span>t genera<span class=\"_ _0\"></span>te cash flows that ar<span class=\"_ _0\"></span>e independent fr<span class=\"_ _0\"></span>om other asse<span class=\"_ _0\"></span>ts, the Gr<span class=\"_ _0\"></span>oup estimates the r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount of the cash-gener<span class=\"_ _0\"></span>ating unit (\u201cCGU\u201d) to which th<span class=\"_ _0\"></span>e asset belongs. R<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount is the higher of f<span class=\"_ _0\"></span>air value less costs o<span class=\"_ _0\"></span>f disposal and value in use. If the r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount of an asse<span class=\"_ _0\"></span>t is estimat<span class=\"_ _0\"></span>ed to be less than its carrying amo<span class=\"_ _0\"></span>unt, the carrying amount o<span class=\"_ _0\"></span>f the asset is r<span class=\"_ _0\"></span>educed t<span class=\"_ _0\"></span>o its r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount. An impairment lo<span class=\"_ _0\"></span>ss is<span class=\"_ gs8\"> </span>reco<span class=\"_ _0\"></span>gnised as an expense in the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive income imm<span class=\"_ _0\"></span>ediately.<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>or assets ex<span class=\"_ _0\"></span>cluding goodwill, an assessment is ma<span class=\"_ _0\"></span>de at each r<span class=\"_ _0\"></span>eporting date t<span class=\"_ _0\"></span>o determine whether ther<span class=\"_ _3\"></span>e is an indication that pr<span class=\"_ _0\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairmen<span class=\"_ _0\"></span>t losses no longer exis<span class=\"_ _0\"></span>t or hav<span class=\"_ _0\"></span>e decreas<span class=\"_ _0\"></span>ed. If such indication exists, th<span class=\"_ _0\"></span>e Group e<span class=\"_ _0\"></span>stimates the asse<span class=\"_ _0\"></span>t\u2019s or CGU\u2019s r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount. A pr<span class=\"_ _0\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairment lo<span class=\"_ _0\"></span>ss is rev<span class=\"_ _0\"></span>ersed only if ther<span class=\"_ _0\"></span>e has been a chang<span class=\"_ _0\"></span>e in the assumptions re<span class=\"_ _0\"></span>gardin<span class=\"_ _0\"></span>g the performance o<span class=\"_ _0\"></span>f the assets us<span class=\"_ _0\"></span>ed to determin<span class=\"_ _0\"></span>e the reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t since the last impairment loss w<span class=\"_ _0\"></span>as rec<span class=\"_ _0\"></span>ognised. The r<span class=\"_ _0\"></span>eversal is limit<span class=\"_ _0\"></span>ed so that the carrying amo<span class=\"_ _0\"></span>unt of the asset doe<span class=\"_ _0\"></span>s not ex<span class=\"_ _0\"></span>ceed its r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount, nor e<span class=\"_ _0\"></span>xceed the carryin<span class=\"_ _0\"></span>g amount that would h<span class=\"_ _0\"></span>ave been det<span class=\"_ _0\"></span>ermined, net of amortisation, had n<span class=\"_ _0\"></span>o impairment loss been r<span class=\"_ _0\"></span>ecognised f<span class=\"_ _0\"></span>or the asset in prior ye<span class=\"_ _0\"></span>ars. A r<span class=\"_ _0\"></span>eversal is r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of compr<span class=\"_ _3\"></span>ehensive income immedia<span class=\"_ _0\"></span>tely.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup is r<span class=\"_ _0\"></span>equired t<span class=\"_ _0\"></span>o test, on an annual b<span class=\"_ _0\"></span>asis, whether goodwill has su<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ed any impairment by e<span class=\"_ _0\"></span>stimating the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount of th<span class=\"_ _0\"></span>e CGU or gro<span class=\"_ _0\"></span>up of CGUs the g<span class=\"_ _0\"></span>oodwill is allocate<span class=\"_ _0\"></span>d to. Any impairment is r<span class=\"_ _3\"></span>ecognised immediately in th<span class=\"_ _0\"></span>e statement o<span class=\"_ _0\"></span>f compreh<span class=\"_ _0\"></span>ensive income and is no<span class=\"_ _0\"></span>t subsequen<span class=\"_ _0\"></span>tly rev<span class=\"_ _0\"></span>ersed. On disposal o<span class=\"_ _0\"></span>f a subsidiary<span class=\"_ _0\"></span>, associate or jointly contr<span class=\"_ _0\"></span>olled entity<span class=\"_ _0\"></span>, the at<span class=\"_ _0\"></span>tributable amount o<span class=\"_ _0\"></span>f goodwill is included in the det<span class=\"_ _0\"></span>ermination of the pr<span class=\"_ _0\"></span>ofit or loss on disposal.<span class=\"_ _2d2\"> </span>The gain or lo<span class=\"_ _0\"></span>ss arising on the disposal or r<span class=\"_ _0\"></span>etirem<span class=\"_ _0\"></span>ent of an asset is de<span class=\"_ _0\"></span>termined as the diff<span class=\"_ _0\"></span>erence b<span class=\"_ _0\"></span>etween the sales pr<span class=\"_ _0\"></span>oceeds and the c<span class=\"_ _0\"></span>arrying amount of the ass<span class=\"_ _0\"></span>et and is r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of compr<span class=\"_ _3\"></span>ehensive income.<span class=\"_ _2d2\"> </span>Ke<span class=\"_ _0\"></span>y judgements:<span class=\"_ _2d2\"> </span>Impairment and r<span class=\"_ _3\"></span>eversal o<span class=\"_ _0\"></span>f impairment of in<span class=\"_ _0\"></span>tangible assets<span class=\"_ _2d2\"> </span>Cus<span class=\"_ _0\"></span>tomer contr<span class=\"_ _0\"></span>acts<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>or intangible assets with finite u<span class=\"_ _0\"></span>seful lives, an asse<span class=\"_ _0\"></span>ssment is made at each r<span class=\"_ _3\"></span>eporting date as to whe<span class=\"_ _0\"></span>ther there is an<span class=\"_ _0\"></span>y indication that an asset in u<span class=\"_ _0\"></span>se may be impair<span class=\"_ _0\"></span>ed or that a pr<span class=\"_ _0\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairment char<span class=\"_ _0\"></span>ge may be r<span class=\"_ _3\"></span>eversed. Th<span class=\"_ _0\"></span>ere is significant mana<span class=\"_ _0\"></span>gement judgemen<span class=\"_ _0\"></span>t in determinin<span class=\"_ _0\"></span>g the appropriat<span class=\"_ _0\"></span>e internal and ext<span class=\"_ _0\"></span>ernal factor<span class=\"_ _0\"></span>s to consider<span class=\"_ _3\"></span>. The G<span class=\"_ _0\"></span>roup r<span class=\"_ _0\"></span>eviewed the intan<span class=\"_ _0\"></span>gible assets at 30 September 2024 an<span class=\"_ _0\"></span>d concluded ther<span class=\"_ _0\"></span>e were in<span class=\"_ _0\"></span>dicators of impairmen<span class=\"_ _0\"></span>t for the cu<span class=\"_ _0\"></span>stomer contr<span class=\"_ _0\"></span>acts acquir<span class=\"_ _0\"></span>ed in Infrastr<span class=\"_ _0\"></span>uctur<span class=\"_ _0\"></span>e Capital (2024: indicator<span class=\"_ _0\"></span>s of impairmen<span class=\"_ _0\"></span>t for cus<span class=\"_ _0\"></span>tomer contr<span class=\"_ _0\"></span>acts acquir<span class=\"_ _0\"></span>ed in Downing and Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _3\"></span>e Capital). This assessment w<span class=\"_ _0\"></span>as revie<span class=\"_ _0\"></span>wed at 31 Mar<span class=\"_ _0\"></span>ch 2025 and the Gr<span class=\"_ _0\"></span>oup concluded that the c<span class=\"_ _0\"></span>onditions leading t<span class=\"_ _0\"></span>o the impairment had impr<span class=\"_ _0\"></span>oved and the impairm<span class=\"_ _0\"></span>ent loss r<span class=\"_ _0\"></span>ecognised in H1 FY25 should be partly r<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span>sed. Further e<span class=\"_ _0\"></span>xplanation is pro<span class=\"_ _0\"></span>vided in the note belo<span class=\"_ _0\"></span>w. Identification o<span class=\"_ _0\"></span>f the r<span class=\"_ _0\"></span>elevant cash-gen<span class=\"_ _0\"></span>erating unit (\u201cCG<span class=\"_ _0\"></span>U\u201d) for impairmen<span class=\"_ _0\"></span>t testing<span class=\"_ _2d2\"> </span>Goodwill<span class=\"_ _2d2\"> </span>Significant manag<span class=\"_ _0\"></span>ement judgement is r<span class=\"_ _3\"></span>equired t<span class=\"_ _0\"></span>o determine the appr<span class=\"_ _0\"></span>opriate CGU or gr<span class=\"_ _3\"></span>oup of CG<span class=\"_ _0\"></span>Us that ar<span class=\"_ _0\"></span>e expected t<span class=\"_ _0\"></span>o benefit fr<span class=\"_ _0\"></span>om the syner<span class=\"_ _0\"></span>gies of the acquisition in or<span class=\"_ _0\"></span>der to determin<span class=\"_ _0\"></span>e the reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t and carrying amount o<span class=\"_ _0\"></span>f a CGU. Estimation uncertainty:<span class=\"_ _2d2\"> </span>Rec<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>able amount of in<span class=\"_ _0\"></span>tangible assets<span class=\"_ _2d2\"> </span>Cus<span class=\"_ _0\"></span>tomer contr<span class=\"_ _0\"></span>acts<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup r<span class=\"_ _0\"></span>eviewed the int<span class=\"_ _0\"></span>angible assets at 30 Septemb<span class=\"_ _0\"></span>er 2024 and identified indicator<span class=\"_ _0\"></span>s of impairment in r<span class=\"_ _0\"></span>elation to the cu<span class=\"_ _0\"></span>stomer contr<span class=\"_ _0\"></span>acts acquir<span class=\"_ _0\"></span>ed thr<span class=\"_ _0\"></span>ough Infrastr<span class=\"_ _0\"></span>uctur<span class=\"_ _0\"></span>e Capital. As a r<span class=\"_ _0\"></span>esult, an impairment loss w<span class=\"_ _0\"></span>as rec<span class=\"_ _0\"></span>ognised re<span class=\"_ _0\"></span>flecting the r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount o<span class=\"_ _0\"></span>f the assets at that time. A<span class=\"_ _3\"></span>t 31 March 2025, this ass<span class=\"_ _0\"></span>essment was r<span class=\"_ _0\"></span>evisited. Internal r<span class=\"_ _3\"></span>eporting pro<span class=\"_ _0\"></span>vided evidence that the econ<span class=\"_ _0\"></span>omic performance o<span class=\"_ _0\"></span>f the cust<span class=\"_ _0\"></span>omer contr<span class=\"_ _0\"></span>acts was expect<span class=\"_ _0\"></span>ed to ex<span class=\"_ _0\"></span>ceed pre<span class=\"_ _0\"></span>vious for<span class=\"_ _3\"></span>ecasts. Consequen<span class=\"_ _0\"></span>tly, the Gr<span class=\"_ _3\"></span>oup reass<span class=\"_ _0\"></span>essed the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount of th<span class=\"_ _0\"></span>e assets and determin<span class=\"_ _0\"></span>ed that the conditions leadin<span class=\"_ _0\"></span>g to the impairment had impr<span class=\"_ _3\"></span>oved. In line with IAS 36, the pr<span class=\"_ _3\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairment loss has been r<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span>sed to the exten<span class=\"_ _0\"></span>t that the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount no longer support<span class=\"_ _0\"></span>s the impairment. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount was det<span class=\"_ _0\"></span>ermined using a value in use c<span class=\"_ _0\"></span>alculation based on a discount<span class=\"_ _0\"></span>ed cash flow (\u201cDCF\u201d) model deriv<span class=\"_ _0\"></span>ed from the Gr<span class=\"_ _3\"></span>oup\u2019s five year plan. This model ex<span class=\"_ _0\"></span>cludes the impact o<span class=\"_ _0\"></span>f restr<span class=\"_ _0\"></span>ucturing activities no<span class=\"_ _0\"></span>t yet commit<span class=\"_ _0\"></span>ted to or significan<span class=\"_ _0\"></span>t futur<span class=\"_ _3\"></span>e investment<span class=\"_ _0\"></span>s that will enhance the perf<span class=\"_ _0\"></span>ormance of the c<span class=\"_ _0\"></span>ustomer contr<span class=\"_ _0\"></span>acts. Al<span class=\"_ _0\"></span>though fair value le<span class=\"_ _0\"></span>ss costs of disposal w<span class=\"_ _0\"></span>as considere<span class=\"_ _0\"></span>d, it could not be det<span class=\"_ _0\"></span>ermined reliably<span class=\"_ _0\"></span>. The r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount is sensitive t<span class=\"_ _0\"></span>o key assumptions, inclu<span class=\"_ _0\"></span>ding the discount r<span class=\"_ _0\"></span>ate, expect<span class=\"_ _0\"></span>ed cash flows an<span class=\"_ _0\"></span>d growth r<span class=\"_ _0\"></span>ates us<span class=\"_ _0\"></span>ed for extr<span class=\"_ _0\"></span>apolation purposes. The k<span class=\"_ _0\"></span>ey assumptions use<span class=\"_ _0\"></span>d to determin<span class=\"_ _0\"></span>e the reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t of the cust<span class=\"_ _0\"></span>omer contra<span class=\"_ _0\"></span>cts, including a sensitivity analysis, ar<span class=\"_ _0\"></span>e disclosed and further e<span class=\"_ _0\"></span>xplained in the note belo<span class=\"_ _0\"></span>w.<span class=\"_ _2d2\"> </span>Goodwill<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup is r<span class=\"_ _0\"></span>equired t<span class=\"_ _0\"></span>o test, on an annual b<span class=\"_ _0\"></span>asis, whether goodwill has su<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ed any impairment. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount is determine<span class=\"_ _0\"></span>d based on value in use calcula<span class=\"_ _0\"></span>tions using a DCF model. T<span class=\"_ _0\"></span>he cash flows ar<span class=\"_ _0\"></span>e derived fr<span class=\"_ _0\"></span>om the Gr<span class=\"_ _0\"></span>oup\u2019s five year plan and do no<span class=\"_ _0\"></span>t include r<span class=\"_ _0\"></span>estruct<span class=\"_ _0\"></span>uring activities that the Gr<span class=\"_ _3\"></span>oup is not ye<span class=\"_ _0\"></span>t committed t<span class=\"_ _0\"></span>o or significant futur<span class=\"_ _3\"></span>e inve<span class=\"_ _0\"></span>stments that will enhanc<span class=\"_ _0\"></span>e the performance o<span class=\"_ _0\"></span>f the assets o<span class=\"_ _0\"></span>f the CGU being tes<span class=\"_ _0\"></span>ted. The r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount is sensitiv<span class=\"_ _0\"></span>e to the discount r<span class=\"_ _0\"></span>ate used f<span class=\"_ _3\"></span>or the DCF model as well as the expect<span class=\"_ _0\"></span>ed cash flows and gr<span class=\"_ _0\"></span>owth ra<span class=\"_ _0\"></span>tes used f<span class=\"_ _0\"></span>or extrapola<span class=\"_ _0\"></span>tion purposes. The k<span class=\"_ _0\"></span>ey assumptions used t<span class=\"_ _0\"></span>o determine the r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount f<span class=\"_ _0\"></span>or the diff<span class=\"_ _0\"></span>erent C<span class=\"_ _0\"></span>GUs, including a<span class=\"_ gs8\"> </span>sensitivity analysis, ar<span class=\"_ _0\"></span>e disclosed and furth<span class=\"_ _0\"></span>er explained in the not<span class=\"_ _0\"></span>e below.<span class=\"_ _2d2\"> </span><div class=\"gs1a1\"><table class=\"s w181 h1ec\" id=\"_a6777804-459d-43e6-9dfe-c67161ccb7e5\"><tr><td></td><td></td><td></td><td class=\"c n x636 y2b1f we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x637 y2b20 we1 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m1 x638 h26 y2b21 ff3 fs1 fc0 sc0 ls0 ws0\">Computer </td><td></td><td class=\"t m1 x639 h26 y2b22 ff3 fs1 fc0 sc0 ls0 ws0\">Customer </td><td></td><td></td><td class=\"t m1 x63a h2 y2b23 ff2 fs1 fc2 sc0 ls0 ws0\">Computer </td><td class=\"t m1 x63b h2 y2b24 ff2 fs1 fc2 sc0 ls0 ws0\">Cust<span class=\"_ _0\"></span>omer </td><td></td><td></td></tr><tr><td></td><td class=\"t m1 x63c h26 y2b25 ff3 fs1 fc0 sc0 ls0 ws0\">softwar<span class=\"_ _0\"></span>e </td><td class=\"t m1 x63d h26 y2b25 ff3 fs1 fc0 sc0 ls0 ws0\">Brands<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x63e h26 y2b26 ff3 fs1 fc0 sc0 ls0 ws0\">contracts </td><td class=\"t m1 x63f h26 y2b26 ff3 fs1 fc0 sc0 ls0 ws0\">Goodwill </td><td class=\"t m1 x440 h26 y2b26 ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x640 h2 y2b27 ff2 fs1 fc2 sc0 ls0 ws0\">sof<span class=\"_ _0\"></span>tware </td><td class=\"t m1 x2eb h2 y2b28 ff2 fs1 fc2 sc0 ls0 ws0\">contr<span class=\"_ _0\"></span>acts </td><td class=\"t m1 x606 h2 y2b28 ff2 fs1 fc2 sc0 ls0 ws0\">Goodwill </td><td class=\"t m1 x24d h2 y2b28 ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m1 x641 h26 y2b29 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x444 h26 y2b29 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x445 h26 y2b2a ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x43f h26 y2b2a ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x440 h26 y2b2a ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fd h2 y2b2b ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fe h2 y2b2c ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24c h2 y2b2c ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2b2c ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2b2d ff3 fs7 fc0 sc0 ls0 ws0\">Cost<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2ad6 w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x642 y2ad7 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">668<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x643 y2ad7 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x644 y2ad7 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">52,140<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x645 y2ad7 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">17,872<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x646 y2ad7 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">70,680<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x647 y2ad6 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">663<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ab y2ad6 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">47,035<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x648 y2ad6 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">18,426<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x649 y2ad6 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">66,124<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29dd w17a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64a y299d w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">533<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64b y299d w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64c y299d w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,125<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64d y299d w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64e y299d w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,658<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64f y29dd w40 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x650 y29dd w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x651 y29dd w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x652 y29dd w38 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b2e w182 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Business c<span class=\"_ _0\"></span>ombinations (see not<span class=\"_ _0\"></span>e 31)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x653 y2b2e w95 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x654 y2b2e w69 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">161<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x655 y2b2e w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,051<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x656 y2b2e w51 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">91<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x657 y2b2e w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,303<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x370 y2b2f w8a h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x658 y2b2f w4d h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">6,422<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x659 y2b2f w45 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65a y2b2f we2 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">6,422<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29de w17e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Disposals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65b y299f w6f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(466)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65c y299f w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65d y299f w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65e y299f w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65f y299f w6f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(466)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x660 y29de w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x661 y29de w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x662 y29de w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x663 y29de w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29df w17b h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change mo<span class=\"_ _0\"></span>vement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x664 y297c w17c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x665 y297c w95 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x666 y297c w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1,722)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x667 y297c w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(725)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x668 y297c w7f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(2,448)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x669 y29df w45 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66a y297c w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,317)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66b y297c w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(554)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66c y297c w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,871)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b30 wde h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y2b30 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">734<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66e y2b30 w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">161<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66f y2b30 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">52,594<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x670 y2b30 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">17,238<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x671 y2b30 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">70,727<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x672 y2b31 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">668<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x673 y2b31 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">52,140<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x674 y2b31 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">17,872<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x675 y2b31 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">70,680<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h9 y2b32 ff3 fs7 fc0 sc0 ls0 ws0\">Amortisation/impairment<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y29a3 w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x642 y29a4 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">528<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x643 y29a4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x676 y29a4 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">8,788<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x677 y29a4 w7c h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x678 y29a4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">9,316<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x679 y29a3 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">477<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67a y29a3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,736<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67b y29a3 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67c y29a3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,213<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a5 w183 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Char<span class=\"_ _0\"></span>ge f<span class=\"_ _0\"></span>or the year<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x585 y29a6 w67 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">37<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67d y29a6 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67e y29a6 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,930<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67f y29a6 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x680 y29a6 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,967<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x681 y29a5 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">51<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x682 y29a5 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,211<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x38f y29a5 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x683 y29a5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,262<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e3 w184 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Impairment<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x684 y29e4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x685 y29e4 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x686 y29e4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">9,275<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x687 y29e4 w7c h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x688 y29e4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">9,275<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x39f y29e3 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x689 y29e3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,895<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68a y29e3 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68b y29e3 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,895<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a9 w185 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Re<span class=\"_ _0\"></span>versal of impairm<span class=\"_ _0\"></span>ent<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68c y2891 w95 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68d y2891 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68e y2891 w71 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(2,930)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68f y2891 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x690 y2891 w3c h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(2,930)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x691 y29a9 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x692 y29a9 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x693 y29a9 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x694 y29a9 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w17e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Disposals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65b y29b4 w6f h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(466)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65c y29b4 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65d y29b4 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65e y29b4 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65f y29b4 w6f h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(466)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x660 y29b5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x661 y29b5 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x662 y29b5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x663 y29b5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e9 w17b h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change mo<span class=\"_ _0\"></span>vement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x695 y29e8 w40 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x696 y29e8 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x697 y29e8 w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(802)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x698 y29e8 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x699 y29e8 w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(800)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3a9 y29e9 w8a h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69a y29e8 w9e h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(54)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69b y29e9 w45 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69c y29e8 w15d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(54)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2895 wde h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y2895 w69 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">101<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69d y2895 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69e y2895 w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">17,261<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69f y2895 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a0 y2895 w48 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">17,362<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a1 y2896 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">528<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a2 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">8,788<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3ab y2896 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a3 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">9,316<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 w180 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">Net book value at end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64a y2897 w44 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">633<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a4 y2897 w69 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">161<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a5 y2897 w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">35,333<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a6 y2897 w47 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">17,238<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a7 y2897 w48 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">53,365<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a8 y2898 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">140<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a9 y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">43,352<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6aa y2898 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">17,872<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ab y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">61,364<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs234\">In September 2024, the G<span class=\"_ _0\"></span>roup comple<span class=\"_ _0\"></span>ted the acquisition o<span class=\"_ _0\"></span>f the Healthcar<span class=\"_ _0\"></span>e shar<span class=\"_ _0\"></span>e class of </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs235\">Thames V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>es VC<span class=\"_ _0\"></span>T 2 plc. This was account<span class=\"_ _0\"></span>ed for as the a<span class=\"_ _0\"></span>cquisition of a contr<span class=\"_ _0\"></span>act under </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs236\">IAS<span class=\"_ gs8\"> </span>38 as no sub<span class=\"_ _0\"></span>stantive pr<span class=\"_ _0\"></span>ocesses wer<span class=\"_ _3\"></span>e acquired an<span class=\"_ _0\"></span>d theref<span class=\"_ _3\"></span>ore it does no<span class=\"_ _0\"></span>t constitut<span class=\"_ _0\"></span>e a </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs237\">business under IFR<span class=\"_ _0\"></span>S 3 (see not<span class=\"_ _0\"></span>e 31). The Gr<span class=\"_ _0\"></span>oup paid \u00a3869,000 in cash plus ther<span class=\"_ _0\"></span>e is a further </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs238\">conting<span class=\"_ _0\"></span>ent payment with an expec<span class=\"_ _0\"></span>ted fair value o<span class=\"_ _0\"></span>f \u00a3256,000 which will be payable in cash ov<span class=\"_ _0\"></span>er </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs239\">a thr<span class=\"_ _0\"></span>ee year period conditional on achie<span class=\"_ _0\"></span>ving certain AUM tar<span class=\"_ _0\"></span>gets. Th<span class=\"_ _0\"></span>e contingent paym<span class=\"_ _0\"></span>ent is </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs23a\">r<span class=\"_ _0\"></span>ecognised as contin<span class=\"_ _0\"></span>gent considera<span class=\"_ _0\"></span>tion within acquisition-rela<span class=\"_ _0\"></span>ted liabilities (see no<span class=\"_ _0\"></span>te 23). </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs23b\">In Mar<span class=\"_ _0\"></span>ch 2025, the Gr<span class=\"_ _0\"></span>oup completed the ac<span class=\"_ _0\"></span>quisition of WHEB (see no<span class=\"_ _0\"></span>te 31). The Gr<span class=\"_ _0\"></span>oup </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs23c\">determin<span class=\"_ _0\"></span>ed that it has acquir<span class=\"_ _0\"></span>ed a business as the ac<span class=\"_ _0\"></span>quired se<span class=\"_ _0\"></span>t of activities and asse<span class=\"_ _0\"></span>ts include </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs23d\">an input and a subs<span class=\"_ _0\"></span>tantive pr<span class=\"_ _0\"></span>ocess that to<span class=\"_ _0\"></span>gether significantly con<span class=\"_ _0\"></span>tribute to the ability t<span class=\"_ _0\"></span>o crea<span class=\"_ _0\"></span>te </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs23e\">outputs.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs23f\">Impairment of intangible assets (customer contr<span class=\"_ _0\"></span>acts) </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs240\">The fair valu<span class=\"_ _0\"></span>e of the identifiable asse<span class=\"_ _0\"></span>ts and liabilities on acquisition of Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _3\"></span>e Capital </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs241\">included intan<span class=\"_ _0\"></span>gible assets (cust<span class=\"_ _0\"></span>omer contract<span class=\"_ _0\"></span>s) for the thr<span class=\"_ _3\"></span>ee main Funds mana<span class=\"_ _0\"></span>ged by the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs242\">acquir<span class=\"_ _0\"></span>ed business, namely D<span class=\"_ _0\"></span>iversified Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _0\"></span>e T<span class=\"_ _3\"></span>rus<span class=\"_ _0\"></span>t (\u201cDIT\u201d), Energy In<span class=\"_ _0\"></span>frastructur<span class=\"_ _3\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs243\">T<span class=\"_ _3\"></span>rus<span class=\"_ _0\"></span>t (\u201cEIT\u201d) and Australian R<span class=\"_ _0\"></span>enewables Inc<span class=\"_ _0\"></span>ome Fund (\u201c<span class=\"_ _0\"></span>ARIF\u201d). These ar<span class=\"_ _0\"></span>e unlisted unit trus<span class=\"_ _0\"></span>ts </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs244\">in Austr<span class=\"_ _0\"></span>alia wher<span class=\"_ _0\"></span>e the unit holders ar<span class=\"_ _0\"></span>e largely super<span class=\"_ _0\"></span>annuation fund<span class=\"_ _0\"></span>s. The unit holders ha<span class=\"_ _0\"></span>ve </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs245\">r<span class=\"_ _0\"></span>edemption windows available t<span class=\"_ _0\"></span>o them acr<span class=\"_ _0\"></span>oss the three F<span class=\"_ _3\"></span>unds at five ye<span class=\"_ _0\"></span>ar intervals which </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs246\">commenced in J<span class=\"_ _0\"></span>uly 2024 for DIT<span class=\"_ _3\"></span>, follo<span class=\"_ _0\"></span>wed by EIT in July 2025 and ARIF in J<span class=\"_ _0\"></span>uly 2028. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs247\">A<span class=\"_ _0\"></span>fter th<span class=\"_ _0\"></span>e redemption windo<span class=\"_ _0\"></span>w closes, the F<span class=\"_ _0\"></span>und has thre<span class=\"_ _0\"></span>e years to g<span class=\"_ _0\"></span>enerate s<span class=\"_ _0\"></span>ufficient liquidity </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs248\">thr<span class=\"_ _0\"></span>ough r<span class=\"_ _0\"></span>ealisations or secondary sale<span class=\"_ _0\"></span>s of the units.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs249\">The r<span class=\"_ _0\"></span>edemption window closed f<span class=\"_ _3\"></span>or DIT in September 2024. A level o<span class=\"_ _0\"></span>f redemptions w<span class=\"_ _0\"></span>as </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs24a\">modelled int<span class=\"_ _0\"></span>o the customer con<span class=\"_ _0\"></span>tract valua<span class=\"_ _0\"></span>tions as part of the acco<span class=\"_ _0\"></span>unting for th<span class=\"_ _0\"></span>e original </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs24b\">acquisition, but a<span class=\"_ _0\"></span>ctual r<span class=\"_ _0\"></span>edemptions have been higher than an<span class=\"_ _0\"></span>ticipated becau<span class=\"_ _0\"></span>se of r<span class=\"_ _0\"></span>ecent </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs24c\">consolida<span class=\"_ _0\"></span>tion in the Australian s<span class=\"_ _0\"></span>uperannuation mark<span class=\"_ _0\"></span>et. This has ther<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ore led t<span class=\"_ _0\"></span>o the Gr<span class=\"_ _0\"></span>oup </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs24d\">r<span class=\"_ _0\"></span>eassessing the use<span class=\"_ _0\"></span>ful life o<span class=\"_ _0\"></span>f the Fun<span class=\"_ _0\"></span>d. The Gr<span class=\"_ _0\"></span>oup expects to be in a similar position f<span class=\"_ _3\"></span>or </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs24e\">EIT when its r<span class=\"_ _0\"></span>edemption window opens in a ye<span class=\"_ _0\"></span>ar\u2019s time and has ther<span class=\"_ _0\"></span>efor<span class=\"_ _3\"></span>e also re<span class=\"_ _0\"></span>assessed </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs24f\">the use<span class=\"_ _0\"></span>ful life o<span class=\"_ _0\"></span>f this Fund. Cons<span class=\"_ _0\"></span>equently<span class=\"_ _0\"></span>, the Gr<span class=\"_ _0\"></span>oup conducte<span class=\"_ _0\"></span>d an impairment re<span class=\"_ _0\"></span>view. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs250\">The<span class=\"_ gs8\"> </span>r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount was es<span class=\"_ _0\"></span>timated based on its v<span class=\"_ _0\"></span>alue in use using a five y<span class=\"_ _0\"></span>ear for<span class=\"_ _3\"></span>ecast </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs251\">extr<span class=\"_ _0\"></span>apolated over th<span class=\"_ _0\"></span>e useful lif<span class=\"_ _0\"></span>e exclu<span class=\"_ _0\"></span>ding performance f<span class=\"_ _3\"></span>ees as these wer<span class=\"_ _0\"></span>e uncertain and </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs252\">discussions with in<span class=\"_ _0\"></span>vestor<span class=\"_ _0\"></span>s had not beg<span class=\"_ _0\"></span>un. The EIT and DIT value in use include<span class=\"_ _0\"></span>s cash flow </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs253\">f<span class=\"_ _0\"></span>orecas<span class=\"_ _0\"></span>ts only for the r<span class=\"_ _0\"></span>emaining use<span class=\"_ _0\"></span>ful lives. The Gr<span class=\"_ _0\"></span>oup r<span class=\"_ _0\"></span>ecognised an impairment lo<span class=\"_ _0\"></span>ss of </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs254\">\u00a39,275,000 in the Half<span class=\"_ _0\"></span>-year Report f<span class=\"_ _3\"></span>or the<span class=\"_ gs8\"> </span>six months ended 30 September 2024. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs25f\">The f<span class=\"_ _0\"></span>ollowing k<span class=\"_ _0\"></span>ey assumptions and outputs w<span class=\"_ _0\"></span>ere applied in the v<span class=\"_ _0\"></span>alue in use calculations at </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs260\">31<span class=\"_ gs8\"> </span>Mar<span class=\"_ _0\"></span>ch 2025:<span class=\"_ _2d2\"> </span></div><div class=\"gs261\"><table class=\"s w1a6 h1ef\" id=\"_96f60151-5e61-4e73-9f7f-96b2b7ebe3d4\"><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x596 h26 y2b5b ff3 fs1 fc0 sc0 ls0 ws0\">Infrastructur<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td class=\"c n x6df y2b50 w192 h1d1\"><div class=\"t m1 x24f h26 y2b5c ff3 fs1 fc0 sc0 ls0 ws0\">EIT<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e0 y2b50 w193 h1d1\"><div class=\"t m1 x24f h26 y2b5c ff3 fs1 fc0 sc0 ls0 ws0\">DIT<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e1 y2b50 w1a7 h1d1\"><div class=\"t m1 x24f h26 y2b5c ff3 fs1 fc0 sc0 ls0 ws0\">ARIF<span class=\"_ _2d2\"> </span></div></td><td class=\"t m1 x6e2 h26 y2b5d ff3 fs1 fc0 sc0 ls0 ws0\">Capital<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x250 y2b5e w1a8 h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">P<span class=\"_ _0\"></span>ost-tax discoun<span class=\"_ _0\"></span>t rate</div><div class=\"t m1 x6e3 h27 y2a11 ff2 fsf fc2 sc0 ls0 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e4 y2b5f w197 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.8%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e5 y2b5f w1a9 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.8%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e6 y2b5f w197 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.8%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e7 y2b5f w4b h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b54 w198 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Usef<span class=\"_ _0\"></span>ul life<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e8 y2b55 w1aa h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3.5 y<span class=\"_ _0\"></span>ears<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e9 y2b55 w1ab h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2.5 years<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ea y2b55 w1ac h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">17.5 years<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6eb y2b55 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2b56 w1ad h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>age EBITDA mar<span class=\"_ _0\"></span>gin</div><div class=\"t m1 x6ec h27 y2996 ff2 fsf fc2 sc0 ls0 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ed y2b57 w19d h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ee y2b57 w1ae h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ef y2b57 w197 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">42.7%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f0 y2b57 w4b h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b60 w19e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Long-t<span class=\"_ _0\"></span>erm gro<span class=\"_ _0\"></span>wth rate<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f1 y2b61 w1ae h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d0 y2b61 w19d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d1 y2b61 w19f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d2 y2b61 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac4 w1af h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Rec<span class=\"_ _0\"></span>overable am<span class=\"_ _0\"></span>ount (\u00a3000)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f2 y2ac4 w1a4 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,147<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f3 y2ac4 w1a4 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,520<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f4 y2ac4 w48 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">12,698<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f5 y2ac4 w7c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac6 w1a3 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Carrying value (\u00a3000)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f6 y2ac6 w1a1 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">759<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f7 y2ac6 w1a1 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">978<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f8 y2ac6 w47 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">11,527<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f9 y2ac6 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 ha y2b62 ff2 fs7 fc2 sc0 ls0 ws0\">Impairment o<span class=\"_ _0\"></span>f intangible assets </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2897 w1a5 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(cust<span class=\"_ _0\"></span>omer contrac<span class=\"_ _0\"></span>ts) (\u00a3000)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6fa y2897 w7f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1,388)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6fb y2897 w7f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1,542)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6fc y2897 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6fd y2897 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(2,930)<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 h16 ff7 fsa fc2 sc0 ls0 ws0 gs262\">1. <span class=\"_ _e\"> </span>Using a pr<span class=\"_ _0\"></span>e-tax discount ra<span class=\"_ _0\"></span>te of 26.9% on pre-ta<span class=\"_ _0\"></span>x cash flows does not pr<span class=\"_ _0\"></span>oduce a materially diff<span class=\"_ _0\"></span>erent r<span class=\"_ _0\"></span>esult.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h16 ff7 fsa fc2 sc0 ls0 ws0 gs263\">2. <span class=\"_ _e\"> </span><span class=\"ff2\">The gr<span class=\"_ _0\"></span>owth rate and EBITD<span class=\"_ _0\"></span>A margin assumptions apply only to the period b<span class=\"_ _0\"></span>eyond the formal bu<span class=\"_ _0\"></span>dgeted period, with the value in use </span></div><div class=\"t m1 h16 ff7 fsa fc2 sc0 ls0 ws0 gs264\">calculation based on an e<span class=\"_ _0\"></span>xtrapolation of the budge<span class=\"_ _0\"></span>ted cash flows f<span class=\"_ _0\"></span>or year five.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs265\">As a r<span class=\"_ _0\"></span>esult o<span class=\"_ _0\"></span>f this analysis, the Gr<span class=\"_ _0\"></span>oup has rec<span class=\"_ _0\"></span>ognised a re<span class=\"_ _0\"></span>versal o<span class=\"_ _0\"></span>f \u00a32,930,000 in the curren<span class=\"_ _0\"></span>t </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs266\">year a<span class=\"_ _0\"></span>gainst the initially r<span class=\"_ _0\"></span>ecognised impairment o<span class=\"_ _0\"></span>f the Infrastr<span class=\"_ _0\"></span>uctur<span class=\"_ _0\"></span>e Capital customer </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs267\">contr<span class=\"_ _0\"></span>acts. The r<span class=\"_ _0\"></span>eversal o<span class=\"_ _0\"></span>f the impairment char<span class=\"_ _0\"></span>ge is r<span class=\"_ _0\"></span>ecorded within a<span class=\"_ _0\"></span>dministrative e<span class=\"_ _0\"></span>xpenses </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs268\">in<span class=\"_ gs8\"> </span>the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _3\"></span>ehensive income. </div>The f<span class=\"_ _0\"></span>ollowing k<span class=\"_ _0\"></span>ey assumptions wer<span class=\"_ _0\"></span>e applied in the value in use calc<span class=\"_ _0\"></span>ulations at 30<span class=\"_ gs8\"> </span>September<span class=\"_ gs8\"> </span>2024: <table class=\"s w191 h1ef\" id=\"_0afef1ba-a4c2-4cda-aa9d-94764362e96e\"><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x63d h26 y2b4e ff3 fs1 fc0 sc0 ls0 ws0\">Infrastructur<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td class=\"c n x6bd y2b50 w192 h1f0\"><div class=\"t m1 x24f h26 y2b4f ff3 fs1 fc0 sc0 ls0 ws0\">EIT<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6be y2b50 w193 h1f0\"><div class=\"t m1 x24f h26 y2b4f ff3 fs1 fc0 sc0 ls0 ws0\">DIT<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6bf y2b50 w194 h1f0\"><div class=\"t m1 x24f h26 y2b4f ff3 fs1 fc0 sc0 ls0 ws0\">ARIF<span class=\"_ _2d2\"> </span></div></td><td class=\"t m1 x6c0 h26 y2b51 ff3 fs1 fc0 sc0 ls0 ws0\">Capital<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x250 y2b52 w195 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">P<span class=\"_ _0\"></span>ost-tax discoun<span class=\"_ _0\"></span>t rate</div><div class=\"t m1 x6c1 h27 y2996 ff2 fsf fc2 sc0 ls0 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c2 y2b53 w196 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.8%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c3 y2b53 w196 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.8%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c4 y2b53 w197 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.8%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c5 y2b53 w4b h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b54 w198 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Usef<span class=\"_ _0\"></span>ul life<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c6 y2b55 w199 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4 years<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c7 y2b55 w19a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3 year<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c8 y2b55 w19b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">18 years<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c9 y2b55 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2b56 w19c h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>age EBITDA mar<span class=\"_ _0\"></span>gin</div><div class=\"t m1 x6ca h27 y2a11 ff2 fsf fc2 sc0 ls0 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6cb y2b57 w19d h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6cc y2b57 w19d h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6cd y2b57 w196 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">49.3%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ce y2b57 w95 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b58 w19e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Long-t<span class=\"_ _0\"></span>erm gro<span class=\"_ _0\"></span>wth rate<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6cf y2b59 w19d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d0 y2b59 w19d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">N/A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d1 y2b59 w19f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d2 y2b59 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac4 w1a0 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Rec<span class=\"_ _0\"></span>overable am<span class=\"_ _0\"></span>ount (\u00a3000)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d3 y2ac4 w1a1 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">928<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d4 y2ac4 w1a2 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,255<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d5 y2ac4 w62 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">12,964<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d6 y2ac4 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ac6 w1a3 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Carrying value (\u00a3000)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d7 y2ac6 w1a4 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">3,659<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d8 y2ac6 w1a4 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">7,799<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d9 y2ac6 w47 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">12,686<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6da y2ac6 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 ha y2b5a ff2 fs7 fc2 sc0 ls0 ws0\">Impairment o<span class=\"_ _0\"></span>f intangible assets </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2897 w1a5 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(cust<span class=\"_ _0\"></span>omer contrac<span class=\"_ _0\"></span>ts) (\u00a3000)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6db y2897 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,731<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6dc y2897 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">6,544<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6dd y2897 w95 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6de y2897 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">9,275<span class=\"_ _2d2\"> </span></div></td></tr></table>1. <span class=\"_ _e\"> </span>Using a pr<span class=\"_ _0\"></span>e-tax discount ra<span class=\"_ _0\"></span>te of 26.9% (Infrastru<span class=\"_ _0\"></span>cture Capital) on pr<span class=\"_ _0\"></span>e-tax cash flows does no<span class=\"_ _0\"></span>t produce a ma<span class=\"_ _0\"></span>terially differ<span class=\"_ _0\"></span>ent resul<span class=\"_ _0\"></span>t.<span class=\"_ _2d2\"> </span>2. <span class=\"_ _e\"> </span><span class=\"ff2\">The gr<span class=\"_ _0\"></span>owth rate and EBITD<span class=\"_ _0\"></span>A margin assumptions apply only to the period b<span class=\"_ _0\"></span>eyond the formal bu<span class=\"_ _0\"></span>dgeted period, with the value in use </span>calculation based on an e<span class=\"_ _0\"></span>xtrapolation of the budge<span class=\"_ _0\"></span>ted cash flows f<span class=\"_ _0\"></span>or year five.<span class=\"_ _2d2\"> </span>In the f<span class=\"_ _0\"></span>ollowing six month period t<span class=\"_ _0\"></span>o 31 March 2025, f<span class=\"_ _0\"></span>ollowing certain significan<span class=\"_ _0\"></span>t changes to the expect<span class=\"_ _0\"></span>ed performanc<span class=\"_ _0\"></span>e of DIT and EIT and finalisation o<span class=\"_ _0\"></span>f the five year plan, the G<span class=\"_ _0\"></span>roup r<span class=\"_ _0\"></span>eassessed its estima<span class=\"_ _0\"></span>tes and r<span class=\"_ _0\"></span>evers<span class=\"_ _0\"></span>ed part of the initially r<span class=\"_ _0\"></span>ecognised impairment.<span class=\"_ _2d2\"> </span>The r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount o<span class=\"_ _0\"></span>f the customer c<span class=\"_ _0\"></span>ontracts has been de<span class=\"_ _0\"></span>termined based on a valu<span class=\"_ _0\"></span>e in use calcula<span class=\"_ _0\"></span>tion using cash flow pr<span class=\"_ _0\"></span>ojections fr<span class=\"_ _0\"></span>om financial budgets appr<span class=\"_ _3\"></span>oved by Senior Managemen<span class=\"_ _0\"></span>t covering a fiv<span class=\"_ _0\"></span>e year period and extr<span class=\"_ _0\"></span>apolated ov<span class=\"_ _0\"></span>er the useful lif<span class=\"_ _0\"></span>e. Ther<span class=\"_ _0\"></span>e is potential f<span class=\"_ _0\"></span>or performance f<span class=\"_ _3\"></span>ees to be r<span class=\"_ _0\"></span>ecognised ov<span class=\"_ _0\"></span>er the remaining u<span class=\"_ _0\"></span>seful lives o<span class=\"_ _0\"></span>f these contr<span class=\"_ _0\"></span>acts which now ha<span class=\"_ _0\"></span>ve mor<span class=\"_ _0\"></span>e certainty and ar<span class=\"_ _0\"></span>e included in the value in us<span class=\"_ _0\"></span>e calculation. The discoun<span class=\"_ _0\"></span>t rate w<span class=\"_ _0\"></span>as derived fr<span class=\"_ _0\"></span>om the Gr<span class=\"_ _0\"></span>oup\u2019s weight<span class=\"_ _0\"></span>ed aver<span class=\"_ _0\"></span>age cost o<span class=\"_ _0\"></span>f capital and takes in<span class=\"_ _0\"></span>to account th<span class=\"_ _0\"></span>e weighted aver<span class=\"_ _0\"></span>age cos<span class=\"_ _0\"></span>t of capital of o<span class=\"_ _0\"></span>ther market participan<span class=\"_ _0\"></span>ts. The aver<span class=\"_ _0\"></span>age r<span class=\"_ _0\"></span>evenue gr<span class=\"_ _0\"></span>owth ra<span class=\"_ _0\"></span>te is a combination o<span class=\"_ _0\"></span>f market gr<span class=\"_ _0\"></span>owth, fundr<span class=\"_ _0\"></span>aising and NA<span class=\"_ _3\"></span>V attrition. T<span class=\"_ _0\"></span>he terminal gro<span class=\"_ _0\"></span>wth rate is b<span class=\"_ _0\"></span>ased on external lon<span class=\"_ _0\"></span>g-term inflation expecta<span class=\"_ _0\"></span>tions.<span class=\"_ _2d2\"> </span><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs27c\">Goodwill is allocat<span class=\"_ _0\"></span>ed between CGU<span class=\"_ _0\"></span>s at 31 March 2025 as f<span class=\"_ _3\"></span>ollows: \u00a310,610,000 fr<span class=\"_ _0\"></span>om the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs27d\">acquisition o<span class=\"_ _0\"></span>f Infrastruc<span class=\"_ _0\"></span>ture Capit<span class=\"_ _0\"></span>al to the Infras<span class=\"_ _0\"></span>tructur<span class=\"_ _0\"></span>e operating se<span class=\"_ _0\"></span>gment CGUs; \u00a36,537,000 </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs27e\">fr<span class=\"_ _0\"></span>om the acquisition of Do<span class=\"_ _0\"></span>wning\u2019s technology ven<span class=\"_ _0\"></span>ture<span class=\"_ _0\"></span>s business to the Priva<span class=\"_ _0\"></span>te Equity opera<span class=\"_ _0\"></span>ting </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls27 ws51 gs27f\">segment C<span class=\"_ _0\"></span>GUs; and \u00a391,000 fr<span class=\"_ _0\"></span>om the acquisition o<span class=\"_ _0\"></span>f WHEB to the FCM oper<span class=\"_ _0\"></span>ating segmen<span class=\"_ _0\"></span>t CGUs.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs280\">An annual impairmen<span class=\"_ _0\"></span>t test f<span class=\"_ _0\"></span>or goodwill is carried out a<span class=\"_ _0\"></span>t the period end date comparing th<span class=\"_ _0\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs281\">carrying value an<span class=\"_ _0\"></span>d reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t of the CGU. Th<span class=\"_ _0\"></span>e reco<span class=\"_ _0\"></span>verable valu<span class=\"_ _0\"></span>e was determined </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs282\">based on a value in u<span class=\"_ _0\"></span>se calculation using a DCF m<span class=\"_ _0\"></span>odel over a period of fiv<span class=\"_ _0\"></span>e years wher<span class=\"_ _3\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs283\">the terminal gr<span class=\"_ _0\"></span>owth r<span class=\"_ _0\"></span>ate is used f<span class=\"_ _0\"></span>or year<span class=\"_ _0\"></span>s beyond that. Th<span class=\"_ _0\"></span>e for<span class=\"_ _0\"></span>ecasted c<span class=\"_ _0\"></span>ash flows have </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs284\">been det<span class=\"_ _0\"></span>ermined using the five y<span class=\"_ _0\"></span>ear plan that was pr<span class=\"_ _0\"></span>ovisionally r<span class=\"_ _0\"></span>eviewed by th<span class=\"_ _0\"></span>e Board on </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs285\">20<span class=\"_ gs8\"> </span>June<span class=\"_ gs8\"> </span>2025. The plan will be f<span class=\"_ _0\"></span>ully ratified at the upc<span class=\"_ _0\"></span>oming Board m<span class=\"_ _0\"></span>eeting on 1 Augu<span class=\"_ _0\"></span>st 2025. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs286\">The discoun<span class=\"_ _0\"></span>t rate w<span class=\"_ _0\"></span>as derived fr<span class=\"_ _0\"></span>om the CGUs\u2019 weigh<span class=\"_ _0\"></span>ted aver<span class=\"_ _0\"></span>age cost o<span class=\"_ _0\"></span>f capital and tak<span class=\"_ _0\"></span>es into </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs287\">accoun<span class=\"_ _0\"></span>t the weighte<span class=\"_ _0\"></span>d averag<span class=\"_ _0\"></span>e cost of capit<span class=\"_ _0\"></span>al of other mark<span class=\"_ _0\"></span>et participants.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs288\">The f<span class=\"_ _0\"></span>ollowing k<span class=\"_ _0\"></span>ey assumptions wer<span class=\"_ _0\"></span>e applied in the value in use calc<span class=\"_ _0\"></span>ulation:<span class=\"_ _2d2\"> </span></div><div class=\"gs289\"><table class=\"s w1b8 h1f3\" id=\"_94ebe9b1-ebb2-4ccc-980d-4365d40824ce\"><tr><td></td><td class=\"t m1 x71a h26 y2b80 ff3 fs1 fc0 sc0 ls0 ws0\">Infrastructur<span class=\"_ _0\"></span>e </td><td class=\"t m1 x71b h26 y2b80 ff3 fs1 fc0 sc0 ls0 ws0\">Private Equity </td><td class=\"t m1 x71c h26 y2b80 ff3 fs1 fc0 sc0 ls4b ws7c\">FCM<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td class=\"t m1 x71d h26 y2b81 ff3 fs1 fc0 sc0 ls0 ws0\">CGUs<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x71e h26 y2b81 ff3 fs1 fc0 sc0 ls0 ws0\">CGUs<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x71f h26 y2b81 ff3 fs1 fc0 sc0 ls0 ws0\">CGUs<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x250 y29f2 w1a8 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">P<span class=\"_ _0\"></span>ost-tax discoun<span class=\"_ _0\"></span>t rate</div><div class=\"t m1 x6e3 h27 y2a11 ff2 fsf fc2 sc0 ls0 ws0\">3<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x720 y2b82 w197 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.1%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x721 y2b82 w1a9 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">13.9%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x722 y2b82 w197 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">15.4%<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w1b9 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>erminal gr<span class=\"_ _0\"></span>owth ra<span class=\"_ _0\"></span>te<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x723 y2895 w19f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x724 y2895 w19f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x725 y2895 w19f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2%<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2898 w1ba h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>age EBITDA mar<span class=\"_ _0\"></span>gin<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x726 y2897 w197 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">45.7%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x727 y2897 w197 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">41.4%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x728 y2897 w1bb h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5.6%<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs28a\">The gr<span class=\"_ _0\"></span>owth ra<span class=\"_ _0\"></span>te and EBITDA mar<span class=\"_ _0\"></span>gin assumptions applied only to the period b<span class=\"_ _0\"></span>eyond the f<span class=\"_ _0\"></span>ormal </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs28b\">budge<span class=\"_ _0\"></span>ted period, with the value in use c<span class=\"_ _0\"></span>alculation based on an extr<span class=\"_ _0\"></span>apolation of the budg<span class=\"_ _0\"></span>eted </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs28c\">cash flows fr<span class=\"_ _3\"></span>om year five. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs28d\">As a r<span class=\"_ _0\"></span>esult o<span class=\"_ _0\"></span>f this analysis, there is he<span class=\"_ _0\"></span>adroom o<span class=\"_ _0\"></span>f \u00a3337.6 million (2024: \u00a3452.4 million) in the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs28e\">Infras<span class=\"_ _0\"></span>tructur<span class=\"_ _0\"></span>e CGUs, \u00a3161.8 million (2024: \u00a3146.3 million) in the P<span class=\"_ _0\"></span>rivate Equity CG<span class=\"_ _0\"></span>Us and </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs28f\">\u00a32.6<span class=\"_ gs8\"> </span>million in the FCM CG<span class=\"_ _0\"></span>Us and ther<span class=\"_ _0\"></span>efor<span class=\"_ _3\"></span>e no impairment has been r<span class=\"_ _0\"></span>ecognised. </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs290\">A sensitivity analysis was carrie<span class=\"_ _0\"></span>d out and the Gr<span class=\"_ _0\"></span>oup does not c<span class=\"_ _0\"></span>onsider that a re<span class=\"_ _0\"></span>asonably </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs291\">possible change in k<span class=\"_ _0\"></span>ey assumptions wo<span class=\"_ _0\"></span>uld reduc<span class=\"_ _0\"></span>e the rec<span class=\"_ _0\"></span>overable am<span class=\"_ _0\"></span>ount of the CGU<span class=\"_ _0\"></span>s to </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs292\">below their carryin<span class=\"_ _0\"></span>g value.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h16 ff7 fsa fc2 sc0 ls0 ws0 gs293\">1. <span class=\"_ _e\"> </span><span class=\"ff2\">As no r<span class=\"_ _0\"></span>evenue gro<span class=\"_ _0\"></span>wth assumptions have been applied to EIT and DIT be<span class=\"_ _0\"></span>yond the formal budg<span class=\"_ _0\"></span>eting process, th<span class=\"_ _0\"></span>e 5% change in </span></div><div class=\"t m1 h16 ff7 fsa fc2 sc0 ls0 ws0 gs294\">re<span class=\"_ _0\"></span>venue gro<span class=\"_ _0\"></span>wth has been applied to the for<span class=\"_ _0\"></span>ecasted cash flow<span class=\"_ _0\"></span>s. </div><div class=\"t m1 h16 ff7 fsa fc2 sc0 ls0 ws0 gs295\">2. <span class=\"_ _e\"> </span>The goodwill arising fr<span class=\"_ _0\"></span>om the acquisition of Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _0\"></span>e Capital is subject to f<span class=\"_ _0\"></span>oreign exchan<span class=\"_ _0\"></span>ge movements as it is deemed t<span class=\"_ _0\"></span>o be </div><div class=\"t m1 h16 ff7 fsa fc2 sc0 ls0 ws0 gs296\">an Austr<span class=\"_ _0\"></span>alian dollar asset. </div><div class=\"t m1 h16 ff7 fsa fc2 sc0 ls0 ws0 gs297\">3. <span class=\"_ _e\"> </span>Using a pr<span class=\"_ _0\"></span>e-tax discount ra<span class=\"_ _0\"></span>te of 17.4% (Infrastru<span class=\"_ _0\"></span>cture), 18.3% (Priva<span class=\"_ _0\"></span>te Equity) and 21.5% (FCM) on pr<span class=\"_ _0\"></span>e-tax cash flows does no<span class=\"_ _0\"></span>t </div><div class=\"t m1 h16 ff7 fsa fc2 sc0 ls0 ws0 gs298\">prod<span class=\"_ _0\"></span>uce a materially differ<span class=\"_ _0\"></span>ent re<span class=\"_ _0\"></span>sult.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs29a\">A sensitivity analysis was carrie<span class=\"_ _0\"></span>d out on the cust<span class=\"_ _0\"></span>omer contracts impairm<span class=\"_ _0\"></span>ent models at </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs29b\">31<span class=\"_ gs8\"> </span>Mar<span class=\"_ _0\"></span>ch 2025 to assess the impact o<span class=\"_ _0\"></span>f re<span class=\"_ _0\"></span>asonable plausible scenarios on bo<span class=\"_ _0\"></span>th the discount </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs29c\">rat<span class=\"_ _0\"></span>e and re<span class=\"_ _0\"></span>venue gr<span class=\"_ _0\"></span>owth ra<span class=\"_ _0\"></span>tes on the Gr<span class=\"_ _0\"></span>oup\u2019s estimation by th<span class=\"_ _0\"></span>e stated per<span class=\"_ _0\"></span>centage<span class=\"_ _0\"></span>s:<span class=\"_ _2d2\"> </span></div><div class=\"gs29d\"><table class=\"s w1b0 h1f1\" id=\"_e0678507-ff9d-465e-8d5d-a09c076d48d4\"><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x6fe h26 y2b63 ff3 fs1 fc0 sc0 ls0 ws0\">Impact on statement of compr<span class=\"_ _0\"></span>ehensive income<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x63d h26 y2b64 ff3 fs1 fc0 sc0 ls0 ws0\">Infrastructur<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td class=\"t m1 x6ff h26 y2b65 ff3 fs1 fc0 sc0 ls0 ws0\">EIT<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x570 h26 y2b65 ff3 fs1 fc0 sc0 ls0 ws0\">DIT<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x700 h26 y2b65 ff3 fs1 fc0 sc0 ls0 ws0\">ARIF<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x6c0 h26 y2b66 ff3 fs1 fc0 sc0 ls0 ws0\">Capital<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td class=\"t m1 x701 h26 y2b67 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x702 h26 y2b67 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x43d h26 y2b67 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h26 y2b68 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 ha y2b69 ff2 fs7 fc2 sc0 ls0 ws0\">Impact o<span class=\"_ _0\"></span>f a change in discount r<span class=\"_ _0\"></span>ate assumptions </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x272 ha y2b6a ff2 fs7 fc2 sc0 ls0 ws0\">on the impairment loss r<span class=\"_ _3\"></span>ecognised:<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2b6b w1b1 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">+ 2%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x703 y2b6c we7 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(75)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x704 y2b6c we7 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(64)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x705 y2b6c w1b2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(325)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x706 y2b6c w6f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(464)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b6d w1b3 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">- 2%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x707 y2b6e w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">80<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x708 y2b6e w67 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">68<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x709 y2b6e w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70a y2b6e w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">148<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 ha y2b6f ff2 fs7 fc2 sc0 ls0 ws0\">Impact o<span class=\"_ _0\"></span>f a change in r<span class=\"_ _0\"></span>evenue gr<span class=\"_ _0\"></span>owth assumptions </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x250 y2b70 w1b4 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">on the impairment loss r<span class=\"_ _3\"></span>ecognised</div><div class=\"t m1 x70b h27 y2996 ff2 fsf fc2 sc0 ls0 ws0\">1<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x70c ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">:<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2b71 w1b1 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">+ 5%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70d y2b72 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">203<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70e y2b72 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">217<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70f y2b72 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x710 y2b72 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">420<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b73 w1b3 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">- 5%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x711 y2b74 w6f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(203)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x712 y2b74 w6f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(217)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x713 y2b74 w1b2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(558)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x714 y2b74 w6f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(978)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 hb y2b75 ff7 fs7 fc3 sc0 ls0 ws0\">No indicat<span class=\"_ _0\"></span>ors of impairment h<span class=\"_ _0\"></span>ave been identified f<span class=\"_ _0\"></span>or the r<span class=\"_ _0\"></span>emaining custom<span class=\"_ _0\"></span>er contracts a<span class=\"_ _0\"></span>cquired </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x272 hb y2b76 ff7 fs7 fc3 sc0 ls0 ws0\">at 31 Mar<span class=\"_ _0\"></span>ch 2025.<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td></tr></table></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs29e\">Goodwill<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs29f\">The table below sh<span class=\"_ _0\"></span>ows the carrying amoun<span class=\"_ _0\"></span>t of goodwill.<span class=\"_ _2d2\"> </span></div><div class=\"gs2a0\"><table class=\"s w1b5 h1f2\" id=\"_bb3fe18d-a0a1-44a3-8fd0-eb9abbe697a3\"><tr><td></td><td class=\"t m1 x715 h26 y2b77 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td></tr><tr><td></td><td class=\"t m1 x716 h26 y2b78 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td></tr><tr><td></td><td class=\"t m1 x716 h26 y2b79 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x250 y2b7a w1b6 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f Infrastru<span class=\"_ _0\"></span>cture C<span class=\"_ _0\"></span>apital</div><div class=\"t m1 x717 h27 y2a11 ff2 fsf fc2 sc0 ls0 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"t m1 x56d h9 y2b7b ff3 fs7 fc0 sc0 ls0 ws0\">10,610<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2b7c w18c h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f Downing\u2019s technolo<span class=\"_ _0\"></span>gy ventur<span class=\"_ _0\"></span>es business<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x718 y2b7d w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">6,537<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b7e w1b7 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Acquisition o<span class=\"_ _0\"></span>f WHEB<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x719 y2b7e w4a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">91<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"t m1 x56d h9 y2b7f ff3 fs7 fc0 sc0 ls0 ws0\">17,238<span class=\"_ _2d2\"> </span></td></tr></table></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs2b0\">Computer softwar<span class=\"_ _0\"></span>e </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs2b1\">The r<span class=\"_ _0\"></span>emaining element o<span class=\"_ _0\"></span>f intangible assets r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o capitalised sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e costs, which ar<span class=\"_ _0\"></span>e </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2b2\">amortised ov<span class=\"_ _0\"></span>er four t<span class=\"_ _0\"></span>o five year<span class=\"_ _0\"></span>s. The amortisation char<span class=\"_ _0\"></span>ges abov<span class=\"_ _0\"></span>e are r<span class=\"_ _0\"></span>ecognised within </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2b3\">administr<span class=\"_ _0\"></span>ative expenses in the s<span class=\"_ _0\"></span>tatement o<span class=\"_ _0\"></span>f comprehensiv<span class=\"_ _0\"></span>e income.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-538": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>Goodwill arises thr<span class=\"_ _3\"></span>ough business combinations an<span class=\"_ _0\"></span>d repr<span class=\"_ _0\"></span>esents the e<span class=\"_ _0\"></span>xcess o<span class=\"_ _0\"></span>f the cost of acquisition ov<span class=\"_ _0\"></span>er the Gr<span class=\"_ _0\"></span>oup\u2019s inter<span class=\"_ _0\"></span>est in the fair value o<span class=\"_ _0\"></span>f the identifiable assets, liabilitie<span class=\"_ _0\"></span>s and conting<span class=\"_ _0\"></span>ent liabilities of a busin<span class=\"_ _0\"></span>ess at the date o<span class=\"_ _0\"></span>f acquisition. Goodwill is r<span class=\"_ _0\"></span>ecognised as an asset and me<span class=\"_ _0\"></span>asured a<span class=\"_ _0\"></span>t cost less acc<span class=\"_ _0\"></span>umulated impairment loss<span class=\"_ _0\"></span>es. It is allocated to gr<span class=\"_ _0\"></span>oups of cash-gener<span class=\"_ _0\"></span>ating units (\u201cCGU<span class=\"_ _0\"></span>s\u201d), which repr<span class=\"_ _0\"></span>esent the lo<span class=\"_ _0\"></span>west level a<span class=\"_ _0\"></span>t which goodwill is monitor<span class=\"_ _0\"></span>ed f<span class=\"_ _0\"></span>or internal managemen<span class=\"_ _0\"></span>t purposes. CGUs ar<span class=\"_ _3\"></span>e identified as the smallest identifiable gr<span class=\"_ _0\"></span>oup of asse<span class=\"_ _0\"></span>ts that genera<span class=\"_ _0\"></span>te cash inflows th<span class=\"_ _0\"></span>at are lar<span class=\"_ _0\"></span>gely independent o<span class=\"_ _0\"></span>f the cash inflow<span class=\"_ _0\"></span>s from o<span class=\"_ _0\"></span>ther assets or gr<span class=\"_ _0\"></span>oups of assets, an<span class=\"_ _0\"></span>d are no lar<span class=\"_ _0\"></span>ger than the Gr<span class=\"_ _0\"></span>oup\u2019s operatin<span class=\"_ _0\"></span>g segments, as set o<span class=\"_ _0\"></span>ut in note 5.<span class=\"_ _2d2\"> </span>Intangible asse<span class=\"_ _0\"></span>ts in respec<span class=\"_ _0\"></span>t of cust<span class=\"_ _0\"></span>omer contrac<span class=\"_ _0\"></span>ts (acquired<span class=\"_ _0\"></span>) re<span class=\"_ _0\"></span>flect the fair value o<span class=\"_ _0\"></span>f the inve<span class=\"_ _0\"></span>stment management c<span class=\"_ _0\"></span>ontracts ob<span class=\"_ _0\"></span>tained, which is equal t<span class=\"_ _0\"></span>o the presen<span class=\"_ _0\"></span>t value of the earnings th<span class=\"_ _0\"></span>ey are e<span class=\"_ _0\"></span>xpected to gener<span class=\"_ _0\"></span>ate. This is on the b<span class=\"_ _0\"></span>asis that it is prob<span class=\"_ _0\"></span>able that futur<span class=\"_ _0\"></span>e economic bene<span class=\"_ _0\"></span>fits attribu<span class=\"_ _0\"></span>table to the inve<span class=\"_ _0\"></span>stment management c<span class=\"_ _0\"></span>ontracts will flo<span class=\"_ _0\"></span>w to the Gr<span class=\"_ _0\"></span>oup and the fair value o<span class=\"_ _0\"></span>f the intangible asse<span class=\"_ _0\"></span>t can be measur<span class=\"_ _0\"></span>ed reliably<span class=\"_ _0\"></span>. These intangible assets ar<span class=\"_ _0\"></span>e subsequ<span class=\"_ _0\"></span>ently carried at the amount initially r<span class=\"_ _3\"></span>ecognised less accum<span class=\"_ _0\"></span>ulated amortisation, which is calcula<span class=\"_ _0\"></span>ted using the str<span class=\"_ _0\"></span>aight-line me<span class=\"_ _0\"></span>thod over their es<span class=\"_ _0\"></span>timated usef<span class=\"_ _0\"></span>ul<span class=\"_ gs8\"> </span>lives. Comput<span class=\"_ _0\"></span>er softw<span class=\"_ _0\"></span>are (int<span class=\"_ _0\"></span>ernally generat<span class=\"_ _0\"></span>ed) r<span class=\"_ _0\"></span>epresen<span class=\"_ _0\"></span>ts softw<span class=\"_ _0\"></span>are licen<span class=\"_ _0\"></span>ces and developmen<span class=\"_ _0\"></span>t costs t<span class=\"_ _0\"></span>o bring sof<span class=\"_ _0\"></span>tware in<span class=\"_ _0\"></span>to use. Cos<span class=\"_ _0\"></span>ts associated with dev<span class=\"_ _0\"></span>eloping or maintaining comput<span class=\"_ _0\"></span>er sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e progr<span class=\"_ _0\"></span>ammes that do no<span class=\"_ _0\"></span>t meet the capitalisation crit<span class=\"_ _0\"></span>eria under IAS<span class=\"_ gs8\"> </span>38 ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>ecognised as an expense as inc<span class=\"_ _0\"></span>urred. Compu<span class=\"_ _0\"></span>ter sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e is carried at cost less accumula<span class=\"_ _0\"></span>ted amortisation.<span class=\"_ _2d2\"> </span>Amortisation is pr<span class=\"_ _3\"></span>ovided, wher<span class=\"_ _0\"></span>e material, at ra<span class=\"_ _0\"></span>tes calculat<span class=\"_ _0\"></span>ed to write off th<span class=\"_ _0\"></span>e cost, less<span class=\"_ gs8\"> </span>estimat<span class=\"_ _0\"></span>ed re<span class=\"_ _0\"></span>sidual value, of e<span class=\"_ _0\"></span>ach asset evenly u<span class=\"_ _0\"></span>sing a straight<span class=\"_ _0\"></span>-line method ov<span class=\"_ _0\"></span>er its<span class=\"_ gs8\"> </span>estimat<span class=\"_ _0\"></span>ed<span class=\"_ gs8\"> </span>useful lif<span class=\"_ _0\"></span>e (char<span class=\"_ _0\"></span>ged throu<span class=\"_ _0\"></span>gh administrativ<span class=\"_ _0\"></span>e expenses) as f<span class=\"_ _0\"></span>ollows: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Customer con<span class=\"_ _0\"></span>tracts ov<span class=\"_ _0\"></span>er the remainin<span class=\"_ _0\"></span>g term of inv<span class=\"_ _0\"></span>estment managemen<span class=\"_ _0\"></span>t contract</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Brands ov<span class=\"_ _0\"></span>er three y<span class=\"_ _0\"></span>ears</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Computer so<span class=\"_ _0\"></span>ftwar<span class=\"_ _0\"></span>e over f<span class=\"_ _0\"></span>our to five y<span class=\"_ _0\"></span>ears<span class=\"_ _2d2\"> </span></span>The carrying valu<span class=\"_ _0\"></span>es of cust<span class=\"_ _0\"></span>omer contra<span class=\"_ _0\"></span>cts (acquir<span class=\"_ _0\"></span>ed), brands (ac<span class=\"_ _0\"></span>quired) an<span class=\"_ _0\"></span>d computer sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e (internally gener<span class=\"_ _0\"></span>ated) ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>eviewed f<span class=\"_ _0\"></span>or impairment when ev<span class=\"_ _0\"></span>ents or changes in cir<span class=\"_ _0\"></span>cumstances indica<span class=\"_ _0\"></span>te that the carrying v<span class=\"_ _0\"></span>alue may not be r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable. If any su<span class=\"_ _0\"></span>ch indication exis<span class=\"_ _0\"></span>ts, the rec<span class=\"_ _0\"></span>overable am<span class=\"_ _0\"></span>ount of the asse<span class=\"_ _0\"></span>t is estimated in or<span class=\"_ _0\"></span>der to det<span class=\"_ _0\"></span>ermine the exten<span class=\"_ _0\"></span>t of the impairment loss (if<span class=\"_ gs8\"> </span>an<span class=\"_ _0\"></span>y). Wher<span class=\"_ _0\"></span>e the asset does no<span class=\"_ _0\"></span>t genera<span class=\"_ _0\"></span>te cash flows that ar<span class=\"_ _0\"></span>e independent fr<span class=\"_ _0\"></span>om other asse<span class=\"_ _0\"></span>ts, the Gr<span class=\"_ _0\"></span>oup estimates the r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount of the cash-gener<span class=\"_ _0\"></span>ating unit (\u201cCGU\u201d) to which th<span class=\"_ _0\"></span>e asset belongs. R<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount is the higher of f<span class=\"_ _0\"></span>air value less costs o<span class=\"_ _0\"></span>f disposal and value in use. If the r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount of an asse<span class=\"_ _0\"></span>t is estimat<span class=\"_ _0\"></span>ed to be less than its carrying amo<span class=\"_ _0\"></span>unt, the carrying amount o<span class=\"_ _0\"></span>f the asset is r<span class=\"_ _0\"></span>educed t<span class=\"_ _0\"></span>o its r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount. An impairment lo<span class=\"_ _0\"></span>ss is<span class=\"_ gs8\"> </span>reco<span class=\"_ _0\"></span>gnised as an expense in the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive income imm<span class=\"_ _0\"></span>ediately.<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>or assets ex<span class=\"_ _0\"></span>cluding goodwill, an assessment is ma<span class=\"_ _0\"></span>de at each r<span class=\"_ _0\"></span>eporting date t<span class=\"_ _0\"></span>o determine whether ther<span class=\"_ _3\"></span>e is an indication that pr<span class=\"_ _0\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairmen<span class=\"_ _0\"></span>t losses no longer exis<span class=\"_ _0\"></span>t or hav<span class=\"_ _0\"></span>e decreas<span class=\"_ _0\"></span>ed. If such indication exists, th<span class=\"_ _0\"></span>e Group e<span class=\"_ _0\"></span>stimates the asse<span class=\"_ _0\"></span>t\u2019s or CGU\u2019s r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount. A pr<span class=\"_ _0\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairment lo<span class=\"_ _0\"></span>ss is rev<span class=\"_ _0\"></span>ersed only if ther<span class=\"_ _0\"></span>e has been a chang<span class=\"_ _0\"></span>e in the assumptions re<span class=\"_ _0\"></span>gardin<span class=\"_ _0\"></span>g the performance o<span class=\"_ _0\"></span>f the assets us<span class=\"_ _0\"></span>ed to determin<span class=\"_ _0\"></span>e the reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t since the last impairment loss w<span class=\"_ _0\"></span>as rec<span class=\"_ _0\"></span>ognised. The r<span class=\"_ _0\"></span>eversal is limit<span class=\"_ _0\"></span>ed so that the carrying amo<span class=\"_ _0\"></span>unt of the asset doe<span class=\"_ _0\"></span>s not ex<span class=\"_ _0\"></span>ceed its r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount, nor e<span class=\"_ _0\"></span>xceed the carryin<span class=\"_ _0\"></span>g amount that would h<span class=\"_ _0\"></span>ave been det<span class=\"_ _0\"></span>ermined, net of amortisation, had n<span class=\"_ _0\"></span>o impairment loss been r<span class=\"_ _0\"></span>ecognised f<span class=\"_ _0\"></span>or the asset in prior ye<span class=\"_ _0\"></span>ars. A r<span class=\"_ _0\"></span>eversal is r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of compr<span class=\"_ _3\"></span>ehensive income immedia<span class=\"_ _0\"></span>tely.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup is r<span class=\"_ _0\"></span>equired t<span class=\"_ _0\"></span>o test, on an annual b<span class=\"_ _0\"></span>asis, whether goodwill has su<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ed any impairment by e<span class=\"_ _0\"></span>stimating the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount of th<span class=\"_ _0\"></span>e CGU or gro<span class=\"_ _0\"></span>up of CGUs the g<span class=\"_ _0\"></span>oodwill is allocate<span class=\"_ _0\"></span>d to. Any impairment is r<span class=\"_ _3\"></span>ecognised immediately in th<span class=\"_ _0\"></span>e statement o<span class=\"_ _0\"></span>f compreh<span class=\"_ _0\"></span>ensive income and is no<span class=\"_ _0\"></span>t subsequen<span class=\"_ _0\"></span>tly rev<span class=\"_ _0\"></span>ersed. On disposal o<span class=\"_ _0\"></span>f a subsidiary<span class=\"_ _0\"></span>, associate or jointly contr<span class=\"_ _0\"></span>olled entity<span class=\"_ _0\"></span>, the at<span class=\"_ _0\"></span>tributable amount o<span class=\"_ _0\"></span>f goodwill is included in the det<span class=\"_ _0\"></span>ermination of the pr<span class=\"_ _0\"></span>ofit or loss on disposal.<span class=\"_ _2d2\"> </span>The gain or lo<span class=\"_ _0\"></span>ss arising on the disposal or r<span class=\"_ _0\"></span>etirem<span class=\"_ _0\"></span>ent of an asset is de<span class=\"_ _0\"></span>termined as the diff<span class=\"_ _0\"></span>erence b<span class=\"_ _0\"></span>etween the sales pr<span class=\"_ _0\"></span>oceeds and the c<span class=\"_ _0\"></span>arrying amount of the ass<span class=\"_ _0\"></span>et and is r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of compr<span class=\"_ _3\"></span>ehensive income.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-535": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>Goodwill arises thr<span class=\"_ _3\"></span>ough business combinations an<span class=\"_ _0\"></span>d repr<span class=\"_ _0\"></span>esents the e<span class=\"_ _0\"></span>xcess o<span class=\"_ _0\"></span>f the cost of acquisition ov<span class=\"_ _0\"></span>er the Gr<span class=\"_ _0\"></span>oup\u2019s inter<span class=\"_ _0\"></span>est in the fair value o<span class=\"_ _0\"></span>f the identifiable assets, liabilitie<span class=\"_ _0\"></span>s and conting<span class=\"_ _0\"></span>ent liabilities of a busin<span class=\"_ _0\"></span>ess at the date o<span class=\"_ _0\"></span>f acquisition. Goodwill is r<span class=\"_ _0\"></span>ecognised as an asset and me<span class=\"_ _0\"></span>asured a<span class=\"_ _0\"></span>t cost less acc<span class=\"_ _0\"></span>umulated impairment loss<span class=\"_ _0\"></span>es. It is allocated to gr<span class=\"_ _0\"></span>oups of cash-gener<span class=\"_ _0\"></span>ating units (\u201cCGU<span class=\"_ _0\"></span>s\u201d), which repr<span class=\"_ _0\"></span>esent the lo<span class=\"_ _0\"></span>west level a<span class=\"_ _0\"></span>t which goodwill is monitor<span class=\"_ _0\"></span>ed f<span class=\"_ _0\"></span>or internal managemen<span class=\"_ _0\"></span>t purposes. CGUs ar<span class=\"_ _3\"></span>e identified as the smallest identifiable gr<span class=\"_ _0\"></span>oup of asse<span class=\"_ _0\"></span>ts that genera<span class=\"_ _0\"></span>te cash inflows th<span class=\"_ _0\"></span>at are lar<span class=\"_ _0\"></span>gely independent o<span class=\"_ _0\"></span>f the cash inflow<span class=\"_ _0\"></span>s from o<span class=\"_ _0\"></span>ther assets or gr<span class=\"_ _0\"></span>oups of assets, an<span class=\"_ _0\"></span>d are no lar<span class=\"_ _0\"></span>ger than the Gr<span class=\"_ _0\"></span>oup\u2019s operatin<span class=\"_ _0\"></span>g segments, as set o<span class=\"_ _0\"></span>ut in note 5.<span class=\"_ _2d2\"> </span>Intangible asse<span class=\"_ _0\"></span>ts in respec<span class=\"_ _0\"></span>t of cust<span class=\"_ _0\"></span>omer contrac<span class=\"_ _0\"></span>ts (acquired<span class=\"_ _0\"></span>) re<span class=\"_ _0\"></span>flect the fair value o<span class=\"_ _0\"></span>f the inve<span class=\"_ _0\"></span>stment management c<span class=\"_ _0\"></span>ontracts ob<span class=\"_ _0\"></span>tained, which is equal t<span class=\"_ _0\"></span>o the presen<span class=\"_ _0\"></span>t value of the earnings th<span class=\"_ _0\"></span>ey are e<span class=\"_ _0\"></span>xpected to gener<span class=\"_ _0\"></span>ate. This is on the b<span class=\"_ _0\"></span>asis that it is prob<span class=\"_ _0\"></span>able that futur<span class=\"_ _0\"></span>e economic bene<span class=\"_ _0\"></span>fits attribu<span class=\"_ _0\"></span>table to the inve<span class=\"_ _0\"></span>stment management c<span class=\"_ _0\"></span>ontracts will flo<span class=\"_ _0\"></span>w to the Gr<span class=\"_ _0\"></span>oup and the fair value o<span class=\"_ _0\"></span>f the intangible asse<span class=\"_ _0\"></span>t can be measur<span class=\"_ _0\"></span>ed reliably<span class=\"_ _0\"></span>. These intangible assets ar<span class=\"_ _0\"></span>e subsequ<span class=\"_ _0\"></span>ently carried at the amount initially r<span class=\"_ _3\"></span>ecognised less accum<span class=\"_ _0\"></span>ulated amortisation, which is calcula<span class=\"_ _0\"></span>ted using the str<span class=\"_ _0\"></span>aight-line me<span class=\"_ _0\"></span>thod over their es<span class=\"_ _0\"></span>timated usef<span class=\"_ _0\"></span>ul<span class=\"_ gs8\"> </span>lives. Comput<span class=\"_ _0\"></span>er softw<span class=\"_ _0\"></span>are (int<span class=\"_ _0\"></span>ernally generat<span class=\"_ _0\"></span>ed) r<span class=\"_ _0\"></span>epresen<span class=\"_ _0\"></span>ts softw<span class=\"_ _0\"></span>are licen<span class=\"_ _0\"></span>ces and developmen<span class=\"_ _0\"></span>t costs t<span class=\"_ _0\"></span>o bring sof<span class=\"_ _0\"></span>tware in<span class=\"_ _0\"></span>to use. Cos<span class=\"_ _0\"></span>ts associated with dev<span class=\"_ _0\"></span>eloping or maintaining comput<span class=\"_ _0\"></span>er sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e progr<span class=\"_ _0\"></span>ammes that do no<span class=\"_ _0\"></span>t meet the capitalisation crit<span class=\"_ _0\"></span>eria under IAS<span class=\"_ gs8\"> </span>38 ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>ecognised as an expense as inc<span class=\"_ _0\"></span>urred. Compu<span class=\"_ _0\"></span>ter sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e is carried at cost less accumula<span class=\"_ _0\"></span>ted amortisation.<span class=\"_ _2d2\"> </span>Amortisation is pr<span class=\"_ _3\"></span>ovided, wher<span class=\"_ _0\"></span>e material, at ra<span class=\"_ _0\"></span>tes calculat<span class=\"_ _0\"></span>ed to write off th<span class=\"_ _0\"></span>e cost, less<span class=\"_ gs8\"> </span>estimat<span class=\"_ _0\"></span>ed re<span class=\"_ _0\"></span>sidual value, of e<span class=\"_ _0\"></span>ach asset evenly u<span class=\"_ _0\"></span>sing a straight<span class=\"_ _0\"></span>-line method ov<span class=\"_ _0\"></span>er its<span class=\"_ gs8\"> </span>estimat<span class=\"_ _0\"></span>ed<span class=\"_ gs8\"> </span>useful lif<span class=\"_ _0\"></span>e (char<span class=\"_ _0\"></span>ged throu<span class=\"_ _0\"></span>gh administrativ<span class=\"_ _0\"></span>e expenses) as f<span class=\"_ _0\"></span>ollows: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Customer con<span class=\"_ _0\"></span>tracts ov<span class=\"_ _0\"></span>er the remainin<span class=\"_ _0\"></span>g term of inv<span class=\"_ _0\"></span>estment managemen<span class=\"_ _0\"></span>t contract</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Brands ov<span class=\"_ _0\"></span>er three y<span class=\"_ _0\"></span>ears</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Computer so<span class=\"_ _0\"></span>ftwar<span class=\"_ _0\"></span>e over f<span class=\"_ _0\"></span>our to five y<span class=\"_ _0\"></span>ears<span class=\"_ _2d2\"> </span></span>The carrying valu<span class=\"_ _0\"></span>es of cust<span class=\"_ _0\"></span>omer contra<span class=\"_ _0\"></span>cts (acquir<span class=\"_ _0\"></span>ed), brands (ac<span class=\"_ _0\"></span>quired) an<span class=\"_ _0\"></span>d computer sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e (internally gener<span class=\"_ _0\"></span>ated) ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>eviewed f<span class=\"_ _0\"></span>or impairment when ev<span class=\"_ _0\"></span>ents or changes in cir<span class=\"_ _0\"></span>cumstances indica<span class=\"_ _0\"></span>te that the carrying v<span class=\"_ _0\"></span>alue may not be r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable. If any su<span class=\"_ _0\"></span>ch indication exis<span class=\"_ _0\"></span>ts, the rec<span class=\"_ _0\"></span>overable am<span class=\"_ _0\"></span>ount of the asse<span class=\"_ _0\"></span>t is estimated in or<span class=\"_ _0\"></span>der to det<span class=\"_ _0\"></span>ermine the exten<span class=\"_ _0\"></span>t of the impairment loss (if<span class=\"_ gs8\"> </span>an<span class=\"_ _0\"></span>y). Wher<span class=\"_ _0\"></span>e the asset does no<span class=\"_ _0\"></span>t genera<span class=\"_ _0\"></span>te cash flows that ar<span class=\"_ _0\"></span>e independent fr<span class=\"_ _0\"></span>om other asse<span class=\"_ _0\"></span>ts, the Gr<span class=\"_ _0\"></span>oup estimates the r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount of the cash-gener<span class=\"_ _0\"></span>ating unit (\u201cCGU\u201d) to which th<span class=\"_ _0\"></span>e asset belongs. R<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount is the higher of f<span class=\"_ _0\"></span>air value less costs o<span class=\"_ _0\"></span>f disposal and value in use. If the r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount of an asse<span class=\"_ _0\"></span>t is estimat<span class=\"_ _0\"></span>ed to be less than its carrying amo<span class=\"_ _0\"></span>unt, the carrying amount o<span class=\"_ _0\"></span>f the asset is r<span class=\"_ _0\"></span>educed t<span class=\"_ _0\"></span>o its r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount. An impairment lo<span class=\"_ _0\"></span>ss is<span class=\"_ gs8\"> </span>reco<span class=\"_ _0\"></span>gnised as an expense in the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive income imm<span class=\"_ _0\"></span>ediately.<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>or assets ex<span class=\"_ _0\"></span>cluding goodwill, an assessment is ma<span class=\"_ _0\"></span>de at each r<span class=\"_ _0\"></span>eporting date t<span class=\"_ _0\"></span>o determine whether ther<span class=\"_ _3\"></span>e is an indication that pr<span class=\"_ _0\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairmen<span class=\"_ _0\"></span>t losses no longer exis<span class=\"_ _0\"></span>t or hav<span class=\"_ _0\"></span>e decreas<span class=\"_ _0\"></span>ed. If such indication exists, th<span class=\"_ _0\"></span>e Group e<span class=\"_ _0\"></span>stimates the asse<span class=\"_ _0\"></span>t\u2019s or CGU\u2019s r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount. A pr<span class=\"_ _0\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairment lo<span class=\"_ _0\"></span>ss is rev<span class=\"_ _0\"></span>ersed only if ther<span class=\"_ _0\"></span>e has been a chang<span class=\"_ _0\"></span>e in the assumptions re<span class=\"_ _0\"></span>gardin<span class=\"_ _0\"></span>g the performance o<span class=\"_ _0\"></span>f the assets us<span class=\"_ _0\"></span>ed to determin<span class=\"_ _0\"></span>e the reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t since the last impairment loss w<span class=\"_ _0\"></span>as rec<span class=\"_ _0\"></span>ognised. The r<span class=\"_ _0\"></span>eversal is limit<span class=\"_ _0\"></span>ed so that the carrying amo<span class=\"_ _0\"></span>unt of the asset doe<span class=\"_ _0\"></span>s not ex<span class=\"_ _0\"></span>ceed its r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount, nor e<span class=\"_ _0\"></span>xceed the carryin<span class=\"_ _0\"></span>g amount that would h<span class=\"_ _0\"></span>ave been det<span class=\"_ _0\"></span>ermined, net of amortisation, had n<span class=\"_ _0\"></span>o impairment loss been r<span class=\"_ _0\"></span>ecognised f<span class=\"_ _0\"></span>or the asset in prior ye<span class=\"_ _0\"></span>ars. A r<span class=\"_ _0\"></span>eversal is r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of compr<span class=\"_ _3\"></span>ehensive income immedia<span class=\"_ _0\"></span>tely.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup is r<span class=\"_ _0\"></span>equired t<span class=\"_ _0\"></span>o test, on an annual b<span class=\"_ _0\"></span>asis, whether goodwill has su<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ed any impairment by e<span class=\"_ _0\"></span>stimating the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount of th<span class=\"_ _0\"></span>e CGU or gro<span class=\"_ _0\"></span>up of CGUs the g<span class=\"_ _0\"></span>oodwill is allocate<span class=\"_ _0\"></span>d to. Any impairment is r<span class=\"_ _3\"></span>ecognised immediately in th<span class=\"_ _0\"></span>e statement o<span class=\"_ _0\"></span>f compreh<span class=\"_ _0\"></span>ensive income and is no<span class=\"_ _0\"></span>t subsequen<span class=\"_ _0\"></span>tly rev<span class=\"_ _0\"></span>ersed. On disposal o<span class=\"_ _0\"></span>f a subsidiary<span class=\"_ _0\"></span>, associate or jointly contr<span class=\"_ _0\"></span>olled entity<span class=\"_ _0\"></span>, the at<span class=\"_ _0\"></span>tributable amount o<span class=\"_ _0\"></span>f goodwill is included in the det<span class=\"_ _0\"></span>ermination of the pr<span class=\"_ _0\"></span>ofit or loss on disposal.<span class=\"_ _2d2\"> </span>The gain or lo<span class=\"_ _0\"></span>ss arising on the disposal or r<span class=\"_ _0\"></span>etirem<span class=\"_ _0\"></span>ent of an asset is de<span class=\"_ _0\"></span>termined as the diff<span class=\"_ _0\"></span>erence b<span class=\"_ _0\"></span>etween the sales pr<span class=\"_ _0\"></span>oceeds and the c<span class=\"_ _0\"></span>arrying amount of the ass<span class=\"_ _0\"></span>et and is r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of compr<span class=\"_ _3\"></span>ehensive income.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-524": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>Goodwill arises thr<span class=\"_ _3\"></span>ough business combinations an<span class=\"_ _0\"></span>d repr<span class=\"_ _0\"></span>esents the e<span class=\"_ _0\"></span>xcess o<span class=\"_ _0\"></span>f the cost of acquisition ov<span class=\"_ _0\"></span>er the Gr<span class=\"_ _0\"></span>oup\u2019s inter<span class=\"_ _0\"></span>est in the fair value o<span class=\"_ _0\"></span>f the identifiable assets, liabilitie<span class=\"_ _0\"></span>s and conting<span class=\"_ _0\"></span>ent liabilities of a busin<span class=\"_ _0\"></span>ess at the date o<span class=\"_ _0\"></span>f acquisition. Goodwill is r<span class=\"_ _0\"></span>ecognised as an asset and me<span class=\"_ _0\"></span>asured a<span class=\"_ _0\"></span>t cost less acc<span class=\"_ _0\"></span>umulated impairment loss<span class=\"_ _0\"></span>es. It is allocated to gr<span class=\"_ _0\"></span>oups of cash-gener<span class=\"_ _0\"></span>ating units (\u201cCGU<span class=\"_ _0\"></span>s\u201d), which repr<span class=\"_ _0\"></span>esent the lo<span class=\"_ _0\"></span>west level a<span class=\"_ _0\"></span>t which goodwill is monitor<span class=\"_ _0\"></span>ed f<span class=\"_ _0\"></span>or internal managemen<span class=\"_ _0\"></span>t purposes. CGUs ar<span class=\"_ _3\"></span>e identified as the smallest identifiable gr<span class=\"_ _0\"></span>oup of asse<span class=\"_ _0\"></span>ts that genera<span class=\"_ _0\"></span>te cash inflows th<span class=\"_ _0\"></span>at are lar<span class=\"_ _0\"></span>gely independent o<span class=\"_ _0\"></span>f the cash inflow<span class=\"_ _0\"></span>s from o<span class=\"_ _0\"></span>ther assets or gr<span class=\"_ _0\"></span>oups of assets, an<span class=\"_ _0\"></span>d are no lar<span class=\"_ _0\"></span>ger than the Gr<span class=\"_ _0\"></span>oup\u2019s operatin<span class=\"_ _0\"></span>g segments, as set o<span class=\"_ _0\"></span>ut in note 5.<span class=\"_ _2d2\"> </span>Intangible asse<span class=\"_ _0\"></span>ts in respec<span class=\"_ _0\"></span>t of cust<span class=\"_ _0\"></span>omer contrac<span class=\"_ _0\"></span>ts (acquired<span class=\"_ _0\"></span>) re<span class=\"_ _0\"></span>flect the fair value o<span class=\"_ _0\"></span>f the inve<span class=\"_ _0\"></span>stment management c<span class=\"_ _0\"></span>ontracts ob<span class=\"_ _0\"></span>tained, which is equal t<span class=\"_ _0\"></span>o the presen<span class=\"_ _0\"></span>t value of the earnings th<span class=\"_ _0\"></span>ey are e<span class=\"_ _0\"></span>xpected to gener<span class=\"_ _0\"></span>ate. This is on the b<span class=\"_ _0\"></span>asis that it is prob<span class=\"_ _0\"></span>able that futur<span class=\"_ _0\"></span>e economic bene<span class=\"_ _0\"></span>fits attribu<span class=\"_ _0\"></span>table to the inve<span class=\"_ _0\"></span>stment management c<span class=\"_ _0\"></span>ontracts will flo<span class=\"_ _0\"></span>w to the Gr<span class=\"_ _0\"></span>oup and the fair value o<span class=\"_ _0\"></span>f the intangible asse<span class=\"_ _0\"></span>t can be measur<span class=\"_ _0\"></span>ed reliably<span class=\"_ _0\"></span>. These intangible assets ar<span class=\"_ _0\"></span>e subsequ<span class=\"_ _0\"></span>ently carried at the amount initially r<span class=\"_ _3\"></span>ecognised less accum<span class=\"_ _0\"></span>ulated amortisation, which is calcula<span class=\"_ _0\"></span>ted using the str<span class=\"_ _0\"></span>aight-line me<span class=\"_ _0\"></span>thod over their es<span class=\"_ _0\"></span>timated usef<span class=\"_ _0\"></span>ul<span class=\"_ gs8\"> </span>lives. Comput<span class=\"_ _0\"></span>er softw<span class=\"_ _0\"></span>are (int<span class=\"_ _0\"></span>ernally generat<span class=\"_ _0\"></span>ed) r<span class=\"_ _0\"></span>epresen<span class=\"_ _0\"></span>ts softw<span class=\"_ _0\"></span>are licen<span class=\"_ _0\"></span>ces and developmen<span class=\"_ _0\"></span>t costs t<span class=\"_ _0\"></span>o bring sof<span class=\"_ _0\"></span>tware in<span class=\"_ _0\"></span>to use. Cos<span class=\"_ _0\"></span>ts associated with dev<span class=\"_ _0\"></span>eloping or maintaining comput<span class=\"_ _0\"></span>er sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e progr<span class=\"_ _0\"></span>ammes that do no<span class=\"_ _0\"></span>t meet the capitalisation crit<span class=\"_ _0\"></span>eria under IAS<span class=\"_ gs8\"> </span>38 ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>ecognised as an expense as inc<span class=\"_ _0\"></span>urred. Compu<span class=\"_ _0\"></span>ter sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e is carried at cost less accumula<span class=\"_ _0\"></span>ted amortisation.<span class=\"_ _2d2\"> </span>Amortisation is pr<span class=\"_ _3\"></span>ovided, wher<span class=\"_ _0\"></span>e material, at ra<span class=\"_ _0\"></span>tes calculat<span class=\"_ _0\"></span>ed to write off th<span class=\"_ _0\"></span>e cost, less<span class=\"_ gs8\"> </span>estimat<span class=\"_ _0\"></span>ed re<span class=\"_ _0\"></span>sidual value, of e<span class=\"_ _0\"></span>ach asset evenly u<span class=\"_ _0\"></span>sing a straight<span class=\"_ _0\"></span>-line method ov<span class=\"_ _0\"></span>er its<span class=\"_ gs8\"> </span>estimat<span class=\"_ _0\"></span>ed<span class=\"_ gs8\"> </span>useful lif<span class=\"_ _0\"></span>e (char<span class=\"_ _0\"></span>ged throu<span class=\"_ _0\"></span>gh administrativ<span class=\"_ _0\"></span>e expenses) as f<span class=\"_ _0\"></span>ollows: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Customer con<span class=\"_ _0\"></span>tracts ov<span class=\"_ _0\"></span>er the remainin<span class=\"_ _0\"></span>g term of inv<span class=\"_ _0\"></span>estment managemen<span class=\"_ _0\"></span>t contract</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Brands ov<span class=\"_ _0\"></span>er three y<span class=\"_ _0\"></span>ears</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Computer so<span class=\"_ _0\"></span>ftwar<span class=\"_ _0\"></span>e over f<span class=\"_ _0\"></span>our to five y<span class=\"_ _0\"></span>ears<span class=\"_ _2d2\"> </span></span>The carrying valu<span class=\"_ _0\"></span>es of cust<span class=\"_ _0\"></span>omer contra<span class=\"_ _0\"></span>cts (acquir<span class=\"_ _0\"></span>ed), brands (ac<span class=\"_ _0\"></span>quired) an<span class=\"_ _0\"></span>d computer sof<span class=\"_ _0\"></span>twar<span class=\"_ _0\"></span>e (internally gener<span class=\"_ _0\"></span>ated) ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>eviewed f<span class=\"_ _0\"></span>or impairment when ev<span class=\"_ _0\"></span>ents or changes in cir<span class=\"_ _0\"></span>cumstances indica<span class=\"_ _0\"></span>te that the carrying v<span class=\"_ _0\"></span>alue may not be r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable. If any su<span class=\"_ _0\"></span>ch indication exis<span class=\"_ _0\"></span>ts, the rec<span class=\"_ _0\"></span>overable am<span class=\"_ _0\"></span>ount of the asse<span class=\"_ _0\"></span>t is estimated in or<span class=\"_ _0\"></span>der to det<span class=\"_ _0\"></span>ermine the exten<span class=\"_ _0\"></span>t of the impairment loss (if<span class=\"_ gs8\"> </span>an<span class=\"_ _0\"></span>y). Wher<span class=\"_ _0\"></span>e the asset does no<span class=\"_ _0\"></span>t genera<span class=\"_ _0\"></span>te cash flows that ar<span class=\"_ _0\"></span>e independent fr<span class=\"_ _0\"></span>om other asse<span class=\"_ _0\"></span>ts, the Gr<span class=\"_ _0\"></span>oup estimates the r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount of the cash-gener<span class=\"_ _0\"></span>ating unit (\u201cCGU\u201d) to which th<span class=\"_ _0\"></span>e asset belongs. R<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount is the higher of f<span class=\"_ _0\"></span>air value less costs o<span class=\"_ _0\"></span>f disposal and value in use. If the r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount of an asse<span class=\"_ _0\"></span>t is estimat<span class=\"_ _0\"></span>ed to be less than its carrying amo<span class=\"_ _0\"></span>unt, the carrying amount o<span class=\"_ _0\"></span>f the asset is r<span class=\"_ _0\"></span>educed t<span class=\"_ _0\"></span>o its r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount. An impairment lo<span class=\"_ _0\"></span>ss is<span class=\"_ gs8\"> </span>reco<span class=\"_ _0\"></span>gnised as an expense in the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive income imm<span class=\"_ _0\"></span>ediately.<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>or assets ex<span class=\"_ _0\"></span>cluding goodwill, an assessment is ma<span class=\"_ _0\"></span>de at each r<span class=\"_ _0\"></span>eporting date t<span class=\"_ _0\"></span>o determine whether ther<span class=\"_ _3\"></span>e is an indication that pr<span class=\"_ _0\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairmen<span class=\"_ _0\"></span>t losses no longer exis<span class=\"_ _0\"></span>t or hav<span class=\"_ _0\"></span>e decreas<span class=\"_ _0\"></span>ed. If such indication exists, th<span class=\"_ _0\"></span>e Group e<span class=\"_ _0\"></span>stimates the asse<span class=\"_ _0\"></span>t\u2019s or CGU\u2019s r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount. A pr<span class=\"_ _0\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairment lo<span class=\"_ _0\"></span>ss is rev<span class=\"_ _0\"></span>ersed only if ther<span class=\"_ _0\"></span>e has been a chang<span class=\"_ _0\"></span>e in the assumptions re<span class=\"_ _0\"></span>gardin<span class=\"_ _0\"></span>g the performance o<span class=\"_ _0\"></span>f the assets us<span class=\"_ _0\"></span>ed to determin<span class=\"_ _0\"></span>e the reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t since the last impairment loss w<span class=\"_ _0\"></span>as rec<span class=\"_ _0\"></span>ognised. The r<span class=\"_ _0\"></span>eversal is limit<span class=\"_ _0\"></span>ed so that the carrying amo<span class=\"_ _0\"></span>unt of the asset doe<span class=\"_ _0\"></span>s not ex<span class=\"_ _0\"></span>ceed its r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount, nor e<span class=\"_ _0\"></span>xceed the carryin<span class=\"_ _0\"></span>g amount that would h<span class=\"_ _0\"></span>ave been det<span class=\"_ _0\"></span>ermined, net of amortisation, had n<span class=\"_ _0\"></span>o impairment loss been r<span class=\"_ _0\"></span>ecognised f<span class=\"_ _0\"></span>or the asset in prior ye<span class=\"_ _0\"></span>ars. A r<span class=\"_ _0\"></span>eversal is r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of compr<span class=\"_ _3\"></span>ehensive income immedia<span class=\"_ _0\"></span>tely.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup is r<span class=\"_ _0\"></span>equired t<span class=\"_ _0\"></span>o test, on an annual b<span class=\"_ _0\"></span>asis, whether goodwill has su<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ed any impairment by e<span class=\"_ _0\"></span>stimating the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount of th<span class=\"_ _0\"></span>e CGU or gro<span class=\"_ _0\"></span>up of CGUs the g<span class=\"_ _0\"></span>oodwill is allocate<span class=\"_ _0\"></span>d to. Any impairment is r<span class=\"_ _3\"></span>ecognised immediately in th<span class=\"_ _0\"></span>e statement o<span class=\"_ _0\"></span>f compreh<span class=\"_ _0\"></span>ensive income and is no<span class=\"_ _0\"></span>t subsequen<span class=\"_ _0\"></span>tly rev<span class=\"_ _0\"></span>ersed. On disposal o<span class=\"_ _0\"></span>f a subsidiary<span class=\"_ _0\"></span>, associate or jointly contr<span class=\"_ _0\"></span>olled entity<span class=\"_ _0\"></span>, the at<span class=\"_ _0\"></span>tributable amount o<span class=\"_ _0\"></span>f goodwill is included in the det<span class=\"_ _0\"></span>ermination of the pr<span class=\"_ _0\"></span>ofit or loss on disposal.<span class=\"_ _2d2\"> </span>The gain or lo<span class=\"_ _0\"></span>ss arising on the disposal or r<span class=\"_ _0\"></span>etirem<span class=\"_ _0\"></span>ent of an asset is de<span class=\"_ _0\"></span>termined as the diff<span class=\"_ _0\"></span>erence b<span class=\"_ _0\"></span>etween the sales pr<span class=\"_ _0\"></span>oceeds and the c<span class=\"_ _0\"></span>arrying amount of the ass<span class=\"_ _0\"></span>et and is r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of compr<span class=\"_ _3\"></span>ehensive income.<span class=\"_ _2d2\"> </span>Ke<span class=\"_ _0\"></span>y judgements:<span class=\"_ _2d2\"> </span>Impairment and r<span class=\"_ _3\"></span>eversal o<span class=\"_ _0\"></span>f impairment of in<span class=\"_ _0\"></span>tangible assets<span class=\"_ _2d2\"> </span>Cus<span class=\"_ _0\"></span>tomer contr<span class=\"_ _0\"></span>acts<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>or intangible assets with finite u<span class=\"_ _0\"></span>seful lives, an asse<span class=\"_ _0\"></span>ssment is made at each r<span class=\"_ _3\"></span>eporting date as to whe<span class=\"_ _0\"></span>ther there is an<span class=\"_ _0\"></span>y indication that an asset in u<span class=\"_ _0\"></span>se may be impair<span class=\"_ _0\"></span>ed or that a pr<span class=\"_ _0\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairment char<span class=\"_ _0\"></span>ge may be r<span class=\"_ _3\"></span>eversed. Th<span class=\"_ _0\"></span>ere is significant mana<span class=\"_ _0\"></span>gement judgemen<span class=\"_ _0\"></span>t in determinin<span class=\"_ _0\"></span>g the appropriat<span class=\"_ _0\"></span>e internal and ext<span class=\"_ _0\"></span>ernal factor<span class=\"_ _0\"></span>s to consider<span class=\"_ _3\"></span>. The G<span class=\"_ _0\"></span>roup r<span class=\"_ _0\"></span>eviewed the intan<span class=\"_ _0\"></span>gible assets at 30 September 2024 an<span class=\"_ _0\"></span>d concluded ther<span class=\"_ _0\"></span>e were in<span class=\"_ _0\"></span>dicators of impairmen<span class=\"_ _0\"></span>t for the cu<span class=\"_ _0\"></span>stomer contr<span class=\"_ _0\"></span>acts acquir<span class=\"_ _0\"></span>ed in Infrastr<span class=\"_ _0\"></span>uctur<span class=\"_ _0\"></span>e Capital (2024: indicator<span class=\"_ _0\"></span>s of impairmen<span class=\"_ _0\"></span>t for cus<span class=\"_ _0\"></span>tomer contr<span class=\"_ _0\"></span>acts acquir<span class=\"_ _0\"></span>ed in Downing and Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _3\"></span>e Capital). This assessment w<span class=\"_ _0\"></span>as revie<span class=\"_ _0\"></span>wed at 31 Mar<span class=\"_ _0\"></span>ch 2025 and the Gr<span class=\"_ _0\"></span>oup concluded that the c<span class=\"_ _0\"></span>onditions leading t<span class=\"_ _0\"></span>o the impairment had impr<span class=\"_ _0\"></span>oved and the impairm<span class=\"_ _0\"></span>ent loss r<span class=\"_ _0\"></span>ecognised in H1 FY25 should be partly r<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span>sed. Further e<span class=\"_ _0\"></span>xplanation is pro<span class=\"_ _0\"></span>vided in the note belo<span class=\"_ _0\"></span>w. Identification o<span class=\"_ _0\"></span>f the r<span class=\"_ _0\"></span>elevant cash-gen<span class=\"_ _0\"></span>erating unit (\u201cCG<span class=\"_ _0\"></span>U\u201d) for impairmen<span class=\"_ _0\"></span>t testing<span class=\"_ _2d2\"> </span>Goodwill<span class=\"_ _2d2\"> </span>Significant manag<span class=\"_ _0\"></span>ement judgement is r<span class=\"_ _3\"></span>equired t<span class=\"_ _0\"></span>o determine the appr<span class=\"_ _0\"></span>opriate CGU or gr<span class=\"_ _3\"></span>oup of CG<span class=\"_ _0\"></span>Us that ar<span class=\"_ _0\"></span>e expected t<span class=\"_ _0\"></span>o benefit fr<span class=\"_ _0\"></span>om the syner<span class=\"_ _0\"></span>gies of the acquisition in or<span class=\"_ _0\"></span>der to determin<span class=\"_ _0\"></span>e the reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t and carrying amount o<span class=\"_ _0\"></span>f a CGU. Estimation uncertainty:<span class=\"_ _2d2\"> </span>Rec<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>able amount of in<span class=\"_ _0\"></span>tangible assets<span class=\"_ _2d2\"> </span>Cus<span class=\"_ _0\"></span>tomer contr<span class=\"_ _0\"></span>acts<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup r<span class=\"_ _0\"></span>eviewed the int<span class=\"_ _0\"></span>angible assets at 30 Septemb<span class=\"_ _0\"></span>er 2024 and identified indicator<span class=\"_ _0\"></span>s of impairment in r<span class=\"_ _0\"></span>elation to the cu<span class=\"_ _0\"></span>stomer contr<span class=\"_ _0\"></span>acts acquir<span class=\"_ _0\"></span>ed thr<span class=\"_ _0\"></span>ough Infrastr<span class=\"_ _0\"></span>uctur<span class=\"_ _0\"></span>e Capital. As a r<span class=\"_ _0\"></span>esult, an impairment loss w<span class=\"_ _0\"></span>as rec<span class=\"_ _0\"></span>ognised re<span class=\"_ _0\"></span>flecting the r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount o<span class=\"_ _0\"></span>f the assets at that time. A<span class=\"_ _3\"></span>t 31 March 2025, this ass<span class=\"_ _0\"></span>essment was r<span class=\"_ _0\"></span>evisited. Internal r<span class=\"_ _3\"></span>eporting pro<span class=\"_ _0\"></span>vided evidence that the econ<span class=\"_ _0\"></span>omic performance o<span class=\"_ _0\"></span>f the cust<span class=\"_ _0\"></span>omer contr<span class=\"_ _0\"></span>acts was expect<span class=\"_ _0\"></span>ed to ex<span class=\"_ _0\"></span>ceed pre<span class=\"_ _0\"></span>vious for<span class=\"_ _3\"></span>ecasts. Consequen<span class=\"_ _0\"></span>tly, the Gr<span class=\"_ _3\"></span>oup reass<span class=\"_ _0\"></span>essed the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount of th<span class=\"_ _0\"></span>e assets and determin<span class=\"_ _0\"></span>ed that the conditions leadin<span class=\"_ _0\"></span>g to the impairment had impr<span class=\"_ _3\"></span>oved. In line with IAS 36, the pr<span class=\"_ _3\"></span>eviously r<span class=\"_ _0\"></span>ecognised impairment loss has been r<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span>sed to the exten<span class=\"_ _0\"></span>t that the r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount no longer support<span class=\"_ _0\"></span>s the impairment. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount was det<span class=\"_ _0\"></span>ermined using a value in use c<span class=\"_ _0\"></span>alculation based on a discount<span class=\"_ _0\"></span>ed cash flow (\u201cDCF\u201d) model deriv<span class=\"_ _0\"></span>ed from the Gr<span class=\"_ _3\"></span>oup\u2019s five year plan. This model ex<span class=\"_ _0\"></span>cludes the impact o<span class=\"_ _0\"></span>f restr<span class=\"_ _0\"></span>ucturing activities no<span class=\"_ _0\"></span>t yet commit<span class=\"_ _0\"></span>ted to or significan<span class=\"_ _0\"></span>t futur<span class=\"_ _3\"></span>e investment<span class=\"_ _0\"></span>s that will enhance the perf<span class=\"_ _0\"></span>ormance of the c<span class=\"_ _0\"></span>ustomer contr<span class=\"_ _0\"></span>acts. Al<span class=\"_ _0\"></span>though fair value le<span class=\"_ _0\"></span>ss costs of disposal w<span class=\"_ _0\"></span>as considere<span class=\"_ _0\"></span>d, it could not be det<span class=\"_ _0\"></span>ermined reliably<span class=\"_ _0\"></span>. The r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able amount is sensitive t<span class=\"_ _0\"></span>o key assumptions, inclu<span class=\"_ _0\"></span>ding the discount r<span class=\"_ _0\"></span>ate, expect<span class=\"_ _0\"></span>ed cash flows an<span class=\"_ _0\"></span>d growth r<span class=\"_ _0\"></span>ates us<span class=\"_ _0\"></span>ed for extr<span class=\"_ _0\"></span>apolation purposes. The k<span class=\"_ _0\"></span>ey assumptions use<span class=\"_ _0\"></span>d to determin<span class=\"_ _0\"></span>e the reco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _0\"></span>t of the cust<span class=\"_ _0\"></span>omer contra<span class=\"_ _0\"></span>cts, including a sensitivity analysis, ar<span class=\"_ _0\"></span>e disclosed and further e<span class=\"_ _0\"></span>xplained in the note belo<span class=\"_ _0\"></span>w.<span class=\"_ _2d2\"> </span>Goodwill<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup is r<span class=\"_ _0\"></span>equired t<span class=\"_ _0\"></span>o test, on an annual b<span class=\"_ _0\"></span>asis, whether goodwill has su<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ed any impairment. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _0\"></span>able amount is determine<span class=\"_ _0\"></span>d based on value in use calcula<span class=\"_ _0\"></span>tions using a DCF model. T<span class=\"_ _0\"></span>he cash flows ar<span class=\"_ _0\"></span>e derived fr<span class=\"_ _0\"></span>om the Gr<span class=\"_ _0\"></span>oup\u2019s five year plan and do no<span class=\"_ _0\"></span>t include r<span class=\"_ _0\"></span>estruct<span class=\"_ _0\"></span>uring activities that the Gr<span class=\"_ _3\"></span>oup is not ye<span class=\"_ _0\"></span>t committed t<span class=\"_ _0\"></span>o or significant futur<span class=\"_ _3\"></span>e inve<span class=\"_ _0\"></span>stments that will enhanc<span class=\"_ _0\"></span>e the performance o<span class=\"_ _0\"></span>f the assets o<span class=\"_ _0\"></span>f the CGU being tes<span class=\"_ _0\"></span>ted. The r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount is sensitiv<span class=\"_ _0\"></span>e to the discount r<span class=\"_ _0\"></span>ate used f<span class=\"_ _3\"></span>or the DCF model as well as the expect<span class=\"_ _0\"></span>ed cash flows and gr<span class=\"_ _0\"></span>owth ra<span class=\"_ _0\"></span>tes used f<span class=\"_ _0\"></span>or extrapola<span class=\"_ _0\"></span>tion purposes. The k<span class=\"_ _0\"></span>ey assumptions used t<span class=\"_ _0\"></span>o determine the r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount f<span class=\"_ _0\"></span>or the diff<span class=\"_ _0\"></span>erent C<span class=\"_ _0\"></span>GUs, including a<span class=\"_ gs8\"> </span>sensitivity analysis, ar<span class=\"_ _0\"></span>e disclosed and furth<span class=\"_ _0\"></span>er explained in the not<span class=\"_ _0\"></span>e below.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "16. Derivative assets<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup uses f<span class=\"_ _3\"></span>orward curr<span class=\"_ _3\"></span>ency contra<span class=\"_ _0\"></span>cts to mitigat<span class=\"_ _0\"></span>e the risks associated with f<span class=\"_ _3\"></span>oreign curr<span class=\"_ _0\"></span>ency fluctua<span class=\"_ _0\"></span>tions. Such derivative financial ins<span class=\"_ _0\"></span>truments ar<span class=\"_ _0\"></span>e initially rec<span class=\"_ _0\"></span>ognised at fair value on the da<span class=\"_ _0\"></span>te on which a derivative c<span class=\"_ _0\"></span>ontract is ent<span class=\"_ _0\"></span>ered int<span class=\"_ _0\"></span>o and are s<span class=\"_ _0\"></span>ubsequently r<span class=\"_ _0\"></span>emeasur<span class=\"_ _0\"></span>ed at fair value. Deriva<span class=\"_ _0\"></span>tive financial instruments ar<span class=\"_ _3\"></span>e classified as financial assets when the fair valu<span class=\"_ _0\"></span>e is positive and as financial liabilities when the f<span class=\"_ _0\"></span>air value is negativ<span class=\"_ _0\"></span>e.<span class=\"_ _2d2\"> </span>The f<span class=\"_ _0\"></span>orwar<span class=\"_ _0\"></span>d currenc<span class=\"_ _0\"></span>y contract<span class=\"_ _0\"></span>s enter<span class=\"_ _0\"></span>ed into to da<span class=\"_ _0\"></span>te have no<span class=\"_ _0\"></span>t been designated as hedging instrum<span class=\"_ _0\"></span>ents and ar<span class=\"_ _0\"></span>e not subject to h<span class=\"_ _0\"></span>edge accountin<span class=\"_ _0\"></span>g.<span class=\"_ _2d2\"> </span><table class=\"s wf3 h1f5\" id=\"_fe8a2feb-440a-4622-8406-16da7099973f\"><tr><td></td><td class=\"t m1 x2af h26 y2b89 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2b8a ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2b8b ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2b8c ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2b8d ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2b8e ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x250 y298b w1bf h1c6\"><div class=\"t m1 x24f ha y2946 ff2 fs7 fc2 sc0 ls0 ws0\">Derivativ<span class=\"_ _0\"></span>e assets arising fr<span class=\"_ _0\"></span>om forw<span class=\"_ _0\"></span>ard curr<span class=\"_ _0\"></span>ency contr<span class=\"_ _0\"></span>acts,<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">of which:<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x732 y298a w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x733 y298b w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">473<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b6 w1c0 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Non-curr<span class=\"_ _0\"></span>ent assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x561 y29b7 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x734 y29b6 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2898 w1c1 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Curr<span class=\"_ _0\"></span>ent assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x561 y2897 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x299 y2898 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">473<span class=\"_ _2d2\"> </span></div></td></tr></table><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2e4\">The Gr<span class=\"_ _0\"></span>oup originally had eigh<span class=\"_ _0\"></span>t forwar<span class=\"_ _3\"></span>d for<span class=\"_ _0\"></span>eign curr<span class=\"_ _0\"></span>ency contra<span class=\"_ _0\"></span>cts, of which the firs<span class=\"_ _0\"></span>t matur<span class=\"_ _0\"></span>ed </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2e5\">on 30 Mar<span class=\"_ _0\"></span>ch 2023 and there<span class=\"_ _0\"></span>after a<span class=\"_ _0\"></span>t quarterly int<span class=\"_ _0\"></span>ervals. Ther<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ore, at 31 Mar<span class=\"_ _3\"></span>ch 2025, all </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs2e6\">f<span class=\"_ _0\"></span>orward f<span class=\"_ _3\"></span>oreign curr<span class=\"_ _0\"></span>ency contr<span class=\"_ _0\"></span>acts hav<span class=\"_ _0\"></span>e matur<span class=\"_ _0\"></span>ed and the Gr<span class=\"_ _0\"></span>oup has not ent<span class=\"_ _0\"></span>ered in<span class=\"_ _0\"></span>to new </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2e7\">arrang<span class=\"_ _0\"></span>ements. Cash pr<span class=\"_ _0\"></span>oceeds fr<span class=\"_ _0\"></span>om derivatives o<span class=\"_ _0\"></span>f \u00a3554,000 gave ris<span class=\"_ _0\"></span>e to a gain on derivativ<span class=\"_ _0\"></span>es of </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2e8\">\u00a381,000 r<span class=\"_ _0\"></span>ecognised in finance inc<span class=\"_ _0\"></span>ome (see note 10) in th<span class=\"_ _0\"></span>e statement o<span class=\"_ _0\"></span>f compr<span class=\"_ _0\"></span>ehensive income. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup uses f<span class=\"_ _3\"></span>orward curr<span class=\"_ _3\"></span>ency contra<span class=\"_ _0\"></span>cts to mitigat<span class=\"_ _0\"></span>e the risks associated with f<span class=\"_ _3\"></span>oreign curr<span class=\"_ _0\"></span>ency fluctua<span class=\"_ _0\"></span>tions. Such derivative financial ins<span class=\"_ _0\"></span>truments ar<span class=\"_ _0\"></span>e initially rec<span class=\"_ _0\"></span>ognised at fair value on the da<span class=\"_ _0\"></span>te on which a derivative c<span class=\"_ _0\"></span>ontract is ent<span class=\"_ _0\"></span>ered int<span class=\"_ _0\"></span>o and are s<span class=\"_ _0\"></span>ubsequently r<span class=\"_ _0\"></span>emeasur<span class=\"_ _0\"></span>ed at fair value. Deriva<span class=\"_ _0\"></span>tive financial instruments ar<span class=\"_ _3\"></span>e classified as financial assets when the fair valu<span class=\"_ _0\"></span>e is positive and as financial liabilities when the f<span class=\"_ _0\"></span>air value is negativ<span class=\"_ _0\"></span>e.<span class=\"_ _2d2\"> </span>The f<span class=\"_ _0\"></span>orwar<span class=\"_ _0\"></span>d currenc<span class=\"_ _0\"></span>y contract<span class=\"_ _0\"></span>s enter<span class=\"_ _0\"></span>ed into to da<span class=\"_ _0\"></span>te have no<span class=\"_ _0\"></span>t been designated as hedging instrum<span class=\"_ _0\"></span>ents and ar<span class=\"_ _0\"></span>e not subject to h<span class=\"_ _0\"></span>edge accountin<span class=\"_ _0\"></span>g.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup uses f<span class=\"_ _3\"></span>orward curr<span class=\"_ _3\"></span>ency contra<span class=\"_ _0\"></span>cts to mitigat<span class=\"_ _0\"></span>e the risks associated with f<span class=\"_ _3\"></span>oreign curr<span class=\"_ _0\"></span>ency fluctua<span class=\"_ _0\"></span>tions. Such derivative financial ins<span class=\"_ _0\"></span>truments ar<span class=\"_ _0\"></span>e initially rec<span class=\"_ _0\"></span>ognised at fair value on the da<span class=\"_ _0\"></span>te on which a derivative c<span class=\"_ _0\"></span>ontract is ent<span class=\"_ _0\"></span>ered int<span class=\"_ _0\"></span>o and are s<span class=\"_ _0\"></span>ubsequently r<span class=\"_ _0\"></span>emeasur<span class=\"_ _0\"></span>ed at fair value. Deriva<span class=\"_ _0\"></span>tive financial instruments ar<span class=\"_ _3\"></span>e classified as financial assets when the fair valu<span class=\"_ _0\"></span>e is positive and as financial liabilities when the f<span class=\"_ _0\"></span>air value is negativ<span class=\"_ _0\"></span>e.<span class=\"_ _2d2\"> </span>The f<span class=\"_ _0\"></span>orwar<span class=\"_ _0\"></span>d currenc<span class=\"_ _0\"></span>y contract<span class=\"_ _0\"></span>s enter<span class=\"_ _0\"></span>ed into to da<span class=\"_ _0\"></span>te have no<span class=\"_ _0\"></span>t been designated as hedging instrum<span class=\"_ _0\"></span>ents and ar<span class=\"_ _0\"></span>e not subject to h<span class=\"_ _0\"></span>edge accountin<span class=\"_ _0\"></span>g.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-544": {
   "value": "15. Inv<span class=\"_ _0\"></span>estments at FVTPL<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Inve<span class=\"_ _0\"></span>stments at FVTPL ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised initially at fair valu<span class=\"_ _0\"></span>e, which is normally the transac<span class=\"_ _0\"></span>tion price. Subsequent t<span class=\"_ _0\"></span>o initial reco<span class=\"_ _0\"></span>gnition, investmen<span class=\"_ _0\"></span>ts at FVTPL are me<span class=\"_ _0\"></span>asured at fair valu<span class=\"_ _0\"></span>e with changes r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _0\"></span>e income.<span class=\"_ _2d2\"> </span>Inve<span class=\"_ _0\"></span>stments at FVTPL ar<span class=\"_ _0\"></span>e the Gr<span class=\"_ _0\"></span>oup\u2019s co-inve<span class=\"_ _0\"></span>stment into Limit<span class=\"_ _0\"></span>ed Partnership f<span class=\"_ _0\"></span>unds and V<span class=\"_ _0\"></span>CT inve<span class=\"_ _0\"></span>stments managed b<span class=\"_ _0\"></span>y the Group. F<span class=\"_ _3\"></span>air value is calculat<span class=\"_ _0\"></span>ed as the Gr<span class=\"_ _0\"></span>oup\u2019s share of NA<span class=\"_ _3\"></span>V<span class=\"_ _3\"></span>s of thes<span class=\"_ _0\"></span>e funds and inve<span class=\"_ _0\"></span>stments. These NA<span class=\"_ _3\"></span>V<span class=\"_ _3\"></span>s ar<span class=\"_ _0\"></span>e subject to the Gr<span class=\"_ _3\"></span>oup\u2019s fund V<span class=\"_ _3\"></span>aluations P<span class=\"_ _0\"></span>olicy which sets out ac<span class=\"_ _0\"></span>ceptable methodologies tha<span class=\"_ _0\"></span>t may be applied in valuing a fund\u2019s inv<span class=\"_ _0\"></span>estments. Each quart<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>, each Inves<span class=\"_ _0\"></span>tment Manager values th<span class=\"_ _0\"></span>eir investmen<span class=\"_ _0\"></span>ts in accor<span class=\"_ _3\"></span>dance with the guidelines o<span class=\"_ _0\"></span>f this policy, typic<span class=\"_ _0\"></span>ally the International Priva<span class=\"_ _0\"></span>te Equity and V<span class=\"_ _3\"></span>entur<span class=\"_ _0\"></span>e Capital (\u201cIPEV\u201d) V<span class=\"_ _3\"></span>aluation Guidelines (Decemb<span class=\"_ _0\"></span>er 2022) developed by the British V<span class=\"_ _3\"></span>entur<span class=\"_ _0\"></span>e Capital Association and o<span class=\"_ _0\"></span>ther org<span class=\"_ _0\"></span>anisations. These valua<span class=\"_ _0\"></span>tions are then appr<span class=\"_ _0\"></span>oved by th<span class=\"_ _0\"></span>e Group\u2019s v<span class=\"_ _0\"></span>aluation committ<span class=\"_ _0\"></span>ee and wher<span class=\"_ _0\"></span>e relevan<span class=\"_ _0\"></span>t are also appr<span class=\"_ _3\"></span>oved by<span class=\"_ gs8\"> </span>the independen<span class=\"_ _0\"></span>t Board<span class=\"_ _0\"></span>s of each fund.<span class=\"_ _2d2\"> </span>While valua<span class=\"_ _0\"></span>tions of inves<span class=\"_ _0\"></span>tments ar<span class=\"_ _0\"></span>e based on assumptions that the Gr<span class=\"_ _3\"></span>oup consider are r<span class=\"_ _0\"></span>easonable under the cir<span class=\"_ _0\"></span>cumstances, the a<span class=\"_ _0\"></span>ctual r<span class=\"_ _0\"></span>ealised gains and losse<span class=\"_ _0\"></span>s will depend on, amongs<span class=\"_ _0\"></span>t other fact<span class=\"_ _0\"></span>ors, futur<span class=\"_ _3\"></span>e operating r<span class=\"_ _0\"></span>esults, the valu<span class=\"_ _0\"></span>e of the assets and mark<span class=\"_ _0\"></span>et conditions at the tim<span class=\"_ _0\"></span>e of disposal, any r<span class=\"_ _0\"></span>elated tr<span class=\"_ _0\"></span>ansaction costs an<span class=\"_ _0\"></span>d the timing and manner of sale, all o<span class=\"_ _0\"></span>f which may ultimat<span class=\"_ _0\"></span>ely differ significan<span class=\"_ _0\"></span>tly from the assumptions on<span class=\"_ gs8\"> </span>which the valuations w<span class=\"_ _0\"></span>ere bas<span class=\"_ _0\"></span>ed. Further detail<span class=\"_ _0\"></span>s on the movemen<span class=\"_ _0\"></span>ts in the year and<span class=\"_ gs8\"> </span>a<span class=\"_ gs8\"> </span>sensitivity analysis ar<span class=\"_ _0\"></span>e set ou<span class=\"_ _0\"></span>t below.<span class=\"_ _2d2\"> </span><table class=\"s w1bc h1f4\" id=\"_65618b0c-fab7-4666-8406-b4700a2b624c\"><tr><td></td><td class=\"t m1 x2af h26 y2b83 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2b84 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2b85 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2b86 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2b87 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2b88 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2a24 wdb h1b9\"><div class=\"t m1 x24f ha y286e ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x729 y2a25 w4d h1b8\"><div class=\"t m1 x24f ha y286c ff3 fs7 fc0 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72a y2a24 w4d h1b9\"><div class=\"t m1 x24f ha y286e ff2 fs7 fc2 sc0 ls0 ws0\">3,967<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w17a h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72b y29b4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,266<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72c y29b5 w44 h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">869<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298b w1bd h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>air value mov<span class=\"_ _0\"></span>ements<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ab y298a w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">75<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72d y298b w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">278<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a46 w1be h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Sales pr<span class=\"_ _0\"></span>oceeds<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72e y298d w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(647)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72f y298d w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(388)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wde h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x730 y2897 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x731 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td></tr></table>The NA<span class=\"_ _3\"></span>V of the<span class=\"_ _0\"></span>se funds or inv<span class=\"_ _0\"></span>estments r<span class=\"_ _0\"></span>epres<span class=\"_ _0\"></span>ent the fair value at the en<span class=\"_ _0\"></span>d of the r<span class=\"_ _0\"></span>eporting period and as such a r<span class=\"_ _0\"></span>ange of unob<span class=\"_ _0\"></span>servable inputs is not r<span class=\"_ _3\"></span>eported. If the NA<span class=\"_ _3\"></span>V of those f<span class=\"_ _0\"></span>unds changed b<span class=\"_ _0\"></span>y +/- 5%, then the valuation o<span class=\"_ _0\"></span>f the investmen<span class=\"_ _0\"></span>ts would change b<span class=\"_ _0\"></span>y +/- \u00a3271,000 (2024:<span class=\"_ gs8\"> </span>+/- \u00a3236,000).<span class=\"_ _2d2\"> </span>16. Derivative assets<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup uses f<span class=\"_ _3\"></span>orward curr<span class=\"_ _3\"></span>ency contra<span class=\"_ _0\"></span>cts to mitigat<span class=\"_ _0\"></span>e the risks associated with f<span class=\"_ _3\"></span>oreign curr<span class=\"_ _0\"></span>ency fluctua<span class=\"_ _0\"></span>tions. Such derivative financial ins<span class=\"_ _0\"></span>truments ar<span class=\"_ _0\"></span>e initially rec<span class=\"_ _0\"></span>ognised at fair value on the da<span class=\"_ _0\"></span>te on which a derivative c<span class=\"_ _0\"></span>ontract is ent<span class=\"_ _0\"></span>ered int<span class=\"_ _0\"></span>o and are s<span class=\"_ _0\"></span>ubsequently r<span class=\"_ _0\"></span>emeasur<span class=\"_ _0\"></span>ed at fair value. Deriva<span class=\"_ _0\"></span>tive financial instruments ar<span class=\"_ _3\"></span>e classified as financial assets when the fair valu<span class=\"_ _0\"></span>e is positive and as financial liabilities when the f<span class=\"_ _0\"></span>air value is negativ<span class=\"_ _0\"></span>e.<span class=\"_ _2d2\"> </span>The f<span class=\"_ _0\"></span>orwar<span class=\"_ _0\"></span>d currenc<span class=\"_ _0\"></span>y contract<span class=\"_ _0\"></span>s enter<span class=\"_ _0\"></span>ed into to da<span class=\"_ _0\"></span>te have no<span class=\"_ _0\"></span>t been designated as hedging instrum<span class=\"_ _0\"></span>ents and ar<span class=\"_ _0\"></span>e not subject to h<span class=\"_ _0\"></span>edge accountin<span class=\"_ _0\"></span>g.<span class=\"_ _2d2\"> </span><table class=\"s wf3 h1f5\" id=\"_fe8a2feb-440a-4622-8406-16da7099973f\"><tr><td></td><td class=\"t m1 x2af h26 y2b89 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2b8a ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2b8b ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2b8c ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2b8d ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2b8e ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x250 y298b w1bf h1c6\"><div class=\"t m1 x24f ha y2946 ff2 fs7 fc2 sc0 ls0 ws0\">Derivativ<span class=\"_ _0\"></span>e assets arising fr<span class=\"_ _0\"></span>om forw<span class=\"_ _0\"></span>ard curr<span class=\"_ _0\"></span>ency contr<span class=\"_ _0\"></span>acts,<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">of which:<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x732 y298a w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x733 y298b w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">473<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b6 w1c0 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Non-curr<span class=\"_ _0\"></span>ent assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x561 y29b7 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x734 y29b6 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2898 w1c1 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Curr<span class=\"_ _0\"></span>ent assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x561 y2897 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x299 y2898 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">473<span class=\"_ _2d2\"> </span></div></td></tr></table>The Gr<span class=\"_ _0\"></span>oup originally had eigh<span class=\"_ _0\"></span>t forwar<span class=\"_ _3\"></span>d for<span class=\"_ _0\"></span>eign curr<span class=\"_ _0\"></span>ency contra<span class=\"_ _0\"></span>cts, of which the firs<span class=\"_ _0\"></span>t matur<span class=\"_ _0\"></span>ed on 30 Mar<span class=\"_ _0\"></span>ch 2023 and there<span class=\"_ _0\"></span>after a<span class=\"_ _0\"></span>t quarterly int<span class=\"_ _0\"></span>ervals. Ther<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ore, at 31 Mar<span class=\"_ _3\"></span>ch 2025, all f<span class=\"_ _0\"></span>orward f<span class=\"_ _3\"></span>oreign curr<span class=\"_ _0\"></span>ency contr<span class=\"_ _0\"></span>acts hav<span class=\"_ _0\"></span>e matur<span class=\"_ _0\"></span>ed and the Gr<span class=\"_ _0\"></span>oup has not ent<span class=\"_ _0\"></span>ered in<span class=\"_ _0\"></span>to new arrang<span class=\"_ _0\"></span>ements. Cash pr<span class=\"_ _0\"></span>oceeds fr<span class=\"_ _0\"></span>om derivatives o<span class=\"_ _0\"></span>f \u00a3554,000 gave ris<span class=\"_ _0\"></span>e to a gain on derivativ<span class=\"_ _0\"></span>es of \u00a381,000 r<span class=\"_ _0\"></span>ecognised in finance inc<span class=\"_ _0\"></span>ome (see note 10) in th<span class=\"_ _0\"></span>e statement o<span class=\"_ _0\"></span>f compr<span class=\"_ _0\"></span>ehensive income. 21. Loans and borr<span class=\"_ _0\"></span>owings<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs are r<span class=\"_ _3\"></span>ecognised initially at fair valu<span class=\"_ _0\"></span>e, net of tr<span class=\"_ _0\"></span>ansaction costs incurr<span class=\"_ _0\"></span>ed. Loans and borr<span class=\"_ _3\"></span>owings ar<span class=\"_ _0\"></span>e subsequen<span class=\"_ _0\"></span>tly carried at amortised cost; an<span class=\"_ _0\"></span>y diff<span class=\"_ _0\"></span>erence b<span class=\"_ _0\"></span>etween the pr<span class=\"_ _0\"></span>oceeds (net o<span class=\"_ _0\"></span>f transaction co<span class=\"_ _0\"></span>sts) and the r<span class=\"_ _0\"></span>edemption value is r<span class=\"_ _0\"></span>ecognised as finance e<span class=\"_ _0\"></span>xpenses in the statemen<span class=\"_ _0\"></span>t of compr<span class=\"_ _0\"></span>ehensive income o<span class=\"_ _0\"></span>ver the period of the borr<span class=\"_ _3\"></span>owings using the e<span class=\"_ _0\"></span>ffe<span class=\"_ _0\"></span>ctive inter<span class=\"_ _0\"></span>est meth<span class=\"_ _0\"></span>od.<span class=\"_ _2d2\"> </span>Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs are der<span class=\"_ _3\"></span>ecognised fr<span class=\"_ _0\"></span>om the statemen<span class=\"_ _0\"></span>t of financial position when the obligation specified in th<span class=\"_ _0\"></span>e contract is dis<span class=\"_ _0\"></span>charged, can<span class=\"_ _0\"></span>celled or expir<span class=\"_ _0\"></span>ed. The diff<span class=\"_ _0\"></span>eren<span class=\"_ _0\"></span>ce between the carrying am<span class=\"_ _0\"></span>ount of a financial liability that h<span class=\"_ _0\"></span>as been extinguishe<span class=\"_ _0\"></span>d or transf<span class=\"_ _0\"></span>erred t<span class=\"_ _0\"></span>o another party and the consider<span class=\"_ _0\"></span>ation paid, including an<span class=\"_ _0\"></span>y non-cash asset<span class=\"_ _0\"></span>s transf<span class=\"_ _0\"></span>erred or liabilities ass<span class=\"_ _0\"></span>umed, is rec<span class=\"_ _0\"></span>ognised in the statem<span class=\"_ _0\"></span>ent of compr<span class=\"_ _0\"></span>ehensive income as finan<span class=\"_ _0\"></span>ce expenses. Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs are classified as c<span class=\"_ _0\"></span>urrent liabilitie<span class=\"_ _0\"></span>s unless the Gr<span class=\"_ _0\"></span>oup has an unconditional righ<span class=\"_ _0\"></span>t to def<span class=\"_ _0\"></span>er settlem<span class=\"_ _0\"></span>ent of the liability f<span class=\"_ _0\"></span>or at least 12 month<span class=\"_ _0\"></span>s after the r<span class=\"_ _0\"></span>eporting period. Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs aro<span class=\"_ _0\"></span>se from the a<span class=\"_ _0\"></span>cquisition of PiP Manag<span class=\"_ _0\"></span>er Limited in the year en<span class=\"_ _0\"></span>ded 31<span class=\"_ gs8\"> </span>Mar<span class=\"_ _0\"></span>ch 2021.<span class=\"_ _2d2\"> </span><table class=\"s wd7 h1f6\" id=\"_7e8d1e34-b586-4cec-bd02-ba8e1607d527\"><tr><td></td><td class=\"t m1 x27c h26 y2bb9 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y2bba ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2bbb ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y2bbc ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2bbd ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y2bbe ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y298b w1d9 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs, of which:<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b7 y298a w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">380<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x755 y298b w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">509<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w1da h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Non-curr<span class=\"_ _0\"></span>ent liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x298 y2895 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">242<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x299 y2896 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">388<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2898 w1db h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Curr<span class=\"_ _0\"></span>ent liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x298 y2897 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">138<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x299 y2898 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">121<span class=\"_ _2d2\"> </span></div></td></tr></table>T<span class=\"_ _3\"></span>erms and deb<span class=\"_ _0\"></span>t repayment schedule<span class=\"_ _2d2\"> </span><table class=\"s w171 h1f7\" id=\"_b17c3404-dbb0-4525-9f7d-abc5973ae40c\"><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x27d h26 y2bbf ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x27f h26 y2bc0 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x6ac h26 y2bc1 ff3 fs1 fc0 sc0 ls0 ws0\">Carrying </td></tr><tr><td></td><td></td><td class=\"t m1 x56b h2 y2bc2 ff2 fs1 fc2 sc0 ls0 ws0\">Nominal </td><td class=\"t m1 x756 h2 y2bc2 ff2 fs1 fc2 sc0 ls0 ws0\">Y<span class=\"_ _3\"></span>ear of </td><td class=\"c x758 y2bc4 w1dc h1f8\"><div class=\"t m1 x24f h26 y2b4f ff3 fs1 fc0 sc0 ls0 ws0\">amount</div><div class=\"t m1 x757 h19e y2bc3 ff3 fs12 fc0 sc0 ls0 ws0\">1<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"t m1 x759 h2 y2bc5 ff2 fs1 fc2 sc0 ls0 ws0\">Curr<span class=\"_ _0\"></span>ency<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x75a h2 y2bc5 ff2 fs1 fc2 sc0 ls0 ws0\">inter<span class=\"_ _0\"></span>est rat<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span></td><td class=\"c x293 y2bc7 w1dd h1bc\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">maturity</div><div class=\"t m1 x75b h33 y2bc6 ff2 fs12 fc2 sc0 ls0 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"t m1 x27f h26 y2bc8 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2898 w1de h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Unsecur<span class=\"_ _3\"></span>ed loan<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x75c y2898 w1df h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">GBP<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x75d y2898 w1e0 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Base r<span class=\"_ _0\"></span>ate + 2%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x75e y2898 w1e1 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2027<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x75f y2897 w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">380<span class=\"_ _2d2\"> </span></div></td></tr></table>1. <span class=\"_ _e\"> </span>The carrying amount o<span class=\"_ _0\"></span>f these loans and borr<span class=\"_ _0\"></span>owings equates t<span class=\"_ _0\"></span>o the fair value. 2. <span class=\"_ _e\"> </span>The loans wer<span class=\"_ _0\"></span>e provided b<span class=\"_ _0\"></span>y five lenders equally. Th<span class=\"_ _0\"></span>e Group agr<span class=\"_ _0\"></span>eed with four lender<span class=\"_ _0\"></span>s for early r<span class=\"_ _0\"></span>epayment, with r<span class=\"_ _0\"></span>epayment made in May 2023. The table below s<span class=\"_ _0\"></span>ummarises the maturity pr<span class=\"_ _0\"></span>ofile o<span class=\"_ _0\"></span>f the Group\u2019s lo<span class=\"_ _0\"></span>ans and borro<span class=\"_ _0\"></span>wings based on contr<span class=\"_ _0\"></span>actual undisco<span class=\"_ _0\"></span>unted payment<span class=\"_ _0\"></span>s:<span class=\"_ _2d2\"> </span><table class=\"s w1e2 h1f9\" id=\"_9923793e-a7e7-4dd2-bfcd-e67263b85586\"><tr><td></td><td></td><td class=\"t m1 x761 h26 y2bc9 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"t m1 x762 h26 y2bca ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x763 h26 y2bca ff3 fs1 fc0 sc0 ls0 ws0\">Less than one year<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x764 h26 y2bca ff3 fs1 fc0 sc0 ls0 ws0\">One to two year<span class=\"_ _0\"></span>s </td><td class=\"t m1 x765 h18c y2bca ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>wo to five years </td><td class=\"t m1 x766 h18c y2bca ff1 fs1 fc0 sc0 ls0 ws0\">More than fiv<span class=\"_ _0\"></span>e years<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x762 h26 y2bcb ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x767 h26 y2bcb ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x768 h26 y2bcb ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x769 h26 y2bcb ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x76a h26 y2bcb ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2897 w69 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">380<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x76b y2897 w52 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">138<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x76c y2897 w52 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">121<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x76d y2897 w44 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">121<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x76e y2897 w7c h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr></table><table class=\"s w1e3 h1fa\" id=\"_b87a1216-c8bb-4c3f-a32e-b2c90a8b67db\"><tr><td></td><td></td><td class=\"t m1 x761 h2 y2bcc ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"t m1 x762 h2 y2bcd ff2 fs1 fc2 sc0 ls2b ws55\">To<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x76f h2 y2bcd ff2 fs1 fc2 sc0 ls0 ws0\">Less than on<span class=\"_ _0\"></span>e year<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x764 h2 y2bcd ff2 fs1 fc2 sc0 ls0 ws0\">One to two y<span class=\"_ _0\"></span>ears </td><td class=\"t m1 x770 h2f y2bcd ff7 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>wo to five y<span class=\"_ _0\"></span>ears </td><td class=\"t m1 x766 h2f y2bcd ff7 fs1 fc2 sc0 ls0 ws0\">Mor<span class=\"_ _0\"></span>e than five years<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x762 h2 y2bce ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x767 h2 y2bce ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x771 h2 y2bce ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x769 h2 y2bce ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x76a h2 y2bce ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2897 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">509<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x76b y2897 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">121<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x76c y2897 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">146<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x76d y2897 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">121<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x772 y2897 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">121<span class=\"_ _2d2\"> </span></div></td></tr></table>The mov<span class=\"_ _0\"></span>ement on the loans may be s<span class=\"_ _0\"></span>ummarised as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _2d2\"> </span><table class=\"s w1e4 h1fb\" id=\"_28d49ca8-995c-435d-add7-3c61e6e43865\"><tr><td></td><td class=\"t m1 x2af h26 y2bcf ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2bd0 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2bd1 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2bd2 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2bd3 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2bd4 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2a24 wdb h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x773 y2a25 w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">509<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x774 y2a24 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,131<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w1e5 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x544 y29b4 w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">29<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x545 y29b5 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">53<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2bac w1e6 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">Repa<span class=\"_ _0\"></span>yment \u2013 principal<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x775 y2a45 w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(121)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x776 y2a45 w3d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(2,545)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298c w1e7 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">Repa<span class=\"_ _0\"></span>yment \u2013 inter<span class=\"_ _0\"></span>est<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x777 y298d w9f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(37)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x778 y298d w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(130)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wde h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x74b y2897 w44 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">380<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d2 y2898 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">509<span class=\"_ _2d2\"> </span></div></td></tr></table>F<span class=\"_ _0\"></span>or more inf<span class=\"_ _3\"></span>ormation about the Gr<span class=\"_ _0\"></span>oup\u2019s exposur<span class=\"_ _3\"></span>e to inter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>te risk, see not<span class=\"_ _0\"></span>e 30.<span class=\"_ _2d2\"> </span>30. Financial instruments \u2013 classification and measur<span class=\"_ _0\"></span>ement<span class=\"_ _2d2\"> </span>In accor<span class=\"_ _3\"></span>dance with IFRS 9, th<span class=\"_ _0\"></span>e financial assets and liabilitie<span class=\"_ _0\"></span>s are classified <span class=\"_ _0\"></span>as FVTPL or at amortised c<span class=\"_ _0\"></span>ost. The carrying am<span class=\"_ _0\"></span>ounts of financial <span class=\"_ _0\"></span>assets and financial liabilities <span class=\"_ _0\"></span>in each cate<span class=\"_ _0\"></span>gory are <span class=\"_ _0\"></span>as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _2d2\"> </span>Financial assets<span class=\"_ _2d2\"> </span><table class=\"s w20f h20b\" id=\"_588174a4-81a0-4486-bae1-17ddd8e01497\"><tr><td></td><td></td><td></td><td class=\"c n x82b y2c92 we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x82c y2c93 we1 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m1 x8db h26 y2c94 ff3 fs1 fc0 sc0 ls0 ws0\">Amortised </td><td></td><td class=\"t m1 x43d h18c y2c95 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal financial </td><td class=\"t m1 x8dc h18c y2c96 ff1 fs1 fc0 sc0 ls0 ws0\">Non\u2011financial </td><td></td><td class=\"t m1 x8dd h2 y2c97 ff2 fs1 fc2 sc0 ls0 ws0\">Amortised </td><td></td><td class=\"t m1 x442 h2f y2c98 ff7 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal financial </td><td class=\"t m1 x51b h2f y2c99 ff7 fs1 fc2 sc0 ls0 ws0\">Non-financial </td><td></td></tr><tr><td></td><td class=\"t m1 x8de h26 y2c9a ff3 fs1 fc0 sc0 ls0 ws0\">cost </td><td class=\"t m1 x8df h26 y2c9a ff3 fs1 fc0 sc0 ls0 ws0\">FVTPL </td><td class=\"t m1 x8e0 h26 y2c9b ff3 fs1 fc0 sc0 ls0 ws0\">instruments </td><td class=\"t m1 x8e1 h26 y2c9c ff3 fs1 fc0 sc0 ls0 ws0\">instruments </td><td class=\"t m1 x43f h26 y2c9c ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x8e2 h2 y2c9d ff2 fs1 fc2 sc0 ls64 wsa0\">cost </td><td class=\"t m1 x2e2 h2 y2c9d ff2 fs1 fc2 sc0 ls0 ws0\">FVTPL </td><td class=\"t m1 x8e3 h2 y2c9e ff2 fs1 fc2 sc0 ls0 ws0\">instruments </td><td class=\"t m1 x4e9 h2 y2c9f ff2 fs1 fc2 sc0 ls0 ws0\">instruments </td><td class=\"t m1 x24d h2 y2c9f ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m1 x75a h26 y2ca0 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x641 h26 y2ca0 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x444 h26 y2ca1 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x445 h26 y2ca2 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x43f h26 y2ca2 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fc h2 y2ca3 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fd h2 y2ca3 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fe h2 y2ca4 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24c h2 y2ca5 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2ca5 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y29e0 w5e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Pr<span class=\"_ _0\"></span>operty, plan<span class=\"_ _0\"></span>t and equipment<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e4 y29a1 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e5 y29a1 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e6 y29a1 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e7 y29a1 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,350<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e8 y29a1 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,350<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e9 y29e0 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ea y29e0 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x26d y29e0 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8eb y29e0 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,330<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ec y29e0 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,330<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y288c w5f h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Righ<span class=\"_ _0\"></span>t-of-use ass<span class=\"_ _0\"></span>ets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ed y288a w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ee y288a w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ef y288a w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f0 y288a w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">16,506<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f1 y288a w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">16,506<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f2 y288c w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f3 y288c w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f4 y288c w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60b y288c w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,768<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60c y288c w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,768<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a3 w61 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Intangible asse<span class=\"_ _0\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f5 y29a4 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f6 y29a4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f7 y29a4 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f8 y29a4 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">53,365<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f9 y29a4 w48 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">53,365<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8fa y29a3 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b3 y29a3 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x650 y29a3 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8fb y29a3 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">61,364<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8fc y29a3 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">61,364<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a5 w63 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inve<span class=\"_ _0\"></span>stments at FVTPL<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8fd y29a6 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8fe y29a6 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ff y29a6 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x900 y29a6 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x901 y29a6 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x902 y29a5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x903 y29a5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x904 y29a5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x905 y29a5 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x906 y29a5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a7 w68 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Derivativ<span class=\"_ _0\"></span>e assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ed y29a8 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ee y29a8 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ef y29a8 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x907 y29a8 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x908 y29a8 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x909 y29a7 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x90a y29a7 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">473<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x90b y29a7 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">473<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x90c y29a7 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x90d y29a7 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">473<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a9 w210 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e4 y2891 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e5 y2891 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e6 y2891 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e7 y2891 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,615<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e8 y2891 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,615<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e9 y29a9 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ea y29a9 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x26d y29a9 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8eb y29a9 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,563<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ec y29a9 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,563<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w65 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Contr<span class=\"_ _0\"></span>act costs<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x90e y29b4 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x90f y29b4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x910 y29b4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x911 y29b4 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,763<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x912 y29b4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,763<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x913 y29b5 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x914 y29b5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x915 y29b5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x916 y29b5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,375<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x917 y29b5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,375<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298b w66 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de and other r<span class=\"_ _0\"></span>eceivables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x918 y298a w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">34,355<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x919 y298a w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x91a y298a w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">34,355<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x91b y298a w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,523<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x91c y298a w48 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">38,878<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x91d y298b w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">24,878<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x91e y298b w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x91f y298b w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">24,878<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x920 y298b w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,850<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x921 y298b w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">28,728<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w6a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Cash and cash equivalen<span class=\"_ _0\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x922 y2895 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">43,252<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x923 y2895 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x924 y2895 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">43,252<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x925 y2895 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x926 y2895 w48 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">43,252<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x927 y2896 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">45,004<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x928 y2896 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x929 y2896 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">45,004<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92a y2896 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92b y2896 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">45,004<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x92c y2897 w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">77,607<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92d y2897 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92e y2897 w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">83,027<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92f y2897 w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">84,122<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x930 y2897 wce h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">167,149<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x931 y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">69,882<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x932 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,199<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x933 y2898 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">75,081<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x934 y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">78,250<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x935 y2898 w39 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">153,331<span class=\"_ _2d2\"> </span></div></td></tr></table><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs447\">Financial liabilities<span class=\"_ _2d2\"> </span></div><div class=\"gs448\"><table class=\"s w20f h20c\" id=\"_fde80ee1-53ca-4740-a054-83a83a574472\"><tr><td></td><td></td><td></td><td class=\"c n x82b y2ca6 we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x82c y2ca7 we1 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m1 x8db h26 y2ca8 ff3 fs1 fc0 sc0 ls0 ws0\">Amortised </td><td></td><td class=\"t m1 x43d h18c y2ca9 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal financial </td><td class=\"t m1 x8dc h18c y2caa ff1 fs1 fc0 sc0 ls0 ws0\">Non\u2011financial </td><td></td><td class=\"t m1 x8dd h2 y2cab ff2 fs1 fc2 sc0 ls0 ws0\">Amortised </td><td></td><td class=\"t m1 x442 h2f y2cac ff7 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal financial </td><td class=\"t m1 x51b h2f y2cad ff7 fs1 fc2 sc0 ls0 ws0\">Non-financial </td><td></td></tr><tr><td></td><td class=\"t m1 x8de h26 y2cae ff3 fs1 fc0 sc0 ls0 ws0\">cost </td><td class=\"t m1 x8df h26 y2cae ff3 fs1 fc0 sc0 ls0 ws0\">FVTPL </td><td class=\"t m1 x8e0 h26 y2caf ff3 fs1 fc0 sc0 ls0 ws0\">instruments </td><td class=\"t m1 x8e1 h26 y2cb0 ff3 fs1 fc0 sc0 ls0 ws0\">instruments </td><td class=\"t m1 x43f h26 y2cb0 ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x8e2 h2 y2cb1 ff2 fs1 fc2 sc0 ls64 wsa0\">cost </td><td class=\"t m1 x2e2 h2 y2cb1 ff2 fs1 fc2 sc0 ls0 ws0\">FVTPL </td><td class=\"t m1 x8e3 h2 y2cb2 ff2 fs1 fc2 sc0 ls0 ws0\">instruments </td><td class=\"t m1 x4e9 h2 y2cb3 ff2 fs1 fc2 sc0 ls0 ws0\">instruments </td><td class=\"t m1 x24d h2 y2cb3 ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m1 x75a h26 y2cb4 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x641 h26 y2cb4 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x444 h26 y2cb5 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x445 h26 y2cb6 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x43f h26 y2cb6 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000 </td><td class=\"t m1 x2fc h2 y2cb7 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fd h2 y2cb7 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fe h2 y2cb8 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24c h2 y2cb9 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2cb9 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2abc w1d2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de payables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x936 y2abd w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,637<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x937 y2abd w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x938 y2abd w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,637<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x939 y2abd w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x93a y2abd w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,637<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x93b y2abc w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,582<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x669 y2abc w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x93c y2abc w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,582<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x38f y2abc w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x683 y2abc w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,582<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 ha y2cba ff2 fs7 fc2 sc0 ls0 ws0\">Other pay<span class=\"_ _0\"></span>ables and partnership capital </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y29a3 w211 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">contribu<span class=\"_ _0\"></span>tions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x93d y29a4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">6,841<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x923 y29a4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x93e y29a4 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">6,841<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69e y29a4 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">16,970<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x93f y29a4 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">23,811<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x940 y29a3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,199<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x941 y29a3 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x942 y29a3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,199<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x943 y29a3 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">15,775<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x944 y29a3 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">19,974<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a5 w1d3 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls1b ws3f\">Accruals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x922 y29a6 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">19,972<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x923 y29a6 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x924 y29a6 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">19,972<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x925 y29a6 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x926 y29a6 w48 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">19,972<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x927 y29a5 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">16,472<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x928 y29a5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x929 y29a5 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">16,472<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92a y29a5 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92b y29a5 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">16,472<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e3 w6e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x945 y29e4 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">380<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e5 y29e4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x946 y29e4 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">380<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x947 y29e4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x948 y29e4 w52 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">380<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x949 y29e3 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">509<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94a y29e3 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94b y29e3 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">509<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94c y29e3 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94d y29e3 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">509<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a9 w70 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Le<span class=\"_ _0\"></span>ase liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x918 y2891 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">19,062<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x919 y2891 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x91a y2891 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">19,062<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94e y2891 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94f y2891 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">19,062<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x950 y29a9 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">7,262<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x951 y29a9 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x527 y29a9 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">7,262<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x330 y29a9 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x529 y29a9 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">7,262<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w73 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition-r<span class=\"_ _0\"></span>elated liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x952 y29b4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x953 y29b4 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,485<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d1 y29b4 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,485<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x954 y29b4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x955 y29b4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,485<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x956 y29b5 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x957 y29b5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,830<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x958 y29b5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,830<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x959 y29b5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x95a y29b5 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,830<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29f2 w212 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Pr<span class=\"_ _0\"></span>ovisions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x95b y29f3 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x923 y29f3 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x95c y29f3 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x95d y29f3 w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">895<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x95e y29f3 w52 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">895<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x95f y29f2 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x941 y29f2 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x960 y29f2 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x961 y29f2 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x962 y29f2 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">855<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w213 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax liability<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x963 y2895 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x964 y2895 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x965 y2895 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x966 y2895 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">10,642<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x967 y2895 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">10,642<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x968 y2896 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x969 y2896 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x96a y2896 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x357 y2896 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">13,273<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x358 y2896 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">13,273<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x92c y2897 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">47,892<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92d y2897 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,485<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92e y2897 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">53,377<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92f y2897 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">28,507<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x96b y2897 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">81,884<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x931 y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">30,024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x932 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,830<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x933 y2898 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">34,854<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x934 y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">29,903<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x96c y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">64,757<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs449\">Financial risk management<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs44a\">The Gr<span class=\"_ _0\"></span>oup\u2019s activities e<span class=\"_ _0\"></span>xpose it to a variety o<span class=\"_ _0\"></span>f financial risks: marke<span class=\"_ _0\"></span>t risk (including cash flow int<span class=\"_ _0\"></span>eres<span class=\"_ _0\"></span>t rate risk<span class=\"_ _0\"></span>), liquidity risk and credit risk. R<span class=\"_ _0\"></span>isk management is carried ou<span class=\"_ _0\"></span>t by Exco s<span class=\"_ _0\"></span>upported by </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs44b\">the Risk Commit<span class=\"_ _0\"></span>tee (see pag<span class=\"_ _0\"></span>e 38). The Gr<span class=\"_ _0\"></span>oup uses financial instrumen<span class=\"_ _0\"></span>ts to pr<span class=\"_ _0\"></span>ovide flexibility r<span class=\"_ _0\"></span>egar<span class=\"_ _0\"></span>ding its working capital r<span class=\"_ _0\"></span>equir<span class=\"_ _0\"></span>ements and to enable it to mana<span class=\"_ _0\"></span>ge specific financial risks to which it </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs44c\">is<span class=\"_ gs8\"> </span>exposed.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h2d ff7 fs9 fc0 sc0 ls0 ws0 gs44d\">(a) Mark<span class=\"_ _0\"></span>et risk<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h2d ff7 fs9 fc3 sc0 ls0 ws0 gs44e\">(i) Marke<span class=\"_ _0\"></span>t price risk<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs44f\">Marke<span class=\"_ _0\"></span>t price risk arises fr<span class=\"_ _0\"></span>om uncertainty about the f<span class=\"_ _0\"></span>utur<span class=\"_ _0\"></span>e prices of financial instrum<span class=\"_ _0\"></span>ents held in accor<span class=\"_ _0\"></span>dance with the Gr<span class=\"_ _3\"></span>oup\u2019s investmen<span class=\"_ _0\"></span>t objectives. It r<span class=\"_ _0\"></span>epre<span class=\"_ _0\"></span>sents the pot<span class=\"_ _0\"></span>ential loss that the Gr<span class=\"_ _3\"></span>oup </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs450\">might su<span class=\"_ _0\"></span>ffer thr<span class=\"_ _0\"></span>ough holding mark<span class=\"_ _0\"></span>et positions in the fa<span class=\"_ _0\"></span>ce of mark<span class=\"_ _0\"></span>et movemen<span class=\"_ _0\"></span>ts.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs451\">The Gr<span class=\"_ _0\"></span>oup\u2019s inv<span class=\"_ _0\"></span>estments into L<span class=\"_ _0\"></span>imited Partner<span class=\"_ _0\"></span>ship funds and V<span class=\"_ _0\"></span>CT inve<span class=\"_ _0\"></span>stments (see no<span class=\"_ _0\"></span>te 15) are r<span class=\"_ _0\"></span>arely tr<span class=\"_ _0\"></span>aded and as such the pric<span class=\"_ _0\"></span>es are mor<span class=\"_ _3\"></span>e difficult to det<span class=\"_ _0\"></span>ermine than those of mor<span class=\"_ _3\"></span>e widely traded </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs452\">securities. In addition, th<span class=\"_ _0\"></span>e ability of the Gr<span class=\"_ _0\"></span>oup to r<span class=\"_ _0\"></span>ealise the inv<span class=\"_ _0\"></span>estments at their carryin<span class=\"_ _0\"></span>g value will at times no<span class=\"_ _0\"></span>t be possible if there ar<span class=\"_ _3\"></span>e no willing purch<span class=\"_ _0\"></span>asers. A +/- 5% mov<span class=\"_ _0\"></span>ement in the NA<span class=\"_ _3\"></span>V of the </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs453\">underlyin<span class=\"_ _0\"></span>g investmen<span class=\"_ _0\"></span>ts would, all other variables h<span class=\"_ _0\"></span>eld constant, hav<span class=\"_ _0\"></span>e res<span class=\"_ _0\"></span>ulted in an incr<span class=\"_ _0\"></span>ease in the fair valu<span class=\"_ _0\"></span>e in the statement o<span class=\"_ _0\"></span>f compr<span class=\"_ _0\"></span>ehensive income and ne<span class=\"_ _0\"></span>t assets of +/- \u00a3271,000 (2024: +/- </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs454\">\u00a3236,000). </div>(ii) Inter<span class=\"_ _3\"></span>est rat<span class=\"_ _0\"></span>e risk<span class=\"_ _2d2\"> </span>Inter<span class=\"_ _3\"></span>est rate risk is th<span class=\"_ _0\"></span>e risk that the fair value or cash flo<span class=\"_ _0\"></span>ws rela<span class=\"_ _0\"></span>ted to financial instrum<span class=\"_ _0\"></span>ents will fluctuat<span class=\"_ _0\"></span>e because of ch<span class=\"_ _0\"></span>anges to mark<span class=\"_ _0\"></span>et inter<span class=\"_ _0\"></span>est r<span class=\"_ _0\"></span>ates. The Gr<span class=\"_ _0\"></span>oup had only \u00a30.4 million o<span class=\"_ _0\"></span>f external debt a<span class=\"_ _0\"></span>t 31 March 2025 (2024: \u00a30.5 million) r<span class=\"_ _3\"></span>elated to the P<span class=\"_ _0\"></span>iP acquisition (see not<span class=\"_ _0\"></span>e 21) which has a maturity of 2027. A<span class=\"_ _0\"></span>ny changes in mark<span class=\"_ _0\"></span>et inter<span class=\"_ _3\"></span>est rate<span class=\"_ _0\"></span>s would no<span class=\"_ _0\"></span>t res<span class=\"_ _0\"></span>ult in a material chang<span class=\"_ _0\"></span>e to pro<span class=\"_ _0\"></span>fit bef<span class=\"_ _0\"></span>ore tax.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup holds cash on depo<span class=\"_ _0\"></span>sit with the inter<span class=\"_ _0\"></span>est on these balanc<span class=\"_ _0\"></span>es based on fixed or a<span class=\"_ _0\"></span>greed r<span class=\"_ _0\"></span>ates. An<span class=\"_ _0\"></span>y changes in marke<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est rat<span class=\"_ _0\"></span>es would no<span class=\"_ _0\"></span>t resul<span class=\"_ _0\"></span>t in a material change t<span class=\"_ _0\"></span>o pro<span class=\"_ _0\"></span>fit bef<span class=\"_ _0\"></span>ore tax.<span class=\"_ _2d2\"> </span>(iii) F<span class=\"_ _0\"></span>oreign e<span class=\"_ _0\"></span>xchange risk<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>oreign curr<span class=\"_ _0\"></span>ency risk is the risk tha<span class=\"_ _0\"></span>t changes in f<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change r<span class=\"_ _0\"></span>ates will caus<span class=\"_ _0\"></span>e the Gro<span class=\"_ _0\"></span>up to suff<span class=\"_ _0\"></span>er losses. Due t<span class=\"_ _0\"></span>o the Infrastruc<span class=\"_ _0\"></span>ture C<span class=\"_ _0\"></span>apital acquisition, the Gr<span class=\"_ _0\"></span>oup is exposed t<span class=\"_ _0\"></span>o for<span class=\"_ _0\"></span>eign exch<span class=\"_ _0\"></span>ange transac<span class=\"_ _0\"></span>tion risk as the Infrastru<span class=\"_ _0\"></span>cture C<span class=\"_ _0\"></span>apital activities ar<span class=\"_ _0\"></span>e within Australia. In or<span class=\"_ _0\"></span>der to mitigate th<span class=\"_ _0\"></span>e risk associated with the incr<span class=\"_ _0\"></span>ease in Gr<span class=\"_ _3\"></span>oup cash flows arising in a f<span class=\"_ _0\"></span>oreign c<span class=\"_ _0\"></span>urrency f<span class=\"_ _3\"></span>ollowing the acquisition, the Gr<span class=\"_ _3\"></span>oup enter<span class=\"_ _0\"></span>ed into a number o<span class=\"_ _0\"></span>f forwar<span class=\"_ _3\"></span>d for<span class=\"_ _0\"></span>eign curr<span class=\"_ _0\"></span>ency contr<span class=\"_ _0\"></span>acts in September 2022. Thes<span class=\"_ _0\"></span>e forwar<span class=\"_ _3\"></span>d for<span class=\"_ _0\"></span>eign curr<span class=\"_ _0\"></span>ency contra<span class=\"_ _0\"></span>cts are consider<span class=\"_ _3\"></span>ed to be derivative<span class=\"_ _0\"></span>s so are ac<span class=\"_ _0\"></span>counted f<span class=\"_ _0\"></span>or as financial instruments within th<span class=\"_ _0\"></span>e scope of IFRS 9 bu<span class=\"_ _0\"></span>t are no<span class=\"_ _0\"></span>t designate<span class=\"_ _0\"></span>d as hedging instruments and ar<span class=\"_ _3\"></span>e not subject to h<span class=\"_ _0\"></span>edge accountin<span class=\"_ _0\"></span>g. These contr<span class=\"_ _0\"></span>acts have n<span class=\"_ _0\"></span>ow matur<span class=\"_ _0\"></span>ed and the Gr<span class=\"_ _0\"></span>oup has not en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to any mor<span class=\"_ _0\"></span>e forw<span class=\"_ _0\"></span>ard con<span class=\"_ _0\"></span>tracts. See no<span class=\"_ _0\"></span>te 16 f<span class=\"_ _0\"></span>or further explana<span class=\"_ _0\"></span>tion.<span class=\"_ _2d2\"> </span>The table below s<span class=\"_ _0\"></span>ummarises the Gr<span class=\"_ _0\"></span>oup\u2019s exposur<span class=\"_ _0\"></span>e to f<span class=\"_ _0\"></span>oreign c<span class=\"_ _0\"></span>urrency tr<span class=\"_ _0\"></span>anslation risk at 31 Mar<span class=\"_ _0\"></span>ch 2025. Included in the table ar<span class=\"_ _0\"></span>e the Gr<span class=\"_ _0\"></span>oup\u2019s financial assets, at carryin<span class=\"_ _0\"></span>g amounts, cate<span class=\"_ _0\"></span>gorised by<span class=\"_ gs8\"> </span>curr<span class=\"_ _3\"></span>ency.<span class=\"_ _2d2\"> </span><table class=\"s w214 h20d\" id=\"_6446ed0d-9307-40e7-910e-b9a1002f567d\"><tr><td></td><td></td><td class=\"c n x96d y2cbb we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x96e y2cbc w215 h1bc\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 March 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m1 x2f9 h26 y2cbd ff3 fs1 fc0 sc0 ls0 ws0\">Euro </td><td class=\"t m1 x96f h26 y2cbd ff3 fs1 fc0 sc0 ls0 ws0\">Aus dollar </td><td class=\"t m1 x970 h26 y2cbd ff3 fs1 fc0 sc0 ls0 ws0\">US dollar </td><td class=\"t m1 x971 h26 y2cbd ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x972 h2 y2cbd ff2 fs1 fc2 sc0 ls0 ws0\">Eur<span class=\"_ _0\"></span>o </td><td class=\"t m1 x4ec h2 y2cbd ff2 fs1 fc2 sc0 ls0 ws0\">Aus dollar </td><td class=\"t m1 x606 h2 y2cbd ff2 fs1 fc2 sc0 ls0 ws0\">US dollar </td><td class=\"t m1 x24d h2 y2cbd ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m1 x2f9 h26 y2cbe ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fa h26 y2cbe ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fb h26 y2cbe ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fc h26 y2cbe ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fd h2 y2cbe ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fe h2 y2cbe ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24c h2 y2cbe ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2cbe ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2cbf ff3 fs7 fc0 sc0 ls0 ws0\">Financial assets<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y29f2 w6a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Cash and cash equivalen<span class=\"_ _0\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x973 y29f3 w44 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">879<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x974 y29f3 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x975 y29f3 w44 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">140<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x976 y29f3 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,019<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x977 y29f2 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">418<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x978 y29f2 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,583<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x979 y29f2 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">83<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97a y29f2 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,084<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w63 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inve<span class=\"_ _0\"></span>stments at FVTPL<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97b y2895 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,860<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97c y2895 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97d y2895 w7c h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97e y2895 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,860<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97f y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,140<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x490 y2896 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x491 y2896 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x980 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,140<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x981 y2897 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,739<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x982 y2897 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x983 y2897 w52 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">140<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x984 y2897 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,879<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x985 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,558<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x986 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,583<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x987 y2898 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">83<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x988 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,224<span class=\"_ _2d2\"> </span></div></td></tr></table>A 5% str<span class=\"_ _0\"></span>engthening of s<span class=\"_ _0\"></span>terling ag<span class=\"_ _0\"></span>ainst the eur<span class=\"_ _0\"></span>o would r<span class=\"_ _0\"></span>educe the net eur<span class=\"_ _3\"></span>o position and pro<span class=\"_ _0\"></span>fit by \u00a342,000 (2024: \u00a3122,000). This assumes all o<span class=\"_ _0\"></span>ther variables ar<span class=\"_ _0\"></span>e held constant. A 5% str<span class=\"_ _3\"></span>engthening of ster<span class=\"_ _0\"></span>ling against Au<span class=\"_ _0\"></span>stralian dollar would r<span class=\"_ _3\"></span>educe the net A<span class=\"_ _0\"></span>ustralian dollar position and pr<span class=\"_ _3\"></span>ofit by \u00a3nil (2024: \u00a3123,000).<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup\u2019s curr<span class=\"_ _0\"></span>ent objective<span class=\"_ _0\"></span>s when maintaining capital ar<span class=\"_ _0\"></span>e to: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Holding an appropriat<span class=\"_ _0\"></span>e level of r<span class=\"_ _3\"></span>egulatory capital and liquidity</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Generating a str<span class=\"_ _3\"></span>ong re<span class=\"_ _0\"></span>turn on existing capital and in<span class=\"_ _0\"></span>vesting or<span class=\"_ _0\"></span>ganically f<span class=\"_ _0\"></span>or futur<span class=\"_ _0\"></span>e gro<span class=\"_ _0\"></span>wth</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Annual distribution o<span class=\"_ _0\"></span>f 60% of adjuste<span class=\"_ _0\"></span>d pro<span class=\"_ _0\"></span>fit </span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Disciplined strat<span class=\"_ _0\"></span>egic and financial assessmen<span class=\"_ _0\"></span>t of opportunities</span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Return o<span class=\"_ _0\"></span>f surplus capital not r<span class=\"_ _3\"></span>equired f<span class=\"_ _0\"></span>or other priorities (e.g. thr<span class=\"_ _3\"></span>ough shar<span class=\"_ _0\"></span>e buybacks)<span class=\"_ _2d2\"> </span></span>The Gr<span class=\"_ _0\"></span>oup sets th<span class=\"_ _0\"></span>e amount of capital it r<span class=\"_ _0\"></span>equir<span class=\"_ _0\"></span>es in proportion t<span class=\"_ _0\"></span>o risk. The Gr<span class=\"_ _0\"></span>oup manages its capital struc<span class=\"_ _0\"></span>ture and mak<span class=\"_ _0\"></span>es adjustmen<span class=\"_ _0\"></span>ts to it in the light o<span class=\"_ _0\"></span>f changes in economic c<span class=\"_ _0\"></span>onditions and the risk char<span class=\"_ _0\"></span>acteristics of un<span class=\"_ _0\"></span>derlying assets. F<span class=\"_ _0\"></span>or specific capital allocation mat<span class=\"_ _0\"></span>ters during the y<span class=\"_ _0\"></span>ear ended 31 Mar<span class=\"_ _0\"></span>ch 2025, please see the Ex<span class=\"_ _0\"></span>ecutive Chairman\u2019s R<span class=\"_ _0\"></span>eport on page 3 and financial r<span class=\"_ _0\"></span>eview on page 35. A<span class=\"_ _0\"></span>ll reg<span class=\"_ _0\"></span>ulatory capital r<span class=\"_ _0\"></span>equirem<span class=\"_ _0\"></span>ents of subsidiaries in th<span class=\"_ _0\"></span>e Group w<span class=\"_ _0\"></span>ere complied with. F<span class=\"_ _3\"></span>oresigh<span class=\"_ _0\"></span>t Gro<span class=\"_ _0\"></span>up LLP has document<span class=\"_ _0\"></span>ed its Internal Capital Adequ<span class=\"_ _0\"></span>acy and Risk Assessm<span class=\"_ _0\"></span>ent proce<span class=\"_ _0\"></span>ss (\u201cICARA\u201d) in compliance with the In<span class=\"_ _0\"></span>vestment F<span class=\"_ _0\"></span>irms Prudential R<span class=\"_ _0\"></span>egime (\u201cIFPR\u201d).<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>air value hierar<span class=\"_ _0\"></span>chy<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>or financial instruments no<span class=\"_ _0\"></span>t traded in an activ<span class=\"_ _0\"></span>e market, such as f<span class=\"_ _3\"></span>orward f<span class=\"_ _3\"></span>oreign curr<span class=\"_ _0\"></span>ency contr<span class=\"_ _0\"></span>acts, the fair value is de<span class=\"_ _0\"></span>termined using appr<span class=\"_ _0\"></span>opriate valu<span class=\"_ _0\"></span>ation techniques that t<span class=\"_ _0\"></span>ake into accoun<span class=\"_ _0\"></span>t the terms and conditions o<span class=\"_ _0\"></span>f the contrac<span class=\"_ _0\"></span>ts and utilise observable mark<span class=\"_ _0\"></span>et data, su<span class=\"_ _0\"></span>ch as spot and f<span class=\"_ _3\"></span>orward r<span class=\"_ _0\"></span>ates, as inputs. In<span class=\"_ _0\"></span>vestments a<span class=\"_ _0\"></span>t FVTPL are the Gr<span class=\"_ _3\"></span>oup\u2019s co-inves<span class=\"_ _0\"></span>tment into Limit<span class=\"_ _0\"></span>ed Partner<span class=\"_ _0\"></span>ship funds and V<span class=\"_ _0\"></span>CT inves<span class=\"_ _0\"></span>tments managed by th<span class=\"_ _0\"></span>e Group. T<span class=\"_ _0\"></span>hese unquot<span class=\"_ _0\"></span>ed inve<span class=\"_ _0\"></span>stments ar<span class=\"_ _0\"></span>e valued on a net asse<span class=\"_ _0\"></span>t basis by the Gr<span class=\"_ _0\"></span>oup. The actu<span class=\"_ _0\"></span>al underlying inv<span class=\"_ _0\"></span>estments ar<span class=\"_ _0\"></span>e valued in accor<span class=\"_ _0\"></span>dance with the f<span class=\"_ _3\"></span>ollowing rules, which ar<span class=\"_ _0\"></span>e consistent with the IPEV V<span class=\"_ _3\"></span>aluation Guidelines as des<span class=\"_ _0\"></span>cribed in note 15.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup uses th<span class=\"_ _0\"></span>e following hier<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>chy for de<span class=\"_ _0\"></span>termining and disclosing th<span class=\"_ _0\"></span>e fair value of financial instruments b<span class=\"_ _0\"></span>y valuation techniqu<span class=\"_ _0\"></span>e:<span class=\"_ _2d2\"> </span>Le<span class=\"_ _0\"></span>vel 1: quote<span class=\"_ _0\"></span>d (unadjusted) price<span class=\"_ _0\"></span>s in active mark<span class=\"_ _0\"></span>ets for iden<span class=\"_ _0\"></span>tical assets or liabilities.<span class=\"_ _2d2\"> </span>Le<span class=\"_ _0\"></span>vel 2: other techniqu<span class=\"_ _0\"></span>es for which all input<span class=\"_ _0\"></span>s which have a significant e<span class=\"_ _0\"></span>ffec<span class=\"_ _0\"></span>t on the recor<span class=\"_ _3\"></span>ded fair value ar<span class=\"_ _0\"></span>e observable, either dir<span class=\"_ _0\"></span>ectly or indir<span class=\"_ _0\"></span>ectly.<span class=\"_ _2d2\"> </span>Le<span class=\"_ _0\"></span>vel 3: techniques which us<span class=\"_ _0\"></span>e inputs which have a significan<span class=\"_ _0\"></span>t eff<span class=\"_ _0\"></span>ect on the rec<span class=\"_ _0\"></span>orded f<span class=\"_ _0\"></span>air value that ar<span class=\"_ _0\"></span>e not bas<span class=\"_ _0\"></span>ed on observable marke<span class=\"_ _0\"></span>t data.<span class=\"_ _2d2\"> </span>(b) Liquidity risk<span class=\"_ _2d2\"> </span>Liquidity risk is the risk that the G<span class=\"_ _0\"></span>roup will no<span class=\"_ _0\"></span>t be able to meet its finan<span class=\"_ _0\"></span>cial obligations as they fall due. T<span class=\"_ _0\"></span>he Gro<span class=\"_ _0\"></span>up maintains significant liquid r<span class=\"_ _0\"></span>esour<span class=\"_ _0\"></span>ces in the f<span class=\"_ _0\"></span>orm of cash or cash deposits in or<span class=\"_ _0\"></span>der to meet workin<span class=\"_ _0\"></span>g capital and re<span class=\"_ _0\"></span>gulatory needs. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>esight is pr<span class=\"_ _0\"></span>edominantly financed thr<span class=\"_ _0\"></span>ough a combination o<span class=\"_ _0\"></span>f share capital, undis<span class=\"_ _0\"></span>tributed pr<span class=\"_ _0\"></span>ofits and cash.<span class=\"_ _2d2\"> </span>The contr<span class=\"_ _0\"></span>actual mat<span class=\"_ _0\"></span>urities (repr<span class=\"_ _3\"></span>esenting undiscoun<span class=\"_ _0\"></span>ted contr<span class=\"_ _0\"></span>actual cash flows<span class=\"_ _0\"></span>) of financial liabilities ar<span class=\"_ _0\"></span>e contained in the r<span class=\"_ _0\"></span>espective n<span class=\"_ _0\"></span>ote f<span class=\"_ _0\"></span>or each cate<span class=\"_ _0\"></span>gory of liability as f<span class=\"_ _0\"></span>ollows: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">T<span class=\"_ _3\"></span>rade and o<span class=\"_ _0\"></span>ther payables, see no<span class=\"_ _0\"></span>te 20</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Loans and borr<span class=\"_ _0\"></span>owings, see n<span class=\"_ _0\"></span>ote 21</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Lease liabilities, see no<span class=\"_ _0\"></span>te 22</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Acquisition-rela<span class=\"_ _0\"></span>ted liabilities: Conting<span class=\"_ _0\"></span>ent consideration, s<span class=\"_ _0\"></span>ee note 23<span class=\"_ _2d2\"> </span></span></span>(c) C<span class=\"_ _0\"></span>redit risk<span class=\"_ _2d2\"> </span>Cr<span class=\"_ _0\"></span>edit risk r<span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span>s to the risk that a co<span class=\"_ _0\"></span>unterparty will defaul<span class=\"_ _0\"></span>t on its contrac<span class=\"_ _0\"></span>tual obligations r<span class=\"_ _0\"></span>esulting in financial loss t<span class=\"_ _0\"></span>o the Gr<span class=\"_ _0\"></span>oup. In order t<span class=\"_ _0\"></span>o minimise the risk, the Gr<span class=\"_ _0\"></span>oup endeavo<span class=\"_ _0\"></span>urs only to deal with c<span class=\"_ _0\"></span>ompanies which are demonstr<span class=\"_ _0\"></span>ably cre<span class=\"_ _0\"></span>ditworthy and this, tog<span class=\"_ _0\"></span>ether with the aggr<span class=\"_ _0\"></span>egat<span class=\"_ _0\"></span>e financial exposur<span class=\"_ _0\"></span>e, is continuously m<span class=\"_ _0\"></span>onitored. T<span class=\"_ _0\"></span>he maximum exposur<span class=\"_ _3\"></span>e to credit risk is<span class=\"_ gs8\"> </span>the value o<span class=\"_ _0\"></span>f the outstanding amo<span class=\"_ _0\"></span>unt.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup does no<span class=\"_ _0\"></span>t consider that ther<span class=\"_ _0\"></span>e is any concentr<span class=\"_ _0\"></span>ation of risk within either tr<span class=\"_ _0\"></span>ade or other<span class=\"_ gs8\"> </span>r<span class=\"_ _3\"></span>eceivables. Cr<span class=\"_ _0\"></span>edit risk on cash and cash equivalen<span class=\"_ _0\"></span>ts is considered t<span class=\"_ _0\"></span>o be very low as the coun<span class=\"_ _0\"></span>terparties ar<span class=\"_ _0\"></span>e<span class=\"_ gs8\"> </span>all substantial bank<span class=\"_ _0\"></span>s with high credit r<span class=\"_ _0\"></span>atings abov<span class=\"_ _0\"></span>e A. Capital risk management<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup is pr<span class=\"_ _0\"></span>edominantly equity funded and this mak<span class=\"_ _0\"></span>es up the capital struc<span class=\"_ _0\"></span>ture o<span class=\"_ _0\"></span>f the business. E<span class=\"_ _0\"></span>quity comprises shar<span class=\"_ _0\"></span>e capital, shar<span class=\"_ _0\"></span>e premium and r<span class=\"_ _0\"></span>etained pr<span class=\"_ _3\"></span>ofits as per the stat<span class=\"_ _0\"></span>ement of financial position. A<span class=\"_ _0\"></span>t 31 Mar<span class=\"_ _0\"></span>ch 2025, the Gro<span class=\"_ _0\"></span>up held the follo<span class=\"_ _0\"></span>wing financial instruments me<span class=\"_ _0\"></span>asured a<span class=\"_ _0\"></span>t fair value:<span class=\"_ _2d2\"> </span><table class=\"s w216 h20e\" id=\"_a8a2c475-7a27-4bf1-bcf0-dcec0341c98e\"><tr><td></td><td></td><td class=\"c n x43b y2cc0 we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x43c y2cc1 we1 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m1 x63d h26 y2bb5 ff3 fs1 fc0 sc0 ls0 ws0\">Level 1 </td><td class=\"t m1 x989 h26 y2bb5 ff3 fs1 fc0 sc0 ls0 ws0\">Level 2 </td><td class=\"t m1 x98a h26 y2bb5 ff3 fs1 fc0 sc0 ls0 ws0\">Level 3 </td><td class=\"t m1 x440 h26 y2bb5 ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x98b h2 y2bb5 ff2 fs1 fc2 sc0 ls0 ws0\">Lev<span class=\"_ _0\"></span>el 1 </td><td class=\"t m1 x98c h2 y2bb5 ff2 fs1 fc2 sc0 ls0 ws0\">Lev<span class=\"_ _0\"></span>el 2 </td><td class=\"t m1 x98d h2 y2bb5 ff2 fs1 fc2 sc0 ls0 ws0\">Lev<span class=\"_ _0\"></span>el 3 </td><td class=\"t m1 x24d h2 y2bb5 ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m1 x444 h26 y2bb7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x445 h26 y2bb7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x43f h26 y2bb7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x440 h26 y2bb7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fd h2 y2bb7 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fe h2 y2bb7 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24c h2 y2bb7 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2bb7 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2cc2 ff3 fs7 fc0 sc0 ls0 ws0\">Financial assets<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y29a5 w63 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inve<span class=\"_ _0\"></span>stments at FVTPL<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x98e y29a6 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x98f y29a6 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x448 y29a6 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x990 y29a6 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x319 y29a5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x46a y29a5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3df y29a5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3e0 y29a5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e3 w68 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Derivativ<span class=\"_ _0\"></span>e assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e6 y29e4 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x991 y29e4 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x992 y29e4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x993 y29e4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x994 y29e3 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x995 y29e3 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">473<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x996 y29e3 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x997 y29e3 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">473<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x998 y2891 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x999 y2891 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99a y2891 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99b y2891 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99c y29a9 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99d y29a9 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">473<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99e y29a9 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99f y29a9 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,199<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h9 y2cc3 ff3 fs7 fc0 sc0 ls0 ws0\">Financial liabilities<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y29f2 w217 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition-r<span class=\"_ _0\"></span>elated liabilities: C<span class=\"_ _0\"></span>ontingent consider<span class=\"_ _0\"></span>ation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48b y29f3 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48c y29f3 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a0 y29f3 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,258<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a1 y29f3 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,258<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f3 y29f2 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f4 y29f2 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60b y29f2 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,059<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60c y29f2 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,059<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w218 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition-r<span class=\"_ _0\"></span>elated liabilities: R<span class=\"_ _0\"></span>emunera<span class=\"_ _0\"></span>tion for post<span class=\"_ _0\"></span>-combination services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a2 y2895 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a3 y2895 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a4 y2895 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,227<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a5 y2895 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,227<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94a y2896 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a6 y2896 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a7 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,771<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a8 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,771<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x998 y2897 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x999 y2897 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99a y2897 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,485<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99b y2897 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,485<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99c y2898 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a9 y2898 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99e y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,830<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99f y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,830<span class=\"_ _2d2\"> </span></div></td></tr></table>T<span class=\"_ _3\"></span>ransf<span class=\"_ _0\"></span>ers<span class=\"_ _2d2\"> </span>During the period ther<span class=\"_ _3\"></span>e were no tr<span class=\"_ _0\"></span>ansf<span class=\"_ _0\"></span>ers between L<span class=\"_ _0\"></span>evels 1, 2 or 3.<span class=\"_ _2d2\"> </span>The f<span class=\"_ _0\"></span>ollowing table summarise<span class=\"_ _0\"></span>s the inputs and estimat<span class=\"_ _0\"></span>es used f<span class=\"_ _0\"></span>or items categ<span class=\"_ _0\"></span>orised in Lev<span class=\"_ _0\"></span>el 3 of the fair value hier<span class=\"_ _0\"></span>arch<span class=\"_ _0\"></span>y together with a qu<span class=\"_ _0\"></span>antitative sensitivity analysis. T<span class=\"_ _0\"></span>here ha<span class=\"_ _0\"></span>ve been no changes in valuation me<span class=\"_ _0\"></span>thodology during the y<span class=\"_ _0\"></span>ear<span class=\"_ _3\"></span>.<span class=\"_ _2d2\"> </span><table class=\"s w219 h20f\" id=\"_cb9ad45e-988d-4429-965b-a10344f73d86\"><tr><td></td><td class=\"t m1 x9aa h26 y2cc4 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td></td><td></td><td></td><td class=\"t m1 x9ab h2 y2cc5 ff2 fs1 fc2 sc0 ls0 ws0\">Change </td></tr><tr><td></td><td class=\"t m1 x8de h26 y2cc6 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td></td><td class=\"t m1 x7b0 h2f y2cc7 ff7 fs1 fc2 sc0 ls0 ws0\">Significant </td><td></td><td class=\"t m1 x9ac h2 y2cc8 ff2 fs1 fc2 sc0 ls0 ws0\">in fair </td></tr><tr><td></td><td class=\"t m1 x9ad h26 y2cc9 ff3 fs1 fc0 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>air value </td><td class=\"t m1 x9ae h2 y2cc9 ff2 fs1 fc2 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>aluation </td><td class=\"t m1 x9af h2 y2cca ff2 fs1 fc2 sc0 ls0 ws0\">unobservable </td><td class=\"t m1 x9b0 h2 y2cca ff2 fs1 fc2 sc0 ls0 ws0\">Sensitivity inputs </td><td class=\"t m1 x9b1 h2 y2ccb ff2 fs1 fc2 sc0 ls0 ws0\">value </td></tr><tr><td class=\"t m1 x272 h2 y2ccc ff2 fs1 fc2 sc0 ls0 ws0\">Asset class and valu<span class=\"_ _0\"></span>ation<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x8de h26 y2ccd ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x9b2 h2 y2ccd ff2 fs1 fc2 sc0 ls0 ws0\">technique<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x519 h2 y2cce ff2 fs1 fc2 sc0 ls0 ws0\">inputs<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x9b3 h2 y2cce ff2 fs1 fc2 sc0 ls0 ws0\">unobservable input<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2ccf ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2cd0 w63 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inve<span class=\"_ _0\"></span>stments at FVTPL<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b4 y2cd1 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b5 y2cd0 w21a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">The fair value is bas<span class=\"_ _0\"></span>ed on the closing NA<span class=\"_ _3\"></span>V of<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b6 y2cd0 w21b h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls66 wsa3\">N<span class=\"_ _4\"></span>AV<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b7 y2cd0 w21c h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">+/-5% on closin<span class=\"_ _0\"></span>g NA<span class=\"_ _3\"></span>V<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b8 y2cd0 w21d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">+/- 271<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m1 x6ae ha y2cd2 ff2 fs7 fc2 sc0 ls0 ws0\">underlyin<span class=\"_ _0\"></span>g investmen<span class=\"_ _0\"></span>ts<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x272 ha y2cd3 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition-r<span class=\"_ _0\"></span>elated liabilities: C<span class=\"_ _0\"></span>ontingent </td><td class=\"c n x9b9 y2cd4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,258<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9ba y2cd5 w21e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">The f<span class=\"_ _0\"></span>air value is a ratio o<span class=\"_ _0\"></span>f the closing NA<span class=\"_ _3\"></span>V of the<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b6 y2cd5 w21b h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls66 wsa3\">N<span class=\"_ _4\"></span>AV<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b7 y2cd5 w21c h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">+/-5% on closin<span class=\"_ _0\"></span>g NA<span class=\"_ _3\"></span>V<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bb y2cd5 w197 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">+/- 63<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 ha y2cd6 ff2 fs7 fc2 sc0 ls0 ws0\">considera<span class=\"_ _0\"></span>tion<span class=\"_ _2d2\"> </span></td><td></td><td class=\"t m1 x9bc ha y2cd6 ff2 fs7 fc2 sc0 ls0 ws0\">funds ac<span class=\"_ _0\"></span>quired to th<span class=\"_ _0\"></span>e NA<span class=\"_ _3\"></span>V on acquisition<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x272 ha y2cd7 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition-r<span class=\"_ _0\"></span>elated liabilities: R<span class=\"_ _0\"></span>emunera<span class=\"_ _0\"></span>tion </td><td class=\"t m1 x6fe h9 y2cd7 ff3 fs7 fc0 sc0 ls0 ws0\">4,227<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x272 ha y2cd8 ff2 fs7 fc2 sc0 ls0 ws0\">f<span class=\"_ _0\"></span>or post-combination servic<span class=\"_ _0\"></span>es<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2cd9 w21f h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Infras<span class=\"_ _0\"></span>tructur<span class=\"_ _0\"></span>e Capital<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bd y2cda w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,179<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9be y2cd9 w220 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">The fair value is th<span class=\"_ _0\"></span>e curren<span class=\"_ _0\"></span>t for<span class=\"_ _0\"></span>ecasted<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bf y2cd9 w221 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>orecast<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c0 y2cd9 w222 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Applied a sensitivity on the maximum</div></td><td class=\"t m1 x9c1 ha y2cdb ff2 fs7 fc2 sc0 ls0 ws0\">Max: +12,861<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m1 x9c2 ha y2cdc ff2 fs7 fc2 sc0 ls0 ws0\">managemen<span class=\"_ _0\"></span>t fees divided b<span class=\"_ _0\"></span>y the </td><td></td><td class=\"t m1 x9c3 ha y2cdc ff2 fs7 fc2 sc0 ls0 ws0\">and minimum paym<span class=\"_ _0\"></span>ent that could be made<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x9c4 ha y2cdc ff2 fs7 fc2 sc0 ls0 ws0\">Min: -4,179<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m1 x9c5 ha y2cdd ff2 fs7 fc2 sc0 ls0 ws0\">managemen<span class=\"_ _0\"></span>t fees r<span class=\"_ _0\"></span>equir<span class=\"_ _0\"></span>ed to achieve </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m1 x88f ha y2cde ff2 fs7 fc2 sc0 ls0 ws0\">the maximum earn-o<span class=\"_ _0\"></span>ut multiplied </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m1 x9c6 ha y2cdf ff2 fs7 fc2 sc0 ls0 ws0\">by the maxim<span class=\"_ _0\"></span>um earnout payable<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2ce0 w223 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">WHEB<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c7 y2ce0 w67 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">48<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c8 y2ce1 w224 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">The fair v<span class=\"_ _0\"></span>alue is based on a per<span class=\"_ _0\"></span>centage o<span class=\"_ _0\"></span>f the<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bf y2ce2 w221 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>orecast<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c0 y2ce2 w222 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Applied a sensitivity on the maximum</div></td><td class=\"t m1 x9c9 ha y2ce3 ff2 fs7 fc2 sc0 ls0 ws0\">Max: +321<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m1 x9ca ha y2ce4 ff2 fs7 fc2 sc0 ls0 ws0\">f<span class=\"_ _0\"></span>orecas<span class=\"_ _0\"></span>ted EBITDA c<span class=\"_ _0\"></span>ontribution </td><td></td><td class=\"t m1 x9c3 ha y2ce4 ff2 fs7 fc2 sc0 ls0 ws0\">and minimum paym<span class=\"_ _0\"></span>ent that could be made<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x9cb ha y2ce4 ff2 fs7 fc2 sc0 ls0 ws0\">Min: -48<span class=\"_ _2d2\"> </span></td></tr></table>Unr<span class=\"_ _0\"></span>ealised gains and lo<span class=\"_ _0\"></span>sses on inves<span class=\"_ _0\"></span>tments at FVTPL ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised in the statem<span class=\"_ _0\"></span>ent of compr<span class=\"_ _0\"></span>ehensive income as f<span class=\"_ _0\"></span>air value gains on inv<span class=\"_ _0\"></span>estments. Unr<span class=\"_ _3\"></span>ealised gains and losses on c<span class=\"_ _0\"></span>ontingent considera<span class=\"_ _0\"></span>tion are r<span class=\"_ _0\"></span>ecognised in the s<span class=\"_ _0\"></span>tatement o<span class=\"_ _0\"></span>f compreh<span class=\"_ _0\"></span>ensive income as fair valu<span class=\"_ _0\"></span>e gains on contingen<span class=\"_ _0\"></span>t consideration (incl. financ<span class=\"_ _0\"></span>e expense). F<span class=\"_ _0\"></span>air value gains and lo<span class=\"_ _0\"></span>sses on rem<span class=\"_ _0\"></span>uneration f<span class=\"_ _0\"></span>or post-combina<span class=\"_ _0\"></span>tion services ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised over the v<span class=\"_ _0\"></span>esting period as staff co<span class=\"_ _0\"></span>sts \u2013 acquisitions.<span class=\"_ _2d2\"> </span>The r<span class=\"_ _0\"></span>econciliation o<span class=\"_ _0\"></span>f opening to closing balanc<span class=\"_ _0\"></span>es, significant unobservable inpu<span class=\"_ _0\"></span>ts and sensitivities ar<span class=\"_ _0\"></span>e disclosed in the f<span class=\"_ _0\"></span>ollowing not<span class=\"_ _0\"></span>es: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Investments a<span class=\"_ _0\"></span>t FVTPL \u2013 note 15</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Acquisition-rela<span class=\"_ _0\"></span>ted liabilities: Conting<span class=\"_ _0\"></span>ent consideration \u2013 n<span class=\"_ _0\"></span>ote 23</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Acquisition-rela<span class=\"_ _0\"></span>ted liabilities: Remun<span class=\"_ _0\"></span>eration f<span class=\"_ _0\"></span>or post-combination s<span class=\"_ _0\"></span>ervices \u2013 note 23</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-525": {
   "value": "15. Inv<span class=\"_ _0\"></span>estments at FVTPL<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Inve<span class=\"_ _0\"></span>stments at FVTPL ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised initially at fair valu<span class=\"_ _0\"></span>e, which is normally the transac<span class=\"_ _0\"></span>tion price. Subsequent t<span class=\"_ _0\"></span>o initial reco<span class=\"_ _0\"></span>gnition, investmen<span class=\"_ _0\"></span>ts at FVTPL are me<span class=\"_ _0\"></span>asured at fair valu<span class=\"_ _0\"></span>e with changes r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _0\"></span>e income.<span class=\"_ _2d2\"> </span>Inve<span class=\"_ _0\"></span>stments at FVTPL ar<span class=\"_ _0\"></span>e the Gr<span class=\"_ _0\"></span>oup\u2019s co-inve<span class=\"_ _0\"></span>stment into Limit<span class=\"_ _0\"></span>ed Partnership f<span class=\"_ _0\"></span>unds and V<span class=\"_ _0\"></span>CT inve<span class=\"_ _0\"></span>stments managed b<span class=\"_ _0\"></span>y the Group. F<span class=\"_ _3\"></span>air value is calculat<span class=\"_ _0\"></span>ed as the Gr<span class=\"_ _0\"></span>oup\u2019s share of NA<span class=\"_ _3\"></span>V<span class=\"_ _3\"></span>s of thes<span class=\"_ _0\"></span>e funds and inve<span class=\"_ _0\"></span>stments. These NA<span class=\"_ _3\"></span>V<span class=\"_ _3\"></span>s ar<span class=\"_ _0\"></span>e subject to the Gr<span class=\"_ _3\"></span>oup\u2019s fund V<span class=\"_ _3\"></span>aluations P<span class=\"_ _0\"></span>olicy which sets out ac<span class=\"_ _0\"></span>ceptable methodologies tha<span class=\"_ _0\"></span>t may be applied in valuing a fund\u2019s inv<span class=\"_ _0\"></span>estments. Each quart<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>, each Inves<span class=\"_ _0\"></span>tment Manager values th<span class=\"_ _0\"></span>eir investmen<span class=\"_ _0\"></span>ts in accor<span class=\"_ _3\"></span>dance with the guidelines o<span class=\"_ _0\"></span>f this policy, typic<span class=\"_ _0\"></span>ally the International Priva<span class=\"_ _0\"></span>te Equity and V<span class=\"_ _3\"></span>entur<span class=\"_ _0\"></span>e Capital (\u201cIPEV\u201d) V<span class=\"_ _3\"></span>aluation Guidelines (Decemb<span class=\"_ _0\"></span>er 2022) developed by the British V<span class=\"_ _3\"></span>entur<span class=\"_ _0\"></span>e Capital Association and o<span class=\"_ _0\"></span>ther org<span class=\"_ _0\"></span>anisations. These valua<span class=\"_ _0\"></span>tions are then appr<span class=\"_ _0\"></span>oved by th<span class=\"_ _0\"></span>e Group\u2019s v<span class=\"_ _0\"></span>aluation committ<span class=\"_ _0\"></span>ee and wher<span class=\"_ _0\"></span>e relevan<span class=\"_ _0\"></span>t are also appr<span class=\"_ _3\"></span>oved by<span class=\"_ gs8\"> </span>the independen<span class=\"_ _0\"></span>t Board<span class=\"_ _0\"></span>s of each fund.<span class=\"_ _2d2\"> </span>While valua<span class=\"_ _0\"></span>tions of inves<span class=\"_ _0\"></span>tments ar<span class=\"_ _0\"></span>e based on assumptions that the Gr<span class=\"_ _3\"></span>oup consider are r<span class=\"_ _0\"></span>easonable under the cir<span class=\"_ _0\"></span>cumstances, the a<span class=\"_ _0\"></span>ctual r<span class=\"_ _0\"></span>ealised gains and losse<span class=\"_ _0\"></span>s will depend on, amongs<span class=\"_ _0\"></span>t other fact<span class=\"_ _0\"></span>ors, futur<span class=\"_ _3\"></span>e operating r<span class=\"_ _0\"></span>esults, the valu<span class=\"_ _0\"></span>e of the assets and mark<span class=\"_ _0\"></span>et conditions at the tim<span class=\"_ _0\"></span>e of disposal, any r<span class=\"_ _0\"></span>elated tr<span class=\"_ _0\"></span>ansaction costs an<span class=\"_ _0\"></span>d the timing and manner of sale, all o<span class=\"_ _0\"></span>f which may ultimat<span class=\"_ _0\"></span>ely differ significan<span class=\"_ _0\"></span>tly from the assumptions on<span class=\"_ gs8\"> </span>which the valuations w<span class=\"_ _0\"></span>ere bas<span class=\"_ _0\"></span>ed. Further detail<span class=\"_ _0\"></span>s on the movemen<span class=\"_ _0\"></span>ts in the year and<span class=\"_ gs8\"> </span>a<span class=\"_ gs8\"> </span>sensitivity analysis ar<span class=\"_ _0\"></span>e set ou<span class=\"_ _0\"></span>t below.<span class=\"_ _2d2\"> </span><table class=\"s w1bc h1f4\" id=\"_65618b0c-fab7-4666-8406-b4700a2b624c\"><tr><td></td><td class=\"t m1 x2af h26 y2b83 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2b84 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2b85 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2b86 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2b87 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2b88 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2a24 wdb h1b9\"><div class=\"t m1 x24f ha y286e ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x729 y2a25 w4d h1b8\"><div class=\"t m1 x24f ha y286c ff3 fs7 fc0 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72a y2a24 w4d h1b9\"><div class=\"t m1 x24f ha y286e ff2 fs7 fc2 sc0 ls0 ws0\">3,967<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w17a h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72b y29b4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,266<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72c y29b5 w44 h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">869<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298b w1bd h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>air value mov<span class=\"_ _0\"></span>ements<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ab y298a w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">75<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72d y298b w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">278<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a46 w1be h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Sales pr<span class=\"_ _0\"></span>oceeds<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72e y298d w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(647)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72f y298d w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(388)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wde h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x730 y2897 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x731 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td></tr></table>The NA<span class=\"_ _3\"></span>V of the<span class=\"_ _0\"></span>se funds or inv<span class=\"_ _0\"></span>estments r<span class=\"_ _0\"></span>epres<span class=\"_ _0\"></span>ent the fair value at the en<span class=\"_ _0\"></span>d of the r<span class=\"_ _0\"></span>eporting period and as such a r<span class=\"_ _0\"></span>ange of unob<span class=\"_ _0\"></span>servable inputs is not r<span class=\"_ _3\"></span>eported. If the NA<span class=\"_ _3\"></span>V of those f<span class=\"_ _0\"></span>unds changed b<span class=\"_ _0\"></span>y +/- 5%, then the valuation o<span class=\"_ _0\"></span>f the investmen<span class=\"_ _0\"></span>ts would change b<span class=\"_ _0\"></span>y +/- \u00a3271,000 (2024:<span class=\"_ gs8\"> </span>+/- \u00a3236,000).<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "15. Inv<span class=\"_ _0\"></span>estments at FVTPL<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Inve<span class=\"_ _0\"></span>stments at FVTPL ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised initially at fair valu<span class=\"_ _0\"></span>e, which is normally the transac<span class=\"_ _0\"></span>tion price. Subsequent t<span class=\"_ _0\"></span>o initial reco<span class=\"_ _0\"></span>gnition, investmen<span class=\"_ _0\"></span>ts at FVTPL are me<span class=\"_ _0\"></span>asured at fair valu<span class=\"_ _0\"></span>e with changes r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _0\"></span>e income.<span class=\"_ _2d2\"> </span>Inve<span class=\"_ _0\"></span>stments at FVTPL ar<span class=\"_ _0\"></span>e the Gr<span class=\"_ _0\"></span>oup\u2019s co-inve<span class=\"_ _0\"></span>stment into Limit<span class=\"_ _0\"></span>ed Partnership f<span class=\"_ _0\"></span>unds and V<span class=\"_ _0\"></span>CT inve<span class=\"_ _0\"></span>stments managed b<span class=\"_ _0\"></span>y the Group. F<span class=\"_ _3\"></span>air value is calculat<span class=\"_ _0\"></span>ed as the Gr<span class=\"_ _0\"></span>oup\u2019s share of NA<span class=\"_ _3\"></span>V<span class=\"_ _3\"></span>s of thes<span class=\"_ _0\"></span>e funds and inve<span class=\"_ _0\"></span>stments. These NA<span class=\"_ _3\"></span>V<span class=\"_ _3\"></span>s ar<span class=\"_ _0\"></span>e subject to the Gr<span class=\"_ _3\"></span>oup\u2019s fund V<span class=\"_ _3\"></span>aluations P<span class=\"_ _0\"></span>olicy which sets out ac<span class=\"_ _0\"></span>ceptable methodologies tha<span class=\"_ _0\"></span>t may be applied in valuing a fund\u2019s inv<span class=\"_ _0\"></span>estments. Each quart<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>, each Inves<span class=\"_ _0\"></span>tment Manager values th<span class=\"_ _0\"></span>eir investmen<span class=\"_ _0\"></span>ts in accor<span class=\"_ _3\"></span>dance with the guidelines o<span class=\"_ _0\"></span>f this policy, typic<span class=\"_ _0\"></span>ally the International Priva<span class=\"_ _0\"></span>te Equity and V<span class=\"_ _3\"></span>entur<span class=\"_ _0\"></span>e Capital (\u201cIPEV\u201d) V<span class=\"_ _3\"></span>aluation Guidelines (Decemb<span class=\"_ _0\"></span>er 2022) developed by the British V<span class=\"_ _3\"></span>entur<span class=\"_ _0\"></span>e Capital Association and o<span class=\"_ _0\"></span>ther org<span class=\"_ _0\"></span>anisations. These valua<span class=\"_ _0\"></span>tions are then appr<span class=\"_ _0\"></span>oved by th<span class=\"_ _0\"></span>e Group\u2019s v<span class=\"_ _0\"></span>aluation committ<span class=\"_ _0\"></span>ee and wher<span class=\"_ _0\"></span>e relevan<span class=\"_ _0\"></span>t are also appr<span class=\"_ _3\"></span>oved by<span class=\"_ gs8\"> </span>the independen<span class=\"_ _0\"></span>t Board<span class=\"_ _0\"></span>s of each fund.<span class=\"_ _2d2\"> </span>While valua<span class=\"_ _0\"></span>tions of inves<span class=\"_ _0\"></span>tments ar<span class=\"_ _0\"></span>e based on assumptions that the Gr<span class=\"_ _3\"></span>oup consider are r<span class=\"_ _0\"></span>easonable under the cir<span class=\"_ _0\"></span>cumstances, the a<span class=\"_ _0\"></span>ctual r<span class=\"_ _0\"></span>ealised gains and losse<span class=\"_ _0\"></span>s will depend on, amongs<span class=\"_ _0\"></span>t other fact<span class=\"_ _0\"></span>ors, futur<span class=\"_ _3\"></span>e operating r<span class=\"_ _0\"></span>esults, the valu<span class=\"_ _0\"></span>e of the assets and mark<span class=\"_ _0\"></span>et conditions at the tim<span class=\"_ _0\"></span>e of disposal, any r<span class=\"_ _0\"></span>elated tr<span class=\"_ _0\"></span>ansaction costs an<span class=\"_ _0\"></span>d the timing and manner of sale, all o<span class=\"_ _0\"></span>f which may ultimat<span class=\"_ _0\"></span>ely differ significan<span class=\"_ _0\"></span>tly from the assumptions on<span class=\"_ gs8\"> </span>which the valuations w<span class=\"_ _0\"></span>ere bas<span class=\"_ _0\"></span>ed. Further detail<span class=\"_ _0\"></span>s on the movemen<span class=\"_ _0\"></span>ts in the year and<span class=\"_ gs8\"> </span>a<span class=\"_ gs8\"> </span>sensitivity analysis ar<span class=\"_ _0\"></span>e set ou<span class=\"_ _0\"></span>t below.<span class=\"_ _2d2\"> </span><table class=\"s w1bc h1f4\" id=\"_65618b0c-fab7-4666-8406-b4700a2b624c\"><tr><td></td><td class=\"t m1 x2af h26 y2b83 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2b84 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2b85 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2b86 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2b87 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2b88 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2a24 wdb h1b9\"><div class=\"t m1 x24f ha y286e ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x729 y2a25 w4d h1b8\"><div class=\"t m1 x24f ha y286c ff3 fs7 fc0 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72a y2a24 w4d h1b9\"><div class=\"t m1 x24f ha y286e ff2 fs7 fc2 sc0 ls0 ws0\">3,967<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w17a h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72b y29b4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,266<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72c y29b5 w44 h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">869<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298b w1bd h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>air value mov<span class=\"_ _0\"></span>ements<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ab y298a w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">75<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72d y298b w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">278<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a46 w1be h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Sales pr<span class=\"_ _0\"></span>oceeds<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72e y298d w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(647)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72f y298d w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(388)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wde h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x730 y2897 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x731 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td></tr></table>The NA<span class=\"_ _3\"></span>V of the<span class=\"_ _0\"></span>se funds or inv<span class=\"_ _0\"></span>estments r<span class=\"_ _0\"></span>epres<span class=\"_ _0\"></span>ent the fair value at the en<span class=\"_ _0\"></span>d of the r<span class=\"_ _0\"></span>eporting period and as such a r<span class=\"_ _0\"></span>ange of unob<span class=\"_ _0\"></span>servable inputs is not r<span class=\"_ _3\"></span>eported. If the NA<span class=\"_ _3\"></span>V of those f<span class=\"_ _0\"></span>unds changed b<span class=\"_ _0\"></span>y +/- 5%, then the valuation o<span class=\"_ _0\"></span>f the investmen<span class=\"_ _0\"></span>ts would change b<span class=\"_ _0\"></span>y +/- \u00a3271,000 (2024:<span class=\"_ gs8\"> </span>+/- \u00a3236,000).<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "15. Inv<span class=\"_ _0\"></span>estments at FVTPL<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Inve<span class=\"_ _0\"></span>stments at FVTPL ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised initially at fair valu<span class=\"_ _0\"></span>e, which is normally the transac<span class=\"_ _0\"></span>tion price. Subsequent t<span class=\"_ _0\"></span>o initial reco<span class=\"_ _0\"></span>gnition, investmen<span class=\"_ _0\"></span>ts at FVTPL are me<span class=\"_ _0\"></span>asured at fair valu<span class=\"_ _0\"></span>e with changes r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _0\"></span>e income.<span class=\"_ _2d2\"> </span>Inve<span class=\"_ _0\"></span>stments at FVTPL ar<span class=\"_ _0\"></span>e the Gr<span class=\"_ _0\"></span>oup\u2019s co-inve<span class=\"_ _0\"></span>stment into Limit<span class=\"_ _0\"></span>ed Partnership f<span class=\"_ _0\"></span>unds and V<span class=\"_ _0\"></span>CT inve<span class=\"_ _0\"></span>stments managed b<span class=\"_ _0\"></span>y the Group. F<span class=\"_ _3\"></span>air value is calculat<span class=\"_ _0\"></span>ed as the Gr<span class=\"_ _0\"></span>oup\u2019s share of NA<span class=\"_ _3\"></span>V<span class=\"_ _3\"></span>s of thes<span class=\"_ _0\"></span>e funds and inve<span class=\"_ _0\"></span>stments. These NA<span class=\"_ _3\"></span>V<span class=\"_ _3\"></span>s ar<span class=\"_ _0\"></span>e subject to the Gr<span class=\"_ _3\"></span>oup\u2019s fund V<span class=\"_ _3\"></span>aluations P<span class=\"_ _0\"></span>olicy which sets out ac<span class=\"_ _0\"></span>ceptable methodologies tha<span class=\"_ _0\"></span>t may be applied in valuing a fund\u2019s inv<span class=\"_ _0\"></span>estments. Each quart<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>, each Inves<span class=\"_ _0\"></span>tment Manager values th<span class=\"_ _0\"></span>eir investmen<span class=\"_ _0\"></span>ts in accor<span class=\"_ _3\"></span>dance with the guidelines o<span class=\"_ _0\"></span>f this policy, typic<span class=\"_ _0\"></span>ally the International Priva<span class=\"_ _0\"></span>te Equity and V<span class=\"_ _3\"></span>entur<span class=\"_ _0\"></span>e Capital (\u201cIPEV\u201d) V<span class=\"_ _3\"></span>aluation Guidelines (Decemb<span class=\"_ _0\"></span>er 2022) developed by the British V<span class=\"_ _3\"></span>entur<span class=\"_ _0\"></span>e Capital Association and o<span class=\"_ _0\"></span>ther org<span class=\"_ _0\"></span>anisations. These valua<span class=\"_ _0\"></span>tions are then appr<span class=\"_ _0\"></span>oved by th<span class=\"_ _0\"></span>e Group\u2019s v<span class=\"_ _0\"></span>aluation committ<span class=\"_ _0\"></span>ee and wher<span class=\"_ _0\"></span>e relevan<span class=\"_ _0\"></span>t are also appr<span class=\"_ _3\"></span>oved by<span class=\"_ gs8\"> </span>the independen<span class=\"_ _0\"></span>t Board<span class=\"_ _0\"></span>s of each fund.<span class=\"_ _2d2\"> </span>While valua<span class=\"_ _0\"></span>tions of inves<span class=\"_ _0\"></span>tments ar<span class=\"_ _0\"></span>e based on assumptions that the Gr<span class=\"_ _3\"></span>oup consider are r<span class=\"_ _0\"></span>easonable under the cir<span class=\"_ _0\"></span>cumstances, the a<span class=\"_ _0\"></span>ctual r<span class=\"_ _0\"></span>ealised gains and losse<span class=\"_ _0\"></span>s will depend on, amongs<span class=\"_ _0\"></span>t other fact<span class=\"_ _0\"></span>ors, futur<span class=\"_ _3\"></span>e operating r<span class=\"_ _0\"></span>esults, the valu<span class=\"_ _0\"></span>e of the assets and mark<span class=\"_ _0\"></span>et conditions at the tim<span class=\"_ _0\"></span>e of disposal, any r<span class=\"_ _0\"></span>elated tr<span class=\"_ _0\"></span>ansaction costs an<span class=\"_ _0\"></span>d the timing and manner of sale, all o<span class=\"_ _0\"></span>f which may ultimat<span class=\"_ _0\"></span>ely differ significan<span class=\"_ _0\"></span>tly from the assumptions on<span class=\"_ gs8\"> </span>which the valuations w<span class=\"_ _0\"></span>ere bas<span class=\"_ _0\"></span>ed. Further detail<span class=\"_ _0\"></span>s on the movemen<span class=\"_ _0\"></span>ts in the year and<span class=\"_ gs8\"> </span>a<span class=\"_ gs8\"> </span>sensitivity analysis ar<span class=\"_ _0\"></span>e set ou<span class=\"_ _0\"></span>t below.<span class=\"_ _2d2\"> </span><div class=\"gs1a1\"><table class=\"s w1bc h1f4\" id=\"_65618b0c-fab7-4666-8406-b4700a2b624c\"><tr><td></td><td class=\"t m1 x2af h26 y2b83 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2b84 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2b85 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2b86 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2b87 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2b88 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2a24 wdb h1b9\"><div class=\"t m1 x24f ha y286e ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x729 y2a25 w4d h1b8\"><div class=\"t m1 x24f ha y286c ff3 fs7 fc0 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72a y2a24 w4d h1b9\"><div class=\"t m1 x24f ha y286e ff2 fs7 fc2 sc0 ls0 ws0\">3,967<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w17a h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72b y29b4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,266<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72c y29b5 w44 h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">869<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298b w1bd h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>air value mov<span class=\"_ _0\"></span>ements<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ab y298a w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">75<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72d y298b w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">278<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a46 w1be h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Sales pr<span class=\"_ _0\"></span>oceeds<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72e y298d w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(647)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72f y298d w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(388)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wde h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x730 y2897 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x731 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs2a2\">The NA<span class=\"_ _3\"></span>V of the<span class=\"_ _0\"></span>se funds or inv<span class=\"_ _0\"></span>estments r<span class=\"_ _0\"></span>epres<span class=\"_ _0\"></span>ent the fair value at the en<span class=\"_ _0\"></span>d of the r<span class=\"_ _0\"></span>eporting </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2a3\">period and as such a r<span class=\"_ _0\"></span>ange of unob<span class=\"_ _0\"></span>servable inputs is not r<span class=\"_ _3\"></span>eported. If the NA<span class=\"_ _3\"></span>V of those f<span class=\"_ _0\"></span>unds </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs2a4\">changed b<span class=\"_ _0\"></span>y +/- 5%, then the valuation o<span class=\"_ _0\"></span>f the investmen<span class=\"_ _0\"></span>ts would change b<span class=\"_ _0\"></span>y +/- \u00a3271,000 </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2a5\">(2024:<span class=\"_ gs8\"> </span>+/- \u00a3236,000).<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>Inve<span class=\"_ _0\"></span>stments at FVTPL ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised initially at fair valu<span class=\"_ _0\"></span>e, which is normally the transac<span class=\"_ _0\"></span>tion price. Subsequent t<span class=\"_ _0\"></span>o initial reco<span class=\"_ _0\"></span>gnition, investmen<span class=\"_ _0\"></span>ts at FVTPL are me<span class=\"_ _0\"></span>asured at fair valu<span class=\"_ _0\"></span>e with changes r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _0\"></span>e income.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-533": {
   "value": "18. T<span class=\"_ _3\"></span>rade and o<span class=\"_ _0\"></span>ther receivables<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de and other r<span class=\"_ _0\"></span>eceivables ar<span class=\"_ _0\"></span>e re<span class=\"_ _0\"></span>cognised initially at trans<span class=\"_ _0\"></span>action price less at<span class=\"_ _0\"></span>tributable transac<span class=\"_ _0\"></span>tion costs. Subsequ<span class=\"_ _0\"></span>ent to initial r<span class=\"_ _0\"></span>ecognition they ar<span class=\"_ _0\"></span>e measur<span class=\"_ _0\"></span>ed at amortised co<span class=\"_ _0\"></span>st using the e<span class=\"_ _0\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est method, le<span class=\"_ _0\"></span>ss any impairment losses. F<span class=\"_ _0\"></span>or trade r<span class=\"_ _3\"></span>eceivables this is becaus<span class=\"_ _0\"></span>e they meet the criteria s<span class=\"_ _0\"></span>et out under IFRS 9, bein<span class=\"_ _0\"></span>g assets held within a business model that giv<span class=\"_ _0\"></span>e rise to contr<span class=\"_ _0\"></span>actual cash flow<span class=\"_ _0\"></span>s and are solely pa<span class=\"_ _0\"></span>yments of principal and inter<span class=\"_ _3\"></span>est (\u201cSPPI\u201d). If the arrangem<span class=\"_ _0\"></span>ent constitut<span class=\"_ _0\"></span>es a financing transaction, f<span class=\"_ _3\"></span>or example if payment is de<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed beyon<span class=\"_ _0\"></span>d normal business terms, then it is me<span class=\"_ _0\"></span>asured a<span class=\"_ _0\"></span>t the pres<span class=\"_ _0\"></span>ent value o<span class=\"_ _0\"></span>f futur<span class=\"_ _0\"></span>e payments discoun<span class=\"_ _0\"></span>ted at a mark<span class=\"_ _0\"></span>et rat<span class=\"_ _0\"></span>e of inter<span class=\"_ _0\"></span>est f<span class=\"_ _0\"></span>or a similar debt instrument.<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>or trade r<span class=\"_ _0\"></span>eceivables, the Gr<span class=\"_ _0\"></span>oup applies a simplified appr<span class=\"_ _0\"></span>oach in calculatin<span class=\"_ _0\"></span>g ECLs. Ther<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ore, the G<span class=\"_ _0\"></span>roup does no<span class=\"_ _0\"></span>t track chang<span class=\"_ _0\"></span>es in credit risk, b<span class=\"_ _0\"></span>ut instead r<span class=\"_ _0\"></span>ecognises a lo<span class=\"_ _0\"></span>ss allowanc<span class=\"_ _0\"></span>e based on lif<span class=\"_ _0\"></span>etime ECLs at each r<span class=\"_ _3\"></span>eporting date. The G<span class=\"_ _0\"></span>roup has e<span class=\"_ _0\"></span>stablished a pr<span class=\"_ _0\"></span>ovision matrix that is bas<span class=\"_ _0\"></span>ed on its historical cr<span class=\"_ _0\"></span>edit loss experience, adju<span class=\"_ _0\"></span>sted f<span class=\"_ _0\"></span>or f<span class=\"_ _0\"></span>orward-lookin<span class=\"_ _0\"></span>g factor<span class=\"_ _0\"></span>s specific to the debt<span class=\"_ _0\"></span>ors and the economic en<span class=\"_ _0\"></span>vironmen<span class=\"_ _0\"></span>t.<span class=\"_ _2d2\"> </span>When a <span class=\"_ _0\"></span>trade r<span class=\"_ _3\"></span>eceivable is cr<span class=\"_ _0\"></span>edit impair<span class=\"_ _0\"></span>ed, it is <span class=\"_ _0\"></span>written o<span class=\"_ _0\"></span>ff agains<span class=\"_ _0\"></span>t trade r<span class=\"_ _3\"></span>eceivables and <span class=\"_ _0\"></span>the<span class=\"_ _2\"></span> amount <span class=\"_ _0\"></span>of the lo<span class=\"_ _0\"></span>ss is r<span class=\"_ _0\"></span>ecognised in <span class=\"_ _0\"></span>the stat<span class=\"_ _0\"></span>ement of <span class=\"_ _0\"></span>comprehensiv<span class=\"_ _0\"></span>e income. <span class=\"_ _0\"></span>Subsequent r<span class=\"_ _0\"></span>ecoveries <span class=\"_ _0\"></span>of am<span class=\"_ _0\"></span>ounts pr<span class=\"_ _0\"></span>eviously <span class=\"_ _0\"></span>written <span class=\"_ _0\"></span>off ar<span class=\"_ _0\"></span>e cr<span class=\"_ _0\"></span>edited <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>statement <span class=\"_ _0\"></span>of c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span> income. <span class=\"_ _0\"></span>In line with the <span class=\"_ _0\"></span>Gro<span class=\"_ _0\"></span>up\u2019s historical e<span class=\"_ _0\"></span>xperience, and a<span class=\"_ _0\"></span>fter c<span class=\"_ _0\"></span>onsideration o<span class=\"_ _0\"></span>f curr<span class=\"_ _0\"></span>ent cr<span class=\"_ _0\"></span>edit exposur<span class=\"_ _3\"></span>es, the Gr<span class=\"_ _0\"></span>oup does <span class=\"_ _0\"></span>not expe<span class=\"_ _0\"></span>ct to inc<span class=\"_ _0\"></span>ur any significant <span class=\"_ _0\"></span>credit <span class=\"_ _0\"></span>losses and <span class=\"_ _0\"></span>has<span class=\"_ _2\"></span> not <span class=\"_ _0\"></span>reco<span class=\"_ _0\"></span>gnised any e<span class=\"_ _0\"></span>xpected cr<span class=\"_ _0\"></span>edit loss<span class=\"_ _0\"></span>es (\u201cECLs\u201d) in <span class=\"_ _0\"></span>the curr<span class=\"_ _0\"></span>ent or pr<span class=\"_ _0\"></span>evious <span class=\"_ _0\"></span>period. The Gr<span class=\"_ _0\"></span>oup incurr<span class=\"_ _0\"></span>ed a b<span class=\"_ _0\"></span>ad debt <span class=\"_ _0\"></span>expense o<span class=\"_ _0\"></span>f \u00a3419,000 (2024: \u00a3nil).<span class=\"_ _2d2\"> </span><table class=\"s w1c3 h1e5\" id=\"_be439dbb-d65d-49dc-8cd2-54fe5c1d29f5\"><tr><td></td><td class=\"t m1 x2af h26 y2b95 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2b96 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2b97 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2b98 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2b99 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2b9a ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2b9b w1c4 h1b9\"><div class=\"t m1 x24f ha y286e ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de receiv<span class=\"_ _0\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x737 y2b9c w47 h1b8\"><div class=\"t m1 x24f ha y286c ff3 fs7 fc0 sc0 ls0 ws0\">26,608<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x738 y2b9b w48 h1b9\"><div class=\"t m1 x24f ha y286e ff2 fs7 fc2 sc0 ls0 ws0\">17,808<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29dd w1c5 h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other r<span class=\"_ _0\"></span>eceivables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x739 y299d w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">7,347<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73a y29dd w4d h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">6,010<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ad8 w1c6 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Pr<span class=\"_ _0\"></span>epayments<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x730 y2883 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,523<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x731 y2ad8 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,850<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y297a w1c7 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">S<span class=\"_ _0\"></span>taff advance<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73b y297a w44 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">400<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73c y297b we2 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1,060<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4b8 y2886 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">38,878<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b9 y2b1b w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">28,728<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2b9d ff3 fs7 fc0 sc0 ls0 ws0\">Less non-curr<span class=\"_ _0\"></span>ent assets:<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y288c w1c4 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de receiv<span class=\"_ _0\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73d y288a w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,239<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73e y288c w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">822<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2982 w1c7 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">S<span class=\"_ _0\"></span>taff advance<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73b y2982 w44 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73f y2a39 w44 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">420<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x424 y29a6 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,339<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y29a5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,242<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2b9e ff3 fs7 fc0 sc0 ls0 ws0\">Current asse<span class=\"_ _0\"></span>ts:<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y29a9 w1c4 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de receiv<span class=\"_ _0\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x737 y2891 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">25,369<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x738 y29a9 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">16,986<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w1c5 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other r<span class=\"_ _0\"></span>eceivables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x739 y29b4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">7,347<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73a y29b5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">6,010<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298b w1c6 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Pr<span class=\"_ _0\"></span>epayments<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x730 y298a w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,523<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x731 y298b w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,850<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29eb w1c7 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">S<span class=\"_ _0\"></span>taff advance<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73b y29eb w44 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">300<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73f y29ea w44 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">640<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4b8 y2897 w47 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">37,539<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b9 y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">27,486<span class=\"_ _2d2\"> </span></div></td></tr></table>The Gr<span class=\"_ _0\"></span>oup consider that th<span class=\"_ _0\"></span>e carrying value of tr<span class=\"_ _0\"></span>ade rec<span class=\"_ _0\"></span>eivables, other r<span class=\"_ _0\"></span>eceivables and s<span class=\"_ _0\"></span>taff advanc<span class=\"_ _0\"></span>es appro<span class=\"_ _0\"></span>ximates t<span class=\"_ _0\"></span>o their fair value. S<span class=\"_ _0\"></span>taff advance<span class=\"_ _0\"></span>s have been made in or<span class=\"_ _3\"></span>der to re<span class=\"_ _0\"></span>tain ke<span class=\"_ _0\"></span>y staff and ar<span class=\"_ _0\"></span>e expensed ov<span class=\"_ _0\"></span>er five year<span class=\"_ _0\"></span>s in line with the contrac<span class=\"_ _0\"></span>tual terms of th<span class=\"_ _0\"></span>e advances but ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>epayable if the r<span class=\"_ _0\"></span>elevant individual le<span class=\"_ _0\"></span>aves the Gr<span class=\"_ _3\"></span>oup.<span class=\"_ _2d2\"> </span>Amortised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d2\"> </span>The amortised c<span class=\"_ _0\"></span>ost of a financial asse<span class=\"_ _0\"></span>t is the amount at which the financial asse<span class=\"_ _0\"></span>t is measur<span class=\"_ _3\"></span>ed at initial rec<span class=\"_ _0\"></span>ognition, minus principal r<span class=\"_ _0\"></span>epayments, plus or minu<span class=\"_ _0\"></span>s the cumulative amortisation usin<span class=\"_ _0\"></span>g the eff<span class=\"_ _0\"></span>ective inter<span class=\"_ _3\"></span>est method of an<span class=\"_ _0\"></span>y differ<span class=\"_ _3\"></span>ence between the initial amount r<span class=\"_ _0\"></span>ecognised an<span class=\"_ _0\"></span>d the maturity amount, minu<span class=\"_ _0\"></span>s any red<span class=\"_ _0\"></span>uction for impairm<span class=\"_ _0\"></span>ent. Der<span class=\"_ _0\"></span>ecognition<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup der<span class=\"_ _0\"></span>ecognises a financial asse<span class=\"_ _0\"></span>t when the contra<span class=\"_ _0\"></span>ctual rights t<span class=\"_ _0\"></span>o the cash flows fr<span class=\"_ _0\"></span>om the asset expir<span class=\"_ _0\"></span>e, or it transf<span class=\"_ _0\"></span>ers the righ<span class=\"_ _0\"></span>ts to r<span class=\"_ _0\"></span>eceive the con<span class=\"_ _0\"></span>tractual cash flo<span class=\"_ _0\"></span>ws in a transac<span class=\"_ _0\"></span>tion in which substantially all o<span class=\"_ _0\"></span>f the risks and r<span class=\"_ _0\"></span>eward<span class=\"_ _0\"></span>s of owner<span class=\"_ _0\"></span>ship of the financial asset ar<span class=\"_ _3\"></span>e transf<span class=\"_ _0\"></span>erred or in which the G<span class=\"_ _0\"></span>roup neith<span class=\"_ _0\"></span>er transf<span class=\"_ _0\"></span>ers nor r<span class=\"_ _0\"></span>etains substan<span class=\"_ _0\"></span>tially all of the risks and r<span class=\"_ _0\"></span>ewar<span class=\"_ _0\"></span>ds of o<span class=\"_ _0\"></span>wnership and does no<span class=\"_ _0\"></span>t re<span class=\"_ _0\"></span>tain contr<span class=\"_ _0\"></span>ol of the financial asset. O<span class=\"_ _0\"></span>n derecognition o<span class=\"_ _0\"></span>f a financial asset, the diff<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ence between the carryin<span class=\"_ _0\"></span>g amount o<span class=\"_ _0\"></span>f the asset (or the carrying amo<span class=\"_ _0\"></span>unt allocated to th<span class=\"_ _0\"></span>e portion of the asset tha<span class=\"_ _0\"></span>t is der<span class=\"_ _0\"></span>ecognised) and the c<span class=\"_ _0\"></span>onsideration r<span class=\"_ _0\"></span>eceived (includin<span class=\"_ _0\"></span>g any new asset ob<span class=\"_ _0\"></span>tained less any new liability assumed<span class=\"_ _0\"></span>) is reco<span class=\"_ _0\"></span>gnised in the statemen<span class=\"_ _0\"></span>t of compr<span class=\"_ _0\"></span>ehensive income.<span class=\"_ _2d2\"> </span>Any int<span class=\"_ _0\"></span>eres<span class=\"_ _0\"></span>t in such transf<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed financial assets that is cr<span class=\"_ _3\"></span>eated or r<span class=\"_ _0\"></span>etained by the G<span class=\"_ _0\"></span>roup is<span class=\"_ gs8\"> </span>r<span class=\"_ _0\"></span>ecognised as a separ<span class=\"_ _0\"></span>ate asset or liability. Pr<span class=\"_ _0\"></span>epayments arise wher<span class=\"_ _3\"></span>e the Group pa<span class=\"_ _0\"></span>ys cash in advanc<span class=\"_ _0\"></span>e for service<span class=\"_ _0\"></span>s. As the service is pr<span class=\"_ _0\"></span>ovided, the pr<span class=\"_ _0\"></span>epayment is r<span class=\"_ _0\"></span>educed, and the oper<span class=\"_ _0\"></span>ating expense is r<span class=\"_ _3\"></span>ecognised in the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive incom<span class=\"_ _0\"></span>e.<span class=\"_ _2d2\"> </span>In determinin<span class=\"_ _0\"></span>g the reco<span class=\"_ _0\"></span>verability o<span class=\"_ _0\"></span>f trade r<span class=\"_ _0\"></span>eceivables, the Gr<span class=\"_ _3\"></span>oup considered an<span class=\"_ _0\"></span>y change in<span class=\"_ gs8\"> </span>the cr<span class=\"_ _0\"></span>edit quality of the tr<span class=\"_ _0\"></span>ade rec<span class=\"_ _0\"></span>eivable from the d<span class=\"_ _0\"></span>ate the cr<span class=\"_ _0\"></span>edit was initially gran<span class=\"_ _0\"></span>ted up to<span class=\"_ gs8\"> </span>the r<span class=\"_ _0\"></span>eporting dat<span class=\"_ _0\"></span>e. Such changes wo<span class=\"_ _0\"></span>uld include when one or mor<span class=\"_ _0\"></span>e detrimental ev<span class=\"_ _0\"></span>ents have occurr<span class=\"_ _0\"></span>ed, such as significant finan<span class=\"_ _0\"></span>cial difficulty of the co<span class=\"_ _0\"></span>unterparty or it becoming pr<span class=\"_ _0\"></span>obable that the co<span class=\"_ _0\"></span>unterparty will enter bankr<span class=\"_ _0\"></span>uptcy or other financial r<span class=\"_ _3\"></span>eorganisa<span class=\"_ _0\"></span>tion. As the majority of<span class=\"_ gs8\"> </span>tr<span class=\"_ _0\"></span>ade rec<span class=\"_ _0\"></span>eivables are f<span class=\"_ _3\"></span>ees settle<span class=\"_ _0\"></span>d directly fr<span class=\"_ _3\"></span>om the cash of the r<span class=\"_ _0\"></span>espective fund<span class=\"_ _0\"></span>s, the credit risk is consider<span class=\"_ _0\"></span>ed to be very lo<span class=\"_ _0\"></span>w. When trade r<span class=\"_ _3\"></span>eceivables ar<span class=\"_ _0\"></span>e fees s<span class=\"_ _0\"></span>ettled dir<span class=\"_ _0\"></span>ectly fr<span class=\"_ _0\"></span>om inve<span class=\"_ _0\"></span>stee<span class=\"_ gs8\"> </span>companies, i.e. dir<span class=\"_ _0\"></span>ector<span class=\"_ _0\"></span>s\u2019 and monitoring f<span class=\"_ _0\"></span>ees, ther<span class=\"_ _0\"></span>e is the possibility of financial difficulty<span class=\"_ _3\"></span>, however th<span class=\"_ _0\"></span>ese fee<span class=\"_ _0\"></span>s individually ar<span class=\"_ _0\"></span>e not significant. See no<span class=\"_ _0\"></span>te 30 f<span class=\"_ _0\"></span>or management o<span class=\"_ _0\"></span>f cr<span class=\"_ _0\"></span>edit risk.<span class=\"_ _2d2\"> </span>The agein<span class=\"_ _0\"></span>g pro<span class=\"_ _0\"></span>file of the Gr<span class=\"_ _0\"></span>oup\u2019s trade r<span class=\"_ _0\"></span>eceivables is as f<span class=\"_ _3\"></span>ollows:<span class=\"_ _2d2\"> </span><table class=\"s w1c8 h1d3\" id=\"_43d905f2-7afa-4659-8d0c-cea1693770ae\"><tr><td></td><td class=\"t m1 x27c h26 y2b9f ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y2ba0 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2ba1 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y2ba2 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2ba3 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y2ba4 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2a3a w1c9 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Curr<span class=\"_ _0\"></span>ent<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x740 y2a3b w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">23,470<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x741 y2a3a w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">14,139<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h9 y2ba5 ff3 fs7 fc0 sc0 ls0 ws0\">Over<span class=\"_ _0\"></span>due<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y29a9 w1ca h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">&lt; 30 days<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x544 y2891 w67 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">55<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x742 y29a9 w67 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">27<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w1cb h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">30-60 days<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x743 y29b4 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">276<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x744 y29b5 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">322<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29f2 w1cb h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">60-90 days<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x743 y29f3 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">391<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x744 y29f2 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">105<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w1ca h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">&gt; 90 days<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x745 y2895 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,416<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x746 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,215<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x293 y2897 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">26,608<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x294 y2898 w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">17,808<span class=\"_ _2d2\"> </span></div></td></tr></table>The mov<span class=\"_ _0\"></span>ement in the impairment allo<span class=\"_ _0\"></span>wance f<span class=\"_ _0\"></span>or trade r<span class=\"_ _0\"></span>eceivables is as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2d2\"> </span><table class=\"s w1cc h1cd\" id=\"_06a60854-32df-449a-b015-f22b64597a97\"><tr><td></td><td class=\"t m1 x27c h26 y2ba6 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y2ba7 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2ba8 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y2ba9 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2baa ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y2bab ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y29b5 w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x747 y29b4 w67 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">61<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x748 y29b5 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">61<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a45 w1cd h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">W<span class=\"_ _0\"></span>ritten o<span class=\"_ _0\"></span>ff during the period as uncollectible<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x749 y2a45 we7 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(13)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x74a y2bac w89 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b6 w1ce h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Incr<span class=\"_ _0\"></span>ease during the period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b4 y29b7 w69 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">419<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b5 y29b6 w89 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wde h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x74b y2897 w69 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">467<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b0 y2898 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">61<span class=\"_ _2d2\"> </span></div></td></tr></table>T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de receiv<span class=\"_ _0\"></span>ables include amounts which ar<span class=\"_ _0\"></span>e past due at th<span class=\"_ _0\"></span>e reporting da<span class=\"_ _0\"></span>te but agains<span class=\"_ _0\"></span>t which the Gr<span class=\"_ _0\"></span>oup has not r<span class=\"_ _3\"></span>ecognised a pr<span class=\"_ _0\"></span>ovision f<span class=\"_ _0\"></span>or impairment as ther<span class=\"_ _0\"></span>e has been no significant change in cr<span class=\"_ _3\"></span>edit quality and the amounts ar<span class=\"_ _0\"></span>e still consider<span class=\"_ _0\"></span>ed rec<span class=\"_ _0\"></span>overable.<span class=\"_ _2d2\"> </span>The mov<span class=\"_ _0\"></span>ement on the def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax account is as sh<span class=\"_ _0\"></span>own below:<span class=\"_ _2d2\"> </span><table class=\"s w5d h202\" id=\"_822bd33c-0ee3-4fad-85b8-d3c909c1a677\"><tr><td></td><td class=\"t m1 x2af h26 y2c1e ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2c1f ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2c20 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2c21 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2c22 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2c23 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2c24 wdb h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x820 y29a1 w98 h1b8\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(11,710)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x821 y29a1 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(11,085)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2c25 ff3 fs7 fc0 sc0 ls0 ws0\">Recognised in stat<span class=\"_ _0\"></span>ement of comprehensive income<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y288d w1f9 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ax e<span class=\"_ _0\"></span>xpense<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x822 y288e w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,624<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x823 y288d w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">537<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2c26 w17b h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change mo<span class=\"_ _0\"></span>vement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x824 y2c27 w52 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">302<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d6 y2c26 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">319<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x424 y2c28 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,926<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x299 y2c29 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">856<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2c2a ff3 fs7 fc0 sc0 ls0 ws0\">Recognised in equity<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2893 w82 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Shar<span class=\"_ _0\"></span>e-based paymen<span class=\"_ _0\"></span>t reserv<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x825 y2892 w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x826 y2893 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">125<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2c2b ff3 fs7 fc0 sc0 ls0 ws0\">Arising on business combination<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y29b7 w1fa h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Intangible asse<span class=\"_ _0\"></span>t (see note 31)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x827 y29b7 w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(303)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x828 y29b7 w3d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,606)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wde h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x829 y2897 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(9,027)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x82a y2897 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(11,710)<span class=\"_ _2d2\"> </span></div></td></tr></table>25. Def<span class=\"_ _0\"></span>erred tax assets and liabilities<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax is rec<span class=\"_ _0\"></span>ognised based on diff<span class=\"_ _0\"></span>eren<span class=\"_ _0\"></span>ces between the carryin<span class=\"_ _0\"></span>g value of assets and liabilities f<span class=\"_ _0\"></span>or accountin<span class=\"_ _0\"></span>g purposes and their tax value<span class=\"_ _0\"></span>s (see note 11). De<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed tax liabilities ar<span class=\"_ _0\"></span>e generally r<span class=\"_ _0\"></span>ecognised f<span class=\"_ _3\"></span>or all taxable temporary diff<span class=\"_ _3\"></span>erence<span class=\"_ _0\"></span>s and deferr<span class=\"_ _3\"></span>ed tax asset<span class=\"_ _0\"></span>s are only r<span class=\"_ _0\"></span>ecognised t<span class=\"_ _0\"></span>o the extent that th<span class=\"_ _0\"></span>e Group c<span class=\"_ _0\"></span>onsiders them to be r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able, which is determined b<span class=\"_ _0\"></span>y ref<span class=\"_ _3\"></span>erence t<span class=\"_ _0\"></span>o estimates tha<span class=\"_ _0\"></span>t futur<span class=\"_ _0\"></span>e taxable pr<span class=\"_ _0\"></span>ofits will<span class=\"_ gs8\"> </span>be available ag<span class=\"_ _0\"></span>ainst which deductible tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _3\"></span>ences can be utilised. The carrying amo<span class=\"_ _0\"></span>unt of def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets is r<span class=\"_ _0\"></span>eviewed at e<span class=\"_ _0\"></span>ach statemen<span class=\"_ _0\"></span>t of financial position dat<span class=\"_ _0\"></span>e and red<span class=\"_ _0\"></span>uced to the ext<span class=\"_ _0\"></span>ent that it is no longer pr<span class=\"_ _3\"></span>obable that sufficient taxable pr<span class=\"_ _0\"></span>ofits will be a<span class=\"_ _0\"></span>vailable to allow all or part of th<span class=\"_ _0\"></span>e asset to be r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>ered. Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets and liabilities ar<span class=\"_ _0\"></span>e off<span class=\"_ _0\"></span>set when ther<span class=\"_ _0\"></span>e is a legally enf<span class=\"_ _0\"></span>orc<span class=\"_ _0\"></span>eable right to set o<span class=\"_ _0\"></span>ff curren<span class=\"_ _0\"></span>t tax assets agains<span class=\"_ _0\"></span>t curren<span class=\"_ _0\"></span>t tax liabilities and when they r<span class=\"_ _0\"></span>elate to in<span class=\"_ _0\"></span>come tax<span class=\"_ _0\"></span>es levied by the same ta<span class=\"_ _0\"></span>xation authority and the G<span class=\"_ _0\"></span>roup in<span class=\"_ _0\"></span>tends to se<span class=\"_ _0\"></span>ttle its curr<span class=\"_ _0\"></span>ent tax<span class=\"_ gs8\"> </span>asset<span class=\"_ _0\"></span>s and liabilities on a net basis.<span class=\"_ _2d2\"> </span>Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets and liabilities ar<span class=\"_ _0\"></span>e measur<span class=\"_ _0\"></span>ed at the tax r<span class=\"_ _0\"></span>ates tha<span class=\"_ _0\"></span>t are expec<span class=\"_ _0\"></span>ted to apply to the period when the ass<span class=\"_ _0\"></span>et is re<span class=\"_ _0\"></span>alised or the liability is set<span class=\"_ _0\"></span>tled, based on tax ra<span class=\"_ _0\"></span>tes (and tax legisla<span class=\"_ _0\"></span>tion) that hav<span class=\"_ _0\"></span>e been enacted or subs<span class=\"_ _0\"></span>tantively enacte<span class=\"_ _0\"></span>d at the statemen<span class=\"_ _0\"></span>t of financial position dat<span class=\"_ _0\"></span>e.<span class=\"_ _2d2\"> </span>The mov<span class=\"_ _0\"></span>ements in def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets and liabilities durin<span class=\"_ _0\"></span>g the period are sho<span class=\"_ _0\"></span>wn below:<span class=\"_ _2d2\"> </span><table class=\"s w1fb h203\" id=\"_2a92f9f3-df61-4fb0-959a-e42d08716a06\"><tr><td></td><td></td><td></td><td class=\"c n x82b y2c2c we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x82c y2c2d we1 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x82d h26 y2c2e ff3 fs1 fc0 sc0 ls0 ws0\">Credit<span class=\"_ _0\"></span>ed to </td><td class=\"t m1 x82e h26 y2c2f ff3 fs1 fc0 sc0 ls0 ws0\">Credit<span class=\"_ _0\"></span>ed to </td><td></td><td></td><td></td><td class=\"t m1 x82f h2 y2c30 ff2 fs1 fc2 sc0 ls0 ws0\">Cr<span class=\"_ _0\"></span>edited to </td><td class=\"t m1 x830 h2 y2c31 ff2 fs1 fc2 sc0 ls0 ws0\">Cr<span class=\"_ _0\"></span>edited to </td></tr><tr><td></td><td class=\"t m1 x6fe h26 y2c32 ff3 fs1 fc0 sc0 ls0 ws0\">Asset </td><td class=\"t m1 x831 h26 y2c32 ff3 fs1 fc0 sc0 ls0 ws0\">Liability </td><td class=\"t m1 x56d h26 y2c32 ff3 fs1 fc0 sc0 ls0 ws0\">Net </td><td class=\"t m1 x832 h18c y2c33 ff1 fs1 fc0 sc0 ls0 ws0\">pro<span class=\"_ _0\"></span>fit or loss </td><td class=\"t m1 x833 h26 y2c34 ff3 fs1 fc0 sc0 ls0 ws0\">equity </td><td class=\"t m1 x2fc h2 y2c34 ff2 fs1 fc2 sc0 ls0 ws0\">Asset </td><td class=\"t m1 x2f3 h2 y2c34 ff2 fs1 fc2 sc0 ls0 ws0\">Liability </td><td class=\"t m1 x834 h2 y2c34 ff2 fs1 fc2 sc0 ls0 ws0\">Net </td><td class=\"t m1 x835 h2f y2c35 ff7 fs1 fc2 sc0 ls0 ws0\">pr<span class=\"_ _0\"></span>ofit or loss </td><td class=\"t m1 x2f5 h2 y2c36 ff2 fs1 fc2 sc0 ls0 ws0\">equity </td></tr><tr><td></td><td class=\"t m1 x75a h26 y2c37 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x641 h26 y2c37 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x444 h26 y2c37 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x445 h26 y2c38 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x43f h26 y2c39 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fc h2 y2c39 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fd h2 y2c39 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fe h2 y2c39 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24c h2 y2c3a ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2c3b ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y298a w1fc h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Other tempor<span class=\"_ _0\"></span>ary and deductible diff<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ences<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x836 y298a w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,615<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x837 y298a w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1,200)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x838 y298a w44 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">415<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x839 y298a we7 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(62)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83a y298a w4a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83b y2c3c we2 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1,563<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83c y298a w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,172)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83d y2c3c w44 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">391<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83e y298a w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,021)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83f y2c3c w44 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">125<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29d6 w1fd h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Business c<span class=\"_ _0\"></span>ombinations \u2013 intangible asset<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x840 y29b7 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x841 y29b7 w71 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(9,442)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x842 y29b7 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(9,442)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x686 y29b7 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,686<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x687 y29b7 w7c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x843 y29d6 w8a h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x844 y29b7 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(12,101)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x845 y29b7 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(12,101)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x846 y29d6 we2 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1,558<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x847 y29d6 w45 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x848 y2897 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,615<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x849 y2897 w1fe h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(10,642)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84a y2897 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(9,027)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84b y2897 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,624<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84c y2897 w4a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84d y2a8d w4d h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1,563<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84e y2897 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(13,273)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84f y2897 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(11,710)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x850 y2a8d w52 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">537<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x851 y2a8d w44 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">125<span class=\"_ _2d2\"> </span></div></td></tr></table>A cr<span class=\"_ _0\"></span>edit to the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _0\"></span>ome of \u00a32.8 million has been r<span class=\"_ _0\"></span>ecognised thr<span class=\"_ _0\"></span>ough the r<span class=\"_ _0\"></span>elease of ass<span class=\"_ _0\"></span>ociated def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax liabilities on the acquir<span class=\"_ _0\"></span>ed intangible asset<span class=\"_ _0\"></span>s (customer contr<span class=\"_ _0\"></span>acts) that ha<span class=\"_ _0\"></span>ve been impair<span class=\"_ _0\"></span>ed during H1 FY25. As a r<span class=\"_ _0\"></span>esult o<span class=\"_ _0\"></span>f the rev<span class=\"_ _0\"></span>ersal of impairmen<span class=\"_ _0\"></span>t of intangible asse<span class=\"_ _0\"></span>ts (customer c<span class=\"_ _0\"></span>ontracts<span class=\"_ _0\"></span>), a debit of \u00a30.9 million has been r<span class=\"_ _0\"></span>ecognised thr<span class=\"_ _0\"></span>ough the r<span class=\"_ _0\"></span>evers<span class=\"_ _0\"></span>al of r<span class=\"_ _0\"></span>eleased associa<span class=\"_ _0\"></span>ted def<span class=\"_ _0\"></span>erred ta<span class=\"_ _0\"></span>x liabilities in the statemen<span class=\"_ _0\"></span>t of<span class=\"_ gs8\"> </span>compr<span class=\"_ _0\"></span>ehensive income durin<span class=\"_ _0\"></span>g H2 FY25. See note 14 f<span class=\"_ _3\"></span>or further explanation of impairmen<span class=\"_ _0\"></span>t and re<span class=\"_ _0\"></span>versal of impairm<span class=\"_ _0\"></span>ent of intangible assets (cu<span class=\"_ _0\"></span>stomer contr<span class=\"_ _0\"></span>acts).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-526": {
   "value": "18. T<span class=\"_ _3\"></span>rade and o<span class=\"_ _0\"></span>ther receivables<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de and other r<span class=\"_ _0\"></span>eceivables ar<span class=\"_ _0\"></span>e re<span class=\"_ _0\"></span>cognised initially at trans<span class=\"_ _0\"></span>action price less at<span class=\"_ _0\"></span>tributable transac<span class=\"_ _0\"></span>tion costs. Subsequ<span class=\"_ _0\"></span>ent to initial r<span class=\"_ _0\"></span>ecognition they ar<span class=\"_ _0\"></span>e measur<span class=\"_ _0\"></span>ed at amortised co<span class=\"_ _0\"></span>st using the e<span class=\"_ _0\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est method, le<span class=\"_ _0\"></span>ss any impairment losses. F<span class=\"_ _0\"></span>or trade r<span class=\"_ _3\"></span>eceivables this is becaus<span class=\"_ _0\"></span>e they meet the criteria s<span class=\"_ _0\"></span>et out under IFRS 9, bein<span class=\"_ _0\"></span>g assets held within a business model that giv<span class=\"_ _0\"></span>e rise to contr<span class=\"_ _0\"></span>actual cash flow<span class=\"_ _0\"></span>s and are solely pa<span class=\"_ _0\"></span>yments of principal and inter<span class=\"_ _3\"></span>est (\u201cSPPI\u201d). If the arrangem<span class=\"_ _0\"></span>ent constitut<span class=\"_ _0\"></span>es a financing transaction, f<span class=\"_ _3\"></span>or example if payment is de<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed beyon<span class=\"_ _0\"></span>d normal business terms, then it is me<span class=\"_ _0\"></span>asured a<span class=\"_ _0\"></span>t the pres<span class=\"_ _0\"></span>ent value o<span class=\"_ _0\"></span>f futur<span class=\"_ _0\"></span>e payments discoun<span class=\"_ _0\"></span>ted at a mark<span class=\"_ _0\"></span>et rat<span class=\"_ _0\"></span>e of inter<span class=\"_ _0\"></span>est f<span class=\"_ _0\"></span>or a similar debt instrument.<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>or trade r<span class=\"_ _0\"></span>eceivables, the Gr<span class=\"_ _0\"></span>oup applies a simplified appr<span class=\"_ _0\"></span>oach in calculatin<span class=\"_ _0\"></span>g ECLs. Ther<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ore, the G<span class=\"_ _0\"></span>roup does no<span class=\"_ _0\"></span>t track chang<span class=\"_ _0\"></span>es in credit risk, b<span class=\"_ _0\"></span>ut instead r<span class=\"_ _0\"></span>ecognises a lo<span class=\"_ _0\"></span>ss allowanc<span class=\"_ _0\"></span>e based on lif<span class=\"_ _0\"></span>etime ECLs at each r<span class=\"_ _3\"></span>eporting date. The G<span class=\"_ _0\"></span>roup has e<span class=\"_ _0\"></span>stablished a pr<span class=\"_ _0\"></span>ovision matrix that is bas<span class=\"_ _0\"></span>ed on its historical cr<span class=\"_ _0\"></span>edit loss experience, adju<span class=\"_ _0\"></span>sted f<span class=\"_ _0\"></span>or f<span class=\"_ _0\"></span>orward-lookin<span class=\"_ _0\"></span>g factor<span class=\"_ _0\"></span>s specific to the debt<span class=\"_ _0\"></span>ors and the economic en<span class=\"_ _0\"></span>vironmen<span class=\"_ _0\"></span>t.<span class=\"_ _2d2\"> </span>When a <span class=\"_ _0\"></span>trade r<span class=\"_ _3\"></span>eceivable is cr<span class=\"_ _0\"></span>edit impair<span class=\"_ _0\"></span>ed, it is <span class=\"_ _0\"></span>written o<span class=\"_ _0\"></span>ff agains<span class=\"_ _0\"></span>t trade r<span class=\"_ _3\"></span>eceivables and <span class=\"_ _0\"></span>the<span class=\"_ _2\"></span> amount <span class=\"_ _0\"></span>of the lo<span class=\"_ _0\"></span>ss is r<span class=\"_ _0\"></span>ecognised in <span class=\"_ _0\"></span>the stat<span class=\"_ _0\"></span>ement of <span class=\"_ _0\"></span>comprehensiv<span class=\"_ _0\"></span>e income. <span class=\"_ _0\"></span>Subsequent r<span class=\"_ _0\"></span>ecoveries <span class=\"_ _0\"></span>of am<span class=\"_ _0\"></span>ounts pr<span class=\"_ _0\"></span>eviously <span class=\"_ _0\"></span>written <span class=\"_ _0\"></span>off ar<span class=\"_ _0\"></span>e cr<span class=\"_ _0\"></span>edited <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>statement <span class=\"_ _0\"></span>of c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span> income. <span class=\"_ _0\"></span>In line with the <span class=\"_ _0\"></span>Gro<span class=\"_ _0\"></span>up\u2019s historical e<span class=\"_ _0\"></span>xperience, and a<span class=\"_ _0\"></span>fter c<span class=\"_ _0\"></span>onsideration o<span class=\"_ _0\"></span>f curr<span class=\"_ _0\"></span>ent cr<span class=\"_ _0\"></span>edit exposur<span class=\"_ _3\"></span>es, the Gr<span class=\"_ _0\"></span>oup does <span class=\"_ _0\"></span>not expe<span class=\"_ _0\"></span>ct to inc<span class=\"_ _0\"></span>ur any significant <span class=\"_ _0\"></span>credit <span class=\"_ _0\"></span>losses and <span class=\"_ _0\"></span>has<span class=\"_ _2\"></span> not <span class=\"_ _0\"></span>reco<span class=\"_ _0\"></span>gnised any e<span class=\"_ _0\"></span>xpected cr<span class=\"_ _0\"></span>edit loss<span class=\"_ _0\"></span>es (\u201cECLs\u201d) in <span class=\"_ _0\"></span>the curr<span class=\"_ _0\"></span>ent or pr<span class=\"_ _0\"></span>evious <span class=\"_ _0\"></span>period. The Gr<span class=\"_ _0\"></span>oup incurr<span class=\"_ _0\"></span>ed a b<span class=\"_ _0\"></span>ad debt <span class=\"_ _0\"></span>expense o<span class=\"_ _0\"></span>f \u00a3419,000 (2024: \u00a3nil).<span class=\"_ _2d2\"> </span><table class=\"s w1c3 h1e5\" id=\"_be439dbb-d65d-49dc-8cd2-54fe5c1d29f5\"><tr><td></td><td class=\"t m1 x2af h26 y2b95 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2b96 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2b97 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2b98 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2b99 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2b9a ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2b9b w1c4 h1b9\"><div class=\"t m1 x24f ha y286e ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de receiv<span class=\"_ _0\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x737 y2b9c w47 h1b8\"><div class=\"t m1 x24f ha y286c ff3 fs7 fc0 sc0 ls0 ws0\">26,608<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x738 y2b9b w48 h1b9\"><div class=\"t m1 x24f ha y286e ff2 fs7 fc2 sc0 ls0 ws0\">17,808<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29dd w1c5 h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other r<span class=\"_ _0\"></span>eceivables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x739 y299d w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">7,347<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73a y29dd w4d h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">6,010<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ad8 w1c6 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Pr<span class=\"_ _0\"></span>epayments<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x730 y2883 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,523<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x731 y2ad8 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,850<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y297a w1c7 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">S<span class=\"_ _0\"></span>taff advance<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73b y297a w44 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">400<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73c y297b we2 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1,060<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4b8 y2886 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">38,878<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b9 y2b1b w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">28,728<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2b9d ff3 fs7 fc0 sc0 ls0 ws0\">Less non-curr<span class=\"_ _0\"></span>ent assets:<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y288c w1c4 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de receiv<span class=\"_ _0\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73d y288a w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,239<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73e y288c w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">822<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2982 w1c7 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">S<span class=\"_ _0\"></span>taff advance<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73b y2982 w44 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73f y2a39 w44 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">420<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x424 y29a6 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,339<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y29a5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,242<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2b9e ff3 fs7 fc0 sc0 ls0 ws0\">Current asse<span class=\"_ _0\"></span>ts:<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y29a9 w1c4 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de receiv<span class=\"_ _0\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x737 y2891 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">25,369<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x738 y29a9 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">16,986<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w1c5 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other r<span class=\"_ _0\"></span>eceivables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x739 y29b4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">7,347<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73a y29b5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">6,010<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298b w1c6 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Pr<span class=\"_ _0\"></span>epayments<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x730 y298a w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,523<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x731 y298b w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,850<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29eb w1c7 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">S<span class=\"_ _0\"></span>taff advance<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73b y29eb w44 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">300<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73f y29ea w44 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">640<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4b8 y2897 w47 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">37,539<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b9 y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">27,486<span class=\"_ _2d2\"> </span></div></td></tr></table>The Gr<span class=\"_ _0\"></span>oup consider that th<span class=\"_ _0\"></span>e carrying value of tr<span class=\"_ _0\"></span>ade rec<span class=\"_ _0\"></span>eivables, other r<span class=\"_ _0\"></span>eceivables and s<span class=\"_ _0\"></span>taff advanc<span class=\"_ _0\"></span>es appro<span class=\"_ _0\"></span>ximates t<span class=\"_ _0\"></span>o their fair value. S<span class=\"_ _0\"></span>taff advance<span class=\"_ _0\"></span>s have been made in or<span class=\"_ _3\"></span>der to re<span class=\"_ _0\"></span>tain ke<span class=\"_ _0\"></span>y staff and ar<span class=\"_ _0\"></span>e expensed ov<span class=\"_ _0\"></span>er five year<span class=\"_ _0\"></span>s in line with the contrac<span class=\"_ _0\"></span>tual terms of th<span class=\"_ _0\"></span>e advances but ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>epayable if the r<span class=\"_ _0\"></span>elevant individual le<span class=\"_ _0\"></span>aves the Gr<span class=\"_ _3\"></span>oup.<span class=\"_ _2d2\"> </span>Amortised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d2\"> </span>The amortised c<span class=\"_ _0\"></span>ost of a financial asse<span class=\"_ _0\"></span>t is the amount at which the financial asse<span class=\"_ _0\"></span>t is measur<span class=\"_ _3\"></span>ed at initial rec<span class=\"_ _0\"></span>ognition, minus principal r<span class=\"_ _0\"></span>epayments, plus or minu<span class=\"_ _0\"></span>s the cumulative amortisation usin<span class=\"_ _0\"></span>g the eff<span class=\"_ _0\"></span>ective inter<span class=\"_ _3\"></span>est method of an<span class=\"_ _0\"></span>y differ<span class=\"_ _3\"></span>ence between the initial amount r<span class=\"_ _0\"></span>ecognised an<span class=\"_ _0\"></span>d the maturity amount, minu<span class=\"_ _0\"></span>s any red<span class=\"_ _0\"></span>uction for impairm<span class=\"_ _0\"></span>ent. Der<span class=\"_ _0\"></span>ecognition<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup der<span class=\"_ _0\"></span>ecognises a financial asse<span class=\"_ _0\"></span>t when the contra<span class=\"_ _0\"></span>ctual rights t<span class=\"_ _0\"></span>o the cash flows fr<span class=\"_ _0\"></span>om the asset expir<span class=\"_ _0\"></span>e, or it transf<span class=\"_ _0\"></span>ers the righ<span class=\"_ _0\"></span>ts to r<span class=\"_ _0\"></span>eceive the con<span class=\"_ _0\"></span>tractual cash flo<span class=\"_ _0\"></span>ws in a transac<span class=\"_ _0\"></span>tion in which substantially all o<span class=\"_ _0\"></span>f the risks and r<span class=\"_ _0\"></span>eward<span class=\"_ _0\"></span>s of owner<span class=\"_ _0\"></span>ship of the financial asset ar<span class=\"_ _3\"></span>e transf<span class=\"_ _0\"></span>erred or in which the G<span class=\"_ _0\"></span>roup neith<span class=\"_ _0\"></span>er transf<span class=\"_ _0\"></span>ers nor r<span class=\"_ _0\"></span>etains substan<span class=\"_ _0\"></span>tially all of the risks and r<span class=\"_ _0\"></span>ewar<span class=\"_ _0\"></span>ds of o<span class=\"_ _0\"></span>wnership and does no<span class=\"_ _0\"></span>t re<span class=\"_ _0\"></span>tain contr<span class=\"_ _0\"></span>ol of the financial asset. O<span class=\"_ _0\"></span>n derecognition o<span class=\"_ _0\"></span>f a financial asset, the diff<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ence between the carryin<span class=\"_ _0\"></span>g amount o<span class=\"_ _0\"></span>f the asset (or the carrying amo<span class=\"_ _0\"></span>unt allocated to th<span class=\"_ _0\"></span>e portion of the asset tha<span class=\"_ _0\"></span>t is der<span class=\"_ _0\"></span>ecognised) and the c<span class=\"_ _0\"></span>onsideration r<span class=\"_ _0\"></span>eceived (includin<span class=\"_ _0\"></span>g any new asset ob<span class=\"_ _0\"></span>tained less any new liability assumed<span class=\"_ _0\"></span>) is reco<span class=\"_ _0\"></span>gnised in the statemen<span class=\"_ _0\"></span>t of compr<span class=\"_ _0\"></span>ehensive income.<span class=\"_ _2d2\"> </span>Any int<span class=\"_ _0\"></span>eres<span class=\"_ _0\"></span>t in such transf<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed financial assets that is cr<span class=\"_ _3\"></span>eated or r<span class=\"_ _0\"></span>etained by the G<span class=\"_ _0\"></span>roup is<span class=\"_ gs8\"> </span>r<span class=\"_ _0\"></span>ecognised as a separ<span class=\"_ _0\"></span>ate asset or liability. Pr<span class=\"_ _0\"></span>epayments arise wher<span class=\"_ _3\"></span>e the Group pa<span class=\"_ _0\"></span>ys cash in advanc<span class=\"_ _0\"></span>e for service<span class=\"_ _0\"></span>s. As the service is pr<span class=\"_ _0\"></span>ovided, the pr<span class=\"_ _0\"></span>epayment is r<span class=\"_ _0\"></span>educed, and the oper<span class=\"_ _0\"></span>ating expense is r<span class=\"_ _3\"></span>ecognised in the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive incom<span class=\"_ _0\"></span>e.<span class=\"_ _2d2\"> </span>In determinin<span class=\"_ _0\"></span>g the reco<span class=\"_ _0\"></span>verability o<span class=\"_ _0\"></span>f trade r<span class=\"_ _0\"></span>eceivables, the Gr<span class=\"_ _3\"></span>oup considered an<span class=\"_ _0\"></span>y change in<span class=\"_ gs8\"> </span>the cr<span class=\"_ _0\"></span>edit quality of the tr<span class=\"_ _0\"></span>ade rec<span class=\"_ _0\"></span>eivable from the d<span class=\"_ _0\"></span>ate the cr<span class=\"_ _0\"></span>edit was initially gran<span class=\"_ _0\"></span>ted up to<span class=\"_ gs8\"> </span>the r<span class=\"_ _0\"></span>eporting dat<span class=\"_ _0\"></span>e. Such changes wo<span class=\"_ _0\"></span>uld include when one or mor<span class=\"_ _0\"></span>e detrimental ev<span class=\"_ _0\"></span>ents have occurr<span class=\"_ _0\"></span>ed, such as significant finan<span class=\"_ _0\"></span>cial difficulty of the co<span class=\"_ _0\"></span>unterparty or it becoming pr<span class=\"_ _0\"></span>obable that the co<span class=\"_ _0\"></span>unterparty will enter bankr<span class=\"_ _0\"></span>uptcy or other financial r<span class=\"_ _3\"></span>eorganisa<span class=\"_ _0\"></span>tion. As the majority of<span class=\"_ gs8\"> </span>tr<span class=\"_ _0\"></span>ade rec<span class=\"_ _0\"></span>eivables are f<span class=\"_ _3\"></span>ees settle<span class=\"_ _0\"></span>d directly fr<span class=\"_ _3\"></span>om the cash of the r<span class=\"_ _0\"></span>espective fund<span class=\"_ _0\"></span>s, the credit risk is consider<span class=\"_ _0\"></span>ed to be very lo<span class=\"_ _0\"></span>w. When trade r<span class=\"_ _3\"></span>eceivables ar<span class=\"_ _0\"></span>e fees s<span class=\"_ _0\"></span>ettled dir<span class=\"_ _0\"></span>ectly fr<span class=\"_ _0\"></span>om inve<span class=\"_ _0\"></span>stee<span class=\"_ gs8\"> </span>companies, i.e. dir<span class=\"_ _0\"></span>ector<span class=\"_ _0\"></span>s\u2019 and monitoring f<span class=\"_ _0\"></span>ees, ther<span class=\"_ _0\"></span>e is the possibility of financial difficulty<span class=\"_ _3\"></span>, however th<span class=\"_ _0\"></span>ese fee<span class=\"_ _0\"></span>s individually ar<span class=\"_ _0\"></span>e not significant. See no<span class=\"_ _0\"></span>te 30 f<span class=\"_ _0\"></span>or management o<span class=\"_ _0\"></span>f cr<span class=\"_ _0\"></span>edit risk.<span class=\"_ _2d2\"> </span>The agein<span class=\"_ _0\"></span>g pro<span class=\"_ _0\"></span>file of the Gr<span class=\"_ _0\"></span>oup\u2019s trade r<span class=\"_ _0\"></span>eceivables is as f<span class=\"_ _3\"></span>ollows:<span class=\"_ _2d2\"> </span><table class=\"s w1c8 h1d3\" id=\"_43d905f2-7afa-4659-8d0c-cea1693770ae\"><tr><td></td><td class=\"t m1 x27c h26 y2b9f ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y2ba0 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2ba1 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y2ba2 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2ba3 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y2ba4 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2a3a w1c9 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Curr<span class=\"_ _0\"></span>ent<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x740 y2a3b w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">23,470<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x741 y2a3a w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">14,139<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h9 y2ba5 ff3 fs7 fc0 sc0 ls0 ws0\">Over<span class=\"_ _0\"></span>due<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y29a9 w1ca h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">&lt; 30 days<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x544 y2891 w67 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">55<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x742 y29a9 w67 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">27<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w1cb h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">30-60 days<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x743 y29b4 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">276<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x744 y29b5 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">322<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29f2 w1cb h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">60-90 days<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x743 y29f3 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">391<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x744 y29f2 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">105<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w1ca h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">&gt; 90 days<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x745 y2895 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,416<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x746 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,215<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x293 y2897 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">26,608<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x294 y2898 w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">17,808<span class=\"_ _2d2\"> </span></div></td></tr></table>The mov<span class=\"_ _0\"></span>ement in the impairment allo<span class=\"_ _0\"></span>wance f<span class=\"_ _0\"></span>or trade r<span class=\"_ _0\"></span>eceivables is as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2d2\"> </span><table class=\"s w1cc h1cd\" id=\"_06a60854-32df-449a-b015-f22b64597a97\"><tr><td></td><td class=\"t m1 x27c h26 y2ba6 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y2ba7 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2ba8 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y2ba9 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2baa ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y2bab ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y29b5 w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x747 y29b4 w67 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">61<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x748 y29b5 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">61<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a45 w1cd h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">W<span class=\"_ _0\"></span>ritten o<span class=\"_ _0\"></span>ff during the period as uncollectible<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x749 y2a45 we7 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(13)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x74a y2bac w89 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b6 w1ce h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Incr<span class=\"_ _0\"></span>ease during the period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b4 y29b7 w69 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">419<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b5 y29b6 w89 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wde h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x74b y2897 w69 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">467<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b0 y2898 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">61<span class=\"_ _2d2\"> </span></div></td></tr></table>T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de receiv<span class=\"_ _0\"></span>ables include amounts which ar<span class=\"_ _0\"></span>e past due at th<span class=\"_ _0\"></span>e reporting da<span class=\"_ _0\"></span>te but agains<span class=\"_ _0\"></span>t which the Gr<span class=\"_ _0\"></span>oup has not r<span class=\"_ _3\"></span>ecognised a pr<span class=\"_ _0\"></span>ovision f<span class=\"_ _0\"></span>or impairment as ther<span class=\"_ _0\"></span>e has been no significant change in cr<span class=\"_ _3\"></span>edit quality and the amounts ar<span class=\"_ _0\"></span>e still consider<span class=\"_ _0\"></span>ed rec<span class=\"_ _0\"></span>overable.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "18. T<span class=\"_ _3\"></span>rade and o<span class=\"_ _0\"></span>ther receivables<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de and other r<span class=\"_ _0\"></span>eceivables ar<span class=\"_ _0\"></span>e re<span class=\"_ _0\"></span>cognised initially at trans<span class=\"_ _0\"></span>action price less at<span class=\"_ _0\"></span>tributable transac<span class=\"_ _0\"></span>tion costs. Subsequ<span class=\"_ _0\"></span>ent to initial r<span class=\"_ _0\"></span>ecognition they ar<span class=\"_ _0\"></span>e measur<span class=\"_ _0\"></span>ed at amortised co<span class=\"_ _0\"></span>st using the e<span class=\"_ _0\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est method, le<span class=\"_ _0\"></span>ss any impairment losses. F<span class=\"_ _0\"></span>or trade r<span class=\"_ _3\"></span>eceivables this is becaus<span class=\"_ _0\"></span>e they meet the criteria s<span class=\"_ _0\"></span>et out under IFRS 9, bein<span class=\"_ _0\"></span>g assets held within a business model that giv<span class=\"_ _0\"></span>e rise to contr<span class=\"_ _0\"></span>actual cash flow<span class=\"_ _0\"></span>s and are solely pa<span class=\"_ _0\"></span>yments of principal and inter<span class=\"_ _3\"></span>est (\u201cSPPI\u201d). If the arrangem<span class=\"_ _0\"></span>ent constitut<span class=\"_ _0\"></span>es a financing transaction, f<span class=\"_ _3\"></span>or example if payment is de<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed beyon<span class=\"_ _0\"></span>d normal business terms, then it is me<span class=\"_ _0\"></span>asured a<span class=\"_ _0\"></span>t the pres<span class=\"_ _0\"></span>ent value o<span class=\"_ _0\"></span>f futur<span class=\"_ _0\"></span>e payments discoun<span class=\"_ _0\"></span>ted at a mark<span class=\"_ _0\"></span>et rat<span class=\"_ _0\"></span>e of inter<span class=\"_ _0\"></span>est f<span class=\"_ _0\"></span>or a similar debt instrument.<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>or trade r<span class=\"_ _0\"></span>eceivables, the Gr<span class=\"_ _0\"></span>oup applies a simplified appr<span class=\"_ _0\"></span>oach in calculatin<span class=\"_ _0\"></span>g ECLs. Ther<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ore, the G<span class=\"_ _0\"></span>roup does no<span class=\"_ _0\"></span>t track chang<span class=\"_ _0\"></span>es in credit risk, b<span class=\"_ _0\"></span>ut instead r<span class=\"_ _0\"></span>ecognises a lo<span class=\"_ _0\"></span>ss allowanc<span class=\"_ _0\"></span>e based on lif<span class=\"_ _0\"></span>etime ECLs at each r<span class=\"_ _3\"></span>eporting date. The G<span class=\"_ _0\"></span>roup has e<span class=\"_ _0\"></span>stablished a pr<span class=\"_ _0\"></span>ovision matrix that is bas<span class=\"_ _0\"></span>ed on its historical cr<span class=\"_ _0\"></span>edit loss experience, adju<span class=\"_ _0\"></span>sted f<span class=\"_ _0\"></span>or f<span class=\"_ _0\"></span>orward-lookin<span class=\"_ _0\"></span>g factor<span class=\"_ _0\"></span>s specific to the debt<span class=\"_ _0\"></span>ors and the economic en<span class=\"_ _0\"></span>vironmen<span class=\"_ _0\"></span>t.<span class=\"_ _2d2\"> </span>When a <span class=\"_ _0\"></span>trade r<span class=\"_ _3\"></span>eceivable is cr<span class=\"_ _0\"></span>edit impair<span class=\"_ _0\"></span>ed, it is <span class=\"_ _0\"></span>written o<span class=\"_ _0\"></span>ff agains<span class=\"_ _0\"></span>t trade r<span class=\"_ _3\"></span>eceivables and <span class=\"_ _0\"></span>the<span class=\"_ _2\"></span> amount <span class=\"_ _0\"></span>of the lo<span class=\"_ _0\"></span>ss is r<span class=\"_ _0\"></span>ecognised in <span class=\"_ _0\"></span>the stat<span class=\"_ _0\"></span>ement of <span class=\"_ _0\"></span>comprehensiv<span class=\"_ _0\"></span>e income. <span class=\"_ _0\"></span>Subsequent r<span class=\"_ _0\"></span>ecoveries <span class=\"_ _0\"></span>of am<span class=\"_ _0\"></span>ounts pr<span class=\"_ _0\"></span>eviously <span class=\"_ _0\"></span>written <span class=\"_ _0\"></span>off ar<span class=\"_ _0\"></span>e cr<span class=\"_ _0\"></span>edited <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>statement <span class=\"_ _0\"></span>of c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span> income. <span class=\"_ _0\"></span>In line with the <span class=\"_ _0\"></span>Gro<span class=\"_ _0\"></span>up\u2019s historical e<span class=\"_ _0\"></span>xperience, and a<span class=\"_ _0\"></span>fter c<span class=\"_ _0\"></span>onsideration o<span class=\"_ _0\"></span>f curr<span class=\"_ _0\"></span>ent cr<span class=\"_ _0\"></span>edit exposur<span class=\"_ _3\"></span>es, the Gr<span class=\"_ _0\"></span>oup does <span class=\"_ _0\"></span>not expe<span class=\"_ _0\"></span>ct to inc<span class=\"_ _0\"></span>ur any significant <span class=\"_ _0\"></span>credit <span class=\"_ _0\"></span>losses and <span class=\"_ _0\"></span>has<span class=\"_ _2\"></span> not <span class=\"_ _0\"></span>reco<span class=\"_ _0\"></span>gnised any e<span class=\"_ _0\"></span>xpected cr<span class=\"_ _0\"></span>edit loss<span class=\"_ _0\"></span>es (\u201cECLs\u201d) in <span class=\"_ _0\"></span>the curr<span class=\"_ _0\"></span>ent or pr<span class=\"_ _0\"></span>evious <span class=\"_ _0\"></span>period. The Gr<span class=\"_ _0\"></span>oup incurr<span class=\"_ _0\"></span>ed a b<span class=\"_ _0\"></span>ad debt <span class=\"_ _0\"></span>expense o<span class=\"_ _0\"></span>f \u00a3419,000 (2024: \u00a3nil).<span class=\"_ _2d2\"> </span><div class=\"gs1a1\"><table class=\"s w1c3 h1e5\" id=\"_be439dbb-d65d-49dc-8cd2-54fe5c1d29f5\"><tr><td></td><td class=\"t m1 x2af h26 y2b95 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2b96 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2b97 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2b98 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2b99 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2b9a ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2b9b w1c4 h1b9\"><div class=\"t m1 x24f ha y286e ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de receiv<span class=\"_ _0\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x737 y2b9c w47 h1b8\"><div class=\"t m1 x24f ha y286c ff3 fs7 fc0 sc0 ls0 ws0\">26,608<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x738 y2b9b w48 h1b9\"><div class=\"t m1 x24f ha y286e ff2 fs7 fc2 sc0 ls0 ws0\">17,808<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29dd w1c5 h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other r<span class=\"_ _0\"></span>eceivables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x739 y299d w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">7,347<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73a y29dd w4d h1c1\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">6,010<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ad8 w1c6 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Pr<span class=\"_ _0\"></span>epayments<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x730 y2883 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,523<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x731 y2ad8 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,850<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y297a w1c7 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">S<span class=\"_ _0\"></span>taff advance<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73b y297a w44 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">400<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73c y297b we2 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1,060<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4b8 y2886 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">38,878<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b9 y2b1b w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">28,728<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2b9d ff3 fs7 fc0 sc0 ls0 ws0\">Less non-curr<span class=\"_ _0\"></span>ent assets:<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y288c w1c4 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de receiv<span class=\"_ _0\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73d y288a w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,239<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73e y288c w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">822<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2982 w1c7 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">S<span class=\"_ _0\"></span>taff advance<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73b y2982 w44 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73f y2a39 w44 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">420<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x424 y29a6 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,339<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y29a5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,242<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2b9e ff3 fs7 fc0 sc0 ls0 ws0\">Current asse<span class=\"_ _0\"></span>ts:<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y29a9 w1c4 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de receiv<span class=\"_ _0\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x737 y2891 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">25,369<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x738 y29a9 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">16,986<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w1c5 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other r<span class=\"_ _0\"></span>eceivables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x739 y29b4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">7,347<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73a y29b5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">6,010<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298b w1c6 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Pr<span class=\"_ _0\"></span>epayments<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x730 y298a w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,523<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x731 y298b w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,850<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29eb w1c7 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">S<span class=\"_ _0\"></span>taff advance<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73b y29eb w44 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">300<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73f y29ea w44 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">640<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4b8 y2897 w47 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">37,539<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b9 y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">27,486<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs2ff\">The Gr<span class=\"_ _0\"></span>oup consider that th<span class=\"_ _0\"></span>e carrying value of tr<span class=\"_ _0\"></span>ade rec<span class=\"_ _0\"></span>eivables, other r<span class=\"_ _0\"></span>eceivables and s<span class=\"_ _0\"></span>taff </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs300\">advanc<span class=\"_ _0\"></span>es appro<span class=\"_ _0\"></span>ximates t<span class=\"_ _0\"></span>o their fair value. S<span class=\"_ _0\"></span>taff advance<span class=\"_ _0\"></span>s have been made in or<span class=\"_ _3\"></span>der to re<span class=\"_ _0\"></span>tain </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs301\">ke<span class=\"_ _0\"></span>y staff and ar<span class=\"_ _0\"></span>e expensed ov<span class=\"_ _0\"></span>er five year<span class=\"_ _0\"></span>s in line with the contrac<span class=\"_ _0\"></span>tual terms of th<span class=\"_ _0\"></span>e advances </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs302\">but ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>epayable if the r<span class=\"_ _0\"></span>elevant individual le<span class=\"_ _0\"></span>aves the Gr<span class=\"_ _3\"></span>oup.<span class=\"_ _2d2\"> </span></div>Accounting policy:<span class=\"_ _2d2\"> </span>Amortised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d2\"> </span>The amortised c<span class=\"_ _0\"></span>ost of a financial asse<span class=\"_ _0\"></span>t is the amount at which the financial asse<span class=\"_ _0\"></span>t is measur<span class=\"_ _3\"></span>ed at initial rec<span class=\"_ _0\"></span>ognition, minus principal r<span class=\"_ _0\"></span>epayments, plus or minu<span class=\"_ _0\"></span>s the cumulative amortisation usin<span class=\"_ _0\"></span>g the eff<span class=\"_ _0\"></span>ective inter<span class=\"_ _3\"></span>est method of an<span class=\"_ _0\"></span>y differ<span class=\"_ _3\"></span>ence between the initial amount r<span class=\"_ _0\"></span>ecognised an<span class=\"_ _0\"></span>d the maturity amount, minu<span class=\"_ _0\"></span>s any red<span class=\"_ _0\"></span>uction for impairm<span class=\"_ _0\"></span>ent. Der<span class=\"_ _0\"></span>ecognition<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup der<span class=\"_ _0\"></span>ecognises a financial asse<span class=\"_ _0\"></span>t when the contra<span class=\"_ _0\"></span>ctual rights t<span class=\"_ _0\"></span>o the cash flows fr<span class=\"_ _0\"></span>om the asset expir<span class=\"_ _0\"></span>e, or it transf<span class=\"_ _0\"></span>ers the righ<span class=\"_ _0\"></span>ts to r<span class=\"_ _0\"></span>eceive the con<span class=\"_ _0\"></span>tractual cash flo<span class=\"_ _0\"></span>ws in a transac<span class=\"_ _0\"></span>tion in which substantially all o<span class=\"_ _0\"></span>f the risks and r<span class=\"_ _0\"></span>eward<span class=\"_ _0\"></span>s of owner<span class=\"_ _0\"></span>ship of the financial asset ar<span class=\"_ _3\"></span>e transf<span class=\"_ _0\"></span>erred or in which the G<span class=\"_ _0\"></span>roup neith<span class=\"_ _0\"></span>er transf<span class=\"_ _0\"></span>ers nor r<span class=\"_ _0\"></span>etains substan<span class=\"_ _0\"></span>tially all of the risks and r<span class=\"_ _0\"></span>ewar<span class=\"_ _0\"></span>ds of o<span class=\"_ _0\"></span>wnership and does no<span class=\"_ _0\"></span>t re<span class=\"_ _0\"></span>tain contr<span class=\"_ _0\"></span>ol of the financial asset. O<span class=\"_ _0\"></span>n derecognition o<span class=\"_ _0\"></span>f a financial asset, the diff<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ence between the carryin<span class=\"_ _0\"></span>g amount o<span class=\"_ _0\"></span>f the asset (or the carrying amo<span class=\"_ _0\"></span>unt allocated to th<span class=\"_ _0\"></span>e portion of the asset tha<span class=\"_ _0\"></span>t is der<span class=\"_ _0\"></span>ecognised) and the c<span class=\"_ _0\"></span>onsideration r<span class=\"_ _0\"></span>eceived (includin<span class=\"_ _0\"></span>g any new asset ob<span class=\"_ _0\"></span>tained less any new liability assumed<span class=\"_ _0\"></span>) is reco<span class=\"_ _0\"></span>gnised in the statemen<span class=\"_ _0\"></span>t of compr<span class=\"_ _0\"></span>ehensive income.<span class=\"_ _2d2\"> </span>Any int<span class=\"_ _0\"></span>eres<span class=\"_ _0\"></span>t in such transf<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed financial assets that is cr<span class=\"_ _3\"></span>eated or r<span class=\"_ _0\"></span>etained by the G<span class=\"_ _0\"></span>roup is<span class=\"_ gs8\"> </span>r<span class=\"_ _0\"></span>ecognised as a separ<span class=\"_ _0\"></span>ate asset or liability. Pr<span class=\"_ _0\"></span>epayments arise wher<span class=\"_ _3\"></span>e the Group pa<span class=\"_ _0\"></span>ys cash in advanc<span class=\"_ _0\"></span>e for service<span class=\"_ _0\"></span>s. As the service is pr<span class=\"_ _0\"></span>ovided, the pr<span class=\"_ _0\"></span>epayment is r<span class=\"_ _0\"></span>educed, and the oper<span class=\"_ _0\"></span>ating expense is r<span class=\"_ _3\"></span>ecognised in the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive incom<span class=\"_ _0\"></span>e.<span class=\"_ _2d2\"> </span><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs319\">In determinin<span class=\"_ _0\"></span>g the reco<span class=\"_ _0\"></span>verability o<span class=\"_ _0\"></span>f trade r<span class=\"_ _0\"></span>eceivables, the Gr<span class=\"_ _3\"></span>oup considered an<span class=\"_ _0\"></span>y change </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs31a\">in<span class=\"_ gs8\"> </span>the cr<span class=\"_ _0\"></span>edit quality of the tr<span class=\"_ _0\"></span>ade rec<span class=\"_ _0\"></span>eivable from the d<span class=\"_ _0\"></span>ate the cr<span class=\"_ _0\"></span>edit was initially gran<span class=\"_ _0\"></span>ted up </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs31b\">to<span class=\"_ gs8\"> </span>the r<span class=\"_ _0\"></span>eporting dat<span class=\"_ _0\"></span>e. Such changes wo<span class=\"_ _0\"></span>uld include when one or mor<span class=\"_ _0\"></span>e detrimental ev<span class=\"_ _0\"></span>ents have </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs31c\">occurr<span class=\"_ _0\"></span>ed, such as significant finan<span class=\"_ _0\"></span>cial difficulty of the co<span class=\"_ _0\"></span>unterparty or it becoming pr<span class=\"_ _0\"></span>obable </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs31d\">that the co<span class=\"_ _0\"></span>unterparty will enter bankr<span class=\"_ _0\"></span>uptcy or other financial r<span class=\"_ _3\"></span>eorganisa<span class=\"_ _0\"></span>tion. As the majority </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs31e\">of<span class=\"_ gs8\"> </span>tr<span class=\"_ _0\"></span>ade rec<span class=\"_ _0\"></span>eivables are f<span class=\"_ _3\"></span>ees settle<span class=\"_ _0\"></span>d directly fr<span class=\"_ _3\"></span>om the cash of the r<span class=\"_ _0\"></span>espective fund<span class=\"_ _0\"></span>s, the credit </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs31f\">risk is consider<span class=\"_ _0\"></span>ed to be very lo<span class=\"_ _0\"></span>w. When trade r<span class=\"_ _3\"></span>eceivables ar<span class=\"_ _0\"></span>e fees s<span class=\"_ _0\"></span>ettled dir<span class=\"_ _0\"></span>ectly fr<span class=\"_ _0\"></span>om </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs320\">inve<span class=\"_ _0\"></span>stee<span class=\"_ gs8\"> </span>companies, i.e. dir<span class=\"_ _0\"></span>ector<span class=\"_ _0\"></span>s\u2019 and monitoring f<span class=\"_ _0\"></span>ees, ther<span class=\"_ _0\"></span>e is the possibility of financial </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs321\">difficulty<span class=\"_ _3\"></span>, however th<span class=\"_ _0\"></span>ese fee<span class=\"_ _0\"></span>s individually ar<span class=\"_ _0\"></span>e not significant. See no<span class=\"_ _0\"></span>te 30 f<span class=\"_ _0\"></span>or management o<span class=\"_ _0\"></span>f </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs322\">cr<span class=\"_ _0\"></span>edit risk.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs328\">The agein<span class=\"_ _0\"></span>g pro<span class=\"_ _0\"></span>file of the Gr<span class=\"_ _0\"></span>oup\u2019s trade r<span class=\"_ _0\"></span>eceivables is as f<span class=\"_ _3\"></span>ollows:<span class=\"_ _2d2\"> </span></div><div class=\"gs329\"><table class=\"s w1c8 h1d3\" id=\"_43d905f2-7afa-4659-8d0c-cea1693770ae\"><tr><td></td><td class=\"t m1 x27c h26 y2b9f ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y2ba0 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2ba1 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y2ba2 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2ba3 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y2ba4 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2a3a w1c9 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Curr<span class=\"_ _0\"></span>ent<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x740 y2a3b w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">23,470<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x741 y2a3a w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">14,139<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h9 y2ba5 ff3 fs7 fc0 sc0 ls0 ws0\">Over<span class=\"_ _0\"></span>due<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y29a9 w1ca h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">&lt; 30 days<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x544 y2891 w67 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">55<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x742 y29a9 w67 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">27<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w1cb h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">30-60 days<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x743 y29b4 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">276<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x744 y29b5 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">322<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29f2 w1cb h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">60-90 days<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x743 y29f3 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">391<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x744 y29f2 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">105<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w1ca h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">&gt; 90 days<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x745 y2895 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,416<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x746 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,215<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x293 y2897 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">26,608<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x294 y2898 w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">17,808<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs32a\">The mov<span class=\"_ _0\"></span>ement in the impairment allo<span class=\"_ _0\"></span>wance f<span class=\"_ _0\"></span>or trade r<span class=\"_ _0\"></span>eceivables is as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2d2\"> </span></div><div class=\"gs32b\"><table class=\"s w1cc h1cd\" id=\"_06a60854-32df-449a-b015-f22b64597a97\"><tr><td></td><td class=\"t m1 x27c h26 y2ba6 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y2ba7 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2ba8 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y2ba9 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2baa ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y2bab ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y29b5 w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x747 y29b4 w67 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">61<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x748 y29b5 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">61<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a45 w1cd h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">W<span class=\"_ _0\"></span>ritten o<span class=\"_ _0\"></span>ff during the period as uncollectible<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x749 y2a45 we7 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(13)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x74a y2bac w89 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b6 w1ce h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Incr<span class=\"_ _0\"></span>ease during the period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b4 y29b7 w69 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">419<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b5 y29b6 w89 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wde h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x74b y2897 w69 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">467<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b0 y2898 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">61<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs32c\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de receiv<span class=\"_ _0\"></span>ables include amounts which ar<span class=\"_ _0\"></span>e past due at th<span class=\"_ _0\"></span>e reporting da<span class=\"_ _0\"></span>te but agains<span class=\"_ _0\"></span>t which </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs32d\">the Gr<span class=\"_ _0\"></span>oup has not r<span class=\"_ _3\"></span>ecognised a pr<span class=\"_ _0\"></span>ovision f<span class=\"_ _0\"></span>or impairment as ther<span class=\"_ _0\"></span>e has been no significant </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs32e\">change in cr<span class=\"_ _3\"></span>edit quality and the amounts ar<span class=\"_ _0\"></span>e still consider<span class=\"_ _0\"></span>ed rec<span class=\"_ _0\"></span>overable.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de and other r<span class=\"_ _0\"></span>eceivables ar<span class=\"_ _0\"></span>e re<span class=\"_ _0\"></span>cognised initially at trans<span class=\"_ _0\"></span>action price less at<span class=\"_ _0\"></span>tributable transac<span class=\"_ _0\"></span>tion costs. Subsequ<span class=\"_ _0\"></span>ent to initial r<span class=\"_ _0\"></span>ecognition they ar<span class=\"_ _0\"></span>e measur<span class=\"_ _0\"></span>ed at amortised co<span class=\"_ _0\"></span>st using the e<span class=\"_ _0\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est method, le<span class=\"_ _0\"></span>ss any impairment losses. F<span class=\"_ _0\"></span>or trade r<span class=\"_ _3\"></span>eceivables this is becaus<span class=\"_ _0\"></span>e they meet the criteria s<span class=\"_ _0\"></span>et out under IFRS 9, bein<span class=\"_ _0\"></span>g assets held within a business model that giv<span class=\"_ _0\"></span>e rise to contr<span class=\"_ _0\"></span>actual cash flow<span class=\"_ _0\"></span>s and are solely pa<span class=\"_ _0\"></span>yments of principal and inter<span class=\"_ _3\"></span>est (\u201cSPPI\u201d). If the arrangem<span class=\"_ _0\"></span>ent constitut<span class=\"_ _0\"></span>es a financing transaction, f<span class=\"_ _3\"></span>or example if payment is de<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed beyon<span class=\"_ _0\"></span>d normal business terms, then it is me<span class=\"_ _0\"></span>asured a<span class=\"_ _0\"></span>t the pres<span class=\"_ _0\"></span>ent value o<span class=\"_ _0\"></span>f futur<span class=\"_ _0\"></span>e payments discoun<span class=\"_ _0\"></span>ted at a mark<span class=\"_ _0\"></span>et rat<span class=\"_ _0\"></span>e of inter<span class=\"_ _0\"></span>est f<span class=\"_ _0\"></span>or a similar debt instrument.<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>or trade r<span class=\"_ _0\"></span>eceivables, the Gr<span class=\"_ _0\"></span>oup applies a simplified appr<span class=\"_ _0\"></span>oach in calculatin<span class=\"_ _0\"></span>g ECLs. Ther<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ore, the G<span class=\"_ _0\"></span>roup does no<span class=\"_ _0\"></span>t track chang<span class=\"_ _0\"></span>es in credit risk, b<span class=\"_ _0\"></span>ut instead r<span class=\"_ _0\"></span>ecognises a lo<span class=\"_ _0\"></span>ss allowanc<span class=\"_ _0\"></span>e based on lif<span class=\"_ _0\"></span>etime ECLs at each r<span class=\"_ _3\"></span>eporting date. The G<span class=\"_ _0\"></span>roup has e<span class=\"_ _0\"></span>stablished a pr<span class=\"_ _0\"></span>ovision matrix that is bas<span class=\"_ _0\"></span>ed on its historical cr<span class=\"_ _0\"></span>edit loss experience, adju<span class=\"_ _0\"></span>sted f<span class=\"_ _0\"></span>or f<span class=\"_ _0\"></span>orward-lookin<span class=\"_ _0\"></span>g factor<span class=\"_ _0\"></span>s specific to the debt<span class=\"_ _0\"></span>ors and the economic en<span class=\"_ _0\"></span>vironmen<span class=\"_ _0\"></span>t.<span class=\"_ _2d2\"> </span>When a <span class=\"_ _0\"></span>trade r<span class=\"_ _3\"></span>eceivable is cr<span class=\"_ _0\"></span>edit impair<span class=\"_ _0\"></span>ed, it is <span class=\"_ _0\"></span>written o<span class=\"_ _0\"></span>ff agains<span class=\"_ _0\"></span>t trade r<span class=\"_ _3\"></span>eceivables and <span class=\"_ _0\"></span>the<span class=\"_ _2\"></span> amount <span class=\"_ _0\"></span>of the lo<span class=\"_ _0\"></span>ss is r<span class=\"_ _0\"></span>ecognised in <span class=\"_ _0\"></span>the stat<span class=\"_ _0\"></span>ement of <span class=\"_ _0\"></span>comprehensiv<span class=\"_ _0\"></span>e income. <span class=\"_ _0\"></span>Subsequent r<span class=\"_ _0\"></span>ecoveries <span class=\"_ _0\"></span>of am<span class=\"_ _0\"></span>ounts pr<span class=\"_ _0\"></span>eviously <span class=\"_ _0\"></span>written <span class=\"_ _0\"></span>off ar<span class=\"_ _0\"></span>e cr<span class=\"_ _0\"></span>edited <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>statement <span class=\"_ _0\"></span>of c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span> income. <span class=\"_ _0\"></span>In line with the <span class=\"_ _0\"></span>Gro<span class=\"_ _0\"></span>up\u2019s historical e<span class=\"_ _0\"></span>xperience, and a<span class=\"_ _0\"></span>fter c<span class=\"_ _0\"></span>onsideration o<span class=\"_ _0\"></span>f curr<span class=\"_ _0\"></span>ent cr<span class=\"_ _0\"></span>edit exposur<span class=\"_ _3\"></span>es, the Gr<span class=\"_ _0\"></span>oup does <span class=\"_ _0\"></span>not expe<span class=\"_ _0\"></span>ct to inc<span class=\"_ _0\"></span>ur any significant <span class=\"_ _0\"></span>credit <span class=\"_ _0\"></span>losses and <span class=\"_ _0\"></span>has<span class=\"_ _2\"></span> not <span class=\"_ _0\"></span>reco<span class=\"_ _0\"></span>gnised any e<span class=\"_ _0\"></span>xpected cr<span class=\"_ _0\"></span>edit loss<span class=\"_ _0\"></span>es (\u201cECLs\u201d) in <span class=\"_ _0\"></span>the curr<span class=\"_ _0\"></span>ent or pr<span class=\"_ _0\"></span>evious <span class=\"_ _0\"></span>period. The Gr<span class=\"_ _0\"></span>oup incurr<span class=\"_ _0\"></span>ed a b<span class=\"_ _0\"></span>ad debt <span class=\"_ _0\"></span>expense o<span class=\"_ _0\"></span>f \u00a3419,000 (2024: \u00a3nil).<span class=\"_ _2d2\"> </span>Amortised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d2\"> </span>The amortised c<span class=\"_ _0\"></span>ost of a financial asse<span class=\"_ _0\"></span>t is the amount at which the financial asse<span class=\"_ _0\"></span>t is measur<span class=\"_ _3\"></span>ed at initial rec<span class=\"_ _0\"></span>ognition, minus principal r<span class=\"_ _0\"></span>epayments, plus or minu<span class=\"_ _0\"></span>s the cumulative amortisation usin<span class=\"_ _0\"></span>g the eff<span class=\"_ _0\"></span>ective inter<span class=\"_ _3\"></span>est method of an<span class=\"_ _0\"></span>y differ<span class=\"_ _3\"></span>ence between the initial amount r<span class=\"_ _0\"></span>ecognised an<span class=\"_ _0\"></span>d the maturity amount, minu<span class=\"_ _0\"></span>s any red<span class=\"_ _0\"></span>uction for impairm<span class=\"_ _0\"></span>ent. Der<span class=\"_ _0\"></span>ecognition<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup der<span class=\"_ _0\"></span>ecognises a financial asse<span class=\"_ _0\"></span>t when the contra<span class=\"_ _0\"></span>ctual rights t<span class=\"_ _0\"></span>o the cash flows fr<span class=\"_ _0\"></span>om the asset expir<span class=\"_ _0\"></span>e, or it transf<span class=\"_ _0\"></span>ers the righ<span class=\"_ _0\"></span>ts to r<span class=\"_ _0\"></span>eceive the con<span class=\"_ _0\"></span>tractual cash flo<span class=\"_ _0\"></span>ws in a transac<span class=\"_ _0\"></span>tion in which substantially all o<span class=\"_ _0\"></span>f the risks and r<span class=\"_ _0\"></span>eward<span class=\"_ _0\"></span>s of owner<span class=\"_ _0\"></span>ship of the financial asset ar<span class=\"_ _3\"></span>e transf<span class=\"_ _0\"></span>erred or in which the G<span class=\"_ _0\"></span>roup neith<span class=\"_ _0\"></span>er transf<span class=\"_ _0\"></span>ers nor r<span class=\"_ _0\"></span>etains substan<span class=\"_ _0\"></span>tially all of the risks and r<span class=\"_ _0\"></span>ewar<span class=\"_ _0\"></span>ds of o<span class=\"_ _0\"></span>wnership and does no<span class=\"_ _0\"></span>t re<span class=\"_ _0\"></span>tain contr<span class=\"_ _0\"></span>ol of the financial asset. O<span class=\"_ _0\"></span>n derecognition o<span class=\"_ _0\"></span>f a financial asset, the diff<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ence between the carryin<span class=\"_ _0\"></span>g amount o<span class=\"_ _0\"></span>f the asset (or the carrying amo<span class=\"_ _0\"></span>unt allocated to th<span class=\"_ _0\"></span>e portion of the asset tha<span class=\"_ _0\"></span>t is der<span class=\"_ _0\"></span>ecognised) and the c<span class=\"_ _0\"></span>onsideration r<span class=\"_ _0\"></span>eceived (includin<span class=\"_ _0\"></span>g any new asset ob<span class=\"_ _0\"></span>tained less any new liability assumed<span class=\"_ _0\"></span>) is reco<span class=\"_ _0\"></span>gnised in the statemen<span class=\"_ _0\"></span>t of compr<span class=\"_ _0\"></span>ehensive income.<span class=\"_ _2d2\"> </span>Any int<span class=\"_ _0\"></span>eres<span class=\"_ _0\"></span>t in such transf<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed financial assets that is cr<span class=\"_ _3\"></span>eated or r<span class=\"_ _0\"></span>etained by the G<span class=\"_ _0\"></span>roup is<span class=\"_ gs8\"> </span>r<span class=\"_ _0\"></span>ecognised as a separ<span class=\"_ _0\"></span>ate asset or liability. Pr<span class=\"_ _0\"></span>epayments arise wher<span class=\"_ _3\"></span>e the Group pa<span class=\"_ _0\"></span>ys cash in advanc<span class=\"_ _0\"></span>e for service<span class=\"_ _0\"></span>s. As the service is pr<span class=\"_ _0\"></span>ovided, the pr<span class=\"_ _0\"></span>epayment is r<span class=\"_ _0\"></span>educed, and the oper<span class=\"_ _0\"></span>ating expense is r<span class=\"_ _3\"></span>ecognised in the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive incom<span class=\"_ _0\"></span>e.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-545": {
   "value": "17. Contract costs Accounting policy: The Group may enter into placement agency agreements with providers who will seek to raise investor monies. Where placement agency fees are incremental to obtaining, extending or modifying a contract with a customer, these fees are capitalised and then expensed on a systematic basis consistent with the pattern of transfer of the services to which the asset relates. Where placement agency fees are not considered to be incremental, these are expensed as they are incurred. Capitalised placement fees are included within contract costs. Retainer amounts paid to placement agents are recognised as an asset. Where the placement agent is successful in obtaining a contract with a customer, the retainer amounts are offset against the gross placement agency fees when incurred. If unsuccessful, the retainer amounts are expensed. Key judgements: When deciding whether placement agency fees are incremental to obtaining, extending or modifying a contract with a customer, the Group must consider whether an individual investor is the customer or whether the fund that the investor is investing into is the customer. Where the individual investor is the customer, the fees will be incremental. Where the customer is the fund, the fees for the individual investor would not be incremental. 31 March 31 March 2025 2024 \u00a3000 \u00a3000 Incremental placement agency fees, of which: 5,763 3,375 Non-current assets 4,903 2,777 Current assets 860 598",
   "dimensions": {
    "concept": "foresightgroup:DisclosureOfContractCosts",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "Der<span class=\"_ _0\"></span>ecognition<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup der<span class=\"_ _0\"></span>ecognises a financial asse<span class=\"_ _0\"></span>t when the contra<span class=\"_ _0\"></span>ctual rights t<span class=\"_ _0\"></span>o the cash flows fr<span class=\"_ _0\"></span>om the asset expir<span class=\"_ _0\"></span>e, or it transf<span class=\"_ _0\"></span>ers the righ<span class=\"_ _0\"></span>ts to r<span class=\"_ _0\"></span>eceive the con<span class=\"_ _0\"></span>tractual cash flo<span class=\"_ _0\"></span>ws in a transac<span class=\"_ _0\"></span>tion in which substantially all o<span class=\"_ _0\"></span>f the risks and r<span class=\"_ _0\"></span>eward<span class=\"_ _0\"></span>s of owner<span class=\"_ _0\"></span>ship of the financial asset ar<span class=\"_ _3\"></span>e transf<span class=\"_ _0\"></span>erred or in which the G<span class=\"_ _0\"></span>roup neith<span class=\"_ _0\"></span>er transf<span class=\"_ _0\"></span>ers nor r<span class=\"_ _0\"></span>etains substan<span class=\"_ _0\"></span>tially all of the risks and r<span class=\"_ _0\"></span>ewar<span class=\"_ _0\"></span>ds of o<span class=\"_ _0\"></span>wnership and does no<span class=\"_ _0\"></span>t re<span class=\"_ _0\"></span>tain contr<span class=\"_ _0\"></span>ol of the financial asset. O<span class=\"_ _0\"></span>n derecognition o<span class=\"_ _0\"></span>f a financial asset, the diff<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ence between the carryin<span class=\"_ _0\"></span>g amount o<span class=\"_ _0\"></span>f the asset (or the carrying amo<span class=\"_ _0\"></span>unt allocated to th<span class=\"_ _0\"></span>e portion of the asset tha<span class=\"_ _0\"></span>t is der<span class=\"_ _0\"></span>ecognised) and the c<span class=\"_ _0\"></span>onsideration r<span class=\"_ _0\"></span>eceived (includin<span class=\"_ _0\"></span>g any new asset ob<span class=\"_ _0\"></span>tained less any new liability assumed<span class=\"_ _0\"></span>) is reco<span class=\"_ _0\"></span>gnised in the statemen<span class=\"_ _0\"></span>t of compr<span class=\"_ _0\"></span>ehensive income.<span class=\"_ _2d2\"> </span>Any int<span class=\"_ _0\"></span>eres<span class=\"_ _0\"></span>t in such transf<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed financial assets that is cr<span class=\"_ _3\"></span>eated or r<span class=\"_ _0\"></span>etained by the G<span class=\"_ _0\"></span>roup is<span class=\"_ gs8\"> </span>r<span class=\"_ _0\"></span>ecognised as a separ<span class=\"_ _0\"></span>ate asset or liability. Pr<span class=\"_ _0\"></span>epayments arise wher<span class=\"_ _3\"></span>e the Group pa<span class=\"_ _0\"></span>ys cash in advanc<span class=\"_ _0\"></span>e for service<span class=\"_ _0\"></span>s. As the service is pr<span class=\"_ _0\"></span>ovided, the pr<span class=\"_ _0\"></span>epayment is r<span class=\"_ _0\"></span>educed, and the oper<span class=\"_ _0\"></span>ating expense is r<span class=\"_ _3\"></span>ecognised in the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive incom<span class=\"_ _0\"></span>e.<span class=\"_ _2d2\"> </span>Der<span class=\"_ _0\"></span>ecognition<span class=\"_ _2d2\"> </span>The Compan<span class=\"_ _0\"></span>y dereco<span class=\"_ _0\"></span>gnises a financial liability when its contr<span class=\"_ _0\"></span>actual obligations ar<span class=\"_ _3\"></span>e dischar<span class=\"_ _0\"></span>ged or cancelled or expir<span class=\"_ _3\"></span>e.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "19. Cash and cash equivalents<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Cash and cash equivalen<span class=\"_ _0\"></span>ts comprise cash at banks an<span class=\"_ _0\"></span>d on hand and short-term highly liquid deposits with a maturity o<span class=\"_ _0\"></span>f thre<span class=\"_ _0\"></span>e months or less.<span class=\"_ _2d2\"> </span><table class=\"s wf3 h1db\" id=\"_0d770f01-eaac-43b9-a1ea-c93b7e2958bf\"><tr><td></td><td class=\"t m1 x2af h26 y2bad ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2bae ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2baf ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2bb0 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2bb1 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2bb2 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2a45 w1cf h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Cash at bank<span class=\"_ _0\"></span>s and on hand<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x74c y2a45 w47 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">25,419<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x74d y2a44 w47 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">32,357<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b6 w1d0 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Short-t<span class=\"_ _0\"></span>erm deposits<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x29d y29b7 w47 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">17,833<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x74e y29b6 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">12,647<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x4b8 y2897 w47 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">43,252<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b9 y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">45,004</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>Cash and cash equivalen<span class=\"_ _0\"></span>ts comprise cash at banks an<span class=\"_ _0\"></span>d on hand and short-term highly liquid deposits with a maturity o<span class=\"_ _0\"></span>f thre<span class=\"_ _0\"></span>e months or less.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-528": {
   "value": "21. Loans and borr<span class=\"_ _0\"></span>owings<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs are r<span class=\"_ _3\"></span>ecognised initially at fair valu<span class=\"_ _0\"></span>e, net of tr<span class=\"_ _0\"></span>ansaction costs incurr<span class=\"_ _0\"></span>ed. Loans and borr<span class=\"_ _3\"></span>owings ar<span class=\"_ _0\"></span>e subsequen<span class=\"_ _0\"></span>tly carried at amortised cost; an<span class=\"_ _0\"></span>y diff<span class=\"_ _0\"></span>erence b<span class=\"_ _0\"></span>etween the pr<span class=\"_ _0\"></span>oceeds (net o<span class=\"_ _0\"></span>f transaction co<span class=\"_ _0\"></span>sts) and the r<span class=\"_ _0\"></span>edemption value is r<span class=\"_ _0\"></span>ecognised as finance e<span class=\"_ _0\"></span>xpenses in the statemen<span class=\"_ _0\"></span>t of compr<span class=\"_ _0\"></span>ehensive income o<span class=\"_ _0\"></span>ver the period of the borr<span class=\"_ _3\"></span>owings using the e<span class=\"_ _0\"></span>ffe<span class=\"_ _0\"></span>ctive inter<span class=\"_ _0\"></span>est meth<span class=\"_ _0\"></span>od.<span class=\"_ _2d2\"> </span>Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs are der<span class=\"_ _3\"></span>ecognised fr<span class=\"_ _0\"></span>om the statemen<span class=\"_ _0\"></span>t of financial position when the obligation specified in th<span class=\"_ _0\"></span>e contract is dis<span class=\"_ _0\"></span>charged, can<span class=\"_ _0\"></span>celled or expir<span class=\"_ _0\"></span>ed. The diff<span class=\"_ _0\"></span>eren<span class=\"_ _0\"></span>ce between the carrying am<span class=\"_ _0\"></span>ount of a financial liability that h<span class=\"_ _0\"></span>as been extinguishe<span class=\"_ _0\"></span>d or transf<span class=\"_ _0\"></span>erred t<span class=\"_ _0\"></span>o another party and the consider<span class=\"_ _0\"></span>ation paid, including an<span class=\"_ _0\"></span>y non-cash asset<span class=\"_ _0\"></span>s transf<span class=\"_ _0\"></span>erred or liabilities ass<span class=\"_ _0\"></span>umed, is rec<span class=\"_ _0\"></span>ognised in the statem<span class=\"_ _0\"></span>ent of compr<span class=\"_ _0\"></span>ehensive income as finan<span class=\"_ _0\"></span>ce expenses. Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs are classified as c<span class=\"_ _0\"></span>urrent liabilitie<span class=\"_ _0\"></span>s unless the Gr<span class=\"_ _0\"></span>oup has an unconditional righ<span class=\"_ _0\"></span>t to def<span class=\"_ _0\"></span>er settlem<span class=\"_ _0\"></span>ent of the liability f<span class=\"_ _0\"></span>or at least 12 month<span class=\"_ _0\"></span>s after the r<span class=\"_ _0\"></span>eporting period. Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs aro<span class=\"_ _0\"></span>se from the a<span class=\"_ _0\"></span>cquisition of PiP Manag<span class=\"_ _0\"></span>er Limited in the year en<span class=\"_ _0\"></span>ded 31<span class=\"_ gs8\"> </span>Mar<span class=\"_ _0\"></span>ch 2021.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "21. Loans and borr<span class=\"_ _0\"></span>owings<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs are r<span class=\"_ _3\"></span>ecognised initially at fair valu<span class=\"_ _0\"></span>e, net of tr<span class=\"_ _0\"></span>ansaction costs incurr<span class=\"_ _0\"></span>ed. Loans and borr<span class=\"_ _3\"></span>owings ar<span class=\"_ _0\"></span>e subsequen<span class=\"_ _0\"></span>tly carried at amortised cost; an<span class=\"_ _0\"></span>y diff<span class=\"_ _0\"></span>erence b<span class=\"_ _0\"></span>etween the pr<span class=\"_ _0\"></span>oceeds (net o<span class=\"_ _0\"></span>f transaction co<span class=\"_ _0\"></span>sts) and the r<span class=\"_ _0\"></span>edemption value is r<span class=\"_ _0\"></span>ecognised as finance e<span class=\"_ _0\"></span>xpenses in the statemen<span class=\"_ _0\"></span>t of compr<span class=\"_ _0\"></span>ehensive income o<span class=\"_ _0\"></span>ver the period of the borr<span class=\"_ _3\"></span>owings using the e<span class=\"_ _0\"></span>ffe<span class=\"_ _0\"></span>ctive inter<span class=\"_ _0\"></span>est meth<span class=\"_ _0\"></span>od.<span class=\"_ _2d2\"> </span>Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs are der<span class=\"_ _3\"></span>ecognised fr<span class=\"_ _0\"></span>om the statemen<span class=\"_ _0\"></span>t of financial position when the obligation specified in th<span class=\"_ _0\"></span>e contract is dis<span class=\"_ _0\"></span>charged, can<span class=\"_ _0\"></span>celled or expir<span class=\"_ _0\"></span>ed. The diff<span class=\"_ _0\"></span>eren<span class=\"_ _0\"></span>ce between the carrying am<span class=\"_ _0\"></span>ount of a financial liability that h<span class=\"_ _0\"></span>as been extinguishe<span class=\"_ _0\"></span>d or transf<span class=\"_ _0\"></span>erred t<span class=\"_ _0\"></span>o another party and the consider<span class=\"_ _0\"></span>ation paid, including an<span class=\"_ _0\"></span>y non-cash asset<span class=\"_ _0\"></span>s transf<span class=\"_ _0\"></span>erred or liabilities ass<span class=\"_ _0\"></span>umed, is rec<span class=\"_ _0\"></span>ognised in the statem<span class=\"_ _0\"></span>ent of compr<span class=\"_ _0\"></span>ehensive income as finan<span class=\"_ _0\"></span>ce expenses. Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs are classified as c<span class=\"_ _0\"></span>urrent liabilitie<span class=\"_ _0\"></span>s unless the Gr<span class=\"_ _0\"></span>oup has an unconditional righ<span class=\"_ _0\"></span>t to def<span class=\"_ _0\"></span>er settlem<span class=\"_ _0\"></span>ent of the liability f<span class=\"_ _0\"></span>or at least 12 month<span class=\"_ _0\"></span>s after the r<span class=\"_ _0\"></span>eporting period. <div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs356\">Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs aro<span class=\"_ _0\"></span>se from the a<span class=\"_ _0\"></span>cquisition of PiP Manag<span class=\"_ _0\"></span>er Limited in the year en<span class=\"_ _0\"></span>ded </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs357\">31<span class=\"_ gs8\"> </span>Mar<span class=\"_ _0\"></span>ch 2021.<span class=\"_ _2d2\"> </span></div><div class=\"gs358\"><table class=\"s wd7 h1f6\" id=\"_7e8d1e34-b586-4cec-bd02-ba8e1607d527\"><tr><td></td><td class=\"t m1 x27c h26 y2bb9 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y2bba ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2bbb ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y2bbc ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2bbd ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y2bbe ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y298b w1d9 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs, of which:<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b7 y298a w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">380<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x755 y298b w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">509<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w1da h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Non-curr<span class=\"_ _0\"></span>ent liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x298 y2895 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">242<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x299 y2896 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">388<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2898 w1db h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Curr<span class=\"_ _0\"></span>ent liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x298 y2897 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">138<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x299 y2898 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">121<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs359\">T<span class=\"_ _3\"></span>erms and deb<span class=\"_ _0\"></span>t repayment schedule<span class=\"_ _2d2\"> </span></div><div class=\"gs35a\"><table class=\"s w171 h1f7\" id=\"_b17c3404-dbb0-4525-9f7d-abc5973ae40c\"><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x27d h26 y2bbf ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x27f h26 y2bc0 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x6ac h26 y2bc1 ff3 fs1 fc0 sc0 ls0 ws0\">Carrying </td></tr><tr><td></td><td></td><td class=\"t m1 x56b h2 y2bc2 ff2 fs1 fc2 sc0 ls0 ws0\">Nominal </td><td class=\"t m1 x756 h2 y2bc2 ff2 fs1 fc2 sc0 ls0 ws0\">Y<span class=\"_ _3\"></span>ear of </td><td class=\"c x758 y2bc4 w1dc h1f8\"><div class=\"t m1 x24f h26 y2b4f ff3 fs1 fc0 sc0 ls0 ws0\">amount</div><div class=\"t m1 x757 h19e y2bc3 ff3 fs12 fc0 sc0 ls0 ws0\">1<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"t m1 x759 h2 y2bc5 ff2 fs1 fc2 sc0 ls0 ws0\">Curr<span class=\"_ _0\"></span>ency<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x75a h2 y2bc5 ff2 fs1 fc2 sc0 ls0 ws0\">inter<span class=\"_ _0\"></span>est rat<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span></td><td class=\"c x293 y2bc7 w1dd h1bc\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">maturity</div><div class=\"t m1 x75b h33 y2bc6 ff2 fs12 fc2 sc0 ls0 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"t m1 x27f h26 y2bc8 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2898 w1de h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Unsecur<span class=\"_ _3\"></span>ed loan<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x75c y2898 w1df h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">GBP<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x75d y2898 w1e0 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Base r<span class=\"_ _0\"></span>ate + 2%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x75e y2898 w1e1 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2027<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x75f y2897 w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">380<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 h16 ff7 fsa fc2 sc0 ls0 ws0 gs35b\">1. <span class=\"_ _e\"> </span>The carrying amount o<span class=\"_ _0\"></span>f these loans and borr<span class=\"_ _0\"></span>owings equates t<span class=\"_ _0\"></span>o the fair value. </div><div class=\"t m1 h16 ff7 fsa fc2 sc0 ls0 ws0 gs35c\">2. <span class=\"_ _e\"> </span>The loans wer<span class=\"_ _0\"></span>e provided b<span class=\"_ _0\"></span>y five lenders equally. Th<span class=\"_ _0\"></span>e Group agr<span class=\"_ _0\"></span>eed with four lender<span class=\"_ _0\"></span>s for early r<span class=\"_ _0\"></span>epayment, with r<span class=\"_ _0\"></span>epayment made in </div><div class=\"t m1 h16 ff7 fsa fc2 sc0 ls0 ws0 gs35d\">May 2023. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs35f\">The table below s<span class=\"_ _0\"></span>ummarises the maturity pr<span class=\"_ _0\"></span>ofile o<span class=\"_ _0\"></span>f the Group\u2019s lo<span class=\"_ _0\"></span>ans and borro<span class=\"_ _0\"></span>wings based on </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs360\">contr<span class=\"_ _0\"></span>actual undisco<span class=\"_ _0\"></span>unted payment<span class=\"_ _0\"></span>s:<span class=\"_ _2d2\"> </span></div><div class=\"gs361\"><table class=\"s w1e2 h1f9\" id=\"_9923793e-a7e7-4dd2-bfcd-e67263b85586\"><tr><td></td><td></td><td class=\"t m1 x761 h26 y2bc9 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"t m1 x762 h26 y2bca ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x763 h26 y2bca ff3 fs1 fc0 sc0 ls0 ws0\">Less than one year<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x764 h26 y2bca ff3 fs1 fc0 sc0 ls0 ws0\">One to two year<span class=\"_ _0\"></span>s </td><td class=\"t m1 x765 h18c y2bca ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>wo to five years </td><td class=\"t m1 x766 h18c y2bca ff1 fs1 fc0 sc0 ls0 ws0\">More than fiv<span class=\"_ _0\"></span>e years<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x762 h26 y2bcb ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x767 h26 y2bcb ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x768 h26 y2bcb ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x769 h26 y2bcb ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x76a h26 y2bcb ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2897 w69 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">380<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x76b y2897 w52 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">138<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x76c y2897 w52 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">121<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x76d y2897 w44 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">121<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x76e y2897 w7c h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"gs362\"><table class=\"s w1e3 h1fa\" id=\"_b87a1216-c8bb-4c3f-a32e-b2c90a8b67db\"><tr><td></td><td></td><td class=\"t m1 x761 h2 y2bcc ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"t m1 x762 h2 y2bcd ff2 fs1 fc2 sc0 ls2b ws55\">To<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x76f h2 y2bcd ff2 fs1 fc2 sc0 ls0 ws0\">Less than on<span class=\"_ _0\"></span>e year<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x764 h2 y2bcd ff2 fs1 fc2 sc0 ls0 ws0\">One to two y<span class=\"_ _0\"></span>ears </td><td class=\"t m1 x770 h2f y2bcd ff7 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>wo to five y<span class=\"_ _0\"></span>ears </td><td class=\"t m1 x766 h2f y2bcd ff7 fs1 fc2 sc0 ls0 ws0\">Mor<span class=\"_ _0\"></span>e than five years<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x762 h2 y2bce ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x767 h2 y2bce ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x771 h2 y2bce ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x769 h2 y2bce ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x76a h2 y2bce ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2897 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">509<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x76b y2897 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">121<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x76c y2897 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">146<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x76d y2897 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">121<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x772 y2897 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">121<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs363\">The mov<span class=\"_ _0\"></span>ement on the loans may be s<span class=\"_ _0\"></span>ummarised as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _2d2\"> </span></div><div class=\"gs364\"><table class=\"s w1e4 h1fb\" id=\"_28d49ca8-995c-435d-add7-3c61e6e43865\"><tr><td></td><td class=\"t m1 x2af h26 y2bcf ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2bd0 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2bd1 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2bd2 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2bd3 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2bd4 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2a24 wdb h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x773 y2a25 w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">509<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x774 y2a24 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,131<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w1e5 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x544 y29b4 w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">29<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x545 y29b5 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">53<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2bac w1e6 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">Repa<span class=\"_ _0\"></span>yment \u2013 principal<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x775 y2a45 w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(121)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x776 y2a45 w3d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(2,545)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298c w1e7 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">Repa<span class=\"_ _0\"></span>yment \u2013 inter<span class=\"_ _0\"></span>est<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x777 y298d w9f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(37)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x778 y298d w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(130)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wde h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x74b y2897 w44 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">380<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d2 y2898 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">509<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs365\">F<span class=\"_ _0\"></span>or more inf<span class=\"_ _3\"></span>ormation about the Gr<span class=\"_ _0\"></span>oup\u2019s exposur<span class=\"_ _3\"></span>e to inter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>te risk, see not<span class=\"_ _0\"></span>e 30.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs are r<span class=\"_ _3\"></span>ecognised initially at fair valu<span class=\"_ _0\"></span>e, net of tr<span class=\"_ _0\"></span>ansaction costs incurr<span class=\"_ _0\"></span>ed. Loans and borr<span class=\"_ _3\"></span>owings ar<span class=\"_ _0\"></span>e subsequen<span class=\"_ _0\"></span>tly carried at amortised cost; an<span class=\"_ _0\"></span>y diff<span class=\"_ _0\"></span>erence b<span class=\"_ _0\"></span>etween the pr<span class=\"_ _0\"></span>oceeds (net o<span class=\"_ _0\"></span>f transaction co<span class=\"_ _0\"></span>sts) and the r<span class=\"_ _0\"></span>edemption value is r<span class=\"_ _0\"></span>ecognised as finance e<span class=\"_ _0\"></span>xpenses in the statemen<span class=\"_ _0\"></span>t of compr<span class=\"_ _0\"></span>ehensive income o<span class=\"_ _0\"></span>ver the period of the borr<span class=\"_ _3\"></span>owings using the e<span class=\"_ _0\"></span>ffe<span class=\"_ _0\"></span>ctive inter<span class=\"_ _0\"></span>est meth<span class=\"_ _0\"></span>od.<span class=\"_ _2d2\"> </span>Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs are der<span class=\"_ _3\"></span>ecognised fr<span class=\"_ _0\"></span>om the statemen<span class=\"_ _0\"></span>t of financial position when the obligation specified in th<span class=\"_ _0\"></span>e contract is dis<span class=\"_ _0\"></span>charged, can<span class=\"_ _0\"></span>celled or expir<span class=\"_ _0\"></span>ed. The diff<span class=\"_ _0\"></span>eren<span class=\"_ _0\"></span>ce between the carrying am<span class=\"_ _0\"></span>ount of a financial liability that h<span class=\"_ _0\"></span>as been extinguishe<span class=\"_ _0\"></span>d or transf<span class=\"_ _0\"></span>erred t<span class=\"_ _0\"></span>o another party and the consider<span class=\"_ _0\"></span>ation paid, including an<span class=\"_ _0\"></span>y non-cash asset<span class=\"_ _0\"></span>s transf<span class=\"_ _0\"></span>erred or liabilities ass<span class=\"_ _0\"></span>umed, is rec<span class=\"_ _0\"></span>ognised in the statem<span class=\"_ _0\"></span>ent of compr<span class=\"_ _0\"></span>ehensive income as finan<span class=\"_ _0\"></span>ce expenses. Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs are classified as c<span class=\"_ _0\"></span>urrent liabilitie<span class=\"_ _0\"></span>s unless the Gr<span class=\"_ _0\"></span>oup has an unconditional righ<span class=\"_ _0\"></span>t to def<span class=\"_ _0\"></span>er settlem<span class=\"_ _0\"></span>ent of the liability f<span class=\"_ _0\"></span>or at least 12 month<span class=\"_ _0\"></span>s after the r<span class=\"_ _0\"></span>eporting period. Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs aro<span class=\"_ _0\"></span>se from the a<span class=\"_ _0\"></span>cquisition of PiP Manag<span class=\"_ _0\"></span>er Limited in the year en<span class=\"_ _0\"></span>ded 31<span class=\"_ gs8\"> </span>Mar<span class=\"_ _0\"></span>ch 2021.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-539": {
   "value": "20. T<span class=\"_ _3\"></span>rade and o<span class=\"_ _0\"></span>ther payables<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de and other payable<span class=\"_ _0\"></span>s are r<span class=\"_ _0\"></span>ecognised initially a<span class=\"_ _0\"></span>t transaction price plus a<span class=\"_ _0\"></span>ttributable transac<span class=\"_ _0\"></span>tion costs. Subsequ<span class=\"_ _0\"></span>ent to initial r<span class=\"_ _0\"></span>ecognition they ar<span class=\"_ _0\"></span>e measur<span class=\"_ _0\"></span>ed at amortised co<span class=\"_ _0\"></span>st using the e<span class=\"_ _0\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est method.<span class=\"_ _2d2\"> </span>Amortised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d2\"> </span>The amortised c<span class=\"_ _0\"></span>ost of a financial liability is the amoun<span class=\"_ _0\"></span>t at which the financial liability is measur<span class=\"_ _3\"></span>ed at initial rec<span class=\"_ _0\"></span>ognition, minus principal r<span class=\"_ _0\"></span>epayments, plus or minu<span class=\"_ _0\"></span>s the cumulative amortisation usin<span class=\"_ _0\"></span>g the eff<span class=\"_ _0\"></span>ective inter<span class=\"_ _3\"></span>est method of an<span class=\"_ _0\"></span>y differ<span class=\"_ _3\"></span>ence between the initial amount r<span class=\"_ _0\"></span>ecognised an<span class=\"_ _0\"></span>d the maturity amount. Der<span class=\"_ _0\"></span>ecognition<span class=\"_ _2d2\"> </span>The Compan<span class=\"_ _0\"></span>y dereco<span class=\"_ _0\"></span>gnises a financial liability when its contr<span class=\"_ _0\"></span>actual obligations ar<span class=\"_ _3\"></span>e dischar<span class=\"_ _0\"></span>ged or cancelled or expir<span class=\"_ _3\"></span>e.<span class=\"_ _2d2\"> </span><table class=\"s w1d1 h1d2\" id=\"_31a5eb4f-70ef-4b0e-acdd-506aca641744\"><tr><td></td><td class=\"t m1 x27c h26 y2bb3 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y2bb4 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2bb5 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y2bb6 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2bb7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y2bb8 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y29a3 w1d2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de payables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42b y29a4 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,637<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42c y29a3 w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,582<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a5 w1d3 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls1b ws3f\">Accruals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x29d y29a6 w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">19,972<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x29e y29a5 w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">16,472<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a7 w1d4 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2ac y29a8 w47 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">11,493<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42c y29a7 w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">7,361<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a9 w1d5 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other pay<span class=\"_ _0\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x74f y2891 w60 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,894<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x750 y29a9 w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,228<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w1d6 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">V<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>T and P<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>YE<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x424 y29b4 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,544<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y29b5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,522<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298b w1d7 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Corpor<span class=\"_ _0\"></span>ation tax<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x751 y298a w60 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,933<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x752 y298b w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,892<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w1d8 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Partner<span class=\"_ _0\"></span>ship capital contributions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x753 y2895 w69 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">947<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x754 y2896 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">971<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x293 y2897 w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">45,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x294 y2898 w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">38,028<span class=\"_ _2d2\"> </span></div></td></tr></table>T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de and other pa<span class=\"_ _0\"></span>yables comprise amoun<span class=\"_ _0\"></span>ts outstanding <span class=\"_ _0\"></span>for tr<span class=\"_ _0\"></span>ade purchas<span class=\"_ _0\"></span>es and ongoing c<span class=\"_ _0\"></span>osts.<span class=\"_ _2d2\"> </span>All tr<span class=\"_ _0\"></span>ade and other pay<span class=\"_ _0\"></span>ables matur<span class=\"_ _0\"></span>e within 12 months af<span class=\"_ _0\"></span>ter the r<span class=\"_ _0\"></span>eporting period. The Gr<span class=\"_ _0\"></span>oup consider the carrying am<span class=\"_ _0\"></span>ount of tra<span class=\"_ _0\"></span>de payables, other pa<span class=\"_ _0\"></span>yables, accrual<span class=\"_ _0\"></span>s and partnership capital contrib<span class=\"_ _0\"></span>utions appro<span class=\"_ _0\"></span>ximates t<span class=\"_ _0\"></span>o their fair value when me<span class=\"_ _0\"></span>asured <span class=\"_ _0\"></span>by discounting c<span class=\"_ _0\"></span>ash<span class=\"_ _2\"></span> flows at mark<span class=\"_ _0\"></span>et rat<span class=\"_ _0\"></span>es of inter<span class=\"_ _3\"></span>est as at the stat<span class=\"_ _0\"></span>ement of financial position d<span class=\"_ _0\"></span>ate. Def<span class=\"_ _0\"></span>erre<span class=\"_ _0\"></span>d income r<span class=\"_ _0\"></span>elates to f<span class=\"_ _3\"></span>ees receiv<span class=\"_ _0\"></span>ed in advance. P<span class=\"_ _0\"></span>artnership capital con<span class=\"_ _0\"></span>tributions rela<span class=\"_ _0\"></span>te to con<span class=\"_ _0\"></span>tributions b<span class=\"_ _0\"></span>y members t<span class=\"_ _0\"></span>o For<span class=\"_ _0\"></span>esight G<span class=\"_ _0\"></span>roup LLP<span class=\"_ _0\"></span>. The main componen<span class=\"_ _0\"></span>t of accrual<span class=\"_ _0\"></span>s are bon<span class=\"_ _0\"></span>uses r<span class=\"_ _0\"></span>elating to the financial period but sub<span class=\"_ _0\"></span>stantially set<span class=\"_ _0\"></span>tled in July in the f<span class=\"_ _0\"></span>ollowing financial year<span class=\"_ _a\"></span>.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-536": {
   "value": "20. T<span class=\"_ _3\"></span>rade and o<span class=\"_ _0\"></span>ther payables<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de and other payable<span class=\"_ _0\"></span>s are r<span class=\"_ _0\"></span>ecognised initially a<span class=\"_ _0\"></span>t transaction price plus a<span class=\"_ _0\"></span>ttributable transac<span class=\"_ _0\"></span>tion costs. Subsequ<span class=\"_ _0\"></span>ent to initial r<span class=\"_ _0\"></span>ecognition they ar<span class=\"_ _0\"></span>e measur<span class=\"_ _0\"></span>ed at amortised co<span class=\"_ _0\"></span>st using the e<span class=\"_ _0\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est method.<span class=\"_ _2d2\"> </span>Amortised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d2\"> </span>The amortised c<span class=\"_ _0\"></span>ost of a financial liability is the amoun<span class=\"_ _0\"></span>t at which the financial liability is measur<span class=\"_ _3\"></span>ed at initial rec<span class=\"_ _0\"></span>ognition, minus principal r<span class=\"_ _0\"></span>epayments, plus or minu<span class=\"_ _0\"></span>s the cumulative amortisation usin<span class=\"_ _0\"></span>g the eff<span class=\"_ _0\"></span>ective inter<span class=\"_ _3\"></span>est method of an<span class=\"_ _0\"></span>y differ<span class=\"_ _3\"></span>ence between the initial amount r<span class=\"_ _0\"></span>ecognised an<span class=\"_ _0\"></span>d the maturity amount. Der<span class=\"_ _0\"></span>ecognition<span class=\"_ _2d2\"> </span>The Compan<span class=\"_ _0\"></span>y dereco<span class=\"_ _0\"></span>gnises a financial liability when its contr<span class=\"_ _0\"></span>actual obligations ar<span class=\"_ _3\"></span>e dischar<span class=\"_ _0\"></span>ged or cancelled or expir<span class=\"_ _3\"></span>e.<span class=\"_ _2d2\"> </span><table class=\"s w1d1 h1d2\" id=\"_31a5eb4f-70ef-4b0e-acdd-506aca641744\"><tr><td></td><td class=\"t m1 x27c h26 y2bb3 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y2bb4 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2bb5 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y2bb6 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2bb7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y2bb8 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y29a3 w1d2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de payables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42b y29a4 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,637<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42c y29a3 w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,582<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a5 w1d3 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls1b ws3f\">Accruals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x29d y29a6 w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">19,972<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x29e y29a5 w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">16,472<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a7 w1d4 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2ac y29a8 w47 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">11,493<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42c y29a7 w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">7,361<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a9 w1d5 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other pay<span class=\"_ _0\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x74f y2891 w60 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,894<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x750 y29a9 w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,228<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w1d6 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">V<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>T and P<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>YE<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x424 y29b4 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,544<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y29b5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,522<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298b w1d7 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Corpor<span class=\"_ _0\"></span>ation tax<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x751 y298a w60 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,933<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x752 y298b w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,892<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w1d8 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Partner<span class=\"_ _0\"></span>ship capital contributions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x753 y2895 w69 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">947<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x754 y2896 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">971<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x293 y2897 w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">45,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x294 y2898 w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">38,028<span class=\"_ _2d2\"> </span></div></td></tr></table>T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de and other pa<span class=\"_ _0\"></span>yables comprise amoun<span class=\"_ _0\"></span>ts outstanding <span class=\"_ _0\"></span>for tr<span class=\"_ _0\"></span>ade purchas<span class=\"_ _0\"></span>es and ongoing c<span class=\"_ _0\"></span>osts.<span class=\"_ _2d2\"> </span>All tr<span class=\"_ _0\"></span>ade and other pay<span class=\"_ _0\"></span>ables matur<span class=\"_ _0\"></span>e within 12 months af<span class=\"_ _0\"></span>ter the r<span class=\"_ _0\"></span>eporting period. The Gr<span class=\"_ _0\"></span>oup consider the carrying am<span class=\"_ _0\"></span>ount of tra<span class=\"_ _0\"></span>de payables, other pa<span class=\"_ _0\"></span>yables, accrual<span class=\"_ _0\"></span>s and partnership capital contrib<span class=\"_ _0\"></span>utions appro<span class=\"_ _0\"></span>ximates t<span class=\"_ _0\"></span>o their fair value when me<span class=\"_ _0\"></span>asured <span class=\"_ _0\"></span>by discounting c<span class=\"_ _0\"></span>ash<span class=\"_ _2\"></span> flows at mark<span class=\"_ _0\"></span>et rat<span class=\"_ _0\"></span>es of inter<span class=\"_ _3\"></span>est as at the stat<span class=\"_ _0\"></span>ement of financial position d<span class=\"_ _0\"></span>ate. Def<span class=\"_ _0\"></span>erre<span class=\"_ _0\"></span>d income r<span class=\"_ _0\"></span>elates to f<span class=\"_ _3\"></span>ees receiv<span class=\"_ _0\"></span>ed in advance. P<span class=\"_ _0\"></span>artnership capital con<span class=\"_ _0\"></span>tributions rela<span class=\"_ _0\"></span>te to con<span class=\"_ _0\"></span>tributions b<span class=\"_ _0\"></span>y members t<span class=\"_ _0\"></span>o For<span class=\"_ _0\"></span>esight G<span class=\"_ _0\"></span>roup LLP<span class=\"_ _0\"></span>. The main componen<span class=\"_ _0\"></span>t of accrual<span class=\"_ _0\"></span>s are bon<span class=\"_ _0\"></span>uses r<span class=\"_ _0\"></span>elating to the financial period but sub<span class=\"_ _0\"></span>stantially set<span class=\"_ _0\"></span>tled in July in the f<span class=\"_ _0\"></span>ollowing financial year<span class=\"_ _a\"></span>.<span class=\"_ _2d2\"> </span>The mov<span class=\"_ _0\"></span>ement on the def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax account is as sh<span class=\"_ _0\"></span>own below:<span class=\"_ _2d2\"> </span><table class=\"s w5d h202\" id=\"_822bd33c-0ee3-4fad-85b8-d3c909c1a677\"><tr><td></td><td class=\"t m1 x2af h26 y2c1e ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2c1f ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2c20 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2c21 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2c22 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2c23 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2c24 wdb h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x820 y29a1 w98 h1b8\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(11,710)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x821 y29a1 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(11,085)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2c25 ff3 fs7 fc0 sc0 ls0 ws0\">Recognised in stat<span class=\"_ _0\"></span>ement of comprehensive income<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y288d w1f9 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ax e<span class=\"_ _0\"></span>xpense<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x822 y288e w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,624<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x823 y288d w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">537<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2c26 w17b h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change mo<span class=\"_ _0\"></span>vement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x824 y2c27 w52 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">302<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d6 y2c26 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">319<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x424 y2c28 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,926<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x299 y2c29 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">856<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2c2a ff3 fs7 fc0 sc0 ls0 ws0\">Recognised in equity<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2893 w82 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Shar<span class=\"_ _0\"></span>e-based paymen<span class=\"_ _0\"></span>t reserv<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x825 y2892 w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x826 y2893 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">125<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2c2b ff3 fs7 fc0 sc0 ls0 ws0\">Arising on business combination<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y29b7 w1fa h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Intangible asse<span class=\"_ _0\"></span>t (see note 31)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x827 y29b7 w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(303)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x828 y29b7 w3d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,606)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wde h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x829 y2897 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(9,027)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x82a y2897 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(11,710)<span class=\"_ _2d2\"> </span></div></td></tr></table>25. Def<span class=\"_ _0\"></span>erred tax assets and liabilities<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax is rec<span class=\"_ _0\"></span>ognised based on diff<span class=\"_ _0\"></span>eren<span class=\"_ _0\"></span>ces between the carryin<span class=\"_ _0\"></span>g value of assets and liabilities f<span class=\"_ _0\"></span>or accountin<span class=\"_ _0\"></span>g purposes and their tax value<span class=\"_ _0\"></span>s (see note 11). De<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed tax liabilities ar<span class=\"_ _0\"></span>e generally r<span class=\"_ _0\"></span>ecognised f<span class=\"_ _3\"></span>or all taxable temporary diff<span class=\"_ _3\"></span>erence<span class=\"_ _0\"></span>s and deferr<span class=\"_ _3\"></span>ed tax asset<span class=\"_ _0\"></span>s are only r<span class=\"_ _0\"></span>ecognised t<span class=\"_ _0\"></span>o the extent that th<span class=\"_ _0\"></span>e Group c<span class=\"_ _0\"></span>onsiders them to be r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able, which is determined b<span class=\"_ _0\"></span>y ref<span class=\"_ _3\"></span>erence t<span class=\"_ _0\"></span>o estimates tha<span class=\"_ _0\"></span>t futur<span class=\"_ _0\"></span>e taxable pr<span class=\"_ _0\"></span>ofits will<span class=\"_ gs8\"> </span>be available ag<span class=\"_ _0\"></span>ainst which deductible tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _3\"></span>ences can be utilised. The carrying amo<span class=\"_ _0\"></span>unt of def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets is r<span class=\"_ _0\"></span>eviewed at e<span class=\"_ _0\"></span>ach statemen<span class=\"_ _0\"></span>t of financial position dat<span class=\"_ _0\"></span>e and red<span class=\"_ _0\"></span>uced to the ext<span class=\"_ _0\"></span>ent that it is no longer pr<span class=\"_ _3\"></span>obable that sufficient taxable pr<span class=\"_ _0\"></span>ofits will be a<span class=\"_ _0\"></span>vailable to allow all or part of th<span class=\"_ _0\"></span>e asset to be r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>ered. Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets and liabilities ar<span class=\"_ _0\"></span>e off<span class=\"_ _0\"></span>set when ther<span class=\"_ _0\"></span>e is a legally enf<span class=\"_ _0\"></span>orc<span class=\"_ _0\"></span>eable right to set o<span class=\"_ _0\"></span>ff curren<span class=\"_ _0\"></span>t tax assets agains<span class=\"_ _0\"></span>t curren<span class=\"_ _0\"></span>t tax liabilities and when they r<span class=\"_ _0\"></span>elate to in<span class=\"_ _0\"></span>come tax<span class=\"_ _0\"></span>es levied by the same ta<span class=\"_ _0\"></span>xation authority and the G<span class=\"_ _0\"></span>roup in<span class=\"_ _0\"></span>tends to se<span class=\"_ _0\"></span>ttle its curr<span class=\"_ _0\"></span>ent tax<span class=\"_ gs8\"> </span>asset<span class=\"_ _0\"></span>s and liabilities on a net basis.<span class=\"_ _2d2\"> </span>Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets and liabilities ar<span class=\"_ _0\"></span>e measur<span class=\"_ _0\"></span>ed at the tax r<span class=\"_ _0\"></span>ates tha<span class=\"_ _0\"></span>t are expec<span class=\"_ _0\"></span>ted to apply to the period when the ass<span class=\"_ _0\"></span>et is re<span class=\"_ _0\"></span>alised or the liability is set<span class=\"_ _0\"></span>tled, based on tax ra<span class=\"_ _0\"></span>tes (and tax legisla<span class=\"_ _0\"></span>tion) that hav<span class=\"_ _0\"></span>e been enacted or subs<span class=\"_ _0\"></span>tantively enacte<span class=\"_ _0\"></span>d at the statemen<span class=\"_ _0\"></span>t of financial position dat<span class=\"_ _0\"></span>e.<span class=\"_ _2d2\"> </span>The mov<span class=\"_ _0\"></span>ements in def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets and liabilities durin<span class=\"_ _0\"></span>g the period are sho<span class=\"_ _0\"></span>wn below:<span class=\"_ _2d2\"> </span><table class=\"s w1fb h203\" id=\"_2a92f9f3-df61-4fb0-959a-e42d08716a06\"><tr><td></td><td></td><td></td><td class=\"c n x82b y2c2c we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x82c y2c2d we1 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x82d h26 y2c2e ff3 fs1 fc0 sc0 ls0 ws0\">Credit<span class=\"_ _0\"></span>ed to </td><td class=\"t m1 x82e h26 y2c2f ff3 fs1 fc0 sc0 ls0 ws0\">Credit<span class=\"_ _0\"></span>ed to </td><td></td><td></td><td></td><td class=\"t m1 x82f h2 y2c30 ff2 fs1 fc2 sc0 ls0 ws0\">Cr<span class=\"_ _0\"></span>edited to </td><td class=\"t m1 x830 h2 y2c31 ff2 fs1 fc2 sc0 ls0 ws0\">Cr<span class=\"_ _0\"></span>edited to </td></tr><tr><td></td><td class=\"t m1 x6fe h26 y2c32 ff3 fs1 fc0 sc0 ls0 ws0\">Asset </td><td class=\"t m1 x831 h26 y2c32 ff3 fs1 fc0 sc0 ls0 ws0\">Liability </td><td class=\"t m1 x56d h26 y2c32 ff3 fs1 fc0 sc0 ls0 ws0\">Net </td><td class=\"t m1 x832 h18c y2c33 ff1 fs1 fc0 sc0 ls0 ws0\">pro<span class=\"_ _0\"></span>fit or loss </td><td class=\"t m1 x833 h26 y2c34 ff3 fs1 fc0 sc0 ls0 ws0\">equity </td><td class=\"t m1 x2fc h2 y2c34 ff2 fs1 fc2 sc0 ls0 ws0\">Asset </td><td class=\"t m1 x2f3 h2 y2c34 ff2 fs1 fc2 sc0 ls0 ws0\">Liability </td><td class=\"t m1 x834 h2 y2c34 ff2 fs1 fc2 sc0 ls0 ws0\">Net </td><td class=\"t m1 x835 h2f y2c35 ff7 fs1 fc2 sc0 ls0 ws0\">pr<span class=\"_ _0\"></span>ofit or loss </td><td class=\"t m1 x2f5 h2 y2c36 ff2 fs1 fc2 sc0 ls0 ws0\">equity </td></tr><tr><td></td><td class=\"t m1 x75a h26 y2c37 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x641 h26 y2c37 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x444 h26 y2c37 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x445 h26 y2c38 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x43f h26 y2c39 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fc h2 y2c39 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fd h2 y2c39 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fe h2 y2c39 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24c h2 y2c3a ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2c3b ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y298a w1fc h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Other tempor<span class=\"_ _0\"></span>ary and deductible diff<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ences<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x836 y298a w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,615<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x837 y298a w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1,200)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x838 y298a w44 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">415<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x839 y298a we7 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(62)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83a y298a w4a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83b y2c3c we2 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1,563<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83c y298a w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,172)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83d y2c3c w44 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">391<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83e y298a w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,021)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83f y2c3c w44 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">125<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29d6 w1fd h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Business c<span class=\"_ _0\"></span>ombinations \u2013 intangible asset<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x840 y29b7 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x841 y29b7 w71 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(9,442)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x842 y29b7 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(9,442)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x686 y29b7 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,686<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x687 y29b7 w7c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x843 y29d6 w8a h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x844 y29b7 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(12,101)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x845 y29b7 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(12,101)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x846 y29d6 we2 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1,558<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x847 y29d6 w45 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x848 y2897 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,615<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x849 y2897 w1fe h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(10,642)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84a y2897 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(9,027)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84b y2897 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,624<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84c y2897 w4a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84d y2a8d w4d h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1,563<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84e y2897 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(13,273)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84f y2897 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(11,710)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x850 y2a8d w52 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">537<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x851 y2a8d w44 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">125<span class=\"_ _2d2\"> </span></div></td></tr></table>A cr<span class=\"_ _0\"></span>edit to the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _0\"></span>ome of \u00a32.8 million has been r<span class=\"_ _0\"></span>ecognised thr<span class=\"_ _0\"></span>ough the r<span class=\"_ _0\"></span>elease of ass<span class=\"_ _0\"></span>ociated def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax liabilities on the acquir<span class=\"_ _0\"></span>ed intangible asset<span class=\"_ _0\"></span>s (customer contr<span class=\"_ _0\"></span>acts) that ha<span class=\"_ _0\"></span>ve been impair<span class=\"_ _0\"></span>ed during H1 FY25. As a r<span class=\"_ _0\"></span>esult o<span class=\"_ _0\"></span>f the rev<span class=\"_ _0\"></span>ersal of impairmen<span class=\"_ _0\"></span>t of intangible asse<span class=\"_ _0\"></span>ts (customer c<span class=\"_ _0\"></span>ontracts<span class=\"_ _0\"></span>), a debit of \u00a30.9 million has been r<span class=\"_ _0\"></span>ecognised thr<span class=\"_ _0\"></span>ough the r<span class=\"_ _0\"></span>evers<span class=\"_ _0\"></span>al of r<span class=\"_ _0\"></span>eleased associa<span class=\"_ _0\"></span>ted def<span class=\"_ _0\"></span>erred ta<span class=\"_ _0\"></span>x liabilities in the statemen<span class=\"_ _0\"></span>t of<span class=\"_ gs8\"> </span>compr<span class=\"_ _0\"></span>ehensive income durin<span class=\"_ _0\"></span>g H2 FY25. See note 14 f<span class=\"_ _3\"></span>or further explanation of impairmen<span class=\"_ _0\"></span>t and re<span class=\"_ _0\"></span>versal of impairm<span class=\"_ _0\"></span>ent of intangible assets (cu<span class=\"_ _0\"></span>stomer contr<span class=\"_ _0\"></span>acts).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-527": {
   "value": "20. T<span class=\"_ _3\"></span>rade and o<span class=\"_ _0\"></span>ther payables<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de and other payable<span class=\"_ _0\"></span>s are r<span class=\"_ _0\"></span>ecognised initially a<span class=\"_ _0\"></span>t transaction price plus a<span class=\"_ _0\"></span>ttributable transac<span class=\"_ _0\"></span>tion costs. Subsequ<span class=\"_ _0\"></span>ent to initial r<span class=\"_ _0\"></span>ecognition they ar<span class=\"_ _0\"></span>e measur<span class=\"_ _0\"></span>ed at amortised co<span class=\"_ _0\"></span>st using the e<span class=\"_ _0\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est method.<span class=\"_ _2d2\"> </span>Amortised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d2\"> </span>The amortised c<span class=\"_ _0\"></span>ost of a financial liability is the amoun<span class=\"_ _0\"></span>t at which the financial liability is measur<span class=\"_ _3\"></span>ed at initial rec<span class=\"_ _0\"></span>ognition, minus principal r<span class=\"_ _0\"></span>epayments, plus or minu<span class=\"_ _0\"></span>s the cumulative amortisation usin<span class=\"_ _0\"></span>g the eff<span class=\"_ _0\"></span>ective inter<span class=\"_ _3\"></span>est method of an<span class=\"_ _0\"></span>y differ<span class=\"_ _3\"></span>ence between the initial amount r<span class=\"_ _0\"></span>ecognised an<span class=\"_ _0\"></span>d the maturity amount. Der<span class=\"_ _0\"></span>ecognition<span class=\"_ _2d2\"> </span>The Compan<span class=\"_ _0\"></span>y dereco<span class=\"_ _0\"></span>gnises a financial liability when its contr<span class=\"_ _0\"></span>actual obligations ar<span class=\"_ _3\"></span>e dischar<span class=\"_ _0\"></span>ged or cancelled or expir<span class=\"_ _3\"></span>e.<span class=\"_ _2d2\"> </span><table class=\"s w1d1 h1d2\" id=\"_31a5eb4f-70ef-4b0e-acdd-506aca641744\"><tr><td></td><td class=\"t m1 x27c h26 y2bb3 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y2bb4 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2bb5 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y2bb6 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2bb7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y2bb8 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y29a3 w1d2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de payables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42b y29a4 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,637<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42c y29a3 w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,582<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a5 w1d3 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls1b ws3f\">Accruals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x29d y29a6 w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">19,972<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x29e y29a5 w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">16,472<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a7 w1d4 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2ac y29a8 w47 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">11,493<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42c y29a7 w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">7,361<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a9 w1d5 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other pay<span class=\"_ _0\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x74f y2891 w60 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,894<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x750 y29a9 w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,228<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w1d6 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">V<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>T and P<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>YE<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x424 y29b4 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,544<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y29b5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,522<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298b w1d7 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Corpor<span class=\"_ _0\"></span>ation tax<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x751 y298a w60 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,933<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x752 y298b w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,892<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w1d8 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Partner<span class=\"_ _0\"></span>ship capital contributions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x753 y2895 w69 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">947<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x754 y2896 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">971<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x293 y2897 w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">45,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x294 y2898 w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">38,028<span class=\"_ _2d2\"> </span></div></td></tr></table>T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de and other pa<span class=\"_ _0\"></span>yables comprise amoun<span class=\"_ _0\"></span>ts outstanding <span class=\"_ _0\"></span>for tr<span class=\"_ _0\"></span>ade purchas<span class=\"_ _0\"></span>es and ongoing c<span class=\"_ _0\"></span>osts.<span class=\"_ _2d2\"> </span>All tr<span class=\"_ _0\"></span>ade and other pay<span class=\"_ _0\"></span>ables matur<span class=\"_ _0\"></span>e within 12 months af<span class=\"_ _0\"></span>ter the r<span class=\"_ _0\"></span>eporting period. The Gr<span class=\"_ _0\"></span>oup consider the carrying am<span class=\"_ _0\"></span>ount of tra<span class=\"_ _0\"></span>de payables, other pa<span class=\"_ _0\"></span>yables, accrual<span class=\"_ _0\"></span>s and partnership capital contrib<span class=\"_ _0\"></span>utions appro<span class=\"_ _0\"></span>ximates t<span class=\"_ _0\"></span>o their fair value when me<span class=\"_ _0\"></span>asured <span class=\"_ _0\"></span>by discounting c<span class=\"_ _0\"></span>ash<span class=\"_ _2\"></span> flows at mark<span class=\"_ _0\"></span>et rat<span class=\"_ _0\"></span>es of inter<span class=\"_ _3\"></span>est as at the stat<span class=\"_ _0\"></span>ement of financial position d<span class=\"_ _0\"></span>ate. Def<span class=\"_ _0\"></span>erre<span class=\"_ _0\"></span>d income r<span class=\"_ _0\"></span>elates to f<span class=\"_ _3\"></span>ees receiv<span class=\"_ _0\"></span>ed in advance. P<span class=\"_ _0\"></span>artnership capital con<span class=\"_ _0\"></span>tributions rela<span class=\"_ _0\"></span>te to con<span class=\"_ _0\"></span>tributions b<span class=\"_ _0\"></span>y members t<span class=\"_ _0\"></span>o For<span class=\"_ _0\"></span>esight G<span class=\"_ _0\"></span>roup LLP<span class=\"_ _0\"></span>. The main componen<span class=\"_ _0\"></span>t of accrual<span class=\"_ _0\"></span>s are bon<span class=\"_ _0\"></span>uses r<span class=\"_ _0\"></span>elating to the financial period but sub<span class=\"_ _0\"></span>stantially set<span class=\"_ _0\"></span>tled in July in the f<span class=\"_ _0\"></span>ollowing financial year<span class=\"_ _a\"></span>.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "20. T<span class=\"_ _3\"></span>rade and o<span class=\"_ _0\"></span>ther payables<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de and other payable<span class=\"_ _0\"></span>s are r<span class=\"_ _0\"></span>ecognised initially a<span class=\"_ _0\"></span>t transaction price plus a<span class=\"_ _0\"></span>ttributable transac<span class=\"_ _0\"></span>tion costs. Subsequ<span class=\"_ _0\"></span>ent to initial r<span class=\"_ _0\"></span>ecognition they ar<span class=\"_ _0\"></span>e measur<span class=\"_ _0\"></span>ed at amortised co<span class=\"_ _0\"></span>st using the e<span class=\"_ _0\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est method.<span class=\"_ _2d2\"> </span>Amortised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d2\"> </span>The amortised c<span class=\"_ _0\"></span>ost of a financial liability is the amoun<span class=\"_ _0\"></span>t at which the financial liability is measur<span class=\"_ _3\"></span>ed at initial rec<span class=\"_ _0\"></span>ognition, minus principal r<span class=\"_ _0\"></span>epayments, plus or minu<span class=\"_ _0\"></span>s the cumulative amortisation usin<span class=\"_ _0\"></span>g the eff<span class=\"_ _0\"></span>ective inter<span class=\"_ _3\"></span>est method of an<span class=\"_ _0\"></span>y differ<span class=\"_ _3\"></span>ence between the initial amount r<span class=\"_ _0\"></span>ecognised an<span class=\"_ _0\"></span>d the maturity amount. Der<span class=\"_ _0\"></span>ecognition<span class=\"_ _2d2\"> </span>The Compan<span class=\"_ _0\"></span>y dereco<span class=\"_ _0\"></span>gnises a financial liability when its contr<span class=\"_ _0\"></span>actual obligations ar<span class=\"_ _3\"></span>e dischar<span class=\"_ _0\"></span>ged or cancelled or expir<span class=\"_ _3\"></span>e.<span class=\"_ _2d2\"> </span><table class=\"s w1d1 h1d2\" id=\"_31a5eb4f-70ef-4b0e-acdd-506aca641744\"><tr><td></td><td class=\"t m1 x27c h26 y2bb3 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y2bb4 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2bb5 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y2bb6 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2bb7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y2bb8 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y29a3 w1d2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de payables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42b y29a4 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,637<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42c y29a3 w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,582<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a5 w1d3 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls1b ws3f\">Accruals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x29d y29a6 w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">19,972<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x29e y29a5 w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">16,472<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a7 w1d4 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2ac y29a8 w47 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">11,493<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42c y29a7 w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">7,361<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a9 w1d5 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Other pay<span class=\"_ _0\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x74f y2891 w60 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,894<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x750 y29a9 w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,228<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w1d6 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">V<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>T and P<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>YE<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x424 y29b4 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,544<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y29b5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,522<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298b w1d7 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Corpor<span class=\"_ _0\"></span>ation tax<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x751 y298a w60 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,933<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x752 y298b w60 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,892<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w1d8 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Partner<span class=\"_ _0\"></span>ship capital contributions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x753 y2895 w69 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">947<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x754 y2896 w69 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">971<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x293 y2897 w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">45,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x294 y2898 w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">38,028<span class=\"_ _2d2\"> </span></div></td></tr></table><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls3c ws69 gs330\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de and other pa<span class=\"_ _0\"></span>yables comprise amoun<span class=\"_ _0\"></span>ts outstanding <span class=\"_ _0\"></span>for tr<span class=\"_ _0\"></span>ade purchas<span class=\"_ _0\"></span>es and ongoing c<span class=\"_ _0\"></span>osts.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs331\">All tr<span class=\"_ _0\"></span>ade and other pay<span class=\"_ _0\"></span>ables matur<span class=\"_ _0\"></span>e within 12 months af<span class=\"_ _0\"></span>ter the r<span class=\"_ _0\"></span>eporting period. The Gr<span class=\"_ _0\"></span>oup </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs332\">consider the carrying am<span class=\"_ _0\"></span>ount of tra<span class=\"_ _0\"></span>de payables, other pa<span class=\"_ _0\"></span>yables, accrual<span class=\"_ _0\"></span>s and partnership </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls27 ws51 gs333\">capital contrib<span class=\"_ _0\"></span>utions appro<span class=\"_ _0\"></span>ximates t<span class=\"_ _0\"></span>o their fair value when me<span class=\"_ _0\"></span>asured <span class=\"_ _0\"></span>by discounting c<span class=\"_ _0\"></span>ash<span class=\"_ _2\"></span> flows </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs334\">at mark<span class=\"_ _0\"></span>et rat<span class=\"_ _0\"></span>es of inter<span class=\"_ _3\"></span>est as at the stat<span class=\"_ _0\"></span>ement of financial position d<span class=\"_ _0\"></span>ate. Def<span class=\"_ _0\"></span>erre<span class=\"_ _0\"></span>d income </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs335\">r<span class=\"_ _0\"></span>elates to f<span class=\"_ _3\"></span>ees receiv<span class=\"_ _0\"></span>ed in advance. P<span class=\"_ _0\"></span>artnership capital con<span class=\"_ _0\"></span>tributions rela<span class=\"_ _0\"></span>te to con<span class=\"_ _0\"></span>tributions b<span class=\"_ _0\"></span>y </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls29 ws53 gs336\">members t<span class=\"_ _0\"></span>o For<span class=\"_ _0\"></span>esight G<span class=\"_ _0\"></span>roup LLP<span class=\"_ _0\"></span>. The main componen<span class=\"_ _0\"></span>t of accrual<span class=\"_ _0\"></span>s are bon<span class=\"_ _0\"></span>uses r<span class=\"_ _0\"></span>elating to the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs337\">financial period but sub<span class=\"_ _0\"></span>stantially set<span class=\"_ _0\"></span>tled in July in the f<span class=\"_ _0\"></span>ollowing financial year<span class=\"_ _a\"></span>.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de and other payable<span class=\"_ _0\"></span>s are r<span class=\"_ _0\"></span>ecognised initially a<span class=\"_ _0\"></span>t transaction price plus a<span class=\"_ _0\"></span>ttributable transac<span class=\"_ _0\"></span>tion costs. Subsequ<span class=\"_ _0\"></span>ent to initial r<span class=\"_ _0\"></span>ecognition they ar<span class=\"_ _0\"></span>e measur<span class=\"_ _0\"></span>ed at amortised co<span class=\"_ _0\"></span>st using the e<span class=\"_ _0\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est method.<span class=\"_ _2d2\"> </span>Amortised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d2\"> </span>The amortised c<span class=\"_ _0\"></span>ost of a financial liability is the amoun<span class=\"_ _0\"></span>t at which the financial liability is measur<span class=\"_ _3\"></span>ed at initial rec<span class=\"_ _0\"></span>ognition, minus principal r<span class=\"_ _0\"></span>epayments, plus or minu<span class=\"_ _0\"></span>s the cumulative amortisation usin<span class=\"_ _0\"></span>g the eff<span class=\"_ _0\"></span>ective inter<span class=\"_ _3\"></span>est method of an<span class=\"_ _0\"></span>y differ<span class=\"_ _3\"></span>ence between the initial amount r<span class=\"_ _0\"></span>ecognised an<span class=\"_ _0\"></span>d the maturity amount. Der<span class=\"_ _0\"></span>ecognition<span class=\"_ _2d2\"> </span>The Compan<span class=\"_ _0\"></span>y dereco<span class=\"_ _0\"></span>gnises a financial liability when its contr<span class=\"_ _0\"></span>actual obligations ar<span class=\"_ _3\"></span>e dischar<span class=\"_ _0\"></span>ged or cancelled or expir<span class=\"_ _3\"></span>e.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "22. Lease liabilities and right-of-use asse<span class=\"_ _0\"></span>ts<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Applying IFRS 16, f<span class=\"_ _3\"></span>or all leases, the Gr<span class=\"_ _0\"></span>oup: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Recognises righ<span class=\"_ _0\"></span>t-of-u<span class=\"_ _0\"></span>se assets and lease liabilities in th<span class=\"_ _0\"></span>e statement o<span class=\"_ _0\"></span>f financial position, initially measur<span class=\"_ _0\"></span>ed at the pr<span class=\"_ _0\"></span>esent valu<span class=\"_ _0\"></span>e of the futur<span class=\"_ _3\"></span>e lease payments</span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Recognises depr<span class=\"_ _3\"></span>eciation of right-o<span class=\"_ _0\"></span>f-use asse<span class=\"_ _0\"></span>ts and inter<span class=\"_ _0\"></span>est on lease liabilities in the s<span class=\"_ _0\"></span>tatement o<span class=\"_ _0\"></span>f compreh<span class=\"_ _0\"></span>ensive income</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Separates the t<span class=\"_ _0\"></span>otal amount o<span class=\"_ _0\"></span>f cash paid into a principal portion and in<span class=\"_ _0\"></span>tere<span class=\"_ _0\"></span>st (pres<span class=\"_ _0\"></span>ented within financing activitie<span class=\"_ _0\"></span>s) in the cash flow sta<span class=\"_ _0\"></span>tement<span class=\"_ _2d2\"> </span></span>Righ<span class=\"_ _0\"></span>t-of-use ass<span class=\"_ _0\"></span>ets are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at cost less acc<span class=\"_ _0\"></span>umulated depr<span class=\"_ _0\"></span>eciation and impairment lo<span class=\"_ _0\"></span>sses. The carrying value is als<span class=\"_ _0\"></span>o adjusted f<span class=\"_ _0\"></span>or any r<span class=\"_ _0\"></span>emeasur<span class=\"_ _0\"></span>ement of the le<span class=\"_ _0\"></span>ase liability. The lease liability is measur<span class=\"_ _0\"></span>ed in subsequ<span class=\"_ _0\"></span>ent periods using the e<span class=\"_ _0\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est rat<span class=\"_ _0\"></span>e method and adjus<span class=\"_ _0\"></span>ted for le<span class=\"_ _0\"></span>ase payments.<span class=\"_ _2d2\"> </span>The carrying amo<span class=\"_ _0\"></span>unt of lease liabilities is r<span class=\"_ _3\"></span>emeasur<span class=\"_ _0\"></span>ed if there is a modific<span class=\"_ _0\"></span>ation, a change in the lease t<span class=\"_ _0\"></span>erm, a change in the lease pa<span class=\"_ _0\"></span>yments (e.g. changes t<span class=\"_ _0\"></span>o futur<span class=\"_ _0\"></span>e payments r<span class=\"_ _0\"></span>esulting fr<span class=\"_ _3\"></span>om a change in an inde<span class=\"_ _0\"></span>x or rate u<span class=\"_ _0\"></span>sed to determine s<span class=\"_ _0\"></span>uch lease payments<span class=\"_ _0\"></span>) or a change in the assessmen<span class=\"_ _0\"></span>t of an option to pur<span class=\"_ _0\"></span>chase the under<span class=\"_ _0\"></span>lying asset. If the lease m<span class=\"_ _0\"></span>odification re<span class=\"_ _0\"></span>sults in one or mor<span class=\"_ _0\"></span>e additional assets bein<span class=\"_ _0\"></span>g leased f<span class=\"_ _0\"></span>or an amount commensur<span class=\"_ _0\"></span>ate with the standalon<span class=\"_ _0\"></span>e price for the a<span class=\"_ _0\"></span>dditional right-of<span class=\"_ _0\"></span>-use obtained, th<span class=\"_ _0\"></span>e modification is accoun<span class=\"_ _0\"></span>ted for as a s<span class=\"_ _0\"></span>eparate leas<span class=\"_ _0\"></span>e. In all other cases, wher<span class=\"_ _3\"></span>e the lease modification incr<span class=\"_ _0\"></span>eases the sc<span class=\"_ _0\"></span>ope of the lease (e.g. chan<span class=\"_ _0\"></span>ge in the lease term<span class=\"_ _0\"></span>), the lease liability is r<span class=\"_ _0\"></span>emeasur<span class=\"_ _0\"></span>ed using the discount r<span class=\"_ _0\"></span>ate applicable on the modific<span class=\"_ _0\"></span>ation date.<span class=\"_ _2d2\"> </span>Le<span class=\"_ _0\"></span>ase incentives (e.g. r<span class=\"_ _3\"></span>ent-free period<span class=\"_ _0\"></span>s) are r<span class=\"_ _3\"></span>ecognised as part of the m<span class=\"_ _0\"></span>easur<span class=\"_ _0\"></span>ement of the righ<span class=\"_ _0\"></span>t-of-use ass<span class=\"_ _0\"></span>ets and lease liabilities. Sh<span class=\"_ _0\"></span>ort-term leases (lease t<span class=\"_ _0\"></span>erm of 12 months or<span class=\"_ gs8\"> </span>le<span class=\"_ _0\"></span>ss) and leases of lo<span class=\"_ _0\"></span>w-value assets ar<span class=\"_ _0\"></span>e expensed on a str<span class=\"_ _0\"></span>aight-line basis o<span class=\"_ _0\"></span>ver the term of th<span class=\"_ _0\"></span>e lease. This expense is pr<span class=\"_ _0\"></span>esente<span class=\"_ _0\"></span>d within administrative e<span class=\"_ _0\"></span>xpenses in the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _0\"></span>ome.<span class=\"_ _2d2\"> </span>The cos<span class=\"_ _0\"></span>t of any contr<span class=\"_ _0\"></span>actual r<span class=\"_ _0\"></span>equir<span class=\"_ _0\"></span>ements to dismantle, r<span class=\"_ _0\"></span>emov<span class=\"_ _0\"></span>e or rest<span class=\"_ _0\"></span>ore the le<span class=\"_ _0\"></span>ased asset, typically dilapidations, ar<span class=\"_ _3\"></span>e included in the initial r<span class=\"_ _0\"></span>ecognition of righ<span class=\"_ _0\"></span>t-of-use ass<span class=\"_ _0\"></span>ets. The liability of the cost is r<span class=\"_ _3\"></span>ecognised as dilapidation pr<span class=\"_ _0\"></span>ovisions (see no<span class=\"_ _0\"></span>te 24).<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup\u2019s lease arr<span class=\"_ _0\"></span>angements primarily consist o<span class=\"_ _0\"></span>f operating le<span class=\"_ _0\"></span>ases r<span class=\"_ _0\"></span>elating to offic<span class=\"_ _0\"></span>e space. The leases ar<span class=\"_ _0\"></span>e typically of t<span class=\"_ _0\"></span>en years\u2019 d<span class=\"_ _0\"></span>uration.<span class=\"_ _2d2\"> </span>During the y<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>, the Gro<span class=\"_ _0\"></span>up signed an extension of th<span class=\"_ _0\"></span>e leased offices in T<span class=\"_ _0\"></span>he Shar<span class=\"_ _0\"></span>d for a further t<span class=\"_ _0\"></span>en year period, which included a leas<span class=\"_ _0\"></span>e incentive in the f<span class=\"_ _0\"></span>orm of a r<span class=\"_ _0\"></span>ent-fr<span class=\"_ _0\"></span>ee period. The change in th<span class=\"_ _0\"></span>e lease term h<span class=\"_ _0\"></span>as been account<span class=\"_ _0\"></span>ed for as a lease m<span class=\"_ _0\"></span>odification under IFRS 16. The leas<span class=\"_ _0\"></span>e liability has been reme<span class=\"_ _0\"></span>asured, with th<span class=\"_ _0\"></span>e right-of<span class=\"_ _0\"></span>-use asset being adju<span class=\"_ _0\"></span>sted by the same am<span class=\"_ _0\"></span>ount. Set out b<span class=\"_ _0\"></span>elow are th<span class=\"_ _0\"></span>e carrying amounts of th<span class=\"_ _0\"></span>e right-of<span class=\"_ _0\"></span>-use assets r<span class=\"_ _0\"></span>ecognised and associa<span class=\"_ _0\"></span>ted lease liabilities (include<span class=\"_ _0\"></span>d under curren<span class=\"_ _0\"></span>t and non-curr<span class=\"_ _0\"></span>ent liabilities) toge<span class=\"_ _0\"></span>ther with their movem<span class=\"_ _0\"></span>ents over the period.<span class=\"_ _2d2\"> </span><table class=\"s w1e8 h1fc\" id=\"_612327b1-dccb-4d18-9e20-e05798699526\"><tr><td></td><td class=\"t m1 x24a h26 y2bd5 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x24b h2 y2bd6 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x24c h26 y2bd7 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x24d h2 y2bd8 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x24c h26 y2bd9 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2bda ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2bdb ff3 fs7 fc0 sc0 ls0 ws0\">Right-of-use asset<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2bdc w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x779 y2bdd w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,768<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x77a y2bdc w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">7,281<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ad6 w17a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x77b y2ad7 w52 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">632<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x77c y2ad6 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">648<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2976 w1e9 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Le<span class=\"_ _0\"></span>ase modifications<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x77d y2976 w48 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">12,309<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3ee y2977 w4a h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">48<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2979 w1ea h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Depr<span class=\"_ _0\"></span>eciation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x254 y2978 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(2,156)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x255 y2978 w3d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(2,200)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ada w17b h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change mo<span class=\"_ _0\"></span>vement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x77e y2ad9 w9f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(47)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x77f y2ad9 wb2 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(9)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2886 wde h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x780 y2886 w48 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">16,506<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x781 y2b1b w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,768<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h9 y2bde ff3 fs7 fc0 sc0 ls0 ws0\">Lease liability<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y29e1 w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x779 y29e2 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">7,262<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x77a y29e1 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">9,251<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a3 w17a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x77b y29a4 w52 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">632<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x77c y29a3 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">648<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2984 w1e9 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Le<span class=\"_ _0\"></span>ase modifications<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x77d y2984 w48 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">12,309<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x782 y2bdf w45 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2be0 w1eb h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">Le<span class=\"_ _0\"></span>ase payment<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x40a y2be1 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(2,162)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3f8 y2be1 w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(3,132)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a9 w1e5 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x783 y2891 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,050<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e3 y29a9 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">463<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w17b h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change mo<span class=\"_ _0\"></span>vement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x77e y29b4 w9f h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(29)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x784 y29b5 w51 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">32<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29f3 wde h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x780 y29f3 w48 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">19,062<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x781 y29f2 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">7,262<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w1c9 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Curr<span class=\"_ _0\"></span>ent<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x785 y2895 we2 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,146<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x786 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,897<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2898 w1ec h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Non-curr<span class=\"_ _0\"></span>ent<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x787 y2897 w48 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">17,916<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x788 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,365<span class=\"_ _2d2\"> </span></div></td></tr></table>The lease pa<span class=\"_ _0\"></span>yment in the year h<span class=\"_ _0\"></span>as been split \u00a31,112,000 (2024: \u00a32,669,000) of principal and \u00a31,050,000 (2024: \u00a3463,000) of in<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>est.<span class=\"_ _2d2\"> </span><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs37f\">The table below s<span class=\"_ _0\"></span>ummarises the maturity pr<span class=\"_ _0\"></span>ofile o<span class=\"_ _0\"></span>f the Group\u2019s le<span class=\"_ _0\"></span>ase liabilities based on contr<span class=\"_ _0\"></span>actual undisc<span class=\"_ _0\"></span>ounted paymen<span class=\"_ _0\"></span>ts:<span class=\"_ _2d2\"> </span></div><div class=\"gs380\"><table class=\"s w1ed h1fd\" id=\"_8e414111-2216-4ec5-91d5-1526e6551335\"><tr><td></td><td></td><td class=\"c n x78a y2be2 we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x78b y2be3 we1 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m1 x78c h26 y2be4 ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x78d h26 y2be4 ff3 fs1 fc0 sc0 ls0 ws0\">Less than one year </td><td class=\"t m1 x78e h26 y2be4 ff3 fs1 fc0 sc0 ls0 ws0\">One to two year<span class=\"_ _0\"></span>s </td><td class=\"t m1 x78f h18c y2be4 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>wo to five years </td><td class=\"t m1 x790 h18c y2be4 ff1 fs1 fc0 sc0 ls0 ws0\">More than fiv<span class=\"_ _0\"></span>e years </td><td class=\"t m1 x791 h2 y2be4 ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x792 h2 y2be4 ff2 fs1 fc2 sc0 ls0 ws0\">Less than on<span class=\"_ _0\"></span>e year </td><td class=\"t m1 x793 h2 y2be4 ff2 fs1 fc2 sc0 ls0 ws0\">One to two y<span class=\"_ _0\"></span>ears </td><td class=\"t m1 x794 h2f y2be4 ff7 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>wo to five y<span class=\"_ _0\"></span>ears </td><td class=\"t m1 x795 h2f y2be4 ff7 fs1 fc2 sc0 ls0 ws0\">Mor<span class=\"_ _0\"></span>e than five years </td></tr><tr><td class=\"t m1 x78c h26 y2be5 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x796 h26 y2be5 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x797 h26 y2be5 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x798 h26 y2be5 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x799 h26 y2be5 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x791 h2 y2be5 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x79a h2 y2be5 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x79b h2 y2be5 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x79c h2 y2be5 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000 </td><td class=\"t m1 x79d h2 y2be5 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2897 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">27,385<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x79e y2897 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,378<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x79f y2897 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,879<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64a y2897 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">8,882<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a0 y2897 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">14,246<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a1 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">8,006<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a2 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,176<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a3 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,267<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a4 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,854<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a5 y2898 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">709<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs381\">The f<span class=\"_ _0\"></span>ollowing ar<span class=\"_ _0\"></span>e the amounts r<span class=\"_ _0\"></span>ecognised in the s<span class=\"_ _0\"></span>tatement o<span class=\"_ _0\"></span>f compreh<span class=\"_ _0\"></span>ensive income:<span class=\"_ _2d2\"> </span></div><div class=\"gs382\"><table class=\"s w10b h1e2\" id=\"_93d76242-15c9-4508-a5f9-8219bfb67ef7\"><tr><td></td><td class=\"t m1 x24a h26 y2be6 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x24b h2 y2be7 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x24c h26 y2be8 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x24d h2 y2be9 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x24c h26 y2bea ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2beb ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y29f2 w1ee h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Depr<span class=\"_ _0\"></span>eciation expense on righ<span class=\"_ _0\"></span>t-of-use ass<span class=\"_ _0\"></span>ets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x634 y29f3 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,156<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x635 y29f2 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,200<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w1ef h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est expense on lease liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a6 y2895 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,050<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4df y2896 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">463<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x7a7 y2897 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,206<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a8 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,663<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs383\">The weigh<span class=\"_ _0\"></span>ted aver<span class=\"_ _0\"></span>age incr<span class=\"_ _0\"></span>emental borr<span class=\"_ _0\"></span>owing r<span class=\"_ _0\"></span>ate applied to lease liabilitie<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnised in the statemen<span class=\"_ _0\"></span>t of financial position at the d<span class=\"_ _0\"></span>ate of initial applica<span class=\"_ _0\"></span>tion was 6.77% (2024: 4.62%).<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs384\">In accor<span class=\"_ _3\"></span>dance with IFRS 16.6 (in r<span class=\"_ _0\"></span>espect of short<span class=\"_ _0\"></span>-term, low-value and variable le<span class=\"_ _0\"></span>ase expenses), the G<span class=\"_ _0\"></span>roup has opt<span class=\"_ _0\"></span>ed to r<span class=\"_ _0\"></span>ecognise a lease expens<span class=\"_ _0\"></span>e on a straight<span class=\"_ _0\"></span>-line basis as permitted f<span class=\"_ _3\"></span>or these items. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs385\">This expense is pr<span class=\"_ _3\"></span>esented within administr<span class=\"_ _0\"></span>ative expense<span class=\"_ _0\"></span>s in the statement o<span class=\"_ _0\"></span>f compr<span class=\"_ _0\"></span>ehensive income and f<span class=\"_ _0\"></span>or the year en<span class=\"_ _0\"></span>ded 31 March 2025 was \u00a341,000 (2024: \u00a349,000).</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>Applying IFRS 16, f<span class=\"_ _3\"></span>or all leases, the Gr<span class=\"_ _0\"></span>oup: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Recognises righ<span class=\"_ _0\"></span>t-of-u<span class=\"_ _0\"></span>se assets and lease liabilities in th<span class=\"_ _0\"></span>e statement o<span class=\"_ _0\"></span>f financial position, initially measur<span class=\"_ _0\"></span>ed at the pr<span class=\"_ _0\"></span>esent valu<span class=\"_ _0\"></span>e of the futur<span class=\"_ _3\"></span>e lease payments</span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Recognises depr<span class=\"_ _3\"></span>eciation of right-o<span class=\"_ _0\"></span>f-use asse<span class=\"_ _0\"></span>ts and inter<span class=\"_ _0\"></span>est on lease liabilities in the s<span class=\"_ _0\"></span>tatement o<span class=\"_ _0\"></span>f compreh<span class=\"_ _0\"></span>ensive income</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Separates the t<span class=\"_ _0\"></span>otal amount o<span class=\"_ _0\"></span>f cash paid into a principal portion and in<span class=\"_ _0\"></span>tere<span class=\"_ _0\"></span>st (pres<span class=\"_ _0\"></span>ented within financing activitie<span class=\"_ _0\"></span>s) in the cash flow sta<span class=\"_ _0\"></span>tement<span class=\"_ _2d2\"> </span></span>Righ<span class=\"_ _0\"></span>t-of-use ass<span class=\"_ _0\"></span>ets are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at cost less acc<span class=\"_ _0\"></span>umulated depr<span class=\"_ _0\"></span>eciation and impairment lo<span class=\"_ _0\"></span>sses. The carrying value is als<span class=\"_ _0\"></span>o adjusted f<span class=\"_ _0\"></span>or any r<span class=\"_ _0\"></span>emeasur<span class=\"_ _0\"></span>ement of the le<span class=\"_ _0\"></span>ase liability. The lease liability is measur<span class=\"_ _0\"></span>ed in subsequ<span class=\"_ _0\"></span>ent periods using the e<span class=\"_ _0\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est rat<span class=\"_ _0\"></span>e method and adjus<span class=\"_ _0\"></span>ted for le<span class=\"_ _0\"></span>ase payments.<span class=\"_ _2d2\"> </span>The carrying amo<span class=\"_ _0\"></span>unt of lease liabilities is r<span class=\"_ _3\"></span>emeasur<span class=\"_ _0\"></span>ed if there is a modific<span class=\"_ _0\"></span>ation, a change in the lease t<span class=\"_ _0\"></span>erm, a change in the lease pa<span class=\"_ _0\"></span>yments (e.g. changes t<span class=\"_ _0\"></span>o futur<span class=\"_ _0\"></span>e payments r<span class=\"_ _0\"></span>esulting fr<span class=\"_ _3\"></span>om a change in an inde<span class=\"_ _0\"></span>x or rate u<span class=\"_ _0\"></span>sed to determine s<span class=\"_ _0\"></span>uch lease payments<span class=\"_ _0\"></span>) or a change in the assessmen<span class=\"_ _0\"></span>t of an option to pur<span class=\"_ _0\"></span>chase the under<span class=\"_ _0\"></span>lying asset. If the lease m<span class=\"_ _0\"></span>odification re<span class=\"_ _0\"></span>sults in one or mor<span class=\"_ _0\"></span>e additional assets bein<span class=\"_ _0\"></span>g leased f<span class=\"_ _0\"></span>or an amount commensur<span class=\"_ _0\"></span>ate with the standalon<span class=\"_ _0\"></span>e price for the a<span class=\"_ _0\"></span>dditional right-of<span class=\"_ _0\"></span>-use obtained, th<span class=\"_ _0\"></span>e modification is accoun<span class=\"_ _0\"></span>ted for as a s<span class=\"_ _0\"></span>eparate leas<span class=\"_ _0\"></span>e. In all other cases, wher<span class=\"_ _3\"></span>e the lease modification incr<span class=\"_ _0\"></span>eases the sc<span class=\"_ _0\"></span>ope of the lease (e.g. chan<span class=\"_ _0\"></span>ge in the lease term<span class=\"_ _0\"></span>), the lease liability is r<span class=\"_ _0\"></span>emeasur<span class=\"_ _0\"></span>ed using the discount r<span class=\"_ _0\"></span>ate applicable on the modific<span class=\"_ _0\"></span>ation date.<span class=\"_ _2d2\"> </span>Le<span class=\"_ _0\"></span>ase incentives (e.g. r<span class=\"_ _3\"></span>ent-free period<span class=\"_ _0\"></span>s) are r<span class=\"_ _3\"></span>ecognised as part of the m<span class=\"_ _0\"></span>easur<span class=\"_ _0\"></span>ement of the righ<span class=\"_ _0\"></span>t-of-use ass<span class=\"_ _0\"></span>ets and lease liabilities. Sh<span class=\"_ _0\"></span>ort-term leases (lease t<span class=\"_ _0\"></span>erm of 12 months or<span class=\"_ gs8\"> </span>le<span class=\"_ _0\"></span>ss) and leases of lo<span class=\"_ _0\"></span>w-value assets ar<span class=\"_ _0\"></span>e expensed on a str<span class=\"_ _0\"></span>aight-line basis o<span class=\"_ _0\"></span>ver the term of th<span class=\"_ _0\"></span>e lease. This expense is pr<span class=\"_ _0\"></span>esente<span class=\"_ _0\"></span>d within administrative e<span class=\"_ _0\"></span>xpenses in the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _0\"></span>ome.<span class=\"_ _2d2\"> </span>The cos<span class=\"_ _0\"></span>t of any contr<span class=\"_ _0\"></span>actual r<span class=\"_ _0\"></span>equir<span class=\"_ _0\"></span>ements to dismantle, r<span class=\"_ _0\"></span>emov<span class=\"_ _0\"></span>e or rest<span class=\"_ _0\"></span>ore the le<span class=\"_ _0\"></span>ased asset, typically dilapidations, ar<span class=\"_ _3\"></span>e included in the initial r<span class=\"_ _0\"></span>ecognition of righ<span class=\"_ _0\"></span>t-of-use ass<span class=\"_ _0\"></span>ets. The liability of the cost is r<span class=\"_ _3\"></span>ecognised as dilapidation pr<span class=\"_ _0\"></span>ovisions (see no<span class=\"_ _0\"></span>te 24).<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup\u2019s lease arr<span class=\"_ _0\"></span>angements primarily consist o<span class=\"_ _0\"></span>f operating le<span class=\"_ _0\"></span>ases r<span class=\"_ _0\"></span>elating to offic<span class=\"_ _0\"></span>e space. The leases ar<span class=\"_ _0\"></span>e typically of t<span class=\"_ _0\"></span>en years\u2019 d<span class=\"_ _0\"></span>uration.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "<div class=\"gs1a1\"><table class=\"s w1e8 h1fc\" id=\"_612327b1-dccb-4d18-9e20-e05798699526\"><tr><td></td><td class=\"t m1 x24a h26 y2bd5 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x24b h2 y2bd6 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x24c h26 y2bd7 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x24d h2 y2bd8 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x24c h26 y2bd9 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2bda ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2bdb ff3 fs7 fc0 sc0 ls0 ws0\">Right-of-use asset<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2bdc w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x779 y2bdd w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,768<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x77a y2bdc w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">7,281<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ad6 w17a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x77b y2ad7 w52 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">632<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x77c y2ad6 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">648<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2976 w1e9 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Le<span class=\"_ _0\"></span>ase modifications<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x77d y2976 w48 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">12,309<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3ee y2977 w4a h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">48<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2979 w1ea h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Depr<span class=\"_ _0\"></span>eciation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x254 y2978 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(2,156)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x255 y2978 w3d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(2,200)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ada w17b h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change mo<span class=\"_ _0\"></span>vement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x77e y2ad9 w9f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(47)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x77f y2ad9 wb2 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(9)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2886 wde h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x780 y2886 w48 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">16,506<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x781 y2b1b w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,768<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h9 y2bde ff3 fs7 fc0 sc0 ls0 ws0\">Lease liability<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y29e1 w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x779 y29e2 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">7,262<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x77a y29e1 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">9,251<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a3 w17a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x77b y29a4 w52 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">632<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x77c y29a3 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">648<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2984 w1e9 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Le<span class=\"_ _0\"></span>ase modifications<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x77d y2984 w48 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">12,309<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x782 y2bdf w45 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2be0 w1eb h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">Le<span class=\"_ _0\"></span>ase payment<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x40a y2be1 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(2,162)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3f8 y2be1 w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(3,132)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a9 w1e5 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x783 y2891 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,050<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e3 y29a9 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">463<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w17b h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change mo<span class=\"_ _0\"></span>vement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x77e y29b4 w9f h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(29)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x784 y29b5 w51 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">32<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29f3 wde h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x780 y29f3 w48 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">19,062<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x781 y29f2 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">7,262<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w1c9 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Curr<span class=\"_ _0\"></span>ent<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x785 y2895 we2 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,146<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x786 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,897<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2898 w1ec h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Non-curr<span class=\"_ _0\"></span>ent<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x787 y2897 w48 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">17,916<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x788 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,365<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs37d\">The lease pa<span class=\"_ _0\"></span>yment in the year h<span class=\"_ _0\"></span>as been split \u00a31,112,000 (2024: \u00a32,669,000) of principal and \u00a31,050,000 (2024: \u00a3463,000) of in<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>est.<span class=\"_ _2d2\"> </span></div>The table below s<span class=\"_ _0\"></span>ummarises the maturity pr<span class=\"_ _0\"></span>ofile o<span class=\"_ _0\"></span>f the Group\u2019s le<span class=\"_ _0\"></span>ase liabilities based on contr<span class=\"_ _0\"></span>actual undisc<span class=\"_ _0\"></span>ounted paymen<span class=\"_ _0\"></span>ts:<span class=\"_ _2d2\"> </span><table class=\"s w1ed h1fd\" id=\"_8e414111-2216-4ec5-91d5-1526e6551335\"><tr><td></td><td></td><td class=\"c n x78a y2be2 we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x78b y2be3 we1 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m1 x78c h26 y2be4 ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x78d h26 y2be4 ff3 fs1 fc0 sc0 ls0 ws0\">Less than one year </td><td class=\"t m1 x78e h26 y2be4 ff3 fs1 fc0 sc0 ls0 ws0\">One to two year<span class=\"_ _0\"></span>s </td><td class=\"t m1 x78f h18c y2be4 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>wo to five years </td><td class=\"t m1 x790 h18c y2be4 ff1 fs1 fc0 sc0 ls0 ws0\">More than fiv<span class=\"_ _0\"></span>e years </td><td class=\"t m1 x791 h2 y2be4 ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x792 h2 y2be4 ff2 fs1 fc2 sc0 ls0 ws0\">Less than on<span class=\"_ _0\"></span>e year </td><td class=\"t m1 x793 h2 y2be4 ff2 fs1 fc2 sc0 ls0 ws0\">One to two y<span class=\"_ _0\"></span>ears </td><td class=\"t m1 x794 h2f y2be4 ff7 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>wo to five y<span class=\"_ _0\"></span>ears </td><td class=\"t m1 x795 h2f y2be4 ff7 fs1 fc2 sc0 ls0 ws0\">Mor<span class=\"_ _0\"></span>e than five years </td></tr><tr><td class=\"t m1 x78c h26 y2be5 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x796 h26 y2be5 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x797 h26 y2be5 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x798 h26 y2be5 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x799 h26 y2be5 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x791 h2 y2be5 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x79a h2 y2be5 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x79b h2 y2be5 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x79c h2 y2be5 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000 </td><td class=\"t m1 x79d h2 y2be5 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2897 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">27,385<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x79e y2897 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,378<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x79f y2897 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,879<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64a y2897 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">8,882<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a0 y2897 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">14,246<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a1 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">8,006<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a2 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,176<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a3 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,267<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a4 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,854<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a5 y2898 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">709<span class=\"_ _2d2\"> </span></div></td></tr></table>The f<span class=\"_ _0\"></span>ollowing ar<span class=\"_ _0\"></span>e the amounts r<span class=\"_ _0\"></span>ecognised in the s<span class=\"_ _0\"></span>tatement o<span class=\"_ _0\"></span>f compreh<span class=\"_ _0\"></span>ensive income:<span class=\"_ _2d2\"> </span><table class=\"s w10b h1e2\" id=\"_93d76242-15c9-4508-a5f9-8219bfb67ef7\"><tr><td></td><td class=\"t m1 x24a h26 y2be6 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x24b h2 y2be7 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x24c h26 y2be8 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x24d h2 y2be9 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x24c h26 y2bea ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2beb ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y29f2 w1ee h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Depr<span class=\"_ _0\"></span>eciation expense on righ<span class=\"_ _0\"></span>t-of-use ass<span class=\"_ _0\"></span>ets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x634 y29f3 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,156<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x635 y29f2 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,200<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w1ef h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est expense on lease liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a6 y2895 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,050<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4df y2896 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">463<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x7a7 y2897 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,206<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a8 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,663<span class=\"_ _2d2\"> </span></div></td></tr></table>The weigh<span class=\"_ _0\"></span>ted aver<span class=\"_ _0\"></span>age incr<span class=\"_ _0\"></span>emental borr<span class=\"_ _0\"></span>owing r<span class=\"_ _0\"></span>ate applied to lease liabilitie<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnised in the statemen<span class=\"_ _0\"></span>t of financial position at the d<span class=\"_ _0\"></span>ate of initial applica<span class=\"_ _0\"></span>tion was 6.77% (2024: 4.62%).<span class=\"_ _2d2\"> </span>In accor<span class=\"_ _3\"></span>dance with IFRS 16.6 (in r<span class=\"_ _0\"></span>espect of short<span class=\"_ _0\"></span>-term, low-value and variable le<span class=\"_ _0\"></span>ase expenses), the G<span class=\"_ _0\"></span>roup has opt<span class=\"_ _0\"></span>ed to r<span class=\"_ _0\"></span>ecognise a lease expens<span class=\"_ _0\"></span>e on a straight<span class=\"_ _0\"></span>-line basis as permitted f<span class=\"_ _3\"></span>or these items. This expense is pr<span class=\"_ _3\"></span>esented within administr<span class=\"_ _0\"></span>ative expense<span class=\"_ _0\"></span>s in the statement o<span class=\"_ _0\"></span>f compr<span class=\"_ _0\"></span>ehensive income and f<span class=\"_ _0\"></span>or the year en<span class=\"_ _0\"></span>ded 31 March 2025 was \u00a341,000 (2024: \u00a349,000).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-529": {
   "value": "23. Acquisition-r<span class=\"_ _0\"></span>elated liabilities<span class=\"_ _2d2\"> </span>Acquisition-r<span class=\"_ _0\"></span>elated liabilities aris<span class=\"_ _0\"></span>e from the ac<span class=\"_ _0\"></span>quisitions made by the Gr<span class=\"_ _0\"></span>oup during the ye<span class=\"_ _0\"></span>ar ended 31 March 2023 f<span class=\"_ _3\"></span>or Infrastruc<span class=\"_ _0\"></span>ture Capit<span class=\"_ _0\"></span>al and Downing as well as the ac<span class=\"_ _0\"></span>quisition of WHEB and the Healthc<span class=\"_ _0\"></span>are shar<span class=\"_ _0\"></span>e class of Tham<span class=\"_ _0\"></span>es V<span class=\"_ _0\"></span>entur<span class=\"_ _0\"></span>es V<span class=\"_ _0\"></span>CT 2 plc which complete<span class=\"_ _0\"></span>d during the year ended 31 Mar<span class=\"_ _3\"></span>ch 2025 (see note 31). Accounting policy:<span class=\"_ _2d2\"> </span>Conting<span class=\"_ _0\"></span>ent consideration pa<span class=\"_ _0\"></span>yable is measur<span class=\"_ _0\"></span>ed at fair value a<span class=\"_ _0\"></span>t acquisition and assessed annu<span class=\"_ _0\"></span>ally with particular re<span class=\"_ _0\"></span>fer<span class=\"_ _0\"></span>ence to the c<span class=\"_ _0\"></span>onditions upon which the consideration is c<span class=\"_ _0\"></span>ontingent. F<span class=\"_ _0\"></span>air<span class=\"_ gs8\"> </span>value mov<span class=\"_ _0\"></span>ements in the year ar<span class=\"_ _3\"></span>e recognis<span class=\"_ _0\"></span>ed in the statemen<span class=\"_ _0\"></span>t of compr<span class=\"_ _0\"></span>ehensive income.<span class=\"_ _2d2\"> </span>Remun<span class=\"_ _0\"></span>eration f<span class=\"_ _0\"></span>or post-combination s<span class=\"_ _0\"></span>ervices is the liability that arises fr<span class=\"_ _0\"></span>om accoun<span class=\"_ _0\"></span>ting for con<span class=\"_ _0\"></span>tingent consider<span class=\"_ _0\"></span>ation payments to s<span class=\"_ _0\"></span>ellers which ar<span class=\"_ _0\"></span>e subject to f<span class=\"_ _0\"></span>orfeit<span class=\"_ _0\"></span>ure if the seller c<span class=\"_ _0\"></span>eases to be employe<span class=\"_ _0\"></span>d and are pa<span class=\"_ _0\"></span>yable in cash; this consideration is ac<span class=\"_ _0\"></span>counted f<span class=\"_ _0\"></span>or as long-term emplo<span class=\"_ _0\"></span>yee benefits under IA<span class=\"_ _0\"></span>S 19. The liabilities will be expensed ov<span class=\"_ _0\"></span>er the def<span class=\"_ _0\"></span>erral period and ar<span class=\"_ _0\"></span>e included in staff co<span class=\"_ _0\"></span>sts \u2013 acquisitions.<span class=\"_ _2d2\"> </span>Estimation uncertainty:<span class=\"_ _2d2\"> </span>Contin<span class=\"_ _0\"></span>gent considera<span class=\"_ _0\"></span>tion<span class=\"_ _2d2\"> </span>Downing an<span class=\"_ _0\"></span>d Healthcar<span class=\"_ _0\"></span>e shar<span class=\"_ _0\"></span>e class of Thame<span class=\"_ _0\"></span>s V<span class=\"_ _0\"></span>entur<span class=\"_ _3\"></span>es VC<span class=\"_ _0\"></span>T 2 plc<span class=\"_ _2d2\"> </span>Conting<span class=\"_ _0\"></span>ent consideration r<span class=\"_ _3\"></span>eflects the Gr<span class=\"_ _3\"></span>oup\u2019s best estimate o<span class=\"_ _0\"></span>f the amounts tha<span class=\"_ _0\"></span>t are expect<span class=\"_ _0\"></span>ed to be paid, discount<span class=\"_ _0\"></span>ed to their pr<span class=\"_ _0\"></span>esent value, arising fr<span class=\"_ _3\"></span>om the acquisition of Downing\u2019s t<span class=\"_ _0\"></span>echnology ventur<span class=\"_ _3\"></span>es business and the ac<span class=\"_ _0\"></span>quisition of the Healthc<span class=\"_ _0\"></span>are shar<span class=\"_ _0\"></span>e class of Tham<span class=\"_ _0\"></span>es V<span class=\"_ _0\"></span>entur<span class=\"_ _0\"></span>es V<span class=\"_ _0\"></span>CT 2 plc. The significant unob<span class=\"_ _0\"></span>servable input is the NA<span class=\"_ _3\"></span>V of the V<span class=\"_ _3\"></span>CT<span class=\"_ _3\"></span>s whose in<span class=\"_ _0\"></span>vestment mand<span class=\"_ _0\"></span>ates wer<span class=\"_ _0\"></span>e acquir<span class=\"_ _0\"></span>ed. F<span class=\"_ _0\"></span>or Downing\u2019s technology v<span class=\"_ _0\"></span>entur<span class=\"_ _0\"></span>es business, the sec<span class=\"_ _0\"></span>ond anniversary pa<span class=\"_ _0\"></span>yment of \u00a31,012,000 was paid in September 2024. T<span class=\"_ _0\"></span>he final anniversary pa<span class=\"_ _0\"></span>yment is due in September 2025. A change o<span class=\"_ _0\"></span>f +/- 5% in the NA<span class=\"_ _3\"></span>V would r<span class=\"_ _0\"></span>esult in a +/- \u00a350,000 (2024: +/- \u00a3103,000) change in th<span class=\"_ _0\"></span>e fair value o<span class=\"_ _0\"></span>f the remainin<span class=\"_ _0\"></span>g payment(s). F<span class=\"_ _0\"></span>or the Health<span class=\"_ _0\"></span>care shar<span class=\"_ _3\"></span>e class of Thames V<span class=\"_ _3\"></span>entur<span class=\"_ _0\"></span>es V<span class=\"_ _0\"></span>CT 2 plc, the conting<span class=\"_ _0\"></span>ent consideration will be pa<span class=\"_ _0\"></span>yable over thr<span class=\"_ _0\"></span>ee year<span class=\"_ _0\"></span>s with the first anniver<span class=\"_ _0\"></span>sary payment due in Sept<span class=\"_ _0\"></span>ember 2025. A change of +/- 5% in the NA<span class=\"_ _3\"></span>V w<span class=\"_ _0\"></span>ould res<span class=\"_ _0\"></span>ult in<span class=\"_ gs8\"> </span>a +/- \u00a313,000 change in the f<span class=\"_ _0\"></span>air value. WHEB<span class=\"_ _2d2\"> </span>The acquisition o<span class=\"_ _0\"></span>f WHEB included a consider<span class=\"_ _0\"></span>ation payment conditional on a perf<span class=\"_ _3\"></span>ormance tar<span class=\"_ _0\"></span>get being met on the fir<span class=\"_ _0\"></span>st annivers<span class=\"_ _0\"></span>ary completion date (s<span class=\"_ _0\"></span>ee note 31). A<span class=\"_ _3\"></span>t acquisition date, managemen<span class=\"_ _0\"></span>t\u2019s expectation is that the tar<span class=\"_ _0\"></span>get will no<span class=\"_ _0\"></span>t be met and ther<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ore the f<span class=\"_ _0\"></span>air value has been assessed as \u00a3nil. Rem<span class=\"_ _0\"></span>uneration f<span class=\"_ _0\"></span>or post-c<span class=\"_ _0\"></span>ombination services<span class=\"_ _2d2\"> </span>Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _0\"></span>e Capital<span class=\"_ _2d2\"> </span>The pr<span class=\"_ _0\"></span>oportion of the def<span class=\"_ _3\"></span>erred paym<span class=\"_ _0\"></span>ents that ar<span class=\"_ _0\"></span>e contingent on th<span class=\"_ _0\"></span>e recipients r<span class=\"_ _3\"></span>emaining employe<span class=\"_ _0\"></span>es of the Gr<span class=\"_ _0\"></span>oup f<span class=\"_ _0\"></span>or a specific period arising from th<span class=\"_ _0\"></span>e acquisition of Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _0\"></span>e Capital ar<span class=\"_ _0\"></span>e account<span class=\"_ _0\"></span>ed for as r<span class=\"_ _3\"></span>emuneration f<span class=\"_ _0\"></span>or post-combina<span class=\"_ _0\"></span>tion services. The Gr<span class=\"_ _0\"></span>oup has estima<span class=\"_ _0\"></span>ted the amounts which will ultima<span class=\"_ _0\"></span>tely become pay<span class=\"_ _0\"></span>able, i.e. the expect<span class=\"_ _0\"></span>ed value of the oblig<span class=\"_ _0\"></span>ation based on the maximum amoun<span class=\"_ _0\"></span>t for ea<span class=\"_ _0\"></span>ch consideration discount<span class=\"_ _0\"></span>ed back to the valu<span class=\"_ _0\"></span>ation date mul<span class=\"_ _0\"></span>tiplied by the expect<span class=\"_ _0\"></span>ed payout per<span class=\"_ _3\"></span>centage of the e<span class=\"_ _0\"></span>arn-outs and f<span class=\"_ _0\"></span>orfeitur<span class=\"_ _3\"></span>e rate. The significan<span class=\"_ _0\"></span>t unobservable input o<span class=\"_ _0\"></span>f the expected payo<span class=\"_ _0\"></span>ut assessments is the int<span class=\"_ _0\"></span>ernal for<span class=\"_ _0\"></span>ecasts o<span class=\"_ _0\"></span>f the rele<span class=\"_ _0\"></span>vant management f<span class=\"_ _3\"></span>ee rev<span class=\"_ _0\"></span>enue. The discountin<span class=\"_ _0\"></span>g uses high-quality Aus<span class=\"_ _0\"></span>tralia thr<span class=\"_ _0\"></span>ee year corpor<span class=\"_ _0\"></span>ate bond ra<span class=\"_ _0\"></span>tes of 3.7% (2024: 3.3%). The earn-ou<span class=\"_ _0\"></span>t consideration has an e<span class=\"_ _0\"></span>xpected payo<span class=\"_ _0\"></span>ut percen<span class=\"_ _0\"></span>tage of 64% (2024: 54%) and 0% (2024: 0%) f<span class=\"_ _0\"></span>orfeitur<span class=\"_ _3\"></span>e rate. The e<span class=\"_ _0\"></span>xpected pay<span class=\"_ _0\"></span>out perc<span class=\"_ _0\"></span>entage of th<span class=\"_ _0\"></span>e earn-out considera<span class=\"_ _0\"></span>tion payable in cash h<span class=\"_ _0\"></span>as been reass<span class=\"_ _0\"></span>essed from th<span class=\"_ _0\"></span>e Half-ye<span class=\"_ _0\"></span>ar Report f<span class=\"_ _0\"></span>or the six months ended 30<span class=\"_ gs8\"> </span>September 2024 wher<span class=\"_ _3\"></span>e this was assessed to be 0%. Th<span class=\"_ _0\"></span>e expected pay<span class=\"_ _0\"></span>out per<span class=\"_ _0\"></span>centage of the e<span class=\"_ _0\"></span>arn-out consideration pa<span class=\"_ _0\"></span>yable in shar<span class=\"_ _0\"></span>es has remain<span class=\"_ _0\"></span>ed unchanged at 0% (2024:<span class=\"_ gs8\"> </span>54%) (see no<span class=\"_ _0\"></span>te 8 for f<span class=\"_ _0\"></span>urther details). The perf<span class=\"_ _3\"></span>ormance earn-out has an expec<span class=\"_ _0\"></span>ted payou<span class=\"_ _0\"></span>t per<span class=\"_ _0\"></span>centage o<span class=\"_ _0\"></span>f 0% (2024: 13%) and 0% (2024: 0%) forf<span class=\"_ _0\"></span>eitur<span class=\"_ _0\"></span>e rat<span class=\"_ _0\"></span>e. The re<span class=\"_ _0\"></span>venue earn-out has an<span class=\"_ gs8\"> </span>expect<span class=\"_ _0\"></span>ed payout per<span class=\"_ _3\"></span>centage o<span class=\"_ _0\"></span>f 0% (2024: 0%) and 0% (2024: 0%) forf<span class=\"_ _0\"></span>eitur<span class=\"_ _0\"></span>e rate. Ther<span class=\"_ _0\"></span>e has been no change t<span class=\"_ _0\"></span>o the expected pa<span class=\"_ _0\"></span>yout per<span class=\"_ _0\"></span>centage or f<span class=\"_ _3\"></span>orfeitur<span class=\"_ _0\"></span>e rat<span class=\"_ _0\"></span>e of the perf<span class=\"_ _0\"></span>ormance earn-out and r<span class=\"_ _3\"></span>evenue earn-ou<span class=\"_ _0\"></span>t from the Hal<span class=\"_ _0\"></span>f-year R<span class=\"_ _0\"></span>eport for the six mon<span class=\"_ _0\"></span>ths ended 30 September 2024. A<span class=\"_ _0\"></span>s a resul<span class=\"_ _0\"></span>t of the change in e<span class=\"_ _0\"></span>xpected pay<span class=\"_ _0\"></span>out perc<span class=\"_ _0\"></span>entage during the year en<span class=\"_ _0\"></span>ded 31 March 2025, a fair v<span class=\"_ _0\"></span>alue decre<span class=\"_ _0\"></span>ase of \u00a360,000 (2024: \u00a33,888,000) has been r<span class=\"_ _0\"></span>ecognised. A chang<span class=\"_ _0\"></span>e in management f<span class=\"_ _0\"></span>ee re<span class=\"_ _0\"></span>venue tar<span class=\"_ _0\"></span>get to the maxim<span class=\"_ _0\"></span>um awar<span class=\"_ _0\"></span>d for each consider<span class=\"_ _0\"></span>ation at the end o<span class=\"_ _0\"></span>f the reporting period w<span class=\"_ _0\"></span>ould res<span class=\"_ _0\"></span>ult in an additional char<span class=\"_ _0\"></span>ge of \u00a312,861,000 (2024: \u00a37,139,000) and the minimum wo<span class=\"_ _0\"></span>uld resul<span class=\"_ _0\"></span>t in a rev<span class=\"_ _0\"></span>ersal of th<span class=\"_ _0\"></span>e respectiv<span class=\"_ _0\"></span>e char<span class=\"_ _0\"></span>ge of \u00a34,179,000 (2024: \u00a32,771,000).<span class=\"_ _2d2\"> </span>WHEB<span class=\"_ _2d2\"> </span>The acquisition o<span class=\"_ _0\"></span>f WHEB includes earn-out pa<span class=\"_ _0\"></span>yments to be made in cash o<span class=\"_ _0\"></span>ver a thr<span class=\"_ _0\"></span>ee year period which ar<span class=\"_ _0\"></span>e accounte<span class=\"_ _0\"></span>d for as r<span class=\"_ _0\"></span>emunera<span class=\"_ _0\"></span>tion for post<span class=\"_ _0\"></span>-combination services (see no<span class=\"_ _0\"></span>te<span class=\"_ gs8\"> </span>31). The significant unob<span class=\"_ _0\"></span>servable input of the e<span class=\"_ _0\"></span>arn-out is the internal f<span class=\"_ _3\"></span>orecast o<span class=\"_ _0\"></span>f the EBITDA contribu<span class=\"_ _0\"></span>tion of the acquisition to th<span class=\"_ _0\"></span>e Group. T<span class=\"_ _0\"></span>he discounting use<span class=\"_ _0\"></span>s high-quality UK three y<span class=\"_ _0\"></span>ear corpora<span class=\"_ _0\"></span>te bond ra<span class=\"_ _0\"></span>tes of 4.2%. The e<span class=\"_ _0\"></span>arn-out has an expecte<span class=\"_ _0\"></span>d payout per<span class=\"_ _0\"></span>centag<span class=\"_ _0\"></span>e of 33%. A change in the EBITD<span class=\"_ _3\"></span>A contribution to the maxim<span class=\"_ _0\"></span>um awar<span class=\"_ _0\"></span>d at the end of the r<span class=\"_ _3\"></span>eporting period would r<span class=\"_ _0\"></span>esult in an additional ch<span class=\"_ _0\"></span>arge o<span class=\"_ _0\"></span>f \u00a3321,000 and the minimum would r<span class=\"_ _0\"></span>esult in a r<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span>sal of the r<span class=\"_ _3\"></span>espective char<span class=\"_ _0\"></span>ge of \u00a348,000.<span class=\"_ _2d2\"> </span><table class=\"s w1f0 h1fe\" id=\"_84ad5e96-3364-43b0-840a-cb7eb7d44938\"><tr><td></td><td></td><td class=\"c n x7a9 y2bec we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td class=\"c n x7aa y2bed we1 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m1 x7ab h26 y2bee ff3 fs1 fc0 sc0 ls4f ws0\">Remuneration f<span class=\"_ _0\"></span>or </td><td></td><td></td><td class=\"t m1 x7ac h2 y2bef ff2 fs1 fc2 sc0 ls4f ws0\">Remuner<span class=\"_ _0\"></span>ation for </td><td></td></tr><tr><td></td><td class=\"t m1 x7ad h26 y2bf0 ff3 fs1 fc0 sc0 ls0 ws0\">Contingent </td><td class=\"t m1 x7ab h26 y2bf1 ff3 fs1 fc0 sc0 ls4f ws80\">post-combination </td><td></td><td class=\"t m1 x7ae h2 y2bf2 ff2 fs1 fc2 sc0 ls0 ws0\">Conting<span class=\"_ _0\"></span>ent </td><td class=\"t m1 x7ac h2 y2bf3 ff2 fs1 fc2 sc0 ls4f ws80\">post-combina<span class=\"_ _0\"></span>tion<span class=\"_ _2\"></span> </td><td></td></tr><tr><td></td><td class=\"t m1 x7af h26 y2bf4 ff3 fs1 fc0 sc0 ls0 ws0\">consideration </td><td class=\"t m1 x7b0 h26 y2bf5 ff3 fs1 fc0 sc0 ls4f ws80\">services </td><td class=\"t m1 x2ea h26 y2bf5 ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x7b1 h2 y2bf6 ff2 fs1 fc2 sc0 ls0 ws0\">considera<span class=\"_ _0\"></span>tion </td><td class=\"t m1 x7b2 h2 y2bf7 ff2 fs1 fc2 sc0 ls0 ws0\">services </td><td class=\"t m1 x7b3 h2 y2bf7 ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m1 x5ff h26 y2bf8 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x7b4 h26 y2bf9 ff3 fs1 fc0 sc0 ls4f ws80\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2ea h26 y2bf9 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x7b5 h2 y2bfa ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2ec h2 y2bfb ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x7b3 h2 y2bfb ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2b31 w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7b6 y2b30 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,059<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7b7 y2b30 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,771<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7b8 y2b30 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,830<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7b9 y2b31 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,470<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ba y2b31 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,503<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7bb y2b31 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,973<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2add w1f1 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Additions (see no<span class=\"_ _0\"></span>te 14)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7bc y2add w69 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">256<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7bd y2add w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7be y2add w44 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">256<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7bf y2adc w8a h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c0 y2adc w8a h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c1 y2adc w45 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a3 w1f2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Arising in the period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c2 y29a4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c3 y29a4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,410<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c4 y29a4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,410<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c5 y29a3 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c6 y29a3 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,182<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c7 y29a3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,182<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2bfc w1f3 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Pa<span class=\"_ _0\"></span>yments<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c8 y2bfd w71 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1,012)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c9 y2bfd w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ca y2bfd w7f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1,012)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7cb y2bfd w3d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,221)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7cc y2bfc w45 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7cd y2bfd w3d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,221)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e3 w1e5 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ce y29e4 w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">75<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7cf y29e4 w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">106<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d0 y29e4 w52 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">181<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d1 y29e3 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">126<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d2 y29e3 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">133<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d3 y29e3 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">259<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ade w1f4 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>air value mov<span class=\"_ _0\"></span>ements<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d4 y29e6 w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(120)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d5 y29e6 w9f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(60)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d6 y29e6 w77 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(180)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d7 y29e6 w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(316)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d8 y29e6 w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(3,888)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d9 y29e6 w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(4,204)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a10 w17b h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change mo<span class=\"_ _0\"></span>vement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7da y2a0f w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7db y2a0f w7c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7dc y2a0f w7c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7dd y2a10 w8a h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7de y2a0f w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(159)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7df y2a0f w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(159)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29f3 wde h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e0 y29f3 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,258<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e1 y29f3 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,227<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e2 y29f3 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,485<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e3 y29f2 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,059<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e4 y29f2 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,771<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e5 y29f2 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,830<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w1db h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Curr<span class=\"_ _0\"></span>ent liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7b6 y2895 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,080<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7b7 y2895 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,179<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7b8 y2895 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,259<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7b9 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,005<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e6 y2896 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e7 y2896 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,005<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2898 w1da h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Non-curr<span class=\"_ _0\"></span>ent liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e8 y2897 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">178<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e9 y2897 w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">48<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7be y2897 w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">226<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ea y2898 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,054<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7eb y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,771<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ec y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,825<span class=\"_ _2d2\"> </span></div></td></tr></table>The f<span class=\"_ _0\"></span>ollowing ar<span class=\"_ _0\"></span>e the amounts r<span class=\"_ _0\"></span>ecognised in the s<span class=\"_ _0\"></span>tatement o<span class=\"_ _0\"></span>f compreh<span class=\"_ _0\"></span>ensive income:<span class=\"_ _2d2\"> </span><table class=\"s w1f5 h1ff\" id=\"_57f5dfcc-f7b4-467e-9531-b6c77f242d2d\"><tr><td></td><td></td><td class=\"c n x7ed y2bff we0 h1f0\"><div class=\"t m1 x24f h2 y2bfe ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td class=\"c n x7ee y2c01 we1 h1bf\"><div class=\"t m1 x24f h2 y2c00 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m1 x7ef h26 y2c02 ff3 fs1 fc0 sc0 ls0 ws0\">Remuneration </td><td></td><td class=\"t m1 x7f0 h2 y2c03 ff2 fs1 fc2 sc0 ls0 ws0\">Remuner<span class=\"_ _0\"></span>ation </td></tr><tr><td></td><td></td><td class=\"t m1 x7f1 h26 y2c04 ff3 fs1 fc0 sc0 ls0 ws0\">for post-<span class=\"_ _2d2\"> </span></td><td></td><td class=\"t m1 x7f2 h2 y2c05 ff2 fs1 fc2 sc0 ls0 ws0\">for po<span class=\"_ _0\"></span>st-<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td class=\"t m1 x7f3 h26 y2c06 ff3 fs1 fc0 sc0 ls0 ws0\">Contingent </td><td class=\"t m1 x7f4 h26 y2c07 ff3 fs1 fc0 sc0 ls0 ws0\">combination </td><td class=\"t m1 x7f5 h2 y2c08 ff2 fs1 fc2 sc0 ls0 ws0\">Conting<span class=\"_ _0\"></span>ent </td><td class=\"t m1 x7f6 h2 y2c09 ff2 fs1 fc2 sc0 ls0 ws0\">combination </td></tr><tr><td></td><td class=\"t m1 x7f7 h26 y2c0a ff3 fs1 fc0 sc0 ls0 ws0\">consideration </td><td class=\"t m1 x7f1 h26 y2c0b ff3 fs1 fc0 sc0 ls0 ws0\">services </td><td class=\"t m1 x7f8 h2 y2c0c ff2 fs1 fc2 sc0 ls0 ws0\">considera<span class=\"_ _0\"></span>tion </td><td class=\"t m1 x7f9 h2 y2c0d ff2 fs1 fc2 sc0 ls0 ws0\">services </td></tr><tr><td></td><td class=\"t m1 x2ea h26 y2c0e ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x51a h26 y2c0f ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2ec h2 y2c10 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x7b3 h2 y2c11 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2893 w1f2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Arising in the period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7fa y2892 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7fb y2892 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,410<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7fc y2893 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7fd y2893 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,182<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a1a w1e5 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7fe y2a1b w4a h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">75<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ff y2a1b w52 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">106<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x800 y2a1a w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">126<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x801 y2a1a w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">133<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w1f4 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>air value mov<span class=\"_ _0\"></span>ements<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x802 y2895 w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(120)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x803 y2895 w9f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(60)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x804 y2895 w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(316)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x805 y2895 w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(3,888)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x806 y2897 w9f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(45)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x807 y2897 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,456<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x808 y2897 w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(190)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d3 y2898 w44 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">427<span class=\"_ _2d2\"> </span></div></td></tr></table>F<span class=\"_ _0\"></span>air value gains on con<span class=\"_ _0\"></span>tingent consider<span class=\"_ _0\"></span>ation (incl. finance expense<span class=\"_ _0\"></span>) are r<span class=\"_ _0\"></span>ecognised in the s<span class=\"_ _0\"></span>tatement o<span class=\"_ _0\"></span>f comprehensiv<span class=\"_ _0\"></span>e income. Rem<span class=\"_ _0\"></span>uneration f<span class=\"_ _0\"></span>or post-combination s<span class=\"_ _0\"></span>ervices are r<span class=\"_ _3\"></span>ecognised within staff<span class=\"_ gs8\"> </span>co<span class=\"_ _0\"></span>sts \u2013 acquisitions in the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _3\"></span>ehensive income (see no<span class=\"_ _0\"></span>te 7).<span class=\"_ _2d2\"> </span>The table below s<span class=\"_ _0\"></span>ummarises the maturity pr<span class=\"_ _0\"></span>ofile o<span class=\"_ _0\"></span>f the Group\u2019s c<span class=\"_ _0\"></span>ontingent consider<span class=\"_ _0\"></span>ation based on contr<span class=\"_ _0\"></span>actual undis<span class=\"_ _0\"></span>counted paym<span class=\"_ _0\"></span>ents and curr<span class=\"_ _0\"></span>ent assessment o<span class=\"_ _0\"></span>f the expected pa<span class=\"_ _0\"></span>yout at 31<span class=\"_ gs8\"> </span>Mar<span class=\"_ _0\"></span>ch<span class=\"_ gs8\"> </span>2025.<span class=\"_ _2d2\"> </span><table class=\"s w1f6 h200\" id=\"_2a974d4a-1be7-4a26-be7f-f4b0305af25e\"><tr><td></td><td class=\"c n x78a y2c12 we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x78b y2c13 we1 h1bc\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m1 x78c h26 y2c14 ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x809 h26 y2c14 ff3 fs1 fc0 sc0 ls0 ws0\">Less than one year </td><td class=\"t m1 x80a h26 y2c14 ff3 fs1 fc0 sc0 ls0 ws0\">One to two year<span class=\"_ _0\"></span>s </td><td class=\"t m1 x80b h18c y2c14 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>wo to five years </td><td class=\"t m1 x791 h2 y2c14 ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x80c h2 y2c14 ff2 fs1 fc2 sc0 ls0 ws0\">Less than on<span class=\"_ _0\"></span>e year </td><td class=\"t m1 x80d h2 y2c14 ff2 fs1 fc2 sc0 ls0 ws0\">One to two y<span class=\"_ _0\"></span>ears </td><td class=\"t m1 x80e h2f y2c14 ff7 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>wo to five y<span class=\"_ _0\"></span>ears </td></tr><tr><td class=\"t m1 x78c h26 y2c15 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x80f h26 y2c15 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x810 h26 y2c15 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x799 h26 y2c15 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x791 h2 y2c15 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x793 h2 y2c15 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x811 h2 y2c15 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x79d h2 y2c15 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2897 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,290<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x812 y2897 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,104<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x813 y2897 w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">93<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x814 y2897 w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">93<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x815 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,140<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x816 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,070<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x817 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,070<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x818 y2898 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr></table>The table below s<span class=\"_ _0\"></span>ummarises the maturity pr<span class=\"_ _0\"></span>ofile o<span class=\"_ _0\"></span>f the Group\u2019s r<span class=\"_ _3\"></span>emuneration f<span class=\"_ _0\"></span>or post-combina<span class=\"_ _0\"></span>tion services if the full liability had been e<span class=\"_ _0\"></span>xpensed to dat<span class=\"_ _0\"></span>e based on contra<span class=\"_ _0\"></span>ctual undiscoun<span class=\"_ _0\"></span>ted payments an<span class=\"_ _0\"></span>d curren<span class=\"_ _0\"></span>t assessment of the e<span class=\"_ _0\"></span>xpected pay<span class=\"_ _0\"></span>out and f<span class=\"_ _0\"></span>orfeitur<span class=\"_ _0\"></span>e rat<span class=\"_ _0\"></span>e at 31 Mar<span class=\"_ _0\"></span>ch 2025.<span class=\"_ _2d2\"> </span><table class=\"s w1f6 h200\" id=\"_3f999d1b-1150-4e2f-8239-d50def6f70bd\"><tr><td></td><td class=\"c n x78a y2c12 we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x78b y2c13 we1 h1bc\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m1 x78c h26 y2c16 ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x809 h26 y2c16 ff3 fs1 fc0 sc0 ls0 ws0\">Less than one year </td><td class=\"t m1 x80a h26 y2c16 ff3 fs1 fc0 sc0 ls0 ws0\">One to two year<span class=\"_ _0\"></span>s </td><td class=\"t m1 x80b h18c y2c16 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>wo to five years </td><td class=\"t m1 x791 h2 y2c16 ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x80c h2 y2c16 ff2 fs1 fc2 sc0 ls0 ws0\">Less than on<span class=\"_ _0\"></span>e year </td><td class=\"t m1 x80d h2 y2c16 ff2 fs1 fc2 sc0 ls0 ws0\">One to two y<span class=\"_ _0\"></span>ears </td><td class=\"t m1 x80e h2f y2c16 ff7 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>wo to five y<span class=\"_ _0\"></span>ears </td></tr><tr><td class=\"t m1 x78c h26 y2c17 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x80f h26 y2c17 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x810 h26 y2c17 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x799 h26 y2c17 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x791 h2 y2c17 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x793 h2 y2c17 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x811 h2 y2c17 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x79d h2 y2c17 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2897 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">6,272<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x812 y2897 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,626<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x819 y2897 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">634<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81a y2897 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,012<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81b y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,015<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81c y2898 w1f7 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81d y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,168<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81e y2898 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">847<span class=\"_ _2d2\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "foresightgroup:DisclosureOfAcquisitionRelatedLiabilities",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "23. Acquisition-r<span class=\"_ _0\"></span>elated liabilities<span class=\"_ _2d2\"> </span>Acquisition-r<span class=\"_ _0\"></span>elated liabilities aris<span class=\"_ _0\"></span>e from the ac<span class=\"_ _0\"></span>quisitions made by the Gr<span class=\"_ _0\"></span>oup during the ye<span class=\"_ _0\"></span>ar ended 31 March 2023 f<span class=\"_ _3\"></span>or Infrastruc<span class=\"_ _0\"></span>ture Capit<span class=\"_ _0\"></span>al and Downing as well as the ac<span class=\"_ _0\"></span>quisition of WHEB and the Healthc<span class=\"_ _0\"></span>are shar<span class=\"_ _0\"></span>e class of Tham<span class=\"_ _0\"></span>es V<span class=\"_ _0\"></span>entur<span class=\"_ _0\"></span>es V<span class=\"_ _0\"></span>CT 2 plc which complete<span class=\"_ _0\"></span>d during the year ended 31 Mar<span class=\"_ _3\"></span>ch 2025 (see note 31). Accounting policy:<span class=\"_ _2d2\"> </span>Conting<span class=\"_ _0\"></span>ent consideration pa<span class=\"_ _0\"></span>yable is measur<span class=\"_ _0\"></span>ed at fair value a<span class=\"_ _0\"></span>t acquisition and assessed annu<span class=\"_ _0\"></span>ally with particular re<span class=\"_ _0\"></span>fer<span class=\"_ _0\"></span>ence to the c<span class=\"_ _0\"></span>onditions upon which the consideration is c<span class=\"_ _0\"></span>ontingent. F<span class=\"_ _0\"></span>air<span class=\"_ gs8\"> </span>value mov<span class=\"_ _0\"></span>ements in the year ar<span class=\"_ _3\"></span>e recognis<span class=\"_ _0\"></span>ed in the statemen<span class=\"_ _0\"></span>t of compr<span class=\"_ _0\"></span>ehensive income.<span class=\"_ _2d2\"> </span>Remun<span class=\"_ _0\"></span>eration f<span class=\"_ _0\"></span>or post-combination s<span class=\"_ _0\"></span>ervices is the liability that arises fr<span class=\"_ _0\"></span>om accoun<span class=\"_ _0\"></span>ting for con<span class=\"_ _0\"></span>tingent consider<span class=\"_ _0\"></span>ation payments to s<span class=\"_ _0\"></span>ellers which ar<span class=\"_ _0\"></span>e subject to f<span class=\"_ _0\"></span>orfeit<span class=\"_ _0\"></span>ure if the seller c<span class=\"_ _0\"></span>eases to be employe<span class=\"_ _0\"></span>d and are pa<span class=\"_ _0\"></span>yable in cash; this consideration is ac<span class=\"_ _0\"></span>counted f<span class=\"_ _0\"></span>or as long-term emplo<span class=\"_ _0\"></span>yee benefits under IA<span class=\"_ _0\"></span>S 19. The liabilities will be expensed ov<span class=\"_ _0\"></span>er the def<span class=\"_ _0\"></span>erral period and ar<span class=\"_ _0\"></span>e included in staff co<span class=\"_ _0\"></span>sts \u2013 acquisitions.<span class=\"_ _2d2\"> </span>Estimation uncertainty:<span class=\"_ _2d2\"> </span>Contin<span class=\"_ _0\"></span>gent considera<span class=\"_ _0\"></span>tion<span class=\"_ _2d2\"> </span>Downing an<span class=\"_ _0\"></span>d Healthcar<span class=\"_ _0\"></span>e shar<span class=\"_ _0\"></span>e class of Thame<span class=\"_ _0\"></span>s V<span class=\"_ _0\"></span>entur<span class=\"_ _3\"></span>es VC<span class=\"_ _0\"></span>T 2 plc<span class=\"_ _2d2\"> </span>Conting<span class=\"_ _0\"></span>ent consideration r<span class=\"_ _3\"></span>eflects the Gr<span class=\"_ _3\"></span>oup\u2019s best estimate o<span class=\"_ _0\"></span>f the amounts tha<span class=\"_ _0\"></span>t are expect<span class=\"_ _0\"></span>ed to be paid, discount<span class=\"_ _0\"></span>ed to their pr<span class=\"_ _0\"></span>esent value, arising fr<span class=\"_ _3\"></span>om the acquisition of Downing\u2019s t<span class=\"_ _0\"></span>echnology ventur<span class=\"_ _3\"></span>es business and the ac<span class=\"_ _0\"></span>quisition of the Healthc<span class=\"_ _0\"></span>are shar<span class=\"_ _0\"></span>e class of Tham<span class=\"_ _0\"></span>es V<span class=\"_ _0\"></span>entur<span class=\"_ _0\"></span>es V<span class=\"_ _0\"></span>CT 2 plc. The significant unob<span class=\"_ _0\"></span>servable input is the NA<span class=\"_ _3\"></span>V of the V<span class=\"_ _3\"></span>CT<span class=\"_ _3\"></span>s whose in<span class=\"_ _0\"></span>vestment mand<span class=\"_ _0\"></span>ates wer<span class=\"_ _0\"></span>e acquir<span class=\"_ _0\"></span>ed. F<span class=\"_ _0\"></span>or Downing\u2019s technology v<span class=\"_ _0\"></span>entur<span class=\"_ _0\"></span>es business, the sec<span class=\"_ _0\"></span>ond anniversary pa<span class=\"_ _0\"></span>yment of \u00a31,012,000 was paid in September 2024. T<span class=\"_ _0\"></span>he final anniversary pa<span class=\"_ _0\"></span>yment is due in September 2025. A change o<span class=\"_ _0\"></span>f +/- 5% in the NA<span class=\"_ _3\"></span>V would r<span class=\"_ _0\"></span>esult in a +/- \u00a350,000 (2024: +/- \u00a3103,000) change in th<span class=\"_ _0\"></span>e fair value o<span class=\"_ _0\"></span>f the remainin<span class=\"_ _0\"></span>g payment(s). F<span class=\"_ _0\"></span>or the Health<span class=\"_ _0\"></span>care shar<span class=\"_ _3\"></span>e class of Thames V<span class=\"_ _3\"></span>entur<span class=\"_ _0\"></span>es V<span class=\"_ _0\"></span>CT 2 plc, the conting<span class=\"_ _0\"></span>ent consideration will be pa<span class=\"_ _0\"></span>yable over thr<span class=\"_ _0\"></span>ee year<span class=\"_ _0\"></span>s with the first anniver<span class=\"_ _0\"></span>sary payment due in Sept<span class=\"_ _0\"></span>ember 2025. A change of +/- 5% in the NA<span class=\"_ _3\"></span>V w<span class=\"_ _0\"></span>ould res<span class=\"_ _0\"></span>ult in<span class=\"_ gs8\"> </span>a +/- \u00a313,000 change in the f<span class=\"_ _0\"></span>air value. WHEB<span class=\"_ _2d2\"> </span>The acquisition o<span class=\"_ _0\"></span>f WHEB included a consider<span class=\"_ _0\"></span>ation payment conditional on a perf<span class=\"_ _3\"></span>ormance tar<span class=\"_ _0\"></span>get being met on the fir<span class=\"_ _0\"></span>st annivers<span class=\"_ _0\"></span>ary completion date (s<span class=\"_ _0\"></span>ee note 31). A<span class=\"_ _3\"></span>t acquisition date, managemen<span class=\"_ _0\"></span>t\u2019s expectation is that the tar<span class=\"_ _0\"></span>get will no<span class=\"_ _0\"></span>t be met and ther<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ore the f<span class=\"_ _0\"></span>air value has been assessed as \u00a3nil. Rem<span class=\"_ _0\"></span>uneration f<span class=\"_ _0\"></span>or post-c<span class=\"_ _0\"></span>ombination services<span class=\"_ _2d2\"> </span>Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _0\"></span>e Capital<span class=\"_ _2d2\"> </span>The pr<span class=\"_ _0\"></span>oportion of the def<span class=\"_ _3\"></span>erred paym<span class=\"_ _0\"></span>ents that ar<span class=\"_ _0\"></span>e contingent on th<span class=\"_ _0\"></span>e recipients r<span class=\"_ _3\"></span>emaining employe<span class=\"_ _0\"></span>es of the Gr<span class=\"_ _0\"></span>oup f<span class=\"_ _0\"></span>or a specific period arising from th<span class=\"_ _0\"></span>e acquisition of Infr<span class=\"_ _0\"></span>astructur<span class=\"_ _0\"></span>e Capital ar<span class=\"_ _0\"></span>e account<span class=\"_ _0\"></span>ed for as r<span class=\"_ _3\"></span>emuneration f<span class=\"_ _0\"></span>or post-combina<span class=\"_ _0\"></span>tion services. The Gr<span class=\"_ _0\"></span>oup has estima<span class=\"_ _0\"></span>ted the amounts which will ultima<span class=\"_ _0\"></span>tely become pay<span class=\"_ _0\"></span>able, i.e. the expect<span class=\"_ _0\"></span>ed value of the oblig<span class=\"_ _0\"></span>ation based on the maximum amoun<span class=\"_ _0\"></span>t for ea<span class=\"_ _0\"></span>ch consideration discount<span class=\"_ _0\"></span>ed back to the valu<span class=\"_ _0\"></span>ation date mul<span class=\"_ _0\"></span>tiplied by the expect<span class=\"_ _0\"></span>ed payout per<span class=\"_ _3\"></span>centage of the e<span class=\"_ _0\"></span>arn-outs and f<span class=\"_ _0\"></span>orfeitur<span class=\"_ _3\"></span>e rate. The significan<span class=\"_ _0\"></span>t unobservable input o<span class=\"_ _0\"></span>f the expected payo<span class=\"_ _0\"></span>ut assessments is the int<span class=\"_ _0\"></span>ernal for<span class=\"_ _0\"></span>ecasts o<span class=\"_ _0\"></span>f the rele<span class=\"_ _0\"></span>vant management f<span class=\"_ _3\"></span>ee rev<span class=\"_ _0\"></span>enue. The discountin<span class=\"_ _0\"></span>g uses high-quality Aus<span class=\"_ _0\"></span>tralia thr<span class=\"_ _0\"></span>ee year corpor<span class=\"_ _0\"></span>ate bond ra<span class=\"_ _0\"></span>tes of 3.7% (2024: 3.3%). The earn-ou<span class=\"_ _0\"></span>t consideration has an e<span class=\"_ _0\"></span>xpected payo<span class=\"_ _0\"></span>ut percen<span class=\"_ _0\"></span>tage of 64% (2024: 54%) and 0% (2024: 0%) f<span class=\"_ _0\"></span>orfeitur<span class=\"_ _3\"></span>e rate. The e<span class=\"_ _0\"></span>xpected pay<span class=\"_ _0\"></span>out perc<span class=\"_ _0\"></span>entage of th<span class=\"_ _0\"></span>e earn-out considera<span class=\"_ _0\"></span>tion payable in cash h<span class=\"_ _0\"></span>as been reass<span class=\"_ _0\"></span>essed from th<span class=\"_ _0\"></span>e Half-ye<span class=\"_ _0\"></span>ar Report f<span class=\"_ _0\"></span>or the six months ended 30<span class=\"_ gs8\"> </span>September 2024 wher<span class=\"_ _3\"></span>e this was assessed to be 0%. Th<span class=\"_ _0\"></span>e expected pay<span class=\"_ _0\"></span>out per<span class=\"_ _0\"></span>centage of the e<span class=\"_ _0\"></span>arn-out consideration pa<span class=\"_ _0\"></span>yable in shar<span class=\"_ _0\"></span>es has remain<span class=\"_ _0\"></span>ed unchanged at 0% (2024:<span class=\"_ gs8\"> </span>54%) (see no<span class=\"_ _0\"></span>te 8 for f<span class=\"_ _0\"></span>urther details). The perf<span class=\"_ _3\"></span>ormance earn-out has an expec<span class=\"_ _0\"></span>ted payou<span class=\"_ _0\"></span>t per<span class=\"_ _0\"></span>centage o<span class=\"_ _0\"></span>f 0% (2024: 13%) and 0% (2024: 0%) forf<span class=\"_ _0\"></span>eitur<span class=\"_ _0\"></span>e rat<span class=\"_ _0\"></span>e. The re<span class=\"_ _0\"></span>venue earn-out has an<span class=\"_ gs8\"> </span>expect<span class=\"_ _0\"></span>ed payout per<span class=\"_ _3\"></span>centage o<span class=\"_ _0\"></span>f 0% (2024: 0%) and 0% (2024: 0%) forf<span class=\"_ _0\"></span>eitur<span class=\"_ _0\"></span>e rate. Ther<span class=\"_ _0\"></span>e has been no change t<span class=\"_ _0\"></span>o the expected pa<span class=\"_ _0\"></span>yout per<span class=\"_ _0\"></span>centage or f<span class=\"_ _3\"></span>orfeitur<span class=\"_ _0\"></span>e rat<span class=\"_ _0\"></span>e of the perf<span class=\"_ _0\"></span>ormance earn-out and r<span class=\"_ _3\"></span>evenue earn-ou<span class=\"_ _0\"></span>t from the Hal<span class=\"_ _0\"></span>f-year R<span class=\"_ _0\"></span>eport for the six mon<span class=\"_ _0\"></span>ths ended 30 September 2024. A<span class=\"_ _0\"></span>s a resul<span class=\"_ _0\"></span>t of the change in e<span class=\"_ _0\"></span>xpected pay<span class=\"_ _0\"></span>out perc<span class=\"_ _0\"></span>entage during the year en<span class=\"_ _0\"></span>ded 31 March 2025, a fair v<span class=\"_ _0\"></span>alue decre<span class=\"_ _0\"></span>ase of \u00a360,000 (2024: \u00a33,888,000) has been r<span class=\"_ _0\"></span>ecognised. A chang<span class=\"_ _0\"></span>e in management f<span class=\"_ _0\"></span>ee re<span class=\"_ _0\"></span>venue tar<span class=\"_ _0\"></span>get to the maxim<span class=\"_ _0\"></span>um awar<span class=\"_ _0\"></span>d for each consider<span class=\"_ _0\"></span>ation at the end o<span class=\"_ _0\"></span>f the reporting period w<span class=\"_ _0\"></span>ould res<span class=\"_ _0\"></span>ult in an additional char<span class=\"_ _0\"></span>ge of \u00a312,861,000 (2024: \u00a37,139,000) and the minimum wo<span class=\"_ _0\"></span>uld resul<span class=\"_ _0\"></span>t in a rev<span class=\"_ _0\"></span>ersal of th<span class=\"_ _0\"></span>e respectiv<span class=\"_ _0\"></span>e char<span class=\"_ _0\"></span>ge of \u00a34,179,000 (2024: \u00a32,771,000).<span class=\"_ _2d2\"> </span>WHEB<span class=\"_ _2d2\"> </span>The acquisition o<span class=\"_ _0\"></span>f WHEB includes earn-out pa<span class=\"_ _0\"></span>yments to be made in cash o<span class=\"_ _0\"></span>ver a thr<span class=\"_ _0\"></span>ee year period which ar<span class=\"_ _0\"></span>e accounte<span class=\"_ _0\"></span>d for as r<span class=\"_ _0\"></span>emunera<span class=\"_ _0\"></span>tion for post<span class=\"_ _0\"></span>-combination services (see no<span class=\"_ _0\"></span>te<span class=\"_ gs8\"> </span>31). The significant unob<span class=\"_ _0\"></span>servable input of the e<span class=\"_ _0\"></span>arn-out is the internal f<span class=\"_ _3\"></span>orecast o<span class=\"_ _0\"></span>f the EBITDA contribu<span class=\"_ _0\"></span>tion of the acquisition to th<span class=\"_ _0\"></span>e Group. T<span class=\"_ _0\"></span>he discounting use<span class=\"_ _0\"></span>s high-quality UK three y<span class=\"_ _0\"></span>ear corpora<span class=\"_ _0\"></span>te bond ra<span class=\"_ _0\"></span>tes of 4.2%. The e<span class=\"_ _0\"></span>arn-out has an expecte<span class=\"_ _0\"></span>d payout per<span class=\"_ _0\"></span>centag<span class=\"_ _0\"></span>e of 33%. A change in the EBITD<span class=\"_ _3\"></span>A contribution to the maxim<span class=\"_ _0\"></span>um awar<span class=\"_ _0\"></span>d at the end of the r<span class=\"_ _3\"></span>eporting period would r<span class=\"_ _0\"></span>esult in an additional ch<span class=\"_ _0\"></span>arge o<span class=\"_ _0\"></span>f \u00a3321,000 and the minimum would r<span class=\"_ _0\"></span>esult in a r<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span>sal of the r<span class=\"_ _3\"></span>espective char<span class=\"_ _0\"></span>ge of \u00a348,000.<span class=\"_ _2d2\"> </span><div class=\"gs1a1\"><table class=\"s w1f0 h1fe\" id=\"_84ad5e96-3364-43b0-840a-cb7eb7d44938\"><tr><td></td><td></td><td class=\"c n x7a9 y2bec we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td class=\"c n x7aa y2bed we1 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m1 x7ab h26 y2bee ff3 fs1 fc0 sc0 ls4f ws0\">Remuneration f<span class=\"_ _0\"></span>or </td><td></td><td></td><td class=\"t m1 x7ac h2 y2bef ff2 fs1 fc2 sc0 ls4f ws0\">Remuner<span class=\"_ _0\"></span>ation for </td><td></td></tr><tr><td></td><td class=\"t m1 x7ad h26 y2bf0 ff3 fs1 fc0 sc0 ls0 ws0\">Contingent </td><td class=\"t m1 x7ab h26 y2bf1 ff3 fs1 fc0 sc0 ls4f ws80\">post-combination </td><td></td><td class=\"t m1 x7ae h2 y2bf2 ff2 fs1 fc2 sc0 ls0 ws0\">Conting<span class=\"_ _0\"></span>ent </td><td class=\"t m1 x7ac h2 y2bf3 ff2 fs1 fc2 sc0 ls4f ws80\">post-combina<span class=\"_ _0\"></span>tion<span class=\"_ _2\"></span> </td><td></td></tr><tr><td></td><td class=\"t m1 x7af h26 y2bf4 ff3 fs1 fc0 sc0 ls0 ws0\">consideration </td><td class=\"t m1 x7b0 h26 y2bf5 ff3 fs1 fc0 sc0 ls4f ws80\">services </td><td class=\"t m1 x2ea h26 y2bf5 ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x7b1 h2 y2bf6 ff2 fs1 fc2 sc0 ls0 ws0\">considera<span class=\"_ _0\"></span>tion </td><td class=\"t m1 x7b2 h2 y2bf7 ff2 fs1 fc2 sc0 ls0 ws0\">services </td><td class=\"t m1 x7b3 h2 y2bf7 ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m1 x5ff h26 y2bf8 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x7b4 h26 y2bf9 ff3 fs1 fc0 sc0 ls4f ws80\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2ea h26 y2bf9 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x7b5 h2 y2bfa ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2ec h2 y2bfb ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x7b3 h2 y2bfb ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2b31 w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7b6 y2b30 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,059<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7b7 y2b30 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,771<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7b8 y2b30 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,830<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7b9 y2b31 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,470<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ba y2b31 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,503<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7bb y2b31 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,973<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2add w1f1 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Additions (see no<span class=\"_ _0\"></span>te 14)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7bc y2add w69 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">256<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7bd y2add w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7be y2add w44 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">256<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7bf y2adc w8a h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c0 y2adc w8a h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c1 y2adc w45 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a3 w1f2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Arising in the period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c2 y29a4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c3 y29a4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,410<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c4 y29a4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,410<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c5 y29a3 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c6 y29a3 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,182<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c7 y29a3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,182<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2bfc w1f3 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Pa<span class=\"_ _0\"></span>yments<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c8 y2bfd w71 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1,012)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c9 y2bfd w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ca y2bfd w7f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1,012)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7cb y2bfd w3d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,221)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7cc y2bfc w45 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7cd y2bfd w3d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,221)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e3 w1e5 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ce y29e4 w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">75<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7cf y29e4 w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">106<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d0 y29e4 w52 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">181<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d1 y29e3 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">126<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d2 y29e3 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">133<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d3 y29e3 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">259<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ade w1f4 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>air value mov<span class=\"_ _0\"></span>ements<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d4 y29e6 w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(120)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d5 y29e6 w9f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(60)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d6 y29e6 w77 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(180)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d7 y29e6 w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(316)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d8 y29e6 w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(3,888)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d9 y29e6 w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(4,204)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a10 w17b h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change mo<span class=\"_ _0\"></span>vement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7da y2a0f w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7db y2a0f w7c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7dc y2a0f w7c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7dd y2a10 w8a h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7de y2a0f w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(159)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7df y2a0f w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(159)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29f3 wde h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e0 y29f3 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,258<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e1 y29f3 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,227<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e2 y29f3 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,485<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e3 y29f2 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,059<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e4 y29f2 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,771<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e5 y29f2 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,830<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w1db h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Curr<span class=\"_ _0\"></span>ent liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7b6 y2895 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,080<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7b7 y2895 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,179<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7b8 y2895 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,259<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7b9 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,005<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e6 y2896 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e7 y2896 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,005<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2898 w1da h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Non-curr<span class=\"_ _0\"></span>ent liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e8 y2897 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">178<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e9 y2897 w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">48<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7be y2897 w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">226<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ea y2898 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,054<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7eb y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,771<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ec y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,825<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs3c7\">The f<span class=\"_ _0\"></span>ollowing ar<span class=\"_ _0\"></span>e the amounts r<span class=\"_ _0\"></span>ecognised in the s<span class=\"_ _0\"></span>tatement o<span class=\"_ _0\"></span>f compreh<span class=\"_ _0\"></span>ensive income:<span class=\"_ _2d2\"> </span></div><div class=\"gs3c8\"><table class=\"s w1f5 h1ff\" id=\"_57f5dfcc-f7b4-467e-9531-b6c77f242d2d\"><tr><td></td><td></td><td class=\"c n x7ed y2bff we0 h1f0\"><div class=\"t m1 x24f h2 y2bfe ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td class=\"c n x7ee y2c01 we1 h1bf\"><div class=\"t m1 x24f h2 y2c00 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m1 x7ef h26 y2c02 ff3 fs1 fc0 sc0 ls0 ws0\">Remuneration </td><td></td><td class=\"t m1 x7f0 h2 y2c03 ff2 fs1 fc2 sc0 ls0 ws0\">Remuner<span class=\"_ _0\"></span>ation </td></tr><tr><td></td><td></td><td class=\"t m1 x7f1 h26 y2c04 ff3 fs1 fc0 sc0 ls0 ws0\">for post-<span class=\"_ _2d2\"> </span></td><td></td><td class=\"t m1 x7f2 h2 y2c05 ff2 fs1 fc2 sc0 ls0 ws0\">for po<span class=\"_ _0\"></span>st-<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td class=\"t m1 x7f3 h26 y2c06 ff3 fs1 fc0 sc0 ls0 ws0\">Contingent </td><td class=\"t m1 x7f4 h26 y2c07 ff3 fs1 fc0 sc0 ls0 ws0\">combination </td><td class=\"t m1 x7f5 h2 y2c08 ff2 fs1 fc2 sc0 ls0 ws0\">Conting<span class=\"_ _0\"></span>ent </td><td class=\"t m1 x7f6 h2 y2c09 ff2 fs1 fc2 sc0 ls0 ws0\">combination </td></tr><tr><td></td><td class=\"t m1 x7f7 h26 y2c0a ff3 fs1 fc0 sc0 ls0 ws0\">consideration </td><td class=\"t m1 x7f1 h26 y2c0b ff3 fs1 fc0 sc0 ls0 ws0\">services </td><td class=\"t m1 x7f8 h2 y2c0c ff2 fs1 fc2 sc0 ls0 ws0\">considera<span class=\"_ _0\"></span>tion </td><td class=\"t m1 x7f9 h2 y2c0d ff2 fs1 fc2 sc0 ls0 ws0\">services </td></tr><tr><td></td><td class=\"t m1 x2ea h26 y2c0e ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x51a h26 y2c0f ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2ec h2 y2c10 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x7b3 h2 y2c11 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2893 w1f2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Arising in the period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7fa y2892 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7fb y2892 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,410<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7fc y2893 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7fd y2893 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,182<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a1a w1e5 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7fe y2a1b w4a h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">75<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ff y2a1b w52 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">106<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x800 y2a1a w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">126<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x801 y2a1a w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">133<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w1f4 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>air value mov<span class=\"_ _0\"></span>ements<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x802 y2895 w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(120)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x803 y2895 w9f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(60)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x804 y2895 w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(316)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x805 y2895 w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(3,888)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x806 y2897 w9f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(45)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x807 y2897 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,456<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x808 y2897 w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(190)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d3 y2898 w44 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">427<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 h13 ff6 fs9 fc5 sc0 ls0 ws0 gs3ca\">23. Acquisition-r<span class=\"_ _0\"></span>elated liabilities<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3cb\">F<span class=\"_ _0\"></span>air value gains on con<span class=\"_ _0\"></span>tingent consider<span class=\"_ _0\"></span>ation (incl. finance expense<span class=\"_ _0\"></span>) are r<span class=\"_ _0\"></span>ecognised in the s<span class=\"_ _0\"></span>tatement o<span class=\"_ _0\"></span>f comprehensiv<span class=\"_ _0\"></span>e income. Rem<span class=\"_ _0\"></span>uneration f<span class=\"_ _0\"></span>or post-combination s<span class=\"_ _0\"></span>ervices are r<span class=\"_ _3\"></span>ecognised within </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3cc\">staff<span class=\"_ gs8\"> </span>co<span class=\"_ _0\"></span>sts \u2013 acquisitions in the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _3\"></span>ehensive income (see no<span class=\"_ _0\"></span>te 7).<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3cd\">The table below s<span class=\"_ _0\"></span>ummarises the maturity pr<span class=\"_ _0\"></span>ofile o<span class=\"_ _0\"></span>f the Group\u2019s c<span class=\"_ _0\"></span>ontingent consider<span class=\"_ _0\"></span>ation based on contr<span class=\"_ _0\"></span>actual undis<span class=\"_ _0\"></span>counted paym<span class=\"_ _0\"></span>ents and curr<span class=\"_ _0\"></span>ent assessment o<span class=\"_ _0\"></span>f the expected pa<span class=\"_ _0\"></span>yout at </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3ce\">31<span class=\"_ gs8\"> </span>Mar<span class=\"_ _0\"></span>ch<span class=\"_ gs8\"> </span>2025.<span class=\"_ _2d2\"> </span></div><div class=\"gs3cf\"><table class=\"s w1f6 h200\" id=\"_2a974d4a-1be7-4a26-be7f-f4b0305af25e\"><tr><td></td><td class=\"c n x78a y2c12 we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x78b y2c13 we1 h1bc\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m1 x78c h26 y2c14 ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x809 h26 y2c14 ff3 fs1 fc0 sc0 ls0 ws0\">Less than one year </td><td class=\"t m1 x80a h26 y2c14 ff3 fs1 fc0 sc0 ls0 ws0\">One to two year<span class=\"_ _0\"></span>s </td><td class=\"t m1 x80b h18c y2c14 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>wo to five years </td><td class=\"t m1 x791 h2 y2c14 ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x80c h2 y2c14 ff2 fs1 fc2 sc0 ls0 ws0\">Less than on<span class=\"_ _0\"></span>e year </td><td class=\"t m1 x80d h2 y2c14 ff2 fs1 fc2 sc0 ls0 ws0\">One to two y<span class=\"_ _0\"></span>ears </td><td class=\"t m1 x80e h2f y2c14 ff7 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>wo to five y<span class=\"_ _0\"></span>ears </td></tr><tr><td class=\"t m1 x78c h26 y2c15 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x80f h26 y2c15 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x810 h26 y2c15 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x799 h26 y2c15 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x791 h2 y2c15 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x793 h2 y2c15 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x811 h2 y2c15 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x79d h2 y2c15 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2897 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,290<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x812 y2897 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,104<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x813 y2897 w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">93<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x814 y2897 w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">93<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x815 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,140<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x816 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,070<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x817 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,070<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x818 y2898 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3d0\">The table below s<span class=\"_ _0\"></span>ummarises the maturity pr<span class=\"_ _0\"></span>ofile o<span class=\"_ _0\"></span>f the Group\u2019s r<span class=\"_ _3\"></span>emuneration f<span class=\"_ _0\"></span>or post-combina<span class=\"_ _0\"></span>tion services if the full liability had been e<span class=\"_ _0\"></span>xpensed to dat<span class=\"_ _0\"></span>e based on contra<span class=\"_ _0\"></span>ctual undiscoun<span class=\"_ _0\"></span>ted </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3d1\">payments an<span class=\"_ _0\"></span>d curren<span class=\"_ _0\"></span>t assessment of the e<span class=\"_ _0\"></span>xpected pay<span class=\"_ _0\"></span>out and f<span class=\"_ _0\"></span>orfeitur<span class=\"_ _0\"></span>e rat<span class=\"_ _0\"></span>e at 31 Mar<span class=\"_ _0\"></span>ch 2025.<span class=\"_ _2d2\"> </span></div><div class=\"gs3d2\"><table class=\"s w1f6 h200\" id=\"_3f999d1b-1150-4e2f-8239-d50def6f70bd\"><tr><td></td><td class=\"c n x78a y2c12 we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x78b y2c13 we1 h1bc\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m1 x78c h26 y2c16 ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x809 h26 y2c16 ff3 fs1 fc0 sc0 ls0 ws0\">Less than one year </td><td class=\"t m1 x80a h26 y2c16 ff3 fs1 fc0 sc0 ls0 ws0\">One to two year<span class=\"_ _0\"></span>s </td><td class=\"t m1 x80b h18c y2c16 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>wo to five years </td><td class=\"t m1 x791 h2 y2c16 ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x80c h2 y2c16 ff2 fs1 fc2 sc0 ls0 ws0\">Less than on<span class=\"_ _0\"></span>e year </td><td class=\"t m1 x80d h2 y2c16 ff2 fs1 fc2 sc0 ls0 ws0\">One to two y<span class=\"_ _0\"></span>ears </td><td class=\"t m1 x80e h2f y2c16 ff7 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>wo to five y<span class=\"_ _0\"></span>ears </td></tr><tr><td class=\"t m1 x78c h26 y2c17 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x80f h26 y2c17 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x810 h26 y2c17 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x799 h26 y2c17 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x791 h2 y2c17 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x793 h2 y2c17 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x811 h2 y2c17 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x79d h2 y2c17 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2897 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">6,272<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x812 y2897 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,626<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x819 y2897 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">634<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81a y2897 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,012<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81b y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,015<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81c y2898 w1f7 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81d y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,168<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81e y2898 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">847<span class=\"_ _2d2\"> </span></div></td></tr></table></div>31. Business combinations<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup r<span class=\"_ _0\"></span>ecognises busin<span class=\"_ _0\"></span>ess combinations (including ac<span class=\"_ _0\"></span>quisitions) when it considers that it has ob<span class=\"_ _0\"></span>tained contr<span class=\"_ _0\"></span>ol over a b<span class=\"_ _0\"></span>usiness, which could be an entity or separ<span class=\"_ _0\"></span>ate busin<span class=\"_ _0\"></span>ess within an entity (f<span class=\"_ _0\"></span>or example acquiring mana<span class=\"_ _0\"></span>gement contr<span class=\"_ _0\"></span>acts and hiring the te<span class=\"_ _0\"></span>am to service those con<span class=\"_ _0\"></span>tracts). T<span class=\"_ _0\"></span>he consideration o<span class=\"_ _0\"></span>f the acquisition is measur<span class=\"_ _3\"></span>ed as the aggreg<span class=\"_ _0\"></span>ate of th<span class=\"_ _0\"></span>e fair value<span class=\"_ _0\"></span>s, at the date o<span class=\"_ _0\"></span>f exchang<span class=\"_ _0\"></span>e, of assets giv<span class=\"_ _0\"></span>en, liabilities incurr<span class=\"_ _0\"></span>ed or assumed, and equity instrumen<span class=\"_ _0\"></span>ts issued by the Gr<span class=\"_ _3\"></span>oup in exchang<span class=\"_ _0\"></span>e for contr<span class=\"_ _3\"></span>ol of the acquir<span class=\"_ _0\"></span>ee. As per IFRS 3.B55(a) wher<span class=\"_ _0\"></span>e the cost o<span class=\"_ _0\"></span>f acquisition contains pa<span class=\"_ _0\"></span>yments that ar<span class=\"_ _0\"></span>e automatic<span class=\"_ _0\"></span>ally forf<span class=\"_ _0\"></span>eited if employment t<span class=\"_ _0\"></span>erminates, thes<span class=\"_ _0\"></span>e are acc<span class=\"_ _0\"></span>ounted f<span class=\"_ _0\"></span>or as remun<span class=\"_ _0\"></span>eration f<span class=\"_ _0\"></span>or post-combination services and n<span class=\"_ _0\"></span>ot cost o<span class=\"_ _0\"></span>f the acquisition. The acquir<span class=\"_ _3\"></span>ee\u2019s identifiable assets, liabilities and con<span class=\"_ _0\"></span>tingent liabilities that m<span class=\"_ _0\"></span>eet the conditions f<span class=\"_ _0\"></span>or reco<span class=\"_ _0\"></span>gnition under IFRS 3 ar<span class=\"_ _0\"></span>e recognis<span class=\"_ _0\"></span>ed at their fair value at th<span class=\"_ _0\"></span>e acquisition date.<span class=\"_ _2d2\"> </span>Acquisition-r<span class=\"_ _0\"></span>elated c<span class=\"_ _0\"></span>osts are e<span class=\"_ _0\"></span>xpensed as incurr<span class=\"_ _0\"></span>ed and included in the sta<span class=\"_ _0\"></span>tement of compr<span class=\"_ _0\"></span>ehensive income.<span class=\"_ _2d2\"> </span>Goodwill<span class=\"_ _2d2\"> </span>Goodwill arises thr<span class=\"_ _3\"></span>ough business combinations an<span class=\"_ _0\"></span>d repr<span class=\"_ _0\"></span>esents the e<span class=\"_ _0\"></span>xcess o<span class=\"_ _0\"></span>f the cost of acquisition ov<span class=\"_ _0\"></span>er the Gr<span class=\"_ _0\"></span>oup\u2019s inter<span class=\"_ _0\"></span>est in the fair value o<span class=\"_ _0\"></span>f the identifiable assets, liabilitie<span class=\"_ _0\"></span>s and conting<span class=\"_ _0\"></span>ent liabilities of a busine<span class=\"_ _0\"></span>ss at the date o<span class=\"_ _0\"></span>f acquisition. Goodwill is r<span class=\"_ _0\"></span>ecognised as an asset and me<span class=\"_ _0\"></span>asured a<span class=\"_ _0\"></span>t cost less acc<span class=\"_ _0\"></span>umulated impairment loss<span class=\"_ _0\"></span>es (see not<span class=\"_ _0\"></span>e 14 for further explanation<span class=\"_ _0\"></span>). Where th<span class=\"_ _0\"></span>e fair value of the iden<span class=\"_ _0\"></span>tifiable assets and liabilities ex<span class=\"_ _0\"></span>ceeds the cos<span class=\"_ _0\"></span>t of ac<span class=\"_ _0\"></span>quisition, a gain on business combina<span class=\"_ _0\"></span>tion arises and is cre<span class=\"_ _0\"></span>dited to the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive income in th<span class=\"_ _0\"></span>e year of the ac<span class=\"_ _0\"></span>quisition.<span class=\"_ _2d2\"> </span>Ke<span class=\"_ _0\"></span>y judgements:<span class=\"_ _2d2\"> </span>Det<span class=\"_ _0\"></span>ermining if an acquisition constitu<span class=\"_ _0\"></span>tes a business c<span class=\"_ _0\"></span>ombination<span class=\"_ _2d2\"> </span>When the Gr<span class=\"_ _3\"></span>oup purchas<span class=\"_ _0\"></span>es customer con<span class=\"_ _0\"></span>tracts thr<span class=\"_ _0\"></span>ough acquisitions bu<span class=\"_ _0\"></span>t not the shar<span class=\"_ _0\"></span>e capital of th<span class=\"_ _0\"></span>e selling entity<span class=\"_ _0\"></span>, a judgement is made as to wh<span class=\"_ _0\"></span>ether the transac<span class=\"_ _0\"></span>tion should be accoun<span class=\"_ _0\"></span>ted f<span class=\"_ _0\"></span>or as a business combination or as a separ<span class=\"_ _0\"></span>ate pur<span class=\"_ _0\"></span>chase of int<span class=\"_ _0\"></span>angible assets. In making this judgemen<span class=\"_ _0\"></span>t, the Gr<span class=\"_ _0\"></span>oup assesses the assets, liabilitie<span class=\"_ _0\"></span>s, operations and pr<span class=\"_ _0\"></span>ocesses that wer<span class=\"_ _3\"></span>e the subject of the tr<span class=\"_ _0\"></span>ansaction against the de<span class=\"_ _0\"></span>finition of a busin<span class=\"_ _0\"></span>ess combination in IFRS 3.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup was inv<span class=\"_ _0\"></span>olved with the f<span class=\"_ _0\"></span>ollowing trans<span class=\"_ _0\"></span>actions and events d<span class=\"_ _0\"></span>uring FY25: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Acquisition of the Heal<span class=\"_ _0\"></span>thcare sh<span class=\"_ _0\"></span>are class o<span class=\"_ _0\"></span>f Thames V<span class=\"_ _3\"></span>entur<span class=\"_ _0\"></span>es VC<span class=\"_ _0\"></span>T 2 plc and appointment </span></span>as sub-manager t<span class=\"_ _0\"></span>o Downing Health<span class=\"_ _0\"></span>care Impact EIS F<span class=\"_ _3\"></span>und and Downing Health<span class=\"_ _0\"></span>care Impac<span class=\"_ _0\"></span>t EIS Knowle<span class=\"_ _0\"></span>dge Intensive F<span class=\"_ _0\"></span>und r<span class=\"_ _0\"></span>espectively on 20 Septemb<span class=\"_ _0\"></span>er 2024 <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Acquisition of tra<span class=\"_ _0\"></span>de and assets of WHEB A<span class=\"_ _0\"></span>sset Management LLP (\u201cWHEB<span class=\"_ _0\"></span>\u201d) on </span>5<span class=\"_ gs8\"> </span>Mar<span class=\"_ _0\"></span>ch<span class=\"_ gs8\"> </span>2025<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup has conclude<span class=\"_ _0\"></span>d that the WHEB acquisition constit<span class=\"_ _0\"></span>utes the acquisition o<span class=\"_ _0\"></span>f a business as the a<span class=\"_ _0\"></span>cquired s<span class=\"_ _0\"></span>et of activities and ass<span class=\"_ _0\"></span>ets include an input and a sub<span class=\"_ _0\"></span>stantive pr<span class=\"_ _0\"></span>ocess that tog<span class=\"_ _0\"></span>ether significantly contrib<span class=\"_ _0\"></span>ute to the ability t<span class=\"_ _0\"></span>o creat<span class=\"_ _0\"></span>e outputs and is ther<span class=\"_ _3\"></span>efor<span class=\"_ _0\"></span>e accoun<span class=\"_ _0\"></span>ted f<span class=\"_ _0\"></span>or as a business combination (see n<span class=\"_ _0\"></span>ext page). F<span class=\"_ _0\"></span>or the Healthcar<span class=\"_ _3\"></span>e share class o<span class=\"_ _0\"></span>f Thames V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>es VC<span class=\"_ _0\"></span>T 2 plc, management hav<span class=\"_ _0\"></span>e concluded that this is no<span class=\"_ _0\"></span>t the acquisition of a<span class=\"_ gs8\"> </span>bu<span class=\"_ _0\"></span>siness as no substantiv<span class=\"_ _0\"></span>e proce<span class=\"_ _0\"></span>sses wer<span class=\"_ _0\"></span>e acquir<span class=\"_ _0\"></span>ed so is a separat<span class=\"_ _0\"></span>e purchase o<span class=\"_ _0\"></span>f intangible asse<span class=\"_ _0\"></span>ts (see note 14). <div class=\"t m1 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs4c8\">Acquisition-r<span class=\"_ _3\"></span>elated cost<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs4c9\">Costs o<span class=\"_ _0\"></span>f \u00a3399,000 for le<span class=\"_ _0\"></span>gal and advisory f<span class=\"_ _0\"></span>ees hav<span class=\"_ _0\"></span>e been rec<span class=\"_ _0\"></span>ognised in legal and pr<span class=\"_ _0\"></span>of<span class=\"_ _0\"></span>essional </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4ca\">costs (s<span class=\"_ _0\"></span>ee note 6) in the y<span class=\"_ _0\"></span>ear in rela<span class=\"_ _0\"></span>tion to this transaction. </div><div class=\"t m1 h2d ff7 fs9 fc0 sc0 ls0 ws0 gs4cb\">Identifiable asse<span class=\"_ _0\"></span>ts acquir<span class=\"_ _0\"></span>ed and liabilities assumed </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4cc\">The fair valu<span class=\"_ _0\"></span>e of the identifiable net ass<span class=\"_ _0\"></span>ets acquir<span class=\"_ _0\"></span>ed at the acquisition da<span class=\"_ _0\"></span>te wer<span class=\"_ _0\"></span>e as follow<span class=\"_ _0\"></span>s:<span class=\"_ _2d2\"> </span></div><div class=\"gs4cd\"><table class=\"s w229 h211\" id=\"_f76d00ff-0f00-4a11-9055-c3ad331b65f7\"><tr><td></td><td class=\"t m1 x9cf h26 y2cea ff3 fs1 fc0 sc0 ls0 ws0\">Carrying </td><td></td><td class=\"t m1 x9d0 h26 y2ceb ff3 fs1 fc0 sc0 ls0 ws0\">Recognised </td></tr><tr><td></td><td class=\"t m1 x9cf h26 y2cec ff3 fs1 fc0 sc0 ls0 ws0\">amounts </td><td class=\"t m1 x9d1 h26 y2cec ff3 fs1 fc0 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>air value </td><td class=\"t m1 x435 h26 y2ced ff3 fs1 fc0 sc0 ls0 ws0\">amounts </td></tr><tr><td></td><td class=\"t m1 x872 h26 y2cee ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b1 h26 y2cee ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h26 y2cef ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2cf0 w22a h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Intangible asse<span class=\"_ _0\"></span>ts (customer c<span class=\"_ _0\"></span>ontracts<span class=\"_ _0\"></span>)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9d2 y2cf0 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9d3 y2cf0 we2 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,051<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9d4 y2cf0 we2 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,051<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2cf1 w22b h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Intangible asse<span class=\"_ _0\"></span>ts (brands)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9d5 y2cf1 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x74b y2cf1 w44 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">161<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d2 y2cf1 w44 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">161<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ce8 w79 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax liability<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9d6 y2ce9 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9d7 y2ce9 w6f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(303)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9d8 y2ce9 w6f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(303)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 w22c h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal net asse<span class=\"_ _0\"></span>ts acquired<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9d9 y2897 w4b h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9da y2897 w44 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">909<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9db y2897 w52 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">909<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4ce\">The fair valu<span class=\"_ _0\"></span>e of the intangible asse<span class=\"_ _0\"></span>t above was deriv<span class=\"_ _0\"></span>ed from cash flo<span class=\"_ _0\"></span>w for<span class=\"_ _0\"></span>ecasts o<span class=\"_ _0\"></span>f the </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs4cf\">f<span class=\"_ _0\"></span>ees arising fr<span class=\"_ _0\"></span>om the acquir<span class=\"_ _0\"></span>ed business, being the f<span class=\"_ _0\"></span>ees arising fr<span class=\"_ _0\"></span>om the various manag<span class=\"_ _0\"></span>ement </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs4d0\">contr<span class=\"_ _0\"></span>acts assumed using a 21% dis<span class=\"_ _0\"></span>count rat<span class=\"_ _0\"></span>e based on the weigh<span class=\"_ _0\"></span>ted aver<span class=\"_ _0\"></span>age cost o<span class=\"_ _0\"></span>f capital </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4d1\">(\u201cW<span class=\"_ _3\"></span>ACC\u201d) deriv<span class=\"_ _0\"></span>ed from a capital asse<span class=\"_ _0\"></span>t pricing model (\u201cCAPM\u201d). The cu<span class=\"_ _0\"></span>stomer contr<span class=\"_ _0\"></span>acts </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4d2\">ar<span class=\"_ _0\"></span>e being amortised ov<span class=\"_ _0\"></span>er five year<span class=\"_ _0\"></span>s and the brand will be amortised o<span class=\"_ _0\"></span>ver thr<span class=\"_ _0\"></span>ee years. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4d3\">The<span class=\"_ gs8\"> </span>intangible ass<span class=\"_ _0\"></span>ets will be amortised f<span class=\"_ _0\"></span>ollowing the firs<span class=\"_ _0\"></span>t full month since the ac<span class=\"_ _0\"></span>quisition.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs4d4\">Goodwill<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4d5\">The goodwill on th<span class=\"_ _0\"></span>e acquisition of WHEB has been r<span class=\"_ _0\"></span>ecognised as f<span class=\"_ _3\"></span>ollows.<span class=\"_ _2d2\"> </span></div><div class=\"gs4d6\"><table class=\"s w22d h212\" id=\"_ce830add-1b26-43c0-8c11-a35ab57bbb8a\"><tr><td></td><td class=\"t m1 x2b2 h26 y2cf2 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2b7c w22e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>tal consideration<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9dc y2b7d w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,000<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2b4b w22f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>air value of iden<span class=\"_ _0\"></span>tifiable net assets acquir<span class=\"_ _3\"></span>ed<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9dd y2b4b w77 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc1 sc0 ls0 ws0\">(909)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 w230 h1c8\"><div class=\"t m1 x24f h9 y295f ff3 fs7 fc0 sc0 ls0 ws0\">Goodwill<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9de y2897 w51 h1c8\"><div class=\"t m1 x24f h9 y295f ff3 fs7 fc0 sc0 ls0 ws0\">91<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4d7\">Goodwill o<span class=\"_ _0\"></span>f \u00a391,000 arises as a re<span class=\"_ _0\"></span>sult of the ac<span class=\"_ _0\"></span>quired workf<span class=\"_ _3\"></span>orce, e<span class=\"_ _0\"></span>xpected futur<span class=\"_ _3\"></span>e growth, </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4d8\">as<span class=\"_ gs8\"> </span>well as oper<span class=\"_ _0\"></span>ational synergie<span class=\"_ _0\"></span>s with the FCM operatin<span class=\"_ _0\"></span>g segment post-in<span class=\"_ _0\"></span>tegration. </div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs4da\">Acquisitions in the year ended 31 Mar<span class=\"_ _0\"></span>ch 2025<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h2d ff7 fs9 fc0 sc0 ls0 ws0 gs4db\">WHEB Asset Mana<span class=\"_ _0\"></span>gement (\u201cWHEB\u201d)<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4dc\">On 5 Mar<span class=\"_ _0\"></span>ch 2025, the Gr<span class=\"_ _0\"></span>oup completed the a<span class=\"_ _0\"></span>cquisition of the tra<span class=\"_ _0\"></span>de and assets of WHEB A<span class=\"_ _0\"></span>sset </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4dd\">Managemen<span class=\"_ _0\"></span>t LLP. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4de\">WHEB is a leader in impact in<span class=\"_ _0\"></span>vesting, managin<span class=\"_ _0\"></span>g a single global mid-cap equity str<span class=\"_ _0\"></span>ategy tha<span class=\"_ _0\"></span>t </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4df\">inve<span class=\"_ _0\"></span>sts in listed companies who<span class=\"_ _0\"></span>se prod<span class=\"_ _0\"></span>ucts and services pr<span class=\"_ _0\"></span>ovide solutions t<span class=\"_ _0\"></span>o key su<span class=\"_ _0\"></span>stainability </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4e0\">challenges. T<span class=\"_ _0\"></span>he acquisition is in line with the Gr<span class=\"_ _0\"></span>oup\u2019s inten<span class=\"_ _0\"></span>tion to gro<span class=\"_ _0\"></span>w its sustainable </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4e1\">inve<span class=\"_ _0\"></span>stment capabilities, diver<span class=\"_ _0\"></span>sify the business and scale th<span class=\"_ _0\"></span>e FCM division. </div><div class=\"t m1 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs4e2\">Consider<span class=\"_ _0\"></span>ation transf<span class=\"_ _3\"></span>erred<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs4e3\">The f<span class=\"_ _0\"></span>ollowing table summarise<span class=\"_ _0\"></span>s the acquisition date f<span class=\"_ _0\"></span>air value of each class o<span class=\"_ _0\"></span>f </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4e4\">considera<span class=\"_ _0\"></span>tion<span class=\"_ gs8\"> </span>transf<span class=\"_ _0\"></span>erred:<span class=\"_ _2d2\"> </span></div><div class=\"gs4e5\"><table class=\"s w225 h210\" id=\"_afa40128-f782-4779-b88e-3c75eb5d3537\"><tr><td></td><td class=\"t m1 x27f h26 y2ce5 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2ce6 w226 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Initial cash consider<span class=\"_ _0\"></span>ation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9cc y2ce7 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,000<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2ce8 w227 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Conting<span class=\"_ _0\"></span>ent cash considera<span class=\"_ _0\"></span>tion<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9cd y2ce9 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 w228 h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal carrying value<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9ce y2897 w4d h1ba\"><div class=\"t m1 x24f h9 y2912 ff3 fs7 fc0 sc0 ls0 ws0\">1,000<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4e6\">The initial cash consider<span class=\"_ _0\"></span>ation of \u00a31,000,000 was paid on 5 Mar<span class=\"_ _3\"></span>ch 2025. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4e7\">The contin<span class=\"_ _0\"></span>gent cash consider<span class=\"_ _0\"></span>ation is conditional on r<span class=\"_ _0\"></span>eaching a perf<span class=\"_ _0\"></span>ormance targ<span class=\"_ _0\"></span>et on the first </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4e8\">anniver<span class=\"_ _0\"></span>sary of the completion d<span class=\"_ _0\"></span>ate. On the acquisition da<span class=\"_ _0\"></span>te, management\u2019s e<span class=\"_ _0\"></span>xpectation is that </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4e9\">the tar<span class=\"_ _0\"></span>get will not be m<span class=\"_ _0\"></span>et and ther<span class=\"_ _0\"></span>efor<span class=\"_ _3\"></span>e the fair value has been assess<span class=\"_ _0\"></span>ed as \u00a3nil. The potential </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4ea\">undiscoun<span class=\"_ _0\"></span>ted amount o<span class=\"_ _0\"></span>f the futur<span class=\"_ _0\"></span>e payment that th<span class=\"_ _0\"></span>e Group c<span class=\"_ _0\"></span>ould be requir<span class=\"_ _3\"></span>ed to make under </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4eb\">the additional consider<span class=\"_ _0\"></span>ation arrangem<span class=\"_ _0\"></span>ent is either \u00a3nil or \u00a31,000,000. </div><div class=\"t m1 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs4ec\">Other def<span class=\"_ _3\"></span>erred pa<span class=\"_ _0\"></span>yments<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs4ed\">The acquisition inclu<span class=\"_ _0\"></span>des further earn-out pa<span class=\"_ _0\"></span>yments to be made ov<span class=\"_ _0\"></span>er a three y<span class=\"_ _0\"></span>ear period to </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4ee\">specific sellers, b<span class=\"_ _0\"></span>ased on EBITDA con<span class=\"_ _0\"></span>tribution to the Gr<span class=\"_ _0\"></span>oup. The earn-ou<span class=\"_ _0\"></span>t payments r<span class=\"_ _0\"></span>equir<span class=\"_ _0\"></span>e the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4ef\">specific sellers t<span class=\"_ _0\"></span>o remain in emplo<span class=\"_ _0\"></span>yment with the Gr<span class=\"_ _0\"></span>oup for th<span class=\"_ _0\"></span>e duration o<span class=\"_ _0\"></span>f the earn-out period. </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs4f0\">Hence, they ar<span class=\"_ _3\"></span>e accounted f<span class=\"_ _3\"></span>or as remuner<span class=\"_ _0\"></span>ation f<span class=\"_ _0\"></span>or post-combination servic<span class=\"_ _0\"></span>es and the expense </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4f1\">is char<span class=\"_ _0\"></span>ged to the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _3\"></span>ehensive income ov<span class=\"_ _0\"></span>er the vesting period. Th<span class=\"_ _0\"></span>e earn-out </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4f2\">will be paid in cash ov<span class=\"_ _0\"></span>er a three y<span class=\"_ _0\"></span>ear period capped at \u00a35,000,000. The cos<span class=\"_ _0\"></span>t reco<span class=\"_ _0\"></span>gnised in </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs4f3\">the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _3\"></span>ehensive income f<span class=\"_ _0\"></span>or the year ended 31 Mar<span class=\"_ _3\"></span>ch 2025 for the earn-ou<span class=\"_ _0\"></span>t </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4f4\">is<span class=\"_ gs8\"> </span>\u00a348,000 (see no<span class=\"_ _0\"></span>te 7). </div><div class=\"t m1 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs4f6\">Acquisition-r<span class=\"_ _3\"></span>elated cost<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs4f7\">Along<span class=\"_ _0\"></span>side the Gro<span class=\"_ _0\"></span>up\u2019s acquisition, a For<span class=\"_ _0\"></span>esight mana<span class=\"_ _0\"></span>ged fund also acquir<span class=\"_ _3\"></span>ed the equity of </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4f8\">the<span class=\"_ gs8\"> </span>sev<span class=\"_ _0\"></span>en operational PFI pr<span class=\"_ _0\"></span>ojects. Due to the tr<span class=\"_ _0\"></span>ansaction struc<span class=\"_ _0\"></span>ture and v<span class=\"_ _0\"></span>alue to the fund, </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs4f9\">the fund bor<span class=\"_ _0\"></span>e all of the tr<span class=\"_ _0\"></span>ansaction and adviser c<span class=\"_ _0\"></span>osts so that the Gr<span class=\"_ _3\"></span>oup did not incur an<span class=\"_ _0\"></span>y </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4fa\">acquisition-r<span class=\"_ _0\"></span>elated co<span class=\"_ _0\"></span>sts.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h2d ff7 fs9 fc0 sc0 ls0 ws0 gs4fb\">Identifiable asse<span class=\"_ _0\"></span>ts acquir<span class=\"_ _0\"></span>ed and liabilities assumed </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4fc\">The fair valu<span class=\"_ _0\"></span>e of the identifiable net ass<span class=\"_ _0\"></span>ets acquir<span class=\"_ _0\"></span>ed at the acquisition da<span class=\"_ _0\"></span>te wer<span class=\"_ _0\"></span>e as follow<span class=\"_ _0\"></span>s.<span class=\"_ _2d2\"> </span></div><div class=\"gs4fd\"><table class=\"s w235 h215\" id=\"_4a686557-7b5a-49b1-b7f1-68f3ce2ee970\"><tr><td></td><td class=\"t m1 x9cf h2 y2cf7 ff2 fs1 fc2 sc0 ls0 ws0\">Carrying </td><td></td><td class=\"t m1 x9d0 h2 y2cf8 ff2 fs1 fc2 sc0 ls0 ws0\">Reco<span class=\"_ _0\"></span>gnised </td></tr><tr><td></td><td class=\"t m1 x9cf h2 y2cf9 ff2 fs1 fc2 sc0 ls0 ws0\">amounts </td><td class=\"t m1 x2af h2 y2cf9 ff2 fs1 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>air value </td><td class=\"t m1 x435 h2 y2cfa ff2 fs1 fc2 sc0 ls0 ws0\">amounts </td></tr><tr><td></td><td class=\"t m1 x872 h2 y2cfb ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b1 h2 y2cfb ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2cfc ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y29e3 w236 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Intangible asse<span class=\"_ _0\"></span>ts \u2013 customer c<span class=\"_ _0\"></span>ontracts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9e1 y29e3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,948<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x282 y29e3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,474<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x283 y29e3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">6,422<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a9 w237 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de and other r<span class=\"_ _0\"></span>eceivables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9e2 y29a9 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">70<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9e3 y29a9 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9e4 y29a9 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">70<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w6a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Cash and cash equivalen<span class=\"_ _0\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9e5 y29b5 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">193<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9e6 y29b5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b7 y29b5 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">193<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a2e w238 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de and other payable<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9e7 y29e8 w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(193)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9e8 y2a2e w8a h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9e9 y29e8 w4f h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(193)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2cfd w79 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax liability<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9d6 y2cfd w45 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9ea y29eb w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,606)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9eb y29eb w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,606)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 w22c h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal net asse<span class=\"_ _0\"></span>ts acquired<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9ec y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,018<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x824 y2898 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">868<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9ed y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,886<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4fe\">The fair valu<span class=\"_ _0\"></span>e of the intangible asse<span class=\"_ _0\"></span>t above was deriv<span class=\"_ _0\"></span>ed from cash flo<span class=\"_ _0\"></span>w for<span class=\"_ _0\"></span>ecasts o<span class=\"_ _0\"></span>f the fees </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs4ff\">arising fr<span class=\"_ _0\"></span>om the seven PFI c<span class=\"_ _0\"></span>ontracts usin<span class=\"_ _0\"></span>g a 9% discount ra<span class=\"_ _0\"></span>te based on the weigh<span class=\"_ _0\"></span>ted aver<span class=\"_ _0\"></span>age </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs500\">cost o<span class=\"_ _0\"></span>f capital (\u201cW<span class=\"_ _3\"></span>ACC\u201d) derived fr<span class=\"_ _3\"></span>om a capital asset pricing model (\u201cCAPM\u201d). Th<span class=\"_ _0\"></span>e intangible </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs501\">asset is being am<span class=\"_ _0\"></span>ortised over 19.7 ye<span class=\"_ _0\"></span>ars. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs502\">The fair valu<span class=\"_ _0\"></span>es of all other n<span class=\"_ _0\"></span>et assets acquir<span class=\"_ _3\"></span>ed were equ<span class=\"_ _0\"></span>al to their carrying value.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h2d ff7 fs9 fc0 sc0 ls0 ws0 gs504\">Re<span class=\"_ _0\"></span>venue and pr<span class=\"_ _0\"></span>ofit o<span class=\"_ _0\"></span>f WHEB<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs505\">Amounts th<span class=\"_ _0\"></span>at the acquisition contribu<span class=\"_ _0\"></span>ted to both G<span class=\"_ _0\"></span>roup r<span class=\"_ _3\"></span>evenue and pr<span class=\"_ _0\"></span>ofit in the </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs506\">post-ac<span class=\"_ _0\"></span>quisition period are as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2d2\"> </span></div><div class=\"gs507\"><table class=\"s w231 h213\" id=\"_6d030f53-33fc-4bd0-820c-e205fe3cadbf\"><tr><td></td><td class=\"t m1 x27f h26 y2cf3 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2cf4 w232 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Re<span class=\"_ _0\"></span>venue contribu<span class=\"_ _0\"></span>tion<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a7 y2cf5 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">413<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 w9d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Pr<span class=\"_ _0\"></span>ofit on or<span class=\"_ _0\"></span>dinary activities bef<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>e taxation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9df y2897 w4a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">39<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs508\">The disclos<span class=\"_ _0\"></span>ure o<span class=\"_ _0\"></span>f the rev<span class=\"_ _0\"></span>enue and pr<span class=\"_ _0\"></span>ofit f<span class=\"_ _0\"></span>or the Gr<span class=\"_ _0\"></span>oup if the acquisition had occurr<span class=\"_ _3\"></span>ed on </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs509\">1<span class=\"_ gs8\"> </span>April<span class=\"_ gs8\"> </span>2024 has no<span class=\"_ _0\"></span>t been pres<span class=\"_ _0\"></span>ented as the det<span class=\"_ _0\"></span>ermination of these amo<span class=\"_ _0\"></span>unts is impractical, </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs50a\">due<span class=\"_ gs8\"> </span>to th<span class=\"_ _0\"></span>e fact that the entir<span class=\"_ _3\"></span>e WHEB business was no<span class=\"_ _0\"></span>t acquir<span class=\"_ _0\"></span>ed and there will ha<span class=\"_ _0\"></span>ve been </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs50b\">r<span class=\"_ _0\"></span>evenues and e<span class=\"_ _0\"></span>xpenses not r<span class=\"_ _0\"></span>elevant t<span class=\"_ _0\"></span>o the WHEB management con<span class=\"_ _0\"></span>tracts and emplo<span class=\"_ _0\"></span>yees </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs50c\">acquir<span class=\"_ _0\"></span>ed. </div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs50d\">Acquisitions in the year ended 31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h2d ff7 fs9 fc0 sc0 ls0 ws0 gs50e\">W<span class=\"_ _0\"></span>ellspring F<span class=\"_ _0\"></span>inance Company L<span class=\"_ _0\"></span>imited (\u201cW<span class=\"_ _0\"></span>ellspring\u201d)<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs50f\">On 20 June 2023, the G<span class=\"_ _0\"></span>roup c<span class=\"_ _0\"></span>ompleted the acquisition o<span class=\"_ _0\"></span>f 100% of the issued shar<span class=\"_ _3\"></span>e capital of </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs510\">W<span class=\"_ _0\"></span>ellspring Finan<span class=\"_ _0\"></span>ce Company Limite<span class=\"_ _0\"></span>d. The principal activity of the c<span class=\"_ _0\"></span>ompany is that of pr<span class=\"_ _3\"></span>oviding </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs511\">outsour<span class=\"_ _3\"></span>ced management servic<span class=\"_ _0\"></span>es throu<span class=\"_ _0\"></span>gh its 100% owned subsidiary<span class=\"_ _0\"></span>, W<span class=\"_ _0\"></span>ellspring Managemen<span class=\"_ _0\"></span>t </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs512\">Services Limit<span class=\"_ _0\"></span>ed.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs513\">W<span class=\"_ _0\"></span>ellspring Managemen<span class=\"_ _0\"></span>t Services Limited hold<span class=\"_ _0\"></span>s the asset managemen<span class=\"_ _0\"></span>t contracts f<span class=\"_ _3\"></span>or seven </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs514\">operational PFI pr<span class=\"_ _3\"></span>ojects in Scotland. T<span class=\"_ _0\"></span>he acquisition allowed the G<span class=\"_ _0\"></span>roup t<span class=\"_ _0\"></span>o increas<span class=\"_ _0\"></span>e recurrin<span class=\"_ _0\"></span>g </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs515\">r<span class=\"_ _0\"></span>evenue at an a<span class=\"_ _0\"></span>ttrac<span class=\"_ _0\"></span>tive cor<span class=\"_ _0\"></span>e EBITDA pr<span class=\"_ _0\"></span>e-SBP margin on con<span class=\"_ _0\"></span>tracts that h<span class=\"_ _0\"></span>ave a final expiry o<span class=\"_ _0\"></span>f </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs516\">May 2045.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs517\">Consider<span class=\"_ _0\"></span>ation transf<span class=\"_ _3\"></span>erred<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs518\">The f<span class=\"_ _0\"></span>ollowing table summarise<span class=\"_ _0\"></span>s the acquisition date f<span class=\"_ _0\"></span>air value of consider<span class=\"_ _0\"></span>ation transf<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed:<span class=\"_ _2d2\"> </span></div><div class=\"gs519\"><table class=\"s w233 h214\" id=\"_444dd9bd-ab28-4e74-9418-1a6b8ec56152\"><tr><td></td><td class=\"t m1 x27f h2 y2cf6 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2897 w234 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Cash consider<span class=\"_ _0\"></span>ation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9e0 y2897 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,870<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs51a\">Cash consider<span class=\"_ _0\"></span>ation comprises an initial cash paym<span class=\"_ _0\"></span>ent of \u00a34,800,000 paid on 20 June 2024 and </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs51b\">a further cash paym<span class=\"_ _0\"></span>ent of \u00a370,000 that w<span class=\"_ _0\"></span>as fully paid by Mar<span class=\"_ _0\"></span>ch 2024.<span class=\"_ _2d2\"> </span></div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs52d\">The acquisition is r<span class=\"_ _3\"></span>eflected in the cash flo<span class=\"_ _0\"></span>w statemen<span class=\"_ _0\"></span>t as follow<span class=\"_ _0\"></span>s at 31 March 2025:<span class=\"_ _2d2\"> </span></div><div class=\"gs4a2\"><table class=\"s w239 h216\" id=\"_83257c3f-bfbc-471e-8b72-afa62ffe2517\"><tr><td></td><td class=\"t m2 x27f h2 y2cfe ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2cff w23a h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Cash paid<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9ee y29f3 w72 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(4,870)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2cf4 w23b h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Cash acquir<span class=\"_ _3\"></span>ed on acquisition<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ae y2cf4 w69 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">193<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2a8d w23c h1bf\"><div class=\"t m2 x24f hb y2870 ff1 fs7 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal per cash flow stat<span class=\"_ _0\"></span>ement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9ef y2897 w72 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(4,677)<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m2 h39 ff2 fs9 fc0 sc0 ls0 ws0 gs52e\">Gain on busine<span class=\"_ _0\"></span>ss combination<span class=\"_ _2d2\"> </span></div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs52f\">The gain on bu<span class=\"_ _0\"></span>siness combination on the acquisition o<span class=\"_ _0\"></span>f W<span class=\"_ _0\"></span>ellspring has been r<span class=\"_ _0\"></span>ecognised as </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs530\">f<span class=\"_ _0\"></span>ollows. </div><div class=\"gs531\"><table class=\"s w5d h217\" id=\"_938d2ea1-a590-4385-8fd2-1768df36719b\"><tr><td></td><td class=\"t m2 x27f h2 y2d00 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y29f2 w23d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>air value of ne<span class=\"_ _0\"></span>t assets acquir<span class=\"_ _0\"></span>ed<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9f0 y29f2 w60 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,886<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2cfd w8f h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Less t<span class=\"_ _0\"></span>otal consider<span class=\"_ _0\"></span>ation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2a9 y29eb w72 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(4,870)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 w23e h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">Gain on business combination<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9f1 y2898 w4a h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">16<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gs532\">The gain on bu<span class=\"_ _0\"></span>siness combination arises du<span class=\"_ _0\"></span>e to the fair value o<span class=\"_ _0\"></span>f net assets ac<span class=\"_ _0\"></span>quired being </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs533\">gr<span class=\"_ _0\"></span>eater than the t<span class=\"_ _0\"></span>otal considera<span class=\"_ _0\"></span>tion. The consideration w<span class=\"_ _0\"></span>as negotia<span class=\"_ _0\"></span>ted without dir<span class=\"_ _0\"></span>ect </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs534\">corr<span class=\"_ _0\"></span>elation to the value o<span class=\"_ _0\"></span>f the net asse<span class=\"_ _0\"></span>ts acquire<span class=\"_ _0\"></span>d. The gain on business c<span class=\"_ _0\"></span>ombination is </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gse8\">r<span class=\"_ _0\"></span>ecognised in the sta<span class=\"_ _0\"></span>tement of compr<span class=\"_ _3\"></span>ehensive income.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-534": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>Conting<span class=\"_ _0\"></span>ent consideration pa<span class=\"_ _0\"></span>yable is measur<span class=\"_ _0\"></span>ed at fair value a<span class=\"_ _0\"></span>t acquisition and assessed annu<span class=\"_ _0\"></span>ally with particular re<span class=\"_ _0\"></span>fer<span class=\"_ _0\"></span>ence to the c<span class=\"_ _0\"></span>onditions upon which the consideration is c<span class=\"_ _0\"></span>ontingent. F<span class=\"_ _0\"></span>air<span class=\"_ gs8\"> </span>value mov<span class=\"_ _0\"></span>ements in the year ar<span class=\"_ _3\"></span>e recognis<span class=\"_ _0\"></span>ed in the statemen<span class=\"_ _0\"></span>t of compr<span class=\"_ _0\"></span>ehensive income.<span class=\"_ _2d2\"> </span>Remun<span class=\"_ _0\"></span>eration f<span class=\"_ _0\"></span>or post-combination s<span class=\"_ _0\"></span>ervices is the liability that arises fr<span class=\"_ _0\"></span>om accoun<span class=\"_ _0\"></span>ting for con<span class=\"_ _0\"></span>tingent consider<span class=\"_ _0\"></span>ation payments to s<span class=\"_ _0\"></span>ellers which ar<span class=\"_ _0\"></span>e subject to f<span class=\"_ _0\"></span>orfeit<span class=\"_ _0\"></span>ure if the seller c<span class=\"_ _0\"></span>eases to be employe<span class=\"_ _0\"></span>d and are pa<span class=\"_ _0\"></span>yable in cash; this consideration is ac<span class=\"_ _0\"></span>counted f<span class=\"_ _0\"></span>or as long-term emplo<span class=\"_ _0\"></span>yee benefits under IA<span class=\"_ _0\"></span>S 19. The liabilities will be expensed ov<span class=\"_ _0\"></span>er the def<span class=\"_ _0\"></span>erral period and ar<span class=\"_ _0\"></span>e included in staff co<span class=\"_ _0\"></span>sts \u2013 acquisitions.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "foresightgroup:DescriptionOfAccountingPolicyForAcquisitionRelatedLiabilities",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>Conting<span class=\"_ _0\"></span>ent consideration pa<span class=\"_ _0\"></span>yable is measur<span class=\"_ _0\"></span>ed at fair value a<span class=\"_ _0\"></span>t acquisition and assessed annu<span class=\"_ _0\"></span>ally with particular re<span class=\"_ _0\"></span>fer<span class=\"_ _0\"></span>ence to the c<span class=\"_ _0\"></span>onditions upon which the consideration is c<span class=\"_ _0\"></span>ontingent. F<span class=\"_ _0\"></span>air<span class=\"_ gs8\"> </span>value mov<span class=\"_ _0\"></span>ements in the year ar<span class=\"_ _3\"></span>e recognis<span class=\"_ _0\"></span>ed in the statemen<span class=\"_ _0\"></span>t of compr<span class=\"_ _0\"></span>ehensive income.<span class=\"_ _2d2\"> </span>Remun<span class=\"_ _0\"></span>eration f<span class=\"_ _0\"></span>or post-combination s<span class=\"_ _0\"></span>ervices is the liability that arises fr<span class=\"_ _0\"></span>om accoun<span class=\"_ _0\"></span>ting for con<span class=\"_ _0\"></span>tingent consider<span class=\"_ _0\"></span>ation payments to s<span class=\"_ _0\"></span>ellers which ar<span class=\"_ _0\"></span>e subject to f<span class=\"_ _0\"></span>orfeit<span class=\"_ _0\"></span>ure if the seller c<span class=\"_ _0\"></span>eases to be employe<span class=\"_ _0\"></span>d and are pa<span class=\"_ _0\"></span>yable in cash; this consideration is ac<span class=\"_ _0\"></span>counted f<span class=\"_ _0\"></span>or as long-term emplo<span class=\"_ _0\"></span>yee benefits under IA<span class=\"_ _0\"></span>S 19. The liabilities will be expensed ov<span class=\"_ _0\"></span>er the def<span class=\"_ _0\"></span>erral period and ar<span class=\"_ _0\"></span>e included in staff co<span class=\"_ _0\"></span>sts \u2013 acquisitions.<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup r<span class=\"_ _0\"></span>ecognises busin<span class=\"_ _0\"></span>ess combinations (including ac<span class=\"_ _0\"></span>quisitions) when it considers that it has ob<span class=\"_ _0\"></span>tained contr<span class=\"_ _0\"></span>ol over a b<span class=\"_ _0\"></span>usiness, which could be an entity or separ<span class=\"_ _0\"></span>ate busin<span class=\"_ _0\"></span>ess within an entity (f<span class=\"_ _0\"></span>or example acquiring mana<span class=\"_ _0\"></span>gement contr<span class=\"_ _0\"></span>acts and hiring the te<span class=\"_ _0\"></span>am to service those con<span class=\"_ _0\"></span>tracts). T<span class=\"_ _0\"></span>he consideration o<span class=\"_ _0\"></span>f the acquisition is measur<span class=\"_ _3\"></span>ed as the aggreg<span class=\"_ _0\"></span>ate of th<span class=\"_ _0\"></span>e fair value<span class=\"_ _0\"></span>s, at the date o<span class=\"_ _0\"></span>f exchang<span class=\"_ _0\"></span>e, of assets giv<span class=\"_ _0\"></span>en, liabilities incurr<span class=\"_ _0\"></span>ed or assumed, and equity instrumen<span class=\"_ _0\"></span>ts issued by the Gr<span class=\"_ _3\"></span>oup in exchang<span class=\"_ _0\"></span>e for contr<span class=\"_ _3\"></span>ol of the acquir<span class=\"_ _0\"></span>ee. As per IFRS 3.B55(a) wher<span class=\"_ _0\"></span>e the cost o<span class=\"_ _0\"></span>f acquisition contains pa<span class=\"_ _0\"></span>yments that ar<span class=\"_ _0\"></span>e automatic<span class=\"_ _0\"></span>ally forf<span class=\"_ _0\"></span>eited if employment t<span class=\"_ _0\"></span>erminates, thes<span class=\"_ _0\"></span>e are acc<span class=\"_ _0\"></span>ounted f<span class=\"_ _0\"></span>or as remun<span class=\"_ _0\"></span>eration f<span class=\"_ _0\"></span>or post-combination services and n<span class=\"_ _0\"></span>ot cost o<span class=\"_ _0\"></span>f the acquisition. The acquir<span class=\"_ _3\"></span>ee\u2019s identifiable assets, liabilities and con<span class=\"_ _0\"></span>tingent liabilities that m<span class=\"_ _0\"></span>eet the conditions f<span class=\"_ _0\"></span>or reco<span class=\"_ _0\"></span>gnition under IFRS 3 ar<span class=\"_ _0\"></span>e recognis<span class=\"_ _0\"></span>ed at their fair value at th<span class=\"_ _0\"></span>e acquisition date.<span class=\"_ _2d2\"> </span>Acquisition-r<span class=\"_ _0\"></span>elated c<span class=\"_ _0\"></span>osts are e<span class=\"_ _0\"></span>xpensed as incurr<span class=\"_ _0\"></span>ed and included in the sta<span class=\"_ _0\"></span>tement of compr<span class=\"_ _0\"></span>ehensive income.<span class=\"_ _2d2\"> </span>Goodwill<span class=\"_ _2d2\"> </span>Goodwill arises thr<span class=\"_ _3\"></span>ough business combinations an<span class=\"_ _0\"></span>d repr<span class=\"_ _0\"></span>esents the e<span class=\"_ _0\"></span>xcess o<span class=\"_ _0\"></span>f the cost of acquisition ov<span class=\"_ _0\"></span>er the Gr<span class=\"_ _0\"></span>oup\u2019s inter<span class=\"_ _0\"></span>est in the fair value o<span class=\"_ _0\"></span>f the identifiable assets, liabilitie<span class=\"_ _0\"></span>s and conting<span class=\"_ _0\"></span>ent liabilities of a busine<span class=\"_ _0\"></span>ss at the date o<span class=\"_ _0\"></span>f acquisition. Goodwill is r<span class=\"_ _0\"></span>ecognised as an asset and me<span class=\"_ _0\"></span>asured a<span class=\"_ _0\"></span>t cost less acc<span class=\"_ _0\"></span>umulated impairment loss<span class=\"_ _0\"></span>es (see not<span class=\"_ _0\"></span>e 14 for further explanation<span class=\"_ _0\"></span>). Where th<span class=\"_ _0\"></span>e fair value of the iden<span class=\"_ _0\"></span>tifiable assets and liabilities ex<span class=\"_ _0\"></span>ceeds the cos<span class=\"_ _0\"></span>t of ac<span class=\"_ _0\"></span>quisition, a gain on business combina<span class=\"_ _0\"></span>tion arises and is cre<span class=\"_ _0\"></span>dited to the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive income in th<span class=\"_ _0\"></span>e year of the ac<span class=\"_ _0\"></span>quisition.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "<div class=\"t m1 h13 ff6 fs9 fc2 sc0 ls0 ws0 gs3d4\">24. Pr<span class=\"_ _0\"></span>ovisions<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs3d5\">Dilapidation pr<span class=\"_ _0\"></span>ovisions<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3d6\">As part of its oper<span class=\"_ _0\"></span>ating lease agr<span class=\"_ _3\"></span>eements f<span class=\"_ _0\"></span>or its various pr<span class=\"_ _0\"></span>emises, the Gr<span class=\"_ _0\"></span>oup has an obligation t<span class=\"_ _0\"></span>o pay for dilapida<span class=\"_ _0\"></span>tion costs at the end o<span class=\"_ _0\"></span>f the lease term. Th<span class=\"_ _0\"></span>e Group en<span class=\"_ _0\"></span>gages independen<span class=\"_ _0\"></span>t surveyor<span class=\"_ _0\"></span>s to </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3d7\">carry out inspections t<span class=\"_ _0\"></span>o assess these lik<span class=\"_ _0\"></span>ely dilapidations which the Gr<span class=\"_ _0\"></span>oup then mak<span class=\"_ _0\"></span>es pro<span class=\"_ _0\"></span>visions for<span class=\"_ _3\"></span>. Se<span class=\"_ _0\"></span>e note 22 f<span class=\"_ _0\"></span>or accountin<span class=\"_ _0\"></span>g policy.<span class=\"_ _2d2\"> </span></div><div class=\"gs3d8\"><table class=\"s w10b h201\" id=\"_0bd24639-6b1a-41b5-9ec9-d5e7a271f427\"><tr><td></td><td class=\"t m1 x24a h26 y2c18 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x24b h2 y2c19 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x24c h26 y2c1a ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x24d h2 y2c1b ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x24c h26 y2c1c ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2c1d ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y29b5 w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x420 y29b4 w52 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4df y29b5 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">800<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29f2 w17a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x662 y29f3 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81f y29f2 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">17<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w1e5 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e0 y2895 w51 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">40<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e1 y2896 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">38<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2898 w1f8 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e2 y2897 w44 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">895<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e3 y2898 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">855</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "24. Pr<span class=\"_ _0\"></span>ovisions<span class=\"_ _2d2\"> </span>Dilapidation pr<span class=\"_ _0\"></span>ovisions<span class=\"_ _2d2\"> </span>As part of its oper<span class=\"_ _0\"></span>ating lease agr<span class=\"_ _3\"></span>eements f<span class=\"_ _0\"></span>or its various pr<span class=\"_ _0\"></span>emises, the Gr<span class=\"_ _0\"></span>oup has an obligation t<span class=\"_ _0\"></span>o pay for dilapida<span class=\"_ _0\"></span>tion costs at the end o<span class=\"_ _0\"></span>f the lease term. Th<span class=\"_ _0\"></span>e Group en<span class=\"_ _0\"></span>gages independen<span class=\"_ _0\"></span>t surveyor<span class=\"_ _0\"></span>s to carry out inspections t<span class=\"_ _0\"></span>o assess these lik<span class=\"_ _0\"></span>ely dilapidations which the Gr<span class=\"_ _0\"></span>oup then mak<span class=\"_ _0\"></span>es pro<span class=\"_ _0\"></span>visions for<span class=\"_ _3\"></span>. Se<span class=\"_ _0\"></span>e note 22 f<span class=\"_ _0\"></span>or accountin<span class=\"_ _0\"></span>g policy.<span class=\"_ _2d2\"> </span><table class=\"s w10b h201\" id=\"_0bd24639-6b1a-41b5-9ec9-d5e7a271f427\"><tr><td></td><td class=\"t m1 x24a h26 y2c18 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x24b h2 y2c19 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x24c h26 y2c1a ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x24d h2 y2c1b ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x24c h26 y2c1c ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2c1d ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y29b5 w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x420 y29b4 w52 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4df y29b5 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">800<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29f2 w17a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x662 y29f3 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81f y29f2 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">17<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w1e5 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inter<span class=\"_ _3\"></span>est<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e0 y2895 w51 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">40<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e1 y2896 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">38<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2898 w1f8 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e2 y2897 w44 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">895<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e3 y2898 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">855</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-530": {
   "value": "25. Def<span class=\"_ _0\"></span>erred tax assets and liabilities<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax is rec<span class=\"_ _0\"></span>ognised based on diff<span class=\"_ _0\"></span>eren<span class=\"_ _0\"></span>ces between the carryin<span class=\"_ _0\"></span>g value of assets and liabilities f<span class=\"_ _0\"></span>or accountin<span class=\"_ _0\"></span>g purposes and their tax value<span class=\"_ _0\"></span>s (see note 11). De<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed tax liabilities ar<span class=\"_ _0\"></span>e generally r<span class=\"_ _0\"></span>ecognised f<span class=\"_ _3\"></span>or all taxable temporary diff<span class=\"_ _3\"></span>erence<span class=\"_ _0\"></span>s and deferr<span class=\"_ _3\"></span>ed tax asset<span class=\"_ _0\"></span>s are only r<span class=\"_ _0\"></span>ecognised t<span class=\"_ _0\"></span>o the extent that th<span class=\"_ _0\"></span>e Group c<span class=\"_ _0\"></span>onsiders them to be r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able, which is determined b<span class=\"_ _0\"></span>y ref<span class=\"_ _3\"></span>erence t<span class=\"_ _0\"></span>o estimates tha<span class=\"_ _0\"></span>t futur<span class=\"_ _0\"></span>e taxable pr<span class=\"_ _0\"></span>ofits will<span class=\"_ gs8\"> </span>be available ag<span class=\"_ _0\"></span>ainst which deductible tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _3\"></span>ences can be utilised. The carrying amo<span class=\"_ _0\"></span>unt of def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets is r<span class=\"_ _0\"></span>eviewed at e<span class=\"_ _0\"></span>ach statemen<span class=\"_ _0\"></span>t of financial position dat<span class=\"_ _0\"></span>e and red<span class=\"_ _0\"></span>uced to the ext<span class=\"_ _0\"></span>ent that it is no longer pr<span class=\"_ _3\"></span>obable that sufficient taxable pr<span class=\"_ _0\"></span>ofits will be a<span class=\"_ _0\"></span>vailable to allow all or part of th<span class=\"_ _0\"></span>e asset to be r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>ered. Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets and liabilities ar<span class=\"_ _0\"></span>e off<span class=\"_ _0\"></span>set when ther<span class=\"_ _0\"></span>e is a legally enf<span class=\"_ _0\"></span>orc<span class=\"_ _0\"></span>eable right to set o<span class=\"_ _0\"></span>ff curren<span class=\"_ _0\"></span>t tax assets agains<span class=\"_ _0\"></span>t curren<span class=\"_ _0\"></span>t tax liabilities and when they r<span class=\"_ _0\"></span>elate to in<span class=\"_ _0\"></span>come tax<span class=\"_ _0\"></span>es levied by the same ta<span class=\"_ _0\"></span>xation authority and the G<span class=\"_ _0\"></span>roup in<span class=\"_ _0\"></span>tends to se<span class=\"_ _0\"></span>ttle its curr<span class=\"_ _0\"></span>ent tax<span class=\"_ gs8\"> </span>asset<span class=\"_ _0\"></span>s and liabilities on a net basis.<span class=\"_ _2d2\"> </span>Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets and liabilities ar<span class=\"_ _0\"></span>e measur<span class=\"_ _0\"></span>ed at the tax r<span class=\"_ _0\"></span>ates tha<span class=\"_ _0\"></span>t are expec<span class=\"_ _0\"></span>ted to apply to the period when the ass<span class=\"_ _0\"></span>et is re<span class=\"_ _0\"></span>alised or the liability is set<span class=\"_ _0\"></span>tled, based on tax ra<span class=\"_ _0\"></span>tes (and tax legisla<span class=\"_ _0\"></span>tion) that hav<span class=\"_ _0\"></span>e been enacted or subs<span class=\"_ _0\"></span>tantively enacte<span class=\"_ _0\"></span>d at the statemen<span class=\"_ _0\"></span>t of financial position dat<span class=\"_ _0\"></span>e.<span class=\"_ _2d2\"> </span>The mov<span class=\"_ _0\"></span>ement on the def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax account is as sh<span class=\"_ _0\"></span>own below:<span class=\"_ _2d2\"> </span><table class=\"s w5d h202\" id=\"_822bd33c-0ee3-4fad-85b8-d3c909c1a677\"><tr><td></td><td class=\"t m1 x2af h26 y2c1e ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2c1f ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2c20 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2c21 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2c22 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2c23 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2c24 wdb h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x820 y29a1 w98 h1b8\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(11,710)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x821 y29a1 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(11,085)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2c25 ff3 fs7 fc0 sc0 ls0 ws0\">Recognised in stat<span class=\"_ _0\"></span>ement of comprehensive income<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y288d w1f9 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ax e<span class=\"_ _0\"></span>xpense<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x822 y288e w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,624<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x823 y288d w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">537<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2c26 w17b h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change mo<span class=\"_ _0\"></span>vement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x824 y2c27 w52 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">302<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d6 y2c26 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">319<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x424 y2c28 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,926<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x299 y2c29 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">856<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2c2a ff3 fs7 fc0 sc0 ls0 ws0\">Recognised in equity<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2893 w82 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Shar<span class=\"_ _0\"></span>e-based paymen<span class=\"_ _0\"></span>t reserv<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x825 y2892 w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x826 y2893 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">125<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2c2b ff3 fs7 fc0 sc0 ls0 ws0\">Arising on business combination<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y29b7 w1fa h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Intangible asse<span class=\"_ _0\"></span>t (see note 31)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x827 y29b7 w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(303)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x828 y29b7 w3d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,606)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wde h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x829 y2897 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(9,027)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x82a y2897 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(11,710)<span class=\"_ _2d2\"> </span></div></td></tr></table>The mov<span class=\"_ _0\"></span>ements in def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets and liabilities durin<span class=\"_ _0\"></span>g the period are sho<span class=\"_ _0\"></span>wn below:<span class=\"_ _2d2\"> </span><table class=\"s w1fb h203\" id=\"_2a92f9f3-df61-4fb0-959a-e42d08716a06\"><tr><td></td><td></td><td></td><td class=\"c n x82b y2c2c we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x82c y2c2d we1 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x82d h26 y2c2e ff3 fs1 fc0 sc0 ls0 ws0\">Credit<span class=\"_ _0\"></span>ed to </td><td class=\"t m1 x82e h26 y2c2f ff3 fs1 fc0 sc0 ls0 ws0\">Credit<span class=\"_ _0\"></span>ed to </td><td></td><td></td><td></td><td class=\"t m1 x82f h2 y2c30 ff2 fs1 fc2 sc0 ls0 ws0\">Cr<span class=\"_ _0\"></span>edited to </td><td class=\"t m1 x830 h2 y2c31 ff2 fs1 fc2 sc0 ls0 ws0\">Cr<span class=\"_ _0\"></span>edited to </td></tr><tr><td></td><td class=\"t m1 x6fe h26 y2c32 ff3 fs1 fc0 sc0 ls0 ws0\">Asset </td><td class=\"t m1 x831 h26 y2c32 ff3 fs1 fc0 sc0 ls0 ws0\">Liability </td><td class=\"t m1 x56d h26 y2c32 ff3 fs1 fc0 sc0 ls0 ws0\">Net </td><td class=\"t m1 x832 h18c y2c33 ff1 fs1 fc0 sc0 ls0 ws0\">pro<span class=\"_ _0\"></span>fit or loss </td><td class=\"t m1 x833 h26 y2c34 ff3 fs1 fc0 sc0 ls0 ws0\">equity </td><td class=\"t m1 x2fc h2 y2c34 ff2 fs1 fc2 sc0 ls0 ws0\">Asset </td><td class=\"t m1 x2f3 h2 y2c34 ff2 fs1 fc2 sc0 ls0 ws0\">Liability </td><td class=\"t m1 x834 h2 y2c34 ff2 fs1 fc2 sc0 ls0 ws0\">Net </td><td class=\"t m1 x835 h2f y2c35 ff7 fs1 fc2 sc0 ls0 ws0\">pr<span class=\"_ _0\"></span>ofit or loss </td><td class=\"t m1 x2f5 h2 y2c36 ff2 fs1 fc2 sc0 ls0 ws0\">equity </td></tr><tr><td></td><td class=\"t m1 x75a h26 y2c37 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x641 h26 y2c37 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x444 h26 y2c37 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x445 h26 y2c38 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x43f h26 y2c39 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fc h2 y2c39 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fd h2 y2c39 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fe h2 y2c39 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24c h2 y2c3a ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2c3b ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y298a w1fc h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Other tempor<span class=\"_ _0\"></span>ary and deductible diff<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ences<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x836 y298a w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,615<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x837 y298a w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1,200)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x838 y298a w44 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">415<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x839 y298a we7 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(62)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83a y298a w4a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83b y2c3c we2 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1,563<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83c y298a w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,172)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83d y2c3c w44 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">391<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83e y298a w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,021)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83f y2c3c w44 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">125<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29d6 w1fd h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Business c<span class=\"_ _0\"></span>ombinations \u2013 intangible asset<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x840 y29b7 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x841 y29b7 w71 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(9,442)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x842 y29b7 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(9,442)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x686 y29b7 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,686<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x687 y29b7 w7c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x843 y29d6 w8a h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x844 y29b7 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(12,101)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x845 y29b7 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(12,101)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x846 y29d6 we2 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1,558<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x847 y29d6 w45 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x848 y2897 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,615<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x849 y2897 w1fe h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(10,642)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84a y2897 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(9,027)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84b y2897 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,624<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84c y2897 w4a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84d y2a8d w4d h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1,563<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84e y2897 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(13,273)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84f y2897 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(11,710)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x850 y2a8d w52 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">537<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x851 y2a8d w44 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">125<span class=\"_ _2d2\"> </span></div></td></tr></table>A cr<span class=\"_ _0\"></span>edit to the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _0\"></span>ome of \u00a32.8 million has been r<span class=\"_ _0\"></span>ecognised thr<span class=\"_ _0\"></span>ough the r<span class=\"_ _0\"></span>elease of ass<span class=\"_ _0\"></span>ociated def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax liabilities on the acquir<span class=\"_ _0\"></span>ed intangible asset<span class=\"_ _0\"></span>s (customer contr<span class=\"_ _0\"></span>acts) that ha<span class=\"_ _0\"></span>ve been impair<span class=\"_ _0\"></span>ed during H1 FY25. As a r<span class=\"_ _0\"></span>esult o<span class=\"_ _0\"></span>f the rev<span class=\"_ _0\"></span>ersal of impairmen<span class=\"_ _0\"></span>t of intangible asse<span class=\"_ _0\"></span>ts (customer c<span class=\"_ _0\"></span>ontracts<span class=\"_ _0\"></span>), a debit of \u00a30.9 million has been r<span class=\"_ _0\"></span>ecognised thr<span class=\"_ _0\"></span>ough the r<span class=\"_ _0\"></span>evers<span class=\"_ _0\"></span>al of r<span class=\"_ _0\"></span>eleased associa<span class=\"_ _0\"></span>ted def<span class=\"_ _0\"></span>erred ta<span class=\"_ _0\"></span>x liabilities in the statemen<span class=\"_ _0\"></span>t of<span class=\"_ gs8\"> </span>compr<span class=\"_ _0\"></span>ehensive income durin<span class=\"_ _0\"></span>g H2 FY25. See note 14 f<span class=\"_ _3\"></span>or further explanation of impairmen<span class=\"_ _0\"></span>t and re<span class=\"_ _0\"></span>versal of impairm<span class=\"_ _0\"></span>ent of intangible assets (cu<span class=\"_ _0\"></span>stomer contr<span class=\"_ _0\"></span>acts).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-513": {
   "value": "25. Def<span class=\"_ _0\"></span>erred tax assets and liabilities<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax is rec<span class=\"_ _0\"></span>ognised based on diff<span class=\"_ _0\"></span>eren<span class=\"_ _0\"></span>ces between the carryin<span class=\"_ _0\"></span>g value of assets and liabilities f<span class=\"_ _0\"></span>or accountin<span class=\"_ _0\"></span>g purposes and their tax value<span class=\"_ _0\"></span>s (see note 11). De<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed tax liabilities ar<span class=\"_ _0\"></span>e generally r<span class=\"_ _0\"></span>ecognised f<span class=\"_ _3\"></span>or all taxable temporary diff<span class=\"_ _3\"></span>erence<span class=\"_ _0\"></span>s and deferr<span class=\"_ _3\"></span>ed tax asset<span class=\"_ _0\"></span>s are only r<span class=\"_ _0\"></span>ecognised t<span class=\"_ _0\"></span>o the extent that th<span class=\"_ _0\"></span>e Group c<span class=\"_ _0\"></span>onsiders them to be r<span class=\"_ _0\"></span>ecover<span class=\"_ _0\"></span>able, which is determined b<span class=\"_ _0\"></span>y ref<span class=\"_ _3\"></span>erence t<span class=\"_ _0\"></span>o estimates tha<span class=\"_ _0\"></span>t futur<span class=\"_ _0\"></span>e taxable pr<span class=\"_ _0\"></span>ofits will<span class=\"_ gs8\"> </span>be available ag<span class=\"_ _0\"></span>ainst which deductible tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _3\"></span>ences can be utilised. The carrying amo<span class=\"_ _0\"></span>unt of def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets is r<span class=\"_ _0\"></span>eviewed at e<span class=\"_ _0\"></span>ach statemen<span class=\"_ _0\"></span>t of financial position dat<span class=\"_ _0\"></span>e and red<span class=\"_ _0\"></span>uced to the ext<span class=\"_ _0\"></span>ent that it is no longer pr<span class=\"_ _3\"></span>obable that sufficient taxable pr<span class=\"_ _0\"></span>ofits will be a<span class=\"_ _0\"></span>vailable to allow all or part of th<span class=\"_ _0\"></span>e asset to be r<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>ered. Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets and liabilities ar<span class=\"_ _0\"></span>e off<span class=\"_ _0\"></span>set when ther<span class=\"_ _0\"></span>e is a legally enf<span class=\"_ _0\"></span>orc<span class=\"_ _0\"></span>eable right to set o<span class=\"_ _0\"></span>ff curren<span class=\"_ _0\"></span>t tax assets agains<span class=\"_ _0\"></span>t curren<span class=\"_ _0\"></span>t tax liabilities and when they r<span class=\"_ _0\"></span>elate to in<span class=\"_ _0\"></span>come tax<span class=\"_ _0\"></span>es levied by the same ta<span class=\"_ _0\"></span>xation authority and the G<span class=\"_ _0\"></span>roup in<span class=\"_ _0\"></span>tends to se<span class=\"_ _0\"></span>ttle its curr<span class=\"_ _0\"></span>ent tax<span class=\"_ gs8\"> </span>asset<span class=\"_ _0\"></span>s and liabilities on a net basis.<span class=\"_ _2d2\"> </span>Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets and liabilities ar<span class=\"_ _0\"></span>e measur<span class=\"_ _0\"></span>ed at the tax r<span class=\"_ _0\"></span>ates tha<span class=\"_ _0\"></span>t are expec<span class=\"_ _0\"></span>ted to apply to the period when the ass<span class=\"_ _0\"></span>et is re<span class=\"_ _0\"></span>alised or the liability is set<span class=\"_ _0\"></span>tled, based on tax ra<span class=\"_ _0\"></span>tes (and tax legisla<span class=\"_ _0\"></span>tion) that hav<span class=\"_ _0\"></span>e been enacted or subs<span class=\"_ _0\"></span>tantively enacte<span class=\"_ _0\"></span>d at the statemen<span class=\"_ _0\"></span>t of financial position dat<span class=\"_ _0\"></span>e.<span class=\"_ _2d2\"> </span>The mov<span class=\"_ _0\"></span>ement on the def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax account is as sh<span class=\"_ _0\"></span>own below:<span class=\"_ _2d2\"> </span><table class=\"s w5d h202\" id=\"_822bd33c-0ee3-4fad-85b8-d3c909c1a677\"><tr><td></td><td class=\"t m1 x2af h26 y2c1e ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2c1f ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2c20 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2c21 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2c22 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2c23 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2c24 wdb h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x820 y29a1 w98 h1b8\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(11,710)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x821 y29a1 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(11,085)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2c25 ff3 fs7 fc0 sc0 ls0 ws0\">Recognised in stat<span class=\"_ _0\"></span>ement of comprehensive income<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y288d w1f9 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ax e<span class=\"_ _0\"></span>xpense<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x822 y288e w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,624<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x823 y288d w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">537<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2c26 w17b h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change mo<span class=\"_ _0\"></span>vement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x824 y2c27 w52 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">302<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d6 y2c26 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">319<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x424 y2c28 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,926<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x299 y2c29 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">856<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2c2a ff3 fs7 fc0 sc0 ls0 ws0\">Recognised in equity<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y2893 w82 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Shar<span class=\"_ _0\"></span>e-based paymen<span class=\"_ _0\"></span>t reserv<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x825 y2892 w4a h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x826 y2893 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">125<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x2b4 h9 y2c2b ff3 fs7 fc0 sc0 ls0 ws0\">Arising on business combination<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x250 y29b7 w1fa h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Intangible asse<span class=\"_ _0\"></span>t (see note 31)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x827 y29b7 w6f h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(303)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x828 y29b7 w3d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,606)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wde h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x829 y2897 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(9,027)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x82a y2897 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(11,710)<span class=\"_ _2d2\"> </span></div></td></tr></table>The mov<span class=\"_ _0\"></span>ements in def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets and liabilities durin<span class=\"_ _0\"></span>g the period are sho<span class=\"_ _0\"></span>wn below:<span class=\"_ _2d2\"> </span><table class=\"s w1fb h203\" id=\"_2a92f9f3-df61-4fb0-959a-e42d08716a06\"><tr><td></td><td></td><td></td><td class=\"c n x82b y2c2c we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x82c y2c2d we1 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m1 x82d h26 y2c2e ff3 fs1 fc0 sc0 ls0 ws0\">Credit<span class=\"_ _0\"></span>ed to </td><td class=\"t m1 x82e h26 y2c2f ff3 fs1 fc0 sc0 ls0 ws0\">Credit<span class=\"_ _0\"></span>ed to </td><td></td><td></td><td></td><td class=\"t m1 x82f h2 y2c30 ff2 fs1 fc2 sc0 ls0 ws0\">Cr<span class=\"_ _0\"></span>edited to </td><td class=\"t m1 x830 h2 y2c31 ff2 fs1 fc2 sc0 ls0 ws0\">Cr<span class=\"_ _0\"></span>edited to </td></tr><tr><td></td><td class=\"t m1 x6fe h26 y2c32 ff3 fs1 fc0 sc0 ls0 ws0\">Asset </td><td class=\"t m1 x831 h26 y2c32 ff3 fs1 fc0 sc0 ls0 ws0\">Liability </td><td class=\"t m1 x56d h26 y2c32 ff3 fs1 fc0 sc0 ls0 ws0\">Net </td><td class=\"t m1 x832 h18c y2c33 ff1 fs1 fc0 sc0 ls0 ws0\">pro<span class=\"_ _0\"></span>fit or loss </td><td class=\"t m1 x833 h26 y2c34 ff3 fs1 fc0 sc0 ls0 ws0\">equity </td><td class=\"t m1 x2fc h2 y2c34 ff2 fs1 fc2 sc0 ls0 ws0\">Asset </td><td class=\"t m1 x2f3 h2 y2c34 ff2 fs1 fc2 sc0 ls0 ws0\">Liability </td><td class=\"t m1 x834 h2 y2c34 ff2 fs1 fc2 sc0 ls0 ws0\">Net </td><td class=\"t m1 x835 h2f y2c35 ff7 fs1 fc2 sc0 ls0 ws0\">pr<span class=\"_ _0\"></span>ofit or loss </td><td class=\"t m1 x2f5 h2 y2c36 ff2 fs1 fc2 sc0 ls0 ws0\">equity </td></tr><tr><td></td><td class=\"t m1 x75a h26 y2c37 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x641 h26 y2c37 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x444 h26 y2c37 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x445 h26 y2c38 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x43f h26 y2c39 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fc h2 y2c39 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fd h2 y2c39 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fe h2 y2c39 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24c h2 y2c3a ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2c3b ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y298a w1fc h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Other tempor<span class=\"_ _0\"></span>ary and deductible diff<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ences<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x836 y298a w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,615<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x837 y298a w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(1,200)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x838 y298a w44 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">415<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x839 y298a we7 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(62)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83a y298a w4a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83b y2c3c we2 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1,563<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83c y298a w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,172)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83d y2c3c w44 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">391<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83e y298a w56 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(1,021)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83f y2c3c w44 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">125<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29d6 w1fd h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">Business c<span class=\"_ _0\"></span>ombinations \u2013 intangible asset<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x840 y29b7 w4b h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x841 y29b7 w71 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(9,442)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x842 y29b7 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(9,442)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x686 y29b7 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,686<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x687 y29b7 w7c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x843 y29d6 w8a h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x844 y29b7 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(12,101)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x845 y29b7 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(12,101)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x846 y29d6 we2 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1,558<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x847 y29d6 w45 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x848 y2897 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">1,615<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x849 y2897 w1fe h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(10,642)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84a y2897 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(9,027)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84b y2897 w4d h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">2,624<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84c y2897 w4a h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84d y2a8d w4d h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">1,563<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84e y2897 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(13,273)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84f y2897 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(11,710)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x850 y2a8d w52 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">537<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x851 y2a8d w44 h1b9\"><div class=\"t m1 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">125<span class=\"_ _2d2\"> </span></div></td></tr></table>A cr<span class=\"_ _0\"></span>edit to the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _0\"></span>ome of \u00a32.8 million has been r<span class=\"_ _0\"></span>ecognised thr<span class=\"_ _0\"></span>ough the r<span class=\"_ _0\"></span>elease of ass<span class=\"_ _0\"></span>ociated def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax liabilities on the acquir<span class=\"_ _0\"></span>ed intangible asset<span class=\"_ _0\"></span>s (customer contr<span class=\"_ _0\"></span>acts) that ha<span class=\"_ _0\"></span>ve been impair<span class=\"_ _0\"></span>ed during H1 FY25. As a r<span class=\"_ _0\"></span>esult o<span class=\"_ _0\"></span>f the rev<span class=\"_ _0\"></span>ersal of impairmen<span class=\"_ _0\"></span>t of intangible asse<span class=\"_ _0\"></span>ts (customer c<span class=\"_ _0\"></span>ontracts<span class=\"_ _0\"></span>), a debit of \u00a30.9 million has been r<span class=\"_ _0\"></span>ecognised thr<span class=\"_ _0\"></span>ough the r<span class=\"_ _0\"></span>evers<span class=\"_ _0\"></span>al of r<span class=\"_ _0\"></span>eleased associa<span class=\"_ _0\"></span>ted def<span class=\"_ _0\"></span>erred ta<span class=\"_ _0\"></span>x liabilities in the statemen<span class=\"_ _0\"></span>t of<span class=\"_ gs8\"> </span>compr<span class=\"_ _0\"></span>ehensive income durin<span class=\"_ _0\"></span>g H2 FY25. See note 14 f<span class=\"_ _3\"></span>or further explanation of impairmen<span class=\"_ _0\"></span>t and re<span class=\"_ _0\"></span>versal of impairm<span class=\"_ _0\"></span>ent of intangible assets (cu<span class=\"_ _0\"></span>stomer contr<span class=\"_ _0\"></span>acts).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "26. Employ<span class=\"_ _0\"></span>ee benefits<span class=\"_ _2d2\"> </span>Defined contribution pension plan<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup opera<span class=\"_ _0\"></span>tes a defined c<span class=\"_ _0\"></span>ontribution pension plan under which the Gr<span class=\"_ _0\"></span>oup pays fix<span class=\"_ _0\"></span>ed contributions t<span class=\"_ _0\"></span>o a third party<span class=\"_ _0\"></span>. The Gr<span class=\"_ _0\"></span>oup has no legal or cons<span class=\"_ _0\"></span>tructive obligations t<span class=\"_ _0\"></span>o pay further contribu<span class=\"_ _0\"></span>tions if the fund does not hold s<span class=\"_ _0\"></span>ufficient assets to pa<span class=\"_ _0\"></span>y all employees the b<span class=\"_ _0\"></span>enefits r<span class=\"_ _0\"></span>elating to employ<span class=\"_ _0\"></span>ee service in the curr<span class=\"_ _0\"></span>ent and prior periods.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup has no further pa<span class=\"_ _0\"></span>yment obligations onc<span class=\"_ _0\"></span>e the contributions ha<span class=\"_ _0\"></span>ve been paid. The contribu<span class=\"_ _0\"></span>tions are r<span class=\"_ _0\"></span>ecognised as an emplo<span class=\"_ _0\"></span>yee benefit e<span class=\"_ _0\"></span>xpense when they ar<span class=\"_ _0\"></span>e due.<span class=\"_ _2d2\"> </span>The amount<span class=\"_ _0\"></span>s charged t<span class=\"_ _0\"></span>o the statement o<span class=\"_ _0\"></span>f compr<span class=\"_ _0\"></span>ehensive income in r<span class=\"_ _0\"></span>espect o<span class=\"_ _0\"></span>f these schemes r<span class=\"_ _0\"></span>epr<span class=\"_ _0\"></span>esents contribu<span class=\"_ _0\"></span>tions payable in r<span class=\"_ _0\"></span>espect of the acc<span class=\"_ _0\"></span>ounting period. The to<span class=\"_ _0\"></span>tal annual pension cost f<span class=\"_ _3\"></span>or the defin<span class=\"_ _0\"></span>ed contribution scheme<span class=\"_ _0\"></span>s for the ye<span class=\"_ _0\"></span>ar was \u00a32,328,000 (2024: \u00a31,950,000)<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "Defined contribution pension plan<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup opera<span class=\"_ _0\"></span>tes a defined c<span class=\"_ _0\"></span>ontribution pension plan under which the Gr<span class=\"_ _0\"></span>oup pays fix<span class=\"_ _0\"></span>ed contributions t<span class=\"_ _0\"></span>o a third party<span class=\"_ _0\"></span>. The Gr<span class=\"_ _0\"></span>oup has no legal or cons<span class=\"_ _0\"></span>tructive obligations t<span class=\"_ _0\"></span>o pay further contribu<span class=\"_ _0\"></span>tions if the fund does not hold s<span class=\"_ _0\"></span>ufficient assets to pa<span class=\"_ _0\"></span>y all employees the b<span class=\"_ _0\"></span>enefits r<span class=\"_ _0\"></span>elating to employ<span class=\"_ _0\"></span>ee service in the curr<span class=\"_ _0\"></span>ent and prior periods.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup has no further pa<span class=\"_ _0\"></span>yment obligations onc<span class=\"_ _0\"></span>e the contributions ha<span class=\"_ _0\"></span>ve been paid. The contribu<span class=\"_ _0\"></span>tions are r<span class=\"_ _0\"></span>ecognised as an emplo<span class=\"_ _0\"></span>yee benefit e<span class=\"_ _0\"></span>xpense when they ar<span class=\"_ _0\"></span>e due.<span class=\"_ _2d2\"> </span>The amount<span class=\"_ _0\"></span>s charged t<span class=\"_ _0\"></span>o the statement o<span class=\"_ _0\"></span>f compr<span class=\"_ _0\"></span>ehensive income in r<span class=\"_ _0\"></span>espect o<span class=\"_ _0\"></span>f these schemes r<span class=\"_ _0\"></span>epr<span class=\"_ _0\"></span>esents contribu<span class=\"_ _0\"></span>tions payable in r<span class=\"_ _0\"></span>espect of the acc<span class=\"_ _0\"></span>ounting period. The to<span class=\"_ _0\"></span>tal annual pension cost f<span class=\"_ _3\"></span>or the defin<span class=\"_ _0\"></span>ed contribution scheme<span class=\"_ _0\"></span>s for the ye<span class=\"_ _0\"></span>ar was \u00a32,328,000 (2024: \u00a31,950,000)<span class=\"_ _2d2\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDefinedContributionPlansExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-514": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup opera<span class=\"_ _0\"></span>tes a defined c<span class=\"_ _0\"></span>ontribution pension plan under which the Gr<span class=\"_ _0\"></span>oup pays fix<span class=\"_ _0\"></span>ed contributions t<span class=\"_ _0\"></span>o a third party<span class=\"_ _0\"></span>. The Gr<span class=\"_ _0\"></span>oup has no legal or cons<span class=\"_ _0\"></span>tructive obligations t<span class=\"_ _0\"></span>o pay further contribu<span class=\"_ _0\"></span>tions if the fund does not hold s<span class=\"_ _0\"></span>ufficient assets to pa<span class=\"_ _0\"></span>y all employees the b<span class=\"_ _0\"></span>enefits r<span class=\"_ _0\"></span>elating to employ<span class=\"_ _0\"></span>ee service in the curr<span class=\"_ _0\"></span>ent and prior periods.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup has no further pa<span class=\"_ _0\"></span>yment obligations onc<span class=\"_ _0\"></span>e the contributions ha<span class=\"_ _0\"></span>ve been paid. The contribu<span class=\"_ _0\"></span>tions are r<span class=\"_ _0\"></span>ecognised as an emplo<span class=\"_ _0\"></span>yee benefit e<span class=\"_ _0\"></span>xpense when they ar<span class=\"_ _0\"></span>e due.<span class=\"_ _2d2\"> </span>The amount<span class=\"_ _0\"></span>s charged t<span class=\"_ _0\"></span>o the statement o<span class=\"_ _0\"></span>f compr<span class=\"_ _0\"></span>ehensive income in r<span class=\"_ _0\"></span>espect o<span class=\"_ _0\"></span>f these schemes r<span class=\"_ _0\"></span>epr<span class=\"_ _0\"></span>esents contribu<span class=\"_ _0\"></span>tions payable in r<span class=\"_ _0\"></span>espect of the acc<span class=\"_ _0\"></span>ounting period. The to<span class=\"_ _0\"></span>tal annual pension cost f<span class=\"_ _3\"></span>or the defin<span class=\"_ _0\"></span>ed contribution scheme<span class=\"_ _0\"></span>s for the ye<span class=\"_ _0\"></span>ar was \u00a32,328,000 (2024: \u00a31,950,000)<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "<div class=\"t m1 h13 ff6 fs9 fc2 sc0 ls0 ws0 gs3f6\">27. Shar<span class=\"_ _0\"></span>e capital and other reserv<span class=\"_ _0\"></span>es<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs3f7\">Accounting policy:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs3f8\">Or<span class=\"_ _0\"></span>dinary Shar<span class=\"_ _0\"></span>es are classified as equity<span class=\"_ _0\"></span>. Increm<span class=\"_ _0\"></span>ental costs dir<span class=\"_ _0\"></span>ectly at<span class=\"_ _0\"></span>tributable to the issue o<span class=\"_ _0\"></span>f new shar<span class=\"_ _0\"></span>es ar<span class=\"_ _0\"></span>e shown in shar<span class=\"_ _0\"></span>e premium as a dedu<span class=\"_ _0\"></span>ction from the pr<span class=\"_ _3\"></span>oceeds<span class=\"_ _2d2\"> </span>.<span class=\"_ _2d2\"> </span></div>27. Shar<span class=\"_ _0\"></span>e capital and other reserv<span class=\"_ _0\"></span>es<span class=\"_ _2d2\"> </span><table class=\"s w1b5 h206\" id=\"_576cc830-5157-4b1c-8386-b89bd42425c0\"><tr><td></td><td class=\"t m1 x85a h26 y2c43 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x85b h26 y2c44 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x85c h2 y2c45 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td><td class=\"t m1 x715 h2 y2c46 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x85d h26 y2c47 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x85e h26 y2c48 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x85f h2 y2c49 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td><td class=\"t m1 x716 h2 y2c4a ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x860 h26 y2c4b ff3 fs1 fc0 sc0 ls0 ws0\">Number<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x861 h26 y2c4c ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x641 h2 y2c4d ff2 fs1 fc2 sc0 ls0 ws0\">Number<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x862 h2 y2c4e ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2c4f ff3 fs7 fc0 sc0 ls0 ws0\">Ordinary Shar<span class=\"_ _0\"></span>es of no par </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x272 h9 y2c50 ff3 fs7 fc0 sc0 ls0 ws0\">value allotted<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2c51 w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x863 y2c52 w201 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">116,271,212<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x864 y2c52 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x865 y2c51 w201 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">116,271,212<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x866 y2c51 w89 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y29b6 w202 h1c7\"><div class=\"t m1 x24f ha y2951 ff2 fs7 fc2 sc0 ls0 ws0\">Shar<span class=\"_ _0\"></span>es issued on v<span class=\"_ _0\"></span>esting of<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">the P<span class=\"_ _0\"></span>erformanc<span class=\"_ _0\"></span>e Share P<span class=\"_ _0\"></span>lan<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x867 y29b7 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">76,591<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x868 y29b7 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x869 y29b6 w89 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x86a y29b6 w89 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wde h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x86b y2897 w201 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">116,347,803<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x86c y2897 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x86d y2898 w201 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">116,271,212<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x86e y2898 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr></table>Rights f<span class=\"_ _0\"></span>or Ordinary Shar<span class=\"_ _0\"></span>e class The righ<span class=\"_ _0\"></span>ts attaching t<span class=\"_ _0\"></span>o the share<span class=\"_ _0\"></span>s are unif<span class=\"_ _0\"></span>orm in all re<span class=\"_ _0\"></span>spects and they f<span class=\"_ _0\"></span>orm a single class f<span class=\"_ _0\"></span>or all purposes, inclu<span class=\"_ _0\"></span>ding with respec<span class=\"_ _0\"></span>t to votin<span class=\"_ _0\"></span>g and for all dividends an<span class=\"_ _0\"></span>d other distributions declar<span class=\"_ _0\"></span>ed, made or paid on the Or<span class=\"_ _0\"></span>dinary Shar<span class=\"_ _0\"></span>e capital of the Compan<span class=\"_ _0\"></span>y.<span class=\"_ _2d2\"> </span>Subject to an<span class=\"_ _0\"></span>y rights and r<span class=\"_ _0\"></span>estrictions at<span class=\"_ _0\"></span>tached to an<span class=\"_ _0\"></span>y shares, on a sho<span class=\"_ _0\"></span>w of hands e<span class=\"_ _0\"></span>very Shar<span class=\"_ _0\"></span>eholder who is pr<span class=\"_ _0\"></span>esent in person sh<span class=\"_ _0\"></span>all have one v<span class=\"_ _0\"></span>ote and on a poll ev<span class=\"_ _0\"></span>ery Shareh<span class=\"_ _0\"></span>older pr<span class=\"_ _0\"></span>esent in person or b<span class=\"_ _0\"></span>y pro<span class=\"_ _0\"></span>xy shall have on<span class=\"_ _0\"></span>e vote per shar<span class=\"_ _3\"></span>e.<span class=\"_ _2d2\"> </span>Exc<span class=\"_ _0\"></span>ept as provide<span class=\"_ _0\"></span>d by the rights and r<span class=\"_ _3\"></span>estrictions attach<span class=\"_ _0\"></span>ed to any class of sh<span class=\"_ _0\"></span>ares, Sh<span class=\"_ _0\"></span>areholder<span class=\"_ _0\"></span>s ar<span class=\"_ _0\"></span>e under general la<span class=\"_ _0\"></span>w entitled to participate in an<span class=\"_ _0\"></span>y surplus assets in a windin<span class=\"_ _0\"></span>g up in proportion to their shar<span class=\"_ _3\"></span>eholdings.<span class=\"_ _2d2\"> </span>Shar<span class=\"_ _0\"></span>e premium<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Or<span class=\"_ _0\"></span>dinary Shar<span class=\"_ _0\"></span>es issued by the G<span class=\"_ _0\"></span>roup ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>ecognised at the pr<span class=\"_ _0\"></span>oceeds abo<span class=\"_ _0\"></span>ve the nominal value being cr<span class=\"_ _3\"></span>edited to the shar<span class=\"_ _0\"></span>e pr<span class=\"_ _0\"></span>emium account (net o<span class=\"_ _0\"></span>f the dir<span class=\"_ _0\"></span>ect costs of iss<span class=\"_ _0\"></span>ue). Any<span class=\"_ gs8\"> </span>ex<span class=\"_ _0\"></span>cess incurr<span class=\"_ _3\"></span>ed from sale o<span class=\"_ _0\"></span>f treas<span class=\"_ _0\"></span>ury shares is debit<span class=\"_ _0\"></span>ed or credit<span class=\"_ _0\"></span>ed to the shar<span class=\"_ _0\"></span>e pr<span class=\"_ _0\"></span>emium account.<span class=\"_ _2d2\"> </span><div class=\"gs1a1\"><table class=\"s wf3 h204\" id=\"_ef43144a-4b53-4c44-9fa0-661bc1f27183\"><tr><td></td><td class=\"t m1 x2af h26 y2c3d ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2c3e ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2c3f ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2c40 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2c41 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2c42 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2a52 wdb h1b9\"><div class=\"t m1 x24f ha y286e ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2ac y2a51 w47 h1b8\"><div class=\"t m1 x24f ha y286c ff3 fs7 fc0 sc0 ls0 ws0\">61,886<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x852 y2a52 w48 h1b9\"><div class=\"t m1 x24f ha y286e ff2 fs7 fc2 sc0 ls0 ws0\">61,886<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y29f2 w1ff h205\"><div class=\"t m1 x24f ha y2946 ff2 fs7 fc2 sc0 ls0 ws0\">Pr<span class=\"_ _0\"></span>emium on share<span class=\"_ _0\"></span>s issued on vesting o<span class=\"_ _0\"></span>f the<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">P<span class=\"_ _0\"></span>erformance S<span class=\"_ _0\"></span>hare Plan<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x853 y29f3 w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">105<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x854 y29f2 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2896 w200 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Sale of tr<span class=\"_ _3\"></span>easury shar<span class=\"_ _0\"></span>es</div><div class=\"t m1 x855 h27 y2a11 ff2 fsf fc2 sc0 ls0 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x856 y2895 w6f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(550)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x857 y2896 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wde h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x858 y2897 w48 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">61,441<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x859 y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">61,886<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 h16 ff7 fsa fc2 sc0 ls0 ws0 gs3fa\">1. <span class=\"_ _e\"> </span>During the year<span class=\"_ _3\"></span>, the Company sold 500,000 tre<span class=\"_ _0\"></span>asury shares with a cos<span class=\"_ _0\"></span>t of \u00a32,543,000 for \u00a31,993,000.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "27. Shar<span class=\"_ _0\"></span>e capital and other reserv<span class=\"_ _0\"></span>es<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Or<span class=\"_ _0\"></span>dinary Shar<span class=\"_ _0\"></span>es are classified as equity<span class=\"_ _0\"></span>. Increm<span class=\"_ _0\"></span>ental costs dir<span class=\"_ _0\"></span>ectly at<span class=\"_ _0\"></span>tributable to the issue o<span class=\"_ _0\"></span>f new shar<span class=\"_ _0\"></span>es ar<span class=\"_ _0\"></span>e shown in shar<span class=\"_ _0\"></span>e premium as a dedu<span class=\"_ _0\"></span>ction from the pr<span class=\"_ _3\"></span>oceeds<span class=\"_ _2d2\"> </span>.<span class=\"_ _2d2\"> </span>27. Shar<span class=\"_ _0\"></span>e capital and other reserv<span class=\"_ _0\"></span>es<span class=\"_ _2d2\"> </span><table class=\"s w1b5 h206\" id=\"_576cc830-5157-4b1c-8386-b89bd42425c0\"><tr><td></td><td class=\"t m1 x85a h26 y2c43 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x85b h26 y2c44 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x85c h2 y2c45 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td><td class=\"t m1 x715 h2 y2c46 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x85d h26 y2c47 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x85e h26 y2c48 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x85f h2 y2c49 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td><td class=\"t m1 x716 h2 y2c4a ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x860 h26 y2c4b ff3 fs1 fc0 sc0 ls0 ws0\">Number<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x861 h26 y2c4c ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x641 h2 y2c4d ff2 fs1 fc2 sc0 ls0 ws0\">Number<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x862 h2 y2c4e ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2c4f ff3 fs7 fc0 sc0 ls0 ws0\">Ordinary Shar<span class=\"_ _0\"></span>es of no par </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x272 h9 y2c50 ff3 fs7 fc0 sc0 ls0 ws0\">value allotted<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2c51 w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x863 y2c52 w201 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">116,271,212<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x864 y2c52 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x865 y2c51 w201 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">116,271,212<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x866 y2c51 w89 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y29b6 w202 h1c7\"><div class=\"t m1 x24f ha y2951 ff2 fs7 fc2 sc0 ls0 ws0\">Shar<span class=\"_ _0\"></span>es issued on v<span class=\"_ _0\"></span>esting of<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">the P<span class=\"_ _0\"></span>erformanc<span class=\"_ _0\"></span>e Share P<span class=\"_ _0\"></span>lan<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x867 y29b7 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">76,591<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x868 y29b7 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x869 y29b6 w89 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x86a y29b6 w89 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wde h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x86b y2897 w201 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">116,347,803<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x86c y2897 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x86d y2898 w201 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">116,271,212<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x86e y2898 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr></table>Rights f<span class=\"_ _0\"></span>or Ordinary Shar<span class=\"_ _0\"></span>e class The righ<span class=\"_ _0\"></span>ts attaching t<span class=\"_ _0\"></span>o the share<span class=\"_ _0\"></span>s are unif<span class=\"_ _0\"></span>orm in all re<span class=\"_ _0\"></span>spects and they f<span class=\"_ _0\"></span>orm a single class f<span class=\"_ _0\"></span>or all purposes, inclu<span class=\"_ _0\"></span>ding with respec<span class=\"_ _0\"></span>t to votin<span class=\"_ _0\"></span>g and for all dividends an<span class=\"_ _0\"></span>d other distributions declar<span class=\"_ _0\"></span>ed, made or paid on the Or<span class=\"_ _0\"></span>dinary Shar<span class=\"_ _0\"></span>e capital of the Compan<span class=\"_ _0\"></span>y.<span class=\"_ _2d2\"> </span>Subject to an<span class=\"_ _0\"></span>y rights and r<span class=\"_ _0\"></span>estrictions at<span class=\"_ _0\"></span>tached to an<span class=\"_ _0\"></span>y shares, on a sho<span class=\"_ _0\"></span>w of hands e<span class=\"_ _0\"></span>very Shar<span class=\"_ _0\"></span>eholder who is pr<span class=\"_ _0\"></span>esent in person sh<span class=\"_ _0\"></span>all have one v<span class=\"_ _0\"></span>ote and on a poll ev<span class=\"_ _0\"></span>ery Shareh<span class=\"_ _0\"></span>older pr<span class=\"_ _0\"></span>esent in person or b<span class=\"_ _0\"></span>y pro<span class=\"_ _0\"></span>xy shall have on<span class=\"_ _0\"></span>e vote per shar<span class=\"_ _3\"></span>e.<span class=\"_ _2d2\"> </span>Exc<span class=\"_ _0\"></span>ept as provide<span class=\"_ _0\"></span>d by the rights and r<span class=\"_ _3\"></span>estrictions attach<span class=\"_ _0\"></span>ed to any class of sh<span class=\"_ _0\"></span>ares, Sh<span class=\"_ _0\"></span>areholder<span class=\"_ _0\"></span>s ar<span class=\"_ _0\"></span>e under general la<span class=\"_ _0\"></span>w entitled to participate in an<span class=\"_ _0\"></span>y surplus assets in a windin<span class=\"_ _0\"></span>g up in proportion to their shar<span class=\"_ _3\"></span>eholdings.<span class=\"_ _2d2\"> </span>Shar<span class=\"_ _0\"></span>e premium<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Or<span class=\"_ _0\"></span>dinary Shar<span class=\"_ _0\"></span>es issued by the G<span class=\"_ _0\"></span>roup ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>ecognised at the pr<span class=\"_ _0\"></span>oceeds abo<span class=\"_ _0\"></span>ve the nominal value being cr<span class=\"_ _3\"></span>edited to the shar<span class=\"_ _0\"></span>e pr<span class=\"_ _0\"></span>emium account (net o<span class=\"_ _0\"></span>f the dir<span class=\"_ _0\"></span>ect costs of iss<span class=\"_ _0\"></span>ue). Any<span class=\"_ gs8\"> </span>ex<span class=\"_ _0\"></span>cess incurr<span class=\"_ _3\"></span>ed from sale o<span class=\"_ _0\"></span>f treas<span class=\"_ _0\"></span>ury shares is debit<span class=\"_ _0\"></span>ed or credit<span class=\"_ _0\"></span>ed to the shar<span class=\"_ _0\"></span>e pr<span class=\"_ _0\"></span>emium account.<span class=\"_ _2d2\"> </span><table class=\"s wf3 h204\" id=\"_ef43144a-4b53-4c44-9fa0-661bc1f27183\"><tr><td></td><td class=\"t m1 x2af h26 y2c3d ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2c3e ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2c3f ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2c40 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2c41 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2c42 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2a52 wdb h1b9\"><div class=\"t m1 x24f ha y286e ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2ac y2a51 w47 h1b8\"><div class=\"t m1 x24f ha y286c ff3 fs7 fc0 sc0 ls0 ws0\">61,886<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x852 y2a52 w48 h1b9\"><div class=\"t m1 x24f ha y286e ff2 fs7 fc2 sc0 ls0 ws0\">61,886<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y29f2 w1ff h205\"><div class=\"t m1 x24f ha y2946 ff2 fs7 fc2 sc0 ls0 ws0\">Pr<span class=\"_ _0\"></span>emium on share<span class=\"_ _0\"></span>s issued on vesting o<span class=\"_ _0\"></span>f the<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">P<span class=\"_ _0\"></span>erformance S<span class=\"_ _0\"></span>hare Plan<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x853 y29f3 w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">105<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x854 y29f2 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2896 w200 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Sale of tr<span class=\"_ _3\"></span>easury shar<span class=\"_ _0\"></span>es</div><div class=\"t m1 x855 h27 y2a11 ff2 fsf fc2 sc0 ls0 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x856 y2895 w6f h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(550)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x857 y2896 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wde h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x858 y2897 w48 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">61,441<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x859 y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">61,886<span class=\"_ _2d2\"> </span></div></td></tr></table>1. <span class=\"_ _e\"> </span>During the year<span class=\"_ _3\"></span>, the Company sold 500,000 tre<span class=\"_ _0\"></span>asury shares with a cos<span class=\"_ _0\"></span>t of \u00a32,543,000 for \u00a31,993,000.<span class=\"_ _2d2\"> </span>Shar<span class=\"_ _0\"></span>es held in escrow r<span class=\"_ _0\"></span>eserve<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup can issue shar<span class=\"_ _3\"></span>es to employee<span class=\"_ _0\"></span>s that are s<span class=\"_ _0\"></span>ubject to f<span class=\"_ _0\"></span>orfeitur<span class=\"_ _3\"></span>e if the employee ceases t<span class=\"_ _0\"></span>o be employed b<span class=\"_ _0\"></span>y the Gro<span class=\"_ _0\"></span>up for a specified time period. S<span class=\"_ _0\"></span>uch shares ar<span class=\"_ _3\"></span>e r<span class=\"_ _0\"></span>ecognised at co<span class=\"_ _0\"></span>st and are pr<span class=\"_ _3\"></span>esented in the sta<span class=\"_ _0\"></span>tement of finan<span class=\"_ _0\"></span>cial position as a deduction fr<span class=\"_ _0\"></span>om equity.<span class=\"_ _2d2\"> </span>The shar<span class=\"_ _0\"></span>es held in escr<span class=\"_ _0\"></span>ow r<span class=\"_ _0\"></span>eserve arise<span class=\"_ _0\"></span>s from the acquisition o<span class=\"_ _0\"></span>f Infrastr<span class=\"_ _0\"></span>uctur<span class=\"_ _0\"></span>e Capital and accoun<span class=\"_ _0\"></span>ting tre<span class=\"_ _0\"></span>atment of the initial shar<span class=\"_ _3\"></span>e consideration under IFR<span class=\"_ _0\"></span>S 3. If a seller forf<span class=\"_ _0\"></span>eited their shar<span class=\"_ _0\"></span>es, under the terms o<span class=\"_ _0\"></span>f share and pur<span class=\"_ _3\"></span>chase agr<span class=\"_ _0\"></span>eement, these shar<span class=\"_ _0\"></span>es would be pr<span class=\"_ _0\"></span>oportionally allocated to the o<span class=\"_ _0\"></span>ther sellers. As th<span class=\"_ _0\"></span>e good leaver seller<span class=\"_ _0\"></span>s cannot f<span class=\"_ _0\"></span>orf<span class=\"_ _0\"></span>eit their shar<span class=\"_ _0\"></span>es, any other f<span class=\"_ _3\"></span>orfeited sh<span class=\"_ _0\"></span>ares w<span class=\"_ _0\"></span>ould be allocated to th<span class=\"_ _0\"></span>e good leaver<span class=\"_ _0\"></span>s and not r<span class=\"_ _0\"></span>eturned to<span class=\"_ gs8\"> </span>the Compan<span class=\"_ _0\"></span>y.<span class=\"_ _2d2\"> </span>On 30 September 2024, 50% o<span class=\"_ _0\"></span>f the r<span class=\"_ _0\"></span>emaining shares w<span class=\"_ _0\"></span>ere no lon<span class=\"_ _0\"></span>ger subject to f<span class=\"_ _0\"></span>orfeit<span class=\"_ _0\"></span>ure. Consequen<span class=\"_ _0\"></span>tly, a tr<span class=\"_ _0\"></span>ansfer o<span class=\"_ _0\"></span>f \u00a38,103,000 (2024: \u00a310,290,000) was made betwe<span class=\"_ _0\"></span>en the shares held<span class=\"_ gs8\"> </span>in escr<span class=\"_ _0\"></span>ow r<span class=\"_ _0\"></span>eserve and the sh<span class=\"_ _0\"></span>are-based pa<span class=\"_ _0\"></span>yment r<span class=\"_ _0\"></span>eserve.<span class=\"_ _2d2\"> </span>Own shar<span class=\"_ _0\"></span>e reserve<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup opera<span class=\"_ _0\"></span>tes a trust f<span class=\"_ _0\"></span>or the purpose o<span class=\"_ _0\"></span>f satisfying certain shar<span class=\"_ _0\"></span>e awar<span class=\"_ _3\"></span>ds to employe<span class=\"_ _0\"></span>es. Own share<span class=\"_ _0\"></span>s held are equity shar<span class=\"_ _3\"></span>es of the Compan<span class=\"_ _0\"></span>y acquired an<span class=\"_ _0\"></span>d held by this trust. Su<span class=\"_ _0\"></span>ch shares ar<span class=\"_ _3\"></span>e recognis<span class=\"_ _0\"></span>ed at cost and ar<span class=\"_ _0\"></span>e pr<span class=\"_ _0\"></span>esented in the st<span class=\"_ _0\"></span>atement o<span class=\"_ _0\"></span>f financial position as a deduc<span class=\"_ _0\"></span>tion from equity. No g<span class=\"_ _0\"></span>ain or loss is r<span class=\"_ _0\"></span>ecognised on the pur<span class=\"_ _0\"></span>chase, sale, issue or canc<span class=\"_ _0\"></span>ellation of the Compan<span class=\"_ _0\"></span>y\u2019s own shar<span class=\"_ _0\"></span>es.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup opera<span class=\"_ _0\"></span>tes a Shar<span class=\"_ _0\"></span>e Incentive P<span class=\"_ _0\"></span>lan as per note 8. The G<span class=\"_ _0\"></span>roup oper<span class=\"_ _0\"></span>ates a trus<span class=\"_ _0\"></span>t which holds shar<span class=\"_ _0\"></span>es that ha<span class=\"_ _0\"></span>ve not y<span class=\"_ _0\"></span>et vest<span class=\"_ _0\"></span>ed unconditionally to employ<span class=\"_ _0\"></span>ees of the Gr<span class=\"_ _3\"></span>oup. A<span class=\"_ _0\"></span>t 31 Mar<span class=\"_ _0\"></span>ch 2025, the total number o<span class=\"_ _0\"></span>f share<span class=\"_ _0\"></span>s held in trust was 724,751 (2024: 513,862), including 385,895 (2024: 291,092) o<span class=\"_ _0\"></span>f matching shar<span class=\"_ _0\"></span>es at a cos<span class=\"_ _0\"></span>t of \u00a31,844,000 (2024: \u00a31,195,000), an incr<span class=\"_ _0\"></span>ease of \u00a3649,000 on the prior y<span class=\"_ _0\"></span>ear<span class=\"_ _3\"></span>.<span class=\"_ _2d2\"> </span>T<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>easury share r<span class=\"_ _0\"></span>eserve<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>T<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>easury shar<span class=\"_ _0\"></span>es held ar<span class=\"_ _0\"></span>e equity share<span class=\"_ _0\"></span>s of the Company a<span class=\"_ _0\"></span>cquired and h<span class=\"_ _0\"></span>eld by the Company<span class=\"_ _0\"></span>. Such shar<span class=\"_ _0\"></span>es are r<span class=\"_ _3\"></span>ecognised at cos<span class=\"_ _0\"></span>t and are pr<span class=\"_ _0\"></span>esent<span class=\"_ _0\"></span>ed in the statement of financial po<span class=\"_ _0\"></span>sition as a deduction fr<span class=\"_ _0\"></span>om equity. No gain or loss is r<span class=\"_ _0\"></span>ecognised on th<span class=\"_ _0\"></span>e pur<span class=\"_ _0\"></span>chase, sale, issue or cancella<span class=\"_ _0\"></span>tion of the Company\u2019s o<span class=\"_ _0\"></span>wn share<span class=\"_ _0\"></span>s.<span class=\"_ _2d2\"> </span>The Compan<span class=\"_ _0\"></span>y announced a shar<span class=\"_ _0\"></span>e buy back pr<span class=\"_ _0\"></span>ogramme on 27 O<span class=\"_ _0\"></span>ctober 2023 to buy ba<span class=\"_ _0\"></span>ck Or<span class=\"_ _0\"></span>dinary Shar<span class=\"_ _0\"></span>es in the capital of the C<span class=\"_ _0\"></span>ompany. The bou<span class=\"_ _0\"></span>ght back shar<span class=\"_ _0\"></span>es ar<span class=\"_ _0\"></span>e held in treas<span class=\"_ _0\"></span>ury and<span class=\"_ gs8\"> </span>hav<span class=\"_ _0\"></span>e no voting righ<span class=\"_ _0\"></span>ts or entitlement to dividen<span class=\"_ _0\"></span>ds. The mov<span class=\"_ _0\"></span>ement in tr<span class=\"_ _0\"></span>easury shar<span class=\"_ _0\"></span>es during the period ar<span class=\"_ _0\"></span>e shown below:<span class=\"_ _2d2\"> </span><table class=\"s w203 h207\" id=\"_1ff12aee-81d7-4e3c-89f9-8bd9fb03327b\"><tr><td></td><td class=\"t m1 x553 h26 y2c53 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td></td><td class=\"t m1 x2af h2 y2c54 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td><td></td></tr><tr><td></td><td class=\"t m1 x86f h26 y2c55 ff3 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x870 h26 y2c56 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b1 h2 y2c57 ff2 fs1 fc2 sc0 ls0 ws0\">2024<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b0 h2 y2c58 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x871 h26 y2c59 ff3 fs1 fc0 sc0 ls0 ws0\"> Number of<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x872 h26 y2c5a ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x873 h2 y2c5b ff2 fs1 fc2 sc0 ls0 ws0\"> Number of<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2c5c ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x874 h26 y2c5d ff3 fs1 fc0 sc0 ls0 ws0\">shares<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x872 h26 y2c5e ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x875 h2 y2c5f ff2 fs1 fc2 sc0 ls0 ws0\">shar<span class=\"_ _0\"></span>es<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2c60 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2c61 wdb h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x876 y2c62 w39 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">236,492<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x877 y2c62 w52 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">967<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x878 y2c61 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x879 y2c61 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2a52 w204 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Pur<span class=\"_ _0\"></span>chase of o<span class=\"_ _0\"></span>wn shares</div><div class=\"t m1 x87a h27 y2996 ff2 fsf fc2 sc0 ls0 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x87b y2a51 w125 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,720,423<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x87c y2a51 w48 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">15,989<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x87d y2a52 w3a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">236,492<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x87e y2a52 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">967<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y298b w205 h1c7\"><div class=\"t m1 x24f ha y2951 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>rans<span class=\"_ _0\"></span>fer o<span class=\"_ _0\"></span>f treas<span class=\"_ _0\"></span>ury shares on<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">ex<span class=\"_ _0\"></span>ercise o<span class=\"_ _0\"></span>f share options</div><div class=\"t m1 x87f h27 y2996 ff2 fsf fc2 sc0 ls0 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x880 y298a w41 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(891,739)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x881 y298a w3c h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(4,133)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x882 y298b w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x883 y298b w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2896 w200 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Sale of tr<span class=\"_ _3\"></span>easury share<span class=\"_ _0\"></span>s</div><div class=\"t m1 x855 h27 y2a11 ff2 fsf fc2 sc0 ls0 ws0\">3<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x880 y2895 w41 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(500,000)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x881 y2895 w3c h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(2,543)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x882 y2896 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x883 y2896 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wde h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x884 y2897 w125 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,565,176<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x885 y2897 w48 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">10,280<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x886 y2898 w3a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">236,492<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x887 y2898 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">967<span class=\"_ _2d2\"> </span></div></td></tr></table>1. <span class=\"_ _e\"> </span>A<span class=\"_ _0\"></span>t 31 March 2025, 41,730 shar<span class=\"_ _0\"></span>es at a cost of \u00a3148,000 had be<span class=\"_ _0\"></span>en bought back but no<span class=\"_ _0\"></span>t paid in cash until April 2025. T<span class=\"_ _3\"></span>otal cash paid for tr<span class=\"_ _0\"></span>easury shar<span class=\"_ _0\"></span>es during the year is \u00a315,841,000 (2024: \u00a3967,000).<span class=\"_ _2d2\"> </span>2. <span class=\"_ _e\"> </span><span class=\"ff2\">During the year<span class=\"_ _3\"></span>, the FY22 PSP Grant v<span class=\"_ _0\"></span>ested and 891,739 share<span class=\"_ _0\"></span>s that were held in tr<span class=\"_ _0\"></span>easury at a cost o<span class=\"_ _0\"></span>f \u00a34,133,000 were utilised t<span class=\"_ _0\"></span>o </span>service the ex<span class=\"_ _0\"></span>ercised options.<span class=\"_ _2d2\"> </span>3. <span class=\"_ _e\"> </span>During the year<span class=\"_ _3\"></span>, the Company sold 500,000 tre<span class=\"_ _0\"></span>asury shares with a cos<span class=\"_ _0\"></span>t of \u00a32,543,000 for \u00a31,993,000.<span class=\"_ _2d2\"> </span>Shar<span class=\"_ _0\"></span>e-based payment reserv<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>The shar<span class=\"_ _0\"></span>e-based paymen<span class=\"_ _0\"></span>t res<span class=\"_ _0\"></span>erve is used to r<span class=\"_ _0\"></span>ecognise the c<span class=\"_ _0\"></span>umulative fair valu<span class=\"_ _0\"></span>e of equity-set<span class=\"_ _0\"></span>tled share-b<span class=\"_ _0\"></span>ased payment tr<span class=\"_ _0\"></span>ansactions until such time as the r<span class=\"_ _3\"></span>elated equity instrument<span class=\"_ _0\"></span>s are ex<span class=\"_ _0\"></span>ercised, f<span class=\"_ _3\"></span>orfeited, or laps<span class=\"_ _0\"></span>e. When veste<span class=\"_ _0\"></span>d share options ar<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>ercised, the c<span class=\"_ _0\"></span>umulative amount pr<span class=\"_ _3\"></span>eviously r<span class=\"_ _0\"></span>ecognised in the shar<span class=\"_ _0\"></span>e-based paym<span class=\"_ _0\"></span>ent res<span class=\"_ _0\"></span>erve in re<span class=\"_ _0\"></span>spect of those options is transf<span class=\"_ _3\"></span>erred to r<span class=\"_ _3\"></span>etained earnings.<span class=\"_ _2d2\"> </span>The shar<span class=\"_ _0\"></span>e-based paymen<span class=\"_ _0\"></span>t res<span class=\"_ _0\"></span>erve repr<span class=\"_ _3\"></span>esents the cumulativ<span class=\"_ _0\"></span>e cost of th<span class=\"_ _0\"></span>e Group\u2019s sh<span class=\"_ _0\"></span>are-based r<span class=\"_ _3\"></span>emuneration schem<span class=\"_ _0\"></span>es and associated de<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed tax tog<span class=\"_ _0\"></span>ether with the cumulativ<span class=\"_ _0\"></span>e cost of the r<span class=\"_ _0\"></span>emuneration f<span class=\"_ _3\"></span>or post-combination services arisin<span class=\"_ _0\"></span>g from acquisitions (s<span class=\"_ _0\"></span>ee note 8 f<span class=\"_ _0\"></span>or shar<span class=\"_ _0\"></span>e-based payments<span class=\"_ _0\"></span>). The cumulativ<span class=\"_ _0\"></span>e cost is analysed belo<span class=\"_ _0\"></span>w.<span class=\"_ _2d2\"> </span><table class=\"s w206 h208\" id=\"_01fd893e-94cc-404f-b909-84a6e0d853a7\"><tr><td></td><td></td><td></td><td class=\"c n x43b y2c63 we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x43c y2c64 we1 h1bc\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m1 x888 h26 y2c65 ff3 fs1 fc0 sc0 ls0 ws0\">Remuneration </td><td></td><td></td><td></td><td class=\"t m1 x889 h2 y2c66 ff2 fs1 fc2 sc0 ls0 ws0\">Remuner<span class=\"_ _0\"></span>ation </td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m1 x88a h26 y2c67 ff3 fs1 fc0 sc0 ls0 ws0\">for post-<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td class=\"t m1 x2ec h2 y2c68 ff2 fs1 fc2 sc0 ls0 ws0\">for po<span class=\"_ _0\"></span>st-<span class=\"_ _2d2\"> </span></td><td></td></tr><tr><td></td><td class=\"t m1 x88b h26 y2c69 ff3 fs1 fc0 sc0 ls0 ws0\">Perf<span class=\"_ _0\"></span>ormance </td><td class=\"t m1 x88c h26 y2c6a ff3 fs1 fc0 sc0 ls0 ws0\">Share Incentiv<span class=\"_ _0\"></span>e </td><td class=\"t m1 x88d h26 y2c6b ff3 fs1 fc0 sc0 ls0 ws0\">combination </td><td></td><td class=\"t m1 x88e h2 y2c6c ff2 fs1 fc2 sc0 ls0 ws0\">Perf<span class=\"_ _0\"></span>ormance </td><td class=\"t m1 x601 h2 y2c6d ff2 fs1 fc2 sc0 ls0 ws0\">Shar<span class=\"_ _0\"></span>e Incentive </td><td class=\"t m1 x7b2 h2 y2c6e ff2 fs1 fc2 sc0 ls0 ws0\">combination </td><td></td></tr><tr><td></td><td class=\"t m1 x88f h26 y2c6f ff3 fs1 fc0 sc0 ls0 ws0\">Share Plan </td><td class=\"t m1 x890 h26 y2c70 ff3 fs1 fc0 sc0 ls0 ws0\">Plan </td><td class=\"t m1 x88a h26 y2c71 ff3 fs1 fc0 sc0 ls0 ws0\">services </td><td class=\"t m1 x440 h26 y2c71 ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x63a h2 y2c72 ff2 fs1 fc2 sc0 ls0 ws0\">Shar<span class=\"_ _0\"></span>e Plan </td><td class=\"t m1 x891 h2 y2c73 ff2 fs1 fc2 sc0 ls0 ws0\">Plan </td><td class=\"t m1 x4dd h2 y2c74 ff2 fs1 fc2 sc0 ls0 ws0\">services </td><td class=\"t m1 x24d h2 y2c74 ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m1 x444 h26 y2c75 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x445 h26 y2c76 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x43f h26 y2c77 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x440 h26 y2c77 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fd h2 y2c78 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fe h2 y2c79 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24c h2 y2c7a ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2c7a ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2c7b ff3 fs7 fc0 sc0 ls0 ws0\">Cost<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2c7c w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x892 y2c7d w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,957<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x893 y2c7d w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">736<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ed y2c7d w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">10,744<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x894 y2c7d w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">14,437<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x895 y2c7c w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,139<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x896 y2c7c w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">399<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x897 y2c7c w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">9,514<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x898 y2c7c w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">11,052<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2c7e w17a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x899 y2c7f w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,918<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x89a y2c7f w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">351<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x89b y2c7f we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,432<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x89c y2c7f we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,701<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x89d y2c7e w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,818<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x89e y2c7e w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">337<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x89f y2c7e w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">11,520<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a0 y2c7e w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">13,675<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2c80 w207 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>rans<span class=\"_ _0\"></span>fer on ex<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>cise of shar<span class=\"_ _0\"></span>e options<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a1 y2c81 w71 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(1,222)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a2 y2c81 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a3 y2c81 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a4 y2c81 w7f h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(1,222)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3a9 y2c80 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a5 y2c80 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a6 y2c80 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a7 y2c80 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2c82 w208 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Shar<span class=\"_ _0\"></span>es issued on v<span class=\"_ _0\"></span>esting of the P<span class=\"_ _0\"></span>erf<span class=\"_ _0\"></span>ormance Shar<span class=\"_ _0\"></span>e Plan<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a8 y2c83 w1b2 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(105)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a9 y2c83 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8aa y2c83 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ab y2c83 w6f h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(105)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ac y2c82 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ad y2c82 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ae y2c82 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8af y2c82 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2bdf w209 h209\"><div class=\"t m1 x24f ha y2c84 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>rans<span class=\"_ _0\"></span>fer on v<span class=\"_ _0\"></span>esting of initial consider<span class=\"_ _0\"></span>ation shar<span class=\"_ _0\"></span>es for<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">Infras<span class=\"_ _0\"></span>tructur<span class=\"_ _0\"></span>e Capital acquisition<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64b y2984 w95 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b0 y2984 w95 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b1 y2984 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(8,103)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b2 y2984 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(8,103)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b3 y2bdf w45 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x650 y2bdf w45 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b4 y2984 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(10,290)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b5 y2984 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(10,290)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a8 wde h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b6 y29a8 w60 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,548<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b7 y29a8 w60 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,087<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b8 y29a8 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">6,073<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b9 y29a8 w47 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">10,708<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ba y29a7 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,957<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8bb y29a7 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">736<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8bc y29a7 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">10,744<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48a y29a7 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">14,437<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h9 y2c85 ff3 fs7 fc0 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>erred tax<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y29b5 w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x473 y29b4 w69 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">191<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48c y29b4 w95 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48d y29b4 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8bd y29b4 w52 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">191<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8be y29b5 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">66<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8bf y29b5 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c0 y29b5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c1 y29b5 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">66<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298b w17a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c2 y298a w67 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c3 y298a w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c4 y298a w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c5 y298a w4a h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c6 y298b w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">125<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c7 y298b w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c8 y298b w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x269 y298b w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">125<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b7 wde h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c9 y29b7 w44 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">251<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ca y29b7 w95 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8cb y29b7 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8cc y29b7 w44 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">251<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8cd y29b6 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">191<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ce y29b6 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8cf y29b6 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d0 y29b6 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">191<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 w20a h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">Net value at end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d1 y2897 w60 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,799<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d2 y2897 w60 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,087<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f9 y2897 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">6,073<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d3 y2897 w48 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">10,959<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d4 y2898 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,148<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d5 y2898 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">736<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3cb y2898 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">10,744<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3cc y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">14,628<span class=\"_ _2d2\"> </span></div></td></tr></table><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs435\">Gr<span class=\"_ _0\"></span>oup reorg<span class=\"_ _0\"></span>anisation reserve<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs436\">The Gr<span class=\"_ _0\"></span>oup r<span class=\"_ _0\"></span>eorg<span class=\"_ _0\"></span>anisation res<span class=\"_ _0\"></span>erve consists of th<span class=\"_ _0\"></span>e Ordinary Sh<span class=\"_ _0\"></span>are capital o<span class=\"_ _0\"></span>f For<span class=\"_ _0\"></span>esight G<span class=\"_ _0\"></span>roup CI </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs437\">Limited. As th<span class=\"_ _0\"></span>ere is no in<span class=\"_ _0\"></span>vestment in F<span class=\"_ _0\"></span>ore<span class=\"_ _0\"></span>sight Gr<span class=\"_ _0\"></span>oup CI Limited held in the book<span class=\"_ _0\"></span>s of any holding </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs438\">companies (F<span class=\"_ _0\"></span>ore<span class=\"_ _0\"></span>sight Gr<span class=\"_ _0\"></span>oup Holdings Limite<span class=\"_ _0\"></span>d) this balance is lef<span class=\"_ _0\"></span>t as a Gro<span class=\"_ _0\"></span>up reserv<span class=\"_ _0\"></span>e.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs439\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change r<span class=\"_ _0\"></span>eserve<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs43a\">The f<span class=\"_ _0\"></span>oreign e<span class=\"_ _0\"></span>xchange r<span class=\"_ _3\"></span>eserve includes all ex<span class=\"_ _0\"></span>change diff<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ences fr<span class=\"_ _0\"></span>om translating Gr<span class=\"_ _3\"></span>oup entities </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs43b\">that ha<span class=\"_ _0\"></span>ve a functional curr<span class=\"_ _0\"></span>ency diff<span class=\"_ _0\"></span>eren<span class=\"_ _0\"></span>t from the pr<span class=\"_ _0\"></span>esenta<span class=\"_ _0\"></span>tional currenc<span class=\"_ _0\"></span>y of the Gr<span class=\"_ _0\"></span>oup.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs43c\">Retained earning<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs43d\">Includes all curr<span class=\"_ _3\"></span>ent and prior period re<span class=\"_ _0\"></span>tained pro<span class=\"_ _0\"></span>fits and losses r<span class=\"_ _0\"></span>educed b<span class=\"_ _0\"></span>y any dividends paid.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-515": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>Or<span class=\"_ _0\"></span>dinary Shar<span class=\"_ _0\"></span>es are classified as equity<span class=\"_ _0\"></span>. Increm<span class=\"_ _0\"></span>ental costs dir<span class=\"_ _0\"></span>ectly at<span class=\"_ _0\"></span>tributable to the issue o<span class=\"_ _0\"></span>f new shar<span class=\"_ _0\"></span>es ar<span class=\"_ _0\"></span>e shown in shar<span class=\"_ _0\"></span>e premium as a dedu<span class=\"_ _0\"></span>ction from the pr<span class=\"_ _3\"></span>oceeds<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Or<span class=\"_ _0\"></span>dinary Shar<span class=\"_ _0\"></span>es issued by the G<span class=\"_ _0\"></span>roup ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>ecognised at the pr<span class=\"_ _0\"></span>oceeds abo<span class=\"_ _0\"></span>ve the nominal value being cr<span class=\"_ _3\"></span>edited to the shar<span class=\"_ _0\"></span>e pr<span class=\"_ _0\"></span>emium account (net o<span class=\"_ _0\"></span>f the dir<span class=\"_ _0\"></span>ect costs of iss<span class=\"_ _0\"></span>ue). Any<span class=\"_ gs8\"> </span>ex<span class=\"_ _0\"></span>cess incurr<span class=\"_ _3\"></span>ed from sale o<span class=\"_ _0\"></span>f treas<span class=\"_ _0\"></span>ury shares is debit<span class=\"_ _0\"></span>ed or credit<span class=\"_ _0\"></span>ed to the shar<span class=\"_ _0\"></span>e pr<span class=\"_ _0\"></span>emium account.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "Shar<span class=\"_ _0\"></span>es held in escrow r<span class=\"_ _0\"></span>eserve<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup can issue shar<span class=\"_ _3\"></span>es to employee<span class=\"_ _0\"></span>s that are s<span class=\"_ _0\"></span>ubject to f<span class=\"_ _0\"></span>orfeitur<span class=\"_ _3\"></span>e if the employee ceases t<span class=\"_ _0\"></span>o be employed b<span class=\"_ _0\"></span>y the Gro<span class=\"_ _0\"></span>up for a specified time period. S<span class=\"_ _0\"></span>uch shares ar<span class=\"_ _3\"></span>e r<span class=\"_ _0\"></span>ecognised at co<span class=\"_ _0\"></span>st and are pr<span class=\"_ _3\"></span>esented in the sta<span class=\"_ _0\"></span>tement of finan<span class=\"_ _0\"></span>cial position as a deduction fr<span class=\"_ _0\"></span>om equity.<span class=\"_ _2d2\"> </span>The shar<span class=\"_ _0\"></span>es held in escr<span class=\"_ _0\"></span>ow r<span class=\"_ _0\"></span>eserve arise<span class=\"_ _0\"></span>s from the acquisition o<span class=\"_ _0\"></span>f Infrastr<span class=\"_ _0\"></span>uctur<span class=\"_ _0\"></span>e Capital and accoun<span class=\"_ _0\"></span>ting tre<span class=\"_ _0\"></span>atment of the initial shar<span class=\"_ _3\"></span>e consideration under IFR<span class=\"_ _0\"></span>S 3. If a seller forf<span class=\"_ _0\"></span>eited their shar<span class=\"_ _0\"></span>es, under the terms o<span class=\"_ _0\"></span>f share and pur<span class=\"_ _3\"></span>chase agr<span class=\"_ _0\"></span>eement, these shar<span class=\"_ _0\"></span>es would be pr<span class=\"_ _0\"></span>oportionally allocated to the o<span class=\"_ _0\"></span>ther sellers. As th<span class=\"_ _0\"></span>e good leaver seller<span class=\"_ _0\"></span>s cannot f<span class=\"_ _0\"></span>orf<span class=\"_ _0\"></span>eit their shar<span class=\"_ _0\"></span>es, any other f<span class=\"_ _3\"></span>orfeited sh<span class=\"_ _0\"></span>ares w<span class=\"_ _0\"></span>ould be allocated to th<span class=\"_ _0\"></span>e good leaver<span class=\"_ _0\"></span>s and not r<span class=\"_ _0\"></span>eturned to<span class=\"_ gs8\"> </span>the Compan<span class=\"_ _0\"></span>y.<span class=\"_ _2d2\"> </span>On 30 September 2024, 50% o<span class=\"_ _0\"></span>f the r<span class=\"_ _0\"></span>emaining shares w<span class=\"_ _0\"></span>ere no lon<span class=\"_ _0\"></span>ger subject to f<span class=\"_ _0\"></span>orfeit<span class=\"_ _0\"></span>ure. Consequen<span class=\"_ _0\"></span>tly, a tr<span class=\"_ _0\"></span>ansfer o<span class=\"_ _0\"></span>f \u00a38,103,000 (2024: \u00a310,290,000) was made betwe<span class=\"_ _0\"></span>en the shares held<span class=\"_ gs8\"> </span>in escr<span class=\"_ _0\"></span>ow r<span class=\"_ _0\"></span>eserve and the sh<span class=\"_ _0\"></span>are-based pa<span class=\"_ _0\"></span>yment r<span class=\"_ _0\"></span>eserve.<span class=\"_ _2d2\"> </span> Own shar<span class=\"_ _0\"></span>e reserve<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup opera<span class=\"_ _0\"></span>tes a trust f<span class=\"_ _0\"></span>or the purpose o<span class=\"_ _0\"></span>f satisfying certain shar<span class=\"_ _0\"></span>e awar<span class=\"_ _3\"></span>ds to employe<span class=\"_ _0\"></span>es. Own share<span class=\"_ _0\"></span>s held are equity shar<span class=\"_ _3\"></span>es of the Compan<span class=\"_ _0\"></span>y acquired an<span class=\"_ _0\"></span>d held by this trust. Su<span class=\"_ _0\"></span>ch shares ar<span class=\"_ _3\"></span>e recognis<span class=\"_ _0\"></span>ed at cost and ar<span class=\"_ _0\"></span>e pr<span class=\"_ _0\"></span>esented in the st<span class=\"_ _0\"></span>atement o<span class=\"_ _0\"></span>f financial position as a deduc<span class=\"_ _0\"></span>tion from equity. No g<span class=\"_ _0\"></span>ain or loss is r<span class=\"_ _0\"></span>ecognised on the pur<span class=\"_ _0\"></span>chase, sale, issue or canc<span class=\"_ _0\"></span>ellation of the Compan<span class=\"_ _0\"></span>y\u2019s own shar<span class=\"_ _0\"></span>es.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup opera<span class=\"_ _0\"></span>tes a Shar<span class=\"_ _0\"></span>e Incentive P<span class=\"_ _0\"></span>lan as per note 8. The G<span class=\"_ _0\"></span>roup oper<span class=\"_ _0\"></span>ates a trus<span class=\"_ _0\"></span>t which holds shar<span class=\"_ _0\"></span>es that ha<span class=\"_ _0\"></span>ve not y<span class=\"_ _0\"></span>et vest<span class=\"_ _0\"></span>ed unconditionally to employ<span class=\"_ _0\"></span>ees of the Gr<span class=\"_ _3\"></span>oup. A<span class=\"_ _0\"></span>t 31 Mar<span class=\"_ _0\"></span>ch 2025, the total number o<span class=\"_ _0\"></span>f share<span class=\"_ _0\"></span>s held in trust was 724,751 (2024: 513,862), including 385,895 (2024: 291,092) o<span class=\"_ _0\"></span>f matching shar<span class=\"_ _0\"></span>es at a cos<span class=\"_ _0\"></span>t of \u00a31,844,000 (2024: \u00a31,195,000), an incr<span class=\"_ _0\"></span>ease of \u00a3649,000 on the prior y<span class=\"_ _0\"></span>ear<span class=\"_ _3\"></span>.<span class=\"_ _2d2\"> </span>T<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>easury share r<span class=\"_ _0\"></span>eserve<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>T<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>easury shar<span class=\"_ _0\"></span>es held ar<span class=\"_ _0\"></span>e equity share<span class=\"_ _0\"></span>s of the Company a<span class=\"_ _0\"></span>cquired and h<span class=\"_ _0\"></span>eld by the Company<span class=\"_ _0\"></span>. Such shar<span class=\"_ _0\"></span>es are r<span class=\"_ _3\"></span>ecognised at cos<span class=\"_ _0\"></span>t and are pr<span class=\"_ _0\"></span>esent<span class=\"_ _0\"></span>ed in the statement of financial po<span class=\"_ _0\"></span>sition as a deduction fr<span class=\"_ _0\"></span>om equity. No gain or loss is r<span class=\"_ _0\"></span>ecognised on th<span class=\"_ _0\"></span>e pur<span class=\"_ _0\"></span>chase, sale, issue or cancella<span class=\"_ _0\"></span>tion of the Company\u2019s o<span class=\"_ _0\"></span>wn share<span class=\"_ _0\"></span>s.<span class=\"_ _2d2\"> </span>The Compan<span class=\"_ _0\"></span>y announced a shar<span class=\"_ _0\"></span>e buy back pr<span class=\"_ _0\"></span>ogramme on 27 O<span class=\"_ _0\"></span>ctober 2023 to buy ba<span class=\"_ _0\"></span>ck Or<span class=\"_ _0\"></span>dinary Shar<span class=\"_ _0\"></span>es in the capital of the C<span class=\"_ _0\"></span>ompany. The bou<span class=\"_ _0\"></span>ght back shar<span class=\"_ _0\"></span>es ar<span class=\"_ _0\"></span>e held in treas<span class=\"_ _0\"></span>ury and<span class=\"_ gs8\"> </span>hav<span class=\"_ _0\"></span>e no voting righ<span class=\"_ _0\"></span>ts or entitlement to dividen<span class=\"_ _0\"></span>ds. The mov<span class=\"_ _0\"></span>ement in tr<span class=\"_ _0\"></span>easury shar<span class=\"_ _0\"></span>es during the period ar<span class=\"_ _0\"></span>e shown below:<span class=\"_ _2d2\"> </span><table class=\"s w203 h207\" id=\"_1ff12aee-81d7-4e3c-89f9-8bd9fb03327b\"><tr><td></td><td class=\"t m1 x553 h26 y2c53 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td></td><td class=\"t m1 x2af h2 y2c54 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td><td></td></tr><tr><td></td><td class=\"t m1 x86f h26 y2c55 ff3 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x870 h26 y2c56 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b1 h2 y2c57 ff2 fs1 fc2 sc0 ls0 ws0\">2024<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b0 h2 y2c58 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x871 h26 y2c59 ff3 fs1 fc0 sc0 ls0 ws0\"> Number of<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x872 h26 y2c5a ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x873 h2 y2c5b ff2 fs1 fc2 sc0 ls0 ws0\"> Number of<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2c5c ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x874 h26 y2c5d ff3 fs1 fc0 sc0 ls0 ws0\">shares<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x872 h26 y2c5e ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x875 h2 y2c5f ff2 fs1 fc2 sc0 ls0 ws0\">shar<span class=\"_ _0\"></span>es<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2c60 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2c61 wdb h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x876 y2c62 w39 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">236,492<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x877 y2c62 w52 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">967<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x878 y2c61 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x879 y2c61 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2a52 w204 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Pur<span class=\"_ _0\"></span>chase of o<span class=\"_ _0\"></span>wn shares</div><div class=\"t m1 x87a h27 y2996 ff2 fsf fc2 sc0 ls0 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x87b y2a51 w125 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,720,423<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x87c y2a51 w48 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">15,989<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x87d y2a52 w3a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">236,492<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x87e y2a52 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">967<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y298b w205 h1c7\"><div class=\"t m1 x24f ha y2951 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>rans<span class=\"_ _0\"></span>fer o<span class=\"_ _0\"></span>f treas<span class=\"_ _0\"></span>ury shares on<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">ex<span class=\"_ _0\"></span>ercise o<span class=\"_ _0\"></span>f share options</div><div class=\"t m1 x87f h27 y2996 ff2 fsf fc2 sc0 ls0 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x880 y298a w41 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(891,739)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x881 y298a w3c h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(4,133)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x882 y298b w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x883 y298b w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2896 w200 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Sale of tr<span class=\"_ _3\"></span>easury share<span class=\"_ _0\"></span>s</div><div class=\"t m1 x855 h27 y2a11 ff2 fsf fc2 sc0 ls0 ws0\">3<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x880 y2895 w41 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(500,000)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x881 y2895 w3c h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(2,543)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x882 y2896 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x883 y2896 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 wde h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x884 y2897 w125 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,565,176<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x885 y2897 w48 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">10,280<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x886 y2898 w3a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">236,492<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x887 y2898 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">967<span class=\"_ _2d2\"> </span></div></td></tr></table>1. <span class=\"_ _e\"> </span>A<span class=\"_ _0\"></span>t 31 March 2025, 41,730 shar<span class=\"_ _0\"></span>es at a cost of \u00a3148,000 had be<span class=\"_ _0\"></span>en bought back but no<span class=\"_ _0\"></span>t paid in cash until April 2025. T<span class=\"_ _3\"></span>otal cash paid for tr<span class=\"_ _0\"></span>easury shar<span class=\"_ _0\"></span>es during the year is \u00a315,841,000 (2024: \u00a3967,000).<span class=\"_ _2d2\"> </span>2. <span class=\"_ _e\"> </span><span class=\"ff2\">During the year<span class=\"_ _3\"></span>, the FY22 PSP Grant v<span class=\"_ _0\"></span>ested and 891,739 share<span class=\"_ _0\"></span>s that were held in tr<span class=\"_ _0\"></span>easury at a cost o<span class=\"_ _0\"></span>f \u00a34,133,000 were utilised t<span class=\"_ _0\"></span>o </span>service the ex<span class=\"_ _0\"></span>ercised options.<span class=\"_ _2d2\"> </span>3. <span class=\"_ _e\"> </span>During the year<span class=\"_ _3\"></span>, the Company sold 500,000 tre<span class=\"_ _0\"></span>asury shares with a cos<span class=\"_ _0\"></span>t of \u00a32,543,000 for \u00a31,993,000.<span class=\"_ _2d2\"> </span>Shar<span class=\"_ _0\"></span>e-based payment reserv<span class=\"_ _0\"></span>e<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>The shar<span class=\"_ _0\"></span>e-based paymen<span class=\"_ _0\"></span>t res<span class=\"_ _0\"></span>erve is used to r<span class=\"_ _0\"></span>ecognise the c<span class=\"_ _0\"></span>umulative fair valu<span class=\"_ _0\"></span>e of equity-set<span class=\"_ _0\"></span>tled share-b<span class=\"_ _0\"></span>ased payment tr<span class=\"_ _0\"></span>ansactions until such time as the r<span class=\"_ _3\"></span>elated equity instrument<span class=\"_ _0\"></span>s are ex<span class=\"_ _0\"></span>ercised, f<span class=\"_ _3\"></span>orfeited, or laps<span class=\"_ _0\"></span>e. When veste<span class=\"_ _0\"></span>d share options ar<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>ercised, the c<span class=\"_ _0\"></span>umulative amount pr<span class=\"_ _3\"></span>eviously r<span class=\"_ _0\"></span>ecognised in the shar<span class=\"_ _0\"></span>e-based paym<span class=\"_ _0\"></span>ent res<span class=\"_ _0\"></span>erve in re<span class=\"_ _0\"></span>spect of those options is transf<span class=\"_ _3\"></span>erred to r<span class=\"_ _3\"></span>etained earnings.<span class=\"_ _2d2\"> </span>The shar<span class=\"_ _0\"></span>e-based paymen<span class=\"_ _0\"></span>t res<span class=\"_ _0\"></span>erve repr<span class=\"_ _3\"></span>esents the cumulativ<span class=\"_ _0\"></span>e cost of th<span class=\"_ _0\"></span>e Group\u2019s sh<span class=\"_ _0\"></span>are-based r<span class=\"_ _3\"></span>emuneration schem<span class=\"_ _0\"></span>es and associated de<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed tax tog<span class=\"_ _0\"></span>ether with the cumulativ<span class=\"_ _0\"></span>e cost of the r<span class=\"_ _0\"></span>emuneration f<span class=\"_ _3\"></span>or post-combination services arisin<span class=\"_ _0\"></span>g from acquisitions (s<span class=\"_ _0\"></span>ee note 8 f<span class=\"_ _0\"></span>or shar<span class=\"_ _0\"></span>e-based payments<span class=\"_ _0\"></span>). The cumulativ<span class=\"_ _0\"></span>e cost is analysed belo<span class=\"_ _0\"></span>w.<span class=\"_ _2d2\"> </span><table class=\"s w206 h208\" id=\"_01fd893e-94cc-404f-b909-84a6e0d853a7\"><tr><td></td><td></td><td></td><td class=\"c n x43b y2c63 we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x43c y2c64 we1 h1bc\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m1 x888 h26 y2c65 ff3 fs1 fc0 sc0 ls0 ws0\">Remuneration </td><td></td><td></td><td></td><td class=\"t m1 x889 h2 y2c66 ff2 fs1 fc2 sc0 ls0 ws0\">Remuner<span class=\"_ _0\"></span>ation </td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m1 x88a h26 y2c67 ff3 fs1 fc0 sc0 ls0 ws0\">for post-<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td class=\"t m1 x2ec h2 y2c68 ff2 fs1 fc2 sc0 ls0 ws0\">for po<span class=\"_ _0\"></span>st-<span class=\"_ _2d2\"> </span></td><td></td></tr><tr><td></td><td class=\"t m1 x88b h26 y2c69 ff3 fs1 fc0 sc0 ls0 ws0\">Perf<span class=\"_ _0\"></span>ormance </td><td class=\"t m1 x88c h26 y2c6a ff3 fs1 fc0 sc0 ls0 ws0\">Share Incentiv<span class=\"_ _0\"></span>e </td><td class=\"t m1 x88d h26 y2c6b ff3 fs1 fc0 sc0 ls0 ws0\">combination </td><td></td><td class=\"t m1 x88e h2 y2c6c ff2 fs1 fc2 sc0 ls0 ws0\">Perf<span class=\"_ _0\"></span>ormance </td><td class=\"t m1 x601 h2 y2c6d ff2 fs1 fc2 sc0 ls0 ws0\">Shar<span class=\"_ _0\"></span>e Incentive </td><td class=\"t m1 x7b2 h2 y2c6e ff2 fs1 fc2 sc0 ls0 ws0\">combination </td><td></td></tr><tr><td></td><td class=\"t m1 x88f h26 y2c6f ff3 fs1 fc0 sc0 ls0 ws0\">Share Plan </td><td class=\"t m1 x890 h26 y2c70 ff3 fs1 fc0 sc0 ls0 ws0\">Plan </td><td class=\"t m1 x88a h26 y2c71 ff3 fs1 fc0 sc0 ls0 ws0\">services </td><td class=\"t m1 x440 h26 y2c71 ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x63a h2 y2c72 ff2 fs1 fc2 sc0 ls0 ws0\">Shar<span class=\"_ _0\"></span>e Plan </td><td class=\"t m1 x891 h2 y2c73 ff2 fs1 fc2 sc0 ls0 ws0\">Plan </td><td class=\"t m1 x4dd h2 y2c74 ff2 fs1 fc2 sc0 ls0 ws0\">services </td><td class=\"t m1 x24d h2 y2c74 ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m1 x444 h26 y2c75 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x445 h26 y2c76 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x43f h26 y2c77 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x440 h26 y2c77 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fd h2 y2c78 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fe h2 y2c79 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24c h2 y2c7a ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2c7a ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2c7b ff3 fs7 fc0 sc0 ls0 ws0\">Cost<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2c7c w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x892 y2c7d w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,957<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x893 y2c7d w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">736<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ed y2c7d w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">10,744<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x894 y2c7d w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">14,437<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x895 y2c7c w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,139<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x896 y2c7c w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">399<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x897 y2c7c w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">9,514<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x898 y2c7c w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">11,052<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2c7e w17a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x899 y2c7f w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,918<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x89a y2c7f w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">351<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x89b y2c7f we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,432<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x89c y2c7f we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,701<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x89d y2c7e w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,818<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x89e y2c7e w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">337<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x89f y2c7e w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">11,520<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a0 y2c7e w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">13,675<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2c80 w207 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>rans<span class=\"_ _0\"></span>fer on ex<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>cise of shar<span class=\"_ _0\"></span>e options<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a1 y2c81 w71 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(1,222)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a2 y2c81 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a3 y2c81 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a4 y2c81 w7f h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(1,222)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3a9 y2c80 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a5 y2c80 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a6 y2c80 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a7 y2c80 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2c82 w208 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Shar<span class=\"_ _0\"></span>es issued on v<span class=\"_ _0\"></span>esting of the P<span class=\"_ _0\"></span>erf<span class=\"_ _0\"></span>ormance Shar<span class=\"_ _0\"></span>e Plan<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a8 y2c83 w1b2 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(105)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a9 y2c83 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8aa y2c83 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ab y2c83 w6f h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">(105)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ac y2c82 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ad y2c82 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ae y2c82 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8af y2c82 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x250 y2bdf w209 h209\"><div class=\"t m1 x24f ha y2c84 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>rans<span class=\"_ _0\"></span>fer on v<span class=\"_ _0\"></span>esting of initial consider<span class=\"_ _0\"></span>ation shar<span class=\"_ _0\"></span>es for<span class=\"_ _2d2\"> </span></div><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">Infras<span class=\"_ _0\"></span>tructur<span class=\"_ _0\"></span>e Capital acquisition<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64b y2984 w95 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b0 y2984 w95 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b1 y2984 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(8,103)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b2 y2984 w3c h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">(8,103)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b3 y2bdf w45 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x650 y2bdf w45 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b4 y2984 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(10,290)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b5 y2984 w6d h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">(10,290)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a8 wde h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b6 y29a8 w60 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,548<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b7 y29a8 w60 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,087<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b8 y29a8 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">6,073<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b9 y29a8 w47 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">10,708<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ba y29a7 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,957<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8bb y29a7 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">736<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8bc y29a7 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">10,744<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48a y29a7 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">14,437<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h9 y2c85 ff3 fs7 fc0 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>erred tax<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y29b5 w179 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t beginning o<span class=\"_ _0\"></span>f period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x473 y29b4 w69 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">191<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48c y29b4 w95 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48d y29b4 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8bd y29b4 w52 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">191<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8be y29b5 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">66<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8bf y29b5 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c0 y29b5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c1 y29b5 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">66<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298b w17a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c2 y298a w67 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c3 y298a w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c4 y298a w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c5 y298a w4a h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c6 y298b w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">125<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c7 y298b w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c8 y298b w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x269 y298b w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">125<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b7 wde h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>t end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c9 y29b7 w44 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">251<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ca y29b7 w95 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8cb y29b7 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8cc y29b7 w44 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">251<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8cd y29b6 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">191<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ce y29b6 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8cf y29b6 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d0 y29b6 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">191<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2897 w20a h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">Net value at end of period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d1 y2897 w60 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,799<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d2 y2897 w60 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,087<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f9 y2897 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">6,073<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d3 y2897 w48 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">10,959<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d4 y2898 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,148<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d5 y2898 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">736<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3cb y2898 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">10,744<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3cc y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">14,628<span class=\"_ _2d2\"> </span></div></td></tr></table>Gr<span class=\"_ _0\"></span>oup reorg<span class=\"_ _0\"></span>anisation reserve<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup r<span class=\"_ _0\"></span>eorg<span class=\"_ _0\"></span>anisation res<span class=\"_ _0\"></span>erve consists of th<span class=\"_ _0\"></span>e Ordinary Sh<span class=\"_ _0\"></span>are capital o<span class=\"_ _0\"></span>f For<span class=\"_ _0\"></span>esight G<span class=\"_ _0\"></span>roup CI Limited. As th<span class=\"_ _0\"></span>ere is no in<span class=\"_ _0\"></span>vestment in F<span class=\"_ _0\"></span>ore<span class=\"_ _0\"></span>sight Gr<span class=\"_ _0\"></span>oup CI Limited held in the book<span class=\"_ _0\"></span>s of any holding companies (F<span class=\"_ _0\"></span>ore<span class=\"_ _0\"></span>sight Gr<span class=\"_ _0\"></span>oup Holdings Limite<span class=\"_ _0\"></span>d) this balance is lef<span class=\"_ _0\"></span>t as a Gro<span class=\"_ _0\"></span>up reserv<span class=\"_ _0\"></span>e.<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change r<span class=\"_ _0\"></span>eserve<span class=\"_ _2d2\"> </span>The f<span class=\"_ _0\"></span>oreign e<span class=\"_ _0\"></span>xchange r<span class=\"_ _3\"></span>eserve includes all ex<span class=\"_ _0\"></span>change diff<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ences fr<span class=\"_ _0\"></span>om translating Gr<span class=\"_ _3\"></span>oup entities that ha<span class=\"_ _0\"></span>ve a functional curr<span class=\"_ _0\"></span>ency diff<span class=\"_ _0\"></span>eren<span class=\"_ _0\"></span>t from the pr<span class=\"_ _0\"></span>esenta<span class=\"_ _0\"></span>tional currenc<span class=\"_ _0\"></span>y of the Gr<span class=\"_ _0\"></span>oup.<span class=\"_ _2d2\"> </span>Retained earning<span class=\"_ _0\"></span>s<span class=\"_ _2d2\"> </span>Includes all curr<span class=\"_ _3\"></span>ent and prior period re<span class=\"_ _0\"></span>tained pro<span class=\"_ _0\"></span>fits and losses r<span class=\"_ _0\"></span>educed b<span class=\"_ _0\"></span>y any dividends paid.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-531": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup opera<span class=\"_ _0\"></span>tes a trust f<span class=\"_ _0\"></span>or the purpose o<span class=\"_ _0\"></span>f satisfying certain shar<span class=\"_ _0\"></span>e awar<span class=\"_ _3\"></span>ds to employe<span class=\"_ _0\"></span>es. Own share<span class=\"_ _0\"></span>s held are equity shar<span class=\"_ _3\"></span>es of the Compan<span class=\"_ _0\"></span>y acquired an<span class=\"_ _0\"></span>d held by this trust. Su<span class=\"_ _0\"></span>ch shares ar<span class=\"_ _3\"></span>e recognis<span class=\"_ _0\"></span>ed at cost and ar<span class=\"_ _0\"></span>e pr<span class=\"_ _0\"></span>esented in the st<span class=\"_ _0\"></span>atement o<span class=\"_ _0\"></span>f financial position as a deduc<span class=\"_ _0\"></span>tion from equity. No g<span class=\"_ _0\"></span>ain or loss is r<span class=\"_ _0\"></span>ecognised on the pur<span class=\"_ _0\"></span>chase, sale, issue or canc<span class=\"_ _0\"></span>ellation of the Compan<span class=\"_ _0\"></span>y\u2019s own shar<span class=\"_ _0\"></span>es.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup opera<span class=\"_ _0\"></span>tes a Shar<span class=\"_ _0\"></span>e Incentive P<span class=\"_ _0\"></span>lan as per note 8. The G<span class=\"_ _0\"></span>roup oper<span class=\"_ _0\"></span>ates a trus<span class=\"_ _0\"></span>t which holds shar<span class=\"_ _0\"></span>es that ha<span class=\"_ _0\"></span>ve not y<span class=\"_ _0\"></span>et vest<span class=\"_ _0\"></span>ed unconditionally to employ<span class=\"_ _0\"></span>ees of the Gr<span class=\"_ _3\"></span>oup. A<span class=\"_ _0\"></span>t 31 Mar<span class=\"_ _0\"></span>ch 2025, the total number o<span class=\"_ _0\"></span>f share<span class=\"_ _0\"></span>s held in trust was 724,751 (2024: 513,862), including 385,895 (2024: 291,092) o<span class=\"_ _0\"></span>f matching shar<span class=\"_ _0\"></span>es at a cos<span class=\"_ _0\"></span>t of \u00a31,844,000 (2024: \u00a31,195,000), an incr<span class=\"_ _0\"></span>ease of \u00a3649,000 on the prior y<span class=\"_ _0\"></span>ear<span class=\"_ _3\"></span>.<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>T<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>easury shar<span class=\"_ _0\"></span>es held ar<span class=\"_ _0\"></span>e equity share<span class=\"_ _0\"></span>s of the Company a<span class=\"_ _0\"></span>cquired and h<span class=\"_ _0\"></span>eld by the Company<span class=\"_ _0\"></span>. Such shar<span class=\"_ _0\"></span>es are r<span class=\"_ _3\"></span>ecognised at cos<span class=\"_ _0\"></span>t and are pr<span class=\"_ _0\"></span>esent<span class=\"_ _0\"></span>ed in the statement of financial po<span class=\"_ _0\"></span>sition as a deduction fr<span class=\"_ _0\"></span>om equity. No gain or loss is r<span class=\"_ _0\"></span>ecognised on th<span class=\"_ _0\"></span>e pur<span class=\"_ _0\"></span>chase, sale, issue or cancella<span class=\"_ _0\"></span>tion of the Company\u2019s o<span class=\"_ _0\"></span>wn share<span class=\"_ _0\"></span>s.<span class=\"_ _2d2\"> </span>The Compan<span class=\"_ _0\"></span>y announced a shar<span class=\"_ _0\"></span>e buy back pr<span class=\"_ _0\"></span>ogramme on 27 O<span class=\"_ _0\"></span>ctober 2023 to buy ba<span class=\"_ _0\"></span>ck Or<span class=\"_ _0\"></span>dinary Shar<span class=\"_ _0\"></span>es in the capital of the C<span class=\"_ _0\"></span>ompany. The bou<span class=\"_ _0\"></span>ght back shar<span class=\"_ _0\"></span>es ar<span class=\"_ _0\"></span>e held in treas<span class=\"_ _0\"></span>ury and<span class=\"_ gs8\"> </span>hav<span class=\"_ _0\"></span>e no voting righ<span class=\"_ _0\"></span>ts or entitlement to dividen<span class=\"_ _0\"></span>ds. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "0.155",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-8": {
   "value": "0.155",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-462": {
   "value": "<div class=\"t m1 h13 ff6 fs9 fc2 sc0 ls0 ws0 gs431\">29. Commitments and contingencies<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs432\">Ther<span class=\"_ _0\"></span>e wer<span class=\"_ _0\"></span>e no other capital commitm<span class=\"_ _0\"></span>ents or contingencie<span class=\"_ _0\"></span>s at 31 March 2025 ex<span class=\"_ _0\"></span>cept as </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs433\">disclosed in no<span class=\"_ _0\"></span>te 22 and 23.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-516": {
   "value": "29. Commitments and contingencies<span class=\"_ _2d2\"> </span>Ther<span class=\"_ _0\"></span>e wer<span class=\"_ _0\"></span>e no other capital commitm<span class=\"_ _0\"></span>ents or contingencie<span class=\"_ _0\"></span>s at 31 March 2025 ex<span class=\"_ _0\"></span>cept as disclosed in no<span class=\"_ _0\"></span>te 22 and 23.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "29. Commitments and contingencies<span class=\"_ _2d2\"> </span>Ther<span class=\"_ _0\"></span>e wer<span class=\"_ _0\"></span>e no other capital commitm<span class=\"_ _0\"></span>ents or contingencie<span class=\"_ _0\"></span>s at 31 March 2025 ex<span class=\"_ _0\"></span>cept as disclosed in no<span class=\"_ _0\"></span>te 22 and 23.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "28. Dividends<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Final dividend<span class=\"_ _0\"></span>s are r<span class=\"_ _0\"></span>ecor<span class=\"_ _0\"></span>ded in the financial stat<span class=\"_ _0\"></span>ements in the period in which they ar<span class=\"_ _0\"></span>e appr<span class=\"_ _0\"></span>oved by th<span class=\"_ _0\"></span>e Company\u2019s Shar<span class=\"_ _0\"></span>eholders. Int<span class=\"_ _0\"></span>erim dividends ar<span class=\"_ _0\"></span>e recor<span class=\"_ _3\"></span>ded in the period in which they ar<span class=\"_ _0\"></span>e appr<span class=\"_ _0\"></span>oved and paid.<span class=\"_ _2d2\"> </span>Dividends on Or<span class=\"_ _3\"></span>dinary Share<span class=\"_ _0\"></span>s declared and paid d<span class=\"_ _0\"></span>uring the year:<span class=\"_ _2d2\"> </span><table class=\"s w20b h1db\" id=\"_c020211d-6b8d-4bbd-b0f3-af67873925f3\"><tr><td></td><td class=\"t m1 x27c h26 y2c86 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x27d h2 y2c87 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2c88 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x27f h2 y2c89 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x27e h26 y2c8a ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x27f h2 y2c8b ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y298b w20c h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Final dividend<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d6 y298a w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">17,988<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d7 y298b w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">18,022<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b6 w20d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Interim dividend<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d8 y29b7 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">8,477<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d9 y29b6 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">7,765<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x293 y2897 w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">26,465<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x294 y2898 w62 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">25,787<span class=\"_ _2d2\"> </span></div></td></tr></table><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs41a\">Y<span class=\"_ _3\"></span>ear ended 31 Mar<span class=\"_ _0\"></span>ch 2025</div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs41b\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>A final dividend of <span>15.5</span> pence per shar<span class=\"_ _0\"></span>e in r<span class=\"_ _0\"></span>espect of the ye<span class=\"_ _0\"></span>ar ended 31 March 2024 w<span class=\"_ _0\"></span>as </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs41c\">paid on 4 October 2024 with an e<span class=\"_ _0\"></span>x-dividend date o<span class=\"_ _0\"></span>f 19 September 2024 and a r<span class=\"_ _0\"></span>ecor<span class=\"_ _0\"></span>d date </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs41d\">of 20 Sept<span class=\"_ _0\"></span>ember 2024</div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs41e\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>An interim dividend of 7.4 penc<span class=\"_ _0\"></span>e per share in r<span class=\"_ _3\"></span>espect of the ye<span class=\"_ _0\"></span>ar ended 31 March 2025 </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs41f\">was paid on 31 Janu<span class=\"_ _0\"></span>ary 2025 with an ex-dividend date o<span class=\"_ _0\"></span>f 16 January 2025 and a r<span class=\"_ _3\"></span>ecord </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs420\">date o<span class=\"_ _0\"></span>f 17 January 2025. A<span class=\"_ _3\"></span>t the rec<span class=\"_ _0\"></span>ord da<span class=\"_ _0\"></span>te, the shar<span class=\"_ _0\"></span>es that wer<span class=\"_ _0\"></span>e held in tr<span class=\"_ _0\"></span>easury had no </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs421\">entitlement t<span class=\"_ _0\"></span>o dividends </div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs422\">Y<span class=\"_ _3\"></span>ear ended 31 Mar<span class=\"_ _0\"></span>ch 2024</div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs423\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>A final dividend of <span>15.5</span> pence per shar<span class=\"_ _0\"></span>e in r<span class=\"_ _0\"></span>espect of the ye<span class=\"_ _0\"></span>ar ended 31 March 2023 w<span class=\"_ _0\"></span>as </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs424\">paid on 20 October 2023 with an e<span class=\"_ _0\"></span>x-dividend date o<span class=\"_ _0\"></span>f 28 September 2023 and a r<span class=\"_ _0\"></span>ecor<span class=\"_ _0\"></span>d date </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs425\">of 29 Sept<span class=\"_ _0\"></span>ember 2023</div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs426\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>An interim dividend of 6.7 penc<span class=\"_ _0\"></span>e per share in r<span class=\"_ _3\"></span>espect of the ye<span class=\"_ _0\"></span>ar ended 31 March 2024 </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs427\">was paid on 26 Janu<span class=\"_ _0\"></span>ary 2024 with an ex-dividend date o<span class=\"_ _0\"></span>f 11 January 2024 and a r<span class=\"_ _3\"></span>ecord </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs428\">date o<span class=\"_ _0\"></span>f 12 January 2024. A<span class=\"_ _3\"></span>t the rec<span class=\"_ _0\"></span>ord da<span class=\"_ _0\"></span>te, the shar<span class=\"_ _0\"></span>es that wer<span class=\"_ _0\"></span>e held in tr<span class=\"_ _0\"></span>easury had no </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs429\">entitlement t<span class=\"_ _0\"></span>o dividends </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs42a\">Dividends pr<span class=\"_ _0\"></span>oposed b<span class=\"_ _0\"></span>y the Board o<span class=\"_ _0\"></span>f Dir<span class=\"_ _0\"></span>ectors t<span class=\"_ _0\"></span>o be approv<span class=\"_ _0\"></span>ed by Shar<span class=\"_ _0\"></span>eholders (no<span class=\"_ _0\"></span>t rec<span class=\"_ _0\"></span>ognised </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs42b\">as a liability at 31 Mar<span class=\"_ _0\"></span>ch 2025):<span class=\"_ _2d2\"> </span></div><div class=\"gs42c\"><table class=\"s wf3 h20a\" id=\"_f2664c68-f6bb-4247-931e-632943a0f619\"><tr><td></td><td class=\"t m1 x2af h26 y2c8c ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m1 x2b0 h2 y2c8d ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2c8e ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m1 x2b2 h2 y2c8f ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m1 x2b1 h26 y2c90 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2b2 h2 y2c91 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2898 w20e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Final dividend<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8da y2897 w48 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">19,571<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d7 y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">18,022</div></td></tr></table></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs42d\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>A final dividend of 16.8 pence per shar<span class=\"_ _0\"></span>e in r<span class=\"_ _0\"></span>espect of the ye<span class=\"_ _0\"></span>ar ended 31 March 2025 is </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs42e\">pr<span class=\"_ _0\"></span>oposed but subject t<span class=\"_ _0\"></span>o appro<span class=\"_ _0\"></span>val by Shar<span class=\"_ _0\"></span>eholders at th<span class=\"_ _0\"></span>e Annual General Mee<span class=\"_ _0\"></span>ting and has </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs42f\">not been in<span class=\"_ _0\"></span>cluded as a liability in the financial statem<span class=\"_ _0\"></span>ents</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>Final dividend<span class=\"_ _0\"></span>s are r<span class=\"_ _0\"></span>ecor<span class=\"_ _0\"></span>ded in the financial stat<span class=\"_ _0\"></span>ements in the period in which they ar<span class=\"_ _0\"></span>e appr<span class=\"_ _0\"></span>oved by th<span class=\"_ _0\"></span>e Company\u2019s Shar<span class=\"_ _0\"></span>eholders. Int<span class=\"_ _0\"></span>erim dividends ar<span class=\"_ _0\"></span>e recor<span class=\"_ _3\"></span>ded in the period in which they ar<span class=\"_ _0\"></span>e appr<span class=\"_ _0\"></span>oved and paid.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "<div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs444\">Financial assets<span class=\"_ _2d2\"> </span></div><div class=\"gs445\"><table class=\"s w20f h20b\" id=\"_588174a4-81a0-4486-bae1-17ddd8e01497\"><tr><td></td><td></td><td></td><td class=\"c n x82b y2c92 we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x82c y2c93 we1 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m1 x8db h26 y2c94 ff3 fs1 fc0 sc0 ls0 ws0\">Amortised </td><td></td><td class=\"t m1 x43d h18c y2c95 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal financial </td><td class=\"t m1 x8dc h18c y2c96 ff1 fs1 fc0 sc0 ls0 ws0\">Non\u2011financial </td><td></td><td class=\"t m1 x8dd h2 y2c97 ff2 fs1 fc2 sc0 ls0 ws0\">Amortised </td><td></td><td class=\"t m1 x442 h2f y2c98 ff7 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal financial </td><td class=\"t m1 x51b h2f y2c99 ff7 fs1 fc2 sc0 ls0 ws0\">Non-financial </td><td></td></tr><tr><td></td><td class=\"t m1 x8de h26 y2c9a ff3 fs1 fc0 sc0 ls0 ws0\">cost </td><td class=\"t m1 x8df h26 y2c9a ff3 fs1 fc0 sc0 ls0 ws0\">FVTPL </td><td class=\"t m1 x8e0 h26 y2c9b ff3 fs1 fc0 sc0 ls0 ws0\">instruments </td><td class=\"t m1 x8e1 h26 y2c9c ff3 fs1 fc0 sc0 ls0 ws0\">instruments </td><td class=\"t m1 x43f h26 y2c9c ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x8e2 h2 y2c9d ff2 fs1 fc2 sc0 ls64 wsa0\">cost </td><td class=\"t m1 x2e2 h2 y2c9d ff2 fs1 fc2 sc0 ls0 ws0\">FVTPL </td><td class=\"t m1 x8e3 h2 y2c9e ff2 fs1 fc2 sc0 ls0 ws0\">instruments </td><td class=\"t m1 x4e9 h2 y2c9f ff2 fs1 fc2 sc0 ls0 ws0\">instruments </td><td class=\"t m1 x24d h2 y2c9f ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m1 x75a h26 y2ca0 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x641 h26 y2ca0 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x444 h26 y2ca1 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x445 h26 y2ca2 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x43f h26 y2ca2 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fc h2 y2ca3 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fd h2 y2ca3 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fe h2 y2ca4 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24c h2 y2ca5 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2ca5 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y29e0 w5e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Pr<span class=\"_ _0\"></span>operty, plan<span class=\"_ _0\"></span>t and equipment<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e4 y29a1 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e5 y29a1 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e6 y29a1 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e7 y29a1 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,350<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e8 y29a1 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,350<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e9 y29e0 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ea y29e0 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x26d y29e0 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8eb y29e0 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,330<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ec y29e0 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,330<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y288c w5f h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Righ<span class=\"_ _0\"></span>t-of-use ass<span class=\"_ _0\"></span>ets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ed y288a w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ee y288a w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ef y288a w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f0 y288a w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">16,506<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f1 y288a w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">16,506<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f2 y288c w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f3 y288c w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f4 y288c w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60b y288c w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,768<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60c y288c w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,768<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a3 w61 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Intangible asse<span class=\"_ _0\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f5 y29a4 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f6 y29a4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f7 y29a4 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f8 y29a4 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">53,365<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f9 y29a4 w48 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">53,365<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8fa y29a3 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b3 y29a3 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x650 y29a3 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8fb y29a3 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">61,364<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8fc y29a3 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">61,364<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a5 w63 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inve<span class=\"_ _0\"></span>stments at FVTPL<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8fd y29a6 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8fe y29a6 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ff y29a6 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x900 y29a6 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x901 y29a6 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x902 y29a5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x903 y29a5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x904 y29a5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x905 y29a5 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x906 y29a5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a7 w68 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Derivativ<span class=\"_ _0\"></span>e assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ed y29a8 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ee y29a8 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ef y29a8 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x907 y29a8 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x908 y29a8 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x909 y29a7 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x90a y29a7 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">473<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x90b y29a7 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">473<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x90c y29a7 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x90d y29a7 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">473<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a9 w210 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e4 y2891 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e5 y2891 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e6 y2891 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e7 y2891 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,615<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e8 y2891 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,615<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e9 y29a9 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ea y29a9 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x26d y29a9 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8eb y29a9 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,563<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ec y29a9 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,563<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w65 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Contr<span class=\"_ _0\"></span>act costs<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x90e y29b4 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x90f y29b4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x910 y29b4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x911 y29b4 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,763<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x912 y29b4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,763<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x913 y29b5 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x914 y29b5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x915 y29b5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x916 y29b5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,375<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x917 y29b5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,375<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y298b w66 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de and other r<span class=\"_ _0\"></span>eceivables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x918 y298a w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">34,355<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x919 y298a w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x91a y298a w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">34,355<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x91b y298a w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,523<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x91c y298a w48 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">38,878<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x91d y298b w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">24,878<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x91e y298b w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x91f y298b w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">24,878<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x920 y298b w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,850<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x921 y298b w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">28,728<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w6a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Cash and cash equivalen<span class=\"_ _0\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x922 y2895 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">43,252<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x923 y2895 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x924 y2895 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">43,252<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x925 y2895 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x926 y2895 w48 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">43,252<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x927 y2896 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">45,004<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x928 y2896 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x929 y2896 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">45,004<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92a y2896 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92b y2896 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">45,004<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x92c y2897 w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">77,607<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92d y2897 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92e y2897 w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">83,027<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92f y2897 w62 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">84,122<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x930 y2897 wce h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">167,149<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x931 y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">69,882<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x932 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,199<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x933 y2898 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">75,081<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x934 y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">78,250<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x935 y2898 w39 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">153,331<span class=\"_ _2d2\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "Financial liabilities<span class=\"_ _2d2\"> </span><table class=\"s w20f h20c\" id=\"_fde80ee1-53ca-4740-a054-83a83a574472\"><tr><td></td><td></td><td></td><td class=\"c n x82b y2ca6 we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x82c y2ca7 we1 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m1 x8db h26 y2ca8 ff3 fs1 fc0 sc0 ls0 ws0\">Amortised </td><td></td><td class=\"t m1 x43d h18c y2ca9 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal financial </td><td class=\"t m1 x8dc h18c y2caa ff1 fs1 fc0 sc0 ls0 ws0\">Non\u2011financial </td><td></td><td class=\"t m1 x8dd h2 y2cab ff2 fs1 fc2 sc0 ls0 ws0\">Amortised </td><td></td><td class=\"t m1 x442 h2f y2cac ff7 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal financial </td><td class=\"t m1 x51b h2f y2cad ff7 fs1 fc2 sc0 ls0 ws0\">Non-financial </td><td></td></tr><tr><td></td><td class=\"t m1 x8de h26 y2cae ff3 fs1 fc0 sc0 ls0 ws0\">cost </td><td class=\"t m1 x8df h26 y2cae ff3 fs1 fc0 sc0 ls0 ws0\">FVTPL </td><td class=\"t m1 x8e0 h26 y2caf ff3 fs1 fc0 sc0 ls0 ws0\">instruments </td><td class=\"t m1 x8e1 h26 y2cb0 ff3 fs1 fc0 sc0 ls0 ws0\">instruments </td><td class=\"t m1 x43f h26 y2cb0 ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x8e2 h2 y2cb1 ff2 fs1 fc2 sc0 ls64 wsa0\">cost </td><td class=\"t m1 x2e2 h2 y2cb1 ff2 fs1 fc2 sc0 ls0 ws0\">FVTPL </td><td class=\"t m1 x8e3 h2 y2cb2 ff2 fs1 fc2 sc0 ls0 ws0\">instruments </td><td class=\"t m1 x4e9 h2 y2cb3 ff2 fs1 fc2 sc0 ls0 ws0\">instruments </td><td class=\"t m1 x24d h2 y2cb3 ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m1 x75a h26 y2cb4 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x641 h26 y2cb4 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x444 h26 y2cb5 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x445 h26 y2cb6 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x43f h26 y2cb6 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000 </td><td class=\"t m1 x2fc h2 y2cb7 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fd h2 y2cb7 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fe h2 y2cb8 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24c h2 y2cb9 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2cb9 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2abc w1d2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>de payables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x936 y2abd w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,637<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x937 y2abd w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x938 y2abd w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,637<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x939 y2abd w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x93a y2abd w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,637<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x93b y2abc w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,582<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x669 y2abc w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x93c y2abc w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,582<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x38f y2abc w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x683 y2abc w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">1,582<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 ha y2cba ff2 fs7 fc2 sc0 ls0 ws0\">Other pay<span class=\"_ _0\"></span>ables and partnership capital </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y29a3 w211 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">contribu<span class=\"_ _0\"></span>tions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x93d y29a4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">6,841<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x923 y29a4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x93e y29a4 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">6,841<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69e y29a4 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">16,970<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x93f y29a4 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">23,811<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x940 y29a3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,199<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x941 y29a3 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x942 y29a3 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,199<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x943 y29a3 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">15,775<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x944 y29a3 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">19,974<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a5 w1d3 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls1b ws3f\">Accruals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x922 y29a6 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">19,972<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x923 y29a6 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x924 y29a6 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">19,972<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x925 y29a6 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x926 y29a6 w48 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">19,972<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x927 y29a5 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">16,472<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x928 y29a5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x929 y29a5 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">16,472<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92a y29a5 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92b y29a5 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">16,472<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e3 w6e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Loans an<span class=\"_ _0\"></span>d borrowin<span class=\"_ _0\"></span>gs<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x945 y29e4 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">380<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e5 y29e4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x946 y29e4 w69 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">380<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x947 y29e4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x948 y29e4 w52 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">380<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x949 y29e3 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">509<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94a y29e3 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94b y29e3 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">509<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94c y29e3 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94d y29e3 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">509<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29a9 w70 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Le<span class=\"_ _0\"></span>ase liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x918 y2891 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">19,062<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x919 y2891 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x91a y2891 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">19,062<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94e y2891 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94f y2891 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">19,062<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x950 y29a9 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">7,262<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x951 y29a9 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x527 y29a9 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">7,262<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x330 y29a9 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x529 y29a9 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">7,262<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29b5 w73 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition-r<span class=\"_ _0\"></span>elated liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x952 y29b4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x953 y29b4 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,485<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d1 y29b4 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,485<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x954 y29b4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x955 y29b4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,485<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x956 y29b5 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x957 y29b5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,830<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x958 y29b5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,830<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x959 y29b5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x95a y29b5 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,830<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29f2 w212 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Pr<span class=\"_ _0\"></span>ovisions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x95b y29f3 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x923 y29f3 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x95c y29f3 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x95d y29f3 w44 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">895<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x95e y29f3 w52 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">895<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x95f y29f2 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x941 y29f2 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x960 y29f2 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x961 y29f2 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x962 y29f2 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">855<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w213 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>err<span class=\"_ _0\"></span>ed tax liability<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x963 y2895 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x964 y2895 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x965 y2895 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x966 y2895 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">10,642<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x967 y2895 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">10,642<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x968 y2896 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x969 y2896 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x96a y2896 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x357 y2896 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">13,273<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x358 y2896 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">13,273<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x92c y2897 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">47,892<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92d y2897 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,485<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92e y2897 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">53,377<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92f y2897 w62 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">28,507<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x96b y2897 w47 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">81,884<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x931 y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">30,024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x932 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,830<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x933 y2898 w48 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">34,854<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x934 y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">29,903<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x96c y2898 w47 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">64,757<span class=\"_ _2d2\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "Financial risk management<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup\u2019s activities e<span class=\"_ _0\"></span>xpose it to a variety o<span class=\"_ _0\"></span>f financial risks: marke<span class=\"_ _0\"></span>t risk (including cash flow int<span class=\"_ _0\"></span>eres<span class=\"_ _0\"></span>t rate risk<span class=\"_ _0\"></span>), liquidity risk and credit risk. R<span class=\"_ _0\"></span>isk management is carried ou<span class=\"_ _0\"></span>t by Exco s<span class=\"_ _0\"></span>upported by the Risk Commit<span class=\"_ _0\"></span>tee (see pag<span class=\"_ _0\"></span>e 38). The Gr<span class=\"_ _0\"></span>oup uses financial instrumen<span class=\"_ _0\"></span>ts to pr<span class=\"_ _0\"></span>ovide flexibility r<span class=\"_ _0\"></span>egar<span class=\"_ _0\"></span>ding its working capital r<span class=\"_ _0\"></span>equir<span class=\"_ _0\"></span>ements and to enable it to mana<span class=\"_ _0\"></span>ge specific financial risks to which it is<span class=\"_ gs8\"> </span>exposed.<span class=\"_ _2d2\"> </span>(a) Mark<span class=\"_ _0\"></span>et risk<span class=\"_ _2d2\"> </span>(i) Marke<span class=\"_ _0\"></span>t price risk<span class=\"_ _2d2\"> </span>Marke<span class=\"_ _0\"></span>t price risk arises fr<span class=\"_ _0\"></span>om uncertainty about the f<span class=\"_ _0\"></span>utur<span class=\"_ _0\"></span>e prices of financial instrum<span class=\"_ _0\"></span>ents held in accor<span class=\"_ _0\"></span>dance with the Gr<span class=\"_ _3\"></span>oup\u2019s investmen<span class=\"_ _0\"></span>t objectives. It r<span class=\"_ _0\"></span>epre<span class=\"_ _0\"></span>sents the pot<span class=\"_ _0\"></span>ential loss that the Gr<span class=\"_ _3\"></span>oup might su<span class=\"_ _0\"></span>ffer thr<span class=\"_ _0\"></span>ough holding mark<span class=\"_ _0\"></span>et positions in the fa<span class=\"_ _0\"></span>ce of mark<span class=\"_ _0\"></span>et movemen<span class=\"_ _0\"></span>ts.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup\u2019s inv<span class=\"_ _0\"></span>estments into L<span class=\"_ _0\"></span>imited Partner<span class=\"_ _0\"></span>ship funds and V<span class=\"_ _0\"></span>CT inve<span class=\"_ _0\"></span>stments (see no<span class=\"_ _0\"></span>te 15) are r<span class=\"_ _0\"></span>arely tr<span class=\"_ _0\"></span>aded and as such the pric<span class=\"_ _0\"></span>es are mor<span class=\"_ _3\"></span>e difficult to det<span class=\"_ _0\"></span>ermine than those of mor<span class=\"_ _3\"></span>e widely traded securities. In addition, th<span class=\"_ _0\"></span>e ability of the Gr<span class=\"_ _0\"></span>oup to r<span class=\"_ _0\"></span>ealise the inv<span class=\"_ _0\"></span>estments at their carryin<span class=\"_ _0\"></span>g value will at times no<span class=\"_ _0\"></span>t be possible if there ar<span class=\"_ _3\"></span>e no willing purch<span class=\"_ _0\"></span>asers. A +/- 5% mov<span class=\"_ _0\"></span>ement in the NA<span class=\"_ _3\"></span>V of the underlyin<span class=\"_ _0\"></span>g investmen<span class=\"_ _0\"></span>ts would, all other variables h<span class=\"_ _0\"></span>eld constant, hav<span class=\"_ _0\"></span>e res<span class=\"_ _0\"></span>ulted in an incr<span class=\"_ _0\"></span>ease in the fair valu<span class=\"_ _0\"></span>e in the statement o<span class=\"_ _0\"></span>f compr<span class=\"_ _0\"></span>ehensive income and ne<span class=\"_ _0\"></span>t assets of +/- \u00a3271,000 (2024: +/- \u00a3236,000). <div class=\"t m1 h2d ff7 fs9 fc3 sc0 ls0 ws0 gs456\">(ii) Inter<span class=\"_ _3\"></span>est rat<span class=\"_ _0\"></span>e risk<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs457\">Inter<span class=\"_ _3\"></span>est rate risk is th<span class=\"_ _0\"></span>e risk that the fair value or cash flo<span class=\"_ _0\"></span>ws rela<span class=\"_ _0\"></span>ted to financial instrum<span class=\"_ _0\"></span>ents will fluctuat<span class=\"_ _0\"></span>e because of ch<span class=\"_ _0\"></span>anges to mark<span class=\"_ _0\"></span>et inter<span class=\"_ _0\"></span>est r<span class=\"_ _0\"></span>ates. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs458\">The Gr<span class=\"_ _0\"></span>oup had only \u00a30.4 million o<span class=\"_ _0\"></span>f external debt a<span class=\"_ _0\"></span>t 31 March 2025 (2024: \u00a30.5 million) r<span class=\"_ _3\"></span>elated to the P<span class=\"_ _0\"></span>iP acquisition (see not<span class=\"_ _0\"></span>e 21) which has a maturity of 2027. A<span class=\"_ _0\"></span>ny changes in mark<span class=\"_ _0\"></span>et inter<span class=\"_ _3\"></span>est rate<span class=\"_ _0\"></span>s </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs459\">would no<span class=\"_ _0\"></span>t res<span class=\"_ _0\"></span>ult in a material chang<span class=\"_ _0\"></span>e to pro<span class=\"_ _0\"></span>fit bef<span class=\"_ _0\"></span>ore tax.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs45a\">The Gr<span class=\"_ _0\"></span>oup holds cash on depo<span class=\"_ _0\"></span>sit with the inter<span class=\"_ _0\"></span>est on these balanc<span class=\"_ _0\"></span>es based on fixed or a<span class=\"_ _0\"></span>greed r<span class=\"_ _0\"></span>ates. An<span class=\"_ _0\"></span>y changes in marke<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est rat<span class=\"_ _0\"></span>es would no<span class=\"_ _0\"></span>t resul<span class=\"_ _0\"></span>t in a material change t<span class=\"_ _0\"></span>o pro<span class=\"_ _0\"></span>fit bef<span class=\"_ _0\"></span>ore tax.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h2d ff7 fs9 fc3 sc0 ls0 ws0 gs45b\">(iii) F<span class=\"_ _0\"></span>oreign e<span class=\"_ _0\"></span>xchange risk<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs45c\">F<span class=\"_ _0\"></span>oreign curr<span class=\"_ _0\"></span>ency risk is the risk tha<span class=\"_ _0\"></span>t changes in f<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change r<span class=\"_ _0\"></span>ates will caus<span class=\"_ _0\"></span>e the Gro<span class=\"_ _0\"></span>up to suff<span class=\"_ _0\"></span>er losses. Due t<span class=\"_ _0\"></span>o the Infrastruc<span class=\"_ _0\"></span>ture C<span class=\"_ _0\"></span>apital acquisition, the Gr<span class=\"_ _0\"></span>oup is exposed t<span class=\"_ _0\"></span>o for<span class=\"_ _0\"></span>eign exch<span class=\"_ _0\"></span>ange </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs45d\">transac<span class=\"_ _0\"></span>tion risk as the Infrastru<span class=\"_ _0\"></span>cture C<span class=\"_ _0\"></span>apital activities ar<span class=\"_ _0\"></span>e within Australia. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs45e\">In or<span class=\"_ _0\"></span>der to mitigate th<span class=\"_ _0\"></span>e risk associated with the incr<span class=\"_ _0\"></span>ease in Gr<span class=\"_ _3\"></span>oup cash flows arising in a f<span class=\"_ _0\"></span>oreign c<span class=\"_ _0\"></span>urrency f<span class=\"_ _3\"></span>ollowing the acquisition, the Gr<span class=\"_ _3\"></span>oup enter<span class=\"_ _0\"></span>ed into a number o<span class=\"_ _0\"></span>f forwar<span class=\"_ _3\"></span>d for<span class=\"_ _0\"></span>eign curr<span class=\"_ _0\"></span>ency </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs45f\">contr<span class=\"_ _0\"></span>acts in September 2022. Thes<span class=\"_ _0\"></span>e forwar<span class=\"_ _3\"></span>d for<span class=\"_ _0\"></span>eign curr<span class=\"_ _0\"></span>ency contra<span class=\"_ _0\"></span>cts are consider<span class=\"_ _3\"></span>ed to be derivative<span class=\"_ _0\"></span>s so are ac<span class=\"_ _0\"></span>counted f<span class=\"_ _0\"></span>or as financial instruments within th<span class=\"_ _0\"></span>e scope of IFRS 9 bu<span class=\"_ _0\"></span>t are no<span class=\"_ _0\"></span>t </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs460\">designate<span class=\"_ _0\"></span>d as hedging instruments and ar<span class=\"_ _3\"></span>e not subject to h<span class=\"_ _0\"></span>edge accountin<span class=\"_ _0\"></span>g. These contr<span class=\"_ _0\"></span>acts have n<span class=\"_ _0\"></span>ow matur<span class=\"_ _0\"></span>ed and the Gr<span class=\"_ _0\"></span>oup has not en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to any mor<span class=\"_ _0\"></span>e forw<span class=\"_ _0\"></span>ard con<span class=\"_ _0\"></span>tracts. See no<span class=\"_ _0\"></span>te 16 f<span class=\"_ _0\"></span>or </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs461\">further explana<span class=\"_ _0\"></span>tion.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs462\">The table below s<span class=\"_ _0\"></span>ummarises the Gr<span class=\"_ _0\"></span>oup\u2019s exposur<span class=\"_ _0\"></span>e to f<span class=\"_ _0\"></span>oreign c<span class=\"_ _0\"></span>urrency tr<span class=\"_ _0\"></span>anslation risk at 31 Mar<span class=\"_ _0\"></span>ch 2025. Included in the table ar<span class=\"_ _0\"></span>e the Gr<span class=\"_ _0\"></span>oup\u2019s financial assets, at carryin<span class=\"_ _0\"></span>g amounts, cate<span class=\"_ _0\"></span>gorised </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs463\">by<span class=\"_ gs8\"> </span>curr<span class=\"_ _3\"></span>ency.<span class=\"_ _2d2\"> </span></div><div class=\"gs464\"><table class=\"s w214 h20d\" id=\"_6446ed0d-9307-40e7-910e-b9a1002f567d\"><tr><td></td><td></td><td class=\"c n x96d y2cbb we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x96e y2cbc w215 h1bc\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 March 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m1 x2f9 h26 y2cbd ff3 fs1 fc0 sc0 ls0 ws0\">Euro </td><td class=\"t m1 x96f h26 y2cbd ff3 fs1 fc0 sc0 ls0 ws0\">Aus dollar </td><td class=\"t m1 x970 h26 y2cbd ff3 fs1 fc0 sc0 ls0 ws0\">US dollar </td><td class=\"t m1 x971 h26 y2cbd ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x972 h2 y2cbd ff2 fs1 fc2 sc0 ls0 ws0\">Eur<span class=\"_ _0\"></span>o </td><td class=\"t m1 x4ec h2 y2cbd ff2 fs1 fc2 sc0 ls0 ws0\">Aus dollar </td><td class=\"t m1 x606 h2 y2cbd ff2 fs1 fc2 sc0 ls0 ws0\">US dollar </td><td class=\"t m1 x24d h2 y2cbd ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m1 x2f9 h26 y2cbe ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fa h26 y2cbe ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fb h26 y2cbe ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fc h26 y2cbe ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fd h2 y2cbe ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fe h2 y2cbe ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24c h2 y2cbe ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2cbe ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2cbf ff3 fs7 fc0 sc0 ls0 ws0\">Financial assets<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y29f2 w6a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Cash and cash equivalen<span class=\"_ _0\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x973 y29f3 w44 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">879<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x974 y29f3 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x975 y29f3 w44 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">140<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x976 y29f3 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,019<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x977 y29f2 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">418<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x978 y29f2 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,583<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x979 y29f2 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">83<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97a y29f2 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,084<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w63 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inve<span class=\"_ _0\"></span>stments at FVTPL<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97b y2895 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,860<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97c y2895 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97d y2895 w7c h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97e y2895 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,860<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97f y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,140<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x490 y2896 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x491 y2896 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x980 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,140<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x981 y2897 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,739<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x982 y2897 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x983 y2897 w52 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">140<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x984 y2897 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,879<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x985 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,558<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x986 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,583<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x987 y2898 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">83<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x988 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,224<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs465\">A 5% str<span class=\"_ _0\"></span>engthening of s<span class=\"_ _0\"></span>terling ag<span class=\"_ _0\"></span>ainst the eur<span class=\"_ _0\"></span>o would r<span class=\"_ _0\"></span>educe the net eur<span class=\"_ _3\"></span>o position and pro<span class=\"_ _0\"></span>fit by \u00a342,000 (2024: \u00a3122,000). This assumes all o<span class=\"_ _0\"></span>ther variables ar<span class=\"_ _0\"></span>e held constant. A 5% str<span class=\"_ _3\"></span>engthening of </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs466\">ster<span class=\"_ _0\"></span>ling against Au<span class=\"_ _0\"></span>stralian dollar would r<span class=\"_ _3\"></span>educe the net A<span class=\"_ _0\"></span>ustralian dollar position and pr<span class=\"_ _3\"></span>ofit by \u00a3nil (2024: \u00a3123,000).<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs468\">The Gr<span class=\"_ _0\"></span>oup\u2019s curr<span class=\"_ _0\"></span>ent objective<span class=\"_ _0\"></span>s when maintaining capital ar<span class=\"_ _0\"></span>e to:</div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs469\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Holding an appropriat<span class=\"_ _0\"></span>e level of r<span class=\"_ _3\"></span>egulatory capital and liquidity</span></span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs46a\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Generating a str<span class=\"_ _3\"></span>ong re<span class=\"_ _0\"></span>turn on existing capital and in<span class=\"_ _0\"></span>vesting or<span class=\"_ _0\"></span>ganically f<span class=\"_ _0\"></span>or futur<span class=\"_ _0\"></span>e gro<span class=\"_ _0\"></span>wth</span></span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs46b\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Annual distribution o<span class=\"_ _0\"></span>f 60% of adjuste<span class=\"_ _0\"></span>d pro<span class=\"_ _0\"></span>fit </span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs46c\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Disciplined strat<span class=\"_ _0\"></span>egic and financial assessmen<span class=\"_ _0\"></span>t of opportunities</span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs46d\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Return o<span class=\"_ _0\"></span>f surplus capital not r<span class=\"_ _3\"></span>equired f<span class=\"_ _0\"></span>or other priorities (e.g. thr<span class=\"_ _3\"></span>ough shar<span class=\"_ _0\"></span>e buybacks)<span class=\"_ _2d2\"> </span></span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs46e\">The Gr<span class=\"_ _0\"></span>oup sets th<span class=\"_ _0\"></span>e amount of capital it r<span class=\"_ _0\"></span>equir<span class=\"_ _0\"></span>es in proportion t<span class=\"_ _0\"></span>o risk. The Gr<span class=\"_ _0\"></span>oup manages its </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs46f\">capital struc<span class=\"_ _0\"></span>ture and mak<span class=\"_ _0\"></span>es adjustmen<span class=\"_ _0\"></span>ts to it in the light o<span class=\"_ _0\"></span>f changes in economic c<span class=\"_ _0\"></span>onditions and </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs470\">the risk char<span class=\"_ _0\"></span>acteristics of un<span class=\"_ _0\"></span>derlying assets. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs471\">F<span class=\"_ _0\"></span>or specific capital allocation mat<span class=\"_ _0\"></span>ters during the y<span class=\"_ _0\"></span>ear ended 31 Mar<span class=\"_ _0\"></span>ch 2025, please see </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs472\">the Ex<span class=\"_ _0\"></span>ecutive Chairman\u2019s R<span class=\"_ _0\"></span>eport on page 3 and financial r<span class=\"_ _0\"></span>eview on page 35. A<span class=\"_ _0\"></span>ll reg<span class=\"_ _0\"></span>ulatory </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs473\">capital r<span class=\"_ _0\"></span>equirem<span class=\"_ _0\"></span>ents of subsidiaries in th<span class=\"_ _0\"></span>e Group w<span class=\"_ _0\"></span>ere complied with. F<span class=\"_ _3\"></span>oresigh<span class=\"_ _0\"></span>t Gro<span class=\"_ _0\"></span>up LLP </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs474\">has document<span class=\"_ _0\"></span>ed its Internal Capital Adequ<span class=\"_ _0\"></span>acy and Risk Assessm<span class=\"_ _0\"></span>ent proce<span class=\"_ _0\"></span>ss (\u201cICARA\u201d) in </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs475\">compliance with the In<span class=\"_ _0\"></span>vestment F<span class=\"_ _0\"></span>irms Prudential R<span class=\"_ _0\"></span>egime (\u201cIFPR\u201d).<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs476\">F<span class=\"_ _0\"></span>air value hierar<span class=\"_ _0\"></span>chy<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs477\">F<span class=\"_ _0\"></span>or financial instruments no<span class=\"_ _0\"></span>t traded in an activ<span class=\"_ _0\"></span>e market, such as f<span class=\"_ _3\"></span>orward f<span class=\"_ _3\"></span>oreign curr<span class=\"_ _0\"></span>ency </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs478\">contr<span class=\"_ _0\"></span>acts, the fair value is de<span class=\"_ _0\"></span>termined using appr<span class=\"_ _0\"></span>opriate valu<span class=\"_ _0\"></span>ation techniques that t<span class=\"_ _0\"></span>ake into </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs479\">accoun<span class=\"_ _0\"></span>t the terms and conditions o<span class=\"_ _0\"></span>f the contrac<span class=\"_ _0\"></span>ts and utilise observable mark<span class=\"_ _0\"></span>et data, su<span class=\"_ _0\"></span>ch </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs47a\">as spot and f<span class=\"_ _3\"></span>orward r<span class=\"_ _0\"></span>ates, as inputs. In<span class=\"_ _0\"></span>vestments a<span class=\"_ _0\"></span>t FVTPL are the Gr<span class=\"_ _3\"></span>oup\u2019s co-inves<span class=\"_ _0\"></span>tment </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs47b\">into Limit<span class=\"_ _0\"></span>ed Partner<span class=\"_ _0\"></span>ship funds and V<span class=\"_ _0\"></span>CT inves<span class=\"_ _0\"></span>tments managed by th<span class=\"_ _0\"></span>e Group. T<span class=\"_ _0\"></span>hese unquot<span class=\"_ _0\"></span>ed </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs47c\">inve<span class=\"_ _0\"></span>stments ar<span class=\"_ _0\"></span>e valued on a net asse<span class=\"_ _0\"></span>t basis by the Gr<span class=\"_ _0\"></span>oup. The actu<span class=\"_ _0\"></span>al underlying inv<span class=\"_ _0\"></span>estments </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs47d\">ar<span class=\"_ _0\"></span>e valued in accor<span class=\"_ _0\"></span>dance with the f<span class=\"_ _3\"></span>ollowing rules, which ar<span class=\"_ _0\"></span>e consistent with the IPEV V<span class=\"_ _3\"></span>aluation </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs47e\">Guidelines as des<span class=\"_ _0\"></span>cribed in note 15.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs47f\">The Gr<span class=\"_ _0\"></span>oup uses th<span class=\"_ _0\"></span>e following hier<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>chy for de<span class=\"_ _0\"></span>termining and disclosing th<span class=\"_ _0\"></span>e fair value of financial </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs480\">instruments b<span class=\"_ _0\"></span>y valuation techniqu<span class=\"_ _0\"></span>e:<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs481\">Le<span class=\"_ _0\"></span>vel 1: quote<span class=\"_ _0\"></span>d (unadjusted) price<span class=\"_ _0\"></span>s in active mark<span class=\"_ _0\"></span>ets for iden<span class=\"_ _0\"></span>tical assets or liabilities.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs482\">Le<span class=\"_ _0\"></span>vel 2: other techniqu<span class=\"_ _0\"></span>es for which all input<span class=\"_ _0\"></span>s which have a significant e<span class=\"_ _0\"></span>ffec<span class=\"_ _0\"></span>t on the recor<span class=\"_ _3\"></span>ded fair </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs483\">value ar<span class=\"_ _0\"></span>e observable, either dir<span class=\"_ _0\"></span>ectly or indir<span class=\"_ _0\"></span>ectly.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs484\">Le<span class=\"_ _0\"></span>vel 3: techniques which us<span class=\"_ _0\"></span>e inputs which have a significan<span class=\"_ _0\"></span>t eff<span class=\"_ _0\"></span>ect on the rec<span class=\"_ _0\"></span>orded f<span class=\"_ _0\"></span>air value </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs485\">that ar<span class=\"_ _0\"></span>e not bas<span class=\"_ _0\"></span>ed on observable marke<span class=\"_ _0\"></span>t data.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 h2d ff7 fs9 fc0 sc0 ls0 ws0 gs487\">(b) Liquidity risk<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs488\">Liquidity risk is the risk that the G<span class=\"_ _0\"></span>roup will no<span class=\"_ _0\"></span>t be able to meet its finan<span class=\"_ _0\"></span>cial obligations as they </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs489\">fall due. T<span class=\"_ _0\"></span>he Gro<span class=\"_ _0\"></span>up maintains significant liquid r<span class=\"_ _0\"></span>esour<span class=\"_ _0\"></span>ces in the f<span class=\"_ _0\"></span>orm of cash or cash deposits </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs48a\">in or<span class=\"_ _0\"></span>der to meet workin<span class=\"_ _0\"></span>g capital and re<span class=\"_ _0\"></span>gulatory needs. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>esight is pr<span class=\"_ _0\"></span>edominantly financed </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs48b\">thr<span class=\"_ _0\"></span>ough a combination o<span class=\"_ _0\"></span>f share capital, undis<span class=\"_ _0\"></span>tributed pr<span class=\"_ _0\"></span>ofits and cash.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs48c\">The contr<span class=\"_ _0\"></span>actual mat<span class=\"_ _0\"></span>urities (repr<span class=\"_ _3\"></span>esenting undiscoun<span class=\"_ _0\"></span>ted contr<span class=\"_ _0\"></span>actual cash flows<span class=\"_ _0\"></span>) of financial </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs48d\">liabilities ar<span class=\"_ _0\"></span>e contained in the r<span class=\"_ _0\"></span>espective n<span class=\"_ _0\"></span>ote f<span class=\"_ _0\"></span>or each cate<span class=\"_ _0\"></span>gory of liability as f<span class=\"_ _0\"></span>ollows:</div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs48e\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">T<span class=\"_ _3\"></span>rade and o<span class=\"_ _0\"></span>ther payables, see no<span class=\"_ _0\"></span>te 20</span></span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs48f\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Loans and borr<span class=\"_ _0\"></span>owings, see n<span class=\"_ _0\"></span>ote 21</span></span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs490\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Lease liabilities, see no<span class=\"_ _0\"></span>te 22</span></span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs491\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Acquisition-rela<span class=\"_ _0\"></span>ted liabilities: Conting<span class=\"_ _0\"></span>ent consideration, s<span class=\"_ _0\"></span>ee note 23<span class=\"_ _2d2\"> </span></span></span></div><div class=\"t m1 h2d ff7 fs9 fc0 sc0 ls0 ws0 gs492\">(c) C<span class=\"_ _0\"></span>redit risk<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs493\">Cr<span class=\"_ _0\"></span>edit risk r<span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span>s to the risk that a co<span class=\"_ _0\"></span>unterparty will defaul<span class=\"_ _0\"></span>t on its contrac<span class=\"_ _0\"></span>tual obligations </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs494\">r<span class=\"_ _0\"></span>esulting in financial loss t<span class=\"_ _0\"></span>o the Gr<span class=\"_ _0\"></span>oup. In order t<span class=\"_ _0\"></span>o minimise the risk, the Gr<span class=\"_ _0\"></span>oup endeavo<span class=\"_ _0\"></span>urs </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs495\">only to deal with c<span class=\"_ _0\"></span>ompanies which are demonstr<span class=\"_ _0\"></span>ably cre<span class=\"_ _0\"></span>ditworthy and this, tog<span class=\"_ _0\"></span>ether with the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs496\">aggr<span class=\"_ _0\"></span>egat<span class=\"_ _0\"></span>e financial exposur<span class=\"_ _0\"></span>e, is continuously m<span class=\"_ _0\"></span>onitored. T<span class=\"_ _0\"></span>he maximum exposur<span class=\"_ _3\"></span>e to credit risk </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs497\">is<span class=\"_ gs8\"> </span>the value o<span class=\"_ _0\"></span>f the outstanding amo<span class=\"_ _0\"></span>unt.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs498\">The Gr<span class=\"_ _0\"></span>oup does no<span class=\"_ _0\"></span>t consider that ther<span class=\"_ _0\"></span>e is any concentr<span class=\"_ _0\"></span>ation of risk within either tr<span class=\"_ _0\"></span>ade or </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs499\">other<span class=\"_ gs8\"> </span>r<span class=\"_ _3\"></span>eceivables. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs49a\">Cr<span class=\"_ _0\"></span>edit risk on cash and cash equivalen<span class=\"_ _0\"></span>ts is considered t<span class=\"_ _0\"></span>o be very low as the coun<span class=\"_ _0\"></span>terparties </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs49b\">ar<span class=\"_ _0\"></span>e<span class=\"_ gs8\"> </span>all substantial bank<span class=\"_ _0\"></span>s with high credit r<span class=\"_ _0\"></span>atings abov<span class=\"_ _0\"></span>e A. </div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs49c\">Capital risk management<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs49d\">The Gr<span class=\"_ _0\"></span>oup is pr<span class=\"_ _0\"></span>edominantly equity funded and this mak<span class=\"_ _0\"></span>es up the capital struc<span class=\"_ _0\"></span>ture o<span class=\"_ _0\"></span>f the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs49e\">business. E<span class=\"_ _0\"></span>quity comprises shar<span class=\"_ _0\"></span>e capital, shar<span class=\"_ _0\"></span>e premium and r<span class=\"_ _0\"></span>etained pr<span class=\"_ _3\"></span>ofits as per the </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs49f\">stat<span class=\"_ _0\"></span>ement of financial position. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4a1\">A<span class=\"_ _0\"></span>t 31 Mar<span class=\"_ _0\"></span>ch 2025, the Gro<span class=\"_ _0\"></span>up held the follo<span class=\"_ _0\"></span>wing financial instruments me<span class=\"_ _0\"></span>asured a<span class=\"_ _0\"></span>t fair value:<span class=\"_ _2d2\"> </span></div><div class=\"gs4a2\"><table class=\"s w216 h20e\" id=\"_a8a2c475-7a27-4bf1-bcf0-dcec0341c98e\"><tr><td></td><td></td><td class=\"c n x43b y2cc0 we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x43c y2cc1 we1 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m1 x63d h26 y2bb5 ff3 fs1 fc0 sc0 ls0 ws0\">Level 1 </td><td class=\"t m1 x989 h26 y2bb5 ff3 fs1 fc0 sc0 ls0 ws0\">Level 2 </td><td class=\"t m1 x98a h26 y2bb5 ff3 fs1 fc0 sc0 ls0 ws0\">Level 3 </td><td class=\"t m1 x440 h26 y2bb5 ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x98b h2 y2bb5 ff2 fs1 fc2 sc0 ls0 ws0\">Lev<span class=\"_ _0\"></span>el 1 </td><td class=\"t m1 x98c h2 y2bb5 ff2 fs1 fc2 sc0 ls0 ws0\">Lev<span class=\"_ _0\"></span>el 2 </td><td class=\"t m1 x98d h2 y2bb5 ff2 fs1 fc2 sc0 ls0 ws0\">Lev<span class=\"_ _0\"></span>el 3 </td><td class=\"t m1 x24d h2 y2bb5 ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m1 x444 h26 y2bb7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x445 h26 y2bb7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x43f h26 y2bb7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x440 h26 y2bb7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fd h2 y2bb7 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fe h2 y2bb7 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24c h2 y2bb7 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2bb7 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2cc2 ff3 fs7 fc0 sc0 ls0 ws0\">Financial assets<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y29a5 w63 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inve<span class=\"_ _0\"></span>stments at FVTPL<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x98e y29a6 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x98f y29a6 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x448 y29a6 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x990 y29a6 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x319 y29a5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x46a y29a5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3df y29a5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3e0 y29a5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e3 w68 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Derivativ<span class=\"_ _0\"></span>e assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e6 y29e4 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x991 y29e4 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x992 y29e4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x993 y29e4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x994 y29e3 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x995 y29e3 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">473<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x996 y29e3 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x997 y29e3 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">473<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x998 y2891 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x999 y2891 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99a y2891 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99b y2891 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99c y29a9 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99d y29a9 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">473<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99e y29a9 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99f y29a9 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,199<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h9 y2cc3 ff3 fs7 fc0 sc0 ls0 ws0\">Financial liabilities<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y29f2 w217 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition-r<span class=\"_ _0\"></span>elated liabilities: C<span class=\"_ _0\"></span>ontingent consider<span class=\"_ _0\"></span>ation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48b y29f3 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48c y29f3 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a0 y29f3 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,258<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a1 y29f3 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,258<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f3 y29f2 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f4 y29f2 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60b y29f2 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,059<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60c y29f2 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,059<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w218 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition-r<span class=\"_ _0\"></span>elated liabilities: R<span class=\"_ _0\"></span>emunera<span class=\"_ _0\"></span>tion for post<span class=\"_ _0\"></span>-combination services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a2 y2895 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a3 y2895 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a4 y2895 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,227<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a5 y2895 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,227<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94a y2896 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a6 y2896 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a7 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,771<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a8 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,771<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x998 y2897 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x999 y2897 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99a y2897 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,485<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99b y2897 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,485<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99c y2898 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a9 y2898 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99e y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,830<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99f y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,830<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m1 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs4a4\">T<span class=\"_ _3\"></span>ransf<span class=\"_ _0\"></span>ers<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4a5\">During the period ther<span class=\"_ _3\"></span>e were no tr<span class=\"_ _0\"></span>ansf<span class=\"_ _0\"></span>ers between L<span class=\"_ _0\"></span>evels 1, 2 or 3.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4a6\">The f<span class=\"_ _0\"></span>ollowing table summarise<span class=\"_ _0\"></span>s the inputs and estimat<span class=\"_ _0\"></span>es used f<span class=\"_ _0\"></span>or items categ<span class=\"_ _0\"></span>orised in Lev<span class=\"_ _0\"></span>el 3 of the fair value hier<span class=\"_ _0\"></span>arch<span class=\"_ _0\"></span>y together with a qu<span class=\"_ _0\"></span>antitative sensitivity analysis. T<span class=\"_ _0\"></span>here ha<span class=\"_ _0\"></span>ve been no changes </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4a7\">in valuation me<span class=\"_ _0\"></span>thodology during the y<span class=\"_ _0\"></span>ear<span class=\"_ _3\"></span>.<span class=\"_ _2d2\"> </span></div><div class=\"gs4a8\"><table class=\"s w219 h20f\" id=\"_cb9ad45e-988d-4429-965b-a10344f73d86\"><tr><td></td><td class=\"t m1 x9aa h26 y2cc4 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td></td><td></td><td></td><td class=\"t m1 x9ab h2 y2cc5 ff2 fs1 fc2 sc0 ls0 ws0\">Change </td></tr><tr><td></td><td class=\"t m1 x8de h26 y2cc6 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td></td><td class=\"t m1 x7b0 h2f y2cc7 ff7 fs1 fc2 sc0 ls0 ws0\">Significant </td><td></td><td class=\"t m1 x9ac h2 y2cc8 ff2 fs1 fc2 sc0 ls0 ws0\">in fair </td></tr><tr><td></td><td class=\"t m1 x9ad h26 y2cc9 ff3 fs1 fc0 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>air value </td><td class=\"t m1 x9ae h2 y2cc9 ff2 fs1 fc2 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>aluation </td><td class=\"t m1 x9af h2 y2cca ff2 fs1 fc2 sc0 ls0 ws0\">unobservable </td><td class=\"t m1 x9b0 h2 y2cca ff2 fs1 fc2 sc0 ls0 ws0\">Sensitivity inputs </td><td class=\"t m1 x9b1 h2 y2ccb ff2 fs1 fc2 sc0 ls0 ws0\">value </td></tr><tr><td class=\"t m1 x272 h2 y2ccc ff2 fs1 fc2 sc0 ls0 ws0\">Asset class and valu<span class=\"_ _0\"></span>ation<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x8de h26 y2ccd ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x9b2 h2 y2ccd ff2 fs1 fc2 sc0 ls0 ws0\">technique<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x519 h2 y2cce ff2 fs1 fc2 sc0 ls0 ws0\">inputs<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x9b3 h2 y2cce ff2 fs1 fc2 sc0 ls0 ws0\">unobservable input<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2ccf ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2cd0 w63 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inve<span class=\"_ _0\"></span>stments at FVTPL<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b4 y2cd1 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b5 y2cd0 w21a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">The fair value is bas<span class=\"_ _0\"></span>ed on the closing NA<span class=\"_ _3\"></span>V of<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b6 y2cd0 w21b h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls66 wsa3\">N<span class=\"_ _4\"></span>AV<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b7 y2cd0 w21c h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">+/-5% on closin<span class=\"_ _0\"></span>g NA<span class=\"_ _3\"></span>V<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b8 y2cd0 w21d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">+/- 271<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m1 x6ae ha y2cd2 ff2 fs7 fc2 sc0 ls0 ws0\">underlyin<span class=\"_ _0\"></span>g investmen<span class=\"_ _0\"></span>ts<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x272 ha y2cd3 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition-r<span class=\"_ _0\"></span>elated liabilities: C<span class=\"_ _0\"></span>ontingent </td><td class=\"c n x9b9 y2cd4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,258<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9ba y2cd5 w21e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">The f<span class=\"_ _0\"></span>air value is a ratio o<span class=\"_ _0\"></span>f the closing NA<span class=\"_ _3\"></span>V of the<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b6 y2cd5 w21b h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls66 wsa3\">N<span class=\"_ _4\"></span>AV<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b7 y2cd5 w21c h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">+/-5% on closin<span class=\"_ _0\"></span>g NA<span class=\"_ _3\"></span>V<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bb y2cd5 w197 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">+/- 63<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 ha y2cd6 ff2 fs7 fc2 sc0 ls0 ws0\">considera<span class=\"_ _0\"></span>tion<span class=\"_ _2d2\"> </span></td><td></td><td class=\"t m1 x9bc ha y2cd6 ff2 fs7 fc2 sc0 ls0 ws0\">funds ac<span class=\"_ _0\"></span>quired to th<span class=\"_ _0\"></span>e NA<span class=\"_ _3\"></span>V on acquisition<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x272 ha y2cd7 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition-r<span class=\"_ _0\"></span>elated liabilities: R<span class=\"_ _0\"></span>emunera<span class=\"_ _0\"></span>tion </td><td class=\"t m1 x6fe h9 y2cd7 ff3 fs7 fc0 sc0 ls0 ws0\">4,227<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x272 ha y2cd8 ff2 fs7 fc2 sc0 ls0 ws0\">f<span class=\"_ _0\"></span>or post-combination servic<span class=\"_ _0\"></span>es<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2cd9 w21f h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Infras<span class=\"_ _0\"></span>tructur<span class=\"_ _0\"></span>e Capital<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bd y2cda w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,179<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9be y2cd9 w220 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">The fair value is th<span class=\"_ _0\"></span>e curren<span class=\"_ _0\"></span>t for<span class=\"_ _0\"></span>ecasted<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bf y2cd9 w221 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>orecast<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c0 y2cd9 w222 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Applied a sensitivity on the maximum</div></td><td class=\"t m1 x9c1 ha y2cdb ff2 fs7 fc2 sc0 ls0 ws0\">Max: +12,861<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m1 x9c2 ha y2cdc ff2 fs7 fc2 sc0 ls0 ws0\">managemen<span class=\"_ _0\"></span>t fees divided b<span class=\"_ _0\"></span>y the </td><td></td><td class=\"t m1 x9c3 ha y2cdc ff2 fs7 fc2 sc0 ls0 ws0\">and minimum paym<span class=\"_ _0\"></span>ent that could be made<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x9c4 ha y2cdc ff2 fs7 fc2 sc0 ls0 ws0\">Min: -4,179<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m1 x9c5 ha y2cdd ff2 fs7 fc2 sc0 ls0 ws0\">managemen<span class=\"_ _0\"></span>t fees r<span class=\"_ _0\"></span>equir<span class=\"_ _0\"></span>ed to achieve </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m1 x88f ha y2cde ff2 fs7 fc2 sc0 ls0 ws0\">the maximum earn-o<span class=\"_ _0\"></span>ut multiplied </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m1 x9c6 ha y2cdf ff2 fs7 fc2 sc0 ls0 ws0\">by the maxim<span class=\"_ _0\"></span>um earnout payable<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2ce0 w223 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">WHEB<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c7 y2ce0 w67 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">48<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c8 y2ce1 w224 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">The fair v<span class=\"_ _0\"></span>alue is based on a per<span class=\"_ _0\"></span>centage o<span class=\"_ _0\"></span>f the<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bf y2ce2 w221 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>orecast<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c0 y2ce2 w222 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Applied a sensitivity on the maximum</div></td><td class=\"t m1 x9c9 ha y2ce3 ff2 fs7 fc2 sc0 ls0 ws0\">Max: +321<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m1 x9ca ha y2ce4 ff2 fs7 fc2 sc0 ls0 ws0\">f<span class=\"_ _0\"></span>orecas<span class=\"_ _0\"></span>ted EBITDA c<span class=\"_ _0\"></span>ontribution </td><td></td><td class=\"t m1 x9c3 ha y2ce4 ff2 fs7 fc2 sc0 ls0 ws0\">and minimum paym<span class=\"_ _0\"></span>ent that could be made<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x9cb ha y2ce4 ff2 fs7 fc2 sc0 ls0 ws0\">Min: -48<span class=\"_ _2d2\"> </span></td></tr></table></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4a9\">Unr<span class=\"_ _0\"></span>ealised gains and lo<span class=\"_ _0\"></span>sses on inves<span class=\"_ _0\"></span>tments at FVTPL ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised in the statem<span class=\"_ _0\"></span>ent of compr<span class=\"_ _0\"></span>ehensive income as f<span class=\"_ _0\"></span>air value gains on inv<span class=\"_ _0\"></span>estments. Unr<span class=\"_ _3\"></span>ealised gains and losses on c<span class=\"_ _0\"></span>ontingent </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4aa\">considera<span class=\"_ _0\"></span>tion are r<span class=\"_ _0\"></span>ecognised in the s<span class=\"_ _0\"></span>tatement o<span class=\"_ _0\"></span>f compreh<span class=\"_ _0\"></span>ensive income as fair valu<span class=\"_ _0\"></span>e gains on contingen<span class=\"_ _0\"></span>t consideration (incl. financ<span class=\"_ _0\"></span>e expense). F<span class=\"_ _0\"></span>air value gains and lo<span class=\"_ _0\"></span>sses on rem<span class=\"_ _0\"></span>uneration f<span class=\"_ _0\"></span>or </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4ab\">post-combina<span class=\"_ _0\"></span>tion services ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised over the v<span class=\"_ _0\"></span>esting period as staff co<span class=\"_ _0\"></span>sts \u2013 acquisitions.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs4ac\">The r<span class=\"_ _0\"></span>econciliation o<span class=\"_ _0\"></span>f opening to closing balanc<span class=\"_ _0\"></span>es, significant unobservable inpu<span class=\"_ _0\"></span>ts and sensitivities ar<span class=\"_ _0\"></span>e disclosed in the f<span class=\"_ _0\"></span>ollowing not<span class=\"_ _0\"></span>es:</div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs4ad\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Investments a<span class=\"_ _0\"></span>t FVTPL \u2013 note 15</span></span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs4ae\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Acquisition-rela<span class=\"_ _0\"></span>ted liabilities: Conting<span class=\"_ _0\"></span>ent consideration \u2013 n<span class=\"_ _0\"></span>ote 23</span></span></div><div class=\"t m1 hb ff2 fs7 fc3 sc0 ls0 ws0 gs4af\"> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Acquisition-rela<span class=\"_ _0\"></span>ted liabilities: Remun<span class=\"_ _0\"></span>eration f<span class=\"_ _0\"></span>or post-combination s<span class=\"_ _0\"></span>ervices \u2013 note 23</span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-517": {
   "value": "(a) Mark<span class=\"_ _0\"></span>et risk<span class=\"_ _2d2\"> </span>(i) Marke<span class=\"_ _0\"></span>t price risk<span class=\"_ _2d2\"> </span>Marke<span class=\"_ _0\"></span>t price risk arises fr<span class=\"_ _0\"></span>om uncertainty about the f<span class=\"_ _0\"></span>utur<span class=\"_ _0\"></span>e prices of financial instrum<span class=\"_ _0\"></span>ents held in accor<span class=\"_ _0\"></span>dance with the Gr<span class=\"_ _3\"></span>oup\u2019s investmen<span class=\"_ _0\"></span>t objectives. It r<span class=\"_ _0\"></span>epre<span class=\"_ _0\"></span>sents the pot<span class=\"_ _0\"></span>ential loss that the Gr<span class=\"_ _3\"></span>oup might su<span class=\"_ _0\"></span>ffer thr<span class=\"_ _0\"></span>ough holding mark<span class=\"_ _0\"></span>et positions in the fa<span class=\"_ _0\"></span>ce of mark<span class=\"_ _0\"></span>et movemen<span class=\"_ _0\"></span>ts.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup\u2019s inv<span class=\"_ _0\"></span>estments into L<span class=\"_ _0\"></span>imited Partner<span class=\"_ _0\"></span>ship funds and V<span class=\"_ _0\"></span>CT inve<span class=\"_ _0\"></span>stments (see no<span class=\"_ _0\"></span>te 15) are r<span class=\"_ _0\"></span>arely tr<span class=\"_ _0\"></span>aded and as such the pric<span class=\"_ _0\"></span>es are mor<span class=\"_ _3\"></span>e difficult to det<span class=\"_ _0\"></span>ermine than those of mor<span class=\"_ _3\"></span>e widely traded securities. In addition, th<span class=\"_ _0\"></span>e ability of the Gr<span class=\"_ _0\"></span>oup to r<span class=\"_ _0\"></span>ealise the inv<span class=\"_ _0\"></span>estments at their carryin<span class=\"_ _0\"></span>g value will at times no<span class=\"_ _0\"></span>t be possible if there ar<span class=\"_ _3\"></span>e no willing purch<span class=\"_ _0\"></span>asers. A +/- 5% mov<span class=\"_ _0\"></span>ement in the NA<span class=\"_ _3\"></span>V of the underlyin<span class=\"_ _0\"></span>g investmen<span class=\"_ _0\"></span>ts would, all other variables h<span class=\"_ _0\"></span>eld constant, hav<span class=\"_ _0\"></span>e res<span class=\"_ _0\"></span>ulted in an incr<span class=\"_ _0\"></span>ease in the fair valu<span class=\"_ _0\"></span>e in the statement o<span class=\"_ _0\"></span>f compr<span class=\"_ _0\"></span>ehensive income and ne<span class=\"_ _0\"></span>t assets of +/- \u00a3271,000 (2024: +/- \u00a3236,000). (ii) Inter<span class=\"_ _3\"></span>est rat<span class=\"_ _0\"></span>e risk<span class=\"_ _2d2\"> </span>Inter<span class=\"_ _3\"></span>est rate risk is th<span class=\"_ _0\"></span>e risk that the fair value or cash flo<span class=\"_ _0\"></span>ws rela<span class=\"_ _0\"></span>ted to financial instrum<span class=\"_ _0\"></span>ents will fluctuat<span class=\"_ _0\"></span>e because of ch<span class=\"_ _0\"></span>anges to mark<span class=\"_ _0\"></span>et inter<span class=\"_ _0\"></span>est r<span class=\"_ _0\"></span>ates. The Gr<span class=\"_ _0\"></span>oup had only \u00a30.4 million o<span class=\"_ _0\"></span>f external debt a<span class=\"_ _0\"></span>t 31 March 2025 (2024: \u00a30.5 million) r<span class=\"_ _3\"></span>elated to the P<span class=\"_ _0\"></span>iP acquisition (see not<span class=\"_ _0\"></span>e 21) which has a maturity of 2027. A<span class=\"_ _0\"></span>ny changes in mark<span class=\"_ _0\"></span>et inter<span class=\"_ _3\"></span>est rate<span class=\"_ _0\"></span>s would no<span class=\"_ _0\"></span>t res<span class=\"_ _0\"></span>ult in a material chang<span class=\"_ _0\"></span>e to pro<span class=\"_ _0\"></span>fit bef<span class=\"_ _0\"></span>ore tax.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup holds cash on depo<span class=\"_ _0\"></span>sit with the inter<span class=\"_ _0\"></span>est on these balanc<span class=\"_ _0\"></span>es based on fixed or a<span class=\"_ _0\"></span>greed r<span class=\"_ _0\"></span>ates. An<span class=\"_ _0\"></span>y changes in marke<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est rat<span class=\"_ _0\"></span>es would no<span class=\"_ _0\"></span>t resul<span class=\"_ _0\"></span>t in a material change t<span class=\"_ _0\"></span>o pro<span class=\"_ _0\"></span>fit bef<span class=\"_ _0\"></span>ore tax.<span class=\"_ _2d2\"> </span>(iii) F<span class=\"_ _0\"></span>oreign e<span class=\"_ _0\"></span>xchange risk<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>oreign curr<span class=\"_ _0\"></span>ency risk is the risk tha<span class=\"_ _0\"></span>t changes in f<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change r<span class=\"_ _0\"></span>ates will caus<span class=\"_ _0\"></span>e the Gro<span class=\"_ _0\"></span>up to suff<span class=\"_ _0\"></span>er losses. Due t<span class=\"_ _0\"></span>o the Infrastruc<span class=\"_ _0\"></span>ture C<span class=\"_ _0\"></span>apital acquisition, the Gr<span class=\"_ _0\"></span>oup is exposed t<span class=\"_ _0\"></span>o for<span class=\"_ _0\"></span>eign exch<span class=\"_ _0\"></span>ange transac<span class=\"_ _0\"></span>tion risk as the Infrastru<span class=\"_ _0\"></span>cture C<span class=\"_ _0\"></span>apital activities ar<span class=\"_ _0\"></span>e within Australia. In or<span class=\"_ _0\"></span>der to mitigate th<span class=\"_ _0\"></span>e risk associated with the incr<span class=\"_ _0\"></span>ease in Gr<span class=\"_ _3\"></span>oup cash flows arising in a f<span class=\"_ _0\"></span>oreign c<span class=\"_ _0\"></span>urrency f<span class=\"_ _3\"></span>ollowing the acquisition, the Gr<span class=\"_ _3\"></span>oup enter<span class=\"_ _0\"></span>ed into a number o<span class=\"_ _0\"></span>f forwar<span class=\"_ _3\"></span>d for<span class=\"_ _0\"></span>eign curr<span class=\"_ _0\"></span>ency contr<span class=\"_ _0\"></span>acts in September 2022. Thes<span class=\"_ _0\"></span>e forwar<span class=\"_ _3\"></span>d for<span class=\"_ _0\"></span>eign curr<span class=\"_ _0\"></span>ency contra<span class=\"_ _0\"></span>cts are consider<span class=\"_ _3\"></span>ed to be derivative<span class=\"_ _0\"></span>s so are ac<span class=\"_ _0\"></span>counted f<span class=\"_ _0\"></span>or as financial instruments within th<span class=\"_ _0\"></span>e scope of IFRS 9 bu<span class=\"_ _0\"></span>t are no<span class=\"_ _0\"></span>t designate<span class=\"_ _0\"></span>d as hedging instruments and ar<span class=\"_ _3\"></span>e not subject to h<span class=\"_ _0\"></span>edge accountin<span class=\"_ _0\"></span>g. These contr<span class=\"_ _0\"></span>acts have n<span class=\"_ _0\"></span>ow matur<span class=\"_ _0\"></span>ed and the Gr<span class=\"_ _0\"></span>oup has not en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to any mor<span class=\"_ _0\"></span>e forw<span class=\"_ _0\"></span>ard con<span class=\"_ _0\"></span>tracts. See no<span class=\"_ _0\"></span>te 16 f<span class=\"_ _0\"></span>or further explana<span class=\"_ _0\"></span>tion.<span class=\"_ _2d2\"> </span>The table below s<span class=\"_ _0\"></span>ummarises the Gr<span class=\"_ _0\"></span>oup\u2019s exposur<span class=\"_ _0\"></span>e to f<span class=\"_ _0\"></span>oreign c<span class=\"_ _0\"></span>urrency tr<span class=\"_ _0\"></span>anslation risk at 31 Mar<span class=\"_ _0\"></span>ch 2025. Included in the table ar<span class=\"_ _0\"></span>e the Gr<span class=\"_ _0\"></span>oup\u2019s financial assets, at carryin<span class=\"_ _0\"></span>g amounts, cate<span class=\"_ _0\"></span>gorised by<span class=\"_ gs8\"> </span>curr<span class=\"_ _3\"></span>ency.<span class=\"_ _2d2\"> </span><table class=\"s w214 h20d\" id=\"_6446ed0d-9307-40e7-910e-b9a1002f567d\"><tr><td></td><td></td><td class=\"c n x96d y2cbb we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x96e y2cbc w215 h1bc\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 March 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m1 x2f9 h26 y2cbd ff3 fs1 fc0 sc0 ls0 ws0\">Euro </td><td class=\"t m1 x96f h26 y2cbd ff3 fs1 fc0 sc0 ls0 ws0\">Aus dollar </td><td class=\"t m1 x970 h26 y2cbd ff3 fs1 fc0 sc0 ls0 ws0\">US dollar </td><td class=\"t m1 x971 h26 y2cbd ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x972 h2 y2cbd ff2 fs1 fc2 sc0 ls0 ws0\">Eur<span class=\"_ _0\"></span>o </td><td class=\"t m1 x4ec h2 y2cbd ff2 fs1 fc2 sc0 ls0 ws0\">Aus dollar </td><td class=\"t m1 x606 h2 y2cbd ff2 fs1 fc2 sc0 ls0 ws0\">US dollar </td><td class=\"t m1 x24d h2 y2cbd ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m1 x2f9 h26 y2cbe ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fa h26 y2cbe ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fb h26 y2cbe ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fc h26 y2cbe ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fd h2 y2cbe ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fe h2 y2cbe ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24c h2 y2cbe ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2cbe ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2cbf ff3 fs7 fc0 sc0 ls0 ws0\">Financial assets<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y29f2 w6a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Cash and cash equivalen<span class=\"_ _0\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x973 y29f3 w44 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">879<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x974 y29f3 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x975 y29f3 w44 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">140<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x976 y29f3 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,019<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x977 y29f2 w52 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">418<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x978 y29f2 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,583<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x979 y29f2 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">83<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97a y29f2 we2 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,084<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w63 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inve<span class=\"_ _0\"></span>stments at FVTPL<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97b y2895 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,860<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97c y2895 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97d y2895 w7c h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97e y2895 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">2,860<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97f y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,140<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x490 y2896 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x491 y2896 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x980 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,140<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x981 y2897 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,739<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x982 y2897 w4b h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x983 y2897 w52 h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">140<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x984 y2897 w4d h1ba\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">3,879<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x985 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,558<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x986 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,583<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x987 y2898 w4a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">83<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x988 y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,224<span class=\"_ _2d2\"> </span></div></td></tr></table>A 5% str<span class=\"_ _0\"></span>engthening of s<span class=\"_ _0\"></span>terling ag<span class=\"_ _0\"></span>ainst the eur<span class=\"_ _0\"></span>o would r<span class=\"_ _0\"></span>educe the net eur<span class=\"_ _3\"></span>o position and pro<span class=\"_ _0\"></span>fit by \u00a342,000 (2024: \u00a3122,000). This assumes all o<span class=\"_ _0\"></span>ther variables ar<span class=\"_ _0\"></span>e held constant. A 5% str<span class=\"_ _3\"></span>engthening of ster<span class=\"_ _0\"></span>ling against Au<span class=\"_ _0\"></span>stralian dollar would r<span class=\"_ _3\"></span>educe the net A<span class=\"_ _0\"></span>ustralian dollar position and pr<span class=\"_ _3\"></span>ofit by \u00a3nil (2024: \u00a3123,000).<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-520": {
   "value": "F<span class=\"_ _0\"></span>air value hierar<span class=\"_ _0\"></span>chy<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>or financial instruments no<span class=\"_ _0\"></span>t traded in an activ<span class=\"_ _0\"></span>e market, such as f<span class=\"_ _3\"></span>orward f<span class=\"_ _3\"></span>oreign curr<span class=\"_ _0\"></span>ency contr<span class=\"_ _0\"></span>acts, the fair value is de<span class=\"_ _0\"></span>termined using appr<span class=\"_ _0\"></span>opriate valu<span class=\"_ _0\"></span>ation techniques that t<span class=\"_ _0\"></span>ake into accoun<span class=\"_ _0\"></span>t the terms and conditions o<span class=\"_ _0\"></span>f the contrac<span class=\"_ _0\"></span>ts and utilise observable mark<span class=\"_ _0\"></span>et data, su<span class=\"_ _0\"></span>ch as spot and f<span class=\"_ _3\"></span>orward r<span class=\"_ _0\"></span>ates, as inputs. In<span class=\"_ _0\"></span>vestments a<span class=\"_ _0\"></span>t FVTPL are the Gr<span class=\"_ _3\"></span>oup\u2019s co-inves<span class=\"_ _0\"></span>tment into Limit<span class=\"_ _0\"></span>ed Partner<span class=\"_ _0\"></span>ship funds and V<span class=\"_ _0\"></span>CT inves<span class=\"_ _0\"></span>tments managed by th<span class=\"_ _0\"></span>e Group. T<span class=\"_ _0\"></span>hese unquot<span class=\"_ _0\"></span>ed inve<span class=\"_ _0\"></span>stments ar<span class=\"_ _0\"></span>e valued on a net asse<span class=\"_ _0\"></span>t basis by the Gr<span class=\"_ _0\"></span>oup. The actu<span class=\"_ _0\"></span>al underlying inv<span class=\"_ _0\"></span>estments ar<span class=\"_ _0\"></span>e valued in accor<span class=\"_ _0\"></span>dance with the f<span class=\"_ _3\"></span>ollowing rules, which ar<span class=\"_ _0\"></span>e consistent with the IPEV V<span class=\"_ _3\"></span>aluation Guidelines as des<span class=\"_ _0\"></span>cribed in note 15.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup uses th<span class=\"_ _0\"></span>e following hier<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>chy for de<span class=\"_ _0\"></span>termining and disclosing th<span class=\"_ _0\"></span>e fair value of financial instruments b<span class=\"_ _0\"></span>y valuation techniqu<span class=\"_ _0\"></span>e:<span class=\"_ _2d2\"> </span>Le<span class=\"_ _0\"></span>vel 1: quote<span class=\"_ _0\"></span>d (unadjusted) price<span class=\"_ _0\"></span>s in active mark<span class=\"_ _0\"></span>ets for iden<span class=\"_ _0\"></span>tical assets or liabilities.<span class=\"_ _2d2\"> </span>Le<span class=\"_ _0\"></span>vel 2: other techniqu<span class=\"_ _0\"></span>es for which all input<span class=\"_ _0\"></span>s which have a significant e<span class=\"_ _0\"></span>ffec<span class=\"_ _0\"></span>t on the recor<span class=\"_ _3\"></span>ded fair value ar<span class=\"_ _0\"></span>e observable, either dir<span class=\"_ _0\"></span>ectly or indir<span class=\"_ _0\"></span>ectly.<span class=\"_ _2d2\"> </span>Le<span class=\"_ _0\"></span>vel 3: techniques which us<span class=\"_ _0\"></span>e inputs which have a significan<span class=\"_ _0\"></span>t eff<span class=\"_ _0\"></span>ect on the rec<span class=\"_ _0\"></span>orded f<span class=\"_ _0\"></span>air value that ar<span class=\"_ _0\"></span>e not bas<span class=\"_ _0\"></span>ed on observable marke<span class=\"_ _0\"></span>t data.<span class=\"_ _2d2\"> </span>A<span class=\"_ _0\"></span>t 31 Mar<span class=\"_ _0\"></span>ch 2025, the Gro<span class=\"_ _0\"></span>up held the follo<span class=\"_ _0\"></span>wing financial instruments me<span class=\"_ _0\"></span>asured a<span class=\"_ _0\"></span>t fair value:<span class=\"_ _2d2\"> </span><table class=\"s w216 h20e\" id=\"_a8a2c475-7a27-4bf1-bcf0-dcec0341c98e\"><tr><td></td><td></td><td class=\"c n x43b y2cc0 we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x43c y2cc1 we1 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m1 x63d h26 y2bb5 ff3 fs1 fc0 sc0 ls0 ws0\">Level 1 </td><td class=\"t m1 x989 h26 y2bb5 ff3 fs1 fc0 sc0 ls0 ws0\">Level 2 </td><td class=\"t m1 x98a h26 y2bb5 ff3 fs1 fc0 sc0 ls0 ws0\">Level 3 </td><td class=\"t m1 x440 h26 y2bb5 ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x98b h2 y2bb5 ff2 fs1 fc2 sc0 ls0 ws0\">Lev<span class=\"_ _0\"></span>el 1 </td><td class=\"t m1 x98c h2 y2bb5 ff2 fs1 fc2 sc0 ls0 ws0\">Lev<span class=\"_ _0\"></span>el 2 </td><td class=\"t m1 x98d h2 y2bb5 ff2 fs1 fc2 sc0 ls0 ws0\">Lev<span class=\"_ _0\"></span>el 3 </td><td class=\"t m1 x24d h2 y2bb5 ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m1 x444 h26 y2bb7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x445 h26 y2bb7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x43f h26 y2bb7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x440 h26 y2bb7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fd h2 y2bb7 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fe h2 y2bb7 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24c h2 y2bb7 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2bb7 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2cc2 ff3 fs7 fc0 sc0 ls0 ws0\">Financial assets<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y29a5 w63 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inve<span class=\"_ _0\"></span>stments at FVTPL<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x98e y29a6 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x98f y29a6 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x448 y29a6 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x990 y29a6 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x319 y29a5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x46a y29a5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3df y29a5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3e0 y29a5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e3 w68 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Derivativ<span class=\"_ _0\"></span>e assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e6 y29e4 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x991 y29e4 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x992 y29e4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x993 y29e4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x994 y29e3 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x995 y29e3 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">473<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x996 y29e3 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x997 y29e3 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">473<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x998 y2891 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x999 y2891 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99a y2891 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99b y2891 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99c y29a9 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99d y29a9 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">473<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99e y29a9 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99f y29a9 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,199<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h9 y2cc3 ff3 fs7 fc0 sc0 ls0 ws0\">Financial liabilities<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y29f2 w217 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition-r<span class=\"_ _0\"></span>elated liabilities: C<span class=\"_ _0\"></span>ontingent consider<span class=\"_ _0\"></span>ation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48b y29f3 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48c y29f3 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a0 y29f3 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,258<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a1 y29f3 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,258<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f3 y29f2 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f4 y29f2 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60b y29f2 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,059<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60c y29f2 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,059<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w218 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition-r<span class=\"_ _0\"></span>elated liabilities: R<span class=\"_ _0\"></span>emunera<span class=\"_ _0\"></span>tion for post<span class=\"_ _0\"></span>-combination services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a2 y2895 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a3 y2895 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a4 y2895 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,227<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a5 y2895 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,227<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94a y2896 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a6 y2896 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a7 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,771<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a8 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,771<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x998 y2897 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x999 y2897 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99a y2897 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,485<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99b y2897 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,485<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99c y2898 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a9 y2898 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99e y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,830<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99f y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,830<span class=\"_ _2d2\"> </span></div></td></tr></table>T<span class=\"_ _3\"></span>ransf<span class=\"_ _0\"></span>ers<span class=\"_ _2d2\"> </span>During the period ther<span class=\"_ _3\"></span>e were no tr<span class=\"_ _0\"></span>ansf<span class=\"_ _0\"></span>ers between L<span class=\"_ _0\"></span>evels 1, 2 or 3.<span class=\"_ _2d2\"> </span>The f<span class=\"_ _0\"></span>ollowing table summarise<span class=\"_ _0\"></span>s the inputs and estimat<span class=\"_ _0\"></span>es used f<span class=\"_ _0\"></span>or items categ<span class=\"_ _0\"></span>orised in Lev<span class=\"_ _0\"></span>el 3 of the fair value hier<span class=\"_ _0\"></span>arch<span class=\"_ _0\"></span>y together with a qu<span class=\"_ _0\"></span>antitative sensitivity analysis. T<span class=\"_ _0\"></span>here ha<span class=\"_ _0\"></span>ve been no changes in valuation me<span class=\"_ _0\"></span>thodology during the y<span class=\"_ _0\"></span>ear<span class=\"_ _3\"></span>.<span class=\"_ _2d2\"> </span><table class=\"s w219 h20f\" id=\"_cb9ad45e-988d-4429-965b-a10344f73d86\"><tr><td></td><td class=\"t m1 x9aa h26 y2cc4 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td></td><td></td><td></td><td class=\"t m1 x9ab h2 y2cc5 ff2 fs1 fc2 sc0 ls0 ws0\">Change </td></tr><tr><td></td><td class=\"t m1 x8de h26 y2cc6 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td></td><td class=\"t m1 x7b0 h2f y2cc7 ff7 fs1 fc2 sc0 ls0 ws0\">Significant </td><td></td><td class=\"t m1 x9ac h2 y2cc8 ff2 fs1 fc2 sc0 ls0 ws0\">in fair </td></tr><tr><td></td><td class=\"t m1 x9ad h26 y2cc9 ff3 fs1 fc0 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>air value </td><td class=\"t m1 x9ae h2 y2cc9 ff2 fs1 fc2 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>aluation </td><td class=\"t m1 x9af h2 y2cca ff2 fs1 fc2 sc0 ls0 ws0\">unobservable </td><td class=\"t m1 x9b0 h2 y2cca ff2 fs1 fc2 sc0 ls0 ws0\">Sensitivity inputs </td><td class=\"t m1 x9b1 h2 y2ccb ff2 fs1 fc2 sc0 ls0 ws0\">value </td></tr><tr><td class=\"t m1 x272 h2 y2ccc ff2 fs1 fc2 sc0 ls0 ws0\">Asset class and valu<span class=\"_ _0\"></span>ation<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x8de h26 y2ccd ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x9b2 h2 y2ccd ff2 fs1 fc2 sc0 ls0 ws0\">technique<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x519 h2 y2cce ff2 fs1 fc2 sc0 ls0 ws0\">inputs<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x9b3 h2 y2cce ff2 fs1 fc2 sc0 ls0 ws0\">unobservable input<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2ccf ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2cd0 w63 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inve<span class=\"_ _0\"></span>stments at FVTPL<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b4 y2cd1 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b5 y2cd0 w21a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">The fair value is bas<span class=\"_ _0\"></span>ed on the closing NA<span class=\"_ _3\"></span>V of<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b6 y2cd0 w21b h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls66 wsa3\">N<span class=\"_ _4\"></span>AV<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b7 y2cd0 w21c h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">+/-5% on closin<span class=\"_ _0\"></span>g NA<span class=\"_ _3\"></span>V<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b8 y2cd0 w21d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">+/- 271<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m1 x6ae ha y2cd2 ff2 fs7 fc2 sc0 ls0 ws0\">underlyin<span class=\"_ _0\"></span>g investmen<span class=\"_ _0\"></span>ts<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x272 ha y2cd3 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition-r<span class=\"_ _0\"></span>elated liabilities: C<span class=\"_ _0\"></span>ontingent </td><td class=\"c n x9b9 y2cd4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,258<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9ba y2cd5 w21e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">The f<span class=\"_ _0\"></span>air value is a ratio o<span class=\"_ _0\"></span>f the closing NA<span class=\"_ _3\"></span>V of the<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b6 y2cd5 w21b h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls66 wsa3\">N<span class=\"_ _4\"></span>AV<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b7 y2cd5 w21c h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">+/-5% on closin<span class=\"_ _0\"></span>g NA<span class=\"_ _3\"></span>V<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bb y2cd5 w197 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">+/- 63<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 ha y2cd6 ff2 fs7 fc2 sc0 ls0 ws0\">considera<span class=\"_ _0\"></span>tion<span class=\"_ _2d2\"> </span></td><td></td><td class=\"t m1 x9bc ha y2cd6 ff2 fs7 fc2 sc0 ls0 ws0\">funds ac<span class=\"_ _0\"></span>quired to th<span class=\"_ _0\"></span>e NA<span class=\"_ _3\"></span>V on acquisition<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x272 ha y2cd7 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition-r<span class=\"_ _0\"></span>elated liabilities: R<span class=\"_ _0\"></span>emunera<span class=\"_ _0\"></span>tion </td><td class=\"t m1 x6fe h9 y2cd7 ff3 fs7 fc0 sc0 ls0 ws0\">4,227<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x272 ha y2cd8 ff2 fs7 fc2 sc0 ls0 ws0\">f<span class=\"_ _0\"></span>or post-combination servic<span class=\"_ _0\"></span>es<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2cd9 w21f h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Infras<span class=\"_ _0\"></span>tructur<span class=\"_ _0\"></span>e Capital<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bd y2cda w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,179<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9be y2cd9 w220 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">The fair value is th<span class=\"_ _0\"></span>e curren<span class=\"_ _0\"></span>t for<span class=\"_ _0\"></span>ecasted<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bf y2cd9 w221 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>orecast<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c0 y2cd9 w222 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Applied a sensitivity on the maximum</div></td><td class=\"t m1 x9c1 ha y2cdb ff2 fs7 fc2 sc0 ls0 ws0\">Max: +12,861<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m1 x9c2 ha y2cdc ff2 fs7 fc2 sc0 ls0 ws0\">managemen<span class=\"_ _0\"></span>t fees divided b<span class=\"_ _0\"></span>y the </td><td></td><td class=\"t m1 x9c3 ha y2cdc ff2 fs7 fc2 sc0 ls0 ws0\">and minimum paym<span class=\"_ _0\"></span>ent that could be made<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x9c4 ha y2cdc ff2 fs7 fc2 sc0 ls0 ws0\">Min: -4,179<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m1 x9c5 ha y2cdd ff2 fs7 fc2 sc0 ls0 ws0\">managemen<span class=\"_ _0\"></span>t fees r<span class=\"_ _0\"></span>equir<span class=\"_ _0\"></span>ed to achieve </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m1 x88f ha y2cde ff2 fs7 fc2 sc0 ls0 ws0\">the maximum earn-o<span class=\"_ _0\"></span>ut multiplied </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m1 x9c6 ha y2cdf ff2 fs7 fc2 sc0 ls0 ws0\">by the maxim<span class=\"_ _0\"></span>um earnout payable<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2ce0 w223 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">WHEB<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c7 y2ce0 w67 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">48<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c8 y2ce1 w224 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">The fair v<span class=\"_ _0\"></span>alue is based on a per<span class=\"_ _0\"></span>centage o<span class=\"_ _0\"></span>f the<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bf y2ce2 w221 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>orecast<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c0 y2ce2 w222 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Applied a sensitivity on the maximum</div></td><td class=\"t m1 x9c9 ha y2ce3 ff2 fs7 fc2 sc0 ls0 ws0\">Max: +321<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m1 x9ca ha y2ce4 ff2 fs7 fc2 sc0 ls0 ws0\">f<span class=\"_ _0\"></span>orecas<span class=\"_ _0\"></span>ted EBITDA c<span class=\"_ _0\"></span>ontribution </td><td></td><td class=\"t m1 x9c3 ha y2ce4 ff2 fs7 fc2 sc0 ls0 ws0\">and minimum paym<span class=\"_ _0\"></span>ent that could be made<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x9cb ha y2ce4 ff2 fs7 fc2 sc0 ls0 ws0\">Min: -48<span class=\"_ _2d2\"> </span></td></tr></table>Unr<span class=\"_ _0\"></span>ealised gains and lo<span class=\"_ _0\"></span>sses on inves<span class=\"_ _0\"></span>tments at FVTPL ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised in the statem<span class=\"_ _0\"></span>ent of compr<span class=\"_ _0\"></span>ehensive income as f<span class=\"_ _0\"></span>air value gains on inv<span class=\"_ _0\"></span>estments. Unr<span class=\"_ _3\"></span>ealised gains and losses on c<span class=\"_ _0\"></span>ontingent considera<span class=\"_ _0\"></span>tion are r<span class=\"_ _0\"></span>ecognised in the s<span class=\"_ _0\"></span>tatement o<span class=\"_ _0\"></span>f compreh<span class=\"_ _0\"></span>ensive income as fair valu<span class=\"_ _0\"></span>e gains on contingen<span class=\"_ _0\"></span>t consideration (incl. financ<span class=\"_ _0\"></span>e expense). F<span class=\"_ _0\"></span>air value gains and lo<span class=\"_ _0\"></span>sses on rem<span class=\"_ _0\"></span>uneration f<span class=\"_ _0\"></span>or post-combina<span class=\"_ _0\"></span>tion services ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised over the v<span class=\"_ _0\"></span>esting period as staff co<span class=\"_ _0\"></span>sts \u2013 acquisitions.<span class=\"_ _2d2\"> </span>The r<span class=\"_ _0\"></span>econciliation o<span class=\"_ _0\"></span>f opening to closing balanc<span class=\"_ _0\"></span>es, significant unobservable inpu<span class=\"_ _0\"></span>ts and sensitivities ar<span class=\"_ _0\"></span>e disclosed in the f<span class=\"_ _0\"></span>ollowing not<span class=\"_ _0\"></span>es: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Investments a<span class=\"_ _0\"></span>t FVTPL \u2013 note 15</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Acquisition-rela<span class=\"_ _0\"></span>ted liabilities: Conting<span class=\"_ _0\"></span>ent consideration \u2013 n<span class=\"_ _0\"></span>ote 23</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Acquisition-rela<span class=\"_ _0\"></span>ted liabilities: Remun<span class=\"_ _0\"></span>eration f<span class=\"_ _0\"></span>or post-combination s<span class=\"_ _0\"></span>ervices \u2013 note 23</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-532": {
   "value": "F<span class=\"_ _0\"></span>air value hierar<span class=\"_ _0\"></span>chy<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>or financial instruments no<span class=\"_ _0\"></span>t traded in an activ<span class=\"_ _0\"></span>e market, such as f<span class=\"_ _3\"></span>orward f<span class=\"_ _3\"></span>oreign curr<span class=\"_ _0\"></span>ency contr<span class=\"_ _0\"></span>acts, the fair value is de<span class=\"_ _0\"></span>termined using appr<span class=\"_ _0\"></span>opriate valu<span class=\"_ _0\"></span>ation techniques that t<span class=\"_ _0\"></span>ake into accoun<span class=\"_ _0\"></span>t the terms and conditions o<span class=\"_ _0\"></span>f the contrac<span class=\"_ _0\"></span>ts and utilise observable mark<span class=\"_ _0\"></span>et data, su<span class=\"_ _0\"></span>ch as spot and f<span class=\"_ _3\"></span>orward r<span class=\"_ _0\"></span>ates, as inputs. In<span class=\"_ _0\"></span>vestments a<span class=\"_ _0\"></span>t FVTPL are the Gr<span class=\"_ _3\"></span>oup\u2019s co-inves<span class=\"_ _0\"></span>tment into Limit<span class=\"_ _0\"></span>ed Partner<span class=\"_ _0\"></span>ship funds and V<span class=\"_ _0\"></span>CT inves<span class=\"_ _0\"></span>tments managed by th<span class=\"_ _0\"></span>e Group. T<span class=\"_ _0\"></span>hese unquot<span class=\"_ _0\"></span>ed inve<span class=\"_ _0\"></span>stments ar<span class=\"_ _0\"></span>e valued on a net asse<span class=\"_ _0\"></span>t basis by the Gr<span class=\"_ _0\"></span>oup. The actu<span class=\"_ _0\"></span>al underlying inv<span class=\"_ _0\"></span>estments ar<span class=\"_ _0\"></span>e valued in accor<span class=\"_ _0\"></span>dance with the f<span class=\"_ _3\"></span>ollowing rules, which ar<span class=\"_ _0\"></span>e consistent with the IPEV V<span class=\"_ _3\"></span>aluation Guidelines as des<span class=\"_ _0\"></span>cribed in note 15.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup uses th<span class=\"_ _0\"></span>e following hier<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>chy for de<span class=\"_ _0\"></span>termining and disclosing th<span class=\"_ _0\"></span>e fair value of financial instruments b<span class=\"_ _0\"></span>y valuation techniqu<span class=\"_ _0\"></span>e:<span class=\"_ _2d2\"> </span>Le<span class=\"_ _0\"></span>vel 1: quote<span class=\"_ _0\"></span>d (unadjusted) price<span class=\"_ _0\"></span>s in active mark<span class=\"_ _0\"></span>ets for iden<span class=\"_ _0\"></span>tical assets or liabilities.<span class=\"_ _2d2\"> </span>Le<span class=\"_ _0\"></span>vel 2: other techniqu<span class=\"_ _0\"></span>es for which all input<span class=\"_ _0\"></span>s which have a significant e<span class=\"_ _0\"></span>ffec<span class=\"_ _0\"></span>t on the recor<span class=\"_ _3\"></span>ded fair value ar<span class=\"_ _0\"></span>e observable, either dir<span class=\"_ _0\"></span>ectly or indir<span class=\"_ _0\"></span>ectly.<span class=\"_ _2d2\"> </span>Le<span class=\"_ _0\"></span>vel 3: techniques which us<span class=\"_ _0\"></span>e inputs which have a significan<span class=\"_ _0\"></span>t eff<span class=\"_ _0\"></span>ect on the rec<span class=\"_ _0\"></span>orded f<span class=\"_ _0\"></span>air value that ar<span class=\"_ _0\"></span>e not bas<span class=\"_ _0\"></span>ed on observable marke<span class=\"_ _0\"></span>t data.<span class=\"_ _2d2\"> </span>A<span class=\"_ _0\"></span>t 31 Mar<span class=\"_ _0\"></span>ch 2025, the Gro<span class=\"_ _0\"></span>up held the follo<span class=\"_ _0\"></span>wing financial instruments me<span class=\"_ _0\"></span>asured a<span class=\"_ _0\"></span>t fair value:<span class=\"_ _2d2\"> </span><table class=\"s w216 h20e\" id=\"_a8a2c475-7a27-4bf1-bcf0-dcec0341c98e\"><tr><td></td><td></td><td class=\"c n x43b y2cc0 we0 h1d1\"><div class=\"t m1 x24f h2 y29d7 ff3 fs1 fc0 sc0 ls0 ws0\">31 March 2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x43c y2cc1 we1 h1e1\"><div class=\"t m1 x24f h2 y29d9 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch 2024<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m1 x63d h26 y2bb5 ff3 fs1 fc0 sc0 ls0 ws0\">Level 1 </td><td class=\"t m1 x989 h26 y2bb5 ff3 fs1 fc0 sc0 ls0 ws0\">Level 2 </td><td class=\"t m1 x98a h26 y2bb5 ff3 fs1 fc0 sc0 ls0 ws0\">Level 3 </td><td class=\"t m1 x440 h26 y2bb5 ff3 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m1 x98b h2 y2bb5 ff2 fs1 fc2 sc0 ls0 ws0\">Lev<span class=\"_ _0\"></span>el 1 </td><td class=\"t m1 x98c h2 y2bb5 ff2 fs1 fc2 sc0 ls0 ws0\">Lev<span class=\"_ _0\"></span>el 2 </td><td class=\"t m1 x98d h2 y2bb5 ff2 fs1 fc2 sc0 ls0 ws0\">Lev<span class=\"_ _0\"></span>el 3 </td><td class=\"t m1 x24d h2 y2bb5 ff2 fs1 fc2 sc0 ls0 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m1 x444 h26 y2bb7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x445 h26 y2bb7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x43f h26 y2bb7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x440 h26 y2bb7 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fd h2 y2bb7 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x2fe h2 y2bb7 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24c h2 y2bb7 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2bb7 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m1 x272 h9 y2cc2 ff3 fs7 fc0 sc0 ls0 ws0\">Financial assets<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y29a5 w63 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inve<span class=\"_ _0\"></span>stments at FVTPL<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x98e y29a6 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x98f y29a6 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x448 y29a6 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x990 y29a6 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x319 y29a5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x46a y29a5 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3df y29a5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3e0 y29a5 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e3 w68 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Derivativ<span class=\"_ _0\"></span>e assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e6 y29e4 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x991 y29e4 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x992 y29e4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x993 y29e4 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x994 y29e3 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x995 y29e3 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">473<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x996 y29e3 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x997 y29e3 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">473<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x998 y2891 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x999 y2891 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99a y2891 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99b y2891 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99c y29a9 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99d y29a9 w44 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">473<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99e y29a9 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,726<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99f y29a9 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">5,199<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 h9 y2cc3 ff3 fs7 fc0 sc0 ls0 ws0\">Financial liabilities<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y29f2 w217 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition-r<span class=\"_ _0\"></span>elated liabilities: C<span class=\"_ _0\"></span>ontingent consider<span class=\"_ _0\"></span>ation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48b y29f3 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48c y29f3 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a0 y29f3 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,258<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a1 y29f3 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,258<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f3 y29f2 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f4 y29f2 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60b y29f2 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,059<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60c y29f2 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,059<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w218 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition-r<span class=\"_ _0\"></span>elated liabilities: R<span class=\"_ _0\"></span>emunera<span class=\"_ _0\"></span>tion for post<span class=\"_ _0\"></span>-combination services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a2 y2895 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a3 y2895 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a4 y2895 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,227<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a5 y2895 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,227<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94a y2896 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a6 y2896 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a7 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,771<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a8 y2896 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">2,771<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x998 y2897 w4b h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x999 y2897 w95 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99a y2897 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,485<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99b y2897 we2 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,485<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99c y2898 w8a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a9 y2898 w45 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">\u2014<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99e y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,830<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99f y2898 w4d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">4,830<span class=\"_ _2d2\"> </span></div></td></tr></table>T<span class=\"_ _3\"></span>ransf<span class=\"_ _0\"></span>ers<span class=\"_ _2d2\"> </span>During the period ther<span class=\"_ _3\"></span>e were no tr<span class=\"_ _0\"></span>ansf<span class=\"_ _0\"></span>ers between L<span class=\"_ _0\"></span>evels 1, 2 or 3.<span class=\"_ _2d2\"> </span>The f<span class=\"_ _0\"></span>ollowing table summarise<span class=\"_ _0\"></span>s the inputs and estimat<span class=\"_ _0\"></span>es used f<span class=\"_ _0\"></span>or items categ<span class=\"_ _0\"></span>orised in Lev<span class=\"_ _0\"></span>el 3 of the fair value hier<span class=\"_ _0\"></span>arch<span class=\"_ _0\"></span>y together with a qu<span class=\"_ _0\"></span>antitative sensitivity analysis. T<span class=\"_ _0\"></span>here ha<span class=\"_ _0\"></span>ve been no changes in valuation me<span class=\"_ _0\"></span>thodology during the y<span class=\"_ _0\"></span>ear<span class=\"_ _3\"></span>.<span class=\"_ _2d2\"> </span><table class=\"s w219 h20f\" id=\"_cb9ad45e-988d-4429-965b-a10344f73d86\"><tr><td></td><td class=\"t m1 x9aa h26 y2cc4 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td></td><td></td><td></td><td class=\"t m1 x9ab h2 y2cc5 ff2 fs1 fc2 sc0 ls0 ws0\">Change </td></tr><tr><td></td><td class=\"t m1 x8de h26 y2cc6 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td></td><td class=\"t m1 x7b0 h2f y2cc7 ff7 fs1 fc2 sc0 ls0 ws0\">Significant </td><td></td><td class=\"t m1 x9ac h2 y2cc8 ff2 fs1 fc2 sc0 ls0 ws0\">in fair </td></tr><tr><td></td><td class=\"t m1 x9ad h26 y2cc9 ff3 fs1 fc0 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>air value </td><td class=\"t m1 x9ae h2 y2cc9 ff2 fs1 fc2 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>aluation </td><td class=\"t m1 x9af h2 y2cca ff2 fs1 fc2 sc0 ls0 ws0\">unobservable </td><td class=\"t m1 x9b0 h2 y2cca ff2 fs1 fc2 sc0 ls0 ws0\">Sensitivity inputs </td><td class=\"t m1 x9b1 h2 y2ccb ff2 fs1 fc2 sc0 ls0 ws0\">value </td></tr><tr><td class=\"t m1 x272 h2 y2ccc ff2 fs1 fc2 sc0 ls0 ws0\">Asset class and valu<span class=\"_ _0\"></span>ation<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x8de h26 y2ccd ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x9b2 h2 y2ccd ff2 fs1 fc2 sc0 ls0 ws0\">technique<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x519 h2 y2cce ff2 fs1 fc2 sc0 ls0 ws0\">inputs<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x9b3 h2 y2cce ff2 fs1 fc2 sc0 ls0 ws0\">unobservable input<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x24d h2 y2ccf ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2cd0 w63 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Inve<span class=\"_ _0\"></span>stments at FVTPL<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b4 y2cd1 w60 h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">5,420<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b5 y2cd0 w21a h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">The fair value is bas<span class=\"_ _0\"></span>ed on the closing NA<span class=\"_ _3\"></span>V of<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b6 y2cd0 w21b h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls66 wsa3\">N<span class=\"_ _4\"></span>AV<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b7 y2cd0 w21c h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">+/-5% on closin<span class=\"_ _0\"></span>g NA<span class=\"_ _3\"></span>V<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b8 y2cd0 w21d h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">+/- 271<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m1 x6ae ha y2cd2 ff2 fs7 fc2 sc0 ls0 ws0\">underlyin<span class=\"_ _0\"></span>g investmen<span class=\"_ _0\"></span>ts<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x272 ha y2cd3 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition-r<span class=\"_ _0\"></span>elated liabilities: C<span class=\"_ _0\"></span>ontingent </td><td class=\"c n x9b9 y2cd4 w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">1,258<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9ba y2cd5 w21e h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">The f<span class=\"_ _0\"></span>air value is a ratio o<span class=\"_ _0\"></span>f the closing NA<span class=\"_ _3\"></span>V of the<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b6 y2cd5 w21b h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls66 wsa3\">N<span class=\"_ _4\"></span>AV<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b7 y2cd5 w21c h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">+/-5% on closin<span class=\"_ _0\"></span>g NA<span class=\"_ _3\"></span>V<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bb y2cd5 w197 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">+/- 63<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m1 x272 ha y2cd6 ff2 fs7 fc2 sc0 ls0 ws0\">considera<span class=\"_ _0\"></span>tion<span class=\"_ _2d2\"> </span></td><td></td><td class=\"t m1 x9bc ha y2cd6 ff2 fs7 fc2 sc0 ls0 ws0\">funds ac<span class=\"_ _0\"></span>quired to th<span class=\"_ _0\"></span>e NA<span class=\"_ _3\"></span>V on acquisition<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x272 ha y2cd7 ff2 fs7 fc2 sc0 ls0 ws0\">Acquisition-r<span class=\"_ _0\"></span>elated liabilities: R<span class=\"_ _0\"></span>emunera<span class=\"_ _0\"></span>tion </td><td class=\"t m1 x6fe h9 y2cd7 ff3 fs7 fc0 sc0 ls0 ws0\">4,227<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m1 x272 ha y2cd8 ff2 fs7 fc2 sc0 ls0 ws0\">f<span class=\"_ _0\"></span>or post-combination servic<span class=\"_ _0\"></span>es<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2cd9 w21f h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Infras<span class=\"_ _0\"></span>tructur<span class=\"_ _0\"></span>e Capital<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bd y2cda w4d h1bd\"><div class=\"t m1 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,179<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9be y2cd9 w220 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">The fair value is th<span class=\"_ _0\"></span>e curren<span class=\"_ _0\"></span>t for<span class=\"_ _0\"></span>ecasted<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bf y2cd9 w221 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>orecast<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c0 y2cd9 w222 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Applied a sensitivity on the maximum</div></td><td class=\"t m1 x9c1 ha y2cdb ff2 fs7 fc2 sc0 ls0 ws0\">Max: +12,861<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m1 x9c2 ha y2cdc ff2 fs7 fc2 sc0 ls0 ws0\">managemen<span class=\"_ _0\"></span>t fees divided b<span class=\"_ _0\"></span>y the </td><td></td><td class=\"t m1 x9c3 ha y2cdc ff2 fs7 fc2 sc0 ls0 ws0\">and minimum paym<span class=\"_ _0\"></span>ent that could be made<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x9c4 ha y2cdc ff2 fs7 fc2 sc0 ls0 ws0\">Min: -4,179<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m1 x9c5 ha y2cdd ff2 fs7 fc2 sc0 ls0 ws0\">managemen<span class=\"_ _0\"></span>t fees r<span class=\"_ _0\"></span>equir<span class=\"_ _0\"></span>ed to achieve </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m1 x88f ha y2cde ff2 fs7 fc2 sc0 ls0 ws0\">the maximum earn-o<span class=\"_ _0\"></span>ut multiplied </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m1 x9c6 ha y2cdf ff2 fs7 fc2 sc0 ls0 ws0\">by the maxim<span class=\"_ _0\"></span>um earnout payable<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x250 y2ce0 w223 h1bb\"><div class=\"t m1 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">WHEB<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c7 y2ce0 w67 h1ba\"><div class=\"t m1 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">48<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c8 y2ce1 w224 h1be\"><div class=\"t m1 x24f hb y288b ff2 fs7 fc2 sc0 ls0 ws0\">The fair v<span class=\"_ _0\"></span>alue is based on a per<span class=\"_ _0\"></span>centage o<span class=\"_ _0\"></span>f the<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bf y2ce2 w221 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>orecast<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c0 y2ce2 w222 h1be\"><div class=\"t m1 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Applied a sensitivity on the maximum</div></td><td class=\"t m1 x9c9 ha y2ce3 ff2 fs7 fc2 sc0 ls0 ws0\">Max: +321<span class=\"_ _2d2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m1 x9ca ha y2ce4 ff2 fs7 fc2 sc0 ls0 ws0\">f<span class=\"_ _0\"></span>orecas<span class=\"_ _0\"></span>ted EBITDA c<span class=\"_ _0\"></span>ontribution </td><td></td><td class=\"t m1 x9c3 ha y2ce4 ff2 fs7 fc2 sc0 ls0 ws0\">and minimum paym<span class=\"_ _0\"></span>ent that could be made<span class=\"_ _2d2\"> </span></td><td class=\"t m1 x9cb ha y2ce4 ff2 fs7 fc2 sc0 ls0 ws0\">Min: -48<span class=\"_ _2d2\"> </span></td></tr></table>Unr<span class=\"_ _0\"></span>ealised gains and lo<span class=\"_ _0\"></span>sses on inves<span class=\"_ _0\"></span>tments at FVTPL ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised in the statem<span class=\"_ _0\"></span>ent of compr<span class=\"_ _0\"></span>ehensive income as f<span class=\"_ _0\"></span>air value gains on inv<span class=\"_ _0\"></span>estments. Unr<span class=\"_ _3\"></span>ealised gains and losses on c<span class=\"_ _0\"></span>ontingent considera<span class=\"_ _0\"></span>tion are r<span class=\"_ _0\"></span>ecognised in the s<span class=\"_ _0\"></span>tatement o<span class=\"_ _0\"></span>f compreh<span class=\"_ _0\"></span>ensive income as fair valu<span class=\"_ _0\"></span>e gains on contingen<span class=\"_ _0\"></span>t consideration (incl. financ<span class=\"_ _0\"></span>e expense). F<span class=\"_ _0\"></span>air value gains and lo<span class=\"_ _0\"></span>sses on rem<span class=\"_ _0\"></span>uneration f<span class=\"_ _0\"></span>or post-combina<span class=\"_ _0\"></span>tion services ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised over the v<span class=\"_ _0\"></span>esting period as staff co<span class=\"_ _0\"></span>sts \u2013 acquisitions.<span class=\"_ _2d2\"> </span>The r<span class=\"_ _0\"></span>econciliation o<span class=\"_ _0\"></span>f opening to closing balanc<span class=\"_ _0\"></span>es, significant unobservable inpu<span class=\"_ _0\"></span>ts and sensitivities ar<span class=\"_ _0\"></span>e disclosed in the f<span class=\"_ _0\"></span>ollowing not<span class=\"_ _0\"></span>es: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Investments a<span class=\"_ _0\"></span>t FVTPL \u2013 note 15</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Acquisition-rela<span class=\"_ _0\"></span>ted liabilities: Conting<span class=\"_ _0\"></span>ent consideration \u2013 n<span class=\"_ _0\"></span>ote 23</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Acquisition-rela<span class=\"_ _0\"></span>ted liabilities: Remun<span class=\"_ _0\"></span>eration f<span class=\"_ _0\"></span>or post-combination s<span class=\"_ _0\"></span>ervices \u2013 note 23</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-518": {
   "value": "(b) Liquidity risk<span class=\"_ _2d2\"> </span>Liquidity risk is the risk that the G<span class=\"_ _0\"></span>roup will no<span class=\"_ _0\"></span>t be able to meet its finan<span class=\"_ _0\"></span>cial obligations as they fall due. T<span class=\"_ _0\"></span>he Gro<span class=\"_ _0\"></span>up maintains significant liquid r<span class=\"_ _0\"></span>esour<span class=\"_ _0\"></span>ces in the f<span class=\"_ _0\"></span>orm of cash or cash deposits in or<span class=\"_ _0\"></span>der to meet workin<span class=\"_ _0\"></span>g capital and re<span class=\"_ _0\"></span>gulatory needs. F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>esight is pr<span class=\"_ _0\"></span>edominantly financed thr<span class=\"_ _0\"></span>ough a combination o<span class=\"_ _0\"></span>f share capital, undis<span class=\"_ _0\"></span>tributed pr<span class=\"_ _0\"></span>ofits and cash.<span class=\"_ _2d2\"> </span>The contr<span class=\"_ _0\"></span>actual mat<span class=\"_ _0\"></span>urities (repr<span class=\"_ _3\"></span>esenting undiscoun<span class=\"_ _0\"></span>ted contr<span class=\"_ _0\"></span>actual cash flows<span class=\"_ _0\"></span>) of financial liabilities ar<span class=\"_ _0\"></span>e contained in the r<span class=\"_ _0\"></span>espective n<span class=\"_ _0\"></span>ote f<span class=\"_ _0\"></span>or each cate<span class=\"_ _0\"></span>gory of liability as f<span class=\"_ _0\"></span>ollows: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">T<span class=\"_ _3\"></span>rade and o<span class=\"_ _0\"></span>ther payables, see no<span class=\"_ _0\"></span>te 20</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Loans and borr<span class=\"_ _0\"></span>owings, see n<span class=\"_ _0\"></span>ote 21</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Lease liabilities, see no<span class=\"_ _0\"></span>te 22</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Acquisition-rela<span class=\"_ _0\"></span>ted liabilities: Conting<span class=\"_ _0\"></span>ent consideration, s<span class=\"_ _0\"></span>ee note 23<span class=\"_ _2d2\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-519": {
   "value": "(c) C<span class=\"_ _0\"></span>redit risk<span class=\"_ _2d2\"> </span>Cr<span class=\"_ _0\"></span>edit risk r<span class=\"_ _0\"></span>efer<span class=\"_ _0\"></span>s to the risk that a co<span class=\"_ _0\"></span>unterparty will defaul<span class=\"_ _0\"></span>t on its contrac<span class=\"_ _0\"></span>tual obligations r<span class=\"_ _0\"></span>esulting in financial loss t<span class=\"_ _0\"></span>o the Gr<span class=\"_ _0\"></span>oup. In order t<span class=\"_ _0\"></span>o minimise the risk, the Gr<span class=\"_ _0\"></span>oup endeavo<span class=\"_ _0\"></span>urs only to deal with c<span class=\"_ _0\"></span>ompanies which are demonstr<span class=\"_ _0\"></span>ably cre<span class=\"_ _0\"></span>ditworthy and this, tog<span class=\"_ _0\"></span>ether with the aggr<span class=\"_ _0\"></span>egat<span class=\"_ _0\"></span>e financial exposur<span class=\"_ _0\"></span>e, is continuously m<span class=\"_ _0\"></span>onitored. T<span class=\"_ _0\"></span>he maximum exposur<span class=\"_ _3\"></span>e to credit risk is<span class=\"_ gs8\"> </span>the value o<span class=\"_ _0\"></span>f the outstanding amo<span class=\"_ _0\"></span>unt.<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup does no<span class=\"_ _0\"></span>t consider that ther<span class=\"_ _0\"></span>e is any concentr<span class=\"_ _0\"></span>ation of risk within either tr<span class=\"_ _0\"></span>ade or other<span class=\"_ gs8\"> </span>r<span class=\"_ _3\"></span>eceivables. Cr<span class=\"_ _0\"></span>edit risk on cash and cash equivalen<span class=\"_ _0\"></span>ts is considered t<span class=\"_ _0\"></span>o be very low as the coun<span class=\"_ _0\"></span>terparties ar<span class=\"_ _0\"></span>e<span class=\"_ gs8\"> </span>all substantial bank<span class=\"_ _0\"></span>s with high credit r<span class=\"_ _0\"></span>atings abov<span class=\"_ _0\"></span>e A. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-521": {
   "value": "Capital risk management<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup is pr<span class=\"_ _0\"></span>edominantly equity funded and this mak<span class=\"_ _0\"></span>es up the capital struc<span class=\"_ _0\"></span>ture o<span class=\"_ _0\"></span>f the business. E<span class=\"_ _0\"></span>quity comprises shar<span class=\"_ _0\"></span>e capital, shar<span class=\"_ _0\"></span>e premium and r<span class=\"_ _0\"></span>etained pr<span class=\"_ _3\"></span>ofits as per the stat<span class=\"_ _0\"></span>ement of financial position. The Gr<span class=\"_ _0\"></span>oup\u2019s curr<span class=\"_ _0\"></span>ent objective<span class=\"_ _0\"></span>s when maintaining capital ar<span class=\"_ _0\"></span>e to: <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Holding an appropriat<span class=\"_ _0\"></span>e level of r<span class=\"_ _3\"></span>egulatory capital and liquidity</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span><span class=\"ff2\">Generating a str<span class=\"_ _3\"></span>ong re<span class=\"_ _0\"></span>turn on existing capital and in<span class=\"_ _0\"></span>vesting or<span class=\"_ _0\"></span>ganically f<span class=\"_ _0\"></span>or futur<span class=\"_ _0\"></span>e gro<span class=\"_ _0\"></span>wth</span></span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Annual distribution o<span class=\"_ _0\"></span>f 60% of adjuste<span class=\"_ _0\"></span>d pro<span class=\"_ _0\"></span>fit </span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Disciplined strat<span class=\"_ _0\"></span>egic and financial assessmen<span class=\"_ _0\"></span>t of opportunities</span> <span class=\"_ _f\"></span><span class=\"ff7\">\u0219<span class=\"_ _6\"> </span>Return o<span class=\"_ _0\"></span>f surplus capital not r<span class=\"_ _3\"></span>equired f<span class=\"_ _0\"></span>or other priorities (e.g. thr<span class=\"_ _3\"></span>ough shar<span class=\"_ _0\"></span>e buybacks)<span class=\"_ _2d2\"> </span></span>The Gr<span class=\"_ _0\"></span>oup sets th<span class=\"_ _0\"></span>e amount of capital it r<span class=\"_ _0\"></span>equir<span class=\"_ _0\"></span>es in proportion t<span class=\"_ _0\"></span>o risk. The Gr<span class=\"_ _0\"></span>oup manages its capital struc<span class=\"_ _0\"></span>ture and mak<span class=\"_ _0\"></span>es adjustmen<span class=\"_ _0\"></span>ts to it in the light o<span class=\"_ _0\"></span>f changes in economic c<span class=\"_ _0\"></span>onditions and the risk char<span class=\"_ _0\"></span>acteristics of un<span class=\"_ _0\"></span>derlying assets. F<span class=\"_ _0\"></span>or specific capital allocation mat<span class=\"_ _0\"></span>ters during the y<span class=\"_ _0\"></span>ear ended 31 Mar<span class=\"_ _0\"></span>ch 2025, please see the Ex<span class=\"_ _0\"></span>ecutive Chairman\u2019s R<span class=\"_ _0\"></span>eport on page 3 and financial r<span class=\"_ _0\"></span>eview on page 35. A<span class=\"_ _0\"></span>ll reg<span class=\"_ _0\"></span>ulatory capital r<span class=\"_ _0\"></span>equirem<span class=\"_ _0\"></span>ents of subsidiaries in th<span class=\"_ _0\"></span>e Group w<span class=\"_ _0\"></span>ere complied with. F<span class=\"_ _3\"></span>oresigh<span class=\"_ _0\"></span>t Gro<span class=\"_ _0\"></span>up LLP has document<span class=\"_ _0\"></span>ed its Internal Capital Adequ<span class=\"_ _0\"></span>acy and Risk Assessm<span class=\"_ _0\"></span>ent proce<span class=\"_ _0\"></span>ss (\u201cICARA\u201d) in compliance with the In<span class=\"_ _0\"></span>vestment F<span class=\"_ _0\"></span>irms Prudential R<span class=\"_ _0\"></span>egime (\u201cIFPR\u201d).<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-522": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup r<span class=\"_ _0\"></span>ecognises busin<span class=\"_ _0\"></span>ess combinations (including ac<span class=\"_ _0\"></span>quisitions) when it considers that it has ob<span class=\"_ _0\"></span>tained contr<span class=\"_ _0\"></span>ol over a b<span class=\"_ _0\"></span>usiness, which could be an entity or separ<span class=\"_ _0\"></span>ate busin<span class=\"_ _0\"></span>ess within an entity (f<span class=\"_ _0\"></span>or example acquiring mana<span class=\"_ _0\"></span>gement contr<span class=\"_ _0\"></span>acts and hiring the te<span class=\"_ _0\"></span>am to service those con<span class=\"_ _0\"></span>tracts). T<span class=\"_ _0\"></span>he consideration o<span class=\"_ _0\"></span>f the acquisition is measur<span class=\"_ _3\"></span>ed as the aggreg<span class=\"_ _0\"></span>ate of th<span class=\"_ _0\"></span>e fair value<span class=\"_ _0\"></span>s, at the date o<span class=\"_ _0\"></span>f exchang<span class=\"_ _0\"></span>e, of assets giv<span class=\"_ _0\"></span>en, liabilities incurr<span class=\"_ _0\"></span>ed or assumed, and equity instrumen<span class=\"_ _0\"></span>ts issued by the Gr<span class=\"_ _3\"></span>oup in exchang<span class=\"_ _0\"></span>e for contr<span class=\"_ _3\"></span>ol of the acquir<span class=\"_ _0\"></span>ee. As per IFRS 3.B55(a) wher<span class=\"_ _0\"></span>e the cost o<span class=\"_ _0\"></span>f acquisition contains pa<span class=\"_ _0\"></span>yments that ar<span class=\"_ _0\"></span>e automatic<span class=\"_ _0\"></span>ally forf<span class=\"_ _0\"></span>eited if employment t<span class=\"_ _0\"></span>erminates, thes<span class=\"_ _0\"></span>e are acc<span class=\"_ _0\"></span>ounted f<span class=\"_ _0\"></span>or as remun<span class=\"_ _0\"></span>eration f<span class=\"_ _0\"></span>or post-combination services and n<span class=\"_ _0\"></span>ot cost o<span class=\"_ _0\"></span>f the acquisition. The acquir<span class=\"_ _3\"></span>ee\u2019s identifiable assets, liabilities and con<span class=\"_ _0\"></span>tingent liabilities that m<span class=\"_ _0\"></span>eet the conditions f<span class=\"_ _0\"></span>or reco<span class=\"_ _0\"></span>gnition under IFRS 3 ar<span class=\"_ _0\"></span>e recognis<span class=\"_ _0\"></span>ed at their fair value at th<span class=\"_ _0\"></span>e acquisition date.<span class=\"_ _2d2\"> </span>Acquisition-r<span class=\"_ _0\"></span>elated c<span class=\"_ _0\"></span>osts are e<span class=\"_ _0\"></span>xpensed as incurr<span class=\"_ _0\"></span>ed and included in the sta<span class=\"_ _0\"></span>tement of compr<span class=\"_ _0\"></span>ehensive income.<span class=\"_ _2d2\"> </span>Goodwill<span class=\"_ _2d2\"> </span>Goodwill arises thr<span class=\"_ _3\"></span>ough business combinations an<span class=\"_ _0\"></span>d repr<span class=\"_ _0\"></span>esents the e<span class=\"_ _0\"></span>xcess o<span class=\"_ _0\"></span>f the cost of acquisition ov<span class=\"_ _0\"></span>er the Gr<span class=\"_ _0\"></span>oup\u2019s inter<span class=\"_ _0\"></span>est in the fair value o<span class=\"_ _0\"></span>f the identifiable assets, liabilitie<span class=\"_ _0\"></span>s and conting<span class=\"_ _0\"></span>ent liabilities of a busine<span class=\"_ _0\"></span>ss at the date o<span class=\"_ _0\"></span>f acquisition. Goodwill is r<span class=\"_ _0\"></span>ecognised as an asset and me<span class=\"_ _0\"></span>asured a<span class=\"_ _0\"></span>t cost less acc<span class=\"_ _0\"></span>umulated impairment loss<span class=\"_ _0\"></span>es (see not<span class=\"_ _0\"></span>e 14 for further explanation<span class=\"_ _0\"></span>). Where th<span class=\"_ _0\"></span>e fair value of the iden<span class=\"_ _0\"></span>tifiable assets and liabilities ex<span class=\"_ _0\"></span>ceeds the cos<span class=\"_ _0\"></span>t of ac<span class=\"_ _0\"></span>quisition, a gain on business combina<span class=\"_ _0\"></span>tion arises and is cre<span class=\"_ _0\"></span>dited to the stat<span class=\"_ _0\"></span>ement of compr<span class=\"_ _0\"></span>ehensive income in th<span class=\"_ _0\"></span>e year of the ac<span class=\"_ _0\"></span>quisition.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "<div class=\"t m2 h13 ff6 fs9 fc0 sc0 ls0 ws0 gs51d\">T<span class=\"_ _3\"></span>ransactions with k<span class=\"_ _0\"></span>ey management per<span class=\"_ _0\"></span>sonnel<span class=\"_ _2d2\"> </span></div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs51e\">The Gr<span class=\"_ _0\"></span>oup consider<span class=\"_ _0\"></span>s Exco member<span class=\"_ _0\"></span>s as the key manag<span class=\"_ _0\"></span>ement personnel and th<span class=\"_ _0\"></span>e table below </div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gs51f\">sets ou<span class=\"_ _0\"></span>t all transactions with these per<span class=\"_ _0\"></span>sonnel and the Dir<span class=\"_ _0\"></span>ector<span class=\"_ _0\"></span>s:<span class=\"_ _2d2\"> </span></div><div class=\"gs520\"><table class=\"s w23f h1d7\" id=\"_a2c2563a-1c32-4afb-beb6-2b4526fb79c1\"><tr><td></td><td class=\"t m2 x2af h26 y2d01 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m2 x2b0 h2 y2d02 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m2 x2b1 h26 y2d03 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m2 x2b2 h2 y2d04 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m2 x2b1 h26 y2d05 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x2b2 h2 y2d06 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2989 w240 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">W<span class=\"_ _0\"></span>ages and salaries<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9f2 y2989 we2 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">4,159<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9f3 y2a43 we2 h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">3,156<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e8 w241 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Other bene<span class=\"_ _0\"></span>fits<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9f4 y29e8 w4a h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">42<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9f5 y2a2e w4a h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">38<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w90 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Shar<span class=\"_ _0\"></span>e-based paymen<span class=\"_ _0\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9f6 y2895 w44 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">666<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9f7 y2896 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">425<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x424 y2897 w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,867<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y2898 w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,619<span class=\"_ _2d2\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "Accounting policy:<span class=\"_ _2d2\"> </span>Advanc<span class=\"_ _0\"></span>es to staff (includin<span class=\"_ _0\"></span>g Partners o<span class=\"_ _0\"></span>f For<span class=\"_ _0\"></span>esight Gr<span class=\"_ _3\"></span>oup LLP) ar<span class=\"_ _0\"></span>e accounted f<span class=\"_ _3\"></span>or as employe<span class=\"_ _0\"></span>e benefits under IAS 19. In line with IA<span class=\"_ _0\"></span>S 19, the advance is initially r<span class=\"_ _0\"></span>ecognised as a financial asset and th<span class=\"_ _0\"></span>en as an expense when services ar<span class=\"_ _0\"></span>e pr<span class=\"_ _0\"></span>ovided, also taking int<span class=\"_ _0\"></span>o accoun<span class=\"_ _0\"></span>t the contrac<span class=\"_ _0\"></span>tual terms of th<span class=\"_ _0\"></span>e advances.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "<div class=\"t m2 h13 ff6 fs9 fc2 sc0 ls0 ws0 gs536\">32. Relat<span class=\"_ _0\"></span>ed party transactions<span class=\"_ _2d2\"> </span></div><div class=\"t m2 ha ff2 fs7 fc3 sc0 ls0 ws0 gs537\">T<span class=\"_ _3\"></span>rans<span class=\"_ _0\"></span>actions between the C<span class=\"_ _0\"></span>ompany and its subsidiaries, which ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>elated parties, hav<span class=\"_ _0\"></span>e been </div><div class=\"t m2 hb ff7 fs7 fc3 sc0 ls0 ws0 gs538\">eliminated on c<span class=\"_ _0\"></span>onsolidation and ar<span class=\"_ _0\"></span>e not disclose<span class=\"_ _0\"></span>d as per basis on consolidation (see no<span class=\"_ _0\"></span>te 2c).<span class=\"_ _2d2\"> </span></div>T<span class=\"_ _3\"></span>ransactions with k<span class=\"_ _0\"></span>ey management per<span class=\"_ _0\"></span>sonnel<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup consider<span class=\"_ _0\"></span>s Exco member<span class=\"_ _0\"></span>s as the key manag<span class=\"_ _0\"></span>ement personnel and th<span class=\"_ _0\"></span>e table below sets ou<span class=\"_ _0\"></span>t all transactions with these per<span class=\"_ _0\"></span>sonnel and the Dir<span class=\"_ _0\"></span>ector<span class=\"_ _0\"></span>s:<span class=\"_ _2d2\"> </span><table class=\"s w23f h1d7\" id=\"_a2c2563a-1c32-4afb-beb6-2b4526fb79c1\"><tr><td></td><td class=\"t m2 x2af h26 y2d01 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m2 x2b0 h2 y2d02 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m2 x2b1 h26 y2d03 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m2 x2b2 h2 y2d04 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m2 x2b1 h26 y2d05 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x2b2 h2 y2d06 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2989 w240 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">W<span class=\"_ _0\"></span>ages and salaries<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9f2 y2989 we2 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">4,159<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9f3 y2a43 we2 h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">3,156<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e8 w241 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Other bene<span class=\"_ _0\"></span>fits<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9f4 y29e8 w4a h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">42<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9f5 y2a2e w4a h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">38<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w90 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Shar<span class=\"_ _0\"></span>e-based paymen<span class=\"_ _0\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9f6 y2895 w44 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">666<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9f7 y2896 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">425<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x424 y2897 w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,867<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y2898 w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,619<span class=\"_ _2d2\"> </span></div></td></tr></table>S<span class=\"_ _0\"></span>taff advances<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Advanc<span class=\"_ _0\"></span>es to staff (includin<span class=\"_ _0\"></span>g Partners o<span class=\"_ _0\"></span>f For<span class=\"_ _0\"></span>esight Gr<span class=\"_ _3\"></span>oup LLP) ar<span class=\"_ _0\"></span>e accounted f<span class=\"_ _3\"></span>or as employe<span class=\"_ _0\"></span>e benefits under IAS 19. In line with IA<span class=\"_ _0\"></span>S 19, the advance is initially r<span class=\"_ _0\"></span>ecognised as a financial asset and th<span class=\"_ _0\"></span>en as an expense when services ar<span class=\"_ _0\"></span>e pr<span class=\"_ _0\"></span>ovided, also taking int<span class=\"_ _0\"></span>o accoun<span class=\"_ _0\"></span>t the contrac<span class=\"_ _0\"></span>tual terms of th<span class=\"_ _0\"></span>e advances.<span class=\"_ _2d2\"> </span>S<span class=\"_ _0\"></span>taff advance<span class=\"_ _0\"></span>s are made to v<span class=\"_ _0\"></span>arious members o<span class=\"_ _0\"></span>f For<span class=\"_ _0\"></span>esight Gr<span class=\"_ _3\"></span>oup LLP or employees t<span class=\"_ _0\"></span>o be expensed o<span class=\"_ _0\"></span>ver five year<span class=\"_ _0\"></span>s in line with the contr<span class=\"_ _0\"></span>actual terms o<span class=\"_ _0\"></span>f the advance<span class=\"_ _0\"></span>s but are r<span class=\"_ _3\"></span>epayable if the r<span class=\"_ _0\"></span>elevant individu<span class=\"_ _0\"></span>als leave the G<span class=\"_ _0\"></span>roup. Durin<span class=\"_ _0\"></span>g the year ended 31 Mar<span class=\"_ _0\"></span>ch 2024 and 2025 no<span class=\"_ gs8\"> </span>additional adv<span class=\"_ _0\"></span>ances wer<span class=\"_ _0\"></span>e made by F<span class=\"_ _0\"></span>oresigh<span class=\"_ _0\"></span>t Gr<span class=\"_ _0\"></span>oup LLP and \u00a3680,000 (2024: \u00a3740,000) of<span class=\"_ gs8\"> </span>the ad<span class=\"_ _0\"></span>vances wer<span class=\"_ _0\"></span>e expensed.<span class=\"_ _2d2\"> </span>Management f<span class=\"_ _0\"></span>ee rebates<span class=\"_ _2d2\"> </span>Gary F<span class=\"_ _0\"></span>raser<span class=\"_ _3\"></span>, Chief Financial O<span class=\"_ _0\"></span>fficer<span class=\"_ _0\"></span>, and David Hughes, C<span class=\"_ _0\"></span>hief Inves<span class=\"_ _0\"></span>tment Officer<span class=\"_ _3\"></span>, are inv<span class=\"_ _0\"></span>estors into F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>esight Re<span class=\"_ _0\"></span>gional Investmen<span class=\"_ _0\"></span>t III LP. Follo<span class=\"_ _0\"></span>wing a further close o<span class=\"_ _0\"></span>f the fund, they ent<span class=\"_ _0\"></span>ered int<span class=\"_ _0\"></span>o managemen<span class=\"_ _0\"></span>t fee r<span class=\"_ _0\"></span>ebate agr<span class=\"_ _3\"></span>eements with For<span class=\"_ _3\"></span>esight Gr<span class=\"_ _0\"></span>oup LLP. Th<span class=\"_ _0\"></span>ese reb<span class=\"_ _0\"></span>ates to<span class=\"_ _0\"></span>talled \u00a35,000 (2024: \u00a35,014) and \u00a38,750 (2024: \u00a38,774) r<span class=\"_ _0\"></span>espectively.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-523": {
   "value": "32. Relat<span class=\"_ _0\"></span>ed party transactions<span class=\"_ _2d2\"> </span>T<span class=\"_ _3\"></span>rans<span class=\"_ _0\"></span>actions between the C<span class=\"_ _0\"></span>ompany and its subsidiaries, which ar<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>elated parties, hav<span class=\"_ _0\"></span>e been eliminated on c<span class=\"_ _0\"></span>onsolidation and ar<span class=\"_ _0\"></span>e not disclose<span class=\"_ _0\"></span>d as per basis on consolidation (see no<span class=\"_ _0\"></span>te 2c).<span class=\"_ _2d2\"> </span>T<span class=\"_ _3\"></span>ransactions with k<span class=\"_ _0\"></span>ey management per<span class=\"_ _0\"></span>sonnel<span class=\"_ _2d2\"> </span>The Gr<span class=\"_ _0\"></span>oup consider<span class=\"_ _0\"></span>s Exco member<span class=\"_ _0\"></span>s as the key manag<span class=\"_ _0\"></span>ement personnel and th<span class=\"_ _0\"></span>e table below sets ou<span class=\"_ _0\"></span>t all transactions with these per<span class=\"_ _0\"></span>sonnel and the Dir<span class=\"_ _0\"></span>ector<span class=\"_ _0\"></span>s:<span class=\"_ _2d2\"> </span><table class=\"s w23f h1d7\" id=\"_a2c2563a-1c32-4afb-beb6-2b4526fb79c1\"><tr><td></td><td class=\"t m2 x2af h26 y2d01 ff3 fs1 fc0 sc0 ls0 ws0\">31 March </td><td class=\"t m2 x2b0 h2 y2d02 ff2 fs1 fc2 sc0 ls0 ws0\">31 Mar<span class=\"_ _0\"></span>ch </td></tr><tr><td></td><td class=\"t m2 x2b1 h26 y2d03 ff3 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m2 x2b2 h2 y2d04 ff2 fs1 fc2 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m2 x2b1 h26 y2d05 ff3 fs1 fc0 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m2 x2b2 h2 y2d06 ff2 fs1 fc2 sc0 ls0 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x250 y2989 w240 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">W<span class=\"_ _0\"></span>ages and salaries<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9f2 y2989 we2 h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">4,159<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9f3 y2a43 we2 h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">3,156<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y29e8 w241 h1bb\"><div class=\"t m2 x24f hb y2872 ff7 fs7 fc2 sc0 ls0 ws0\">Other bene<span class=\"_ _0\"></span>fits<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9f4 y29e8 w4a h1ba\"><div class=\"t m2 x24f hb y2872 ff3 fs7 fc0 sc0 ls0 ws0\">42<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9f5 y2a2e w4a h1b9\"><div class=\"t m2 x24f hb y2870 ff2 fs7 fc2 sc0 ls0 ws0\">38<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x250 y2896 w90 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">Shar<span class=\"_ _0\"></span>e-based paymen<span class=\"_ _0\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9f6 y2895 w44 h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">666<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9f7 y2896 w44 h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">425<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x424 y2897 w4d h1bd\"><div class=\"t m2 x24f ha y2876 ff3 fs7 fc0 sc0 ls0 ws0\">4,867<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y2898 w4d h1be\"><div class=\"t m2 x24f ha y2874 ff2 fs7 fc2 sc0 ls0 ws0\">3,619<span class=\"_ _2d2\"> </span></div></td></tr></table>S<span class=\"_ _0\"></span>taff advances<span class=\"_ _2d2\"> </span>Accounting policy:<span class=\"_ _2d2\"> </span>Advanc<span class=\"_ _0\"></span>es to staff (includin<span class=\"_ _0\"></span>g Partners o<span class=\"_ _0\"></span>f For<span class=\"_ _0\"></span>esight Gr<span class=\"_ _3\"></span>oup LLP) ar<span class=\"_ _0\"></span>e accounted f<span class=\"_ _3\"></span>or as employe<span class=\"_ _0\"></span>e benefits under IAS 19. In line with IA<span class=\"_ _0\"></span>S 19, the advance is initially r<span class=\"_ _0\"></span>ecognised as a financial asset and th<span class=\"_ _0\"></span>en as an expense when services ar<span class=\"_ _0\"></span>e pr<span class=\"_ _0\"></span>ovided, also taking int<span class=\"_ _0\"></span>o accoun<span class=\"_ _0\"></span>t the contrac<span class=\"_ _0\"></span>tual terms of th<span class=\"_ _0\"></span>e advances.<span class=\"_ _2d2\"> </span>S<span class=\"_ _0\"></span>taff advance<span class=\"_ _0\"></span>s are made to v<span class=\"_ _0\"></span>arious members o<span class=\"_ _0\"></span>f For<span class=\"_ _0\"></span>esight Gr<span class=\"_ _3\"></span>oup LLP or employees t<span class=\"_ _0\"></span>o be expensed o<span class=\"_ _0\"></span>ver five year<span class=\"_ _0\"></span>s in line with the contr<span class=\"_ _0\"></span>actual terms o<span class=\"_ _0\"></span>f the advance<span class=\"_ _0\"></span>s but are r<span class=\"_ _3\"></span>epayable if the r<span class=\"_ _0\"></span>elevant individu<span class=\"_ _0\"></span>als leave the G<span class=\"_ _0\"></span>roup. Durin<span class=\"_ _0\"></span>g the year ended 31 Mar<span class=\"_ _0\"></span>ch 2024 and 2025 no<span class=\"_ gs8\"> </span>additional adv<span class=\"_ _0\"></span>ances wer<span class=\"_ _0\"></span>e made by F<span class=\"_ _0\"></span>oresigh<span class=\"_ _0\"></span>t Gr<span class=\"_ _0\"></span>oup LLP and \u00a3680,000 (2024: \u00a3740,000) of<span class=\"_ gs8\"> </span>the ad<span class=\"_ _0\"></span>vances wer<span class=\"_ _0\"></span>e expensed.<span class=\"_ _2d2\"> </span>Management f<span class=\"_ _0\"></span>ee rebates<span class=\"_ _2d2\"> </span>Gary F<span class=\"_ _0\"></span>raser<span class=\"_ _3\"></span>, Chief Financial O<span class=\"_ _0\"></span>fficer<span class=\"_ _0\"></span>, and David Hughes, C<span class=\"_ _0\"></span>hief Inves<span class=\"_ _0\"></span>tment Officer<span class=\"_ _3\"></span>, are inv<span class=\"_ _0\"></span>estors into F<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>esight Re<span class=\"_ _0\"></span>gional Investmen<span class=\"_ _0\"></span>t III LP. Follo<span class=\"_ _0\"></span>wing a further close o<span class=\"_ _0\"></span>f the fund, they ent<span class=\"_ _0\"></span>ered int<span class=\"_ _0\"></span>o managemen<span class=\"_ _0\"></span>t fee r<span class=\"_ _0\"></span>ebate agr<span class=\"_ _3\"></span>eements with For<span class=\"_ _3\"></span>esight Gr<span class=\"_ _0\"></span>oup LLP. Th<span class=\"_ _0\"></span>ese reb<span class=\"_ _0\"></span>ates to<span class=\"_ _0\"></span>talled \u00a35,000 (2024: \u00a35,014) and \u00a38,750 (2024: \u00a38,774) r<span class=\"_ _0\"></span>espectively.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "<div class=\"t m1 h13 ff6 fs9 fc2 sc0 ls0 ws0 gs53a\">33. Ultimate holding compan<span class=\"_ _0\"></span>y<span class=\"_ _2d2\"> </span></div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs53b\">F<span class=\"_ _0\"></span>oresigh<span class=\"_ _0\"></span>t Gro<span class=\"_ _0\"></span>up Holdings Limited is the ul<span class=\"_ _0\"></span>timate Par<span class=\"_ _0\"></span>ent Compan<span class=\"_ _0\"></span>y of a gr<span class=\"_ _0\"></span>oup of companies </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs53c\">that f<span class=\"_ _0\"></span>orm the Gr<span class=\"_ _0\"></span>oup pre<span class=\"_ _0\"></span>sented in this financial inf<span class=\"_ _3\"></span>ormation. The Company is a compan<span class=\"_ _0\"></span>y </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs53d\">incorpor<span class=\"_ _0\"></span>ated and domiciled in Guernse<span class=\"_ _0\"></span>y.</div>",
   "dimensions": {
    "concept": "foresightgroup:DisclosureOfUltimateHoldingCompany",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "33. Ultimate holding compan<span class=\"_ _0\"></span>y<span class=\"_ _2d2\"> </span>F<span class=\"_ _0\"></span>oresigh<span class=\"_ _0\"></span>t Gro<span class=\"_ _0\"></span>up Holdings Limited is the ul<span class=\"_ _0\"></span>timate Par<span class=\"_ _0\"></span>ent Compan<span class=\"_ _0\"></span>y of a gr<span class=\"_ _0\"></span>oup of companies that f<span class=\"_ _0\"></span>orm the Gr<span class=\"_ _0\"></span>oup pre<span class=\"_ _0\"></span>sented in this financial inf<span class=\"_ _3\"></span>ormation. The Company is a compan<span class=\"_ _0\"></span>y incorpor<span class=\"_ _0\"></span>ated and domiciled in Guernse<span class=\"_ _0\"></span>y.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "Foresight Group Holdings Limited",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "<div class=\"t m1 h13 ff6 fs9 fc2 sc0 ls0 ws0 gs53f\">34. Subsequent ev<span class=\"_ _0\"></span>ents<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs540\">On 3 April 2025, the Gr<span class=\"_ _3\"></span>oup announced that it ha<span class=\"_ _0\"></span>d completed the buyb<span class=\"_ _0\"></span>ack progr<span class=\"_ _0\"></span>amme of up </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs541\">to \u00a317 million initially announc<span class=\"_ _0\"></span>ed on 27 October 2023. The t<span class=\"_ _0\"></span>otal shar<span class=\"_ _0\"></span>es purchas<span class=\"_ _0\"></span>ed under this </div><div class=\"t m1 ha ff2 fs7 fc3 sc0 ls0 ws0 gs542\">pr<span class=\"_ _0\"></span>ogramme amoun<span class=\"_ _0\"></span>ted to 3,993,735 shar<span class=\"_ _0\"></span>es of which 1,391,739 ha<span class=\"_ _0\"></span>ve been transf<span class=\"_ _3\"></span>erred out </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs543\">of<span class=\"_ gs8\"> </span>tr<span class=\"_ _0\"></span>easury<span class=\"_ _0\"></span>. </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs544\">On 10 April 2025, the Gr<span class=\"_ _3\"></span>oup announced that it ha<span class=\"_ _0\"></span>d appointed Joh. Ber<span class=\"_ _0\"></span>enberg, G<span class=\"_ _0\"></span>ossler &amp; Co </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs545\">K<span class=\"_ _0\"></span>G, London t<span class=\"_ _0\"></span>o act as joint br<span class=\"_ _0\"></span>oker and to con<span class=\"_ _0\"></span>duct a further shar<span class=\"_ _0\"></span>e buyback pr<span class=\"_ _0\"></span>ogramm<span class=\"_ _0\"></span>e of up to </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs546\">\u00a350 million over th<span class=\"_ _0\"></span>e next thre<span class=\"_ _0\"></span>e<span class=\"_ gs8\"> </span>years.<span class=\"_ _2d2\"> </span></div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs279\">Since 31 Mar<span class=\"_ _0\"></span>ch 2025, a further 932,861 shar<span class=\"_ _0\"></span>es wer<span class=\"_ _0\"></span>e bought b<span class=\"_ _0\"></span>ack for \u00a33.5 million. The t<span class=\"_ _0\"></span>otal </div><div class=\"t m1 hb ff7 fs7 fc3 sc0 ls0 ws0 gs27a\">number of sh<span class=\"_ _0\"></span>ares held in tr<span class=\"_ _3\"></span>easury is now 3,498,037.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  }
 }
}